ОСОБЛИВОСТІ АНАЛІЗУ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ДІЯЛЬНОСТІ ПІДПРИЄМСТВА В СУЧАСНИХ УМОВАХ
The article examines the approaches to the methodology of conducting financial results of theenterprise in scientific works and papers that have a practical focus, as well as in accordance with nationaland international Accounting Regulations (standards), which control the order of their formation a...
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| Date: | 2019 |
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| Main Authors: | , , |
| Format: | Article |
| Language: | Ukrainian |
| Published: |
Odesa National University of Technology
2019
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| Online Access: | //journals.ontu.edu.ua/index.php/fie/article/view/1460 |
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| Journal Title: | Food Industry Economics |
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Food Industry Economics| Summary: | The article examines the approaches to the methodology of conducting financial results of theenterprise in scientific works and papers that have a practical focus, as well as in accordance with nationaland international Accounting Regulations (standards), which control the order of their formation andreflection in the financial statements.The financial results of the activity of the enterprise according to the materials of the financialstatements of the food industry enterprise for three years have been analyzed with the factor analysis ofthe financial results using the additive model. The application of the complex methodical approach to theanalysis of financial results of the enterprise activity, which covers the analysis of the composition,structure, dynamics of incomes and expenses of the enterprise, the analysis of the formation, structureand dynamics of changes in the financial results of the enterprise, both in general and by individual types,the factor analysis of the financial results formation with the use of the additive model, taking into accountthe factors of the first, second and third order, the analysis of profitability (products, prodaction, capital) ofthe company, allowing to develop increase of positive trends as fo its financial results, have been offered. |
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