Accounting of Financial Results: Problems and Ways of Perfection
Journal Title: Бізнес Інформ - Year 2013, Vol 4, Issue 0
Abstract
The topic of financial results of activity of a company is always topical and often discussed by scientists and experts in the field of economy and management of a company. The article provides analysis of various approaches to explanation of the "financial result" notion. It studies classification of financial results. It considers the order of reflection of formation of a financial result of a company in accounting and provides proposals on its perfection, in particular, introduction of sub-accounts to the profit and loss account by various types of activity. Such a classification of financial results by types of activity on account 44 "Undistributed profit (uncovered losses)" would allow control of influence of results of a separate type of activity on the total result of activity of a company. This would provide information to insiders for making managerial decisions on improvement of results in a specific direction of economic activity.
Authors and Affiliations
Tamara Teslenko, Nataliya Konkova
Keywords
Related Articles
- EP ID EP109883
- DOI -
- Views 77
- Downloads 0
Perfection of State Regulation of Development of the Culture System in a Region
The article studies the content of innovations in the sphere of culture and their significance for socio-economic development. It studies possibilities of task-oriented application of innovation mechanisms in the system...
Scientific-practical Approaches to Managing Logistical Risks in Pharmacy
The goal of the article is development of an adequate method of assessment of logistical risks for the pharmaceutical industry. The article shows urgency of managing logistical risks by subjects of the pharmaceutical mar...
Estimating Efficiency of Implementing Budgetary Levers to Stimulate Development of Small Entrepreneurship
Implementation of activities according to the regional programs for development and support of small entrepreneurship has been analyzed. Efficiency of implementing budgetary levers to stimulate small entrepreneurship dev...
Aspects of Development of the System of Social Services of the Pension Fund of Ukraine
The article considers the system of social protection in the context of providing social services by the Pension Fund of Ukraine for improvement of quality of services to the population. It identifies measures on optimis...
Main Principles of Formation of the Complex of Models of Management of Financial Risks of a Company
The article is devoted to basics of management of financial risks of a company. It develops a system of management of financial risks of a company and identifies main principles of its construction. It provides tasks, go...