ОБЛІК І АНАЛІЗ ФІНАНСОВИХ РЕЗУЛЬТАТІВ В СУЧАСНИХ УМОВАХ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

Abstract

Indexes that characterize the results of financial and economic activity of enterprises are the important informative base for acceptance of effective administrative decisions, for these reasons in the modern terms of management primary take an attention an account and analysis of financial results with aim of recreated the production and socio-economic development of territories and country in a post-war period. Research aim is there a forming of modern indexes for evaluation of financial results of enterprises activity in accordance with the requirements of recovering a production, development in post-war period and also European and International standards of record-keeping and audit. The methodological basis of research became modern international and national models of account and analysis of financial results of enterprises activity. In the conducted researches used methods of dialectic, methods and principles of scientific cognition, instruments of economic analysis for forming of certain methodologies of account, analysis and evaluation of activity financial results that allow accepting correct administrative decisions in a post-war period of recovering the economy of country. The basic hypothesis of research is there supposition that the account of the improved and complemented indexes of evaluation the financial results of enterprises activity will allow to get necessary information about socio-economic renewal of country and its separate regions in a post-war period and to approach the socio-economic standards of development to the level of European Union. Exposition of basic material of research. The modern registration policy of enterprises foresees application and determinations of financial results in obedience to rules and principles of National positions and its accordance to the International models and systems of account and analysis of enterprises activity that to examine the financial result of enterprises activity as final category of effectiveness of economic activity that represents the size of economic values, characterizes potential of profitability, economy growing and development of enterprises. The most important step is expansion of researches of effectiveness by an improvement and use of efficiency indexes, profitability of property and adopted asset, assets of enterprise for the aim to receipt a complex information about forming and drawing on financial results in the cut of types of activity, segments of production orientation, markets of sale, determination of the own financial resources state, efficiency of its use and prospects of development in the cut of those signs, that characteristic exactly for a concrete enterprise. Marked necessity of account the institutional and economic features of enterprises activity, territorial signs of forming of profits, charges and financial results, that will allow strengthening addressees and relevant of accounting information in a management effectiveness by enterprises activity. Originality and practical meaningfulness of research are confirmed by offered by directions of improvement the indexes of analysis and evaluation of financial results in accordance with the requirements of modern socio and economic development of Ukraine economy, to the International standards of account and European unions. Conclusions and prospects of further researches. The conducted research allowed establishing that a financial result is a complex concept that summarizes effectiveness and efficiency of functioning of enterprise and difficult registration work, receipt of expedient, objective information. Forming of financial results of enterprises activity is proceeding for the acceptance of administrative decisions. In an account and analysis of financial results it follows to take into attention the specific of forming the results of activity. And also to take in attention a necessity of including to the indexes of accounting and effectiveness such, that estimate an ethic, public utility, social justice, improvement of welfare of population, unconcern of natural environment and public responsibility. Further researches will be sent to the improvement of administrative account in relation to search the indexes of evaluation the results of enterprises activity most close to the requirements of European society and necessities of Ukrainian public.