Analysis of the profitability of sales of small enterprises in the construction industry of the Irkutsk region

Abstract

To characterize the overall performance of the work, the profitability of various activities (economic, financial, entrepreneurial) in the economic analysis, the profitability indicators are calculated. Industry-wide profitability indicators provide information about what level of profitability it is desirable to plan in the company, whether it is worth entering this industry, etc. It should be noted that profitability indicators are important elements that reflect the factor environment for the formation of the company's financial results. Therefore, they are mandatory when conducting a comparative analysis and evaluating the financial condition of companies. Profitability of sales is of great importance for making decisions in the field of investment, planning, making estimates, coordinating, evaluating and controlling the company's activities and its results. The article presents the author's model for analyzing the profitability of sales. The article reveals the influence of factors that affect the change in the profitability of sales of small enterprises in the construction industry of the Irkutsk region and gives the author's methodological approaches for its calculation (methods of factor analysis developed by Filatov E. A.). The article presents the author's analytical, systematized statistical material for the analysis of key indicators that reveal the impact on the change in the profitability of sales of small enterprises in the construction industry of the Irkutsk region of the Russian Federation.