Audit and economical analysis

Profitability of invested capital	Changes in net profit
Changes in investment capital investment
Last year	82.5	76.1	-40.5
Report year	117.6
Difference	35.1	158.6-82.5	117.6-158.6
	Profitability of employees and their expenses	Changes in net profit	Profitability of employees and their expenses
Last year	56.6	52.2	-28.9
Report year	79.9
Difference	23.3	108.8-56.6	79.9-108.8
	Sales profitability	Changes in gross profit of sales	Net change in sales
Last year	26.3	32.8	-20.7
Report year	38.4
Difference	12.1	59.1-26.3	38.4-59.1
	Production efficiency	Net Profit Change	Capital and floating capital changes
Last year	35.8	44.5	-18.0
Report year	62.3
Difference	26.5	80.3-35.8	62.3-80.3

Conclusions: From the factor analysis, we can conclude that the company had a positive impact on the growth of net profit for all profitability indicators and the change in gross profit from sales of products (goods, works and services).

There was a negative impact on assets, secondary assets, current assets, long-term assets, capital, debt capital, investment in capital, employee costs, sales volumes, and production costs. Their absolute impact can also be seen in the table above.  



Determining the benefits and benefits of increasing profitability



Determining the benefits of profit and profitability and the preparation of final analytical conclusions is an important issue in making managerial decisions. Therefore, in the context of financial results and profitability analysis, it is essential that future benefits for the entity (such as the results of past events and lost) continue to be identified and implemented in the future, as well as to identify and implement concrete measures to achieve results. focusing on

Profitability and profitability are constantly changing with a number of factors. Therefore, when studying the possibilities of increasing profits and profitability, one would first of all pay particular attention to the factors affecting its change. Majority of them are the production costs, the sales volumes, which are the volume of sales.

Studying the impact of the impact of internal and external factors on the impact of the impact of the impact of the impact on the organization is also the key to accurately identifying them.

Internal factors that affect profitability and profitability include: • Developing new products in innovative assets and applying technological innovations in cost savings; priority of entrepreneurial ability; controlling the quality of the product, which is an important factor in the supply of goods; using new technologies and technologies to save energy, use new types of material costs and reduce their costs; increasing the competitiveness of goods, works and services; development of new markets; Reduce product costs; effective use of capital and circulation capital; management accounting, internal audit; effective management system and so on.

External factors include: monetary and credit policy in the country; budgetary policy; tariffs for customs fees and charges; brand market; inflation rate; price fluctuations of production resources (fuel, electricity, raw materials and materials) and other factors.

Table 205