SYSTEM OF PROFITABILITY INDICATORS IN THE CONSTRUCTION INDUSTRY

Abstract

Profitability management of an enterprise represents an important role in modern conditions of business functioning, because of the level and dynamics of profitability indicators characterizes the profitability of various business areas of the enterprise, cost recovery, etc. The article is based on a structured system of profitability indicators. Methodological aspects are detailed and tested on the example of an analysis of return on assets for construction enterprises of the Republic of Moldova. This work consolidates knowledge in the field of the theory of economic analysis, pays attention to the methods of factor analysis, which make it possible to easily conclude about changes in the efficiency of the enterprise. The article will contribute to the development of economic thinking among specialists responsible for the analytical work at the enterprise, the formation of their understanding of the essence of economic processes, which will help to most accurately establish the reserves for growth of profitability indicators. This study contains a number of findings of practical interest to the management of contracting organizations.