THEORETICAL AND METHODOLOGICAL APPROACHES TO THE ANALYSIS OF EXPENSES, INCOME AND FINANCIAL RESULTS
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Abstract
Major approaches to the defi nition of fi nancial results were investigated. Suggested concretized the definition via to provide own vision defi nition of financial results. Complex method for analysis of expenses, income and financial results of enterprise’s financial statements was suggested. Analyzed of the dynamics of expenses and incomes involved in the formation of financial results. Analyzed of profi tability of an enterprise by types. Net income is the main rate of enterprise’s activities was analyzed with using tools of factor analysis. The results of the analysis of income, expenses and financial results with the defi nition of the reserves for increasing profi tability are summarized.