Evaluation of economic results of agricultural enterprises in the Nitra region

The paper deals with the economic analysis of agricultural enterprises in the Nitra region in the years 2017-2021. The agricultural sector is undergoing extensive changes in terms of size, production structure, and business activities. The main objective of enterprises is to make a profit. In economics, profit is the difference between revenue earned and costs incurred, and it is generated if revenue exceeds costs. The paper’s main objective is to analyse the development of agricultural cooperatives in the Nitra region for the period 2017 - 2021. From the economic point of view, we have analysed the costs, revenues and EBT, and quantified the profitability indicators of costs and revenues. The cost profitability indicator follows the revenue profitability indicator. The agricultural cooperatives achieved a profit before tax (EBT) in each of the years analysed, which positively affected the indicators. The individual years were compared using a z-test and when comparing the years (2017, 2019), (2017, 2020) and (2018, 2020), a statistically significant difference in the economic results was found.