In modern conditions of market economy indicator of the financial performance of the enterprise is the most important in the work of economic entities.Its size is the criterion for the activity of any organization.
Financial result - this is the amount of profit or loss, which was received in the reporting period from the sale of products, services and production work, as well as other business operations.This indicator is a subject of attention of a large range of market participants who have an interest in stable operation of the company, and the main criterion, giving an assessment of commercial activity.
financial result depends on several factors:
- resource efficiency of production;
- compliance with payment discipline and terms of contracts;
- changes in prices of commodities and raw materials markets, etc.
financial result also depends on the amount of income received.Size of business profits affect the compensation of employees and mandatory contributions to the budget.Also, its value depends on the income and shareholders.A positive financial result is a significant criterion for attracting investors, partners for joint business dealing, as well as creditors.
formation of financial results the organization is made based on the income derived from primary and secondary activities.On the basis of analytical accounting displayed gross margin.It is the difference resulting from the deduction of revenues and cost of sales, administrative and selling expenses.
gross margin is the main criterion of the organization.Profit organization that creates for taxation, includes all income received and expenses.In addition to gross margin this includes results from other activities, which may be renting fixed assets for rent, participation in the foreign exchange and stock markets, etc.The amount remaining after payment of taxes is distributed now in its development and on dividends to shareholders.
financial result derived by an enterprise from its activities depends on the income and profitability.The main criterion for a positive operation of any subject is to obtain income.Posing the problem of increasing profits, the company aims to increase production volumes, while reducing the cost of its release.
amount of income of a business entity is the main indicator for investors, determining the rate of return on investment in assets.In a market economy the main task is to support the required level of profitability of the organization.The fall of this index indicates a poor state of business and serves as a prerequisite for bankruptcy.
level of profitability is a relative measure, indicating the efficiency of business operations.This indicator peculiar feature comparison.The level of profitability can be concluded about the extent of the income, profits and gains.This indicator provides an estimate of the amount of profit that was obtained from each company invested in ruble assets.Profitability allows you to fully appreciate the final result of economic activity, showing the ratio of the final results with the amount of cash or the use of production resources.
In an increasingly competitive environment and the desire to increase profitability, the analysis of financial results is mandatory feature of enterprise management.It was he who allows you to find the reserve to increase profits and profitability, but also allows a business entity to operate with greater efficiency.
