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| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2020 №1 (69) |
| Section: | Economics and International Economic Relations |
| UDK: | 336.01: 338.515 |
| DOI: | https://doi.org/10.33271/ev/69.058 |
| Article language: | Ukrainian |
| Pages: | 58-65 |
| Title: | Study of economic essence of «profit» category |
| Authors: | Onysko S. M., Lviv National Agrarian University, Lyzak M. P., Lviv National Agrarian University |
| Annotation: | Methods. The article is based on a study, during which the following methods were used: abstraction – when establishing the essence of the concept of «profit»; general and specific – when revealing its specificity in the conditions of functioning of market economy; logical and historical – in the study of the retrospective development of ideas about the essence and nature of profit. Results. The article considers the economic essence and role of profit in market conditions. It is shown that profit is not only the stimulus of economic activity of the enterprise, but also the main source of its development. The amount of profit of any enterprise is the basis of the economic and financial results of its activities. The nature of profit in political economy is investigated, in particular by mercantilists. who argued that the emergence of profit is connected with trade, and by physiocrats, who consider profit only in the sphere of production. It is proved, that the concept of profit in the economic system exists in connection with the presence of commodity-money relations, the emergence and development of the institution of ownership, especially private. In the article, considerable attention is paid to the classics of political economy, namely, A. Smith, D. Ricardo, K. Marks. Considerable attention is paid to the study of works of modern scientists and on what basis it is found out that in our opinion, the most accurate definition of the profit belongs to S. V. Mochernyi, who notes that the profit is turned into a derived form of surplus value, which in quantitative terms is the difference between the sales price of the goods and the cost of capital for its production. Novelty. It is recommended to consider profit taking into account social relations as a means of satisfaction of interests of participants of market relations, participating in its formation; economic relations as part of value added that is embedded in the production and actually goes to enterprises in the form of proceeds from the sale of products; financial relations - as a kind of financial results of activity of enterprises, which is determined by a positive balance between the income earned and the costs incurred by the enterprise. Practical value. The authors justify the distinction between the categories of «profit» and «financial result». It is determined that the profit is part of the financial result of the enterprise. The profit is the main source of financing enterprise development, improvement of its material base, provision of all forms of investment. |
| Keywords: | Profitability, Financial result, Positive result, Loss, Equity, Types of income, Development of enterprise activity, Econom- ic development, Financial independence |
| File of the article: | EV20201_058-065.pdf |
| Literature: |
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Editor-in-Chief
Makurin A. A., Doctor of Economic Sciences, Professor, Department of International Relations and Audit, Dnipro University of Technology
Deputy Editors-in-Chief:
Buleev I. P., Doctor of Economic Sciences, Professor, Chief Researcher, Department of Enterprise Economics, Institute of Industrial Economics of the National Academy of Sciences of Ukraine, Ukraine
Vahonova O. H., Doctor of Economic Sciences, Professor, Head of the Department of Applied Economics, Entrepreneurship and Public Administration, Dnipro University of Technology
Chair of the Editorial Board
Bezuhla L. S., Doctor of Economic Sciences, Professor, Head of the Department of Tourism and Enterprise Economics, Dnipro University of Technology
Members of the Editorial Board:
- Andrii Andriiovych Makurin, Doctor of Economic Sciences, Professor, Professor at the Department of International Relations and Audit, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0001-8093-736X - Oleksandra Hryhorivna Vahonova, Doctor of Economic Sciences, Professor, Head of the Department of Applied Economics, Entrepreneurship and Public Administration, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0001-6553-7771 - Liudmyla Serhiivna Bezuhla, Doctor of Economic Sciences, Professor, Head of the Department of Tourism and Enterprise Economics, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-6520-4325 - Maryna Illivna Ivanova, Doctor of Economic Sciences, Professor, Professor at the Department of Management, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-1130-0186 - Oksana Vitaliivna Bashtannyk, Doctor of Sciences in Public Administration, Professor, Professor at the Department of History, Political Theory and Law, Dnipro University of Technology, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-4067-3261 - Olena Olehivna Akhmedova, Doctor of Sciences in Public Administration, Associate Professor, Professor at the Department of Tourism and Hotel and Restaurant Business, Kyiv National University of Technologies and Design, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-1573-7710 - Mykola Petrovych Horodyskyi, Candidate of Economic Sciences, Associate Professor, Zhytomyr Polytechnic State University, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-2093-5263 - Eleonora Yuriivna Tereshchenko, Candidate of Economic Sciences, Associate Professor, Associate Professor at the Department of Enterprise Economics and Finance, Kyiv National University of Trade and Economics, Ministry of Education and Science of Ukraine, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-2272-5224 - Valentyna Andriivna Pavlova, Doctor of Economic Sciences, Professor, Professor at the Department of Entrepreneurship, Alfred Nobel University, Dnipro, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-6762-8041 - Ivan Petrovych Buleev, Doctor of Economic Sciences, Professor, Chief Researcher, Department of Enterprise Economics, Institute of Industrial Economics of the National Academy of Sciences of Ukraine, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-7912-3649 - Olha Volodymyrivna Zakharova, Candidate of Economic Sciences, Associate Professor at the Department of International Economic Relations, Vasyl Stefanyk Carpathian National University, Ukraine, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-8718-0205 - Joanna Rosak-Szyrocka, PhD, Assistant Professor at Częstochowa University of Technology, Poland
https://wis.pcz.pl/wykladowcy---sprawozdawczosc/dr-joanna-rosak-szyrocka
https://orcid.org/0000-0002-5548-6787 - Jolanta Miko Nalivaike, Doctor of Social Sciences, specializing in Management, Vice-Dean of the Faculty of Business Management, Associate Professor at the Department of Management, Vilnius Gediminas Technical University (VILNIUS TECH), Lithuania, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0003-1009-4111 - Marat Kuralbekovich Kamysbayev, Doctor of Economic Sciences, Professor, Department of Management and Mathematical Economics, Kazakh National Research Technical University, Almaty, 050000, Kazakhstan, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-6952-6030 - Jan Skonieczny, PhD in Economics, Assistant Professor at the Department of Organization and Management, Wrocław University of Science and Technology, Poland, This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0002-1027-991X
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