Features of analysis of financial results of a commercial organization at a modern stage

Abstract

Purpose : the article is devoted to the issues of a comprehensive analysis of the financial results of a commercial organization, the justification of new areas and indicators of analysis, allowing a more detailed assessment of the factors of profit before taxation, net profit. Discussion : commercial organizations can regulate costs and financial results as part of accounting policies. As you know, from the point of view of the relationship between revenue and costs, the latter are divided into conditionally variable and conditionally fixed costs. In the analysis of financial results, it is necessary to take into account the fact that the taxation parameters are also divided into fixed and variable tax costs, which are included in the total amount of expenses of the organization and affect the final financial results. Particular attention should also be paid during the analysis to establish the relationship between tax factors and the net profit of the organization. The amount of accrued tax changes under the influence of such basic factors as changes in the tax base and tax rates. Using certain methods of economic analysis reveals the influence of these factors. Results : The article presents approaches to assessing the factors of formation of financial results associated with taxation parameters. Justified indicators of taxation and assessing their impact on the net profit of the organization, the choice of option with one or another margin of financial strength and threshold of profitability.