Factor analysis of profit for an enterprise (on an example of the enterprise "Stroyzakaz")

• Golikova A.V.

  Student
  Vladivostok State University of Economics and Service
  Vladivostok. Russia

Theoretical aspects of the factor analysis of profit are considered for the enterprise Stroyzakas Ltd., Vladivostok, as an example of this method using. The main stages of the analysis for financial results and profitability are explained that allows to determine the entire method mechanism. The profit forming analysis for this construction company shows that the net profit decreasing is caused mainly by decrease in sales volume and their structural changes. In spite of prices growth, the sales volume decreased for the company that is confirmed with the revenue estimation for 2016 in prices of the previous year. The profit reserve is determined for Stroyzakaz Ltd.

Keywords: profit, factor analysis, financial result, profitability, revenue.