ФАКТОРНИЙ АНАЛІЗ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ПІДПРИЄМСТВА

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Thesis devoted to the study of theoretical principles and practical approaches to the formation and distribution of enterprise profits. Statistical methods and abstraction, analysis and synthesis, graphic methods and formalization, grouping and systematization were used to solve the tasks. Formed is the Theoretical bases of factors of formation and distribution of profit of the enterprise. The financial position of the enterprise depends on the result of its production, commercial and economic activities. The higher the cost and production of products (works and services), the lower their cost, the higher the profitability and higher profits, the better the financial condition of the enterprise. The formation of financial results is influenced by various factors, the most important are economic, material and technical, management and marketing. When analyzing financial results, various methods are used, in our opinion, the most interesting is their classification into formalized and informalized methods. The state of formation and use of profit at the enterprise s analyzed. When forming the financial result of the enterprise, first of all, an important statistical analysis is performed, the effectiveness of which determines the reliability and objectivity of information that influences management decisions. The internal and external analysis of the financial condition and financial results of the enterprise is based on data and records in the relevant accounts, and reporting based on that information. Analysis of profitability indicators is very important in determining the assessment of the financial condition of the enterprise. The purpose of the analysis is to establish and assess the financial condition of the enterprise, to carry out work aimed at its improvement on an ongoing basis. Analysis of the financial condition shows specific areas of such work. Analysis makes it possible to identify the most important aspects and the weakest positions in the financial condition of the enterprise. Analysis identifies ways to increase profits and profitability. This growth can be achieved by increasing the volume of products produced and sold, attracting investment for enterprise development and using innovations in the production process.