MANAGING A BUSINESS PROFITABILITY

In Ukraine formation and development of market infrastructure significantly changed the financial, economic, informational and legal environment functioning of enterprises and their business content. In terms of integration Ukraine into World space is occur transformed micro financial relationships. Large number of loss-making enterprises, causes a growing need to study of causal relationships related the process of formation companies profits and efficiency of its use. Profit is the simplest and also the most difficult category of market economy. It is the basic and main driving force of market economy, the primary motivation of enterprises. This article investigates the factors which influence the profitability of a company. On the basis of the financial statements of "Kharkiv Biscuit Factory" the level of profitability was assessed with the help of coefficients method. Possible further problems are found and directions to ensure profitability in the future are suggested.