Випуск 19

УДК 625.76:658.15 

P. 102-111.

In the article the problem of defining the composition of profit management scorecard for the road industry enterprises is solved by implementing the algorithm developed in the research. This algorithm allows formation of a profit management scorecard system for a particular industry enterprise by considering its specific characteristics, as well as the suggestions of leading experts and scientists in the field of enterprise profit management. It has been decided to include to the profit management scorecard ten ratios. These are break-even point, breakeven sales, sales volume needed to achieve a target profit, stock of financial strength, marginal income ratio, marginal income, specific profit margins, operating leverage, safety zone and assurance factor.

Key words: profit, enterprise, road industry, scorecard, management.

DOGADAYLO Yа., Cand. Econ. Sc., KISELYOVA Yа., Student,

Kharkiv National Automobile and Highway University