The ability of a company to make timely payments, to finance its activities on an extended basis indicates its good financial condition. The financial condition of the enterprise depends on the results of its production, commercial and financial activities. If production and financial plans are carried out successfully, it positively affects the financial position of the enterprise. Systematic profit making is a necessary goal of entrepreneurial activity of any enterprise. Therefore, one of the most important problems for the enterprise is profit maximization, which means creating a strategy to systematically increase profits and minimize costs. This task is multidimensional, that is why it requires a systematic approach for its solution.