Carrying out business activities, the subject needs constant analysis of the results of the application of forces and means and, accordingly, conclusions about the future development of personal business. 
In the case when there is a need to analyze the production activities of the enterprise, one of the main factors of such an analysis will be production profitability.
Profitability concept
Profitability is an indicator of economic efficiency that characterizes the profitability of an enterprise. The presented characteristic makes it possible to understand the degree of effectiveness of the enterprise using its own resources. In the case of non-profit organizations, the overall profitability will be equal to the effectiveness of their activities.
When referring to commercial structures, then the main are accurate quantitative indicators. Profitability is compared with the efficiency - the ratio of total costs to final profit. In a different way, overall profitability is the ratio of revenues to expenses. If, based on the results of the reporting period, the business is profitable, then it should be understood as profitable.
Profitability classification
General profitability level (R.) appears in different forms, because the efficiency factors are completely different, it depends on commercial activities. 
When calculating different profitability indicators, it is necessary to take into account that the applied coefficients and calculation formulas will differ. Thus, the coefficient of general profitability is classified by a combination of the following categories: total R. of assets, R. of goods, products and R. of production.
Total R. Assets
The coefficient of total return on assets can show which loans the company used to achieve a profit of one ruble. This characteristic has a calculation in the form of the ratio of profit that was received before all existing taxes were paid to the average cost of existing assets of the organization for a certain period. Thus, this is the ability of the assets of the enterprise to create income. When talking about the R. formation of the organization’s assets, then it is calculated by the ratio of the final profit of the enterprise (before all taxes are paid) to the average total value of the assets used for the same period.
R. goods or products
The R. of goods, products appears in the form of the ratio of profit earned from the sale of goods and services to the funds spent on organizing the production process of the enterprise. It helps to understand the extent to which the manufacture of a particular product is beneficial.
R. production
The profitability indicator of the production process describes how appropriate the implementation of a particular business is. The indicator of overall profitability appears in the form of a ratio between production costs and final net income.
An enterprise can be considered profitable with a positive balance of income and money spent.
Other types of R. and calculation formulas
In order to have a more complete understanding of R., it is necessary to present visual formulas and carry out the corresponding calculations:
• ROA is equal to profit divided by asset value and multiplied by one hundred percent. ROA - return on assets. In this case, take into account not only the company's own assets, but also those that were attracted from outside (loans, loans, etc.).
• ROFA is the total return on assets. It allows you to evaluate how efficiently the functioning of such funds, rather than assets, is therefore used in the calculation of their value.
• ROE is equal to profit divided by capital and multiplied by one hundred percent, ROE - return on equity. This characteristic represents the effectiveness of the company's own funds. 
Here, the ROE indicator is calculated as the ratio of net production income to the amount of the authorized capital (in other cases, additional capital is also used). The difference in the profitability of assets and liabilities determines the size of borrowed funds used in the implementation of commerce. It should be said that this coefficient is included in the group of key indicators when analyzing the economic activities of the organization in the states.
• ROI, or return on investment. It allows you to evaluate the profit received from the initial investment. Thus, this is the ratio of profit to the amount of initially used funds. This ratio should not be considered the main indicator of the successful functioning of the enterprise, because it does not reflect the situation that occurs with certain operating flows. But the effectiveness of the latter is shown very clearly.
Calculations of the efficiency of economic activities of companies are carried out taking into account constant and single investments. They classify product profitability and production profitability separately.
• The ROM coefficient, or product profitability, shows the extent to which financial costs are effective. In this case, we are referring to the ratio of the profit received from the sale of the product and its cost. This characteristic is used in the calculations for all the products provided, and for its individual types. The calculation formula is as follows:
ROM = (P / C) * 100%,
where ROM is the profitability of the products that are sold (calculated as a percentage), P is the profit from sales, Cn is the cost of the manufactured goods sold.
• Profitability of production provides an opportunity to assess the effectiveness of the use of property of the enterprise (fixed and working capital). It is found by the formula:
Pn = (Pb / (F. Os.ph. + F. rev.means)) * 100%,
where RP - production profitability (in percent), PB - retained earnings (thousand rubles), F. Os.Fond - the value of fixed assets (average annual, thousand rubles), F. turnover. funds - the size of current assets (in thousands of rubles).
Additional ROI
To most fully determine the overall profitability of the enterprise, additionally use the following types of indicators:
• Return on sales or ROS, which has the following calculation: the ratio of profit received from the sale of products (or Operating profit) to the organization’s income. This indicator acts as the ratio of net profit (after deducting all taxes) to sales. It characterizes the level of profit (in%) contained in each ruble earned by the enterprise. Given this characteristic, prices are formed for the goods and services rendered, and it can be used to judge significant organizational costs.
• ROL, or staff profitability acts as the ratio of net profit to the nominal number of employees for a certain period. In other words, the organization must adhere to some threshold of staffing in order to get maximum profit. 
• Cost-effectiveness of contracting services is the difference between the cost of work provided by the contractor and the cost of the customer performing the services. It is calculated by the formula:
R. sub services = (Z. unpred. - Z. pred.) / Z. pred.
In this case, it is necessary to take into account the losses incurred by the contractor (fines for involuntary non-observance of deadlines, etc.).
Conclusion
The author of the article hopes that it will help the reader understand what constitutes the overall profitability of the enterprise. Because in the implementation of commerce, it is always necessary to analyze the results of activities and evaluate the effectiveness of their own forces and means.
