Factor analysis of profitability: a case of a construction company

The article considers the problem of managing business profitability. Based on a theoretical review of factor analysis models of profitability, key factors influencing the profitability of equity are identified: financial leverage and tax burden. An empirical study was conducted on the example of a construction company, within the framework of which the influence of these factors on the company's profitability was confirmed. The results obtained will allow the company to adjust its economic development strategy in the face of uncertainty.