Keyword: «profitability»

This article examines the economic essence of the concept of profitability as the main relative indicator characterizing the effectiveness of the organization as a whole, the degree of profitability of all areas of its activities without exception, as well as being a tool for managing the financial results of the enterprise.

The article examines topical issues of realizing the potential of the profitability management systems of air carriers. The main directions and the need for an inte-grated approach have been identified, according to which not only the base fare will be taken into account, but also the chance that the passenger will purchase and use additional goods and services of the airline.

The paper is devoted to the problem of assessing the level of competitiveness of the Russian manufacturing industry and analyzing the main factors that determine the competitiveness of most Russian industrial enterprises. It is noted that, to a large extent, for most enterprises, the main obstacles to improving competitiveness are internal factors: low innovation activity, low quality of management, low incentives for reform and moderni-zation.

The article examines the state of the sunflower seed market and assesses the risks of financial losses for producers from unfair pricing. Market monitoring showed a sharp drop in seed prices. The market is in a state of prolonged stagnation. Wholesale buyers pursue a corporate strategy of price containment in order to satisfy their own economic interests. Manufacturers suffer financial losses, which create increased risks of unprofitable production. The introduction of export customs duties had a significant impact on the fall in market prices. A situation has developed in the sunflower seed market in which the producer bears financial losses from duties. It was concluded that the mechanism for regulating duties does not take into account the consequences for seed producers.

The article is devoted to the issues of assessing profitability as the main category of efficiency of organizations. The work reveals the essence of the category “profitability” and provides a methodology for calculating profitability indicators based on data from the financial statements of organizations. The results of an analysis of the economic, financial and production profitability of the activities of agricultural enterprises in the southern zone of the Rostov region, including agricultural organizations of the Zernograd region, are presented.