METHODS OF DETERMINING THE RATE OF PROFIT AS THE MAIN COMPONENT OF THE PROJECT ANALYSIS OF ENTERPRISE ACTIVITIES

Abstract

прибуток підприємстваIn the conditions of global changes and the conduct of martial law, which caused a number of challenges for the economy of the state and for the enterprise in particular, the enterprise should still strive, if not to obtain the maximum profit, then at least to the amount of profit that would allow it not only to maintain its positions on the market for the sale of goods and the provision of services, but also to ensure the dynamic development of its production in conditions of crisis phenomena and competition. At the core of its activity, the company places profitability, since obtaining it is a guarantee and the main goal of conducting any entrepreneurial activity. Profit is a reference point for the enterprise's economic activity and an indicator of its logical expediency, therefore, the enterprise's profitability is one of the most important indicators that reflect the enterprise's financial condition and determine the purpose of entrepreneurial activity. Therefore, every entrepreneur should have a well-founded strategy for ensuring the profitability of his enterprise. Ultimately, this requires the management to possess theoretical and practical skills in analyzing the profitability of the enterprise and reserves for its increase, knowledge of the sources of profit formation and methods for their better use, the ability to see the long-term perspective and in as a result of these skills, form the enterprise's mission and direct activities to achieve it. The task of our research is to show the main elements of running a business in the spectrum of its possible profits from economic feasibility, where profit is the guarantee of the entire running of the business project and the payback of the invested costs. We have grouped a system of principles and indicators that form the basis of calculating profitability norms with a step-by-step calculation method, which in turn will allow us to realistically assess the profitability of both production and the efficiency of the use of funds of enterprises involved in economic activity.