The features of formation of operating profit enterprises viticulture and winemaking
Journal Title: Економіка: реалії часу - Year 2016, Vol 1, Issue 23
Abstract
Prelude: Today, the viticulture and winemaking enterprises function in difficult survival conditions. Therefore it is necessary to explore the formation of profit from operating practice. The viticulture and winemaking enterprises have certain features of its existence, which significantly affects to the formation of operating profit. Purpose: The most important for Ukraine is agribusiness. It is necessary to focus on sectors with high productivity, profitability, efficiency. That is why the purpose of the article is to study the features of operating profit formation of viticulture and winemaking enterprises. Methods: The objective laws of market economy are influence on the formation profits proportions. This is reflected in the range, size, price, cost, profit formation and profitability level. So define "profit" as an object of control. For that it is necessary to carry out an objective system analysis of the formation, distribution and using the profit. On this basis, identify causes of decline and potential reserves increase profits. Results: The modern Ukrainian economy is difficult for all industries. But agribusiness companies show relatively positive results. But such "achievements" can be considered at first glance, if not to take into account the ever increasing inflation and other negative factors. Discussion: Thus, the market economy requires attention to the mechanism of formation of operating profit of the viticulture and winemaking enterprises and appropriate management.
Authors and Affiliations
Olga Kalaman
Keywords
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