Utkina N. Accounting and control of business financial results

Accounting, financial statements and control of Ukrainian breweries' financial results. Creation of theoretical points and practical recommendations for the current accounting scheme and control of the business financial results. The methods of theoretical generalization and comparison, induction, deduction, integration, complexity, grouping, analyses, synthesis, economical analyses were used. The economical sense of the profit were researched. The analyses of financial situation of the breweries were made and brewery production peculiarities were studied as well as their impact on the accounting and control of the plant's financial results. The methods of business results calculation were determined and systemized in accordance with financial, managerial and tax accounting rules. Through combination of financial and managerial accounting principals the recommendation on breweries' revenue and costs accounting system improving were prepared. The current definition of enterprise's activity type was recommended to change. The stages of zero-based budget implementation in matrix format were prepared for brewer's companies. In order to optimize the company profit the elements of accounting policy were determined and formalized according to the economical analyses methods. Brewer's enterprises, educational process.