ЗАБЕЗПЕЧЕННЯ ПРИБУТКОВОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА

Objective. The aim of the article is to study the theoretical approaches to the inter- pretation of the economic essence of enterprise profitability, and, on this basis, wording practical recommendations as for the development of earning power surety strategy. Methods. The study uses a set of general scientific methods of epistemology: the methods of theoretical generalization and comparison, analysis and synthesis (to clarify the concept of "enterprise profits"). Results. Based on the study the concept of "the profitability of the enterprise" is clar- ified, profitability of the enterprise, the totality of which fully reflects the effectiveness of operating, investing and financing activities of the enterprise is considered, modified factor model of the profitability of the company's own capital "Du рont" is considered. The model of strategic management of business profitability from the perspective of the economic bal- ance is offered to improve the effectiveness of enterprise activities.