摘要：Currently, in all regions of Republic of Belarus much attention is paid to improving the functioning of agricultural enterprises. Due to the fact that their level of liquidity and profitability to a large extent becomes dependent on the current state of the state food market, its ability to meet the needs of legal entities and the population and the ability to purchase high-quality agricultural products have a great influence on agricultural export growth indicators and dependence countries from food imports. In view of this, the concepts of financial results and their role in the development of the activities of an agricultural enterprise are disclosed in this article. The relevance of the topic of this study is due to the fact that at this stage of the development of agriculture in the Republic of Belarus, not only a significant amount of state assistance to agricultural enterprises plays an important role, but also an increase in the efficiency of the agricultural enterprises themselves, an increase in their added value and their products.
