Information on the thesis

The thesis establishes theoretic and methodological and organizational approaches
(provisions) as to generating and using profit of business entities under the conditions of
increasing  openness  of  the  Ukrainian  economy.  It  discloses  essential  characteristics  of
economic  nature  of  profit  and  its  modern  role  in  the  financial  provisioning  of
entrepreneurial activity. It also discovers functions and systematizes types of profit. The
thesis  shows  that  profit  generation  occurs  at  all  stages  of  the  economic  process,  both
directly  in  the  field  of  manufacturing  and  exchange,  and  indirectly  in  the  field  of
distribution and industrial consumption.
The thesis reveals current peculiarities and problems of generating and using profit
by  separate  directions  of  activity  of  business  entities  of  Ukraine.  It  analyzes  state,
dynamics  and  factors  of  profitability.  In  particular,  it  emphasizes  internal  and  external,
extensive and intensive factors, which role increases significantly under the conditions of
crisis and high degree of openness of the Ukrainian economy.
The  thesis  reveals  macroeconomic  trends  of  profit  redistribution  from  the
production area in the consumption area, which occurred during the period from 1990 to
2014, and considerably reduced investment opportunities of business entities. It develops
proposals as to improving planning based on the monitoring of separate financial figures,
improving profit usage, as well as a role of the government as an active participant in the
investment process.
Keywords:  economic  entities,  profit,  revenues,  expenses,  financial  results,  profit
management, profitability monitoring, open economy.