Subject Various options of calculating the sales profit of the analyzed commercial organization involve corresponding indicators, which are considered as factors changing the profit. The algorithms for calculating the impact of these factors and their semantic interpretation are predetermined by the specifics of management tasks broken down by responsibility centers. Objectives The study aims to show the logic of the factor analysis of sales profit from the perspective of practically significant interpretation of the obtained results to provide a rationale for specific management decisions. Methods The theoretical and methodological basis of the study includes the principles of additive and multiplicative approaches to determine the financial results, as well as principles to identify the effect of individual factors on the change in the effective index, principles to establish quantitative and qualitative interrelations of the indicators, and their cause-effect factors. Results The article includes the analysis of relevant groups of factors changing the sales profit of a commercial organization. We show the specifics of the economic substance of certain factors depending on the algorithm for their calculation, disclose the reasons for quantitative difference of similar factors, provide a multifaceted assessment of the situation, and identify perspective areas of increasing the business efficiency. Conclusions The specifics of management tasks aimed at increasing the profit of a commercial organization requires appropriate factor analysis techniques; the article discusses examples of their use.
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