TY CONF TI WAYS TO INCREASE ENTERPRISE PROFITABILITY KW profitability KW cost effectiveness KW crop area KW efficiency JO MANAGER OF THE YEAR – 2026 AU Varenik, D.P. AU Smirnov, S.A. AU Yakovlev, A.V. AU Bukhonova, N.M. PY 2026 PB FSBE Institution of Higher Education Voronezh State University of Forestry and Technologies named after G.F. Morozov