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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. keywords: profits, costs, marginal analysis, production system, stages (production area) of production, structural units, methodology, managerial decisions

Paradigm of marginal analysis of profits of enterprises with a multiple productive process