Theorethical basis of scientific views on the problems of making and managing enterprise`s income

У статті розглянуто наукові погляди різних вчених, дослідників та економістів на трактування сутнісно-змістовного значення поняття «прибуток» у діяльності підприємства. Охарактеризовано позитивні та негативні сторони процесу формування прибутку промислового підприємства. Досліджено окремі аспекти управління прибутком підприємства за сучасних умов господарювання у ринковій економіці. Виділено та обґрунтовано значення витратного підходу та підходу до самофінансування у напрямі управління формуванням прибутку підприємства.The paper is connected with the research of scientific views of various scholars, researchers and economists on the interpretation of the essence and meaning of the concept of "profit" in the enterprise’s activity. There were described positive and negative sides of the process of generating the profit of an industrial enterprise. It was researched that enterprise’s profit can be defined as: a proper way to balance all the costs with the help of logic management; a sum of financial sources that remains after material, administrative and operational costs; a share of general income that remains after making the plan in manufacturing, commercial, financial and investable activity; an indicator that reflects amount and quality of production, labor and effectiveness; the result that combines qualified labor and financial sources; an indicator that can be presented only in capital model of development; a source of manufacturing, social and strategic development; function of capital summarizing that provides solvency and financial stability; the result of manufacturing activity that reflects the costs of risk, responsibility, potential and intellectual capital; a share of production that presents sold added value, become financial source and ready for distribution; a form of income that presented as the result of investing in capital in order to achieve commercial success; the main objective of entrepreneurship and the main source of financing and development; a driving force for further development of the company and is the source of its financing; an internal source of financial resources; a protective mechanism from bankruptcy. Also there was researched some aspects of management of enterprise’s profit under modern economic conditions in a market economy. There was underlined the significance of the cost approach and the approach to self-financing in the direction of managing the formation of enterprise`s profit