Financial results of enterprise activities: approaches to assessing profit and profitability

The article is devoted to the study of key performance indicators of the enterprise – profit and profitability, the analysis of which is carried out on the basis of theoretical developments of domestic scientists. The article examines in detail the methods of analyzing the financial results of the enterprise, including complex factor analysis, adjustment of indicators taking into account inflation processes, studying the structure of profit formation by types of activity and profitability indicators, which provides a qualitative assessment of the financial condition of the enterprise and the identification of reserves for increasing its efficiency. The authors emphasize the need to combine absolute profit indicators with relative profitability indicators, which provides a comprehensive assessment of the financial condition of the enterprise and the identification of reserves for increasing its profitability.