Methodological approaches to assessing the profitability of assets

The paper examines approaches to assessing the profitability of assets. Based on the study and generalization of scientific works, the definition of the concept of “profitability” is concretized. The approaches to the assessment of profitability are investigated. The relevance of the topic is due to the importance of analyzing the profitability of an enterprise's assets to determine ways and reserves to improve the efficiency of financial and economic activities. The scientific novelty of this work consists in the study of theoretical and methodological approaches to the analysis of profitability, as well as the development of practical recommendations for organizing the analysis of the profitability of assets. It is based on the specification of profits by type and the introduction of indicators, such as the tax effect coefficient and the interest effect coefficient. The proposed algorithm makes it possible to make economically effective management decisions related to the development of a company in the context of dynamically changing factors of both the external and internal environment.