FORMING FEATURES AND DISTRIBUTION OF PROFIT OF ENTERPRISE

Abstract

In today's market conditions, making a profit is the main purpose of financial and economic activities, and opportunities for its optimization indicate the effectiveness of any enterprise or organization. The pre-tax financial result from the main activity is the main indicator from which the profit of the enterprise is formed after payment of taxes. However, as a rule, the company's costs exceed revenues, which leads to losses. The company's profit is the main factor of its economic and social development. It is a source of self-financing, incentives, the supplier must examine the financial statements of the counterparty, and therefore pays attention to profits, as it is a source of equity of the enterprise and speaks of the ability to pay for the delivered products. Features of the formation and management of profits is a very important aspect for the proper functioning of the enterprise, which must be developed with new approaches and methods of managing it. The article is devoted to the study of the theoretical foundations of the formation of enterprise profits and the definition of basic methods of managing it. The main factors influencing the formation of enterprise profits and their management are identified. When making decisions on the distribution of net profit, the company must find the optimal ratio in the direction of additional financial resources for production and technical development, social development, material incentives for workers (shareholders, shareholders) and for other purposes. Also, the peculiarities of the formation of the company's profit and its distribution for the successful conduct of financial and economic activities of the business entity in order to obtain the economic effect of the main activity. Since the main purpose of the distribution of profits of the enterprise, which remains at its disposal, is to optimize the ratio between the part of net profit consumed and the part that remains in the circulation of funds of the enterprise. And the process of profit formation is a set of forms and methods that allow the company to optimize and increase its findings while maintaining solvency, creditworthiness, asset turnover and financial balance to ensure sufficient financial resources and economic effect.