FACTORS AND RESERVES OF THE INCREASING THE LEVEL OF PROFITABILITY AT THE ENTERPRISE

The article proposes the ways of the increasing the profitability of the enterprise, substantiated the importance of increasing the profits of enterprises to ensure financial stability. The factors influencing the profit of the enterprise were considered. Groups of factors on the basis of controllability by the enterprise (external and internal) are given, the main and secondary factors were analyzed within the internal ones and the nature of its influence on the profitability of the enterprise was determined. Reserves for the increasing the company's profit in terms of two groups: tactical (element by element) — increasing sales, optimizing production costs, optimizing the structure of production and sales, and strategic (comprehensive) — increasing the difference between price and costs for production, increasing product output and unit profit, improving product quality and entering new markets had been identified. The concept of «centers of financial responsibility» and its importance in the management of factors influencing the profitability of the enterprise was described.