A general criterion for the economic efficiency of production is the profitability index. Profitability (from him rentabel - profitable, profitable), the coefficient of economic efficiency of production in enterprises. Comprehensively reflects the use of material, labor and currency resources. A profitable enterprise is considered to be profitable. In the basis of consideration of mediocre degrees of profitability it is possible to establish which types of products and which business units provide significant profitability. This becomes especially important in today`s market conditions, where the economic opportunity of the company depends on the specialization and concentration of production.