ОСНОВНІ АСПЕКТИ ОРГАНІЗАЦІЇ БУХГАЛТЕРСЬКОГО ОБЛІКУ ТА АУДИТУ ПРИБУТКУ ПІДПРИЄМСТВА

Abstract

One of the problematic issues of the management process is the formation and use of enterprise profits, which indicates the relevance of the study of the concept of "profit", which is the main source of financial and economic activity of enterprises. Profit and profitability play an important role in the development of the enterprise and ensuring the interests of its owners, staff and the state. The issue of theoretical and methodological substantiation of the principles of determining and using profit based on approaches to the formation of financial results in accounting, auditing and analysis to ensure the appropriate level of profitability and identify ways to develop the enterprise. The problem remains the formation of financial results in accounting and control over this process, in terms of recognition of costs and revenues, which affects the further analysis of profits and the search for reserves for profit growth and profitability. The level of profitability, business activity, solvency and competitiveness of the enterprise, etc. depends on the size of profit. In the sense of accounting and analytical support of the enterprise, profit defined as a positive financial result. Therefore, the main purpose for economic entities is to determine the financial result (profit) in accounting and ensure control (audit) over its formation and use. Among the key aspects are: the definition of "profit" and the main aspects of its management, regulatory and legal support of accounting and audit of the formation and use of enterprise profits, features of accounting and auditing (internal and management control, etc.) of financial results enterprises, the organization of accounting and analytical support for profit management in modern enterprises. Summarizing the results of the study to determine the nature of profit in terms of accounting approach, it established that profit is a positive financial result, which is as a process of comparing income and expenses of the enterprise and is based on accrual principles to determine the financial result (profit or loss). From the point of view of internal control (internal audit), profit is defined as the result that characterizes the result of economic activity and is the main indicator of the efficiency of the enterprise.