The analysis of the income of an economic subject and the possibility of their growth
Автор: Gugnina E.V., Zadyora O.A., Borodina T.V.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 7-2, 2022 года.
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Modern economic conditions force business entities to constantly improve their accounting and analytical procedures for the formation and use of income. The statement of financial results is the main source of information for monitoring and analyzing the financial results of an economic entity, and in particular, its income. When analyzing changes in income, one should not forget about its opposite unit - expenses, which also play a significant role in the economic activity of the enterprise. There are many methods for analyzing the income of a commercial organization in economics. Well-known economists in the field of financial management and economic analysis have different approaches to the theory and methodology of analysis, they consider different aspects and different levels of detail. This article is devoted to the analysis of the dynamics, composition and structure of income of an economic entity, as well as to the assessment of their sufficiency, for which a number of indicators were calculated, including indicators of business activity and performance. The results of the study demonstrate the economic effect, which is expressed in obtaining additional profit of the economic entity, as well as increasing the efficiency of the commercial activities of the enterprise under study, which is confirmed by the growth of profitability indicators.
Income, expenses, income statement, business activity, profitability
Короткий адрес: https://sciup.org/142234820
IDR: 142234820 | DOI: 10.17513/vaael.2322