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Keyword: «profit»

Market segmentation of goods for sports and outdoor activities
ART 13120
Authors: Elena Bratukhina, Irina Toimenceva
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The article is devoted to the questions of market segmentation of goods for sports and outdoor activities. The authors allocate the main consumer segments goods for sports and outdoor activities, carry out market segmentation on types of goods and services and on the competing organizations.
Keywords: segmentation, market segmentation on types of goods and services, segmentation on the competing organizations, depth and width of assortment groups, bkg matrix, profit, competition star, consumer segments
Costing services in a medical facility
ART 15388
Authors: Mariya Voroncova, Oleg Udin
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Cost accounting services in a medical facility is an important component of the accounting process, which helps to get information about of costs for different issues and particular type of product; about percentage of direct and indirect costs in the unit cost of production and reasonable price for medical service. The paper describes the medical expenses on economic elements and calculation issues.
Keywords: profit, costs, cost, health service, cost analysis, cost planning, production management
The method of analysis of the financial results of industrial enterprise according to the accounting statements
ART 15414
Author: Nadejda Danilova
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The paper is devoted to the organization of the analysis of the financial results of industrial enterprise based on indicators of financial statements. The author proposes to split the analysis into stages, each of which includes its own system of indicators. An example implementation of this methodology and conclusions help to identify the aspects of the analysis of the financial results, which should be focused on.
Keywords: profit, profitability, financial performance, statement of financial results
Income Statement Comparative Analysis, Formed in Accordance with RAS and IFRS
ART 56068
Author: Ekaterina Golichenkova
The article deals with the formation of the report on financial results in accordance with the Russian law and with IFRS. A comparison of the report articles is presented, the differences and similarities of the report, which is formed in accordance with domestic and international standards are examined.
Keywords: ifrs, profit, analysis, expenses, financial results, revenues, income statement, gross profit, operating profit, profit before tax, net profit
Peculiarities of Margin Analysis
ART 56070
Author: Elena Konnova
The article reveals the method of marginal analysis as well as the theoretical and methodological aspects of the use of marginal analysis under the conditions of justifying management decisions in business system.
Keywords: management, profit, profitability, production, costs, sales, margin analysis, production costs, fixed and variable costs