THE ROLE OF PROFIT ANALYSIS IN THE ENTERPRISE FINANCIAL RESULTS MANAGEMENT SYSTEM
The article reveals the significance of positive financial results as an indicator of the efficiency of production activities. The need for systematic control over the formation of financial results is determined. The role and importance of analysis in identifying the reserves for increasing production efficiency is identified. The sequence of analysis of financial results is determined, factors that affect the financial result and the directions of their influence are identified. The necessity of using the results of analysis when making managerial decisions aimed at increasing profits and profitability of production is substantiated.