ПУТИ СОВЕРШЕНСТВОВАНИЯ ОРГАНИЗАЦИИ БУХГАЛТЕРСКОГО УЧЕТА ФОРМИРОВАНИЯ ПРИБЫЛИ И НАПРАВЛЕНИЙ ЕЕ ИСПОЛЬЗОВАНИЯ

Abstract

The relevance of the scientific problem under consideration is determined by the fact that in the conditions of dynamic changes in the market economy, the tax policy being implemented puts forward clear and specific requirements for timely and accurate reflection of financial performance. The relations of economic entities with the state are formed on a specific economic platform. The relationship between the budget system and specific legal entities is built only with the use of tools for redistributing the final financial results of financial and economic activities of enterprises. Accounting of financial results must be carried out systematically, throughout the reporting period. That is why correct and competent accounting of financial results is very important. Since it is the accounting data that provides information about the final financial result, as well as the components from which it is formed. Therefore, the topic of profit accounting and the directions of its use is quite relevant at all times. This problem is of particular importance for agricultural enterprises. This article reveals the economic essence of the category “financial results”, defines their structure as the most important indicator of the organization’s activities, and makes recommendations for improving the organization of profit accounting and the directions of its use. The assessment of the organization of accounting for profit formation and the directions of its use is given for one of the enterprises of the agro-industrial complex of the Krasnodar Territory.