Actuality of theme. The main purpose of business is profit, as profit it is one of the most important indicators of economic performance of enterprises and entrepreneurs. Therefore, finding the essence of profit, its sources of generation and distribution management is essential for economic development at both micro and macro levels.
The purpose and objectives of the study. The purpose of master's work is a comprehensive theoretical foundation and development of teaching methods of effective management of an innovative enterprise profits and recommendations for their use in practice. To achieve the objectives of the study should address the following scientific and practical problems:
The object of study is process of innovative enterprise profit management.
Subject of research is principles and methods for the effective formation, distribution and rational use of innovative enterprise profits.
Research methods. The study used such techniques as a method for systematic and comprehensive analysis, the method of formation of causal relations, economic and mathematical methods.
Analysis of recent studies and publications. Significant contribution to the study questions the essence and nature of the profit made by the representatives of economic and financial science: D. Galbraith, F. Knight, J. Robinson, E. Sikes, P. Samuelson, R. Harrod, E. Chamberlin, J. Schumpeter. And issues related to the formation and use of profits involved in domestic economists: I. Blank, A. Podderegin, M. Bilyk, S. Barantseva, G. Kireytsev.
In the first section: "Theoretical Foundations of profit management enterprises" discussed issues related to the definition of income for the development of economic theory, the theoretical aspects of the disclosed profit management, as well as the nature and taxation profits of the enterprise in Ukraine.
Profit as an economic category is the monetary value of realized net income, the main form of cash savings business entities. It characterizes the yield of the company, return on investment costs and use the property as a result of the implementation of relevant activities.
High profits role in the development of enterprises and promoting the interests of its owners and staff determine the need for continuous and effective management of it. Office of profit is a system of principles and methods of design and implementation of management decisions on all major aspects of its formation, distribution and use in the enterprise.
In the second section: "The development of effective methods and approaches of management of profit at an innovative enterprise," explored issues related to the definition of concepts such as "innovation" and "innovative enterprise", as well as the definition of the importance of innovative directions for positive financial results and business development of the methodological approaches to gain an innovative enterprise.
In world practice there are three main sources of revenue of the enterprise:
In an increasingly competitive innovation active enterprises increasingly determines the success of the business. New ideas and products, new technologies and organizational solutions derive from the enterprise crisis and guarantee them a profit and financial stability. Therefore, modern businesses are trying as far as possible to update the fixed assets, introducing new technologies into production, producing new products, update the list of services, improving their quality and competitiveness. Today, it is important to pay great attention to this innovative development companies in order to survive in the enterprise market in today's highly competitive.
In the third section presents the theoretical and practical recommendations for effective management of innovative enterprise profits. Profit for the management of an innovative enterprise application provides:
Their rationale and practical applications in industrial enterprises of Ukraine will be devoted to further investigation.
Note!
At the moment of writing this abstract master's qualification work is not completed yet. Final completion is scheduled for December 2011. Full text of the work and materials on the topic can be obtained from the author or his supervisor after that date.