Modeling the Analysis of the Financial Result of an Entity

Учёт. Анализ. Аудит

Alexandra A. Derbicheva¹ 

[1] Kaluga Branch of the Financial University;

关键词: финансовый результат;    анализ и оценка;    прибыль;    рентабельность деятельности;    организация;    методы и модели анализа;    финансовая отчетность;    факторы и подходы анализа;    модификация отчета;    financial performance;    analysis and evaluation;    profit;    profitability activities;    organization;    methods and models of analysis;    financial statements;    factors and approaches to the analysis;    modification of the report;   

DOI  :  10.26794/2408-9303-2018-5-2-60-71

来源: DOAJ

【 摘 要 】

Relevance. Financial Results are the key performance indicators of a company. They form the base for a company’s sustainability, economic relationship with partners and strategy of further development. The article presents the economic content of financial results of the economic activity of an entity in a form of profit or loss. Methodological problems of analyzing financial results, profit and, profitability of an entity on the basis of the statement of financial results are researched. Now there are a lot of methods to carry out analytical procedures disclosing th company’s results which may be combines in a number of groups according to the approaches used: economic, accounting and investment. Nevertheless all these approaches do not take into account the special features of a company’s functioning. There is a need for improvement of information base for analysis. That’s why the study of the above mentioned methods, approaches and indicators is very important as the increase of values of financial results indicators strengthens economic, financial and investment positions of an entity. Methodology. The methods used are system and complex approaches, dialectic method of cognition, scientific abstraction, analysis and synthesis, comparison methods and others. The legal and regulatory base of the research include the following documents setting the rules and procedures of presenting information about income and expenditure of a company: accounting provisions “Income of a Company”, “Expenses of a Company”, annual reporting, which comply with the order of the Ministry of Finance no. 66n “ About the Forms of Accounting Reports” as of July, 02,2010 (amended 06.04.2015). Results. Different approaches and models used for analytical study of financial results in Russia are tested. The result of practical research is the methodological support and implementation of a complex approach to the analysis of a financial result adapted to the special features of a company’s functioning on the basis of a modified report. This makes it possible to detect problems in due time and make management decisions in due course. Prospects. The structure of the financial results analysis described by different authors is similar but the use of common methods does not provide a comprehensive analysis. To affect more comprehensive and qualitative analysis it is worth combining a number of methods depending on the purposes an organization pursue. Implementation and variability of the proposed methodological and practical approaches to evaluation is aimed at establishing and improving of a highly effective system to control, manage and forecast the financial result under modern conditions.

【 授权许可】

Unknown