УДК: 658.8: 614.27
JEL classification: L10; М11
The article defines that today the main tool that determines the results and effectiveness of any organization is an effective system of sales activity, which includes both the main interacting elements and the methods based on which the sales organization takes place. Estimating the business profitability of pharmaceutical enterprises makes it possible to quickly react to changes occurring in the surrounding enterprises, which affect the effectiveness of sales activities. It was also noted that the modern sales system needs constant improvement based on the assessment of business profitability indicators. The main factors that affect the profitability of pharmaceutical enterprises are considered, it is the timely determination of the influence of external and internal factors that will make it possible to predict threats and realize the opportunities of the enterprise. and the expediency of determining their impact on profitability is substantiated. It was determined that the assessment of business profitability should be carried out using indicators of the level of profitability, which make it possible to determine the profitability of the enterprise from various positions and are formed in accordance with the interests of market subjects, market exchange. It is advisable to evaluate the profitability of the products sold using the following indicators: gross profitability of the products sold, operating profitability of the products sold, and net profitability of the products sold. The conducted assessment of the profitability of pharmaceutical enterprises made it possible to determine that for further, successful sales activities, pharmaceutical enterprises should focus on maintaining profitability indicators, due to rapid response to changes occurring around the enterprise. Timely response to changes in the company’s profitability will help to significantly minimize the impact of adverse factors in conditions of business instability. Reserves for increasing the profitability of pharmaceutical enterprises can be an increase in the volume of product sales, a decrease in the cost of products sold a decrease in sales and administrative costs.
Keywords: sales activity, profitability, profitability, product realization, pharmaceutical enterprises, profitability assessment, effectiveness of sales activity.
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The article was received 08.01.2023