STUDY OF FACTORS AND RESERVES INCREASE PROFITABILITY OF FOOD INDUSTRY

Brovkova Olena
Odessa National Polytecnic University, e-mail:beobacter@i.ua

Brovkova Katerina
Odessa National Polytecnic University, e-mail:beobacter@i.ua

Ngo Dong Tien
Odessa National Polytecnic University, e-mail:beobacter@i.ua

Cite this article:

Brovkova, О., Brovkova, К., Ngo Dong Tien (2016). STUDY OF FACTORS AND RESERVES INCREASE PROFITABILITY OF FOOD INDUSTRY. Ed.: М.D. Baldzhy (ed.-in-ch.) and others [Systema pensiinoho zabezpechennia Ukrainy ta yevrointehratsiini protsesy; za red.: М. D. Baldzhy (gol. red.)], Scientific Bulletin of the Odessa National Economic University (ISSN 2313-4569), Odessa National Economics University, Odessa, No. 5(237), pp. 41-58.

Abstract

The paper examines the factors and reserves of increase of profitability of the food industry. The authors concluded that the theory and practice of copying Western methods of calculating the profitability of or method of calculation of profitability used in the administrative-command economy. Classification of profit margins. The above margins characterize the performance of the enterprise as a whole, the profitability of the different areas of activity: manufacturing, financial, investment. They are used to assess the activity of the enterprise as a tool in the investment policy and pricing. In the analysis of the literature found that there are different approaches to defining the essence of reserves. The authors propose a classification of reserves to improve profitability for the food industry. Analysis of increasing the profitability of factors to take into account the need to substantiate their relationship in order to achieve a certain level. Particular attention is paid to the analysis of factors affecting the profitability of the product. In determining the profitability analysis of the impact of factors such as a change in capital intensity of production, changes in the share of profit on sales hryvnia.

Keywords

classification, factors, reserves, profitability, rentability, efficiency, capital intensity, profitabileness, pricing, investment policy.

JEL classification: R400

UD classification: 33.336.67

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