Economic activity of enterprises of ore mining and processing complex of the Krivorizhz'kiy region, directed on a receipt arrived. Scientific ground and research of separate theoretical and practical questions in relation to organization and method of account and audit of forming of financial results on the enterprises of ore mining and processing complex of the Krivorizhz'kiy region. A dialectical method of cognition is a retrospective analysis, scientific methods of specification, abstracting, generalization, supervision, comparison, questioning, comparison, induction, deduction, analysis, synthesis, abstract generalization, theoretical synthesis, economic-mathematical modeling. On the basis of theoretical generalization of essence of financial result (profit, loss) and research of syntactic, semantic and pragmatic maintenance, the chart of forming of net profit (loss) of enterprise is built with the use of syntactic approach which can be basis of the program of audit of financial results of activity of enterprise. The order of account of forming of financial results is offered on the enterprises of ore mining and processing complex by expansion of nomenclature of sub-accounts of class 4 the "Property asset and providing of obligations" and development of new chart of accounting of profit and charges after classes 7 "Profits and results of activity" and 9 "Expenses of activity", and also the technological card of operations is developed within the limits of the offered order for the practical use, that will provide transparency of accounting information and its systematization for forming of informative base of analysis of financial results of enterprises and reflection in accounting of reliable and true information. The technological card of operations of forming of financial results is inculcated in practical activity of enterprises of ore mining and processing complex with the purpose of improvement of organization and technique of collection and grant information about profits, charges and income, and also system of SAP R/3, that is oriented to the International standards of record-keeping and opens wide possibilities of going into international financial markets, stocks of exchanges and bringing in of foreign investments. Industrial enterprises of Ukraine, educational process.
