FINANCIAL PLANNING OF PROFIT OF REGIONAL ENTERPRISES IN MODERN CONDITIONS

The article examines the role of enterprise profit and its planning in modern conditions. It is noted that the main goal of a commercial organization is to make a profit. The points of view of various scientists regarding the interpretation of “profit” in both economic and accounting aspects are revealed. The main functions of profit are also defined: evaluation, incentive and distribution. Next, a factor analysis of profit and its planning for 2024 is carried out. The results of factor analysis of profit showed that factors such as changes in sales volume, structure and product range, level of costs per 1 somoni of sold products, as well as changes in the composition of commercial and administrative expenses have both positive and negative impacts on profit formation. A change in sales volume has a significant positive impact on increasing profits. In the context of profit planning, it should be noted that in order to determine the planned profit of the enterprise, LLC “Kabiri Khujand” using the indicator “production leverage effect” requires dividing costs into fixed and variable, as well as calculating the marginal profit of the enterprise. As a result of using the “production leverage effect” method, it turned out that with an increase in production volume, the share of fixed costs per unit of production decreases and due to this, the profit of the enterprise increases. Further, to ensure economic security and consistently successful development of LLC “Kabiri Khujand”, ways to increase profits are proposed.

рrofit, income, expense, fixed costs, variable costs, planning, marginal profit, sales revenue, sales volume.

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2026-03-27