In more detail to investigate processes of formation and distribution of profit, it is necessary to consider essence and structure of the mechanism of formation and distribution of financial results of the contract construction organization.
The control system of formation and distribution of financial results is an important component of a control system of finance of the enterprise and represents set of organizational structure of management of financial results; mechanism of management of financial results; management process; and also the mechanism of development and improvement of this system (see the Scheme 3, the appendix.
The second function of profit - distributive. The profit is used as the tool of distribution of an additional product and its monetary form - net income (regarding the corresponding profit) between the enterprise and the state, the enterprise and its workers, between the sphere of production of goods and the non-productive sphere of the enterprise. This function is realized through formation of funds of funds of the enterprise (funds of accumulation and funds of consumption).