АНАЛІЗ РЕНТАБЕЛЬНОСТІ ПІДПРИЄМСТВА ТА ШЛЯХИ ЇЇ ПІДВИЩЕННЯ В УМОВАХ ЕКОНОМІЧНОЇ НЕСТАБІЛЬНОСТІ

Abstract

The approaches of domestic scientists to the interpretation of the essence of the category's "profitability" is studied, the stages and parameters of their evaluation are substantiated. It is proved that profitability is the main indicator of profitability, which characterizes the efficiency of financial and entrepreneurial activities of the enterprise. According to the results of the study, the factors influencing the profitability of enterprises in the field of services were identified. It is substantiated that external factors have a significant impact on the efficiency of enterprises: economic and tax policy; stability of the financial and credit market; demand for services and the level of competition in the industry. It is proved that the value of profitability is influenced by internal factors: the quality of management, marketing, financial activities; innovative approaches in doing business, employee skills, coherence of the service delivery process. The profitability of operating activities of Ukrainian enterprises specializing in providing services to various segments of the population has been studied. A practical and analytical study of the activities of LLC "SILAND" as a business entity in the field of services. Its indicators of profitability (investment capital, equity, assets and sales of services) are analyzed, the factor analysis of formation of operating profit is carried out. To improve the economic stability of the enterprise in the market of services, increase its financial results, two alternative recommendations have been developed: reduction of operating costs; change in the direction of spending (investment) of money. According to the results of the analysis it is established that the increase in profitability of LLC "SILAND" is possible due to the increase in sales of services through: 1) the implementation of effective marketing policy in the field of sales; 2) diversification of the range by adding to the list of complementary and interchangeable services; 3) regional diversification of activities (expansion of the sales region); 4) the provision of those services that bring more income, and the elimination of non-profit types.