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In the article is given definition of peculiarity of income generation in their businesses operating as an economic category. Own approach to the classification of income and the views of scientists on its use in business management are designated. Also, the basic criteria of determining income. The current state of income in the course of their operating activities is illuminated. The basic problem, in the reflection of income from operating activities, that is, the issue of integrity and appropriate coverage of income in the account. Reflected the standards and the base standards for accounting and control of business income. The main areas of income in the course of their operating activities are considered. [ABSTRACT FROM AUTHOR]

Today before every now faced the problem of evaluation of the in order to strengthen the competitive position and offer effective ways of raising. In modern conditions competitive assessment is the initial step to develop strategic alternatives to enhance and boost enterprise. Objective: is to systematize the methods of performance assessment, research problems in the competitiveness of modern enterprises and identification of effective and methodical approaches to evaluation of the companies. Modern crisis tendencies in the global and national economy adversely affect the competitiveness of enterprises. The competitiveness of enterprises is a set of interrelated elements that aim to support and develop both existing and create new competitive advantages. The competitiveness of the enterprise – the ability to produce and sell their products quickly, cheaply, efficiently, sell it in sufficient quantities, at a high technological level of service. We can say that the problems and differences of copyright positions on the definition of "competitiveness" are not only the scale of consideration of competitiveness, regional, national or global market (company, industry, country), but characteristic of any component of the competitiveness of enterprises, such as labor competitiveness, production capacity. There are the basic stages of assessing and improving competitiveness. To assess the competitiveness of enterprises, producing a broad range of products, you can use the disaggregation model, using detailed indicators characterizing each specific group of products. With stages of assessing and improving the competitiveness of enterprises, perhaps to analyze and identify the main problems and weaknesses of the company. The main indicators for the industry are: product quality, breadth of range, cost per unit, the price of manufactured products, profit margins, profitability, the availability of equity, asset liquidity, creditworthiness and solvency; capacity utilization; human resources; average wages and more. Through SWOT-analysis may identify the strengths and weaknesses of the company and to develop a strategy and tactics in the market, which is needed for comparative evaluation of these parameters and comparing them with those of competitors. Therefore, a comprehensive approach to solving these problems requires state and interoperability on all levels of competitiveness. To solve these problems, there are ways to enhance the competitiveness of enterprises through which rapidly increase the effectiveness of the company and come to a new level. [ABSTRACT FROM AUTHOR]