Financial indicators -

In general, financial indicators are data that fully characterize the financial performance of an enterprise. They help to evaluate the results of management, summarize and summarize the financial performance of the subject.

Financial indicators of an enterprise can be considered as criteria for assessing the performance of an economic entity, and may be related to the choice of the direction and objectives of the enterprise, i.e. Used in making managerial decisions.

The main financial indicators in the work of the enterprise include the analysis of such values: sales revenue, profit earned and cash flow of the organization.

Revenue from sales shows the income received by the enterprise from the sale of goods and finished products, from the performance of certain works and the provision of services for a specific period of time. The result can be expressed in both monetary and non-monetary form. The second form means netting, barter and the like.

Profit is the difference between revenue represented by sales revenue and all expenses that the enterprise had in the relevant period. Costs should take into account the cost of goods, services or works. It is this profit that is taxable. And the rest of the profit, which is at the disposal of the entity after the calculation of all taxes, can be used by the enterprise for its own needs (expansion of production, payment of dividends to founders, etc.).

The balance of cash flows is calculated as the difference between the total amount of funds received by the enterprise and the funds transferred to other organizations in a certain reporting period. At the same time, cash is understood as cash and non-cash money, and regardless of the currency in which the currency is traded.

These financial indicators need to be clearly delineated. Thus, when calculating profits, it is necessary to take into account all the company's revenues, including revenues from sales, and absolutely all other receipts of funds.

It should be noted that such financial indicators allow founders or controlling bodies to draw a conclusion about the efficiency of the enterprise, identify problem issues and determine the ways of their solution.

To fully characterize the financial activities of the enterprise, there are financial indicators that are formed in the process of conducting analytical activities or in the course of carrying out the production and investment activities of the business entity. At the same time, there is no universal coefficient that fully characterizes the results of the entrepreneur's activities.

Financial indicators reflecting the results of the company's operations - profitability, financial stability, liquidity and market value of assets.

Profitability characterizes the economic efficiency of an enterprise, is a relative indicator that compares the result obtained with the costs or resources used to achieve a positive effect. In practice, there is a large number of coefficients of profitability, the use of any of which depends on the choice of criteria for assessing the economic activity of the subject from the perspective of efficiency. This also determines the choice of the main evaluation indicator, represented by the profit that is used in the calculations. So, gross profit, profit before taxation, operating profit and net profit can be used