Havrylyuk V. Formation and distribution of profits of enterprises with seasonal character of production: accounting and analytical aspect.

Conceptual principles of the accounting and analytical management providing forming and enterprises profits allocation with seasonal character of production are offered which is based on the theory of capital maintainance and is precondition of objective estimation of financial and economic activity and making grounded administrative decisions. Concepts of "profit" are specified. For the improvement of the method of account and analysis of forming and allocation of enterprise profits it is suggested to demonstrate the processes of product selling, goods and services providing on the 791 account (with opening sub-accounts of the second order). Debit shows complete cost of realized units, goods and services. Credit shows profits from product realization, goods and services (without the sums of indirect taxes). Influence of external factors on the system of accounting and analytical providing is well-proven. With the purpose of objectivity increase in the process of profits allocation the necessity to take into account the factor of time is grounded. It may be caused by features of seasonal production, and also decrease of attention to the price change when applying the principle of extra charge and profits and charges accordance.