Analysis of the Company's Profit
DOI:
https://doi.org/10.31150/ajshr.v3i1.766Keywords:
profit, financial result, factor analysis, enterprise profit structure, profit from core activitiesAbstract
The article describes the factors that mediate the formation of the enterprise’s profit, shows the structure of the company’s profit formation in accordance with the Regulation “On the composition of the costs of production and sales of products (works, services) and the procedure for the formation of financial results”, the tasks of factor analysis of the company's profit. At the same time, special attention is paid to the main part of the generated profit - profit from sales of products, the important role of non-operating income and expenses of the enterprise in generating profit is emphasized.
References
Abdukarimov I.T. (1999) How to read and analyze financial statements: vol. 3. Ed. add. and revised - T ., World of Economics and Law press. 320 p.;
Alieva S.S. (2019) Modern Interpretation of Essence of Profit As a Source For Forming Financial Resources. Indonesian Journal of Innovation Studies. DOI: 10.21070/IJINS.V7I0.43
André Babo. (1993) Profit. - M: Progress / Univers. press 175 р.
Dontsova L.V. (2007) Analysis of financial statements: Textbook / L.V. Dontsova, N.A. Nikiforov. - 5th ed., Revised and enlarged. – M., "Business and Service" Publishing house, 368 p.
Баева, Е. А., Баев, В. А., Мялкина, А. Ф., Коровина, Л. Н., Ибрагимов, Н. А., Хусайнов, Р. Ш., . Зайналов Д.Р., Алиева С.С.,.. & Черемисина, Т. Н. (2020). Современные стратегические аспекты развития бухгалтерского учета, аудита, статистики и налогообложения.
Зайналов Д.Р., Сатторов Т.А. Проблемы обеспечения финансовой стабильности предприятия. Монография. Т.: Shark, 2011. – 232 с.;
Efimova O.V. (2016) Financial analysis: modern tools for making economic decisions: textbook. 4th ed., Rev. and add. M .: Omega-L press, 349 p.
Karlybaeva R.Kh. (2007) Finances of joint-stock companies in market conditions: author. dis. on sois. uch. step. Cand. econom. sciences. - T ., BFA RUz. 23 p.
Khamidulin M.B. (2008) Development of the financial mechanism of corporate governance. Monograph. - Tashkent: Molia, 204 p.
Kuzmicheva I.A., Vorozhbit O.Yu., Levkina E.V. (2013) A methodological approach to managing the cost of production in order to increase the competitiveness of entrepreneurial. Volume 10 (30). - P. 40–60.
Marshall A. (1984) Principles of Political Economy. T. 1., http://bibliotekar.ru/biznes-47/3.htm;
Modigliani F., Miller M. (2001) How much does a firm cost? MM theorem. - M ., Delo press, 2001. 270 p.
Olimzhanov O.O. Coordination and implementation of the economic interests of the subjects of the tax system. Actual problems of the implementation of the treasury budget execution system. Republican scientific and practical conference. Tashkent Financial Institute April 9, 2011
Resolution of the Cabinet of Ministers of the Republic of Uzbekistan on the approval of the Regulation on the composition of costs for the production and sale of products (works, services) and on the procedure for generating financial results from 05.02.1999, No. 54
Savitskaya G.V. (2011) Economic analysis: textbook. 14th ed .; revised and add. M ., INFRA-M, 649 p.
Shumpeter J.A. (1954) History of Economic analysis, N.-Y., P. 1067.
Smith A. (1993) Research on the nature and causes of the wealth of nations. Book I-III. M ., 432 p.
Tolpegina O.A. (2009) Profit analysis: theory and practice of research. // Economic analysis: theory and practice. - Volume. 2 (131), P. 35-44
Zabakova M.M. (2011) Features of the formation of financial results and distribution of profits // Actual problems of economic sciences. Volume 22–2, P. 58–61.
