FEATURES OF DETERMINING THE PROFITABILITY OF CONSTRUCTION COMPANIES
Abstract
Purpose of the article: In modern business conditions, the main attention of the head of the enterprise should be focused on the amount of profit and profitability of the enterprise. To analyze the effectiveness of enterprise management, to determine its well-being in the future use various indicators of profitability as an important tool of investment policy. Investigate the theoretical and methodological foundations of profitability management. Define the concept of "profitability", reflect the characteristics of the construction industry, determine the profitability of operating and all activities of large and medium-sized enterprises in Ukraine in relation to construction. In addition, to analyze the activities of a particular construction company, identify its opportunities and threats, provide calculations of profitability ratios, which will assess the state of the construction company "InBudCenter". Actuality of the article. In modern conditions, the assessment of the profitability of the construction company allows to determine the most rational ways to use resources and form the structure of the enterprise, and also allows the manager to ensure effective management decisions and respond quickly to environmental factors that affect the profitability of the construction company. Comprehensive use of all available resources, economic potential will increase efficiency and profitability. Therefore, research, finding new ways to increase the profitability of the construction company is extremely important. Methods: The following methods were used to solve the tasks: analysis, synthesis, systematization, comparison, rating. Results: The profitability of a construction company is analyzed, which is an integral part of the analysis of financial and economic activities of enterprises and one of the most effective tools for accounting and control of the level of use of material, labor and monetary resources in the market. Profitability analysis is a key indicator of its effectiveness, which provides a deep economic justification of decisions through which management functions are implemented.
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