ДЕФІНІЦІЯ КАТЕГОРІЇ «ПРИБУТОК»: НАУКОВИЙ АСПЕКТ

Abstract

An analytical review of the scientific results of dissertations in which the economic nature of profit, directions of its origin and interpretation was studied. The approaches of domestic scientists to the interpretation of the category of “profit” in the field of economics and enterprise management, finance, management, accounting is considered. The place and role of profit in the economic activity of the enterprise are determined. It is proved that it is the dominant indicator of the economic and accounting system of the enterprise. It is substantiated that profit as an accounting and economic category is one of the most controversial and rating. This is due to the fact that profit is: 1) an indicator of the success of the enterprise; 2) the main protection mechanism against bankruptcy; 3) the basis of stable development. The directions of interpretation of the essence of profit in the context of modern scientific researches are generalized. In the field of economics and enterprise management, profit is considered as: net return on invested capital; created added value (in the field of production); active income (in circulation); monetary valuation of production, financial activities; economic form of additional product. From the standpoint of finance, profit is: a form of comprehensive income; part of the added value of the joint product; positive result of economic activity. From the point of view of financial management, profit is considered from the standpoint of its accumulation, distribution of material, labor, and financial resources. It is understood as: 1) the main part of monetary savings created for the formation of property; 2) a positive result of economic activity. Profit provides an opportunity to finance the growth of working capital, to update, expand the production process, contributes to the growth of social development of the enterprise. In accounting, profit is interpreted as: the excess of income over expenses incurred; increase in equity; form of expression of financial results; remuneration for entrepreneurial activity in the form of economic effect. The results of the study showed that profit is a positive form of expression of the financial result of the enterprise and is defined as the difference between income and expenses.