Il’nara I. ISKHAKOVAKazan (Volga Region) Federal University (KFU), Kazan, Republic of Tatarstan, Russian Federation ishakova23@yandex.ru ORCID id: not available
Subject. This article discusses the issues of managing the sustainability of a business entity using detailed analytical information, including the results of a forward-looking long-term assessment of the organization's economic development, its ability to generate profit, and maintain financial well-being. Objectives. The article aims to examine, compare, and assess different methodological approaches to prospective profit assessment, on the basis of which a comprehensive methodology for developing a financial result forecast ensuring the economic stability of an organization is built. Methods. For the study, we used mathematical and statistical methods, generalization, comparison, and a logical approach. Results. The article identifies the advantages and disadvantages of mathematical and statistical methods for forecasting profits, taking into account the impact of external and internal factors of the business environment. It proposes a methodology for a comprehensive approach to forecasting financial results based on the simultaneous use of various mathematical and statistical methods to improve the accuracy of the forecast, and it also justifies its application. Conclusions and Relevance. The proposed algorithm for integrating several profit forecasting methods can help create a basis for developing and identifying areas for the organization's growth that ensure economic stability. The research results are aimed at improving the accuracy of profit forecasts to justify and make decisions aimed at maintaining the organization's economic stability.
Sungatullina L.B., Fatykhova R.Kh. [The relationship between financial performance and financial stability of an organization]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh, 2020, no. 14, pp. 25–31. (In Russ.) EDN: XJGOFC
Gavrilova E.N. [Profit as the main financial result: economic essence, types and functions]. Aktual’nye voprosy sovremennoi ekonomiki, 2019, no. 5, pp. 886–894. (In Russ.) DOI: 10.34755/IROK.2019.5.5.153 EDN: FZTXBG
Amangeldiev R.A. [Methodological approaches to assessing and forecasting enterprise profitability]. Vestnik magistratury, 2024, no. 8, pp. 141–144. (In Russ.) EDN: TTJAKM
Okuntseva A.V. [Factors affecting the formation of profit]. Forum molodykh uchenykh, 2017, no. 6 , pp. 1313–1316. (In Russ.) EDN: ZELHYN
Sungatullina L.B., Lyzhova A.V. [Developing the methodological provisions for assessing the sustainable development of an organization]. Mezhdunarodnyi bukhgalterskii uchet, 2024, vol. 27, iss. 6 , pp. 626–643. (In Russ.) DOI: 10.24891/ia.27.6.626 EDN: ZJJAWD
Zhogina K.A., Volkova V.V. [Directions of profit increase and methods of its forecasting in modern conditions]. Nauchnyi vestnik gumanitarno-sotsial’nogo instituta, 2022, no. 15, p. 10. (In Russ.) EDN: JZTDKE
Sharafutdinova M.M., Berdnikova E.F. [Profit planning algorithm and search for its growth reserves]. Vestnik ekonomiki, prava i sotsiologii, 2023, no. 1, pp. 47–50. (In Russ.) EDN: IRYAFU
Kulikova L.I., Safina A.R. [Presentation in the reporting of information about the profit or loss and other total revenue]. Kazanskii ekonomicheskii vestnik, 2019, no. 1, pp. 111–117. (In Russ.) EDN: ABEXRA
Musaev R.A. [Margin analysis of the company's profit and profitability]. Mirovaya nauka, 2020, no. 12, pp. 229–231. (In Russ.) EDN: COJUZM
Fomina E.I. [Forecasting of profit on the basis of factorial model]. Sotsial’no-ekonomicheskie yavleniya i protsessy, 2009, no. 4 , pp. 131–137. (In Russ.) EDN: KZTGGD
Ostaev G.Ya., Kozmenkova S.V., Kondrat’ev D.V., Alborov G.R., Zlobina O.O. [Accounting as a tool for analytical procedures in business management]. Mezhdunarodnyi bukhgalterskii uchet, 2025, vol. 28, iss. 6, pp. 15–41. (In Russ.) DOI: 10.24891/pgrlfm EDN: PGRLFM
Ivanova E.V. [Improving forecasting and modeling of sales profits]. Vestnik Altaiskoi akademii ekonomiki i prava, 2024, no. 7-1, pp. 83–88. (In Russ.) DOI: 10.17513/vaael.3565 EDN: MLWXVX
Rubtsov A.V., Mamaeva S.V., Kirgizova E.V. et al. [The method of least squares in predicting the improvement of the processes of the information and control system of the enterprise]. Rossiiskii ekonomicheskii internet-zhurnal, 2021, no. 3. (In Russ.) EDN: HGWPDA
Tret’yakova O.V., Budanova Yu.V. [Comparative analysis of methods of forecasting financial results]. Ekonomika i biznes: teoriya i praktika, 2019, no. 5-1, pp. 205–209. (In Russ.) DOI: 10.24411/2411-0450-2019-10709 EDN: AVLMQB
Tsetsulina Yu.S. [Evaluation of credit ability of borrowers on the basis of modeling financial processes]. Forum molodykh uchenykh, 2019, no. 11, pp. 452–460. (In Russ.) EDN: QSVXQP
Kozmenkova S.V., Shatina E.N., Tel’gaeva O.O. [Financial performance: Specifics of audit verification]. Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh, 2017, no. 16, pp. 13–25. (In Russ.) EDN: ZDNJXB
Brazhnikov A.A. [Ways to evaluate the planning and forecasting of the profit of the organization]. Forum molodykh uchenykh, 2023, no. 9, pp. 14–23. (In Russ.) EDN: PBHUZU
Vlasenko M.A., Prikhod’ko E.A., Berezikova M.A. [Correlation and regression analysis as a tool for forecasting organizational profits]. Idei i idealy, 2024, vol. 16, no. 4-2, pp. 261–280. (In Russ.) DOI: 10.17212/2075-0862-2024-16.4.2-261-280 EDN: JRWTBO
Safonova M.F., Oleinik I.A. [Systematization of financial performance audit procedures: An industry perspective]. Mezhdunarodnyi bukhgalterskii uchet, 2025, vol. 28, iss. 10, pp. 47–68. (In Russ.) DOI: 10.24891/ibfbtw EDN: IBFBTW
Yarovenko L.L. [Combined forecast method for profitability of innovation activity of enterprises]. Vestnik Orenburgskogo gosudarstvennogo universiteta, 2008, no. 11, pp. 67–71. (In Russ.) EDN: KVOUSL
