Enterprise profit as an indicator of the effectiveness of the management system

The criterion for the successful functioning of the enterprise is profit. This indicator reflects the efficiency of production, volume and quality of goods, labor productivity, etc. The article discusses various approaches to the definition of the concept of "enterprise profit", reveals its economic and accounting essence. The structure of the organization's income and expenses and types of profit are also presented. It emphasizes the need for competent selection and evaluation of factors that affect the amount of profit, as well as the importance of managing it. Recommendations for improving the efficiency of management of income and expenses of the enterprise are proposed.