DIAGNOSTICS OF THE ENTERPRISE PROFITABILITY BY NORMATIVE ACCOUNTING REPORTS
Анотація
Purport, goals, aspects and specificity of enterprise’s profitability evaluation aresurveyed. The importance of basic national obligatory accounting statements, namely the balancesheet and income statement, is recognized.Actual approaches to profitability estimation, listed in national enactments in the field oftaxation, crediting and privatization are analyzed. Absence of typical approach to enterprises’profitability also as discrepancy to fundamentals of financial analysis and necessity to adoptgiven formulas to current accounting reports are identified.Quantity, structure of earnings and profitability ratios are declared the core aspects ofenterprise’s profitability analysis. Technology of profit structuring and calculation ofprofitability indexes are elaborated. It is suggested that the earnings before tax should be splittedonto core activity profit, other operational activity profit, financial activity profit and otheractivity profit.Profitability ratios are divided onto four groups: financial sources profitability indexes,activity yield indexes, production resources’ profitability ratios and product/departmentprofitability indexes.
Класифікація
Ідентифікатори
Рецензії (0)
Написати рецензіюРецензій ще немає. Будьте першим!
Схожі роботи
Development of information systems and modeling of their implementation in the business
Схоже за: Economic Issues in Ukraine · Enterprise Management and Information Systems · Economic and Business Development Strategies
MANAGERIAL REPORTING IN MANAGEMENT AND PLANNING SYSTEMS AT THE ENTERPRISE: FORMATION FEATURES AND CONTENT PARAMETERS
Схоже за: Economic Issues in Ukraine · Enterprise Management and Information Systems · Economic and Business Development Strategies
FORMATION OF ORGANIZATIONAL ECONOMIC MECHANISM OF MARKETING BASED PARTNERSHIP BETWEEN ENTERPRISES
Схоже за: Economic Issues in Ukraine · Enterprise Management and Information Systems · Economic and Business Development Strategies
CONCEPTUAL FOUNDATIONS OF TECHNOLOGICAL MANAGEMENT AND ITS IMPORTANCE IN THE MANAGEMENT OF MODERN ENTERPRISES
Схоже за: Economic Issues in Ukraine · Enterprise Management and Information Systems · Economic and Business Development Strategies
TECHNOLOGY OF FORMATION OF ENTERPRISE EXPORT-IMPORT ACTIVITY MECHANISMS
Схоже за: Economic Issues in Ukraine · Enterprise Management and Information Systems · Economic and Business Development Strategies
STRATEGIC MANAGEMENT OF ENTERPRISE DEVELOPMENT THROUGH USE-STATE OF LEAN-TECHNOLOGIES AT REGIONAL AND STATE LEVELS
Схоже за: Economic Issues in Ukraine · Enterprise Management and Information Systems · Economic and Business Development Strategies