FEATURES OF THE ANALYSIS OF FINANCIAL RESULTS OF THE ENTERPRISE ACTIVITIES IN MODERN CONDITIONS

Abstract

The article examines the approaches to the methodology of conducting financial results of the enterprise in scientific works and papers that have a practical focus, as well as in accordance with national and international Accounting Regulations (standards), which control the order of their formation and reflection in the financial statements. The financial results of the activity of the enterprise according to the materials of the financial statements of the food industry enterprise for three years have been analyzed with the factor analysis of the financial results using the additive model. The application of the complex methodical approach to the analysis of financial results of the enterprise activity, which covers the analysis of the composition, structure, dynamics of incomes and expenses of the enterprise, the analysis of the formation, structure and dynamics of changes in the financial results of the enterprise, both in general and by individual types, the factor analysis of the financial results formation with the use of the additive model, taking into account the factors of the first, second and third order, the analysis of profitability (products, prodaction, capital) of the company, allowing to develop increase of positive trends as fo its financial results, have been offered.

Keywords

• financial results of the enterprise activity
• types of enterprise activity
• profit
• loss
• methodology of the economic analysis
• factor analysis
• additive factor model
• complex methodical approach