Topical issues of profitability of the enterprise and some ways it’s to increase

Стаття присвячена показникам рентабельності, які найбільш точно відображають прибутковість, фінансовий стан підприємства та ефективність виробництва. Розглянуті найбільш поширені тлумачення рентабельності авторитетних науковців та виявлено шляхи її збільшення з різних точок зору.The article is devoted to profitability indicators, that best reflect the profitability of the enterprise, it’s financial position and efficiency. There are considered the most widespread definition of profitability and rational ways of it’s increase. Profit - the main purpose of the enterprise’s creation. The more efficiently the company operates, the more competitive products it produces. That is why, the study of production reserves and effective ways to reduce costs are the most pressing issues for the owners of the enterprise. Since the profitability most fully reflects the efficiency of production, it is necessary to consider it in the first place for management decisions. To increase the profitability of the enterprise is recommended to reduce transport and administrative costs, increase productivity and supply of other financial income. It can be concluded that to increase the profitability of the enterprise owners need to increase revenues and reduce the cost of the products