Aziza Gafurova doctoral student
g_aziza@mail.ru
Tashkent Financial Institute.
ORCID: 0000-0001-8852-5028
Abstract. During the pandemic, the market situation has become unstable and unpredictable. Many famous companies and corporations lost the opportunity to pay dividends to their shareholders, and after they declared bankruptcy, this situation confirmed the fact that it is necessary to analyze and audit profits and expenses. It is not enough to analyze profit only by growth dynamics, this indicator needs to be considered more carefully. In market conditions, the activity of each business entity is aimed at making a profit. The most detailed information about the profit can be provided by the statement of financial results, or the profit and loss statement. For a full study of this report, it is necessary to familiarize yourself with terms such as “profit” and financial result. To maintain the necessary level of profitability, there is an objective regularity of the normal functioning of an enterprise in a market economy. The systematic lack of profit and its unsatisfactory dynamics indicates the inefficiency and riskiness of the business – one of the main internal causes of bankruptcy. In order to manage profit, it is necessary to conduct an objective system analysis of the formation, distribution and use of profit, which will allow identifying reserves for its growth. Such an analysis is of interest to both internal and external entities, since profit growth determines the growth of the potential capabilities of the enterprise, increases the degree of its business activity, increases the income of the founders and owners characterizes the financial condition of the enterprise. This article discusses the concept of profit and expenses, their relationship. An analysis of the dynamics of profit in the period of five years was also made. The ratio of profit and expenses is analyzed on the example of joint-stock companies of the Republic of Uzbekistan. After determining the dynamics of profit and expenses for five years, the ratio of profit and expenses is determined, which shows that the growth of expenses increases equally with the growth of profits, for a more transparent analysis of this indicator, an analysis of profits and expenses of joint-stock companies was carried out.
Keywords: Financial result, expenses of the period, other operating expenses, loss, profit, financial condition, bankruptcy, positive dynamics.