ПРИБУТОК ТА РЕНТАБЕЛЬНІСТЬ ЯК ПОКАЗНИКИ ЕФЕКТИВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА

Objective. The objective of the article is to study theoretical approaches to the categories of «profit» and “profitability” as the key performance indicators of the company and the ways of their growth. Methods. During the research complex of scientific methods of gnosiology is applied: methods of theoretical and logic synthesis, analysis and synthesis, comparison and prediction. Results. Based on the research the profits and profitability as the indicators of performance of the company, the problem of profit growth and profitability are considered; the role of profit and profitability in modern conditions of managing is determined; ways to improve profitability and profit of products in order to identify factors that influence the enterprise activity effectiveness are given.