Theme 9. Analysis of financial results and profitability (4 pairs)
1. The importance, content, goal and objectives of the analysis of indicators representing 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 no operating 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. Techniques of assessment and analysis of expenses. Factors influencing the cost changes and calculate them.
9. Income (loss) of operating and economic activity, techniques of their analysis.
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