Improving forecasting and modeling of sales profits

The scientific article is devoted to the development of a mathematical model of the dependence of factors on sales profit, as a modeling and forecasting tool. This model is expressed by a paired nonlinear regression equation and is based on data from the financial statements of Russian companies. The novelty of the model lies in the absence of analogues for the selected sphere of production, where only those factors that have a high connection between themselves and sales profit are taken into account. As a result, 5 factors with a high connection were selected: non-current assets, inventories, accounts receivable, equity capital and accounts payable. The proposal to use an adjustment factor in a multifactor regression model makes it possible to improve the accuracy and reliability of forecasting the financial performance of an enterprise, which is important for making informed management decisions.