To the question about improvement of profit formation management of the enterprise

Abstract

The article presents a study of the management system of the company's profit formation, as a basis for its future development and improvement of economic relations with partners, creating conditions for self-financing, expanding the organization’s economic activities, solving problems of social and material incentives for personnel. Studied the financial condition, the structure of income and expenses of the organization, the composition and dynamics of costs for economic elements, the order of formation of the financial result. The rates of economic growth of the organization are estimated, a factor analysis of the profit from sales in the whole organization and by product is carried out. It is established that the decline in profit from sales was most affected by the reduction in profitability. Due to this factor, profit from sales decreased by 4,599 thousand RUR. Growth in revenue led to a slight increase in profit from sales – only 189 thousand RUR. In terms of the main types of products, there was a decrease in profits for grain and sunflower, and for milk there was an increase, a reduction in the price of grain products by 30%, with an increase in cost of 23% and an increase in the sales volume of this type of product by 42%. 8 million RUR A 4.4% reduction in the production of the sunflower, along with a 1.5% reduction in costs and a 5.7% reduction in the selling price, was the reason for the reduction of the financial result by 6,133 thousand RUR. In general, the greatest damage to profits received from sunflower caused prices – due to this factor, the company lost almost 5 million RUR. The growth in profits from the sale of milk is due to an increase in the number of sales of this type of product and an increase in its price. At the same time, the factor that has the most positive effect on the financial result of the company's main type of production, milk, is prices. To improve the financial result, the company needs to improve cost management for the purpose of optimization. At the same time, it is important to track the change in other incomes and expenses, which can both positively and negatively affect the final financial result. In order to improve the management of the formation of profit of the enterprise, it was proposed to use operational analysis.