Fedorova O. The balancing as the method of enterprise profitability management (based on the material of baking industry).

The research gives the solution of the tasks that have the theoretical, methodical and practical importance for the development of economics and for the management of the bread and bakery enterprises. The main approaches to reveal the maintenance of the category of the economic balancing have been distinguished. The author's determination of the economic balancing development of enterprises in the market economy has been suggested. The author develops and suggests for the practical use the principles of profitability management of bread and bakery industry from the position of achieving the economic balancing; suggests the matrix model of single evaluation indexes of the complex evaluation of bread and bakery enterprise profitability from the position of achieving the economic balancing using evaluation indexes of the financial-economic situation of the enterprise; makes the efficient evaluation of bread and bakery industry enterprises and proves the increase of effectiveness of the enterprises after implementing the methods and practice recommendations of profitability management from the position of achieving the economic balancing.