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Електронний архів Житомирського державного технологічного університету

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Title ???????? ??????? ???????????? ??????????? ?? ??????????? ?????????
Essence of the concept financial results as an economic category
 
Creator ??????, ?.?.
Kuslii, V.O.
 
Subject ?????????? ?????????
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financial results
profit
loss
category
up activity
 
Description ?????????????? ??????? ??????? ?????????? ??????????? ? ?????? ?????? ??????????? ?????? ?????? ???????? ???? ?? ????????? ?????? ???????? ???????????? ?????? ???? ??????????? ?????? ??????? ?? ???? ????? ? ??????? ??????????? ?????????.
???? ????-??? ???????????? ?????????? ?? ???? ? ????? ??????????? ?????????? ??????, ? ? ????????? ????????, ????, ? ???? ?????, ? ?????????? ????????? ?????????? ????????????. ????? ?????????? ????????? ? ????? ? ????????????? ??????????, ?? ???????????? ???????????????? ?????????? ???????? ??????????????.
?? ?????? ??????????? ??????????? ????????? ??????? ?????? ???? ????????? ??????? ??????????? ??????????. ?????????? ????? ??????????-???????? ???? ??? ????? ?????????? ??????????? ?????????? ????????? ??????????? ??????????. ? ????? ??????? ??????????? ????????????? ????????? ?? ????????? ?????? ???????, ? ????? ????????? ??????? ? ?????????? ??????????, ????????????? ?????? ?????????? ????????? ??????????? ??????????, ??? ???????? ????????? ?? ????????????? ?????.
The article analyzes the genesis of the concept of ?financial results? in the works of various scientists economics schools and the analysis of current literature regarding the interpretation of this concept and its place in the economic categories.
For any enterprise operating not only in order to meet social needs, and profits, which in turn is a positive outcome of the enterprise. That financial result is one of the most important indicators characterizing the effectiveness of the entity.
Based on the research the scientists approaches to explain the term ?financial result?. Committed review of the regulatory framework made it possible to establish the lack of definition of the ?financial results?. In order to study the definition of a common interpretation and understanding of this concept, as well as avoiding mistakes in practice, offered their own definition of the ?financial performance?, which it is advisable to consolidate the legislation.
 
Date 2016-04-11T13:02:48Z
2016-04-11T13:02:48Z
2014
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2725
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
 
Publisher ????