Financial activity is carried out by any enterprise, regardless of its form of ownership. It consists in the organization appearing in the process of interaction with other physical or legal entities. Such relationships are component cash that arise during the movement of funds.

Financial activity is a complex system action, the purpose of which is successful formation initial capital with subsequent proportional provision of such actions: the formation and use of income and other financial resources, execution of obligations.

This system uses various methods and forms to ensure the successful functioning of enterprises and the implementation of their goals. In other words, it represents the practical financial activity of the enterprise, ensuring its vital activity and increasing its effectiveness.

One of the main goals financial activities is considered to be an economic impact that is carried out in relation to partners and guarantees the fulfillment of their contractual obligations. Another goal is to ensure a constant circulation of funds necessary for the successful management of the enterprise, making the necessary payments and expenses, as well as making a profit (in monetary terms).

Financial activity implies the timely identification of the main causes of the violation of such a cycle, which allows you to take timely management decisions to eliminate them. Making informed decisions is possible subject to the accuracy and completeness of accounting. The effective financial activity of the enterprise is the basis for ensuring the excess of cash income over expenses. It is she who allows necessary investment, the formation of reserves and funds intended to compensate for losses or damage.

The receipt of proceeds from the provision of services and the sale of goods ensures an uninterrupted business process and a constant circulation Until the moment of its receipt, all production costs are financed by previously formed current assets. The result of the circulation of invested funds is the reimbursement of the costs incurred and the creation of their own in the form of profit and depreciation.

Management of financial and related organizations is carried out with the help of financial management. Movement entails a decrease or increase cash flow. Regulation of the financial flow ensures the receipt of funds necessary for the enterprise. In the course of choosing an acceptable financial solution option, the following points: the real possibility of implementing this option; change in indicators by which the financial condition is assessed for the coming periods or for the long term; related income and expenses; conditions for the implementation of the solution; other consequences of this option.

Financial management solves a wide range of issues, including the entire set of receipts and expenditures Money. It has its own structure, which includes the financial analysis(based on the database accounting) and probabilistic estimates of future indicators (economic planning). Financial management is the active management of the financial condition of any enterprise with the help of all the factors that affect it.

At the enterprise, its head is responsible for financial work. Manages finances at his direction financial director, and in case of its absence - Chief Accountant. As a rule, the financial department is organized within the accounting department, but sometimes it is a separate structural unit.

The need to use finance led to the implementation by the state and municipalities of special, namely financial activities. In the course of financial activity, systematic and purposeful formation, distribution and use of state and municipal centralized and decentralized monetary funds are carried out.

So, financial activity of the state - this is the implementation by him of functions for the systematic formation, distribution and use of monetary funds in order to implement the tasks of socio-economic development, ensure the country's defense capability and security, as well as the use of financial resources for the activities of state bodies.

Fin. activity municipalities carried out through the organs local government, is aimed at solving problems of local importance, determined by the legislation on local self-government. It represents the implementation of the functions of the planned formation, distribution and use of municipalities. den. funds in order to implement socio-economic tasks of local importance and provide financial resources for the activities of local governments.

The financial activities of state authorities and local self-government are connected by a general focus on the needs of society, are of a public nature, although they differ in specific tasks. According to the Constitution of the Russian Federation (part 1, article 7), the main, defining goal of this activity should be the creation of conditions that ensure a decent life and free development of a person.

The implementation of effective financial activities of the state is a factor necessary for the implementation of a fair social policy, which, in the context of the transition to market economy requires elimination of the negative aspects of the latter.

Through Fin. activities the material basis necessary for the functioning of state bodies is being created. power and administration, law enforcement. bodies that ensure the defense and security of the country.

The impact of the state and municipalities on socio-economic processes is carried out not only in the form of a direct financial support, allocation of funds for certain plans, programs, etc., but also indirectly - by providing tax incentives, applying low interest rates when lending or providing interest-free loans, deferrals on tax payments, etc. in order to stimulate any activity recognized by the state as a priority. Conversely, restrictive measures may be applied.

Fin. activity influences the development of federative relations and local government. Its important side is the distribution of Fin. resources between fed. bodies and subjects of the Federation, as well as municipalities. formations, which is important for the regulation and coordination of production and the development of the socio-cultural sphere throughout Russia, as well as the corresponding territorial levels. Regional policy in the Russian Federation should be aimed at equalizing the conditions for the socio-economic development of the regions while creating a single economic space.

as part of the mechanism government controlled and regulation of socio-economic processes, financial activity contains ample opportunities to influence the development of market relations.

When characterizing the financial activities of the Russian Federation on present stage it is important to note that it is carried out in the conditions of economic cooperation with the CIS countries. In doing so, Russia proceeds from the task of strengthening and developing its equal and mutually beneficial economic relations with these states, and developing integration relations with them. To regulate and develop such cooperation, a special body has been created - the Ministry for the Commonwealth of Independent States. Within the framework of the CIS, there is an Interstate Economic Committee, consisting of deputy heads of government and which is a permanent body Economic Union. Agreements are also concluded on certain issues of financial activity (for example, on the avoidance of double taxation and the prevention of tax evasion).

Foreign economic relations also carried out by entities Russian Federation within the powers granted to them by the Constitution of the Russian Federation and federal legislation, as well as agreements between federal authorities authorities and subjects of the Russian Federation. The general procedure for coordinating these ties is established by a special federal law. The results of international and foreign economic relations are reflected in the income and expenditures of the state monetary funds of the Federation and its subjects.

Question 5. Basic principles of public finance. activities, their constitutional consolidation.

Fin. activities of state-va and local self-government. based on certain principles, i.e. on the fundamental rules and requirements expressing its most essential features and purposefulness. The main content of these principles is determined by the Constitution of the Russian Federation, follows from general provisions on the basics of the organization and functioning of the Russian state, and specifically related to its fin. activities, and specified in the norms of Fin. rights. By virtue of its content(direction to the regulation of relations in the field of financial activities of the state and municipalities) and consolidation in the norms of the fin. right, they, in essence, are the principles of Fin. rights. Among them are the following.

Etc. public interest priority in pr. reg. and relations in the field of fin. deyat-ty state-va and munits. formations. This principle is supposed ispolz-e financial-legal institutions for the state. reg-I of the economy, based on the generally significant tasks of society-va. Ultimately, the implementation of this principle is reflected in the private interests of the individual. Of particular importance is its action acquired. in economic crisis conditions.

The principle of federalism, according to which in Fin. activities should combine general federal interests with the interests of the subjects of the Federation, provided through it with the necessary financial resources. resources to perform functions of general importance to the Federation as a whole.

Finnish unity. politics and monetary system . Self-Th subjects of the Federation should not go beyond the foundations of the Fed. fin. policy, as well as jointly established general principles of taxation and fees. The system of taxes levied in the fed. budget, and general principles taxes and fees, as well as a list of taxes levied in the country are established by the Federal. legislation. It also enshrined the unity of the budget system, a single method of financing budget spending etc. The unity of financial policy and the monetary system is necessary condition the unity of the economic space in the Russian Federation guaranteed by the Constitution of the Russian Federation, the free movement of financial resources.

Equality of subjects of the Federation in the field of fin. activity is determined by Art. 5 of the Constitution of the Russian Federation. Each of the subjects of the Federation is equally covered by the fed. fin. legislation. Outside the jurisdiction of the Russian Federation and joint jurisdiction, each of the subjects of the Federation implements its own legal reg-e fin. relations and independent fin. activities, approves the budget, establishes taxes, etc.

Finnish autonomy. activities of local governments guaranteed by the Constitution of the Russian Federation (Art. 12, 130-133). These bodies are guided in their activities by the legislation of the Russian Federation and acc. subject of the Federation. They are independent. approve and execute the local budget, form and use off-budget funds, install local taxes and fees in acc. with fed. legislature and laws of the subject of the Federation.

Social orientation fin. activities in the Russian Federation follows from the provisions of the Constitution of the Russian Federation, which characterizes the Russian Federation as a social state, whose policy is aimed at creating a level that ensures a decent life and free development of a person (Article 7). This policy provides for the protection of labor and health of people, the establishment of a guaranteed minimum wage, etc.

Distribution of functions in the field of fin. activities on the basis of separation of laws. and perform. authorities. The Constitution of the Russian Federation on the basis of this principle determines the powers of the legislature. and perform. authorities. Yes, Mrs. The Duma adopts the Federal Law (part 1, article 105), in particular, laws on federal issues. budget, fed. taxes and fees, financial, currency, credit reg-I, money issue. The powers of the Government include the development and submission of the State. Duma of the project fed. budget and ensuring its execution, ensuring the implementation of a unified financial, credit and monetary policy (clause "b" part 1 of article 114). The distribution of functions at other levels of legislative (representative) and executive authorities is similar.

The principle of publicity. Its foundations are established by the norms of the Constitution of the Russian Federation, requiring official. publication of laws, which indisputably applies to laws regulating financial activities.

The principle of planning is expressed in the fact that the activities of the state-va and municipalities. formations for the formation of th, distribution and use of fin. resources impl-Xia on the basis of Fin. plans developed in accordance with the state. and local plans and programs, as well as plans of enterprises, organizations and institutions.

The principle of legality means the need for strict compliance with the requirements of the fin.- legal regulations all participants in the relationship arising in the process of fin. activities, including state. authorities, local self-government bodies, enterprises, organizations, institutions. and citizens. This principle stems from Art. 1 of the Constitution of the Russian Federation, which defined the Russian Federation as a legal state. It is enshrined in other articles of the Constitution of the Russian Federation (articles 2, 15, 57, etc.). For violations of the rules of Fin. rights are subject to appropriate liability measures.

Question 6. Forms and methods of public financial activity.

Forms of financial activity of the state are various. Each of them practically expresses the actions of state bodies and local governments on the formation, distribution and use of financial resources at the appropriate level.

By nature these forms may be legal or non-legal. Legal Forms are expressed in the adoption of legal acts in connection with the establishment or application of norms. Non-legal forms are instruction financial service enterprises, holding meetings in the apparatus of financial and tax authorities, meetings of committees on budgetary and financial issues of representative authorities, explaining financial legislation to the population and other organizational work; financial and technical operations (calculations of payments and appropriations from budgets, volumes of financing and lending); financial and economic analysis; preparation of materials for financial planning, forecasting and reporting, etc.

They have no legal significance, but create the prerequisites for the implementation of legal forms of financial activity, in which the state-imperious nature of the actions of public authorities in the field of finance is manifested.

Specific legal forms of financial activity are due to the fact that it proceeds in the form of activities of representative and executive authorities of all levels and organizational and legal forms.

Question 7. The concept and types of financial acts.

Carrying out financial activities government bodies and local governments, within their competence, adopt financial and legal acts, through which, within their powers, they regulate social relations in the field of accumulation, distribution and use of financial resources, control over their spending, over the implementation of financial plans, financial obligations to the state. Such acts express legal forms financial activities of the state and local governments.

So, financial and legal acts- these are accepted in the prescribed form and have legal. consequences of the government's decision. bodies and bodies of local self-government on financial issues. activities within their competence. They establish, change or cancel financial and legal norms or serve as the basis for the emergence, termination, change of specific legal relations.

Application certain legal forms of financial activity is determined by the meaning and content of regulated relations. For example, the adoption of the fed. the budget is drawn up by the Federal Law. This follows from the national significance of the budget, its important role for the socio-economic development of the country, a wide range of social relations that arise in connection with its adoption. In contrast, questions of the allocation of den. funds to subordinate enterprises are decided by acts of ministries and other state bodies. management in accordance with the established legal order.

Financial and legal acts can classify according to legal properties, by legal nature, by the bodies issuing them, and other grounds.

By legal nature financial and legal acts are divided into normative and individual. Normative include acts that regulate a group of homogeneous fin. relationships and contain general rules the behavior of their participants, i.e. legal norms. Hence the name of this group of acts - normative . They usually act long time. Regulatory financial and legal acts establish the types of fin. obligations of enterprises and citizens to the state, or municipality, the procedure for calculating established payments, typical signs of payers, the procedure for spending state. den. funds, procedure financial control etc.

According to legal nature financial legal acts are divided into: a) legislative, which include the Federal Law and the laws of the subjects of the Federation on financial issues. state activities; b) subordinate. This group includes acts of all other state. bodies based on the law and adopted in pursuance of the law

characteristic feature financial and legal acts is the presence among them of a large group of financial and planning acts. They differ from other financial and legal acts in their content. Financial planning acts - these are acts adopted in the process of fin. activities of the state and local governments, which contain specific tasks in the field of finance for a certain period, i.e. are plans for the mobilization, distribution and use of financial resources.

The existence of financial planning acts is due to the operation of the principle of planning in the process of formation, distribution and use of financial resources in accordance with programs and plans for economic and social development.

Financial planning acts include:

a) the main financial plan of the state - the federal budget, as well as the state budgets of the subjects of the Federation and local budgets;

b) budgets of state and municipal off-budget funds;

c) financial, credit and cash plans of banks;

G) financial plans insurance organizations;

e) financial plans and estimates of ministries, departments, other government bodies and local self-government;

f) financial plans (balances of income and expenses) of enterprises and associations;

g) estimates of budgetary institutions.

Financial and planning acts receive their legal registration in the acts of the relevant state and local authorities. Thus, the federal budget is approved by federal law, the estimate of an institution is approved by the ministry to which this institution is subordinate. The duly approved financial and planning act regulates financial relations and causes legal consequences like any financial legal act.

Question 8.9. System and legal status state and municipal bodies that carry out fin. activity. Activities of the legislative and executive power in the field of finance.

A feature of financial activity is that it is carried out by all public authorities, depending on the competence established by them.

Administered federal representative and executive bodies state authorities are establishing legal framework single market; financial, currency, credit, customs regulation; money issue; basics pricing policy; taxes; insurance (Articles 71, 75 of the Constitution of the Russian Federation). President of the Russian Federation sign and publish federal laws. Representative bodies represented by the Federal Assembly and representative bodies of the subjects of the federation consider, discuss and approve the federal budget, the budgets of the republics that are part of the Russian Federation (Article 106 of the Constitution of the Russian Federation). Russian Government ensures the preparation of the budget and its consideration in representative bodies, exercises general management of budget execution, ensures the implementation of a unified financial, credit and monetary policy, deals with other financial matters state (Article 114 of the Constitution of the Russian Federation, Federal Constitutional Law "On the Government of the Russian Federation" dated 12/17/97 No. 2-FKZ as amended on 12/31/97). Representative and executive bodies of subjects RF, local self-government perform functions in the field of finance within their competence in the respective territory. Government bodies of the Russian Federation and subjects of the Russian Federation, performing their main tasks in a certain area of ​​activity, simultaneously carry out financial activities that ensure the fulfillment of their main tasks and functions.

Along with government bodies, carrying out financial activities in connection with the implementation of their main tasks and functions, state bodies have been created specifically for the implementation of financial activities: the Ministry of Finance of Russia; Federal Treasury RF; Ministry of the Russian Federation for taxes and fees; Central Bank of the Russian Federation (Bank of Russia).

Fin. activity is the main branch of management, the special task of which is to mobilize funds for all branches of management. With the help of Fin. activities are financed by the state.

4. Methods of financial activity of the state-va.

To mobilize money means of state-in applies:

· Method of establishment of obligatory payments and taxes. Using this method, all direct and indirect taxes, mandatory payments, contributions to trust funds are sought.

· The method of voluntary fundraising. It consists in the fact that the state attracts at its disposal temporarily free funds of the population and enterprises by issuing state. loans, money and clothing lotteries, deposits of the population.

· A combination of compulsory and voluntary insurance (insurance institute).

When spending money:

The budget method. funding, i.e. irrevocable gratuitous target release of funds for certain needs.

· Bank lending, ie. returnable, compensated, targeted, urgent release of funds on bail.

5. Principles of financial activity in Ukraine.

· Planning. Each area of ​​Fin. activity is necessarily planned fin. budget plans, enterprises (balance of income and expenses), ministries (consolidated balance of expenses and income), in institutions and organizations - estimates of income and expenses, in banks - a credit plan and a cash plan.

· Accounting and control. For accounting - the installation of the same accounting methodology (Decree of the Cabinet of Ministers No. 25 of 93 “On the organization of accounting in Ukraine”, i.e. uniform accounting rules are established for legal entities and individuals.

Control - it is carried out on behalf of the state (VRU, STNA, treasury, local self-government bodies, control and audit service of U-na.)

Equality of nationalities and nat. minorities, i.e. requirements, specifics of small peoples are taken into account.

· Participation of us in the management of state affairs, i.e. through those whom we have elected (deputy corps).

· Legality, ie. financial compliance. disciplines (the scope of planning, consideration and approval of the budget, its execution, admin. and corner. otv.).

6. Composition of the financial system of Ukraine.

Scoop fin. institutions that combine defined. fin. relations on the formation and use of the relevant centralized and decentralized funds of monetary funds is a fin. U system.

All fin. The system consists of centralized and decentralized. funds.

Centralized-state collects money. Wed-va to perform vnutr. and external functions. Through this fund, the state provides the maintenance of social services. areas, social protection of us-tion, the development of Nar. households, industries, to-rye contribute to the development of the entire economy of production and non-production. spheres. This includes: Mrs. U-U budget, local budgets, social fund. insurance and social protection Pension Fund, Chernobyl Fund, Employment Fund.

Decentralizations. Funds is an institution of state finance. enterprises and industries households. They are formed from the income of enterprises.

Institute of lending: bank loans.

State Institute. loan.

State Institute. and commercial property and personal insurance, for losses from various insured events.

Calculus Institute. Be sure to be present in each of the above in-t, has the character of the established order for the wed-you calculation between the subjects in strictly established forms, the use of which is mandatory for each client.

In-t of monetary circulation is an established form of activity for issuing cash for a certain amount. needs. The procedure for isp-tion of cash is regulated by special. acts on cash transactions.

Institute of currency settlements provides a shaft. operations, to-rye associated with the provision of external economy. connections.

7. The role of economic standards in fin. state activities.

Economic standards are reasonable expenditures of funds per unit, using those. norms expressed in physical and monetary terms, these norms are determined depending on the specific area and for specific purposes.

Contingent network and staff.

The contingent, on the example of our university, is the number or number of students. Network - number of structural units in the composition budget institution. States are calculated based on the contingent and the structure of the unit.

These standards are always minimum and are defined with economy mode.

8. Subject, science and branch of financial law. Sources of financial law.

Fin. right is a scoop of legal norms governing the process of mobilization, distribution and isp-tion of centralization. and decentralization. den. resources in order to ensure the tasks and functions of the state-va. Fin. law governs large group relations associated with opred. powers management sphere, regulates budget process, lending and den. system, in-t insurance and tax. system.

Finnish subject. law is a general relationship that arises in the process of fin. activities, formation, distribution and use of state. centralized funds and decentralized. Funds of all forms sob-ti.

Finnish industry. law governs def. The circle of general relations that differ from other general relations in their own particularities. In the Finnish industry law includes a theoretical part, which studies concepts in Finnish. law, the content of the actions of fin.-legal norms and fin. legal relations, ways to protect the interests of the state-va, jur. and physical persons, other provisions of science fin. rights, powers of bodies exercising fin. activity and fin. control. The theoretical part is divided into general and special.

Fin.-legal science proceeds from the basic premises of Fin. activities, the study of past experience, theoretical research and action economy. z-nov in the present tense. In fin. science developed economy. s-us, aimed at the development of society-va.

The difference between Finnish science. law and fin. law:

Fin. law operates on the basis of action. zak-va;

Finnish science. rights are theoretical justifications;

Finnish science. law studies all in-you fin. rights, relies on in-you fin. law and is based on the norms of Finnish law.

Finnish sources. rights:

normative-legal acts (laws, decrees, resolutions). All these acts are not limited in space and time.

All fin. legal acts that are limited in time and space (budget, credit plans of banks, etc.)

9. Financial and legal relations, their content and the most important features.

All relations that arise in the state-ve during the redistribution of income and the formation of centralized and decentralized. funds are regulated by the relevant groups of financial norms. rights, yavl. fin. legal relations. They are associated with the emergence, change and cessation of fin. legal relations. To the financial law. relationships include:

· relations between PU, Verkhovna Rada and CMU regarding the adoption of tax laws. system, specific taxes, the budget system, the annual adoption of the Verkhovna Rada of the budget resolution, drafting, review, approval of control over the execution and approval of the report on the execution of the state. budget U-na.

· Relatives between the Verkhovna Rada and local and regional self-government bodies regarding annual deductions, general taxes and payments in favor of the local budget (balancing all budgets of U-na through percentage deductions from the state budget, subsidies).

aim commercial organization is to make a profit, that is, to obtain a positive financial result of the enterprise. At the same time, the calculation should be made not only for internal accounting and analysis, but also to comply with legal requirements, since it is mandatory and is included in the reporting.

Financial result analysis

The indicator of financial results indicates the efficiency of the enterprise, profitability, on the basis of these data, the owners and management of the enterprise determine the prospects and development trends.

At the same time, depending on the tasks, the financial result can be determined both as a whole for the enterprise and for certain types activities, or by type of product, or by structural divisions. The internal accounting of the enterprise is not regulated, and the owners independently decide how to accumulate data on income and expenses, what to take into account when determining the financial result and for what period.

At the same time, the analysis of activity can be carried out on the basis of statistical data on the industry, comparison with similar companies. But first of all, a comparison is made of data on income and expenses for the same previous period. At the same time, data on income and expenses are evaluated, the reasons for growth and decline are analyzed, and the effectiveness of personnel work and equipment use can be assessed. Taking into account external and internal factors, for example, the situation on the market, the need for long-term investments, a forecast of further development is made, the company's activities can be adjusted up to the termination of unprofitable activities.

Income statement

The legislation obliges the organization to keep records of financial results and reflect the data in the Statement of Financial Results, approved. Order of the Ministry of Finance of the Russian Federation of 02.07.2010 N 66n.

According to paragraph 1 of Art. 14 of the Law of 06.12.2011 N 402-FZ "On Accounting" Report on financial results included in the annual financial statements.

The Report includes indicators:

• revenue,
• cost,
• gross profit, which is defined as the difference between revenue and cost,
• business expenses
• management expenses,
• profit or loss on sales,
• income from participation in other organizations,
• interest receivable,
• interest payable,
• other income and expenses.

Based on the results of these indicators, profit before tax is derived and, taking into account income tax and tax liabilities, the net profit of the enterprise is determined.

The first and most revealing data is revenue and cost, that is, income and expenses for ordinary activities, which are formed according to the rules of PBU 9/99 and 10/99. For example, if an organization is engaged in leasing property, then the amount of rent received will be indicated, but if the organization is engaged in trade, but has entered into a one-time short-term lease agreement, then the rent will not be taken into account as part of this indicator, but will be taken into account as part of other income

And it also takes into account the expenses that are made for the usual type of activity. For example, these are the costs that are necessary for the maintenance of property for rent, which take into account and wage personnel, and the cost of Maintenance property and other expenses.

The report on financial results is submitted to the tax authority and to the statistics authority. But in addition, this form is often requested by banks when issuing a loan, counterparties when concluding contracts, they can also request a breakdown of individual indicators. Based on these data, an initial analysis of solvency is carried out, not only the loan rate or the condition for deferred payment may depend on this, but also the ability to conclude an agreement with a counterparty in which the organization is interested.

The financial condition of an economic entity is a characteristic of its financial competitiveness (ie solvency, creditworthiness), the use of financial resources and capital, the fulfillment of obligations to the state and other economic entities. The financial condition of an economic entity includes an analysis of: profitability and profitability; financial stability; creditworthiness; use of capital; currency self-sufficiency.

Sources of information for are the balance sheet and annexes to it, statistical and operational reporting. For analysis and planning, the standards in force in the economic entity are used. Each economic entity develops its planned indicators, norms, standards, tariffs and limits, a system for their evaluation and regulation of financial activities. This information constitutes trade secret and sometimes know-how.

The analysis of the financial condition is carried out using the following basic techniques: comparisons, summaries and groupings, chain substitutions. The method of comparison consists in comparing the financial indicators of the reporting period with their planned values ​​(standard, norm, limit) and with the indicators of the previous period. Reception of summary and grouping is to combine information materials in analytical tables. The method of chain substitutions is used to calculate the magnitude of the influence of individual factors in the overall complex of their impact on the level of total financial indicator. This technique is used in cases where the relationship between indicators can be expressed mathematically in the form of a functional relationship. The essence of receiving chain substitutions is that, by successively replacing each reporting indicator with the base one (that is, the indicator with which the analyzed indicator is compared), all other indicators are considered unchanged. This replacement allows you to determine the degree of influence of each factor on the total financial indicator.

The profitability of an economic entity is characterized by absolute and relative indicators. The absolute rate of return is the amount of profit or income. The relative indicator is the level of profitability. The level of profitability of economic entities associated with the production of products (goods, works, services) is determined by the percentage of profit from the sale of products to its cost. The level of profitability of trade enterprises and Catering is determined by the percentage of profit from the sale of goods (public catering products) to the turnover.

In the process of analysis, the dynamics of changes in the volume of net profit, the level of profitability and the factors that determine them are studied. The main factors affecting net profit are the volume of proceeds from product sales, the level of cost, the level of profitability, income from non-operating operations, expenses on non-operating operations, the amount of income tax and other taxes paid from profits. The impact of revenue growth on profit growth is manifested through cost reduction. All costs in relation to the volume of revenue can be divided into two groups: conditionally fixed and variable. Semi-fixed costs are called costs, the amount of which does not change when the proceeds from the sale of products change. This group includes: rent, depreciation of fixed assets, depreciation of intangible assets, etc. These costs are analyzed by absolute amount. Variable costs are costs, the amount of which changes in proportion to the change in the volume of proceeds from the sale of products. This group covers the costs of raw materials, transportation costs, labor costs, etc. These costs are analyzed by comparing the cost levels as a percentage of revenue.

The dependence of profit on sales is expressed using a profitability graph, where the K point is the break-even point. It shows the maximum amount of proceeds from the sale of products in valuation (om) and in natural units of measurement (on), below which the activity of an economic entity will be unprofitable, since the cost line is higher than the line of proceeds from the sale of products. Profitability charts provide a very simple and effective method for approaching complex problems such as: what happens to profit if output decreases: what happens to profit if price is increased, production costs are reduced, and sales fall? the main task constructing a profitability graph is to determine the break-even point - the point for which the revenue received is equal to cash costs.