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The object of research of the article is the profit of enterprise and ways to increase it. The scholars’ opinions on the definition of «enterprise profit» were analyzed and the main approaches to its understanding are formed. According to the specified approaches, profit can be figured as follows: a monetary expression of part of the value of an additional product; net income of the entrepreneur from the invested capital; the difference between total income and total expenses; positive financial result of enterprise. According to the study, the definition of the concept of «profit» is formed and the essence of its meaning together with main functions is disclosed. The article discusses the theoretical aspects of increasing the profitability of enterprise, examines the factors of influence. Among the main factors influencing profits can be identified two groups: factors that do not depend on the activities of the enterprise (external); factors within the competence of enterprises (internal). The enterprise’s strategies related to profit are analyzed. The profitability of enterprise is an indicator that directly determines the final result of the activity of any enterprise. Increasing the profitability is one of the main goals of the management of any enterprise. There are many methods of increasing profitability, each enterprise chooses the most advantageous and convenient for itself, some of the methods are discussed in this article. The methodological and informational basis for the study of profitability of enterprise and ways to increase it are special and methodical literature by foreign and domestic authors, statistics of the Ministry of Statistics of Ukraine, periodic and reference literature; accounting, statistical, and operational reporting.

In the article, the authors researched the priority areas of development of post-war entrepreneurship in Ukraine. In order to assess entrepreneurial activity in the conditions of martial law, profitability indicators of enterprises were studied and their dynamics were determined. A special place in the research process is occupied by the analysis of registered legal entities and individual entrepreneurs. The analyzed indicators of the volume of industrial products sold and indexes of industrial products are quite significant and indicative in the assessment of business activity. State and donor programs, private initiatives of the EU to support entrepreneurs in war conditions are characterized in the work, and anti-crisis directions of entrepreneurship development are determined. [ABSTRACT FROM AUTHOR]

The article grounds urgency of identification of the place of budget management in the general system of trade enterprise management. It analyses points of view of economists with respect to definitions of the “budgeting” and “budget management” terms. It considers main functions of budget management. It identifies the place of budget management in the general system of enterprise management. Pursuant to definition of the budget management as a managerial technology, which should meet a number of requirements, which would be determined by specific features of enterprise practical activity, the article identifies its main principles. It groups principles of budget management in accordance with the functions it performs.

In the article, the authors analyzed the state and assessed the efficiency of industry in Ukraine. Within the framework of the study, an overview of the main macroeconomic indicators of the development of the economy of Ukraine was carried out, the determination of the actual value of which made it possible to form a prognosis of their changes for the future. In the process of research, the dynamics of the main indicators of the development of industrial enterprises of the country were analyzed, which allows us to judge the presence of both positive and negative changes. The analysis of the volume of products sold (goods, services) of industrial enterprises of Ukraine by types of economic activity, the analysis of the profitability of the operational activities of industrial enterprises and the analysis of the net profit (loss) of industrial enterprises of Ukraine provides an opportunity to judge the efficiency and effectiveness of the functioning of the industry. [ABSTRACT FROM AUTHOR]

The article substantiates the relevance of the analysis of the state of enterprise assets. The essence of the concept of "assets" is determined and the process of the analysis of the assets of the enterprise is characterized. In the course of the study, we developed a structural and logical scheme for assessing the state of the company's assets and formed a model for the process of assessing the state of the company's assets. In order to analyze the state of the company's assets, a group of indicators was formed, in particular, indicators characterizing the state and level of provision of fixed assets, indicators characterizing the efficiency of using fixed assets and indicators characterizing the efficiency of using current assets. The object of the study was the enterprise TEKHNOYUG LLC. In order to analyze the state of the company's assets, an analysis of the state and dynamics of assets, an analysis of the structure of assets, an analysis of the sources of formation of assets, an analysis of indicators of the efficiency of using current assets and an analysis of indicators of the efficiency of using fixed assets were carried out. [ABSTRACT FROM AUTHOR]