国内农业企业财务成果的形成、核算和分析特点

В.П. Гринь, Д.В. Серебрянський, А.М. Ломейко, О.С. Діордієв
{"title":"国内农业企业财务成果的形成、核算和分析特点","authors":"В.П. Гринь, Д.В. Серебрянський, А.М. Ломейко, О.С. Діордієв","doi":"10.26661/2414-0287-2023-3-59-04","DOIUrl":null,"url":null,"abstract":"The article defines and summarizes the modern interpretation of the essence of financial results in regulatory and legal acts and scientific publications. The peculiarities of agricultural production, which affect the accounting process of financial results, have been studied. The theoretical foundations of the essence, formation and use of the company’s profit were considered and studied. In order to have a deeper and correct understanding of the profit, it was classified according to the main classification features. Profit functions are analyzed and distinguished: valuation function, distribution function and incentive function. The methodological and organizational principles of accounting for the formation and distribution of financial results of agricultural enterprises have been studied. The principles of accounting were studied according to national standards, applying the standards of P(S)BO 15 “Income” and P(S)BO 16 “Expenses” and according to international standards – standards of IAS18 “Income”. The procedure for forming the financial result of the enterprise is given. Management of profitability (break-even) of activities is the primary task of the enterprise, therefore the article pays great attention to the analysis of financial results and factors of their formation. Taking into account the fact that the activity of a business entity can be not only profitable, but also unprofitable, and is formed under the influence of internal and external environmental factors, the accounting and analysis provides a general assessment of financial results, which are characterized by a system of absolute and relative indicators. In the course of the study, the system of evaluation indicators, their meaning, tasks and sources of information for the analysis of financial results of agricultural enterprises were investigated. It has been found that the financial results of enterprises have a multifaceted nature and are a synthesized reflection of the interrelationships and interdependence of all components of activity. It was determined that the analysis of financial results should be carried out within the framework of a systematic approach, which involves the study of a complex of absolute and relative indicators and factors of financial results at all stages of their substantiation, formation and receipt, distribution and use.","PeriodicalId":518723,"journal":{"name":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","volume":"23 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"FEATURES OF FORMATION, ACCOUNTING AND ANALYSIS OF FINANCIAL RESULTS AT DOMESTIC AGRICULTURAL ENTERPRISES\",\"authors\":\"В.П. Гринь, Д.В. Серебрянський, А.М. Ломейко, О.С. Діордієв\",\"doi\":\"10.26661/2414-0287-2023-3-59-04\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The article defines and summarizes the modern interpretation of the essence of financial results in regulatory and legal acts and scientific publications. The peculiarities of agricultural production, which affect the accounting process of financial results, have been studied. The theoretical foundations of the essence, formation and use of the company’s profit were considered and studied. In order to have a deeper and correct understanding of the profit, it was classified according to the main classification features. Profit functions are analyzed and distinguished: valuation function, distribution function and incentive function. The methodological and organizational principles of accounting for the formation and distribution of financial results of agricultural enterprises have been studied. The principles of accounting were studied according to national standards, applying the standards of P(S)BO 15 “Income” and P(S)BO 16 “Expenses” and according to international standards – standards of IAS18 “Income”. The procedure for forming the financial result of the enterprise is given. Management of profitability (break-even) of activities is the primary task of the enterprise, therefore the article pays great attention to the analysis of financial results and factors of their formation. Taking into account the fact that the activity of a business entity can be not only profitable, but also unprofitable, and is formed under the influence of internal and external environmental factors, the accounting and analysis provides a general assessment of financial results, which are characterized by a system of absolute and relative indicators. In the course of the study, the system of evaluation indicators, their meaning, tasks and sources of information for the analysis of financial results of agricultural enterprises were investigated. It has been found that the financial results of enterprises have a multifaceted nature and are a synthesized reflection of the interrelationships and interdependence of all components of activity. It was determined that the analysis of financial results should be carried out within the framework of a systematic approach, which involves the study of a complex of absolute and relative indicators and factors of financial results at all stages of their substantiation, formation and receipt, distribution and use.\",\"PeriodicalId\":518723,\"journal\":{\"name\":\"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki\",\"volume\":\"23 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2024-01-23\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.26661/2414-0287-2023-3-59-04\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Visnik Zaporiz kogo nacional nogo universitetu Ekonomicni nauki","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.26661/2414-0287-2023-3-59-04","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

文章定义并总结了规范性法案和法律文件以及科学出版物中对财务成果本质的现代解释。文章研究了影响财务结果核算过程的农业生产特点。对公司利润的本质、形成和使用的理论基础进行了思考和研究。为了更深入和正确地理解利润,根据主要分类特征对其进行了分类。对利润功能进行了分析和区分:估价功能、分配功能和激励功能。研究了农业企业财务成果形成和分配的会计方法和组织原则。对会计原则的研究依据的是国家标准,采用的是 P(S)BO 15 "收入 "和 P(S)BO 16 "支出 "标准,以及国际标准--IAS18 "收入 "标准。企业财务结果的形成程序如下。管理活动的盈利能力(收支平衡)是企业的首要任务,因此文章对财务结果及其形成因素的分析给予了极大关注。考虑到企业实体的活动不仅可能盈利,也可能不盈利,并且是在内部和外部环境因素的影响下形成的,会计和分析提供了财务结果的总体评估,其特点是绝对和相对指标体系。在研究过程中,对农业企业财务成果分析的评价指标体系、其含义、任务和信息来源进行了调查。研究发现,企业财务成果具有多面性,是所有活动组成部分相互关系和相互依存的综合反映。因此,财务成果分析应在系统方法的框架内进行,包括研究财务成果在其证实、形成和接收、分配和使用的各个阶段的绝对和相对指标和因素。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
FEATURES OF FORMATION, ACCOUNTING AND ANALYSIS OF FINANCIAL RESULTS AT DOMESTIC AGRICULTURAL ENTERPRISES
The article defines and summarizes the modern interpretation of the essence of financial results in regulatory and legal acts and scientific publications. The peculiarities of agricultural production, which affect the accounting process of financial results, have been studied. The theoretical foundations of the essence, formation and use of the company’s profit were considered and studied. In order to have a deeper and correct understanding of the profit, it was classified according to the main classification features. Profit functions are analyzed and distinguished: valuation function, distribution function and incentive function. The methodological and organizational principles of accounting for the formation and distribution of financial results of agricultural enterprises have been studied. The principles of accounting were studied according to national standards, applying the standards of P(S)BO 15 “Income” and P(S)BO 16 “Expenses” and according to international standards – standards of IAS18 “Income”. The procedure for forming the financial result of the enterprise is given. Management of profitability (break-even) of activities is the primary task of the enterprise, therefore the article pays great attention to the analysis of financial results and factors of their formation. Taking into account the fact that the activity of a business entity can be not only profitable, but also unprofitable, and is formed under the influence of internal and external environmental factors, the accounting and analysis provides a general assessment of financial results, which are characterized by a system of absolute and relative indicators. In the course of the study, the system of evaluation indicators, their meaning, tasks and sources of information for the analysis of financial results of agricultural enterprises were investigated. It has been found that the financial results of enterprises have a multifaceted nature and are a synthesized reflection of the interrelationships and interdependence of all components of activity. It was determined that the analysis of financial results should be carried out within the framework of a systematic approach, which involves the study of a complex of absolute and relative indicators and factors of financial results at all stages of their substantiation, formation and receipt, distribution and use.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
VECTORS OF IMPROVING THE MANAGEMENT OF BUSINESS ENTITIES IN THE SYSTEM OF CONJUNCTURE CHANGES CAUSED BY UKRAINE’S ENTERING TO THE EU IN THE POST-WAR PERIOD (SPECIAL ASPECTS OF FUNCTIONING ADAPTATION OF THE UNITED TERRITORIAL COMMUNITIES (UTC) ENTERPRISES ECOLOGICAL-ECONOMIC MECHANISM OF ENTREPRENEURIAL DEVELOPMENT BASED ON ENVIRONMENTAL MANAGEMENT METHODS OF ASSESSING THE LEVEL OF APPLICATION OF INTELLECTUAL TECHNOLOGIES IN THE COUNTRY’S ECONOMY CAR TRANSPORTATION IN UKRAINE: DOCUMENTATION AND FEATURES OF ACCOUNTING THE CURRENT STATE AND PROSPECTS FOR THE DEVELOPMENT OF E-COMMERCE IN UKRAINE
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1