The aim of the thesis is to develop a model of data management systems of financial results, based on the development of recommendations to improve the methodological and organizational aspects of accounting and analysis. The object of research is the process of your display and analysis of financial results of entities. The subject of research is theoretical, methodological and organizational principles and practice of accounting and analysis of financial results as a unified information system on enterprise performance. Methods: historical, logical, epistemological, tracking, grouping, analysis, synthesis, economic and statistical analysis, factor analysis, modeling. Scientific novelty of the results is theoretical, methodological and organizational rationale, development, testing and implementation of recommendations to improve accounting and methods of analysis of financial results. First: - proposed functional model of software system management data on income, which is based on an adapted analytical accounting system. This will increase the efficiency of accounting and analytical procedures that underlie decision-making. Improved: - organizational approaches to accounting income, expenses and financial results, which increases the degree of homogeneity, allows you to set those responsible for their formation and opens additional possibilities to control them at various stages and phases of activity; - reporting farm income and cost performance and financial results, and Income Statement (form number 2), which helps ensure proper ongoing monitoring of company business and generate database of analytical studies for users of different levels; - system analysis of the efficiency of enterprise resource complement factors aggregate return on assets and equity resizing; - methodical aspects of factor analysis of profit (loss) of the main activity of the enterprise, based on the traditional approach, supplemented by the proposed vosmyfaktornoyu multiplicative model, which allows to determine the influence of factors on net income (loss) at all stages of its formation . We got further development: - interpretation of the terms "income" and "income" - the structure of the Regulation on the accounting policy of the organization of accounting of financial results - economic analysis of system functions by isolating the functions of making and monitoring. The study implemented in the activity: Department of Economics Uman State District Administration (№ 18 sq., 10/12/12) Ltd. "Good" (№ 56, 07.06.11) and others.
