EVOLUTION OF THE PROFITABILITY ON SALES REVENUE OF THE COMPANIES IN THE FIELD OF PUBLIC WATER SUPPLY AND SEWERAGE SERVICES IN THE URBAN AREA OF THE REPUBLIC OF MOLDOVA
Ana TIMUȘ, Alexandru SCUTARU Moldova State University
Abstract
Profitability on sales revenue obtained by companies in the field of water supply and sewerage services is a significant indicator for assessing the economic and financial performance of a company for the internal diagnosis, as well as for the analysis required by the external partners. The purpose of this article is to analyze the evolution of profitability on sales revenue calculated on the basis of profit (loss) from operating activity and profitability on sales revenue calculated on the basis of net profit (loss) in the last 10 years. The most important influencing factors were analyzed, namely: change in the structure and assortment of the products sold, change in unit cost of the products sold and change in sale price. The profitability of sales revenue is largely negative, mainly due to the fact that the costs were not covered by the tariff.
Keywords: profitability, sales revenue, influencing factors, company, water supply services, efficiency, evolution.
