Yeremyan E. Organization and methodology of accounting and analysis of financial rezults (on the example of canning manufacture of Ukraine)

Finance-economical activity of canning production enterprises. Development of reasonable recommendations concerning the improvement of organization and methodology of account and analysis the financial results in canning production enterprises activity. Methods: analysis, synthesis, induction, deduction, groupment, analogy, systematization, comparison, factor analysis methods, economic-mathematical modeling. The gist of income as an economic category was explored; the concrete recommendations concerning improvement the methodology of account the financial results were developed and argued, the form of Financial Results Report, taking into account the noted changes were improved. Classification of charges is specified for the goals of an income management. Methods of modeling the financial result from realization of products by the indexes of operating leverage were developed. Individual elements of organization and methodology of account and analysis the financial results by the canning industry enterprises of the Kherson region were inculcated. Enterprises of canning industry of Ukraine, educational process.