Abstract
The article deals with the fact that in a market economy is increasing the value of the private higher education activities for profits maximization purpose, increasing the profitability of the company meets with factor, economic diagnostics analysis for further business development. The purpose of this paper is to analyze profitability of higher education service, to identify the measures of enterprise efficiency assessment on the basis of factor diagnostic analysis. Scientific novelty: The assessment of the role, purpose and content of revenue and profitability diagnostics in Kazakhstani private universities. In writing these work financial statements of the universities were used.