Consistently high profit is the result of an adequate management and well-coordinated work of all the departments of an enterprise. This can only be achieved through a detailed analysis of the components of the enterprise’s production potential, identification of the results of growth in the production output and sales, decrease of the production costs. The higher the margin (namely, the difference between the production cost and realization price) is, the higher the profitability is. In the present conditions of crisis it is important to manage the incomes in such a way as to, at least, obtain the minimum planned profit.