Özet:

It is developed a model for management of operating profit of commercial enterprises based on consideration of factors that affect its value, with the use of operating leverage. A detailed study of existing approaches to understanding the nature of profit of commercial enterprises gives reason to conclude that this area of research today is quite controversial. Also, insufficient methodical approaches to the assessment of profit management, basis and choice of strategy management and planning of profit economic entity in the trade sphere. In this connection special importance is the implementation in practice methods of regulating financial and economic processes that make it possible to increase the efficiency of management profits. Practical application of developed model provides operational records of the results of the company, allows modeling a set of management solutions at varying changes in factors affecting profit margins with minimal time.By results of practical testing of the model it is determined an influence of each factor on the totality of the value of the operating profit and confirmed the feasibility of using the proposed methodology to justify decisions on operational management profit of commercial enterprise, including, while possible changes in the external environment of the enterprise. It is proved that the performance of operating leverage can be recommended as the main criteria for strategic profit management of business entities in the trade sector and planning their financial results. Author Biography Вікторія Леонідівна Вороніна, Higher education institution Ukoopspilka "Poltava University of Economics and Trade", st. Koval, 3, Poltava, Ukraine, 36000 Candidate of Economic Sciences, Associate Professor Department of Accounting and Auditing

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