List of publications on a keyword: «profit»

The article examines the main types of legal status of educational institutions. Considered such issues as non-profit organizations; the private legal status of the institution; budget institutions; a provisional-binding type.

The article is devoted to the study of the principles of business restructuring in conditions of high uncertainty and risks. A classification of types of restructuring and criteria for its successful implementation is presented. A general scheme for making a decision on business restructuring and approaches to increasing its value are proposed.

Today, great importance is given to the assessment of production efficiency, which is determined both by limited resources and the impact of sanctions on the country's economy. The article discusses the main indicators characterizing the efficiency of the enterprise's production, determines the value of each of the indicators in assessing the effectiveness of the enterprise.

Margin analysis is a very powerful tool for modelling how individual producers and consumers make decisions. The basic idea is that decision makers make choices based on the comparative costs and benefits associated with small changes in a given state of the world. If the marginal benefits of a small change outweigh the marginal costs of that change, the decision maker makes that small change and then re-analyses for the next potential additional change. Margin analysis is an important component in modelling how producers make decisions to maximize profits and how consumers make decisions to maximize utility. The purpose of this study is to evaluate the different aspects of marginal analysis and how it may be applied in management accounting, therefore it encompasses a lot of aspects from how to evaluate actual opportunity costs to profit maximization and how these aspects can be applied in decision making, consequently this research will try to determine and infer whether the concept can be reliably applied in real life scenarios and be able to produce reliable results which can benefit firms to reduce costs and maximize their profits.

This article explains results of a comparative to test the performance of two top banks in the German banking industry analysis using a financial ratio analysis method. The main determinants considered are solvency and liquidity indicators, which make it possible to observe the risk behaviour of banks before and after the financial crisis. The hypothesis of the study is that the behaviour of German banks depends on bank-specific variables that affect the institution ’s loan policy. The universal banks in Germany can be divided into three main types of institutions: commercial, public sector and cooperative banks. The analysis is carried out on banks of the same category in a decomposed manner. Deutsche Bank and Commerzbank representing the commercial/Private sector. Checking each Bank separately is carried out to detect the similarities or differences that each bank may have in terms of bank performance. The empirical analysis involves a sample of these German banks observed during 2015–2019.

Methods and approaches to assessing the risks of implementing projects implemented in the construction industry are discussed in the article. The key elements of the risk management information system are identified, which allow increasing business profitability through controlling procedures, development of risk register sheets, modeling and use of specialized software.

The issues of effective organization of the enterprise, operating in the field of service are considered. Attention is paid to the mechanisms and methods of increasing business profitability due to the menu rotation, testing new recipes of dishes, as well as collecting accurate data on the company's operating activities. The possibility of introducing a customer relationship management system (CRM-system) in the enterprise service sector, which allows to increase revenue from promotional activities is clarified.

The essence of grant activity, the role of socially oriented non-profit organizations in reducing the deficit of social services. The analysis of the characteristics of grant activity activitets in the context of attracting resources of non-profit sector organizations in social services

The article reviews the methodological aspects of financial potential assessment of corporate business. The author proposes a step-by-step methodology for its assessment by analyzing the factors affecting the magnitude of the financial potential. The author carries out financial potential assessment using the example of road construction corporations based on the proposed methodology.

A comprehensive financial and economic analysis of the activities of the two largest fright railways of the first class of the United States was carried out in the article. This analysis has made it possible to identify a number of tools and methods that ensure the achievement of a level of financial efficiency and a previous level of profitability, while reducing the volume of cargo transportation.

Economic efficiency of potato production is one of its most important characteristics is said in the article. The author is sure that growing tubers of high quality on the basis of modern technology is a fundamental factor in achieving maximum profit. This is achievable with consistently high yields and production volumes necessary for the early payback of technical means used in production.

The article considers the problem of security as a key tool for business development. Providing information provided in the corporate data network; as well as ensuring the protection of confidential information and how they are provided.

The article is devoted to the revival of the functioning of non-profit organizations given the characteristics of the territory. In particular, in territory of the Rostov region (the don land) received the active development of the Cossack society. In the article the basic preconditions of their appearance.

The monograph examines the legislation of the Republic of Belarus regulating state enterprises which is unknown to the Russian civil law type of legal entity. The characteristic of Russian legal entities, which in some respects is similar to the state Association has been considered. Special attention is paid to public-law companies/public corporations/public companies. The authors conclude that public enterprises are the best form of legal entity for centralized regulation of certain economic sectors and propose the improvement of Russian legislation on legal entities.

Article is devoted to the analysis of financial result of activity of the agricultural organization on the example of LLC Agricultural Firm-Aduyevo. Financial results of activity of the organization are analysed, shortcomings and problems of the organization are revealed, and also actions for increase in financial result of activity of the organization are offered.

The paper stresses the need to analyze organization's financial situation; determines the main directions and methods of analysis. Based on the particular example the author has assessed the organization's financial situation, which is very important, and suggested the ways of quality growth of financial indicators.

Increasing efficiency of activities is one of the most important tasks for trade organization. In this study, the author has analyzed the dynamics of the «Profit from sales» indicator, which is the financial result from the main type of activity, trade, and the “Vek-Vostok”, LLC company has been taken as an example. The work considers the order to form profits from sales. Based on the results of the study, the ways to increase profits of the organization have been revealed.

The article reveals the concept of economic value added indicator, describing the factors affecting this indicator and provides the characteristic of its main users. The example of calculation of economic value added for a typical company of the wine industry of Krasnodar region, JSC «APF «Fanagoria» has been provided. The role of economic value added for the development of effective development strategy of an industrial enterprise has been developed.

The author describes the problem of formation of tax literacy and culture of the population of the Russian Federation, identifies the causes of non-compliance with the taxpayer's tax discipline. The statistical analysis of tax offences has been made. The article describes the main causes of tax evasion by legal entities, analyzes methods to improve tax literacy, provides the list of activities to achieve a high level of outreach service for the taxpayers and suggests the ways of improving service for the taxpayers as partners of the state.

The scientific approaches to the integration of educational institutions in the social potential of the region are analyzed in the article. The functional model of cooperation of educational institutions and socially oriented non-profit organizations is proposed. This model taking into account the mission of the educational institution, algorithms and implementation of the logistics functions of institutional «players» third sector. As a mandatory construct of the model, the League providers of social services, the Department of social and political communications of the Government, Resource Center for Social Development, and the regional Ministry of Education and Ministry of Social Development are considered.

This article is devoted to the study of the essence of corporate income tax and its accounting in Russian practice. The first part of the article reveals the evolution of the income tax in the Russian Federation, as well as the competitiveness of the national tax system in the international arena. The second part of the article is devoted to the basic aspects of accounting for the calculation of corporate income tax.

By analyzing the economic indicators examined the trend of development of the enterprise.

This article discusses one method of cash flow management companies – their prediction on the basis of the trend model. Cash Flow Forecasting provides the ability to save the daily solvency of the enterprise, to extract additional profit at the expense of emerging investment of temporarily free financial resources.

Profits main indicator of selection of investment projects and programs to optimize current expenses, expenditures, financial investments.

In an age when all companies are seeking frenzied profits, no one can afford to lose money, taking into account the fact that huge sums have already been invested in various industrial projects and enterprises. Also in order to avoid problems at the stage of manufacture or operation, it was necessary to come up with some «phantom» enterprise, which would show all possible consequences and unexpected risks. This very «phantom», which helps to preserve the profits of leading companies, is the digital twin.