Impact factors on printing enterprise profit

Abstract

Introduction. Increasing of competitive pressure in this area, sharpening of the crisis factors in the economy actualizes the search of stabilization, enterprises profit increase trends.

Purpose. The qualitative and quantitative assessment of the factors affecting the profit of printing company is the purpose of the article.

Method (methodology). The main methods that are used in the research work are as the following ones: a comparative analysis - to characterize the features of formation of printing company potential depending on the scale of development; method of analysis and synthesis - to study the factors that are most affected by income; econometric modeling methods - to build models of profit.

Results. Size, efficiency potential of the company effect income. Fixed assets make significant share in the structure of resources of printing company. Formation of technological capacity of small printing company by significantly cheaper, often leased assets, compared to medium and large printers, provides a competitive advantage in price in the segment of small print runs and higher levels of capital. With the high degree of mechanization and automation, quantitative security workforce less impact on output, profits. A large share of material costs in the cost of printed materials actualizes the question of rational formation, using of material system for profitable production. The importance of financial potential for the development of the company is justified by the dependence of net income, economic results on the structure of investment sources. Increase of resources cost, poor management of accounts receivables, slowing down of the turnover of current assets limit the potential for progressive development of the enterprise. To justify the regression equation that would be the most adequate to describe the impact factors (assets, productivity, ratio of return on equity, autonomy ratio, turnover ratio of current assets) on the amount of operating profit of printing company JSC "Vipol" the following functions have been built: linear, extent and hyperbole. Statistical quality control of these models has found feasibility of their application for profit management of printing company.