Methodological aspects of factor analysis of profit from sales of a wine-making enterprise

The wine industry of the Krasnodar Territory has been a priority area of the region's development for many years. Despite the difficult economic conditions caused by the COVID-19 pandemic, a decrease in purchasing power, sharp fluctuations in exchange rates, in general, the vast majority of enterprises of the Kuban grape-growing industry have positive dynamics of the main economic indicators. Nevertheless, it is necessary to respond promptly to dynamically changing factors affecting the functioning of the organization. One of the effective ways to make timely management decisions is to use the results of factor analysis. The analysis allows you to determine the cost expression of changes in various factors in order to subsequently predict or achieve planned profit results. In this article we will consider a practical example of the use of factor analysis.