ANALYSIS OF THE PROFITABILITY OF THE ENTERPRISE AS THE BASIC INDICATOR OF FINANCIAL STABILITY
Abstract
The article shows the methodology for analyzing the profit of an enterprise, which allows to react in a timely manner to external and internal changes in financial instability. The main indicators of the activity of the economic agent are analyzed, the structure and cost structure will be introduced. In the course of the work, key performance indicators of the organization's activities were identified and calculated. The study revealed that the increase in the company's revenues is directly related to the increase in the provision of logistics services, and the increase in costs - with the growth of freight forwarding services and a decrease in depreciation
Keywords
прибыль,
финансовая устойчивость,
доходы,
расходы,
затраты,
анализ прибыли,
profit,
financial stability,
income,
expenses,
costs,
profit analysis
About the Authors
Tatiana Anatolievna Kulagovskaya
North-Caucasus Federal University
Russian Federation
Russian Federation
Ekaterina Evgenievna Puchkova
North-Caucasus Federal University
Russian Federation
Russian Federation
Elena Yurievna Zharikova
North-Caucasus Federal University
Russian Federation
Russian Federation
Ivan Dmitrievich Glushko
North-Caucasus Federal University
Russian Federation
Russian Federation
References
1. Демчук О. В., Арефьева С. Г. Прибыль и рентабельность предприятия: сущность, показатели и пути повышения // Проблемы экономики и менеджмента. 2015. № 8 (48).
2. Открытое акционерное общество «Российские железные дороги». URL: http://www.rzd.ru
3. Финансовая отчётность ОАО «РЖД» по международным стандартам. 2014, 2015, 2016.
Review
For citations:
Kulagovskaya T.A., Puchkova E.E., Zharikova E.Yu., Glushko I.D. ANALYSIS OF THE PROFITABILITY OF THE ENTERPRISE AS THE BASIC INDICATOR OF FINANCIAL STABILITY. Newsletter of North-Caucasus Federal University. 2018;(1):100-105. (In Russ.)
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