NET PROFIT AS A TOOL FOR MASTERING DIGITAL BUSINESS TRANSFORMATION
The purpose of our study is profit as a tool for economic, social and industrial development and the main component of the enterprise's income. Speaking about the importance of this topic for Russian companies, it is worth noting that not all enterprises can rely on state support. The article indicates the importance of profit analysis. Since it is at the same time the basis for taxation, information for creditors and an incentive for the development of enterprises. The article explores the factors that affect the essence of profit, which is a reflection of the company's performance and its main financial indicator. Currently, the state does not pursue the goal of establishing any limits or restrictions on the distribution of profits, on the contrary, the government provides tax incentives that encourage organizations to direct it, for example, to charitable purposes and environmental protection, however, not mandatory. The authors noted that it is necessary to separate the profit that is based on commercial results and the profit that is planned to be received. The most important indicators of profit that allow you to evaluate its economic activity and production process include: profit recorded in the balance sheet, profit received from the sale of products sold, gross profit, taxable profit, net profit. Thus, it should also be taken into account that the costs for tax purposes are different. Thus, only documented and economically justified expenses can be taken into account in income tax.