АНАЛІЗ ДЖЕРЕЛ ФОРМУВАННЯ ПРИБУТКУ ПІДПРИЄМСТВА

Abstract

Profit is a general economic category of developed commodity production. It is part of the value of the goods. In the economic literature there are different concepts of profit, there is no consensus on its source. Profit is the main purpose and motive of entrepreneurial activity, a material source of economic and social development, investment and innovation. On the basis of profit, one of the most important indicators is calculated – the profitability indicator, which is defined as the ratio of profit to the costs associated with its receipt. A study of profits was carried out on the example of Lubnymyaso LLC. Proved that profit is the aim, effect, stimulus and factor of economic security of the enterprise. The possibility of obtaining more profit encourages managers to look for better ways to use resources. It was determined that the level and amount of profit formed under the influence of many factors that affect it negatively and positively. Analysis of profitability indicators is very important in determining the assessment of the financial condition of the enterprise. The purpose of the analysis is to establish and assess the financial condition of the enterprise, to carry out work aimed at its improvement on an ongoing basis. Analysis of the financial condition shows specific areas of such work. Analysis makes it possible to identify the most important aspects and the weakest positions in the financial condition of the enterprise. Analysis identifies ways to increase profits and profitability. This growth can be achieved by increasing the volume of products produced and sold, attracting investment for enterprise development and using innovations in the production process. Thus, we can conclude that the analysis of the profitability of the enterprise can be carried out in three stages: to analyze the profit of the enterprise as an absolute indicator of profitability; to analyze the degree of efficiency of the business entity, to investigate profitability indicators; on the basis of research to identify possible reserves and ways to increase the profitability of the enterprise.