The modern economic system is based onindependent economic entities that are involved in various kinds of relations with other entities with one single goal - profit. The desire for it, in the opinion of the ideologists of capitalism, is the driving force that should lead us to a state of complete social harmony and universal prosperity. In the opinion of the proponents of the liberal economy, the profit should at all remain the only factor in the economy, that is, the influence of the state should be reduced to zero.
Thus, profit is the most important indicator both for the owners of the enterprise and for consumers of its products, therefore the analysis of the profit of the enterprise Is one of the fundamental processes ofbusiness. The analysis means checking the final profit for compliance with the planned indicators, as well as determining its main sources and weaknesses of the enterprise.
Profit analysis of the enterprise It is possible to determine how effective it isworks from the point of view of himself, as if the enterprise were a thinking living being. It is on this approach that modern economic science is built. That is, the profit of the enterprise must grow by any means - this is considered an absolute good, even if the interests of company employees, consumers of products and even shareholders are violated at the same time.
Suppose the following situation. Shareholders are interested in the rapid withdrawal of dividends, but the profit analysis of the organization indicates that such an action will lead toa significant drop in profits in subsequent periods, because the main source of income is a group of goods that requires constant reinvestment of profits in innovation. In this case, the right act of the manager, in terms of modern economic science, will reduce payments to shareholders, but increase profits, despite the fact that the actual owners of the company will remain unhappy with this step.
As for the company's employees, the situation here is even simpler. Quite often an analysis of the profit of an enterprise indicates that most of the costs,which can be easily reduced, is connected with the payment of labor. Therefore, in the interests of the company, but not in the interests of its employees, it will reduce wages or increase the amount of work performed. Such a decision should be made (in theory), even if it is a question of reducing the salary of the people themselves who make decisions.
Then, perhaps, the increase in profits is upheldthe interests of buyers? In fact, the analysis of the profit from the sale is carried out in order to reduce costs and increase revenues, which means that, other things being equal, the price should increase, and the cost of production will decrease, which will negatively affect the quality of products. Of course, buyers are not interested in this.
In this case, for what purpose is the profit analysis of the enterprise carried out, and who is the winning party from herincrease, if in the presence of the market in predominantly large corporations, no one involved in economic relations has direct benefits from this? The company, which first of all turns into a self-controlled system sooner or later, wins its profits, first of all, with its own interests, which consist in completely capturing all competitors and turning into a monopoly.
Modern economy is like a battletitans-corporations, to which people serve (shareholders, managers, ordinary employees and buyers). To the extent that this situation is beneficial to public welfare, the question is controversial, and supporters of various economic ideas have been unsuccessfully defending their arguments on this matter for several centuries.
