Tula, Tula, Russian Federation
The problems connected with carrying out the analysis of financial results as subject of the economic analysis are considered. Within the research the main objectives and the directions of the analysis of financial results are proved. Special attention is paid problems of assessment of quality of profit, directed to her increase.
financial analysis, financial result of activity of the economic subject, accounting (financial) reports, accounting policies, “low-quality” profit.
В условиях рыночной конкуренции целью деятельности любой коммерческой организации служит получение прибыли и ее максимизация.
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2. Kogdenko V.G. Metodologiya i metodika ekonomicheskogo analiza v sisteme upravleniya kommercheskoy organizatsiey [Methodology and methodology of economic analysis in the management system of a commercial organization]. Moscow, YuNITI-DANA Publ., 2008. 543 p.
3. Ekonomicheskiy analiz [Economic analysis]. Moscow, Yurayt Publ., 2016. 548 p.
