Abstract
Introduction
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:
· explore
the
economic nature of profit, its role and value in the enterprise;
· analyze
profit
enterprise management tools; clarify the role of innovation for the
company,
determine the nature and characteristics of innovative enterprises;
· explore
and
develop ways to profit management innovation enterprise;
· develop
recommendations for the use of the investigated methods and approaches
to
profit on an innovative enterprise.
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.
The
main content of the
master's work
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:
- the
monopolistic position of the enterprise;
- the
efficient production and business activities;
- the
innovative activities
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:
· The
using of
economic-mathematical model of an innovative enterprise profit planning.
· The
optimization of cost management and pricing.
· The
development of a rational investment policy.
Their
rationale and
practical applications in industrial enterprises of Ukraine will be
devoted to
further investigation.
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