ДЕЯКІ АСПЕКТИ ОБЛІКУ ТА АНАЛІЗ ДОХОДІВ ПРОМИСЛОВИХ ПІДПРИЄМСТВ

Abstract

The effectiveness of management decisions largely depends on timely receipt of information about economic operations. The main source of such information is accounting, which serves the economic activity of a certain enterprise and should take into account its peculiarities as much as possible. A properly organized income accounting system has a significant impact on the strategic success of business entities, since the formation of the financial result of the enterprise's activity and its further functioning in the long term depends on it, but in practice a significant number of domestic enterprises neglect the rational organization of accounting, which in general affects the general management of the enterprise. Income is the result of economic activity and a significant indicator in the system of evaluating the effectiveness of the enterprise's activity, the degree of its reliability and financial well-being. The topicality of the topic is related to the insufficient disclosure of the features of the accounting of the income of industrial enterprises, which affects the correctness and timeliness of their display in the accounting. The purpose of the article is to highlight the aspects of revenue accounting and assess the trends of their current level at industrial enterprises. The study was conducted using analysis, generalization, grouping, and comparison. The graphical method was applied to illustrate the research findings. The article found out that the income management system at enterprises cannot fully exist without proper regulatory and legal support for their accounting. Commonalities and differences regarding income accounting according to national and international standards are revealed. The authors considered the elements of the accounting policy in relation to income and proposed its addition in the part of the period of attribution of income to financial results, which reduces the risk of distortion of reporting indicators. The dynamics and percentage composition of the revenues of domestic enterprises were studied. The structure of revenues of enterprises in Ukraine by industry in 2016 and 2020 was analyzed. The value of income for the enterprises of the industrial complex and their impact on the financial condition was established using the example of «Yuzhnoye state design office».