PROFITABILITY OF SALES REVENUE IN AGRICULTURE

In economics, profitability is a fundamental indicator, as it characterizes the overall activity and financial condition of the relevant enterprise, business or industry. The object of this study is the profitability of sales revenues of enterprises operating in agriculture. The purpose is to analyze and evaluate the factors that influence the return on sales. The information necessary for the analysis is extracted and summarized from the financial statements of enterprises in this sector. The obtained results are calculated as a ratio of operating profit from sales and revenue from product sales of agricultural products. The used analysis method allows to determine the strength and direction of impact of direct factors affecting changes in the profitability of sales revenue. In conclusion, this analysis provides an idea of the financial condition of the industry, necessary for making effective decisions for the development of the Agro-Industry in Bulgaria.