METHODOLOGY OF ENTERPRISE PROFIT MANAGEMENT IN THE CONTEXT OF BUDGETARY AND TAX POLICY OF UKRAINE

Abstract

In the current conditions of transformation of the Ukrainian economy, special attention is paid to effective profit management of enterprises as a key element of their sustainable development and competitiveness. The article considers methodological approaches to profit management of enterprises in the context of modern budget and tax policy of Ukraine. The impact of tax burden and state regulation on the effectiveness of financial management of enterprises is studied. The key factors that shape the profitability of business entities are identified, and methods for their optimization in the conditions of economic transformation are substantiated. Recommendations are developed for improving profit management mechanisms, taking into account the influence of tax policy and the peculiarities of the functioning of the national economy. The article examines the methodology of enterprise profit management in the context of the fiscal and tax policy of Ukraine, which is an important instrument for regulating economic processes. The purpose of the study is to identify the relationship between tax regulation and enterprise profitability, as well as to develop recommendations for optimizing profit management, taking into account the influence of state policy. The article reveals the essence of profit management as a complex process that includes planning, analysis, control and use of financial results of enterprises. The main methodological approaches to profit management are highlighted, which take into account modern trends in the economy and the specifics of the functioning of enterprises in various industries. Particular attention is paid to the analysis of the role of tax regulation in the formation of financial results. In particular, the impact of the tax burden, changes in tax legislation and tax incentive policies on enterprise profitability is investigated. The study identified the main challenges that arise for enterprises in connection with changes in fiscal policy, including: instability of tax legislation, growth of tax burden, low level of tax incentives for innovative development and energy efficiency. It is substantiated that to increase the efficiency of profit management, it is necessary to apply strategic planning tools that allow taking into account the influence of external factors, in particular fiscal policy, on the financial performance of enterprises.