@article{Schulze:14919,
      recid = {14919},
      author = {Schulze, Eberhard and Tillack, Peter and Patlassov, Oleg},
      title = {EINFLUSSFAKTOREN AUF GEWINN UND RENTABILITÄT  LANDWIRTSCHAFTLICHER GROßBETRIEBE GEBIET OMSK, RUSSLAND},
      address = {2002},
      number = {918-2016-72628},
      series = {IAMO Discussion Paper},
      pages = {52},
      year = {2002},
      abstract = {The Discussion Paper 39 represents the results of an  analysis for determining influencing factors on profits and  profitability of Russian enterprises in the region of Omsk.  Based on the final yearly reports of the enterprises it is  shown, that in Russia five earning ratios can be  distinguished: the gross profit, the profit on sales, the  profit before taxes, the profit on ordinary activity, and  the net profit. The gross profit and the profit on sales  are similar for all tested enterprises. Therefore, in this  article only the gross profit, or the profitability of the  gross profit are discussed. For the year 2000, the average  profitability of the gross profit of the examined  enterprises amounted to 2,0%. The profitability on the  basis of the profit before taxes was 6,4%, the  profitability of the profit on ordinary activity -9,8%, and  the profitability of the net profit amounted to -16,0%.  When compared with the profit before taxes, the reduced  profit on ordinary activity is caused by taxes and similar  tributes which are notably higher than the governmental  subsidies granted to the enterprises. The extremely low  profitability rate of -16% based on the net profit is  additionally influenced by extraordinary tributes, caused  by locusts in this case. However, if the enterprises would  not have costs for supporting the households, and if the  government would assume the costs for the social  infrastructure of the village, a duty it is in charge of by  law, all four earning ratios would be positive: 26,4%;  31,8%; 11,8%; 4,1% respectively. The regression analyses  show that the earning and the profitability ratios are  positively influenced by the material factors fuel  consumption, number of cows and milking performance per cow  and year. In contrast, the number of tractors and, for net  profit, the number of permanent employees have a negative  effect on these parameters. The regression analyses based  on financial factors demonstrate the significant positive  or respectively negative influence of the proceeds and the  costs. Furthermore, there are veritable positive effects of  subsidies and negative influences of taxes and  extraordinary tributes. Detailed consideration of costs  shows that material usage have positive, and amortisation  and remuneration of work negative effects. As particularly  shown by the factor and cluster analyses, the profits  decline with increasing grassland and forest area.},
      url = {http://ageconsearch.umn.edu/record/14919},
      doi = {https://doi.org/10.22004/ag.econ.14919},
}