Yushko S. Formation of profits of agricultural enterprises and raising the economic efficacy of their managing

Object of research: economic processes, connected with formation of profits of agricultural enterprises. Aim: specifying the economic essence of such category as profit, studying the peculiarities of profit formation in present situation, elaboration the suggestions of perfection the profit calculating and distribution, grounding the fundamental ways of increasing the profitability level of agricultural enterprises. Methods: abstract and logical, monographic, calculation and constructive, comparison, economic and statistic, statistic grouping, mean quantities. Results: suggestions of raising the economic efficacy of agricultural enterprises' managing and increasing the level of their incomes have been elaborated. Novelty: the imperfection of such indexes as gross and net revenue has been exposed; the considerable weakening of dependence of labour payment from value created on a regional level has been showed first; it has been suggested to ground profit distribution policy of an enterprise by taking into account the role of such factors as labour, land and capital and distribute profits in proportion to specific gravity of every factor in total result; suggestions of necessity of combining market mechanisms with effective forms of state support in such directions as price formation, maintaining the normal equivalent exchange, financial and credit guaranteeing, taxation etc have been elaborated. Sphere of introductions: agricultural enterprises, regional agricultural administrations, agrarian universities.