Alnaimat M. Accounting and analysis of financial results of enterprises of Ukraine and Jordan

The thesis is devoted to the substantiation of theoretical and methodological provisions and the development of practical recommendations for improving the accounting and analysis of financial results of Ukrainian enterprises, taking into account foreign experience in order to develop management solutions for improving financial results – the prerequisites for the socio-economic development of enterprises. The economic content of the concepts «incomes», «expenses» and «financial results» is specified and their classification is supplemented. A comparative analysis of the accounting systems of incomes, expenses and financial results of enterprises of Ukraine and Jordan was conducted by comparing the methodical principles and the current practice of their accounting in order to identify the possibilities of improving the existing theoretical and methodical approaches to the formation of the relevant accounting and analytical management support.Substantiation of the information support of the analysis of financial performance of companies by means of identification of the main sources of information has been further developed in order to take into account the full satisfaction of management needs, which will help to improve the quality of management of their formation. The methodological approaches to the analysis of financial performance are improved, taking into account the experience of Jordanian airlines, which provide a step-by-step analytical evaluation of the level and dynamics of the resulting economic benefits in the form of financial performance, which creates conditions for improving the efficiency of profit management.