Link between the analysis and forecasting of financial results is calculation of indicators of financial risk: effect of the production lever, effect of a financial leverage and level of the interfaced effect of production and financial levers (see appendices 7, 8,
For carrying out the profound analysis of financial results, it is expedient to spread out an extensive factor to two factors: the sum of current and non-current assets, and also turnover of assets (quantity of turns for analyzed. Such way of the factorial analysis of profit is described by a so-called formula of Dupont (see the appendix.
Results of the analysis and forecasting of financial results are recommended to be generalized in the form of tables and schedules which can serve as annexes to the report on a condition of financial and economic activity which is regularly presented to the head of the construction organization for decision-making.
The essence of check of validity of the plan for profit consists in calculation of the sum of current and non-current assets which will be able to provide the planned growth of volume of construction production taking into account the planned change of indicators of efficiency.
The purpose of development of a technique is creation of the universal instrument of management of process of formation and distribution of financial results for heads and financial and planned bodies of the contract construction organizations.