The product profitability is the most important indicator of the economic efficiency of agricultural production. It synthesizes in itself all economic activity, accumulates the results of using all the resources of the enterprise. Increasing the profitability is one of the urgent and priority tasks of each agricultural enterprise and the agricultural industry as a whole, contributing to its attractiveness and increasing the financial stability of enterprises. The presented article analyzes the factors and opportunities for growth in profit and profitability of a livestock enterprise in modern conditions due to the positive influence of management decisions for changing the sales pattern and reducing the cost of milk production.