Analysing income, costs and profit of an enterprise

Аннотация

The modern “income - expense - profit” analysis system is essential for making reliable management decisions not only by small businesses, but also by managers of large enterprises. This system examines various factors influencing the dependence of costs, production processes and financial results. This circumstance is reflected in the need for enterprise managers to regularly make decisions regarding the selling price, variable and fixed costs, acquisition and rational use of resources. Keywords: Revenue, costs, profit, enterprise, valuation, market, strategy, reporting, client, analysis. [1]. Introduction: For businesses, income, cost and profit analysis plays an important role in assessing financial Literature Review status. We will consider the interaction of these three The most important indicator in the activities of financial indicators and how to assess the effectiveness business entities is self - sufficiency. This means that all of a business. expenses of the organization must be covered by its Income is the total amount of money that the income. In this case, the amount of income must have enterprise receives from its products or services. This is exceeded the amount of expenses that allow you to one of the most important indicators in measuring the make a profit. success of an enterprise. An increase in income usually The authors who considered the problem of analyzing indicates an increase in the market share of the income and expenses as an economic basis in the enterprise or the demand for its products. stability of the enterprise's activities are as follows: Enterprises cover various costs to continue their Butkova O. V., Klochkova E. N., Kostyunin V. I., Levina E. activities. These costs include the production of goods, A., Ivanova V. T., Kudryavtseva T. Yu., Monezhov V. V., employee salaries, advertising and marketing, Jilkina A. N., Dmitrieva I. M., Barilenko V. I., Kazakova N. transportation, and other operating expenses. Effective A. cost management increases the profit of the Klochkova E. N. the economic entity emphasizes that enterprise. profit occupies an important place in the self - The amount left over from the allocation of expenses management system, since profit is the most important from the income of the enterprise is called profit . If economic category that the descriptor considers. [2]. income is higher than expenses, the enterprise will Korneychuk B. V. says economic profit is the difference benefit. On the contrary, if the costs are higher than the between gross income and different economic costs in income, damage occurs. Profit growth indicates the the conduct of production activities. economic success of the enterprise. According to Dmitrieva I. M. methodology, the analysis In order to increase the income of enterprises in of financial results should be carried out depending on Uzbekistan from 2025, President Shavkat Mirziyoyev whether the analysis of external or internal users is signed the law on the main directions of tax policy for being carried out. [3]. 2025-2027 on December 24, 2024. According to him, In accordance with V. I. Barilenko's methodology, the current basic tax rates for 2025 were retained, and income and expense analysis involves structural by a presidential decision it was established that VAT analysis on their sources. [4]. and income tax rates will not be increased until 2028.