Abstract

The article examines the model of the financial results management process of Alfatech Optima LLC. The financial results reflect a multifaceted system of economic relations at the current stage of the development of society, which affects the competitiveness of the company's products. It is accepted that today the problems of managing financial results consist in finding ways to increase revenue, optimize costs, and generate profit (loss). One of the main tasks of managing the financial activities of enterprises is to ensure the financial stability and competitiveness of the business entity in the longterm and short-term perspectives. Profit plays an important role in solving these problems. It is the positive financial result of the enterprise that acts as the main protective component against the threat of bankruptcy, is the main criterion for evaluating the efficiency of activity and, of course, the main goal of entrepreneurial activity. It is impossible to achieve this without reasoned management decision-making in the day-to-day work of managing the financial results of the enterprise. Therefore, ensuring the effectiveness of financial management at the enterprise involves the formation and implementation of a model for managing financial results. Management of financial results is a set of measures, principles and methods of formation and implementation of management decisions regarding the formation, distribution and use of the company's profit. It has been proven that the application of the structural-functional model of financial results management will allow the enterprise to more effectively use its available resources, plan its activities in advance and effectively manage profits. The tools for maximizing indicators of financial results from economic and financial activities and improving the efficiency and effectiveness of the enterprise's activities in general have been determined. As tools, factor and taxonomic analyzes of optimizing the management of financial results of the enterprise are proposed.

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