ANALYTICAL APPROACHES OF ACCOUNT MANAGEMENT ON ENTERPRISE

  • Оlena Strishenez Lesya Ukrainka Eastern European National University
Keywords: profit, net profit, equity, analysis of production activity, liquidity, cost

Abstract

In this study, the theoretical and practical questions of the analysis process in the profit management system at the enterprise are described. The analysis carried out during the research allows us to conclude that the value of profit is the final reflection of the financial result. The influence on the profit of the system of factors of the dependent and independent of the efforts of the enterprise is found out; systematic theoretical and methodological approaches to profit management at the enterprise; the motivation mechanism for managing measures to maximize profits is proposed; The conceptualization of
the scheme of analytical behavior of subjects (users) of financial information is outlined; recommendations were made to achieve higher financial results of the enterprise.

References

Bogatin, Y. V. (1991). Ekonomicheskaya otsenka kachestva i effektivnosti raboty predpriyatiya [Economic evaluation of the quality and efficiency of the enterprise] M. : ed. standards [in Russian].

Bokamov, N. I., & Sheremet, A. D. (1994). Kurs ekonomicheskogo analiza [Course of economic analysis]. M.: Finansy i statistika [Finance and Statistics] [in Russian].

Maevsky, V., & Vyatkin, V. N., & Khripton, J., & Kazak, A. Y. (1998). Prinyatiye finansovykh resheniy : zadachi, situatsii [Financial decision making: tasks, situations]. Voprosy ekonomiki – Issues of economics, 12 [in Russian].

Paliy, V. F. (2009). Nova bukhhalters’ka zvitnist’ [New Accounting Report]. K: Kontrolinh – Controlling [in Ukrainian].

Kipermana, G. Ya. (2003). Rynochnaya ekonomika : Slovar’ [Market economy : Dictionary] M.: Respublika Republic [in Russian].

Sotnikova, L. V. (2007). O formirovanii finansovykh rezul’tatov [About the formation of financial results]. Bukh. uchet v Ukraine - Buch. accounting in Ukraine, 1 [in Russian].

Strishenez, O. M., & Lischuk, V. I., & Yeliseyevа, L. V. (2014). Ekonomichna teoriya [Economic theory]. Lutsk: SNU named after Lesia Ukrainka [in Ukrainian].

Strishenez, O. M., & Malenitsky, D. (2017). Teoretychni pidkhody do formuvannya stratehiyi rozvytku pidpryyemstva, yiyi klasyfikatsiya ta etapiv uprovadzhennya [Theoretical Approaches to the Formation of the Enterprise Development Strategy, its Classification and the Implementation Stages] Dr. Econ. Sciences, prof.
O. M. Strishenez (Eds.) Aktual’ni problemy prykladnoyi ekonomiky. Current Problems of Applied Economics. Lutsk: Tower-Print, 52–63 [in Ukrainian].

Chechetа, A. I. (2007). Informatsiya pro finansovi rezulʹtaty i yiyi analiz [Information on financial results and its analysis] Finansy Ukrayiny - Finance of Ukraine, 5, 32–34 [in Ukrainian].

Sheremet, A. D. (2000). Kompleksnyy ekonomicheskiy analiz deyatel'nosti predpriyatiy [Complex economic analysis of enterprises' activity]. M.: Ekonomika [Economics] [in Russian].
Published
2018-06-27