АНАЛИТИКА ОПРЕДЕЛЕНИЯ КОМФОРТНЫХ ЗНАЧЕНИЙ ПРИБЫЛИ СТРОИТЕЛЬНОЙ ФИРМЫ НА ОСНОВЕ ЭМПИРИЧЕСКИХ ОЦЕНОЧНЫХ КОЭФФИЦИЕНТОВ

Abstract

Profitability indicators are important elements that reflect the factor environment in forming enterprises’ profits. Therefore, they are mandatory when conducting a comparative analysis and assessing the financial condition of an enterprise. In addition, profitability indicators are used in the analysis of the enterprise management efficiency, in determining the long-term well-being of the enterprise, and can also be used as a tool for investment policy and pricing. By establishing the relationship between the amount of profit and the amount of invested capital, the rate of return can be used in the process of forecasting profit. The final financial result (balance sheet profit or loss) of the activity of a construction organization consists of the financial result from the delivery of objects, works and services provided for by contracts to the customer, the sale of fixed assets and other property of the construction organization, products and services of ancillary and auxiliary industries on the balance sheet construction organization. Based on the above, it is possible to formulate the main goal of the proposed research results as a choice of the most adequate model for assessing the construction enterprise’s profitability. The article discusses the classic emergent estimated coefficients of the firm’s performance. Having performed analytical transformations with bringing empirical developments into a comparable generalized form, the authors obtained conditions that determine the comfortable values of the profit before and after taxation. The resulting formalized models significantly expand the toolkit of top managers and develop new areas of business analytics.