Popis: |
In a complex and dynamic market economy, for stability and maintaining a high level of competitiveness, its participants need constant work on all the main aspects of the formation, distribution and use of profits at the enterprise. Indeed, it is profit that is the main source of financing the activities of a business entity, satisfying the financial interests of the owners of the enterprise, its employees and the state. The aim of the master's thesis is to develop guidelines for managing the profit of small and medium-sized enterprises. The work examines the genesis of the concept of “profit” and the theoretical and methodological aspects of managing the profit of small and medium-sized enterprises. The sources used educational and methodological and research literature, the results of empirical research of the author and corporate reporting data. In the master's thesis, an algorithm for managing the profit of small and medium-sized enterprises was developed, which is based on the choice of a vector for managing profit taking into account the proposed classification, which allows an objective assessment of the financial results of the enterprise to determine scenarios of its development. |