Evaluation of the economic result’s development for commercial companies operating in agricultural sector in Nitra

The goal of any manufacturing company is to ensure that the production process is rational and production is as efficient as possible. Enterprises should strive to minimize inputs (costs) and maximize outputs (revenues). The ability of a business to prosper is reflected in its output. The efficiency of agricultural enterprises is influenced by many factors - natural conditions, climatic conditions, soil and its structure and characteristics, economic, social, technical, and technological conditions, etc. The paper’s main objective is to evaluate the development of the economic result and the factors that affect it in agricultural enterprises - in commercial companies operating in the Nitra region. We have analysed 102 commercial companies for the period 2017 - 2021. Comparing these years, we can state that the main components (costs and revenues) forming the economic result increased during the period under review in both joint stock companies and limited liability companies. Both legal forms showed a profit before tax each year, which was reflected in positive values for the profitability of costs and the profitability of revenues.