Gavrysh A. Formation, distribution and use of profit distilleries Ukraine

This research focuses on theoretical, methodological and practical aspects of formation, distribution and use of profit distilleries Ukraine. As a result of research and summarize domestic and foreign literature the essence of economic categories "profit" expanded its classification improved the term profit. Developed descriptive model of process management profit, which is the theoretical basis for a fundamentally new system of alcohol factories. Has been analyzed the tendencies of development the distilleries Ukraine. With the profitability, the tax burden ratio and comparing asset growth companies with revenues that can be obtained from alternative sources assesses the efficiency of the studied profit enterprises. The model combined control alcohol plants on the basis of changes in the structure of ownership from public to public-private, management, pricing, product range, distribution channels and use of profit, which allows to predict the development of distilleries in the short term and make the company more profitable the industry and attractive for investment.