Characterisation of the main factors influencing the profitability of an enterprise and search for reserves of profit increase

The article examines the essence of the definitions that form the basis of the functioning of any enterprise, namely "profit" and "profitability". The article presents the classification of profit, internal and external factors are systematized, its main functions affecting profitability are determined, and reserves for increasing profit are considered. The process of profit accumulation occurs under the influence of internal and external factors. Internal factors affecting the company's profit are factors that depend on the efficiency of the company's activities: the volume of the company's activities, the state and efficiency of the use of the company's resources, the level of income, the level of expenses, the effectiveness of the price and assortment policy. External factors include: state regulation of prices in modern conditions for goods that are included in the consumer basket, rising prices of services in other sectors of the national economy, the taxation system, changes in regulatory documents on lending, an increase in the accounting rate for the use of credit, the state's policy on income formation, the lack of indexation of the population's income depending on the rate of inflation. These factors do not depend on the activity of the enterprise, but significantly affect its profit. If we talk about the factors on which the level of economic efficiency of enterprises depends, then they are classified according to several characteristics: sources of increase (increase in labor productivity, decrease in capital and material intensity of products, improvement in the use of material resources); areas of improvement of production (scientific and technical progress, introduction of progressive technology, modernization of outdated equipment, mechanization and automation of production, introduction of progressive methods and forms of organization of production and work); place of implementation (internal - introduction of new technologies, modernization of equipment, and external). The main purpose of the analysis of profit and profitability is to identify and assess reserves for the growth of financial results and their implementation in production. It has been established that in order to increase the profitability of the enterprise, it is necessary to look not only for the used opportunities, but first of all for the reserves of increasing profits, among which the main ones can be: an increase in the volume of production and sale of products; reduction of production costs; improvement of product quality. Reserves that meet the given conditions can be found both at the production planning stage and at the production stage and directly at the implementation stage.The definition of the concept of profit margin is based on the scientific method of developing measures for its mobilization. A number of recommendations for finding reserves for increasing the profit of the enterprise in market conditions are offered, among them: increase of labor productivity, improvement of norms and norms, observance of a stable mode of economy in all processes of production and economic activity of the enterprise, use of secondary resources and by-products, choice of the right tactics in setting pricing policy.The problem of finding auxiliary reserves is quite urgent in the current state of the Ukrainian economy. Significant tax pressure and volatile exchange rates lead to the bankruptcy of many companies that are unable to compete and increase their profits. It is important to constantly develop your potential and find new ways to improve. Reserves are one of the driving levers to this end