Фінансові результати діяльності підприємств: сучасні аспекти методики аналізу в системі управління та роз-витку діяльності суб’єктів АПК України

• Date: 2024
• Main Authors: Купріна, Наталія, Шкарупа, Станіслав, Антонюк, Олег
• Format: Article
• Language: Ukrainian
• Published: Odesa National University of Technology 2024
• Online Access: //journals.ontu.edu.ua/index.php/fie/article/view/2939
• Journal Title: Food Industry Economics

The purpose of this article is to study the methodology for analyzing the financial results of the enterprise and the formation of a comprehensive approach for its implementation, taking into account the theoretical aspects of the research of scientists and the practical aspects of the functioning of enterprises in modern conditions, including subjects of the agricultural industry. It has been proven that the war waged by the Russian Federation against Ukraine had a significant impact on the financial results of export-import operations, on negative changes in the balance and the coefficient of coverage of imports by exports. But despite a certain reduction in the positive balance in agricultural goods trade, there is an improvement in the structure of foreign trade turnover and the functioning of the agricultural sector even during the period of military operations and the difficult economic situation in Ukraine. It has been found that increasing the financial results of such subjects of the national economy is possible with the use of such a tool in their management system as financial analysis. The method of analyzing the financial results of enterprises from 2000 to the present time has been studied.  It has been proven that the method of analyzing financial results changes in accordance with changes in the factors of the external environment of enterprise functioning, changes in the enterprise management system, requirements of management and owners to ensure and increase the efficiency of operation, competitiveness and development, transformation of activities, as well as scientific research on the formation and development of methodological bases of such research. It has been substantiated that in the modern realities of conducting financial analysis, the analysis methods associated with a more detailed calculation based on various articles of financial reporting inevitably come to the fore. This is connected with the need for a more in-depth analysis of financial statements, financial condition, financial results and active business activity of the enterprise in the modern conditions of its functioning. A comprehensive methodical approach to conducting the financial results of the company's activity has been formed, which has been substantiated by us and, in our opinion, is important for ensuring the effective activity, competitiveness and profitability of the business of such important subjects of the national economy as the subjects of the agricultural industry of Ukraine.