Modern problems of information content of financial results indicators

The financial performance of a business sufficient to ensure its stability and balanced growth for the long term is an urgent and ever-present problem for managers, business owners and potential investors. The amount of operational and aggregate financial results becomes the key task of managers and is directly predetermined by the efficiency of the subject. The instability of the external sphere of business functioning caused by the simultaneous impact of geopolitical, price and financial risks, the emergence of new risks for the global and Russian economy associated with the imposition of sanctions by unfriendly countries have significantly reduced the financial performance of many business areas. At the same time, the strategic attitude of the business in the form of obtaining a positive financial result from its management makes profit a primary goal of the company’s activities for owners and investors. The purpose of the study is to determine the content of financial result management procedures in companies, as well as to identify internal reserves for the growth of financial performance of the business for their implementation in management practice. When analyzing financial performance, modern trends should be taken into account, such as the growing importance of multidisciplinarity in analysis, which means more active interaction of financial experts with experts in marketing and business processes of the functioning divisions of the company, which determines future changes by companies in their business model. This in turn leads to changes in the activities that should be carried out in order to analyze and measure the effects of the business model.