In the course of the study, it was found that the factors of the internal and external environment produce a destabilizing effect on the activities of business entities. It has been established that anti-crisis financial management is a necessary attribute in overcoming the influence of negative factors and stabilizing the financial and economic activities of enterprises. On the basis of the conducted critical review, it was found that scientists consider anti-crisis financial management, on the one hand, as a separate direction of management, which is a set of financial methods for preliminary diagnostics and prevention of a financial crisis and aimed at effectively overcoming it, and on the other hand, as a component of the overall enterprise management. The place of anti-crisis financial management among such components as financial management of an enterprise and financial management of an enterprise is schematically determined, and interrelationships between them are established. A typical graph-tree of enterprise goals has been developed, which reflects the relationship of each stage of enterprise management by dividing them by the goals of the current level and outlined the tasks of anti-crisis financial management, the essence of which is to maintain a high level of liquidity and solvency indicators, ensure financial stability and financial balance of the enterprise, prevention of possible bankruptcy, formation of the structure of borrowed sources, and the like. It is proved that anti-crisis financial management should be considered in the context of a component of the general enterprise management system.

Objective. The objective of the article is to adapt the methods of marginal profit analysis to the conditions of industrial enterprises with a multi-stage production process operation. Methods. The results of the study are obtained applying general and special research methods (of comparison, generalization, typology, abstraction, theoretical and mathematical modeling), as well as systematic and logical approaches related to the implementation of the theory of cost and profit management. Results. Methodical approaches to the use of marginal profit analysis for enterprises with dif­ferent results and multi-stage production process are substantiated. Domestic andforeign methods of factor assessment of profitability are studied and their comparison is carried out as for the ad­vantages and disadvantages for the conditions of industrial enterprises. Based on the concept of the system «cost-output-profit» the method of marginal analysis ofprofits for the purposes of cal­culating the cost ofproduction of mining and processing enterprises, which distinguishes it from the existing methods for single-product and multi-product industries is adapted. In the process of carrying out the relevant mathematical transformations, a formula for calculating the cost ofpro­duction for the relevant production redistributions of the mining and processing enterprise and a universal formula for determining the price of the final product based on cost management system «direct costing» is derived. It is proved that the proposed conceptual model of the methodology of marginal profit analysis will provide opportunities for industrial enterprises, including mining and processing enterprises and their structural units, to increase the efficiency of cost and profit management.

In the course of the research it was established that under the conditions of modern development of economic relations in Ukraine a significant share of enterprises is in a state of crisis. It is established that crisis processes are predictable and expected and it is necessary to be ready for crisis situations. It was found that the neutralization of crisis phenomena, forecasting and prevention of insolvency of economic entities, as well as the stabilization of their financial and economic activities are possible under the conditions of effective anti-crisis management. Based on the systematization of the authors' interpretations on the definition of crisis management and economic security of the enterprise, it was found that crisis management is the basis for ensuring the appropriate level of economic security of the enterprise. The role of anti-crisis management functions is determined and their division into universal and specific, the action of which is aimed at maintaining the economic security of the enterprise in its various aspects. It is proved that the creation of an effective system of crisis management of the enterprise is a fundamental system, through which you can not only determine the location of the crisis, but also its causes. The essence of the main tasks of anti-crisis management of the enterprise is revealed, the implementation of which will help to identify crisis situations at the enterprise and minimize their negative consequences. The characteristic of principles of anti-crisis management of the enterprise is given. The process of anti-crisis management of the enterprise, which ensures its economic security in terms of the financial component, is studied. It is substantiated that the creation of an effective anti-crisis program is a guideline in ensuring the economic security of the enterprise.

The article reflects the problems of the Ukrainian economy, which are associated with a low level of investment activity and focuses on the effectiveness of attracting investment resources in the processes associated with the reproduction of investment potential, as a component of the overall potential of economic entities. It has been determined that investments are precisely that source for business entities that allow them to constantly support the vital activities of their business, and a shortage of investment resources can lead to a crisis. The contribution of world science to the study of issues related to investment attractiveness, the development of a theory of the formation of the methodological foundations for assessing and managing investment potential is reflected, and the existence of a scientific gap with respect to a single approach to the designated components is diagnosed. Based on the analysis of various points of view of domestic and foreign researchers regarding the disclosure of the essence of investment potential, various approaches to its determination are considered, their assessment and the formulation of their own views on this category are presented. It is proposed to study investment potential on the basis of resource, probabilistic and effective approaches, as fundamental. A close relationship between the elements of economic potential, and providing the effect of synergy, is revealed. The main features of the sources of formation of investment potential are considered. Based on the characteristics of the investment potential, the legislative base and the views of scientists and economists, a classification of the sources of its formation has been proposed, which includes labor, financial, economic, innovative, production, managerial and information resources. It has been proved that the resource component of the investment potential is its sources, which in turn are also directly related to the general economic potential of the enterprise, forming a unified system of functioning with it.

Purpose. Development of a conceptual theoretical-analytical model of marginal analysis of profits for operating procedures of industrial enterprises with a multiple productive process and variety of operation profit conditioned by it.Methodology. The theoretical and methodological background of the research involves the contemporary marginal theory and its independent area -the marginal analysis, which is based on the "cost -volume -profit" concept (breakeven concept) as well as on historical and system-activity based approaches related to implementation of the fundamental principles of the marginal analysis while managing costs and profits, general scientific and special methods (those of analysis, synthesis, abstraction, comparison, and generalization used to define the role of profits in management processes; studying the main approaches to the analysis of an enterprise's profits; drawing conclusions; theoretical and analytical modelling used to develop a model of the marginal analysis of profits, its formalization and specification of implementation conditions).findings. Management significance of business profits is revealed. Based on comparison of the basic approaches to the business unit profitability analysis, scientific voids of imperfection of marginal analysis methods were detected as well as the lack of the methods at enterprises with a multiple productive process. The developed production system scheme of an enterprise with a technology concept of business position and variety of the operation profits is taken as the basis of formation of the conceptual theoretical-analytical model of the marginal analysis. Conditions of promoting the marginal analysis among business units are determined. The theoretical model of the marginal analysis is formalized as industrial methodology, which is developed considering the specifics of activities of an iron ore mining and processing integrated plant. Classes of managerial decisions are defined, which can be implemented at enterprise structural units on the basis of the marginal analysis methodology.Originality. It involves development of theoretical and methodological bases of the marginal analysis of profits based on developing the industrial methodology of conducting it at multiple production and elaboration of the new classes of managerial decisions for an enterprise's structural units.Practical value. Applied relevance of the research results involves formalization of the conceptual theoretical-analytical model as industrial methodology of the marginal analysis of profits, which affords ground for a wider user community, including mining and processing integrated plants, to increase efficiency of managing costs and profits.