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Електронний архів Житомирського державного технологічного університету
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| Title |
???????? ??????? ???????????? ??????????? ?? ??????????? ?????????
Essence of the concept financial results as an economic category |
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| Creator |
??????, ?.?.
Kuslii, V.O. |
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| Subject |
?????????? ?????????
???????? ?????? ????????? ???????? ?????????? financial results profit loss category up activity |
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| Description |
?????????????? ??????? ??????? ?????????? ??????????? ? ?????? ?????? ??????????? ?????? ?????? ???????? ???? ?? ????????? ?????? ???????? ???????????? ?????? ???? ??????????? ?????? ??????? ?? ???? ????? ? ??????? ??????????? ?????????. ???? ????-??? ???????????? ?????????? ?? ???? ? ????? ??????????? ?????????? ??????, ? ? ????????? ????????, ????, ? ???? ?????, ? ?????????? ????????? ?????????? ????????????. ????? ?????????? ????????? ? ????? ? ????????????? ??????????, ?? ???????????? ???????????????? ?????????? ???????? ??????????????. ?? ?????? ??????????? ??????????? ????????? ??????? ?????? ???? ????????? ??????? ??????????? ??????????. ?????????? ????? ??????????-???????? ???? ??? ????? ?????????? ??????????? ?????????? ????????? ??????????? ??????????. ? ????? ??????? ??????????? ????????????? ????????? ?? ????????? ?????? ???????, ? ????? ????????? ??????? ? ?????????? ??????????, ????????????? ?????? ?????????? ????????? ??????????? ??????????, ??? ???????? ????????? ?? ????????????? ?????. The article analyzes the genesis of the concept of ?financial results? in the works of various scientists economics schools and the analysis of current literature regarding the interpretation of this concept and its place in the economic categories. For any enterprise operating not only in order to meet social needs, and profits, which in turn is a positive outcome of the enterprise. That financial result is one of the most important indicators characterizing the effectiveness of the entity. Based on the research the scientists approaches to explain the term ?financial result?. Committed review of the regulatory framework made it possible to establish the lack of definition of the ?financial results?. In order to study the definition of a common interpretation and understanding of this concept, as well as avoiding mistakes in practice, offered their own definition of the ?financial performance?, which it is advisable to consolidate the legislation. |
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| Date |
2016-04-11T13:02:48Z
2016-04-11T13:02:48Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2725
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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| Publisher |
????
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