CONCEPT OF THE FINANCIAL RESULT OF THE ENTERPRISE, AS THE BASIC INDICATOR OF THE EFFICIENCY OF THE SUBJECT OF BUSINESS
Journal Title: Економічні студії - Year 2018, Vol 4, Issue 22
Abstract
The article is devoted to the actual issues of determining the essence of the notion of the financial result of the company as the main indicator of the effectiveness of the entity, since the profit, as a positive financial result, will always be the ultimate goal of any subject of entrepreneurial activity. The basic scientific researches of the scientists-economists of the given problem are analyzed, their own researches are supplemented and the unique definition of the essence of the concept of “financial result” is formed. It is proposed to pay attention to the analysis of financial results in the management accounting of small businesses, namely the study of this concept in terms of the indicator of managerial reporting in order to analyze the effectiveness of the enterprise.
Authors and Affiliations
S. O. Kuznetsova, L. T. Zabelina
Keywords
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