Sklyaruk I. Accounting and analysis of the formation and use of the profits of enterprises (a case study - the brewing industry).

The thesis is a complex study on theoretical, organizational, methodical and practical grounds of the accounting and analysis of the profits of enterprises in the brewing industry. The economic essence of profit as a notion, as well as its role and importance in the conditions of the market economy are studied. The stages of development and interpretation of the category by the leading scientific schools are investigated. Peculiarities of determination of the profit, its presentation in the reporting in the foreign countries are summarized, which allows to identify the common and distinctive features. The comparative analysis of the methods to calculate the accounting and taxable profits is made, and the mechanism of their harmonization is suggested. The specificity of the production process of beer and non-alcoholic products is revealed, which allows to offer the registration and analytical support for the generation of profits by the types of products and product groups through the improvement of methodology and organization of accounting. The accounting models of the formation and use of profit are built on the basis of the suggested accounts and sub-accounts. The analysis of the activities of the brewing enterprises is made, which allows to outline the problems in its development and to offer the ways of their solution. A 5-factor model of the analysis of profitability of the enterprise is built and the factors, influencing the formation of the effective rate and the directions of the use of the results of the analysis in the management, are singled out.