Accounting for Reserves to Ensure Sustainable Development of an Enterprise

Абдрахманова, Айгуль Уалиевна; Belgibayeva, Anargul S.; Sartov, U. K.; Madiyarova, Elvira; Karimova, L.Zh.

doi:10.1007/978-3-030-72110-7_12

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“…Финансовый результат дея тельности организации в рамках рыночной системы хозяйствования выступает значимым направ лением экономической активности и основным индикатором, отражающим то, в каком положении находится предприятие. 1 Формирование прибыли представляет собой значимый ориентир деятельности организации, он устанавливает главные направления её работы. На основе этого создается потребность в инфор мации о финансовых итогах и появляется сложность, связанная с определением варианта создания и раскрытия данных, отражающих особенности функционирования предприятия.…”

Section: Financial Results Of the Organization's Activities As An Obj...unclassified

Financial results of the organization’s activities as an object of accounting and their regulatory regulation

MOSKALENKO

Smagina

Selivanova

2023

Putevoditelʹ predprinimatelâ

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The income statement is an accounting form that reflects the financial results of the organization’s activities for the reporting period and contains data on revenue and expenses from ordinary activities, as well as other income and expenses. Accounting for financial results is necessary to assess the economic life of the enterprise. Information about the company’s financial results is important both for internal analysis and for interaction with potential partners. With the help of these indicators, it is possible to analyze the efficiency of the enterprise as a whole and develop a further strategy of behavior in the market, therefore, the correct accounting of financial results is very important from the point of view of the economy. The subject of the research is the report on financial results. The purpose of the report on financial results is formulated in the article, its characteristics are given, and the article also substantiates the necessity and importance of analyzing the financial results of the organization. So, in the conditions of escalating economic and political tension in the modern world, the procedure for the formation, analysis and application of financial results by organizations becomes even more relevant. For effective analysis, it is important to organize timely and accurate accounting of the financial results of the organization. Without a competent analysis of the results of the financial activity of the enterprise and the identification of factors affecting this activity, it is impossible to increase the level of profit and profitability.

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Section: Financial Results Of the Organization's Activities As An Obj...unclassified