Skrypnyk M. Accounting and analysis of financial results in the management of a manufacturing enterprise

The dissertation investigates the organizational and technical peculiarities of the manufacturing enterprise affecting the accounting treatment and arrangements for financial results analysis. It summarizes theoretical approaches to the interpretation of the concepts of profit, loss, financial results and clarifies their accounting nature. The classification of income depending on the needs of accounting information users has been improved and the selected classification features depending on the type of accounting, in which the income is determined, has been individuated. Organizational and methodological approaches to accounting financial results have been improved by means of using the developed models of financial results accounting, sub-accounts system development and analysis. The usage of accounting policy elements for the purpose of management accounting and the statement of management accounting have been suggested. The governance reporting forms have been developed according to multiple stage of four level management of production as in line, workshop, main production unit and enterprise as a whole. Methodological approaches to financial results analysis has been developed, the concept of analytical procurement of management modeling by enterprises profit based on bifurcation theory and nonlinear dynamics methods combined with modern methods and system boundary (marginal) analysis has been suggested