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The subject of the research is the theoretical and methodological bases of increasing the profitability of domestic enterprises in the context of the COVID–19 pandemic. The purpose of the study is to identify the most relevant ways to increase the profitability of domestic enterprises in a pandemic COVID–19. Research methods. In writing the article used general and special methods of research of economic phenomena and processes to increase the profitability of enterprises, methods of systematic analysis and generalization of scientific research. Results of work. It was found that profit is the main financial result of the efficiency of modern enterprises. The problems of increasing profitability faced by domestic enterprises under quarantine restrictions are analyzed, namely: falling consumer demand, closing or suspending the enterprise, staff reduction, falling sales revenue, declining profitability, bankruptcy and other problems. Business support measures during the pandemic in the leading foreign countries, namely: USA, Great Britain, Italy, Germany are analyzed. The influence of quarantine measures on the profitability of domestic enterprises of certain sectors of the economy of Ukraine, including: finding new ways of working during a pandemic; introduction of new technologies of non–cash payments with the use of information networks; transition to the use of virtual currency Bitcoin and other digital currencies and other measures. The tendency of decrease in profitability of domestic enterprises in the conditions of pandemic COVID–19 is revealed. Ways to increase the profitability of domestic enterprises in the context of the COVID–19 pandemic are summarized. Field of application of results. Enterprise economics, management, enterprise management, strategic management. Conclusions. It is proved that the increase of profitability of domestic enterprises in the conditions of the COVID–19 pandemic is possible under the condition of: development and implementation of a number of measures that are unique for each enterprise; use of unused reserves to increase profits; taking into account the experience of foreign enterprises under quarantine restrictions. |