SYSTEM APPROACH TO ANALYZING FINANCIAL PERFORMANCE RESULTS

Abstract

The publication reveals regularities of structural interactions in financial performance results of agricultural enterprises in Chelyabinsk region from 2001 to 2011. The paper declares they build a big system represented as four-tire pyramid which results synergetically on just 65.2 % of possible theoretical level. The authors study resource interaction between the system elements at the level “enterprise → districts → corporations → region”. The most important problems of “enterprise” tire were solved by means of final elements of 8 sub-systems; the most significant problem in “enterprise” tire is profit resources growth in agricultural cooperative “Rossiya”. The problems related to profit (loss) were solved by means of final elements of 4 sub-systems in the “region” tire; high profit resources growth in collective farm “12 let oktyabrya” is considered to be the most significant problem here. The total synergism of resources occurs in four enterprises of “district” tire and “enterprise” tire. The paper points out the lack of synergism in solving the resource problems of “Corporate” tire enterprises and “district” tire enterprises. The “region” tire solves the most significant problem which assumes receipt of profit (losses) from sales by means of the final element of the administration sub-system; this assumes a tendency to profit gain in OOO “Zarya”. The authors pay attention to the lack of synergism between characteristics of “corporation” and “region” tire enterprises. They come to conclusion that the main reason of the situation mentioned above is insufficient investments into the regional economy and inefficient resources applying.