Conceptual approaches to methods of analysis of profitability in Ukraine and Russia

Zarema Refativna Mandrazhy, Evelyna Ablyakymivna Abkyelyamova


The introduction of international standards of financial reporting as a basis for the analysis is designed to meet the needs of any external users. Of particular relevance measure performance gains in terms of integration. Analysis of the formation of income, expenses and profit activities is extremely important for joint ventures. The existence of certain types of reporting in different countries make it difficult to understand the real picture of the profitability or unprofitability of the business. In this regard, comparative analysis of methods of forming and profitability analysis as reported is the aim of the study.

The paper discusses methodological approaches to the assessment of profitability of enterprises in Ukraine and Russia. It also analyzes the main forms of financial reporting in both countries, the methodology of calculation of key financial performance indicators, and based on them, and on the basis of the Pension "Sun Stone", "Mine named after O.F. Zasjad'ko "provides estimates of net income. The assessment of the necessity of the use in practice of integrated methodology for calculating profitability is grounded. It will assess the real commercial and physical risks, real relationship between customers, suppliers and employees from both part. It will also deepen the cooperation with Russian partners andl form a single information space.


financial analysis; methodology; revenues; expenses and net income

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Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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