Factors of formation of operational profit of the enterprises
Ye. Ya.Kostyshina
Donetsk State University of Economics and Trade named after M.Tugan-Baranovsky
Annotation: In the article different sights of scientists a the nature of an origin of profit reveal, it is analysed the dynamics of financial parameters of the enterprise, profit and the loss from usual activity up to the taxation by different kinds of economic activities, features of formation of operational profit are considered, factors which influence formations of operational profit are generalized and specified. The conclusion about necessity of research of the organization of factors of administrative activity and increase of profitableness of financial and economic activity, development of a uniform technique of the account of constants and variable charges at the enterprise is made, improvement of acceptance of administrative decisions considering full information base of factors as external and internal contents which influence size of operational profit is expedient, to supply with their financial and economic calculations, to use methods and models of the economic analysis and planning of profit, that is effectively organized interrelation of cumulative structural divisions that will provide development and acceptance of effective administrative decisions in the further activity at the enterprise.
Keywords: financial result, operational activity, operational profit, the loss.
Pages: 167-174.
Link for citation: Ya.Kostyshina, Ye. Factors of formation of operational profit of the enterprises. – Text : electronic. – In: Economics of Civil Engineering and Municipal Economy. – 2006. – Vol. 2, N 3. – Р. 167-174. – URL: https://donnasa.ru/publish_house/journals/esgh/2006-3/06_kostyschina.pdf (date of access: 27.07.2024). (in Russian)
Vol. 2, N 3 (2006)Journal: Economics of Civil Engineering and Municipal Economy
Publish house: Donbas National Academy of Civil Engineering and Architecture