???????? ?????????? ?????????? ??????????? ???????????: ?????????? ?????? ? ?????????? ???????????
Електронний архів Житомирського державного технологічного університету
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| Title |
???????? ?????????? ?????????? ??????????? ???????????: ?????????? ?????? ? ?????????? ???????????
The mechanism of formation of enterprises? financial results: foreign experience and domestic features |
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| Creator |
??????, ?.?.
Kusliy, V.O. |
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| Subject |
????????? ??????????
???????? ?????? ??????? ?????? financial results profit loss expenses revenues |
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| Description |
????????????? ???????? ?????????? ?????????? ??????????? ???????????, ???? ?????????? ??? ????? ??????????. ??????????, ?? ???????????????? ??? ?????????? ??????????? ?????????? ??? ??????????? ??????????, ????? ??????????? ????? ??? ?????????? ??????? ?????????????????????? ? ?????????? ???????????? ????? ???????????, ? ????? ??????????? ??????? ?????????, ???????????? ??? ????. ? ??????, ???????? ??????????? ?????????? ??? ??????????? ?????????? ???????? ???????????????? ??????????, ??? ? ???????? ??? ???????????? ?? ??? ?????????? ???? ???? ???????? ????? ??????? ??????????????. ????????? ????????? ????? ?????? ? ??, ?? ?????????? ??????????? ?????????? ??? ?????????? ????????????? ?? ???????????? ?????????? ? ????? ?????????? ? ????? ???? ???????????????, ??? ?????? ????? ?? ??????? ?? ?????? ??? ?????????? ???????????. ?? ?????????? ??????????? ?????????? ??? ???????????? ??????????, ?? ????? ???????? ???????? ??????? ????????? ???????, ?? ?? ???????? ??? ?????????????? ????????, ?? ???????? ?? ????? ?? ?????????? ????????? ???????????? ? ??????.
Theauthor suggests the mechanism of formation of financial results of enterprises. It is built for management purposes. The information used to determine the financial result from operating activities can also be used for the ?cost?volume?issue? analysis and for determination of the optimal production level and appropriateness of individual orders, pricing and more. Overall, the rate of the financial result from operating activities can describe the activity that is the basis for the company and for the implementation of which the entity was created. Another advantage of this model is that the definition of financial result from financial investments and extraordinary activities are more efficient in terms of information content than the division for the costs and revenues from these activities. As for the financial result from extraordinary activities, this figure reveals random factors beyond the control of the entity and to measure their impact on the financial performance of the enterprise as a whole. |
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| Date |
2016-03-10T13:09:02Z
2016-03-10T13:09:02Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/1828
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| Language |
uk
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| Relation |
?????? ????. ?????: ?????????? ?????;4(74)
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| Publisher |
????
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