{"title":"会计方法方面和分析组织的财务结果","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":"{\"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}","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}
METHODOLOGICAL ASPECTS OF ACCOUNTING AND ANALYSIS OF THE ORGANIZATION'S FINANCIAL RESULTS
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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