In the article the factors impact on financial results for the relevant formation of the system of financial results of agricultural enterprises are analyzed. The influence of legislative and regulatory reforms, public policy, economic, social and environmental factors on forming of agricultural enterprises financial results is determined. Among the internal factors highlighted: resources for production and qualification of their personnel; the process of effective information provision of financial results formation, including the accounting system and accounting policies; system management costs, including optimization of their size and structure, as well as analysis of relations "cost - volume - profit". Attention is paid to the fact that certain internal factors affect the formation of financial results of agricultural enterprises, special consideration is given to these factors in the system of management. Emphasized that the financial results of agricultural enterprises usually are formed simultaneously under the influence of complicated economic processes and phenomena. Proved that the construction of financial results effective system should not only consider a systematic approach, but also display a synergistic effect.

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