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SOURCE:   Almanac of Modern Science and Education. Tambov: Gramota, 2017. № 7. P. 77-79.
SCIENTIFIC AREA: Economic Sciences
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NOTION, ESSENCE AND SIGNIFICANCE OF THE FINANCIAL RESULT OF THE ENTERPRISE

Salova Anna Aleksandrovna
Adyghe State University


Abstract. The notion, essence and significance of financial results are relevant for any enterprise. The article provides the definitions of profit and loss, reveals the significance of the financial result, its structure, and also considers connection with profitability. The formulae for calculating the profitability of the enterprise are shown, and the tasks solved in the analysis of financial results are analyzed.
Key words and phrases: финансовый результат, рентабельность предприятия, анализ финансовых результатов, прибыль, убыток, виды прибыли, выявленные резервы, затраты, financial result, profitability of enterprise, analysis of financial results, profit, loss, types of profit, identified reserves, expenses.
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