University of agribusiness and rural development, UARD Jubilee International Scientific Conference

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Topical Issues of the Analysis of Sales Profitability
Rosica Ivanova

Last modified: 2018-02-12


The matter of industrial enterprises’ profitability is topical at all stages of their development. Only the common methodologies for analysis and assessment of profitability are applied in the economic practice in Bulgaria. Calculating profitability on different basis allows analyzing and assessing the strength and direction of impact of the system of direct factors comprising the different aspects of the overall business of the industrial enterprises. This allows identifying the objectively existing causalities among key business indicators for the business efficiency.


profitability, analysis, methodology, management, decisions


1.  Category, Retail Forum, 3-то издание, 2017 г.

2.  Чуков, К., Р. Иванова, (2014). Финансово-стопански анализ. С. ИК – УНСС.

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