{"title":"METHODOLOGICAL ASPECTS OF ACCOUNTING AND ANALYSIS OF THE ORGANIZATION'S FINANCIAL RESULTS","authors":"T.V. Matycyna, N. Shkuratov","doi":"10.33979/2073-7424-2022-361-2-24-33","DOIUrl":null,"url":null,"abstract":"The paper considers specific cases of using the income statement for a comprehensive financial analysis of the company's activities: sales growth, calculation of the average interest rate on loans and borrowings, the real tax burden, and the use of the DuPont five-factor model for calculating return on equity. The income statement is an important set of data on the financial and economic results of the company's activities.","PeriodicalId":375609,"journal":{"name":"Economic Science and Humanities","volume":"60 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economic Science and Humanities","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.33979/2073-7424-2022-361-2-24-33","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The paper considers specific cases of using the income statement for a comprehensive financial analysis of the company's activities: sales growth, calculation of the average interest rate on loans and borrowings, the real tax burden, and the use of the DuPont five-factor model for calculating return on equity. The income statement is an important set of data on the financial and economic results of the company's activities.
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