A diagnostic technique to analyze causes of unprofitability and low profitability for enterprises of aircraft industry

Аuthors

Chaika N. K.^1*, Klonitskaya A. Y.^2**, Semenov P. N.^2***, Safonov I. V.³, Pimenov A. N.^4****

1. ,
2. Moscow Aviation Institute (National Research University), 4, Volokolamskoe shosse, Moscow, А-80, GSP-3, 125993, Russia
3. Moscow Machine Building Enterprise named after V.V.Chernyshev, 7, Vishnevaya St., Moscow, 125362, Russia
4. North-West Administrative District in Moscow, 13/2, Svobody str., Moscow, 125362, Russia

*e-mail: n.k.chaika@gmail.com
**e-mail: economy502@mai.ru
***e-mail: k502@mai.ru
****e-mail: pimenovoleg@jmail.com

Abstract

A diagnostic technique is suggested to analyze causes of unprofitability or low profitability for enterprises of aircraft industry. The technique is based on evaluation of tax proceeds into various level budgets according to data from tax accounts. A kind of unprofitable activity is revealed basing on comparison of economic efficiency indices for the enterprise. An enterprise classification by unprofitabilty kinds is carried out by means of calculation for incomes missed out of the various level budgets.