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1
Conceptual basis for the formation of economic potential in the accounting system of the enterprise ...
LALAKULYCH, M.Y.. - : Zenodo, 2019
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Accounting of financial results on the objects of activity of the enterprise ...
LALAKULYCH, M.Y.. - : Zenodo, 2019
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Accounting of financial results on the objects of activity of the enterprise ...
LALAKULYCH, M.Y.. - : Zenodo, 2019
Abstract: The subject of the study is the accounting of financial results on the objects of activity of the enterprise. The purpose of the study is to outline the principles of reflecting the financial results of the enterprise on the accounts and on the basis of the substantiation of the nature of their occurrence. Research methods. In this work the dialectical method of scientific knowledge, the method of analysis and synthesis, the comparative method, the method of data generalization are used. Results of work. The article outlines the functions of profit. Classification of the factors influencing formation of profit of the enterprise is resulted. Defined and characterized indicators to assess the economic potential of the enterprise with its profit. Four sub–accounts have been proposed in the financial results account 79 in order to eliminate inconsistencies between the requirements for information on the types of activities under the current procedure for its formation. Conclusions. The results of the study lead ...
Keyword: accounting; efficiency; enterprise; expenses; incomes; innovations; investments; loss; personnel; profit
URL: https://dx.doi.org/10.5281/zenodo.3335995
https://zenodo.org/record/3335995
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Conceptual basis for the formation of economic potential in the accounting system of the enterprise ...
LALAKULYCH, M.Y.. - : Zenodo, 2019
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