FEATURES OF FORMING AND USE OF INCOME OF ENTERPRISE

Abstract

In the article the brought essence over of income of enterprises which are an important financial category, which represents the good financial result of economic activity of enterprise, characterizes efficiency of production, volume and quality of mine-out products, state of the labour productivity. The income of enterprise, which is a basic financial performance of managing subject indicator and represents efficiency of work of enterprise by realization and acceptance of administrative decisions, is considered. The term of income is analysed from the point of view by scientists by scientists which interpret this concept, and also from legislatively normative base of concept of income, profits and charges of activity of enterprises, as basic components of determination of income. Factors, which influence on an income enterprises, which are divided into external factors, which do not depend on activity and internal factors, which depend on activity of enterprise, and characterize the increase of the productivity of equipment and his quality, use of progressive types of materials and perfection of technology of their treatment, acceleration of circulating of circulating money, in-plant training and the labour of personnel, decline of labour intensiveness and resource-demanding of products, improvement of organization of labour productivity and more effective use of financial resources, are educed. The main goal of profit management is the most effective ways of its formation, distribution and extraction with the aim of ensuring the sustainable growth of the enterprise and maximizing its peak value. The main tasks of the formation of the company's profit and the main tasks of managing the distribution and use of the company's profit are defined, for which there is the provision of optimal distribution and use of the company's net profit.Measures are recommended on the basis of the conducted research for the effective management of enterprise and increase of his size which beautifully will influence on activity of enterprise an income. Drawn conclusion, that an income is the main financial result of any enterprise, aim of his activity, than more income an enterprise gets on the inlaid capital, the it works more effective