Peculiarities of Analysis of Financial Results of Agricultural Enterprise

Abstract

The article is devoted to the analysis of financial results on the example of PJSC JV «Chornomorska perlyna», the main types of analysis of financial statements and articles specific only to agricultural enterprises. In the process of writing the article, the following research methods were used: horizontal analysis, vertical analysis, trend analysis, elimination, factor analysis. As a result, the specifics of items of expenses and income from the initial recognition of biological assets and agricultural products were studied. CZU: 338.43:005.52; JEL: M00, M41, C81; DOI: https://doi.org/10.53486/issc2023.11