PROFITABILITY AS INDICATORS OF EFFICIENCY OF THE ENTERPRISE

The article reveals the economic essence of the concept of «profitability». The profitability indicators, their economic essence and calculation algorithms are considered on the basis. Calculated return on equity, return on total capital, gross return on sales, net return on sales, return on production, net return on production on the example of Limited Liability Company «Diflon» for 2018–2019. A comparative analysis of these indicators. Sources of information for profitability analysis are identified. The analysis of the calculated indicators is carried out. Thus, the return on equity and total capital increased in 2019 compared to 2018 by 4%. Also, based on the net profitability of production in 2018, one hryvnia of sold products accounts for 0.32 UAH of net profit, and in 2019, one hryvnia of sold products accounts for 0.58 UAH of net profit, which is 0.26 UAH more than in the previous year. year. The growth of enterprise independence in market conditions is determined. Ways to increase profits and profitability, increase production efficiency have been identified. In essence, profitability is an indicator of the efficiency of the enterprise, which reflects the degree of use of production, labor, financial and other resources. A comprehensive analysis of profitability makes it possible to multifacetedly assess the effectiveness of the enterprise, identify factors of influence and justify the feasibility of implementing tools to increase the profitability of the enterprise.