Кравченко Дарья Павловна

The article defines several author's approaches that consider profit and profitability in the modern economy of an organization. Each of the definitions is characterized, the authors ' positions are summarized, and the author's definition of the organization's profit and profitability is formed. Thanks to the study of several authors ' definitions, it was possible to form a General scheme that will reflect the structure of profit from other activities of the organization. This is due to the fact that many organizations, in addition to implementing their main activities, can provide non-standard or secondary work and services in practice. All this in General allows them to provide a high level of localization and specification of production activities, as well as related activities. In addition, in the framework of presented article was given rating category of "profitability", because if the organization is not profitable, then it will be able to profit, and implement all major performance indicators in practice. By using the "profitability" category, you can evaluate a variety of secondary parameters on which an organization can operate in real time, taking into account all the strategic perspectives, as well as key fundamentals that reflect its specialization and the markets in which it operates. Moreover, the author concludes that when obtaining the final value of the profitability indicator, it is possible to assess the promising areas of the enterprise's work and study what problems exist, as well as to eliminate them as quickly as possible.