Assessment of profit from sales on the basis of the statement of financial results

This article is devoted to the rationale for making managerial decisions based on a factor analysis of the formation of profit from sales using data from the report on financial results and the volume of output in natural units. Within the framework of this study, the method of factor analysis of the formation of profit from sales and the volume of output in natural units was methodologically substantiated. The proposed methodology makes it possible to identify the influence of the following factors on the formation of profit from sales: sales volume in natural units; the cost of production excluding commercial and administrative expenses; business expenses; management expenses; prices for products sold; structural shifts in the composition of sold products.