| Issues | Sections | Authors | Keywords |
Article
| Issue: | 2024 №4 (88) |
| Section: | Economics of enterprise |
| UDK: | 658.14:658.155.2 |
| DOI: | https://doi.org/10.33271/ebdut/88.189 |
| Article language: | Ukrainian |
| Pages: | 189-197 |
| Title: | Improvement of enterprise profit management |
| Authors: | Shtefan N. M., Dnipro University of Technology, Bukreieva D. S., Dnipro University of Technology, Solianyk L. H., Dnipro University of Technology, Ovdiienko K. M., Dnipro University of Technology |
| Annotation: | Methods. The theoretical and methodological basis of scientific research was the work of scientists on the issues of formation and distribution of enterprise profits, its role in modern business conditions. To achieve the goal, the article used general scientific and specific methods: methods of theoretical generalization – for researching the process of formation and distribution of profit in accordance with changes in the environment and the development of scientific and technical progress; statistical method – when determining the share of tax revenues, including income tax, in the revenues of the state budget of Ukraine; logical analysis – when forming ways to improve the company's profit management; generalization and synthesis – to justify the scientific approach in optimizing the proportions of the distribution of profit into capitalized and consumed parts. Results. Each enterprise faces the task of developing an effective organizational and economic model of innovative development, which is based on determining the strategy of innovative development based on the search for innovative ways of maximizing the enterprise's profit and increasing its value. The article highlights issues related to the need to intensify innovative activity in the scientific, technological and industrial spheres with the simultaneous development of the country's innovative infrastructure. In the conditions of a sustainable economy, it is necessary to achieve economic, social and environmental goals at the same time. The main economic goal, the achievement of which depends on the well-being of the enterprise, is the amount of profit obtained, which depends on its effective management. The issue of managing the payment of tax liabilities from income to the budget in terms of corporate income tax and their impact on the revenue part of the state budget of Ukraine was considered. Novelty. A management model for the formation, distribution and use of the company's profit and directions for improving the profit management based on the optimization of the proportions of the distribution of the profit into parts that are capitalized and consumed in order to increase the total income of the owners are proposed. At the same time, it is necessary to take into account the influence of environmental factors when determining the economic efficiency of innovations when determining the capitalized part of the profit. Practical value. The results of the conducted research can be useful for business entities in the conditions of sustainable post-war development of Ukraine. |
| Keywords: | Profit management, Economic efficiency of innovations, Optimal structure of profit distribution |
| File of the article: | EV20244_189-197.pdf |
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