Improving the economic mechanism for managing the performance of agricultural enterprises

This article analyzes the efficiency of resource use and capital management among crop production enterprises in the Krasnodar Territory. Key issues hindering efficiency gains are identified: outpacing growth in production costs, low working capital turnover, and significant variations in return on equity. Using the chained substitution method, the impact of revenue and cost changes on sales return dynamics is quantified, revealing the dominant role of cost factors in reducing profitability. Specific management measures are proposed for each enterprise to address the identified issues, including the implementation of standard accounting and budgeting, optimization of the current asset structure, and participation in government programs to improve labor productivity and concessional lending. Implementation of these recommendations will improve return on equity and ensure sustainable financial performance.