Enterprise profit management: methods and models

In economic science, a lot of methods and models have been developed, with the help of which an effective management of the profit and profitability of enterprises is achieved. Thus, D. Ober-Krie suggests using a budget management method in the enterprise or control panel. This financial management tool is a technical method that uses enterprise reporting to implement its overall policy. It includes foresight, coordination of budgets, determination of deviations, and corrective actions. The control panel uses the performance of firms in the technical conditions of production; Economic, financial, commercial position of the enterprise, position with the personnel and assumes, ultimately, improvement of profit management in the enterprise.

According to R.A. Fatkhutdinov, network planning is a graph-analytical method of management, and balance management methods presuppose management of the company's profit based on financial analysis.

It seems that the ideological methods of management, as management of the profit of the enterprise, it is inappropriate to allocate as independent. They should be included in the number of socio-psychological management methods. Most economists do not distinguish moral management methods, which differ from all others, including psychological ones, in their essence. Considering the essence of economic management methods, always have in mind (in the first place) the presence of a person, i.e. Management of it. Hence, the conversation is also about social aspects, since they are inseparable from the person. Thus, management of the company's profit by economic management methods implies the use of socio-economic methods.

With the existing form of management, profit management of the enterprise and the effectiveness of economic management methods decrease as the transition from a large subdivision to a small one, for example, from the enterprise to the shop, the site, the brigade, the specific performer. If the enterprise is a business entity and its principles are based on the principles of commercial calculation (autonomy, self-sufficiency, self-financing), although basically all its actions are regulated by the state, the structural subdivision completely depends on the enterprise and has practically no independence. And, despite the fact that the activity of the structural unit is estimated by economic indicators, the principles of commercial calculation at this level are not realized at all.

The same is true of sites, brigades, specific performers. The implementation of market relations at the level of intra-production units requires a fundamental revision of the system of relations between the enterprise as a single economic and legal entity and the subdivisions that make up its structure. There is a need to revise the economic relations between these divisions and general production management services of the enterprise. This process is complicated due to the fact that contradictions of two stakeholders are manifested: the internal structural subdivision (workshop, department, service), on the one hand, and the enterprise as a whole, on the other. It is necessary to justify and evaluate the methods of economic management of structural divisions and from the point of view of optimal consideration of the interests of these entities. The consideration of the methods of evaporation in this section for each unit reveals characteristic features and properties.