FOREIGN EXPERIENCE OF ANALYSIS OF FINANCIAL RESULTSCOMPANIES
The article presents some aspects of foreign practice of analyzing the financial results of an enterprise, the diversity of which is explained by the abundance of points of view on the economic essence of the category "financial results" itself. One of the directions of the study was the system of profit and profitability indicators, which are popular with foreign companies, especially developed countries. In this case, not only the characteristics of these indicators are given, but their purpose is disclosed, as well as formulas for calculation. In addition, the methods of conducting their analysis are specified, but special attention is paid to the methodology of factor-based margin analysis. In the conclusion of the article, the practical value of such an index, applied by foreign enterprises, as an added economic value, is disclosed.