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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
????????? ??? ????????? ?????????? ?????????? ????????? ??????????????: ??????? ?????????? ?? ???????? ????????????
Reporting companies? financial performance: procedure of preparation and accounting support |
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| Creator |
????, ???? ?????????
Meysh, A.V. |
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| Subject |
??????????? ??????????
????????? ?????????? ???????? ?????? ?????????????? ????? ?????????? ??????????? ????????? ??? ????????? ?????????? ?????????????? ???????????? trading activity financial results profit loss accounting for financial results statements of financial performance profitability efficiency |
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| Description |
? ?????????? ???????????? ?????????-????????? ????????? ?? ?????????? ????????? ???????????? ? ????????????? ??????????? ?????????? ?????????? ????????? ??? ????????? ?????????? ?? ?????? ???????? ???????? ??????????????? ?????? ?? ???????????? ??????? ???????? ? ?????????? ?????????? ??????????? ??????????? ???????????? ?????? ? ????? ?????????? ???????????? ?? ??????????. ????????? ??????? ?????? ?? ???????? ?????????? ??????????? ???????????? ??????????? ?? ???????? ???????? ?????????????? ???????????? ?????? ????????????, ?????????? ? ?????????? ???????????? ???????????. ???????????? ?. ? 2 ????? ??? ????????? ??????????? ? ??????????? ???????????? ?????????? ??????????? ???????? ?? ???????????? ?????????? ???????? ??????????? ?????????? ??? ?????? ????? ??????????. ????????????? ????????? ???????? (??????????) ??????????????? ?????? ? ??????? ??????????? ????????? ?????????? ??????????? ??? ?????????? ??????? ??????? ?? ?? ???????????? ? ??????? ??????????????? ?????? ?? ?????????? ??????????, ??????????? ?? ????? ????? ????????????. ???????? ??????? ????????? ??????????? ?????????? ???????????? ??????? ? ?????? ?? ???????? ????????? ?????????? ??????????? ?? ?????????? ???????? ??????????? ????????? ??? ????????? ?????????? ??? ????????? ?????????? ?? ??????? ????????? ??????????. ????????? ????????? ???????????? ??????? ?????????? ??????????? ???????????? ??????????? ??? ??????????? ????????????? ??????, ??????????? ?? ???????????? ?????????????? ???????????? ????????. The dissertation thesis is dedicated to the scientific grounding of the theoretical and methodical statements and development of practical recommendations on improving the completeness of the reporting figures on financial performance results based on the development of the accounting statements and economic analysis of transactions on preparing financial results of trading companies aimed at improving the efficiency of managing their profitability. Factors influencing the value of financial results of trading companies have been outlined as well as the problems connected with the users? information needs associated with the activity of trading companies have been detected. Financial Statement ? 2 ?Income Statement? has been improved taking into account the peculiarities of trading companies? activities as well as the efficient calculation of the value of financial results generated from various activities. It has been suggested that certain changes be brought into the Accounting Statements (Provisions) in the part of interpreting the items of financial results for forming a unified approach towards their accounting reflection and preparation of information aimed at different groups of users. The basic principles of accounting reflection of revenues and expenses as the main components of financial results have been disclosed as well as a set of internal reporting statements for disclosing information on financial performance by various directions of activity has been worked out. Some statements of economic analysis of financial results of trading companies have been developed with the purpose of modeling managerial decisions directed at ensuring the profitability of trading transactions. |
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| Date |
2016-02-22T12:15:09Z
2016-02-22T12:15:09Z 2012-08 |
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| Type |
Other
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1153
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| Language |
uk
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| Relation |
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| Publisher |
????
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