| Annotation: | Methods. Based on the research of scientific literature, the authors systematized various approaches to managing profitability and proposed a scheme for managing enterprise profits. The following methods of scientific knowledge were used: analysis and synthesis – using this method, a comprehensive theoretical study of the «profit» category was carried out, the components of its formation and impact on it were identified, approaches to managing profit were generalized; the use of deductive method allowed us to make the transition from studying the financial results of all enterprises of the agricultural sector of Ukraine to a specific one – the Kernel group; the analogy method made it possible to compare the profitability of enterprises in various sectors of economy. Results. In the course of study, it was determined that profit is not only the result of the functioning of the enterprise, it simultaneously acts as a goal, and an incentive, and a factor in the activity of the enterprise. Based on the provisions of regulatory documents, it is shown which part of the gross income relates to the profit of the enterprise from which particular types of activities. Relying on the fact that making a profit depends not only on the income received, but also on the costs incurred, the article presents various types of production costs, as well as features of the formation of costs in some areas of economic activity, in particular, agriculture and construction. Taking into account the need for constant profitability, the necessity of regular monitoring of the unused opportunities for its increase is substantiated. Novelty. Directions of search for reserves of profit growth and stages of development of measures for its mobilization have been developed. Based on statistical data, the analysis of the profitability of Ukrainian enterprises by type of economic activity for the period 2016–2019 was carried out, in general, and on the example of «Kernel» company in particular. Practical value. The value of this scientific work lies in the combination of theoretical knowledge about the economic category and their practical use in the study of the activities of the “Kernel” agricultural holding. |
| Literature: | - 1. Blank, I.O. (2017). Upravlinnia finansamy pidpryiemstv. (2nd ed., rev.). Kyiv: Kyivskyy natsionalnyy torhivelno-ekonomichnyy universytet.
- 2. Blank, I.A. (1998). Upravlinnia prybutkom. Kyiv: Nika-Tsentr.
- 3. Blonska, V.I., & Vuzhynska, O.I. (2008). Vdoskonalennia formuvannia ta vykorystannia prybutku pidpryiemstva. Naukovyy visnyk NLTU Ukrainy, (18.1.), 122-128.
- 4. Bilyk, M.D., Pavlovska, O.V., Prytuliak, N.M., Nevmerzhytska, N.Yu. (2005). Finansovyy analiz. Kyiv: KNEU.
- 5. Barantseva, S.M. (2007). Stratehichne upravlinnia prybutkom torhovelnoho pidpryiemstva. Ex- tended abstract of candidate’s thesis. Donetsk.
- 6. Horbatiuk, M.V. (2016). Osnovni teoretyko- metodolohichni pidkhody do vyvchennia vlady na mistsevomu rivni. Naukovi zapysky Instytutu politychnykh i etnonatsionalnykh doslidzhen im. I.F. Kurasa NAN Ukrainy. Issue (1), 23-54. Retrieved from http://nbuv.gov.ua/UJRN/Nzipiend_2016_1_4
- 7. Honcharova, Yu.V., Bondarenko, S.M., Hon- charova, H.M., Koval, A.A., Kostiuk H.V., P. M. Fedoriak R.M. «et al.». (2014). Vyrobnychyy menedzhment. (2nd ed., rev.). Kyiv: Kafedra.
- 8. Ivaniienko, V.V. (2003). Finansovyy analiz. Kharkivskyy derzhavnyy ekonomichnyy universytet. (2nd ed.). Kharkiv: VD «INZhEK».
- 9. Ivakhnenko, V.M., & Horbatiuk, M.I. (2005). Kyrs ekonomichnoho analizu. (2nd ed., rev.). Kyiv: KNEU.
- 10. Mishyna, N.V., Mikhaliov, V.O., & Kuranin, V.O. (2019). Konstytutsiyne pravo zarubizhnykh krain. Kherson: OLdi-Pluis.
- 11. Oparin, V.M. (Ed.). (2012). Biudzhetna systema Ukrainy. Akademiya finanansovoho upravlinnia. Kyiv: DNNU AFU.
- 12. Podderiohin, A.M. (Ed.). (2000). Finansy pidpryiemstv. (3d ed., ev.). Kyiv: KNEU.
- 13. Nepochatenko, O.O., & Melnychuk, N.Yu. (2013). Finansy pidpryiemstv. Kyiv: Tsentr uchbovoi literatury.
- 14. Derzhavna sluzhba statystyky Ukrainy Retrieved from http://www.ukrstat.gov.ua/.
- 15. Abalkin L.I. (Ed.). (1999). Ekonomicheskaya entsiklopediya. - Moskva: Izdatelstvo «Ekonomika», 1999. - 1055 p
- 16. Hetman, O.O., & Shapoval V.M. (2010). Ekonomika pidpryiemstva. (2nd ed.). Kyiv: Tsentr uchbovoi literatury.
- 17. Otpushchennikova, O.N. (2002). Vybir meto- div upravlinnia prybutkom. Ekonomika. Menedzhment. Pidpryiemnytstvo.Zbirnyk naukovyky prats Skhid- noukrainskoho natsionalnoho universytetu imeni Vo- lodymyra Dalia. Issue 9. (pp. 37-43). Luhansk: SNU im. V. Dalia.
|
Archive