The management of forming and assignment profit on the company with aid factor analysis

Pavlo Ivanyuta, S. Pyrizhok
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Abstract

The purpose of the article is research a management process of forming and assignment profit of the company that allow implement and perfected its activities by ways saving and allocation. The methodological basis of the research are to factor analysis is possible to reveal sources of increasing profitable, that in further these additional cash amount to refer on the enterprises activity that provide efficiency and stability of its financial condition. The scientific novelty of received results is substantiation, that before the company to attend out several tasks in the process of production-economy activity, where efficient decision, which determine it stability of him financial condition that witness perfection of executed operations, financial independence and solvency. Financial-economic condition of the enterprises activity constantly is in center of attention high leadership of the company, as much as monitored all positives and negatives impacts of take him decisions into efficiency and results. And profit of the company measure results of the him activity by totals during realization of commodity production, at the time amount of increasing of this profit achieved out by means of growth income and lowering expenses. In the final of report period profit which received and fully belong the company, that is net profit, to separated according its owner interest, and also indicated in statutes purposes. Conclusion. Therefore namely profit of the company is basis source for compensation debts and liabilities, dividends pay of stockholders and cash share founders, replenishment of owner stockholders capital, use of sourses for improving the continuous economy activity, compensation of present losses, to creation of special funds (by purpose). And proportions of assignment profit of these directions the company to determine him strategical aims, plans and the production program. And after assignment profits, it in mandatory to invest and place a share of cash pledge in specialize funds to continue the further production process, purchase raw matherials, components, timely fulfill payment liabilities with all counterparties, participate in the stock exchange. Key words: profit, profitable, factor analysis, good production, company
辅助因素分析的形成与分配利润管理
本文的目的是研究一种公司利润形成和分配的管理过程,使其通过节约和分配的方式得以实施和完善。本研究的方法论基础是通过因素分析可以揭示利润增加的来源,进而这些额外的现金数额可以参考企业的活动,为其财务状况提供效率和稳定性。所得结果的科学性新颖性是对公司在生产经济活动过程中完成各项任务之前的有效性决策的证实,它决定了其财务状况的稳定性,见证了其执行业务的完善、财务独立性和偿付能力。企业的财务经济状况的活动始终是公司高层领导关注的中心,尽可能多地监控一切积极和消极的影响,把他的决策转化为效率和结果。而企业的利润是以实现商品生产过程中,通过增加收入和降低费用而实现的利润增加额的总和来衡量企业经营活动的成果。报告期期末所得的全部归公司所有的利润,即净利润,按其所有者利益划分,并在章程目的中注明。因此,公司的利润是补偿债务和负债的基本来源,股东和现金股创始人的股息支付,所有者股东资本的补充,用于改善持续经济活动的来源,弥补当前的损失,以创建专门基金(按目的)。并对这些方向分配利润的比例,确定公司的战略目标、计划和生产方案。并在转让利润后,强制投入并将一定份额的现金质押在专项资金中,用于继续进一步的生产过程,购买原材料、零部件,及时履行与所有交易对手的付款义务,参与证券交易。关键词:利润,盈利,要素分析,好产品,公司
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