Article// Economic Analysis: Theory and Practice, N 1, January 2009. Profit is the most important indicator of the activities of commercial organizations . On the one hand, it reflects the final financial result, on the other - it is the main source of financial resources of the company, forming its own capital. In a market economy, its value determines the direction of investment .. The entrepreneur invests primarily in profitable types of economic activity, where the greatest increase in value can be achieved, since this is the source of further development of his business. The amount of profit is also of strategic importance for budgets of all levels, coming in the form of a tax to ensure the implementation of various government programs.