Muradyan E. A.

Relevance of the topic. The biggest factor limiting the achievement of the volume of activity of retail enterprises of the Russian consumer cooperation system is high competition from other retail enterprises, namely, an increase in the number of network trading enterprises. Goal. Identification of the impact of changes in the volume indicators of trading enterprises on the income, costs and financial results of the enterprise, and justification of management decision-making tools to develop ways to improve financial results. Methodology. Methods of statistical and factor analysis, absolute and relative comparison, grouping method, coefficient analysis method. Results and conclusions. Based on the conducted factor analysis at the microlevel of the studied business entity, the behavioral trend of the final financial result was revealed. Based on the logic of the formation of the identified results, proposals are formulated to achieve an increase in business efficiency. The scope of application. The sphere of financial analysis and the economic situation at the micro level.