The total amount of profit received by the enterprise cannot fully characterize the efficiency of its production and economic activity, since its value is determined by the size of the enterprise. Therefore, there is a need for a relative characteristic of the profitability (profitability) of the enterprise in the form of a measurement of the profit received with the amount of fixed and working capital. This ratio, expressed as a percentage, characterizes profitability, i.e. the degree of profitability.

According to the indicators of profitability, it is possible to compare the efficiency of enterprises.

In accordance with the types of profit, the following indicators of profitability are distinguished:

overall profitability; profitability of the enterprise; return on equity; profitability of individual types and products as a whole; profitability of sales.

Total profitability of ROS is defined as the ratio of PB’s book profit to the average annual value of FSG fixed production capital and Foz’s normalized working capital, %:

Total = Pb *100 / (FSG + Fos).

The total profitability characterizes the size of the total profit received per ruble of invested funds. If an enterprise with a constant amount of production capital is better used, it will receive a greater economic effect, which will cause an increase in profitability. However, the rate of profit is important for the enterprise, which it can use for its own needs, since the company transfers part of the profit to the budget in the form of real estate taxes, income tax and transport fee. If it is less than the bank interest on deposits, then the company will not be profitable to engage in this business.

Therefore, it is very important to calculate the profitability of the net profit remaining at the disposal of the enterprise, i.e. the profitability of the enterprise.

Profitability of the enterprise (Rnp) is defined as the ratio of net profit of PCs to the average annual value of the fixed production and normalized working capital, %:

RPR = PH *100 / (FSG + Fos)

According to this indicator, the results of the enterprise are evaluated.

The return on equity is determined by the ratio of net profit to equity Ks:

Rsk = PH *100 / Ks.

The profitability of individual types and products as a whole is determined by the ratio of profit from the sale of products (Pr) to its total cost (SP), %:

Rprod = Pr *100 / Sp.

This indicator reflects the cost-effectiveness of living and materialized labor. It is mainly used to plan and account for the profitability of the production of certain types of products.

Profitability of sales (turnover) (Rob) is calculated by the ratio of profit from the sale of Products Pr to the volume of sales

Qp, %:

Rob = Pr *100 /Qr.

To assess the feasibility of investing in the development of the enterprise, the return on invested capital (RIK) is determined as the ratio of profit growth to the amount of investment and, %:

Rik = PH *100 /I