Zhovtiak

Abstract

The article is devoted to determining directions for increasing the profitability of construction enterprises. The most important indicator of the company's development is its profitability. For most national enterprises, the problem of increasing profitability remains extremely urgent and requires an urgent solution, construction enterprises are no exception. These enterprises perform a number of important economic and social functions. The issue of profitability has been the subject of many works by domestic and foreign scholars. They define enterprise profitability as an indicator that characterises the efficiency of an enterprise in terms of its ability to generate profit and ensure efficient use of resources. For the successful development of any enterprise and ensuring the efficiency of its activities, it is necessary to constantly work on finding ways to increase the profitability of the enterprise. The author systematises internal and external factors that influence profitability of enterprise and also studies reserves of increase of profit. It has been determined that in order to increase the profitability of an enterprise, it is necessary to look for reserves to increase profits, among which the main ones may be: increasing the amount of production and distribution of products; reducing the cost of production and distribution of products; improving the quality of products. It is proved that such reserves can be found at the stages of production planning, directly at the production stage and at the stage of product sales. The definition of the concept of profit increase reserve is based on a scientifically grounded methodology for developing measures for its mobilisation. Based on the analysis of the factors influencing the profitability of construction enterprises, it is proved that today the main directions of its increase can be technical, organisational and economic. Among the main ones are "ballast shedding", improvement of personnel policy, optimisation of cost and logistics management, improvement of investment policy, strengthening and optimisation of the marketing component, and revision of the pricing policy of enterprises.