Let's consider the return on sales ratio(ROS). This indicator reflects the efficiency of the enterprise and shows the share (as a percentage) of net profit in the total revenue of the enterprise. In Western sources, the return on sales ratio is called ROS ( return on sales). Below I will consider the formula for calculating this coefficient, give an example of its calculation for a domestic enterprise, describe the standard and its economic meaning.

Sales profitability. Economic meaning of the indicator

It is advisable to begin studying any coefficient with its economic meaning. Why is this coefficient needed? It reflects the business activity of an enterprise and determines how efficiently the enterprise operates. The return on sales ratio shows how much cash from products sold is the profit of the enterprise. What is important is not how many products the company sold, but how much net profit it earned from these sales.

The return on sales ratio describes the efficiency of sales of the company's main products, and also allows you to determine the share of cost in sales.

Return on sales ratio. Calculation formula for balance sheet and IFRS

The formula for return on sales according to the Russian accounting system is as follows:

Return on sales ratio = Net profit/Revenue = line 2400/line 2110

It should be clarified that when calculating the ratio, instead of net profit in the numerator, the following can be used: gross profit, earnings before taxes and interest (EBIT), earnings before taxes (EBI). Accordingly, the following coefficients will appear:

Gross profit margin ratio = Gross profit/Revenue
Operating profitability ratio =EBIT/Revenue
Return on sales ratio for profit before taxes =EBI/Revenue

To avoid confusion, I recommend using a formula where the numerator is net profit (NI, Net Income), because EBIT is calculated incorrectly based on domestic reporting. The following formula for Russian reporting is obtained:

In foreign sources, the return on sales ratio - ROS is calculated using the following formula:

Video lesson: “Sales profitability: calculation formula, example and analysis”

Sales profitability. An example of a balance sheet calculation for Aeroflot OJSC

Let's calculate the return on sales for the Russian company OJSC Aeroflot. To do this, I will use the InvestFunds service, which allows you to obtain financial statements of the enterprise by quarter. Below is the import of data from the service.

Profit and loss statement of JSC Aeroflot. Calculation of the return on sales ratio

So, let's calculate the return on sales for four periods.

Sales return ratio 2013-4 =11096946/206277137= 0.05 (5%)
Return on sales ratio 2014-1 = 3029468/46103337 = 0.06 (6%)
Return on sales ratio 2014-2 = 3390710/105675771 = 0.03 (3%)

As you can see, the return on sales increased slightly to 6% in the first quarter of 2014, and in the second it halved to 3%. However, the profitability is greater than zero.

Let's calculate this coefficient according to IFRS. To do this, let’s take financial reporting data from the company’s official website.

IFRS report of JSC Aeroflot. Calculation of the return on sales ratio

For nine months of 2014, the return on sales ratio of Aeroflot OJSC was equal to: ROS = 3563/236698 = 0.01 (1%).

Let's calculate ROS for 9 months of 2013.
ROS=17237/222353 =0.07 (7%)

As you can see, over the year the ratio worsened by 6% from 7% in 2013 to 1% in 2014.

Return on sales ratio. Standard

The value of the standard value for this coefficient Kp>0. If the profitability of sales turns out to be less than zero, then you should seriously think about the efficiency of enterprise management.

What level of return on sales ratio is acceptable for Russia?

– mining – 26%
– agriculture – 11%
– construction – 7%
– wholesale and retail trade – 8%

If you have a low coefficient value, then you should increase the efficiency of enterprise management by increasing the customer base, increasing the turnover of goods, and reducing the cost of goods/services from subcontractors.

Any enterprise, even the smallest one, must calculate its profitability - this is one of the main indicators of operational efficiency. Let's take a closer look at how to carry out calculations correctly and what will improve this indicator.

What is profitability in simple words?

Profitability is an economic indicator of efficiency. In other words, it shows how profitable a business is. This indicator should be calculated as a percentage and to obtain it, simply divide the amount of profit by the amount of assets spent. It is important to note that concepts such as profitability and profit are closely interrelated - for example, if a company makes a profit when selling services or goods, it is profitable and vice versa.

To assess the profitability of a business, you need to take into account all indicators - both relative and abstract:

• Absolute ones will help determine how the enterprise developed for each year and evaluate its profit. To obtain more reliable data, you should also take into account the inflation rate for the billing period.
• But relative indicators are more reliable for calculations, since they show the relationship between a company’s income and the funds invested in it. It is the relative indicators that are called the level of profitability. At the same time, this indicator should be monitored throughout the entire life of the company. For example, in case of growth, the work of the company’s employees and administration should be noted, but if this indicator falls, then it is advisable to reconsider the company’s policies and business management.

At the same time, profitability, in contrast to profit and income, can be used to compare different companies, their activities, and success. In addition, the profitability indicator has other areas of application:

• Helps evaluate the success of a company
• By studying the results, you can quickly understand how well the company is doing.

Financial planning

Having received the result, the company's management will be able to build a further strategy for the company. So, if the level of profitability falls, you should improve the company’s operations, increase sales - do everything possible to improve the company’s affairs. During this period, you should not carry out any risky transactions or any other actions that could harm your company. But if the results show that the profitability is high, you can safely invest in any other projects that can bring profit.

Increasing efficiency levels

By calculating profitability, company management can assess where the company is experiencing problems, which areas need to be improved, and which are performing well.

Investment attractiveness

If a company has high profitability indicators, this will be an important signal for the investor - this company can be worked with.

Competitiveness

Based on the results of assessing profitability, you can tell whether competition with another company is justified, in which areas your company is ahead of it, and where it is losing.

Making transactions

If you are going to sell a company, you first need to assess its value. This indicator is closely related to the profitability indicator.

How to calculate the profitability of an enterprise?

In simple terms, calculating profitability is quite simple: you need to take the organization’s net profit for a certain period (a year, several years) and divide it by the sum of all expenses available for the same period. To calculate profitability as a percentage, you should multiply the resulting number by 100%.

After making calculations, you can assess the degree of efficiency in the distribution of all company funds (working capital, property, etc.). The main goal of this indicator is to see in digital terms the profit that the company spent on each ruble of expenses.

In accounting, profitability is calculated using the following formula: P = BP: SA * 100%, where:

• P – profitability;
• BP is the company's balance sheet profit. It is equal to revenue for a certain period minus the cost of production, all management and organizational expenses (without deduction of taxes).
• CA is the total value of all assets (production assets, assets).

Agree, calculating profitability is very simple. True, the information obtained in this form does not provide a complete picture of the state of affairs. To obtain more accurate information for each industry, you need to calculate profitability individually. Let's find out how to do it right.

We determine production profitability - one of the main performance indicators

Production profitability is one of the most striking indicators of the company’s overall detail. Based on this indicator, the state of all production processes is analyzed, and decisions are made to change the course of the company’s work. If this indicator is not too high, it is worth developing a set of measures to increase the level of profitability. For example, many organizations are resorting to reducing the cost of goods, more rational use of resources, etc.

Let's calculate the profitability of production. First, we determine book profit using accounting data. To do this, we need to find out the average annual amount of fixed assets (this includes tangible assets, the depreciation of which affects the formation of the cost of goods). To do this you need:

1. Add up the value of all funds at the beginning of the month.
2. Add up the value of funds at the beginning of the year and its end, divide the resulting number by two.
3. Divide the results obtained by 12 (number of months in the reporting period).

• Rpr – profitability.
• BP – balance sheet profit.
• PF – fixed assets.
• OS – working capital.

What is it and what are the inspection criteria? Read more in our material.

How well does capital work - calculating return on assets

When calculating profitability, it is necessary to evaluate the company's assets. If this indicator is low, it will indicate that the company's capital is not working, there is no profit, which is why assets will begin to decrease over time. However, too high a level of return on assets does not indicate good things: in this case, it is better to transfer part of the capital to a stabilization fund to preserve it.

At the same time, it is quite difficult to determine which part of the funds to leave for a “rainy day” and which to put to work - you must first conduct an accurate economic analysis.

At the same time, it is very important to monitor the return produced by a unit of invested capital. To do this, we present the following calculations:

1. First, we determine how much of the product was sold over a certain period of time. To do this, you need to obtain from the accounting department all information on payment or volume of shipments.
2. We calculate the cost.
3. We calculate operating expenses.
4. We calculate the amount of taxes.
5. After this, we add up all tax payments, expenses, production costs and subtract the resulting figures from the volume of goods sold. This will allow us to find out the net profit of the enterprise.
6. We determine the value of all assets, which necessarily includes equity capital and everything required by the company.
7. All that remains is to simply divide the fifth point by the sixth and multiply the obtained data by 100% - here you have the value of return on assets.

What affects return on sales and how to calculate this indicator?

If the company's capital works well, as do its assets, production works efficiently, but the profitability of the enterprise still leaves much to be desired, perhaps the problems are caused by poor sales of services and goods. To understand whether there is a mistake here, it is necessary to accurately calculate the return on sales.

The instructions will be as follows:

1. First we need to determine the period for which we will recognize this indicator. This could be a year, six months, a quarter or even a month.
2. We determine the total revenue from product sales. You need to calculate the sum of all sales revenues for the required period.
3. We take documents from the accounting department about the company’s net profit during this time.
4. We calculate profitability: the amount of net profit divided by sales revenue.

Having received the data, simply compare it with another time period - this will show the dynamics of sales. At the same time, it is not a fact that an increase in profit in monetary terms will show positive sales dynamics - everything will depend on the relative indicator (revenue to profit ratio), which will show whether profitability is growing or decreasing.

If the indicator decreases, this indicates the need to optimize the business. For example, it is necessary to analyze in more detail the sales of a certain group of products, sales time, etc. Perhaps the product range needs to change a little or improve the customer base.

However, it is worth noting that a decrease in this indicator is not always associated with poor performance of marketers or retail outlets. Often external factors also influence the profitability of sales. For example, the economic situation in the country, etc. This is why it is so important that the organization employs a professional economist who will not only be able to carry out all the calculations, but will also be able to predict changes in order to respond to them in a timely manner.

What factors influence these indicators?

We have already told you how to calculate these indicators and how important it is to track the dynamics of their changes. But we should not forget that profitability is influenced by both external and internal factors, which is why it is so important to create a favorable “environment” to improve all indicators.

External factors usually include the cost of materials and equipment - the cost of the manufactured product also depends on this. To internal:

• Performance.
• Production costs.
• Labor costs for company employees.
• Taxes.
• The volume of goods produced and the number of sales.

At the same time, production efficiency also depends on internal optimization. For example, by increasing the price of a product and reducing its cost, you can make more profit, which means profitability increases. It is possible to automate the work of some departments, which will also reduce the cost of paying specialists; in addition, modern technology minimizes defects.

But if the level of profitability turns out to be low, it is impossible to do without changing the operation of the enterprise. This includes steps such as:

• Revision of the range of products based on a study of demand.
• Reducing the cost of goods.
• Acceleration of trade turnover.
• Improving product quality, which will increase competitiveness.
• Expanding sales, searching for new customers.
• Increasing the professionalism of employees to improve productivity.

Simultaneously with the above measures, it is necessary to reduce the influence of all kinds of negative factors, which include downtime, receipt of defective goods, and decreased demand. It is also worth improving the company’s marketing policy and attracting professionals to sales.

In contact with

Profitability- a relative indicator of economic efficiency. Profitability comprehensively reflects not only the degree of efficiency in the use of material, labor and financial resources, but also the use of natural resources. The profitability ratio is calculated as the ratio of profit to the assets, resources or flows that form it. It can be expressed both in profit per unit of invested funds, and in the profit carried by each monetary unit received.

Let's consider the main indicators characterizing the profitability of an organization:

Profitability is the resulting indicator of the performance of any company, in general terms profitability ratios are calculated using the formula:

R = Profit (net, book) / production indicator

Overall profitability is a general indicator of the economic efficiency of an enterprise, industry, economy, equal to the ratio of the gross (balance sheet) profit received over a certain period of time (usually a year) to the average cost of fixed assets and the standard share of working capital for this period.

Total profitability ratio

The main and most common indicator assessing the profitability of an enterprise is the overall profitability ratio. This indicator is defined as the ratio of profit before tax to revenue from sales of goods, works and services produced by the enterprise:

K OR = profit (loss) before tax / revenue x 100%

K OR = page 140 / page 010 f.2 * 100%

K OR = page 2300 / page 2110 * 100%

Return on sales ratio

The coefficient allows you to determine how much profit the company has from each ruble of revenue from the sale of goods, work or services. This indicator is calculated both as a whole and for individual product items.

K RP = profit (loss) from sales / revenue (net) from sales x 100%

K RP = page 050 / page 010 f. №2 * 100%

K RP = page 2200 / page 2110 * 100%

Return on assets ratio

Indicators of profitability of assets or its parts allow us to judge the effectiveness of investments in a particular activity. In general, the formula for calculating the return on assets ratio is:

K RK = net profit (loss) / capital * 100%

K RK = gross profit / capital * 100%

The choice of formula used depends on the goals set and the subject of analysis. Those. balance sheet formula, for example, to determine return on total capital ratio(To KAP) will look like:

K KAP = line 029 or 050 or 140 or 190 f. No. 2 / [(line 300n.g. + line.300k.g.)/2] x 100%

K KAP = line 2100 or 2200 or 2300 or 2400 / [(line 1600 N.G. + line 1600 K.G.)/2] x 100%

Return on net assets ratio: KNA = profit / net assets x 100%.

Return on current assets ratio: TO TA = profit / current assets (or working capital) x 100%.

Return on assets ratio: K A = profit / average annual balance sheet currency x 100%.

Return on equity ratio: K SK = profit / equity x 100%.

Profitability ratio of production assets: K PF = profit / average value of production assets x 100%.

Production profitability ratio

Production profitability allows you to evaluate the efficiency of producing goods, providing services or performing work.

The indicator allows you to determine how much profit the company receives from each ruble of costs incurred.

To РЗ = balance sheet profit (loss) / cost x 100%

To RZ = page 050 / page 020 f. №2 * 100%

K RZ = page 2200 / page 2120 * 100%

The calculation of profitability indicators in accordance with international standards can be found in this article.

To make informed conclusions based on the results of calculating profitability ratios, it is also necessary to take into account the following:

Time aspect - profitability ratios are static, reflect the performance of a particular reporting period and do not take into account the long-term return on long-term investments, therefore, when switching to new technologies, their values ​​may deteriorate. In such cases, it is necessary to evaluate profitability indicators over time./p>

Incomparability of calculations - the numerator and denominator of profitability are expressed in “unequal” monetary units. Profit reflects current results, and the amount of capital (assets) accumulated over several years is book (accounting) and does not coincide with the current estimate. Therefore, to make decisions, it is also necessary to take into account indicators of the company’s market value.

The problem of risk is that high profitability can be achieved at the cost of risky actions, therefore, in parallel, for a full analysis of the company’s performance, the structure of current costs, financial stability ratios, operating and financial leverage are analyzed.

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Each type of entrepreneurial activity automatically carries with it the desire to obtain the maximum level of profit. When working for other purposes, the end result can be disastrous.

The key factor in business is the effective management of the company and correct forecasts for future income. A company's profit directly depends on whether the organization spends its resources correctly or not.

In order to make effective management decisions, it is extremely important to know profitability indicators. For this reason, let’s consider the rules of the calculation formula in more detail.

Basic moments

Before considering the main issue, it is initially recommended to familiarize yourself with general information.
Thanks to this, the risks of unreliable profitability calculations can be significantly minimized.

What it is

The profitability of a company is a key economic indicator that can fully characterize the profitability of business activities.

Having carried out the calculation, you can see how profitable the project or line of activity was chosen.

In the process of manufacturing products or sales, a lot of resources are involved, namely:

• labor;
• economic;
• financial;
• natural.

Rational and correct operation must necessarily bring a constant, stable income.

For many companies, an analysis of the value of profitability can become a full assessment of the effectiveness of labor activity for a specific time period.

In other words, business profitability is the ratio between the costs of the production period and the ultimately received income.

If, after a certain period, a business project begins to generate income, then it can be called profitable and beneficial for the owner.

Why is the indicator shown?

In most cases, the financial profitability of a company is a key indicator of the effectiveness of the developed business project, which allows us to characterize the overall payback.

Reliably calculated indicators for several parameters and items are used by entrepreneurs to:

• formation of a business plan;
• during product pricing or;
• for the purpose of analyzing the labor stage;
• increasing current assets.

The calculation can be made as a percentage or by using a numerical coefficient - the higher the indicator, the higher the profitability of the company’s labor activities will be.

In addition, determining the company’s profitability ratio is extremely important in situations such as:

Determining the profitability indicator is often used in the process of receiving another type of financial assistance or taking part in joint projects, developing a new product, and so on.

In other words, profitability allows you to develop your business in all areas.

Legal basis

In domestic legislation there is no specific legislative act regulating the issue of the need to calculate profitability and the rules for its determination.

In this case, it is necessary to pay attention to, which recommends calculating the profitability of an organization in order to gain financial independence.

It is in this legislative act that other important nuances are reflected.

How to correctly calculate the profitability of an enterprise

Many years of practice have allowed domestic companies to formulate several formulas that can be used to easily calculate the profitability indicator.

Let's look at them in more detail and find out how to calculate the profitability of a trading enterprise.

Formula applied

The universal form for calculating the profitability indicator is as follows:
The numerator indicates the type of income - in most cases, income from sales is used. It is possible to make calculations based on gross profit or balance sheet and operating profit.

It is important to remember that any type of income is reported in relation to financial indicators. The denominator displays the value by which profitability should be calculated.

The indicator should always be displayed in monetary terms. For example, find return on sales (ROTR).

In other words, the denominator displays the value of the turnover volume during the sales process exclusively in value terms - this is income (TR).

Income is displayed as the product of cost (P) and sales volume:


If we count according to the organization's balance sheet

Balance sheet profitability is determined by dividing the operating result by gross sales revenue:
Let's look at the calculation using a real example. In 2019, the company was able to sell products worth 200 thousand rubles.

Upon completion of all the necessary calculations, it was revealed that the net income was about 42 thousand rubles.

Based on the generated reports, profitability for previous reporting periods was:

Based on the indicators obtained during the calculation process, the profitability ratio is 21%. This value is considered quite normal for companies with various business activities.

Calculation example

The information is shown in the table:

You can calculate sales income as the difference between available revenue and total cost:

It is quite obvious that the generated revenue and direct sales income for the second company are significantly higher. In determining absolute values, the effect of the second company is greater.

Is it true that the second organization has better turnover? In order to answer the question posed, it is necessary to calculate profitability:
Based on the obtained indicators, we can say with confidence that in the first company the profitability value is twice as high as in the second organization. Thus, company No. 1 operates more profitably.

If a loss is received

Many people ask the question: can a company operate with unprofitable profitability indicators?

The answer is simple - maybe, and the period of economic activity can vary from several months to a longer period.

Moreover, significant negative impacts may not follow. Claims can only be made by the tax inspector at the time of taxation.

Tax authorities have a negative attitude towards such companies, since the amount of taxation is not significant.

In other words, Federal Tax Service employees believe that the continued operation of such companies is a consequence of violations of Russian legislation.

It must be remembered that a company may well operate at a loss for a long period if there are sources of financing.

They can be:

• availability of large capital, as well as through non-current assets;
• founding fees;
• debt obligations to creditors.

There may be other sources of funding. For example, losses can be covered through various government subsidies.

At the same time, you need to understand that the management of unprofitable companies must quickly develop strategies to increase turnover and non-current assets in order to increase the level of profitability.

Video: how to calculate the financial profitability of an enterprise

In other words, it is necessary to conduct a thorough analysis of the organization's expenses in order to significantly reduce them.

What factors influence the indicator

The main reasons for changes in the profitability indicator can be divided into endogenous and exogenous.

Exogenous include:

At the same time, it is customary to refer to non-productive endogenous situations as:

To analyze and calculate the efficiency of an enterprise, a wide range of economic and financial indicators is used. They differ in the complexity of calculation, availability of data and usefulness for analysis.

Profitability is one of the optimal performance indicators - ease of calculation, availability of data and enormous usefulness for analysis make this indicator a must-have for calculation.

What is enterprise profitability

Profitability (RO – returnon)– a general indicator of the economic efficiency of an enterprise or the use of capital/resources (material, financial, etc.). This indicator is necessary for analyzing economic activities and for comparison with other enterprises.

Profitability, unlike profit, is a relative indicator, so the profitability of several enterprises can be compared with each other.

Profit, revenue and sales volume are absolute indicators or economic effects and it is incorrect to compare these data from several enterprises, because such a comparison will not show the true state of affairs.

Perhaps an enterprise with a smaller sales volume will be more efficient and sustainable, that is, it will bypass another enterprise in terms of relative indicators, which is more important. Profitability is also compared with efficiency(efficiency factor).

In general, profitability shows how many rubles (kopecks) of profit one ruble invested in assets or resources will bring. For profitability of sales, the formula reads as follows: how many kopecks of profit are contained in one ruble of revenue. Measured as a percentage, this indicator reflects the effectiveness of activities.

There are several main types of profitability:

• profitability of products/sales (ROTR/ROS – total revenue/sale),
• return on cost (ROTC – total cost),
• return on assets (ROA – assets)
• return on investment (ROI – invested capital)
• personnel profitability (ROL – labor)

The universal formula for calculating profitability is as follows:

RO=(Type of profit/Indicator whose profitability needs to be calculated)*100%

In the numerator, the type of profit is most often used profit from sales (from sales) and net profit, but it is possible to calculate balance sheet profit and. All types of profit can be found on the income statement (profit and loss).

The denominator is the indicator whose profitability needs to be calculated. The indicator is always in monetary terms. For example, find the return on sales (ROTR), that is, the denominator should include the sales volume indicator in value terms - this is revenue (TR - total revenue). Revenue is found as the product of price (P – price) and sales volume (Q – quantity). TR=P*Q.

Formula for calculating production profitability

Return on cost (ROTC – returnontotalcost)– one of the main types of profitability necessary for efficiency analysis. Cost profitability is also called production profitability, as this indicator reflects the efficiency of the production process.

Production profitability (cost) is calculated using the following formula:

ROTC=(PR/TC)*100%

The numerator contains profit from sales/sales (PR), which is the difference between income (revenue - TR - totalrevenue) and expenses (total cost - TC - totalcost). PR=TR-TC.

In the denominator, the indicator whose profitability needs to be found is the total cost (TC). The total cost consists of all the costs of the enterprise: costs of materials, semi-finished products, wages of workers and administrative and management personnel, electricity and other housing and communal services, workshop and factory costs, costs of advertising, security, etc.

The largest share of the cost is made up of materials, which is why the main industries are called material-intensive.

Return on cost shows how many kopecks of profit from sales will be brought by one ruble invested in the cost of production. Or, measured as a percentage, this indicator reflects how efficient the use of production resources is.

Formula for calculating profitability on balance sheet

Many types of profitability are calculated based on balance sheet data. The balance sheet contains information about the assets, liabilities and equity of an organization.

This form is compiled 2 times a year, that is, the status of any indicator can be viewed at the beginning of the period and at the end of the period. To calculate profitability from the balance sheet, the following indicators are required:

• assets (current and non-current);
• the amount of equity capital;
• investment size;
• and etc.

You cannot simply take any of these indicators and calculate profitability - this is wrong!

In order to correctly calculate profitability, you need to find the arithmetic average of the amount of the indicator at the beginning of the current (end of the previous) and the end of the current period.

For example, find the profitability of non-current assets. The sum of the values ​​of non-current assets at the beginning and end of the period is taken from the balance sheet and divided in half.

In the balance sheet of medium-sized enterprises, the value of non-current assets is reflected in line 190 - Total for section I; for small enterprises, the value of non-current assets is the sum of lines 1150+1170.

The formula for return on non-current assets is as follows:

ROA (in) = (PR/(VnA np + VnA kp)/2)*100%,

where VnA np is the value of non-current assets at the beginning of the current (end of the previous) period, VnA kp is the value of non-current assets at the end of the current period.

The return on non-current assets shows how many kopecks of profit from sales will be brought by one ruble invested in non-current assets.

Example of calculating production profitability

To calculate the profitability of production, the following indicators are required: total cost (TC) and profit from sales (PR). The data is presented in the table.

PR 1 =TR-TC=1500000-500000=1,000,000 rubles

PR 2 =TR-TC=2400000-1200000=1,200,000 rubles

Obviously, the second enterprise has higher revenue and profit from sales. When measured in absolute terms, the effect of the second enterprise is higher. But does this mean that the second enterprise is more effective? To answer this question, production is necessary.

ROTC 1 =(PR/TC)*100%=(1000000/500000)*100%=200%

ROTC 2 =(PR/TC)*100%=(1200000/1200000)*100%=100%

The profitability of production of the first enterprise is 2 times higher than the profitability of production of the second enterprise. We can confidently say that the production of the first enterprise is 2 times more efficient than that of the second.

Profitability, as an indicator of the efficiency of an enterprise, more accurately reflects the real state of affairs in production, sales or investment of the enterprise, allowing you to correctly respond to the current situation, in contrast to the use of absolute indicators, which do not give a complete picture.