ОСОБЛИВОСТІ ФОРМУВАННЯ ПРИБУТКУ СУДНОПЛАВНОЇ КОМПАНІЇ

Анотація

Shipping companies are one of the main subjects of the market for the delivery of goods and passengers by sea transport.Shipping companies are characterized by a number of features that, in their entirety, have an impact on the efficiency of business processes.Working in the conditions of a market economy and competition, a shipping company should strive to ensure a high degree of customer satisfaction, high efficiency of internal business processes and profitability.The crisis phenomena of the financing of shipping activities and the financial management of enterprises of the maritime complex have become extremely important for ensuring the effective operation and survival of shipping companies all over the world.Currently, in the global shipping business, the evaluation of the competitiveness of shipping companies is the most important task, the solution of which is necessary to ensure the effective operational activity of the company on the market.In order to identify features and form a modern system for ensuring the level of competitiveness of a shipping company, it is necessary to consider the existing approaches to profit formation, as the main indicator of the functional activity of shipping companies in market conditions.The article defines the main tasks and conditions of profit formation of the shipping company and the priorities of financial analysis as an integral element of the comprehensive analysis of the company's activities.Peculiarities of choosing a profit indicator for evaluating management efficiency and making economic decisions are studied.The focus of the article's research is on methods and approaches for determining profit, identifying its main components and the methodology for calculating net profit, taking into account the specifics of the industry and the modern regulatory framework.A graphic interpretation of profit classification and the order of profit formation in the financial management system of the shipping company in accordance with the regulatory documents of Ukraine are presented.The procedure for the formation of profit indicators is presented as a structural and logical scheme for the formation of profit indicators.Keywords: formation of profit

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