Accounting and analysis of the financial results of the organization
Автор: Gubanova E.V., Fateeva T.N.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 9-1, 2024 года.
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The financial result of an organization is formed in the process of calculating various key indicators. Important components of this process are revenue from the sale of goods and services, costs of their production, gross profit, net profit after taxes. Analysis of the financial result allows you to assess the efficiency of the organization, its financial condition and development prospects. Each of these indicators has its own importance and impact on the overall financial result of the company. It is important to be able to correctly calculate and interpret each of them to make informed decisions on managing the organization’s finances. In modern economic conditions, the main factor in the development of an organization of any organizational and legal form is profit, which is not only one of the indicators of the efficiency of its activities, but also a source of its development. The work provides a horizontal and vertical analysis of financial results, considers the dynamics and structure of income and expenses, performs a factor analysis of sales profit, and analyzes profitability indicators based on accounting (financial) reporting data.
Financial result, profit, loss, profitability, income, expenses, statement of financial results
Короткий адрес: https://sciup.org/142242025
IDR: 142242025 | DOI: 10.17513/vaael.3694