Ec,
professor F.A. Moiseeva
A.V.
Sherbak
Donetsk
national university of economy and trade
named after
M. Tugan-Baranovsky, Ukrane
The development of theories of profit
In the current economic conditions,
characterized by speed and dynamic uncertainties,
the company more than ever must carefully treat all
aspects of its activities. One of the most
important is to get the desired
profit margin.
Profit is one of
the major categories that reflect the purpose
of conduct of any enterprise. It is the
most important indicator of the
final financial results of industrial and economic activities of the
firm, one of the criteria of
efficiency. Level of profit affects the financial position
of the enterprise on its ability
to fund development of production and social
sphere, incentive workers.
Therefore it is important to determine the nature of profit, the essence of
theoretical foundations of its forms and sources that will enable enterprises
to better manage this category of economic activity. Different scholars have
different views on profit, not a single, universal definition.
Learning essence of profit as an economic category, a large number of
scientists engaged in different periods of society, including: A. Smith, David
Ricardo, Karl Marx, J. Shumpetter, F. Larry, R.A. Slav'yuk, A.M. Poddyerohin,
R. Partyn, A.D. Sheremet, and others. Thus, it is important that they all
considered income of the individual points of view and did not give a
comprehensive definition of this category which could display all its diversity.
Our purpose in this article is to examine the evolution of scientific views
regarding the definition of the category "income"; processing and
grouping of modern approaches to this category of their own definition of
profit, which would disclose its economic substance and on existing views of
modern scholars.
It should be noted that the very category of "income" has
undergone a great transformation apparent in the evolution of economic thought.
It was dealt with various economic profit school based on their own positions
and opinions, economic development, political attitudes, and development stage
of history. These swell the knowledge of economists on this category.
The first attempts to determine the nature and sources of income were made
n 16 - 17 century school mercantilists. They believed the foundation area of
trade a profit. Instead of mercantilists came physiocracy which saw a revenue
base in manufacturing, which was narrowed them to agriculture. At the end of 17
century has become a classic of English school, which withdrew from the sphere
of production income. Thus, the leading representatives of this school A. Smith
and David Ricardo considered income deduction from the product of workers, and
generation of capital [2, 3].
A significant step in comparison with A. Smith and David
Ricardo did scientist J.-B. Sei. It defines income as compensation to a
businessman for his industrial capacity, but, like his predecessors, could not explain the
process of income formation [1]. This could make Karl Marx in his work Capital. He developed a theory according
to which profit are prybavochnoyu value that is
created by the exploitation of workers [4].
Along with Marxism in the 19 century, came the development of
neoclassical and institutional theories. In determining the profits they
attached great importance to aspects of uncertainty and risk. Representatives
of these trends are: J. Schumpeter, F. Larry F. Knight [1].
Modern views concerning the category "income " are slightly
different from the first, but it is a logical extension. It should be noted
that the development of theories of profit today in the west and Ukraine is
better considered separately because they were formed under the influence of
different historical processes.
So Western economists tend to develop a theory of profit economists XIX
and early XX centuries, adapting to new conditions of management. Among them
are the following: the theory of "capital productivity" theory of
"monopoly", the concept of revolution in revenues.
The most
famous representatives of modern theory of profit as "monopoly
profit" are E. Chamberlain and J. Robinson. They believe that part of XX
century market economy reigns monopolistic or imperfect competition, which also
affects the profit margins [6].
In domestic literature
can provide a large number of scientists involved in theoretical and applied
research category of "income". It is important that the Ukrainian
scientific and economic opinion formed under the influence of the Soviet system
and transition economies 90 years of 20 century. Therefore, we can say that
vision are a kind of local scientists and is different from the west.
Thus, the
category of "income" serves as a goal, and measure the performance of
businesses. In this regard, the development of economic science, he began
discussion of its nature and sources of generation.
Literature
2.
Політична економія: Навч. посіб./ за ред. д.е.н., професора Рибалкіна,
д.е.н., професора В.Г. Бодрова. – К.: Академ. видавництво, 2007. – 672с.
3.
Управління формуванням прибутку в умовах ринкових форм господарювання:
Монографія / Л.Д. Донець, С.М. Баранцева. – Донецьк: ДонНУЕТ, 2008. – 255с.
4.
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вид., випр.. і доп. – К.: Знання, 2007. – 684с.
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М.:НПО «АЛГОН» ВНИИСИ «Машиностроение», 1994.-334с.
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подходы// Мировая экономика и международные отношения.-2002.-№5.-С.20-27
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Башнянін Г.І., Лазур П.Ю., Медведєв В.С. Політична економія. -
К.:Ніка-Центр, Ельга, 2000.-527 с.