Scientific paper ID 1320 : 2016/3

In the conditions of globalization in all fields of the business life and the intensive movement of people and goods of major importance, the issue of transport enterprises’ business efficiency arises. The importance of the indicators characterizing the revenue and expenses’ efficiency is determined both by their independent place within the system of key business indicators for analysis of the overall business of the enterprises, and by their objective relation to profitability identified on the basis of revenue and expense.

Expenses per revenue of BGN 100 have direct effect on revenue-based profitability, which in its turn is a factor affecting the profitability of every enterprise’s total assets.

At transport enterprises’ operations level, operating expenses per net sales of BGN 100 have direct effect on the profitability dynamics based on net sales (profitability of sales). This is about the efficiency of the transport enterprises’ operations which directly affects the changes of “production” assets’ profitability, i.e. vehicles’ profitability. This makes the issue of the efficiency of transport enterprises’ revenue and expenses a topical issue.

This report highlights the methodologies for analysis of the efficiency of transport enterprises’ revenue and expenses, both as independent objects of the business analysis, and in relation to the profitability.

The report studies the methodologies for analysis of the revenue and expenses’ efficiency and their impact on the road transport enterprises’ profitabilit