ASSESSMENT OF THE IMPACT OF THE BUSINESS ENVIRONMENT ON THE PROFITABILITY OF ENTERPRISES
Based on the correlation and regression analysis, the article assesses the influence of external and internal factors of the business environment on the profitability of modern enterprises. The directions of improving the strategy for managing the profitability of domestic enterprises in the conditions of the dynamism of the business environment are determined, the implementation of which will give their leaders the opportunity to focus on the priorities of long-term development. Taking into account the impact of the variability of the business environment will allow enterprises to form an adaptation buffer in the face of the transformational challenges of our time. The expediency of carrying out a systematic assessment of the factors of the business environment for the activities of enterprises has been substantiated, the results of which will make it possible to adjust the priorities for the future development of entrepreneurial structures. The carried out correlation and regression analysis of the influence of the business environment made it possible to determine the progressive directions of the strategy for managing the profitability of enterprises. With the help of a quantitative assessment, a significant relationship was determined between the cost of goods sold and net profit, as well as the dependence of net profit on macroeconomic indicators of the country's development, in particular: the real wage index and the growth rate of nominal GDP. In today's dynamic business environment, one of the most important factors in the competitiveness of any enterprise is the development and implementation of a profit management strategy. Therefore, the authors have proposed strategic actions to manage profitability at the conditionally taken enterprise "XXX", namely: creation of an information base: analysis of the volume and composition of the income received; indicators that determine their size and leve; development of a forecast of possible options for the distribution of income by type of activity and their assessment; formation of the optimal variant of the distribution of enterprise income.