Shiryagina O. Formation and use of the enterprise profit

Process of income forming and using at Ukrainian oil-refining industry enterprises. Development of suggestions concerning improvement of income forming and using on research base of theoretical and practical basics of its formation for effectiveness rising of enterprises economical activity. Methods: abstractly-logical, method of comparative descriptions, analysis and synthesis, statistic, economic-mathematical, economic modelling and prognostication. It was systematized the conceptual income essence bases, exposed basic problems of this scientific category. Optimisation of income forming and using processes at oil-refining enterprises found its reflection in creation of system program "Incomes Management, which determines mathematically substantiated volume of operation income by different planning methods, models the production break-even conditions. It was scientifically developed an economic-mathematical model of optimisation income reinvestment norm at oil-refining enterprise, using of which enables to define rational correlation between shares of net profit, which direct on consumption and accumulation. Oil-refining industry enterprises of Ukraine, educational process.