Budyak V. Accounting and analysis of financial results of profitability centers of mining and concentrating enterprises.

The thesis is dedicated to further development of scientific and methodological and practical grounds of registration and analysis of financial results of activities at industrial enterprises. For research of financial results economic essence the points of view of several authors were evaluated, and the role of these categories in modern economic conditions in our country and abroad was considered. It was recognized that questions of registration and analysis of financial results at mining and concentrating enterprises require further researching and improvement. The economical reforms in a state require new irregular forms of management, operation of business, what allows increasing greatly productive efficiency, to ensure joining up businessman freedom with economical responsibility for the results of own activity. The conducted research allowed developing scientifically founded recommendations and suggestions for improvement of registration and analysis of financial results of mining and concentrating enterprises' activities. The organization and methods of registration and analysis of financial results of profitability centers are recommended, what allows more effectively to monitor profit at enterprises of complicated organization structure. It is recommended to pick out as priority economic segments according to kinds of industrial production and to consider as secondary the geographical segments was suggested.