Peculiarities of formation and use of financial results

The relevance of the article is due to the fact that financial results are central to the enterprise management system. This is an important and at the same time very difficult both economic and accounting-analytical category. The article substantiates the necessity of qualitative accounting of information on sources of formation, factors affecting this process and directions of use. The main elements of the mechanism of formation and use of financial results of the enterprise are offered.