Прибутковість підприємств машинобудівної промисловості України як показник ефективності їх функціонування

Abstract

Abstract. Introduction. In modern economic researches, scientists emphasize that one of the priority factors that determine the quality of economic growth of any country is the advanced development of innovation sectors of economic activity and industries, and, above all, machine building. In Ukraine, machine building is traditionally called the driver of Ukrainian economy development. The structure of machine-building includes the production of machinery, the production of electrical, electronic and optical equipment, and the production of vehicles. Now, enterprises of the machine-building industry need to constantly monitor the state of profitability. After all, profit not only reflects the end result of the business, but also determining the efficiency of enterprises functioning. Purpose. The profitability trend analysis of machine-building enterprises in Ukraine is considered as the main objective of the current research. Results. The net profit received by machine-building enterprises increased almost 4 times. In 2019 the profit rate was 19852119.3 thousand UAH, which is 15647263.4 thousand UAH more than in 2010. Moreover, the share of enterprises that made a profit increased by 17% and amounted to 75.3%. The structure of financial results of machine-building enterprises show, that the largest share of profits came from the production of vehicles and equipment – 31% and 27%, respectively. Almost 20% of the industry’s profit comes from the production of vehicles, trailers and semi-trailers. Enterprises that produce electrical equipment produce 15% of the total profit of the machine-building complex. The smallest part is made up of business engaged in the production of computers, electronic and optical products – only 9%. Conclusions. In order to increase the efficiency of machine-building enterprises of Ukraine, it is advisable to implement the following measures: to form an effective functional structure of the organization of enterprises; to use economically effective levers of influence on functioning and management of a machine-building complex in the conditions of unstable social processes; to improve the territorial organization of the machine-building complex; to subsidize interest rates on loans obtained for the purpose of technical re-equipment of enterprises. Keywords: profit; profitability; machine-building industry; efficiency of activity.