The article focuses on the importance of applying factor analysis of financial results in the activities of organizations worked in the agricultural sector. The agricultural sector of the economy is a complex multisectoral productiveeconomic system. The level of its development largely determines the level of food security of the country, its political and economic stability. In this regard, there is an objective necessity to provide the stability of the development of agricultural enterprises. The value of the financial result of the organization is an indicator that is influenced by many factors, including specific, distinctive to a particular industry. In this connection, the implementation of factor analysis of profit in the context of the main types of production is an important element in the development of the marketing strategy of the company. The economic and financial development, financial incentives for employees depend on the size of the organization's profit, and profitability indicators allow the manager to assess the effectiveness of the organization and make a policy decision. A factor analysis, based on the example of one of the operating enterprise of the Krasnodar Territory, was carried out, as a result of which the influence of the quantity, cost, price and assortment of goods sold on the profit from the sale of wheat was revealed. As a result of the research, a number of issues were identified. The key issues are: a growth of material production costs for wheat, and also an insufficient price policy. The reserves of the organization's profit growth were determined and the possible economic effect of additional activities, which lie in the implementation of the strain renovation and the actualization of additional volume of wheat at higher prices, was calculated.
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