Фінансові результати діяльності підприємства: визначення, класифікація, управління

Abstract

In the conditions of economic formation of economic entities, the issue of determining, accounting and management of financial results is the most important in the implementation of economic activities of enterprises, since the financial result is the main summary and the enterprise most precisely determines its economic space and provides an idea of the formation of its financial potential. Awareness of the essence of financial performance of enterprises and the application of effective managerial findings on the future of their development is a key contributor to increasing the efficiency of companies. One of the key issues regarding the organization of accounting for financial results in economic activities is their classification. The efficiency of the enterprise depends to a large extent on the quality of managerial decisions, respectively, on the financial performance gained. A key factor in managing the financial results of an enterprise is the choice of management method, namely: profit planning; profit distribution; profit management based on the organization of liability centers; factor analysis of profit.