Optimization of the mechanism of formation and distribution of enterprise profits

UDC 681.3

Authors

Burykin A. D., Selezneva V. A.

Abstract

In the presented article, the authors examined the main approaches to the analysis of the mechanism of formation and distribution of enterprise profit, where its essence, role and tasks are solved by analyzing the mechanism of formation and distribution of enterprise profit. The authors pay special attention to profit planning, analyzed the methods used in profit planning: direct account method, analytical method, a method based on the effect of production (operational) leverage and a budgeting method. In addition to the proper formation and planning of profits, the authors paid much attention to the process of profit distribution.

Keywords

it is a mechanism for generating profit, direct account method, analytical method, budgeting method, profit distribution.