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Introduction. In today’s competitive environment, profit is the primary power of the production process. It can be argued that effective profit management, based on certain principles and scientific approaches, contributes to increasing competitiveness, reducing the risk of insolvency. For an effective profit management process, it is important to investigate all the factors that influence on its formation and apply only effective management tools. Profit as an economic category was the subject of research by such classics as D. Mill, D. Ricardo, N. Senior, S. Sismond, A. Smith, I. Fischer and others. Consideration of the essence of profit is devoted a large number of scientific works of modern scholars, in particular V. Bilyk, I. Blank, V. Buryakovskii, O. Filimonenko and others. The problems of managing the formation and use of profit of the enterprise were studied by such scholars of Ukraine and abroad as I. Alekseyev, T. Ben, V. Grinev, S. Dovbni, G. Kramarenko, S. Korjagin, L. Ligonenko, A. Mazaraki, N. Ushakov , N. Chumachenko, A. Sheremeta, N. Shmorgun, G. Kyiretsev, V. Metz, A. Poddierogin, G. Savitskaya. At the same time, insufficient attention is paid to the issues of assessing the influence of factors on the process of generating profits at the enterprise. Purpose. The purpose of the article is to generalize the existing factors of influence on the formation of the profit of a modern enterprise. Results. In the article the existing approaches to the definition of the economic essence of profit are systematized. The basic common features characterizing profit as an economic category are determined. The classification of factors of influence on profit is given. The factors influencing the formation of profit are generalized. The influence of the main factors is analyzed. The priority directions of reserves for increasing the efficiency of management are determined for improving the quality of profit management in the future. Factor models of net profit are investigated. Conclusions. The generalization of existing factors of influence on the formation of profit showed that profit depends on a large number of different factors in the context of external and internal. The management of the enterprise should pay attention to the study of internal. The company can directly influence at these factorst, they are the most important levers of influence on the formation of profits of the enterprise. |
