VALUE OF ANALYSIS OF FINANCIAL RESULTS FOR AGRICULTURAL ENTERPRISES
Journal Title: Регіональна економіка та управління - Year 2017, Vol 4, Issue 17
Abstract
A modern interpretation of the essence of financial results in normative legal acts and scientific publications is determined and summarized. The essence of the financial result as a criterion for evaluating the efficiency of an agricultural enterprise activity is considered. The approaches to the analysis of financial results of agricultural enterprises are investigated. The main indicators of the financial state of activity of agricultural enterprises are highlighted. The influence of factors on the change in net profit is determined using deterministic factor models. Proposals were made on improving the analysis of financial results of enterprises.
Authors and Affiliations
Tatyana Sobchenko, Oksana Hnes
Keywords
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