MANAGEMENT PROCESSES OF FORMATION RETURN TO INCREASE EFFICIENCY OF ENTERPRISE

Abstract

The article is devoted to development of theoretical and methodological bases of formation process of return to enhance the effectiveness of the company. At the core of this research is the analysis of the concept of profit, the sources of its formation and ways to increase the profitability of domestic enterprises. The object of the study is a set of processes of the organization, planning, supervision and motivation, influencing the profitability of the company, subject of study is a set of theoretical, methodological and practical approaches to effective management of the process of formation of profitability. Theoretical and methodological basis of research work consists of leading domestic and foreign scientists. In the study conducted was used analytical method by which the analysis carried out measures to improve the profitability of the company and investigated the nature category «income», considered key aspects of the process of return. Based on the method of abstraction was established for certain factors that can affect the profitability of enterprises. In addition, the author had used a systematic approach and a statistical method. Also in the process of studying the issue management process profitability has been used historical approach to analyze the causes of this phenomenon. In this work the economic substance of the term «profits» as one of the major financial category, this reflects the financial results of business enterprises, its effectiveness. The author made systematization and generalization areas of process control profitability, namely, analysis of profit and profitability, which is one of the most important trends in the management process of formation of return to enhance the effectiveness of the company, the timeliness of which, the reliability of the results and efficiency of development activities, aimed at the growth of profit and profitability depends on successful development of the company in the long term. Special attention is given to research domestic shoe enterprises «Lady SHUZ» to manage the process of return calculated the gross, net income and profitability analyzes all kinds, to provide relevant recommendations. Determined that an important role in managing profitability to improve enterprise efficiency plays whether the full range of enterprise is profitable, the company is working at full capacity or there are simple and can a company make product differentiation. Based on research, provided a number of practical recommendations to improve the subject.