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Електронний архів Житомирського державного технологічного університету
View Archive Info| Field | Value | |
| Title |
???????? ??????????????? ?????? ??????????????? ?????? ?????????? ???????????
Development of accounting classification model of financial results |
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| Creator |
??????, ?.?.
Kusliy, V.O. |
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| Subject |
????????? ??????????
???????? ?????? ??????? ?????? income profit loss costs revenues |
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| Description |
?? ?????? ?????????????? ?? ????????? ??????????????? ????? ???? ?????????? ?????????????? ?????? ?????????? ???????????, ????????? ???? ???? ???????? ?????????????????? ?? ??????????? ????????? ??????????. ? ?????? ?? ??, ?? ?????????? ?????????? ? ??????????????? ??????, ?????????? ?? ????? ??????????????? ????????????? ???? ???????? ??? ?????????????? ?????? ?????????? ???????????. ? ????? ?????, ?????????? ??? ????????? ?????????? /?????????????? ?? ???????? ??????????????? ?????? ? ? ?????????? ?? ?????????? /?????????. ???? ????????? ?????????? ?????????? ? ????? ??????? ? ??????? ??????????????? ??????. ???? ?? ?????? ?????????? ? ??????????????? ?????? ???????????? ??????????? ?????? ??? ????????? ????????? ?? ??????, ?? ???????? ?? ????????? ?????????? ???????? ?????????? ???????????, ? ? ????? ????????? ?????????? ????????????? ??????. ? ?????? ?? ??, ???? ???????? ???? ?????????????? ??????: ?? ?????? ??????, ?? ???????? ??????????, ?? ?????????? ?????????, ?? ??????????? ??????????, ?? ?????????? ?????????????, ?? ????????????? ?????, ?? ????????? ?????????? ?? ??????? ??? ???? ??????????. ????????? ??????????, ????????????? ?? ?????????? ????????, ???????? ??????????? ????????? ??????????, ????? ????, ?? ??????????? ? ??????? ??????, ??????? ?? ??????????.
The classification model of financial results havebeen built based on the systematization and clarification of classifications, It has resulted in allocated intersystem and intersystem loss. Taking into account the fact that the information in accounting is formed in accordance with the accounting requirements of accounting legislation the author has allocated three classification criteria of financial results. Firstof all, the information about financial results is displayed on accounts and financial and tax reporting. These financial results are formed in one system called an accounting system. Then on the basis of accounting informationan ecomonic analysis is performed to identify deviations and reasons that influenced to obtain concrete results and financial value for the purpose of adoption of effective management decisions. With this in mind, the article highlightes the following classification criteria: by the form of display, by the period of formation, by the nature of distribution, by the subdivision of unit formation, by the nature of taxation, by the compliance of a plan, by the method of calculation and depending on the type of an activity. The ffinancial results categorized by the selected characteristics form the intersystem financial results that are generated inthe system of accounting, analysis and control. |
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| Date |
2016-04-05T11:17:16Z
2016-04-05T11:17:16Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2541
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
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| Publisher |
????
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