ОБЛІКОВЕ ЗАБЕЗПЕЧЕННЯ ФОРМУВАННЯ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ПІДПРИЄМСТВА

Abstract

In modern conditions of development of the enterprises the question of correctness of definition, and accordingly accounting maintenance of financial results of the enterprise is considered as one of key at action of realization of economic activity, activity. And also questions of qualitative formation of the accounting and administrative information on financial results of activity, the analysis of the received data, search of sources of decrease in expenses and increase in the income, the income of the enterprise. The article considers the basic concepts and problems of accounting support of the process of formation of financial results of enterprises in the process of developing a general system of accounting at the enterprise in order to optimize the work of accounting staff, avoid errors in preparing financial statements. It is established that the concept of financial results of the enterprise is not interpreted as a rule as a separate concept, but only in terms of such concepts as “profit” or “loss”. The study identifies approaches to the development of financial results of the enterprise. It is investigated what is the accounting process itself, which precedes the formation of financial reporting indicators at the enterprise in terms of reflecting financial results. It is noted that the reflection in the accounting of information about income, expenses and financial results of the enterprise directly depends on the correctness of their assessment at the stage of recognition in the accounting and reflection in the reporting. It is determined that in order to ensure accounting, the company independently approves the accounting policy as a component of the entire accounting system of the company. Having studied the concept of financial results, classification and varieties, as well as the theoretical foundations of accounting for their formation, it is determined that the profit plays a key role in the activities of any business entity, as it provides the movement of resources and relationships. As a result, it is noted that effective accounting support for the formation of financial in the enterprise is an important component of the accounting system at the enterprise.