ANALYSIS OF THE INFLUENCE OF FACTORS REGARDING THE FORMATION OF ENTERPRISE PROFIT AND METHODS OF ITS OPTIMIZATION

Abstract

The article describes the importance of analyzing the company's profit and methods of its optimization. Such indicators as profit and profitability are investigated. The economic efficiency of the enterprise has been reflected. The subject of the study is the analysis of the company's profitability. The research methodology is based on the analysis of the performance characteristics of the enterprise as a whole, the formation of profit and its profitability.

The concept "profit" is analyzed. The legislative and regulatory framework and literary sources regarding the determination of the specifics of calculating the financial results of the enterprise are considered. The economic essence of profit is revealed, which is the result of the enterprise's activity and an indicator that determines its efficiency. Obtaining profit is the main stage of the general process of profit management and not only the basis of its distribution, but also a source of renewal of production assets and new self-financing for further development of the enterprise.

An increase of the profit of enterprises significantly affects the pace of its development, that is why every enterprise tries to increase its size. However, there are factors that affect profits. The main factors that can influence the successful operation of the company and the formation of profits (losses) are highlighted. It has been found that the considered factors do not have a direct impact on the profit of the enterprise, but act by influencing the volume of products sold and their cost price. Among them, both internal and external ones have been singled out. Internal influencing factors have been chosen for further analysis.

Based on the available financial statements, an analysis has been conducted regarding the formation of the company's financial results. The company's profitability indicators have been analyzed.