Importance Smooth resolution of global challenges to the domestic economy in many respects depends on the realization of obvious and hidden opportunities providing an increase in manmade material benefits of advanced quality. Positive financial results (profit) of commercial firms are the financial reflection and the indicator of this increase. Objectives The objective of the study is to find a parity of analytical tools applied in financial performance management of a commercial organization and the specific content of management problems. Methods The theoretical and methodological framework of the research rests on the integration of various areas of scientific knowledge relating to the subject. For instance, we apply an analogue interpretation of general constants to financial turnover. Results We demonstrate approaches to extended procedure for profit calculation; reveal analogue links of the profit generation process with general constants; present the algorithms of the factor analysis of sales profit that are adapted for solving various managerial problems on the basis of critical generalization of theoretical and practical materials. Conclusions and Relevance The specifics of problems of the factor analysis of profit require an adequate interpretation of economic substance of these factors, which entails the use of proper and radically different algorithms of their calculation.
Keywords: noospheric financial result, general constants, finance, turnover, profit
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