Olejnikova L. Management of operating profit on the example of enterprises of food processing industry.

Dissertation is devoted to the improvement of methods of the operating profit management of food processing industry enterprises. It is substantiated the necessity of operating profit management of food processing industry enterprises in market conditions. The economic essence of operating profit in the conditions of development of market relations is determined. Pre-conditions of development of the operating profit management method are explored. Classification of operating profit is improved. The basic tendencies of operating profit change of food processing industry enterprises are selected. The method of income change calculation is developed depending on the break-even coefficient, and the limitations of power, deliveries, the financial resources, raw materials are taken into account as well as the scopes of value to the coefficient of marginal profit are defined. The case frame of all component objects of operating profit, that characterizes the role of this income of enterprise in market conditions is improved. The method of operating profit management estimation is conducted with the use of operating lever. The calculation method of natural volume realization that provides the achievement of break-even operating activity is developed. And this calculation accepted the middle-weight marginal profit, that allowed the enterprises of food processing industry to make plans and administrative decisions as to the operating profit formation.