Comparative Analysis of Dynamics and Structure of Financial and Economic Results of Enterprises of Dairy Industry of Ukraine

Abstract

The article studies dynamics and structure of financial and economic results of dairy industry enterprises during 2008 – 2012, which gives a possibility to reveal main tendencies of changes and character of development of this industry. Dynamics of financial and economic results of five Ukrainian dairy enterprises selected for the study is positive in growth of their absolute values, however, if we speak about relative indicators of profitability (unprofitableness) the situation here is opposite. Analysis of general tendencies of the economic result – income (receipts) from sales of products showed positive dynamics of increase of this indicator practically in all subjects of the dairy industry during 2008 – 2012. The final financial result in the form of net profit (loss) changed not so positively, which resulted in formation of indicators of unprofitableness and low values of profitability. Moreover, we should note availability of a quite positive tendency of increase of qualitative and quantitative compositions of results of production activity of individual enterprises.

Keywords

• financial and economic results
• income
• profit
• loss