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Електронний архів Житомирського державного технологічного університету

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Title ???????? ??????????????? ?????? ??????????????? ?????? ?????????? ???????????
Development of accounting classification model of financial results
 
Creator ??????, ?.?.
Kusliy, V.O.
 
Subject ????????? ??????????
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income
profit
loss
costs
revenues
 
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.
 
Date 2016-04-05T11:17:16Z
2016-04-05T11:17:16Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2541
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
Publisher ????