The purpose of the article is to carry out analytical procedures of activity ofenterprises in the field of sports and to determine the directions of their developmentstrategy. The methodology of the study is to use the following methods: groupingand comparison of indicators in the horizontal and vertical analysis, calculatingthe magnitude of the deviations by years; methods of analysis of coefficients;summarizing the results. The scientific novelty of the work is to improve theanalytical procedures of the activity of enterprises in the field of sports. Conclusions.The carrying out of analytical procedures of activity of sports enterprises, on theexample of Fit-Uno LLC, showed that this type of activity in Ukraine is extremelypromising. The field of sports is constantly developing and gaining popularityamong the society. In order to better develop the sports sector in Ukraine, it isnecessary to provide additional investment in this field and the interaction of theauthorities, business and public organizations.
Keywords: analysis, analytical procedures, sports enterprise, profitability