Improving the Analysis of Profitability Indicators of Joint-Stock Company

Abstract

The research examines the analysis of production costs and profitability indicators in economic entities. The primary objectives of scrutinizing production expenses and analyzing costs per one sum (UZS) by analyzing the profitability indicators of the joint-stock company (JSC) were studied. Production costs are vital for companies engaged in manufacturing and production sectors, where cost efficiency is paramount. The study reviews and refines existing methods of assessing profitability ratios, particularly emphasizing their relationship with production costs. The analysis of production costs makes it possible to utilize internal opportunities and develop practical proposals to improve the efficiency of economic activity. Therefore, this research presents the factors influencing the change in product production costs at “Galla-Alteg” JSC and provides practical recommendations for determining and increasing internal capabilities. By improving the accuracy and relevance of profitability analysis in the production domain, it contributes to the financial stability and long-term success of JSCs engaged in production activities.

Citation

Omanov, S., Usmonov, B. and Tashbaev, B. (2024), "Improving the Analysis of Profitability Indicators of Joint-Stock Company", Eshov, M.P., Abdurakhmanova, G.K., Burkhanov, A.U., Abdusalomova, N.B. and Ergasheva, S.T. (Ed.) Development of International Entrepreneurship Based on Corporate Accounting and Reporting According to IFRS (Advanced Series in Management, Vol. 33A), Emerald Publishing Limited, Leeds, pp. 213-219. https://doi.org/10.1108/S1877-63612024000033A025