Improvement of the Methodology of Forming the Financial Result of the Organization in the Conditions of Economic Transformation
DOI:
https://doi.org/10.36097/rsan.v1i44.1586Keywords:
Agriculture, Profit, Income, Expenses, Financial Stability, Revenue, ProfitabilityAbstract
The relevance of the research topic is determined by the fact that in a market economy, obtaining income and expenses is the direct goal of the enterprise, since it is the profit that creates guarantees for the existence and development of the organization. Significant changes occurring both in the macroeconomic aspect and at the level of an individual organization require an immediate solution to issues related to the optimization of production activities, namely, maximizing income and minimizing costs. The experience that the organizations have faced has shown to a greater extent the need to improve the methodological approach to the formation of financial results.Downloads
References
Akhmadeev, R., Redkin, A., Glubokova, N., Bykanova, O., Malakhova, L., Rogov, A. (2019). Agro-industrial cluster: supporting the food security of the developing market economy. Entrepreneurship and Sustainability Issues, 7(2), 1149-1170.
Anufrieva, V.E. (2019). Analysis of financial and economic activities. Moscow, 640s.
Atabieva, M.I. (2019). Features of accounting and financial results of an agricultural consumer cooperative. Accounting in agriculture, 1, 27-33.
Bocharov, V.V. (2015). Modern financial management. - SPb: Peter, 464 p.
Efimova, O.V. (2015). Financial analysis: modern tools for making economic decisions: textbook. - M .: Omega-L, 348 p.
Fedorova, Yu.N. (2019). The relationship of liquidity, solvency and financial stability of the enterprise. Science, technology and education, 5, 147-151.
Gapsalamov, A. R., Merzon, E. E., Kuznetsov, M. S., Vasilev, V. L., & Bochkareva, T. N. (2020). The education system in the context of socio-economic transformations. [O sistema educacional no contexto das transformações socioeconômicas] Periodico Tche Quimica, 17(34), 874-883.
Kovalev, V.V. (2015). Financial management: theory and practice. - M .: Prospect, 458 p.
Kuter, M.I. (2019). Features of accounting for the organization's expenses related to payment for services. Accountant and law, 1, 15 - 19.
Kuznetsova, I.G., Polyakova, A.G., Petrova, L.I., Artemova, E.I.,& Andreeva, T.V. (2020). The impact of Human capital on Engineering Innovations. International Journal of Emerging Trends in Engineering Research, 8(2), 2020 pp. 333-338.
Lelkova, T.E. (2017). Financial results analysis methods. Young scientist, 11, 231-234.
Nikiforova, E.V. (2016). Formation and disclosure of information on the company's sustainable development. Actual problems of economics and law, 10, 2, 113-123.
Novozhilova, Yu.V. (2019). Formation and disclosure of information on the company's sustainable development. Statistics and Economics, 1, 43-50.
Palamarchuk, E. A., Mordovtsev, A. Yu., Dudukalov, E. V., Plotnikov, A. A. & Boichuk, D. S. (2019). The Policy of Anti-Semitism in Action: the Events of Crystal Night in the Public Opinion of the United States (Based on the "New York Times" Materials of 1938). Revista Turismo Estudos & Práticas, 8(1), Appendix 1, 1-8.
Poltarykhin, A., Dibrova, Z., Kovaleva, I., Vasyutkina, L., Potekhina, E., & Zinisha, O. (2020). World experience in the application of antitrust regulation and compliance system. Entrepreneurship and Sustainability Issues, 7(3), 2313-2325. doi:10.9770/jesi.2020.7.3(57)
Portnova, T. V. (2019). Composite - Image Organization of the Dramaturgy of Dance Based Paintings - Revista Amazonia Investiga. Vol. 8 . Núm. 20 / Mayo – junio, 415- 421.
Prodanova, N. A., Savina, N. V., Dikikh, V. A., Enina, Y. I., Voronkova, O. Y., & Nosov, V. V. (2020). Features of the coherent presentation of information in order to prepare integrated corporate reporting. Entrepreneurship and Sustainability Issues, 7(3), 2227-2281. doi:10.9770/jesi.2020.7.3(54)
Puchkova, S.I. (2016). Financial management. - M .: MGIMO-University, - 196 p.
Rabinovich, A.M. (2019). Analysis of profitability of commercial organizations and ways to increase it. Accounting, 4, 139-142.
Rahman, P. A. (2017). Analysis of the mean time to data loss of nested disk arrays RAID-01 on basis of a specialized mathematical model. IOP Conference Series: Materials Science and Engineering, 177(1). https://doi.org/10.1088/1757-899X/177/1/012088
Rodin, D.I. (2019). Formation of financial results of commercial organizations. Young scientist, 22, 576-580.
Ryzhova, L.I. (2019). The main approaches to the formation and presentation of management reporting, its composition and content at agricultural enterprises. Economic and legal issues, 9, 75-79.
Ryabets, P.S., & Bondarenko, T.N. (2016). Analysis of the factors affecting the financial results of the enterprise. International Journal of Applied and Basic Research, 6(4), 761 - 764.
Savitskaya, G.V. (2013). Economic analysis: textbook. - 15th ed., Rev. and add. - M .: INFRA-M, 649 p.
Savin, V.F. (2010). Financial statements as an information base for making management decisions. Scientific notes ORELGIET, 1, 295-301.
Selezneva, N.N., & Ionova, A.F. (2015). The financial analysis. Financial management: a tutorial. Moscow: UNITY-DANA, 639 p.
Semenova, E.V., Lobanov, A.Yu. (2019). Methods for assessing the financial stability of companies: advantages and disadvantages. Bulletin of the Velikie Luki State Agricultural Academy, 3, 55-59.
Trofimova, L., Prodanova, N., Nudel, S., Dikikh, V., & Savina, N. (2020). The essence of temporary differences under the conditions of changes in RSA 18/02 and convergence with IAS 12 "Income taxes" and their impact on the financial statements. AMAZONIA INVESTIGA Issues, 9 (26), pp. 415-422.
Yemelyanov, V., Tochilkina, T., Vasilieva, E., Nedelkin, A., & Shved, E. (2018). Computer diagnostics of the torpedo ladle cars. Paper presented at the AIP Conference Proceedings, 2034 doi:10.1063/1.5067351
Yemelyanov, V. A., Yemelyanova, N. Y., Nedelkin, A. A., Glebov, N. B., & Tyapkin, D. A. (2019). Information system to determine the transported liquid iron weight. Paper presented at the Proceedings of the 2019 IEEE Conference of Russian Young Researchers in Electrical and Electronic Engineering, ElConRus 2019, 377-380. doi:10.1109/EIConRus.2019.8656693
Zakhodyakina, E.A. (2019). The concept of financial results of activities of economic entities. Scientific-methodical electronic journal "Concept", 7, 175–181.
