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Problematic issues of accounting and analysis of financial results

https://doi.org/10.24182/2073-9885-2021-14-2-51-61

Abstract

Analysis of the financial performance of companies and organizations allows you to evaluate the final result obtained in the process of carrying out activities. An open market environment has not yet been created in Russia, so the analysis of the financial results of companies and organizations will always be used to assess the profitability of companies. The main source of analysis is financial results, the ratio of income and expenses. The statement of financial results is especially interesting because it can show various income, expenses and financial results of a company.

About the Authors

M. I. Morozova
Tambov State Technical University
Russian Federation

Master’s student, Department of Economics 

Tambov



N. A. Lazareva
Tambov State Technical University
Russian Federation

Master’s student, Department of Economics 

Tambov



N. V. Moskalenko
Tambov State Technical University
Russian Federation

Cand. Sci. (Econ.), Assoc. Prof., Department of Economics 

Tambov



T. N. Sharonina
Tambov State Technical University
Russian Federation

Cand. Sci. (Econ.), Assoc. Prof., Department of Economics 

Tambov



References

1. Vasilyeva G. A. Organization of accounting of financial results of the enterprise. Forest bulletin / Forestry bulletin. 2016. No. 3. Pp. 74–80.

2. The role of analysis of accounting (financial) statements as a tool for managing an organization Smagina M.N., Sugrobova N.M., Novikova A.A. In the collection: Sayapin readings. Materials of the III All-Russian (National) Scientific and Practical Conference / Editor-in-chief Ya.Yu. Radyukova. 2020. Pp. 146–156.

3. Characteristics and composition of reporting at small business enterprises. Smagina M.N., Komarova V.A. In the collection: Development of socio-economic systems in the conditions of digitalization: new challenges and trajectories. Materials of the I International Scientific and Practical Conference. 2019. Pp. 285–289.

4. The essence and significance of the analysis of the financial state of the enterprise. Smagina M.N., Novikova A.A. In the collection: Digital economy in the banking sector. Materials of the All-Russian (National) Scientific and Practical Conference. 2019. Ppp. 161–165.

5. Negashev E. V., Sheremet A.D. Methodology of financial analysis-Moscow: Infra-M, 2014. Pp. 256–257.


Review

For citations:


Morozova M.I., Lazareva N.A., Moskalenko N.V., Sharonina T.N. Problematic issues of accounting and analysis of financial results. Entrepreneur’s Guide. 2021;14(2):51-61. (In Russ.) https://doi.org/10.24182/2073-9885-2021-14-2-51-61

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ISSN 2073-9885 (Print)
ISSN 2687-136X (Online)