@article{Dmitrenko_2018, title={DIAGNOSTICS OF THE ENTERPRISE PROFITABILITY BY NORMATIVE ACCOUNTING REPORTS}, url={https://eung.nung.edu.ua/index.php/ecom/article/view/215}, DOI={10.31471/2409-0948-2018-2(18)-26-33}, abstractNote={<p>Purport, goals, aspects and specificity of enterprise’s profitability evaluation are<br>surveyed. The importance of basic national obligatory accounting statements, namely the balance<br>sheet and income statement, is recognized.<br>Actual approaches to profitability estimation, listed in national enactments in the field of<br>taxation, crediting and privatization are analyzed. Absence of typical approach to enterprises’<br>profitability also as discrepancy to fundamentals of financial analysis and necessity to adopt<br>given formulas to current accounting reports are identified.<br>Quantity, structure of earnings and profitability ratios are declared the core aspects of<br>enterprise’s profitability analysis. Technology of profit structuring and calculation of<br>profitability indexes are elaborated. It is suggested that the earnings before tax should be splitted<br>onto core activity profit, other operational activity profit, financial activity profit and other<br>activity profit.<br>Profitability ratios are divided onto four groups: financial sources profitability indexes,<br>activity yield indexes, production resources’ profitability ratios and product/department<br>profitability indexes.</p>}, number={2(18)}, journal={Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry)}, author={Dmitrenko, A. I.}, year={2018}, month={Oct.}, pages={26–33} }