ОРГАНІЗАЦІЙНІ АСПЕКТИ ТА ПРОБЛЕМИ ОБЛІКУ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

Abstract

The article is devoted to the study of organizational aspects and problems of accounting for financial performance of enterprises. Reliable calculation of the financial result of the enterprise – the key purpose of financial accounting. All accounting standards, both national and international, are aimed at determining the amount of profit. Recently, the role of the financial performance indicator of economic entities has changed. With the transition to a market economy qualitatively changes the terminological structure of this type of accounting group as profit. In this regard, there is a need to provide reliable information on the financial performance of economic entities. The essence of the financial result is one of the most important indicators of the enterprise. Approaches to the interpretation of the concept of “financial results” as an important aspect in the formation of the concept of systematization of financial results of the enterprise are studied. It is determined that understanding the essence of this category and making effective management decisions to further achieve high financial results – the main guarantee of increasing the efficiency of business organizations. Currently, the ambiguity of definitions and calculations of the financial result indicator creates difficulties in its understanding and analysis for users interested in reporting. The problematic issues of the organization of accounting of financial results are outlined. Existing problems of accounting for financial results need to be addressed immediately, as well as the development of various mechanisms that will facilitate the adaptation of enterprises to market changes, international standards and the needs of external and internal users to obtain real information about business results. Ways to improve the accounting of financial results are identified, which will provide information to internal users for their management decisions on the use of the obtained financial results for the reporting period. Based on the analysis of problematic issues of accounting for the object of accounting research, the priority tasks necessary for further improvement of accounting for financial performance of enterprises.