The main activity of the enterprise is the main source of profit. The nature of the activity is determined by the industry specificity of the enterprise, which is based on production and commercial activities, and is supplemented by investment and financial activities. The profit received from the sale of manufactured products, services and works is determined by the difference between revenue and cost, net of taxes and other mandatory payments.
Instructions
Step 1
Profit analysis is carried out in various directions, forms and types. The analysis by directions is divided into the analysis of the formation of profit and its use. The analysis of the formation is carried out in the context of the spheres of activity: financial, operating and investment. This is the main form of analysis, helping to identify the level of profit and increase reserves. This type of analysis is carried out on the basis of taxable income and accounting data. The analysis of the use and distribution of profits is carried out according to the directions of its use and helps to find out the level of consumption and capitalization of profits.
Step 2
According to the scope of the analysis, a thematic and complete analysis of profit is distinguished. Thematic analysis is limited to some aspects of the use or formation of profits, complete - with the aim of studying every aspect of the formation of profits, as well as distribution and use.
Step 3
The organization of the analysis can be external and internal. External analysis is carried out by tax authorities, audit organizations, insurance companies and banks, internal analysis is carried out by the owners of the organization and represents a trade secret.
Step 4
The purpose of the analysis is to identify the reasons that led to the determination of reserves for profit growth, changes in profits and preparation of decisions. In order to conduct the analysis, you must:
- study the composition and structure of profit;
- to evaluate the forecast and dynamics of financial results;
- to assess the quality of profit;
- to identify quantitative changes in the influence of factors on the formation of profits;
- to study the directions, trends and proportions of the distribution of profits;
- to develop recommendations for more efficient use of profits.
Step 5
During the analysis, various methods and techniques are usually used to obtain a reliable assessment of the financial result, for example, vertical and horizontal analysis or factor analysis and comparative analysis. The sequence and methodology of profit analysis is selected in accordance with the form of conducting.
