ФОРМИРОВАНИЕ ТЕОРЕТИЧЕСКИХ АСПЕКТОВ АНАЛИЗА ПРИБЫЛИ ПРЕДПРИЯТИЯ

Abstract

The article discusses and forms the theoretical aspects of the main directions of the analysis of enterprise profit. The components of this analysis are disclosed and their application is substantiated in order to form a system of the main directions of the analysis of enterprise profits, taking into account the indicators of the industry orientation. The object of the study of the analysis of the enterprise's profit includes the directions of analysis: the formation of profit in the context of the main activities of the enterprise and covers information on financial, investment and operating activities and the directions of analysis of the distribution and use of the enterprise's profit. The procedure for such an analysis is aimed at identifying the level of consumption of profit at the enterprise, the level of its capitalization and the form of its investment consumption. According to the period, the analysis of the profit of the enterprise is divided into preliminary analysis and the current analysis of profit. A preliminary analysis of the company's profit is understood as the procedure for calculating the expected profit with an assessment of the stage of its formation, distribution and use. The calculation of this procedure includes the analysis and assessment of investment, financial transactions and other financial transactions that have a significant impact on the formation of the financial result of an economic entity.