УПРАВЛІННЯ ПРИБУТКОМ ПІДПРИЄМСТВА В СУЧАСНИХ УМОВАХ

Abstract

The work examines profit as an economic category, which allows to solve several significant tasks of a business entity at once: it is the main internal source of the current and long-term development of an enterprise; an instrument of influence on the dividend policy and the market value of the enterprise; an indicator of the financial recovery of an enterprise and its competitiveness and creditworthiness; a significant incentive for the owner in organizing and expanding the business; a resource for the enterprise to fulfill its obligations to the state and a source of meeting the social demands of society. It has been defined, that the nature of profit is determined by the control, reproduction, stimulating, budget-forming and social functions in the financial management system. On the basis of the materials presented in the work, it was investigated that the main objectives of profit management is to ensure: maximization of the profit amount; optimal proportionality between the level of generated profit and the acceptable level of risk; payment of the required level of return on invested capital to the owners of the enterprise; formation of a sufficient amount of financial resources at the expense of profit, according to the objectives of the enterprise development in the forthcoming period; the effectiveness of employee participation programs. The main methods of profit management are summarized: economic, organizational and administrative and socio-psychological, along with requirements for the adequacy of this process are formed. Based on the analysis of the research carried out in the work, it was formulated that profit management is a complex of management decisions founded on the use of internal resources and aimed at obtaining such financial results of business entities that would ensure the optimal amount of generated profit, taking into account the tactical and strategic tasks facing financial management of the enterprise.