ФІНАНСОВІ РЕЗУЛЬТАТИ ТА НАПРЯМИ ЇХ АНАЛІЗУ ЗА ПОКАЗНИКАМИ ФІНАНСОВОЇ ЗВІТНОСТІ
FINANCIAL RESULTS AND DIRECTIONS OF THEIR ANALYSIS ACCORDING TO FINANCIAL STATEMENT INDICATORS
Сторінки: 121-124. Номер: №3, 2020 (282)
Автори:
РЗАЄВА Т. Г., СЕРЕВЕТНИК О. В.
Хмельницький національний університет
RZAEVA T., SEREVETNYK O.
Khmelnytskyi National University
DOI: https://www.doi.org/10.31891/2307-5740-2020-282-3-22
Надійшла / Paper received : 28.03.2020
Надрукована / Paper Printed : 05.06.2020
Анотація мовою оригіналу
В статті розглянуто існуючі теоретичні підходи до розуміння суті фінансових результатів, процесу їх формування та окреслено основні недоліки щодо бачення поняття. Розглянуто та обґрунтовано напрями аналізу складових фінансових результатів. Окреслено недоліки існуючих напрямів аналізу. Запропоновано основні спрямування щодо удосконалення аналізу.
Ключові слова: фінансові результати, доходи, витрати, рентабельність, методи фінансового аналізу, результативність, ефективність, прибуток, збиток.
Розширена анотація англійською мовою
The aim of the article is to study the theoretical approaches to understanding the concept of financial result and substantiate the directions of its evaluation in accordance with the needs of financial analysis.
The article considers theoretical approaches to understanding the essence of the concept of financial result. The main shortcomings in understanding the concept are outlined. The final result of the enterprise as a state of use of enterprise resources is presented. The expediency of the analysis of intermediate and final financial results is emphasized. The final financial result is presented through the categories ‘profit’ and ‘loss’. The directions of the analysis of components of financial results are considered and substantiated. The expediency of the analysis of incomes and expenses of the enterprise is proved. It is proposed to study the results taking into account the peculiarities of the development and functioning of economic sectors. The shortcomings of the existing areas of analysis are outlined. The directions of improvement of the analysis of financial results are offered. Emphasis is placed on the feasibility of conducting horizontal and vertical analysis of financial results, revenues and expenses. The importance of factor analysis of financial results, income and expenses is emphasized. The importance of the analysis of profitability indicators is proved. It is proposed to expand profitability indicators in accordance with the needs of the analysis. Emphasis is placed on the study of the influence of factors on the dynamics of profitability indicators.
It is proposed to conduct a rapid analysis of financial results in terms of activities, segments and markets, taking into account market orientation. The expansion and classification of indicators of the analysis of financial results, in the section of directions of research is offered.
Key words: financial results, income, expenses, profitability, methods of financial analysis, efficiency, effectiveness, profit, loss.
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