Improving the profit management effectiveness of commercial enterprises
DOI:
https://doi.org/10.15587/2312-8372.2015.47371Keywords:
profit, natural operating leverage, pricing operating leverage, leverage, model of operational profit managementAbstract
It is developed a model for management of operating profit of commercial enterprises based on consideration of factors that affect its value, with the use of operating leverage.
A detailed study of existing approaches to understanding the nature of profit of commercial enterprises gives reason to conclude that this area of research today is quite controversial. Also, insufficient methodical approaches to the assessment of profit management, basis and choice of strategy management and planning of profit economic entity in the trade sphere. In this connection special importance is the implementation in practice methods of regulating financial and economic processes that make it possible to increase the efficiency of management profits.
Practical application of developed model provides operational records of the results of the company, allows modeling a set of management solutions at varying changes in factors affecting profit margins with minimal time.
By results of practical testing of the model it is determined an influence of each factor on the totality of the value of the operating profit and confirmed the feasibility of using the proposed methodology to justify decisions on operational management profit of commercial enterprise, including, while possible changes in the external environment of the enterprise. It is proved that the performance of operating leverage can be recommended as the main criteria for strategic profit management of business entities in the trade sector and planning their financial results.References
- Voronina, V. L. (2013). Sutnist ta funktsii prybutku v umovakh suchasnoho ekonomichnoho rostu krainy. Zbirnyk naukovykh prats ChDTU. Seriia: Ekonomichni nauky, Vol. 33, Part III, 202–205.
- Pihul, N. H. (2010). Upravlinnia prybutkom pidpryiemstva. Problemy i perspektyvy rozvytku bankivskoi systemy Ukrainy, № 28, 125–132.
- Blank, Y. A. (2007). Upravlenye prybyliu. K.: Nyka-Tsentr, 768.
- Khuda, V. V. (2005). Torhovelnyi prybutok yak finansovyi instrument aktyvizatsii pidpryiemnytstva. Visnyk Lvivskoi derzhavnoi finansovoi akademii. Seriia: Ekonomichni nauky. L.: Lviv. derzh. fin. akad., 430.
- Khuda, V. V. (2007). Upravlinnia prybutkom torhovelnykh pidpryiemstv. Ekonomika ta upravlinnia pidpryiemstvamy. K., 22.
- Blonska, V. I., Adamovych, P. P. (2010). Vdoskonalennia systemy upravlinnia rozpodilom ta vykorystanniam prybutku pidpryiemstva. Naukovyi visnyk NLTU Ukrainy, Vol. 20.7, 92–104.
- Blonska, V. I., Leha, O. M. (2011). Zasoby pidvyshchennia efektyvnosti vykorystannia trudovoho potentsialu. Naukovyi visnyk NLTU Ukrainy, Vol. 21.18, 400.
- Voronina, V. L. (2013). Osnovni etapy pobudovy modeli monitorynhu stanu systemy upravlinnia prybutkom. Naukovi pratsi Kirovohradskoho natsionalnoho tekhnichnoho universytetu. Seriia: Ekonomichni nauky, Vol. 23, 259–265.
- Vlasova, N. O., Melushova, I. Yu. (2008). Efektyvnist formuvannia finansovykh rezultativ pidpryiemstv rozdribnoi torhivli. Kh.: Kharkivskyi derzh. un-t kharchuv. ta torh., 259.
- Zarov, K. H. (2008). Obobshchennыi analyz vozmozhnostei povyshenyia prybyly kommercheskoho predpryiatyia. Fynansovyi menedzhment, № 1, 3–8.
- Zarov, K. H. (2006). Operatsyonnyi leveredzh kak unyversalnyi ynstrument upravlencheskykh reshenyi. Fynansovyi menedzhment, № 1, 14–19.
- Voronina, V. L. (2012). Udoskonalennia upravlinnia prybutkom torhovelnykh pidpryiemstv. Naukovyi visnyk Poltavskoho universytetu ekonomiky i torhivli. Seriia «Ekonomichni nauky», № 3 (54), 151–157.
- Voronyna, V. L., Markyna, Y. A (2013). Optymyzatsyia upravlenyia prybyliu torhovykh predpryiatyi na osnove razrabotky kompleksnoi systemy upravlenyia prybyliu. Byznes. Obrazovanye. Pravo. Vestnyk Volhohradskoho ynstytuta byznesa, № 3 (24), 35–39.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2016 Вікторія Леонідівна Вороніна
This work is licensed under a Creative Commons Attribution 4.0 International License.
The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.