Abstract
This article reflects a comprehensive analysis of the factors affecting the financial result of an agro-industrial enterprise using the example of AsiaAgroFood JSC. The research is based on the experience of international and domestic authors who have researched this area. The purpose of the study is to determine the most significant factors affecting the financial result of the organization of an agro-industrial enterprise. To achieve the goal, 8 hypotheses were put forward, 4 of which were rejected, 4 were accepted. The center of this research is AsiaAgroFood JSC, with a special emphasis on the use of advanced statistical methods, in particular correlation and regression analysis, to create an econometric model. In total, 72 different periods were carefully analyzed, with particular attention being paid to the dependent variable of revenue generated from contracts with customers, combined with four other key independent factors, including cost of sales (cost of goods sold), implementation (selling) costs, general and administrative expenses and other sources of income. The authors concluded that with an increase in cost, the revenue of an agro-industrial enterprise increases; with an increase in sales costs, the revenue of an agro-industrial enterprise increases; with an increase in general and administrative expenses, the revenue of an agro-industrial enterprise increases; with an increase in other income, the revenue of an agro-industrial enterprise increases. Thus, the management of an agro-industrial enterprise, based on the data of a scientific article, can come to conclusions about the dependence of revenue and expenses of the enterprise. The significance of the article lies in the application of its results in practice. One of the options for applying the data of the scientific article is the formation of the budget of an agro-industrial enterprise for subsequent years. Keywords: financial result, factor, econometrics, model