Economic Bulletin of the National Mining University



Issue:2017 №2 (58)
Section:Economics of enterprise
UDK:658 : 005
Article language:Ukrainian
Title:Methodological imperatives of enterprise profitability
Authors:Lazebnyk L. L., Gatska L. P.
Annotation:Different approaches to determining profitability of an enterprise are described. The comparison of these approaches is made, the differences of definition and calculation of profit considering implicit income and implicit costs are specified, the research for problem areas is carried out. Attention is drawn to the difference in the results of the assessment of the profitability of domestic enterprises in different approaches. The prospects for further application of these approaches and directions of development of the methodology of estimating of the level of profitability of enterprises activity are determined with the purpose of an adequate interpretation of the results of economic activity and improvement of the mechanism of practical use of this category in modern conditions. 
Keywords:Profit, Income, Expenses, Implicit income, Implicit expenses, Accounting profit, Normal profit, Economic profit
File of the article:EV20172_073-080.pdf