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
THE IMPACT OF RECEIVABLES ON THE CREATION OF STOCKS AT THE ENTERPRISES OF THE EARTH
The article deals with the concept of receivables at the enterprise. The receivables are defined as a segment of working capital of the enterprise. The article reveals how accounts receivable influence the accumulaton of...
MODELING THE LEVEL OF COMPETITIVENESS OF INSURANCE COMPANIES
In the article reviewed the necessity of assessing the level of competitiveness of insurance companies. Identifi ed factors that aff ect competitiveness and insurers activity taking into account them in econometric model...
COMPETENCY-BASED APPROACH ACTUALIZATION IN PROFESSIONAL EDUCATION OF ECONOMISTS AND ENTERPRENEURS
The article reveals features of competency-based approach actualization as a component of future economists’ and entrepreneurs’ professional preparation. The importance of forming competence for effective professional ac...
REGULATION OF THE CREDIT MARKET OF UKRAINE
In a changing environment in the lending market, banks and lending institutions are increasingly creating new products to compete with other market players. One of the main principles for the further development and func...
ПОРІВНЯЛЬНИЙ АНАЛІЗ ЕФЕКТИВНОСТІ ПРАЦІ ТА СПОЖИВАННЯ
У статті зроблена спроба постановки і вирішення наступної проблеми: який характер взаємозв’язку між накопиченням і споживанням на довгостроковий період, який досвід інших держав? В результаті аналізу виявлено, що у кожен...