FEATURES OF THE METHOD OF FORMATION AND ACCOUNTING OF FINANCIAL RESULTS ON TDV “ZAPORIZK BREAD FACTORY № 1”
Анотація
The article examines the methodology for the formation of financial results in accordance with the various examples of the activity of the Zaporizky Bread Combination No. 1 TDV. It has been proven that the basis of financial and economic development, as well as the stability of the enterprise in conditions of competition, is the preservation of financial independence, which is ensured by a positive financial result – profit. It was concluded that in order to make effective management decisions, reliable information about the results of activities is needed, formed taking into account the specifics of enterprise management and their organizational structure. An account of the financial results of activity, as well as their distribution and write-off, is provided. An example is given at the TDV enterprise “Zaporizky Hlibokombinat No. 1”, which, during the implementation of economic activity, carries out operational, financial, investment activities, and economic operations. The practical examples of accounting for operational, financial, and investment activities presented in the article should be useful for domestic enterprises, the purpose of which is to provide reliable, truthful information to their owners.
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