FORMATION OF THE PROFIT MANAGEMENT SYSTEM OF THE ENTERPRISE

Abstract

The article is devoted to the study of the issue of the formation of the company's profit management system. The purpose of the study is to study the problem of forming a profit management system at the enterprise. The relevance of the study is related to the need to form an effective profit management system in order to ensure profit growth, which will contribute to optimizing the structure of liabilities at the enterprise, strengthening financial stability, and increasing the volume of own sources of financing for the development of the enterprise. During the research, such research methods as generalization, description, analysis, grouping were used. The article examines the dynamics of financial results of Ukrainian enterprises for 2017-2021. and the structure of enterprises based on profitability for the same period. The model of the company's profit management system is given, which includes such elements as interaction with the external environment and the internal environment of the enterprise, which includes the subject and object of profit management, as well as functions, methods and principles of management. The article lists the factors of the external environment that influence the efficiency of the enterprise and its profitability. The functions of the profit management system in relation to the functions of profit are defined. In particular, the functions of profit management include: assessment of the efficiency of the enterprise, profit, factors affecting it; development of measures to increase profit and improve the efficiency of the enterprise; ensuring the efficiency of profit distribution and consumption. The article also examines the methods and principles of profit management as elements of the profit management system. The principles of the company's profit management system are: integration, continuity, systematicity, complexity, dynamic management, variability. The practical significance of the obtained results is that the formation and implementation of an effective system of profit management at the enterprise will ensure an increase in the indicators of the efficiency of the enterprise's activity and development, strengthening of its financial stability and prospective solvency, growth of competitiveness.