Parkhomenko N. Accounting and analysis of financial results (as employed by Ukrainian aircraft maintenance plants).

The object of the research is operating and financial performance of aircraft maintenance companies in Ukraine. The purpose of the research is the development of the basic methods to improve accounting and analysis of financial results in aircraft maintenance industry according to the national accounting standards. In the dissertation paper the following economic models were used: inductive, deductive, and the methods of analysis and synthesis, the detailed elaboration, grouping, generalization and econometrics methods, means, factor analysis, etc. The scientific novelty of the paper is determined by the following positions: the approaches were proved of costs and revenues grouping and composition as a preconditions of perfection in accounting and analysis of costs and revenues; the preliminary documents were improved; the recommendations were developed to improve accounting of financial results; proved necessity of implementation of rational methods and instruments in accounting and analysis of financial results of aircraft maintenance companies. Several suggestions of the candidate were implemented in the state aircraft companies, and also are used in study process of Kyiv National Economic University.