2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2014-1-2-101-107294ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRMPROFIABILITY AS A FACTOR OF IMPROVING THE ENTERPRISE,S ACTIVITY EFFICIENCYPROFIABILITY AS A FACTOR OF IMPROVING THE ENTERPRISE,S ACTIVITY EFFICIENCYVaganovaOksana V.VaganovaOksana V.vaganova@bsuedu.ruStenyushkinaSvetlana GennadievnaStenyushkinaSvetlana Gennadievnastenyushkina_s@bsu.edu.ruKucheryavenkoSvetlana AlekseevnaKucheryavenkoSvetlana Alekseevnakucheryavenko_s@bsu.edu.ru20141200

The analysis of the income, profits and profitability of industrial enterprises of all ownership forms is an integral part of the analysis of financial and economic activities of enterprises and one of the most effective tools for accounting and control of the use of the material, labor and financial resources level in the conditions of the market. The results of this analysis are used in practice, in production planning and evaluation of work quality. Analysis is one of the key management tasks in the economic sphere. The content of income, profits and profitability of industrial enterprises analysis involves the objective assessment of the production level achieved and reserves to further improve the detection of qualitative and quantitative indicators. The analysis is intended to reflect the changes in the material and technical basis of production and indicators of its effectiveness, to provide a thorough economic substantiation of the solutions realized through the management function.

The analysis of the income, profits and profitability of industrial enterprises of all ownership forms is an integral part of the analysis of financial and economic activities of enterprises and one of the most effective tools for accounting and control of the use of the material, labor and financial resources level in the conditions of the market. The results of this analysis are used in practice, in production planning and evaluation of work quality. Analysis is one of the key management tasks in the economic sphere. The content of income, profits and profitability of industrial enterprises analysis involves the objective assessment of the production level achieved and reserves to further improve the detection of qualitative and quantitative indicators. The analysis is intended to reflect the changes in the material and technical basis of production and indicators of its effectiveness, to provide a thorough economic substantiation of the solutions realized through the management function.

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