Abstract
The paper actualizes the issue of estimating profitability indicators and emphasizes the key aspects of their impact on formation of components of industrial enterprises’ export-oriented management. The main tendencies of cooperation of national enterprises with foreign counterparties under the conditions of integration processes have been underlined. The author’s vision of the approach to the assessment of profitability and the formation of its content in the management process has been given. The role and importance of assessing the efficiency of fixed assets usage and their impact on export-oriented management of national producers has been described. There were substantiated pricing, quantity and turnover aspects of change in the value of fixed assets, which are provided for the creation of export products, defined three types of effects that can be expected in the activity of export-oriented enterprise. The value of cost indicators and outlays in enterprises’ export-oriented management and profitability making has been substantiated. The importance of detailed prediction of main and additional costs when the company enters the foreign market has been underlined. There were analyzed the key condition for mastering the direct market from the aspects of enterprises’ profitability making, usage of separate sales channels, choosing the importer of raw materials and international exhibition activity participation. The structure for shaping the component elements of industrial enterprises’ export-oriented management on the basis of indicators that cause profit and characterize profitability has been constructed. There was underlined the role of economists-analysts and accounting unit as the main performers of data estimation that provides important information for enterprise’s management in order to solve the problems of resources balancing and rearrange the activity fixed in operative and production plans. The author’s vision for actualizing the innovation aspect in the management of export-oriented production has been presented, the work of relevant departments has been characterized; the main tasks of management have ben summarized.
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