Essence and Significance of Factor Analysis of Enterprise Profit
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Academic Journal Incorporations
Abstract
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The article describes the factors that mediate the formation of the enterprise’s profit, shows the structure of the company’s profit formation in accordance with the Regulation “On the composition of the costs of production and sales of products (works, services) and the procedure for the formation of financial results”, the tasks of factor analysis of the company's profit. At the same time, special attention is paid to the main part of the generated profit - profit from sales of products, the important role of non-operating income and expenses of the enterprise in generating profit is emphasized.
Keywords
profit, financial result, factor analysis, enterprise profit structure, profit from core activities