Garashchenko O. Accounting and analysis of the financial results formation and distribution of income

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U000543

Applicant for

Specialization

  • 08.06.04 - Бухгалтерський облік, аналіз та аудит

07-02-2005

Specialized Academic Board

Д 26.006.02

Kyiv National Economics University named after Vadym Hetman

Essay

Financial and economical activity of enterprises. Substantiation of theoretical and methodical principles of financial results, elaboration of main directions for improving accounting and analysis of financial results in accordance with requirements of national and international standards. Analysis and synthesis, induction and deduction, grouping, generalization, graphic method. Elaboration of algorithm of aggregation of financial accounting. Improvement of current classification of income, costs and financial results. Accounting and analytical processes of forming financial results and use of profit. Application of complex methods of analysis of effectiveness of enterprise work on the basis of financial and management accounts and aggregated accountancy. Entrepreneurial activity, educational process.

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