ANALYSIS AND FEATURES OF PLANNING PROFITABILITY OF INDUSTRIAL ENTERPRISES ON THE BASIS OF THE EBITDA INDEX IN CRISIS CONDITIONS

The development of the country at the macroeconomic level depends on the situation and favorable conditions at the micro level. Profitable enterprises provide jobs to the population, pay taxes to the state budget, and create an attractive investment climate for both domestic and foreign investors. It is possible to evaluate the performance of enterprises by means of relative indicators and profitability indicators should be analyzed to assess the overall status. The article deals with the approaches of scientists to the definition of the concept of «profitability». The level of profitability (loss) of operating activity and all activity of large and medium-sized enterprises of Ukraine in 2015–2018 in different sectors of the economy is analyzed. The Ebidta index was investigated and its value was calculated at three domestic enterprises: PJSC «OBOLON», PJSC «CARLSBERG Ukraine», PJSC «Berdyansk Harvesters». These studies have made it clear that financial planning in domestic enterprises is effective, notwithstanding economic instability, but has directions for improvement and development. It is determined that users of financial statements should pay attention to such factors as the amount of depreciation, income tax, interest payable. Because of these factors, it is not possible to fairly compare the activities of several enterprises, because they overstate the costs of enterprises. Due to the peculiarities of the activity of enterprises, it is necessary to analyze their activity on the basis of using other methods, other indicators, such as Ebidta. The application of the profitability indicator in the financial planning of the enterprise is investigated. The factors of internal and external influence on the profitability of enterprises are distinguished. Ways of reducing or eliminating the negative impact of factors on the profitability of enterprises, such as: analysis of the condition and purpose of fixed assets, the market of borrowed funds, conditions of granting loans and the existing effective interest rate.