Assessment of the Profit and the Indicators of Profitability in a Chosen Russian Company

POLINA VOZNESENSKAIA

Master's thesis

Abstract:

The main goal of the company is to make a profit. Profit is the main source of financing the increase in working capital, renewal and expansion of production, social development of the enterprise, as well as the most important source of formation of the revenue part of budgets of different levels.To determine the financial result, it is necessary to compare revenue with the cost of production and sales of products that take the form of production costs. The diploma thesis contains theoretical and practical part. The theoretical part gives an overview of the components of profit and the methods of recording the related accounting events according to the Russian national legislation. The practical part of this diploma thesis deals with the calculation of profit and profitability indicators and examines the structure of expenses and revenues in a chosen Russian company. The most significant expenses influencing the profit are identified and different levels of profit (gross profit, EBIT, net income) are analyzed. On the basis of the results recommendations are proposed.

Keywords

Income Statement, Expenses, Revenues, Profitability, Profit, Loss, Income tax

Jazyk práce: English

Datum vytvoření / odevzdání či podání práce: 30. 3. 2019

Obhajoba závěrečné práce

• Vedúci: Ing. Enikö Lörinczová, Ph.D.

Czech University of Life Sciences Prague

Faculty of Economics and Management

Master programme / odbor:
Economics and Management / Economics and Management