DIAGNOSTICS OF THE ENTERPRISE PROFITABILITY BY NORMATIVE ACCOUNTING REPORTS

Authors

  • A. I. Dmitrenko Kyiv National Economic University named after Vadym Hetman03057, Kiev, Victory avenue, 54/1

DOI:

https://doi.org/10.31471/2409-0948-2018-2(18)-26-33

Keywords:

balance sheet, income statement, accounting statements, costs, efficiency, indexes of return, profit, profitability, revenue

Abstract

Purport, goals, aspects and specificity of enterprise’s profitability evaluation are
surveyed. The importance of basic national obligatory accounting statements, namely the balance
sheet and income statement, is recognized.
Actual approaches to profitability estimation, listed in national enactments in the field of
taxation, crediting and privatization are analyzed. Absence of typical approach to enterprises’
profitability also as discrepancy to fundamentals of financial analysis and necessity to adopt
given formulas to current accounting reports are identified.
Quantity, structure of earnings and profitability ratios are declared the core aspects of
enterprise’s profitability analysis. Technology of profit structuring and calculation of
profitability indexes are elaborated. It is suggested that the earnings before tax should be splitted
onto core activity profit, other operational activity profit, financial activity profit and other
activity profit.
Profitability ratios are divided onto four groups: financial sources profitability indexes,
activity yield indexes, production resources’ profitability ratios and product/department
profitability indexes.

References

Податковий кодекс України // Відомості Верховної Ради України (ВВР), 2011, № 13-14, № 15-16, № 17, ст. 112.

Наказ Міністерства фінансів України від 07.02.2013 № 73 Про затвердження Національного положення (стандарту) бухгалтерського обліку 1 «Загальні вимоги до фінансової звітності».

Наказ Міністерства фінансів України та Фонду державного майна України № 49/121 від 26.01.2001 зі змінами Про затвердження Положення про порядок здійснення аналізу фінансового стану підприємств, що підлягають приватизації

Постанова Правління Національного банку України від 30.06.2016 № 351 Про затвердження Положення про визначення банками України розміру кредитного ризику за активними банківськими операціями

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Published

2018-10-02

How to Cite

Dmitrenko, A. I. (2018). DIAGNOSTICS OF THE ENTERPRISE PROFITABILITY BY NORMATIVE ACCOUNTING REPORTS. Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry), (2(18), 26–33. https://doi.org/10.31471/2409-0948-2018-2(18)-26-33

Issue

No. 2(18) (2018): Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry)

Section

THEORETICAL PROBLEMS OF ECONOMICS AND MANAGEMENT

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