THEORETICAL AND METHODOLOGICAL APPROACHES TO THE ANALYSIS OF EXPENSES, INCOME AND FINANCIAL RESULTS BASED ON STATE ENTERPRISE «KHARKIV MECHANICAL FACTORY» REPORTING
Journal Title: Вісник Університету банківської справи - Year 2018, Vol 0, Issue 3
Abstract
The necessity and expediency of further research both theoretical and methodical approaches concerning the analysis of expenses, revenues and financial results of the enterprises activity are substantiated. The main approaches to the definition of the concepts «income», «expenses» and «financial results» are analyzed and the generalized variants of their interpretation on the basis of the investigated scientific literature are offered. Some factors that determine the fluctuations in the volume of income and expenses at enterprises, as well as the processes of their interaction and influence on the process of forming financial results are considered. The dynamics of incomes, expenses and financial results on the basis of financial statements of a domestic enterprise — the state enterprise «Kharkiv mechanical factory» — which analysis showed the main obstacles to the formation of profits (losses) in relation to the income and expenditure ratio. A phased comprehensive analysis of financial results is proposed taking into account the main factors influencing the chain of «income — expenditure — financial results» and consists of the following main stages: the study of the dynamics of income, expenses and financial results; conducting of factor analysis of gross profit by the determined factors; research of the factor model of net profit; analysis of indicators of profitability (profitability) of the enterprise by type; generalization of the results of analysis and determination of reserves for increasing the profit and profitability of the enterprise. The ways and suggestions for increasing the efficiency of the research enterprise on the basis of the revealed reserves are proposed. Given the identified key groups of factors, the change in which the most significant impact on the financial performance of the enterprise is the most significant, for the more thorough analysis of the chain «revenues — expenses — financial results» it is proposed to use factor models of gross and net profits to control and evaluate the processes of their formation and use.
Authors and Affiliations
Світлана Шубіна, Валерій Малахов, Аліна Медведєва
Keywords
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