Makhova Anna Vladimirovna – (Kuban State University — branch in Slavyansk-on-Kuban)
Shiposha Marina Aleksandrovna – (Kuban State University — branch in Slavyansk-on-Kuban)
The article includes the analysis of dependence between the main indicators of financial efficiency of the largest Russian enterprises engaged in the production of food products and market prices for these products. This analysis shows how different parameters of companies’ annual financial results correlate with each other, what changes occur with market prices for products with a decrease or increase in these variables and what external and internal environment factors have a significant impact on these processes, contributing to the data changes. We've calculated the indicators of annual revenue of enterprises, their net profit and net loss, and revealed market prices for their products as compared to average Russian prices, characterizing the degree of influence of relevant factors in the production of various products on the territory of the Russian Federation. The study will help entrepreneurs to manage and plan their further effective development.
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