TY - JOUR AU - Dmitrenko, A. I. PY - 2018/10/02 Y2 - 2024/03/29 TI - DIAGNOSTICS OF THE ENTERPRISE PROFITABILITY BY NORMATIVE ACCOUNTING REPORTS JF - Scientific Bulletin of Ivano-Frankivsk National Technical University of Oil and Gas (Series: Economics and Management in the Oil and Gas Industry) JA - ecom VL - 0 IS - 2(18) SE - THEORETICAL PROBLEMS OF ECONOMICS AND MANAGEMENT DO - 10.31471/2409-0948-2018-2(18)-26-33 UR - https://eung.nung.edu.ua/index.php/ecom/article/view/215 SP - 26-33 AB - <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> ER -