THEORETICAL AND METHODOLOGICAL APPROACHES TO THE ANALYSIS OF EXPENSES, INCOME AND FINANCIAL RESULTS
Journal Title: Вісник Університету банківської справи - Year 2017, Vol 0, Issue 3
Abstract
Major approaches to the definition of financial results were investigated. Suggested concretized the definition via to provide own vision definition of financial results. Complex method for analysis of expenses, income and financial results of enterprise’s financial statements was suggested. Analyzed of the dynamics of expenses and incomes involved in the formation of financial results. Analyzed of profitability of an enterprise by types. Net income is the main rate of enterprise’s activities was analyzed with using tools of factor analysis. The results of the analysis of income, expenses and financial results with the definition of the reserves for increasing profitability are summarized.
Authors and Affiliations
Світлана Шубіна, Олексій Мірошник, Катерина Сулименко
Keywords
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