У статті досліджено особливості розподілу та використання прибутку суб’єктів господарювання. Ідентифіковано напрями розподілу та використання прибутку, а також чинники, які впливають на прийняття рішень щодо досліджуваних процесів. Установлено необхідність розширеного інформування користувачів про розподіл та використання прибутку. Запропоновано формувати облікове забезпечення досліджуваних процесів на основі відповідних управлінських рішень власників, бухгалтерських рахунків (субрахунків) та належних аналітичним розрізам показників фінансової звітності, які характеризують використання прибутку для виплат власникам, для економічного та соціального розвитку суб’єкта господарювання. The article is devoted to the identification and solution of problems of accounting for the distribution of profits in the condition of changes in the objectives of business entities and the growth of information interests of users of the accounting information. It is established that the main problem of profit accounting is the lack of management measures and accounting support of operations related to its distribution and use, which leads to misleading vision of users of a significant amount of financial resources, actually capitalized and reflected under the item «Retained earnings (uncovered losses)», which are practically used to finance current aspects of economic activity. Considering the studied process from an accounting point of view, the necessity to divide it into two components: the actual distribution of profits and the use of profits was established. Profit distribution is a process which is based on the adoption by owners (participants, shareholders, authorized body) of organizational management decision as for direct parts of profits to finance identified areas of development of the entity (from an accounting point of view, this process involves the formation of analytical accounts for synthetic accounts of the class 4 «Equity and collateral» in accordance to the stated areas of using profits, as well as the implementation of internal changes in the components of equity). The use of profit is the actual write-off of distributed parts of profits to finance certain aspects of financial and economic activities (from the accounting point of view provides for the use of double entry to reflect the amount of profit used resulting in a decrease in equity and corresponding changes in accounts directions of use of distributed profit). Given the need to streamline, ensure transparency and increase the information subsystem of retained earnings (uncovered) loss, a number of organizational and methodological measures are proposed: 1. To remove from the list of accounting sub-account 443 «Profit used in the reporting period» (informative load on the amount of used profit will be borne bx other accounting accounts). 2. To approve for practical application a sub-accounts system that would characterize the use of profits in the following areas: to cover losses and other negative phenomena of activity; for payments to owners; to ensure economic development; to ensure social development (it is advisable to propose the use of a synthetic account «Unused profits» with appropriate sub-accounts that characterize the directions of profit use. 3. Give the proposed synthetic account «Unused Earnings» numerical encrypt №43 (reserve capital created in accordance with the legislation to account on synthetic account №49 as part of the distributed profit, which did not receive the intended purpose for its use). 4. On the basis of the proposed system of analytical accounts, expand the limits of reporting on the distribution and use of profits in the financial statements (supplement the article «Profit distribution» of the Equity Report and form an additional section «Unused earnings» in notes to the annual financial statements). It is proved that the proposed innovations in the subsystem of accounting of retained profits will provide an increase in the informativeness of users about transactions related to the financing of economic and social development of the business entity.