Financial result of the activities of the enterprise: essence of the concept and indicators

Автор: Derensky D.I., Shevchenko S.A.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 1-1 (83), 2022 года.

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The article examined the essence of the financial results of the enterprise. The article defines the importance of the analysis of the financial results of the enterprise, as it allows us to consider quantitative indicators of financial efficiency and determine the weaknesses of the enterprise. Also in this article, the main sources of information for the analysis of financial results, the procedure for generating a report on financial results and a balance sheet, as well as indicators that express the financial result of an enterprise's activities were considered: profit and profitability. Thus, the assessment of the financial performance of the enterprise is achieved through the analysis of profitability, which implies the ratio of profit to one of the performance indicators of the enterprise. It is because of this that it becomes possible to identify the overall picture of the organization's work and evaluate economic efficiency.

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Financial result, profit, financial and economic activity, profitability

Короткий адрес: https://sciup.org/170192087

IDR: 170192087

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