Audit and economical analysis

Theme 9. Analysis of financial results and profitability

1. The importance, content, goal and objectives of the analysis of indicatorsrepresenting financial results, profit and profitability.

2. Relationship between financial results, their composition, structure and indicators.

3. Methods of evaluation and analysis of financial results, profit and profitability indicators.

4. Analysis of income received from the operating and nonoperating activities of entity.

5. Marginal income analysis.

6. Analysis of gross profit from sales and factors affecting it.

7. Types of expenditures included in the financial results and their description.

8. Techniquis of assessment and analysis of expenses. Factors influencing the cost changes and calculate them.

9. Income (loss) of operating and economic activity, techniquies of their analysis.