{"id":667,"date":"2021-01-14T21:37:30","date_gmt":"2021-01-14T19:37:30","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=667"},"modified":"2021-01-14T21:38:07","modified_gmt":"2021-01-14T19:38:07","slug":"%d1%83%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d0%bf%d1%80%d0%b8%d0%b1%d1%83%d1%82%d0%ba%d0%be%d0%bc-%d0%bf%d1%96%d0%b4%d0%bf%d1%80%d0%b8%d1%94%d0%bc%d1%81%d1%82%d0%b2-%d0%b2-%d1%83","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=667","title":{"rendered":"\u0423\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u043c \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0432 \u0443\u043c\u043e\u0432\u0430\u0445 \u0441\u044c\u043e\u0433\u043e\u0434\u0435\u043d\u043d\u044f"},"content":{"rendered":"<p><!--more--><\/p>\n<p style=\"text-align: center;\">\u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f \u041f\u0420\u0418\u0411\u0423\u0422\u041a\u041e\u041c \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412 \u0412 \u0423\u041c\u041e\u0412\u0410\u0425 \u0421\u042c\u041e\u0413\u041e\u0414\u0415\u041d\u041d\u042f<\/p>\n<p style=\"text-align: center;\">ENTERPRISE PROFIT MANAGEMENT UNDER THE TODAY<\/p>\n<p><a href=\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/01\/18.pdf\"><img src=\"http:\/\/journals.khnu.km.ua\/vestnik\/wp-content\/uploads\/2021\/01\/pdf.png\"><\/a>   <strong>\u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438 84-88. \u041d\u043e\u043c\u0435\u0440 \u21161, 2020 (261)<\/strong><\/p>\n<p><strong>\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong><br \/>\n\u041f\u0410\u0412\u041b\u042e\u041a \u0406. \u041e.<br \/>\n\u0412\u0456\u043d\u043d\u0438\u0446\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442<br \/>\nPAVLYUK I.<br \/>\nVinnytsia National Agrarian University<\/p>\n<p><strong>DOI:<\/strong> <a href=\"https:\/\/www.doi.org\/10.31891\/2307-5740-2020-278-1-16\">https:\/\/www.doi.org\/10.31891\/2307-5740-2020-278-1-16<\/a><br \/>\n<strong>\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received:<\/strong> 30.01.2020<br \/>\n<strong>\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed:<\/strong> 10.03.2020<\/p>\n<p style=\"text-align: center;\"><strong>\u0410\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u043c\u043e\u0432\u043e\u044e \u043e\u0440\u0438\u0433\u0456\u043d\u0430\u043b\u0443.<\/strong><\/p>\n<p>\u0423 \u0441\u0442\u0430\u0442\u0442\u0456 \u0440\u043e\u0437\u0432\u0438\u0442\u043e\u043a \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0445 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\u0432\u0438\u0441\u0443\u0432\u0430\u044e\u0442\u044c \u043f\u0440\u043e\u0431\u043b\u0435\u043c\u0443 \u0432\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u043e\u044e \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u0432\u043e\u0441\u0442\u0456 \u043d\u0430 \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430\u0445 \u0442\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u0456, \u0437\u043e\u043a\u0440\u0435\u043c\u0430. \u0412 \u0431\u043e\u0440\u043e\u0442\u044c\u0431\u0456 \u0437\u0430 \u043d\u0430\u043b\u0435\u0436\u043d\u0435 \u043c\u0456\u0441\u0446\u0435 \u043d\u0430 \u0440\u0438\u043d\u043a\u0443, \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0435\u043d\u043d\u044f 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\u043e\u0441\u043e\u0431\u043b\u0438\u0432\u0435 \u0434\u0436\u0435\u0440\u0435\u043b\u043e \u0444\u043e\u0440\u043c\u0443\u0432\u0430\u043d\u043d\u044f \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0445 \u0440\u0435\u0441\u0443\u0440\u0441\u0456\u0432 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u0432\u0456\u0441\u0442\u044c \u0441\u043f\u0440\u0438\u044f\u0454 \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u0456. \u042f\u043a \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a \u043e\u0446\u0456\u043d\u043a\u0438 \u0439\u043e\u0433\u043e \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u0442\u0430\u043d\u0443 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u0432\u0456\u0441\u0442\u044c \u0454 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u043e\u043c \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456. \u0412\u043e\u0434\u043d\u043e\u0447\u0430\u0441 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u0432\u0456\u0441\u0442\u044c \u0454 \u0434\u0436\u0435\u0440\u0435\u043b\u043e\u043c \u0440\u043e\u0437\u0432\u0438\u0442\u043a\u0443 \u0434\u0435\u0440\u0436\u0430\u0432\u0438. \u041e\u0442\u0436\u0435, \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u0430 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u043e\u044e \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u0432\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430 \u0442\u043e\u0440\u0433\u0456\u0432\u043b\u0456 \u043d\u0435 \u043b\u0438\u0448\u0435 \u0437\u0430\u0431\u0435\u0437\u043f\u0435\u0447\u0443\u0454 \u0456\u043d\u0442\u0435\u0440\u0435\u0441\u0438 \u0439\u043e\u0433\u043e \u0432\u043b\u0430\u0441\u043d\u0438\u043a\u0456\u0432, \u043f\u0435\u0440\u0441\u043e\u043d\u0430\u043b\u0443 \u0442\u0430 \u0434\u0435\u0440\u0436\u0430\u0432\u0438, \u0430\u043b\u0435 \u0439 \u0432\u0438\u0437\u043d\u0430\u0447\u0430\u0454 \u043f\u043e\u0442\u0440\u0435\u0431\u0443 \u0439\u043e\u0433\u043e \u043d\u0430\u0443\u043a\u043e\u0432\u043e\u0433\u043e \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043d\u044f. \u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u043e \u0437\u0430\u0445\u043e\u0434\u0438 \u0449\u043e\u0434\u043e \u043e\u043f\u0442\u0438\u043c\u0456\u0437\u0430\u0446\u0456\u0457 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u043f\u043e\u043b\u0456\u0442\u0438\u043a\u043e\u044e \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u0432\u043e\u0441\u0442\u0456 \u0442\u0430 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u043e\u0432\u043e\u0441\u0442\u0456 \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0441\u0456\u043b\u044c\u0441\u044c\u043a\u043e\u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u0441\u044c\u043a\u0438\u0445 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432. \u0420\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e \u0444\u0443\u043d\u043a\u0446\u0456\u0457 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443 \u0432 \u0440\u0438\u043d\u043a\u043e\u0432\u0456\u0439 \u0435\u043a\u043e\u043d\u043e\u043c\u0456\u0446\u0456, \u0430 \u0442\u0430\u043a\u043e\u0436 \u0432\u0438\u0434\u0438 \u043f\u0440\u0438\u0431\u0443\u0442\u043a\u0443 \u0442\u0430 \u0457\u0445 \u043a\u043b\u0430\u0441\u0438\u0444\u0456\u043a\u0430\u0446\u0456\u0439\u043d\u0456 \u043e\u0437\u043d\u0430\u043a\u0438.<\/p>\n<p style=\"text-align: center;\"><strong>\u0420\u043e\u0437\u0448\u0438\u0440\u0435\u043d\u0430 \u0430\u043d\u043e\u0442\u0430\u0446\u0456\u044f \u0430\u043d\u0433\u043b\u0456\u0439\u0441\u044c\u043a\u043e\u044e \u043c\u043e\u0432\u043e\u044e.<\/strong><\/p>\n<p>The article, the development of agricultural enterprises of the national economy is impossible without reliable sales channels of manufactured products, which are provided through the services of modern trade enterprises. The latter perform important social and economic functions, because as an integral part of the system of movement of the system synchronize the interests of producers and consumers of goods and services. The challenges of the modern market pose the problem of improving the management of profitability policies of modern enterprises and trade enterprises, in particular. In the fight for a proper place in the market, ensuring the competitive advantages of trade enterprises is possible only on the basis of improving the quality of services, reducing costs, which will increase their profitability and allow for proper development. As a special source of formation of financial resources, profitability contributes to the development of a trading company. As an indicator of its financial condition, profitability is an indicator of efficiency. At the same time, profitability is a source of state development. Thus, the policy of managing the profitability of a trade enterprise not only ensures the interests of its owners, staff and the state, but also determines the need for its scientific research. Measures are proposed to optimize the management of the profitability policy and increase the profitability of agricultural enterprises. The functions of profit in a market economy, as well as types of profit and their classification characteristics are considered.<\/p>\n<p><strong>\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u043e, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0456 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442\u0438, \u043f\u0440\u0438\u0431\u0443\u0442\u043e\u043a, \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u0456\u0441\u0442\u044c, \u043d\u0435\u0441\u0442\u0430\u0431\u0456\u043b\u044c\u043d\u0456 \u0443\u043c\u043e\u0432\u0438 \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f.<\/p>\n<p style=\"text-align: center;\"><strong>References.<\/strong><\/p>\n<p>1. Babiak N.D. (2015), \u201cCVP-analysis, and traditional management approaches\u201d, Biznes Inform, vol. 8, P. 272-276.<br \/>\n2. Vakhovich I.M.(2015) \u201cTo the question of management of financial and economic results of the enterprise\u201d, Economic Forum. no 3, P. 275-279.<br \/>\n3. Havatiuk L.S. (2016), \u201cProfitability of Ukrainian enterprises: today&#8217;s realities\u201d, Molodyj vchenyj, vol. 1, no. 28, P. 40-43.<br \/>\n4. Yepifanova I.Yu. (2016), \u201cProfitability: current approaches to defining the essence\u201d, Ekonomika ta suspil&#8217;stvo, vol.3, P. 189-192.<br \/>\n5. Sahajdak-Nikitiuk R.V. (2015), Upravlinnia hospodars&#8217;koiu diial&#8217;nistiu pidpryiemstva [Economic management of the enterprise], Zebra, Kharkiv, Ukraine.<br \/>\n6. Shmatkovs&#8217;ka T.O. (2016), \u201cConceptual bases of strategic management accounting\u201d, Naukovyj visnyk Odes&#8217;koho natsional&#8217;noho ekonomichnoho universytetu, vol. 4, P. 244-253.<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[7],"tags":[],"_links":{"self":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/667"}],"collection":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=667"}],"version-history":[{"count":2,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/667\/revisions"}],"predecessor-version":[{"id":669,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=\/wp\/v2\/posts\/667\/revisions\/669"}],"wp:attachment":[{"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/journals.khnu.km.ua\/vestnik\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}