Shara Y. Financial accounting and analysis of the results of enterprise?s activity

The research of dissertation is devoted to the improvement of the methodological base of estimation, the ways of accounting of financial results of enterprise's activity , working out the economic-organizing principles for the needs of inner managment. On the basis of critical analysis of the national standards of book-keeping accounting , valid standard -instructing materials , periodical publications and specializing literature that is regarded to the financial accounting and analysis of the results of activity; the conclusion is made about the necessity of futher development of research - theoretical principles and organizing - practical principles of determining the incomes and expenses of the main financial result. Specifically the work suggests to change the current standards of book-keeping account's plan concerning the estimation and realization's income showing the forms of account about the financial result in accordance with the determination of income for P(S)BA 15 'Income'. In the dissertation there are a lot of essential unconformities between the methodological principles of financial accounting , the results of activity and futher accounting . It proposes to determine the base of taxing , the enterprise's. Income on the base of financial accounting's index, but not to make these separate calcu'lations parallely. This work brings about the recomendations regarding to the complex analysis of financial results with the usage of factorial model on the base of marginal income and futher optimisation of the results of analysis in the next period.