The study of the effectiveness of the formation and distribution of financial results of entities engaged in poultry farming is a significant aspect of agricultural economics. It pertains to the efficiency of profit allocation and financial resource management in poultry farming businesses, an industry of paramount importance globally. In modern conditions, one of the growth points of the activities of any business entities specializing in poultry farming, such as business entities operating in all forms of ownership, is the main activity, which is primarily based on systematic planning of activities and strategic development courses based on the complex of all factors affecting it. is to determine. In particular, Economist V.A. Golovina emphasizes that in the effective planning of the financial results of business entities specializing in poultry farming and the assessment of the achievement of results according to the plans indicators, the factor analysis system based on the gross profit, which is the net financial result of the main activity, and the factors affecting central importance.Economist Yu.G. And Onoprienko, in the general context, is in a general consensus position regarding the opinions of the above economist, and in addition, he gave his opinion on the need to take into account all the factors affecting the gross profit in order to assess the level of impact of the main activity on the Net profit.