Analysis of the profitability of sales of large and medium-sized enterprises of the construction industry of the Irkutsk region

Working profitably, companies contribute to the economic development of society, contributes to the creation and multiplication of public wealth and the growth of the welfare of the state. However, it is not enough to use the profit indicator to evaluate the company's performance, since the presence of profit does not mean that the company is operating normally. The absolute amount of profit does not allow us to judge the degree of profitability of a particular company. Many companies that have received the same amount of profit have different sales volumes. Therefore, to determine the effectiveness, it is necessary to analyze the profitability indicators. Return on sales is a key indicator of the company's financial performance. In modern economic conditions, the problem of increasing the profitability of sales is one of the most urgent for companies. The article presents a model for analyzing the profitability of sales, developed by Filatov E. A. The article reveals the influence of factors that affect the change in the profitability of sales of large and medium-sized enterprises in the construction industry of the Irkutsk region and gives the author's methodological approaches for its calculation (methods of factor analysis, developed by Filatov E. A.). The article presents the author's analytical, systematized statistical material for the analysis of key indicators that reveal the impact on the change in the profitability of sales of large and medium-sized enterprises in the construction industry of the Irkutsk region of the Russian Federation.