{"id":863,"date":"2021-01-15T17:48:56","date_gmt":"2021-01-15T15:48:56","guid":{"rendered":"http:\/\/journals.khnu.km.ua\/vestnik\/?p=863"},"modified":"2021-02-15T15:31:58","modified_gmt":"2021-02-15T13:31:58","slug":"%d1%83%d0%b4%d0%be%d1%81%d0%ba%d0%be%d0%bd%d0%b0%d0%bb%d0%b5%d0%bd%d0%bd%d1%8f-%d1%81%d0%b8%d1%81%d1%82%d0%b5%d0%bc%d0%b8-%d1%83%d0%bf%d1%80%d0%b0%d0%b2%d0%bb%d1%96%d0%bd%d0%bd%d1%8f-%d1%80%d0%b5","status":"publish","type":"post","link":"https:\/\/journals.khnu.km.ua\/vestnik\/?p=863","title":{"rendered":"\u0423\u0434\u043e\u0441\u043a\u043e\u043d\u0430\u043b\u0435\u043d\u043d\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u044f\u043a \u0443\u043c\u043e\u0432\u0430 \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0433\u043e \u0444\u0443\u043d\u043a\u0446\u0456\u043e\u043d\u0443\u0432\u0430\u043d\u043d\u044f \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432"},"content":{"rendered":"

<\/p>\n

\u0423\u0414\u041e\u0421\u041a\u041e\u041d\u0410\u041b\u0415\u041d\u041d\u042f \u0421\u0418\u0421\u0422\u0415\u041c\u0418 \u0423\u041f\u0420\u0410\u0412\u041b\u0406\u041d\u041d\u042f \u0420\u0415\u041d\u0422\u0410\u0411\u0415\u041b\u042c\u041d\u0406\u0421\u0422\u042e \u042f\u041a \u0423\u041c\u041e\u0412\u0410 \u0415\u0424\u0415\u041a\u0422\u0418\u0412\u041d\u041e\u0413\u041e \u0424\u0423\u041d\u041a\u0426\u0406\u041e\u041d\u0423\u0412\u0410\u041d\u041d\u042f \u041f\u0406\u0414\u041f\u0420\u0418\u0404\u041c\u0421\u0422\u0412<\/p>\n

IMPROVING THE PROFITABILITY MANAGEMENT SYSTEM AS A CONDITION FOR EFFECTIVE FUNCTIONING OF ENTERPRISES<\/p>\n

<\/a>\u00a0\u0421\u0442\u043e\u0440\u0456\u043d\u043a\u0438: 47-50. \u041d\u043e\u043c\u0435\u0440: \u21162, 2020 (280)<\/strong><\/p>\n

\u0410\u0432\u0442\u043e\u0440\u0438:<\/strong>
\n\u0413\u0410\u0412\u0410\u0422\u042e\u041a \u041b. \u0421., \u041f\u0406\u041b\u0410\u0422 \u0410. \u041a.
\n\u0427\u0435\u0440\u043d\u0456\u0432\u0435\u0446\u044c\u043a\u0438\u0439 \u043d\u0430\u0446\u0456\u043e\u043d\u0430\u043b\u044c\u043d\u0438\u0439 \u0443\u043d\u0456\u0432\u0435\u0440\u0441\u0438\u0442\u0435\u0442 \u0456\u043c\u0435\u043d\u0456 \u042e\u0440\u0456\u044f \u0424\u0435\u0434\u044c\u043a\u043e\u0432\u0438\u0447\u0430<\/p>\n

GAVATIUK L., PILAT A.
\nYuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine<\/p>\n

DOI:<\/strong> https:\/\/www.doi.org\/10.31891\/2307-5740-2020-280-2-7<\/a>
\n\u041d\u0430\u0434\u0456\u0439\u0448\u043b\u0430 \/ Paper received :<\/strong> 07.04.2020
\n\u041d\u0430\u0434\u0440\u0443\u043a\u043e\u0432\u0430\u043d\u0430 \/ Paper Printed :<\/strong> 05.05.2020<\/p>\n

\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

\u00a0 \u00a0 \u00a0\u0423 \u0440\u043e\u0431\u043e\u0442\u0456 \u0434\u043e\u0441\u043b\u0456\u0434\u0436\u0435\u043d\u043e \u043f\u043e\u043d\u044f\u0442\u0442\u044f \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u044f\u043a \u043e\u0441\u043d\u043e\u0432\u043d\u043e\u0433\u043e \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0430 \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0457 \u0441\u0442\u0456\u0439\u043a\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. \u0420\u043e\u0437\u0433\u043b\u044f\u043d\u0443\u0442\u043e \u0440\u043e\u043b\u044c \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u0432 \u0441\u0443\u0447\u0430\u0441\u043d\u0438\u0445 \u0440\u0438\u043d\u043a\u043e\u0432\u0438\u0445 \u0443\u043c\u043e\u0432\u0430\u0445. \u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u043e \u043e\u0441\u043d\u043e\u0432\u043d\u0456 \u0448\u043b\u044f\u0445\u0438 \u043f\u0456\u0434\u0432\u0438\u0449\u0435\u043d\u043d\u044f \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0456\u0432 \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0456. \u0420\u043e\u0437\u0440\u043e\u0431\u043b\u0435\u043d\u043e \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0441\u0442\u0456 \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u0456\u0441\u0442\u044e \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430. \u0417\u0430\u043f\u0440\u043e\u043f\u043e\u043d\u043e\u0432\u0430\u043d\u043e \u0441\u0442\u0440\u0430\u0442\u0435\u0433\u0456\u044e \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0442\u0430 \u043c\u043e\u043d\u0456\u0442\u043e\u0440\u0438\u043d\u0433\u0443 \u043f\u043e\u043a\u0430\u0437\u043d\u0438\u043a\u0456\u0432 \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043d\u0430 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0456.
\n\u041a\u043b\u044e\u0447\u043e\u0432\u0456 \u0441\u043b\u043e\u0432\u0430 :<\/strong> \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u0456\u0441\u0442\u044c, \u0444\u0456\u043d\u0430\u043d\u0441\u043e\u0432\u0438\u0439 \u0440\u0435\u0437\u0443\u043b\u044c\u0442\u0430\u0442, \u043c\u0435\u0445\u0430\u043d\u0456\u0437\u043c \u0443\u043f\u0440\u0430\u0432\u043b\u0456\u043d\u043d\u044f \u0440\u0435\u043d\u0442\u0430\u0431\u0435\u043b\u044c\u043d\u0456\u0441\u0442\u044e, \u0435\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u0456\u0441\u0442\u044c \u0434\u0456\u044f\u043b\u044c\u043d\u043e\u0441\u0442\u0456 \u043f\u0456\u0434\u043f\u0440\u0438\u0454\u043c\u0441\u0442\u0432\u0430.<\/p>\n

\u00a0<\/em>\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

\u00a0 \u00a0 \u00a0The aim of the research \u2013 to examine the concept of profitability as the main indicator of financial sustainability of an enterprise. Essence of the such concepts as “profitability management” and “profitability of the enterprise” are determined. Consideration of the role of profitability in modern market conditions. Development of a mechanism for improving the efficiency of enterprise profitability management. Offer of the strategies for managing and monitoring profitability indicators in the enterprise. Necessary of the conditions for effective management and improvement of the enterprise profitability management process are identified. Profitability is a relative indicator of yields that characterizes the efficiency of economic and financial activities of an enterprise. The process of forming a mechanism for managing the profitability of an enterprise should begin with the characteristics of its components, conducting a detailed analysis of profitability, determining factors that had an impact on the change in indicators, and developing ways to grow them. The mechanism for managing the profitability of an enterprise is part of the overall enterprise management system, which provides an impact on the factors that affect the overall performance of the entity. Improving the profitability management system of the enterprise will allow managers to use it to ensure stable operation and forecast the development of the enterprise in the future. If the financial and economic mechanism for managing profitability is improved, it will be possible to achieve long-term goals, as well as increase the level of competitiveness of the enterprise in the market.
\nKeywords :<\/strong> profitability, financial result, management mechanism, profitability management, efficiency of enterprise activity.<\/p>\n

References<\/strong><\/p>\n

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