Audit and economical analysis

Calculation of Net Profit and Growth Rates

Impact factors	Opportunities	Note
1. Overall change in total earnings
1.1. Changes in the price of the product sold	X	Positive
1.2. Raw materials, materials and energy costs are changing	-488 289 775
1.3. Change in the quantity of sold products	X	Positive
1.4. Changes in the structure of the sold product are due to sales revenue	X	Positive
1.4. At the expense of a sum of money spent on a product	-390 618 967
1.5. Structural changes to the product due to the effect of satilgen production on the prime cost	-371 193 305
2. Cost of the bed, including total:	-184 442 245
2.1. Sale Expenses	-
2.2 Administrative Expenditures	-
2.3 Other operating expenses	-43 324 026
2.4. Deductible expenses from taxable income for the reporting period	-
2.5 Other income of the main business	-
3. Profit (loss) of a business	X	Positive
4. Income from financial activities, including:	X	Positive
4.1.Dividends in the form of dividends	-
4.2 Income form	-
4.3. Income from renting rentals	-
4.4. Income from the exchange rate difference	-
4.5 Other income from financial activities	-
5. Expenses on financial assets, including:	-674 407 750
5.1. Interest-bearing expenses	-
5.2. Procedure on interest on the lease	-
5.3. Currency loss differences	-
5.4. Other expenses on financial activities	-
6. Profit (loss) of general economic activity	X	Positive
7. Emergency benefits and losses	-
8. Damage (loss) until the payment of profit tax	X	Positive
9. Profit tax	-14 426 214
10. Other taxes and mandatory payments	-43 290 888
11. Net profit	-2 209 993 170

Conclusion: The net profit of the enterprise is 2 209 993 170 thousand UZS. Of these, 1 250 102 047 thousand sums were used in operating activities, 227 766 271 thousand UZS in operating expenses and operating expenses, 674 407 750 thousand sums out of financial income, 57 717 102 thousand sums in taxes and other taxes and payments.



Table206

Calculation of profitability and developmental products

Indicators	Opportunities	Note
1. Effectiveness of the act	-3.3
2. Profitability of current assets	-40.9
3.Animation of long-term assets	-1.8
4. Profitability of the main instruments	-18.4
5. Profitability of aggregate assets	-25.9
6. Profitability of own funds	-2.9
7. Bankruptcy of capital	-11.0
8. Profitability of investment capital	-40.5
9. Profitability for employees and their expenses	-28.9
10. The profitability of sales	-20.7
11. Production efficiency	-18.0

Conclusion: It should be noted that the enterprise has sufficient capacity for all profitability indicators. The highest levels can be attributed to current profitability of the assets, the profitability of the invested capital, the profitability of the employees and their expenses, profitability of sales, profitability of production.

 

Control Questions. 

1. 
   What are financial results?
   
2. 
   Financial elements and their classification?
   
3. 
   What are the bargains?
   
4. 
   What are the costs?
   
5. 
   What are the benefits and the damages?
   
6. 
   Financial Performance Indicators System?
   
7. 
   The significance of the analysis of indicators representing financial outcomes, profit and profitability?
   
8. 
   What are the important rules for reporting financial results?
   
9. 
   Explain the goals and objectives of the financial results analysis?
   
10. 
    Explain the overall financial results, their composition, structure, and indicators?
    
11. 
    Explain ways to evaluate and analyze financial performance, profitability and profitability indicators?
    
12. 
    What are the incomes of the undertaking's main and non-core activities?
    
13. 
    How is profit marginalized?
    
14. 
    Marginal Profit Analysis Purpose?
    
15. 
    What is included in the gross profit of the product sale and its factors?
    
16. 
    Types of Expenditures and Their Characteristics?
    
17. 
    How to assess and analyze invoices?
    
18. 
    Factors Affecting the Changes in Costs and Their Computational Ways?
    
19. 
    What is the Benefits (Harm) of the Main and Economic Operations?
    
20. 
    How are loss profits identified in the business activities?
    
21. 
    What are the immediate benefits and losses?
    
22. 
    The Benefit Analysis Before Taxes?
    
23. 
    Explain the budget payments and allocations analysis?
    
24. 
    Dynamics of tax payments, their comparative analysis with the results?
    
25. 
    Ways to calculate tax burden on enterprises?
    
26. 
    Net Profit and Analysis Factors Affecting It?
    
27. 
    Profitability indicators and their impact factors?
    
28. 
    Classify opportunities to increase profitability and profitability?
    

Balance sheet balance of Uzbekistan Railways (2016-2017) Total balance sheet of OJCS Uzbekistan Railways

Indicators