ФИНАНСОВЫЙ РЕЗУЛЬТАТ В КОНТЕКСТЕ УПРАВЛЕНЧЕСКОГО УЧЁТА И КОНТРОЛЛИНГА

Abstract

The article considers the category financial results an economic entity through the prism management accounting and controlling parameters. The authors study the category of financial result, generalize the approaches various scientists to its interpretation and provide the author's definition it. In the course the research, the authors conducted a comparative description the articles the Russian form the financial results report and the articles regulated by international standards. In addition, the authors provide a typology financial results based on various criteria: in relation to scientific standards, from the point view its formation, from the point view management accounting. Emphasis is placed on the key role financial performance indicators in assessing the sustainability an economic entity. The main trends shifting the emphasis in the assessment the parameters the efficiency the economic entity from the analysis the actual profit indicators to the assessment the indicators business sustainability are outlined.