The value of the analysis of the financial results in the strategic planning system

The article substantiates the importance and importance of the analysis of financial results for the purposes of effective management of financial resources and substantiation of the enterprise development strategy. The paper clarifies the definition of the concept of financial result, provides a General scheme of formation of financial results in accordance with the approaches adopted in domestic practice, and highlights the main factors of the external and internal environment that affect the formation of profit (loss). An important point is the clarification of the place of analysis of financial results in the system of strategic financial planning.