The system of accounting, analysis and control of the financial results of the company: assessment interconnections
Topical issues of account, the analysis and control of financial results of the enterprise are presented in article. Dynamics and structure of products in the enterprise, results of his activity are presented, the order of accounting of financial results is reflected in accounts of accounting, the horizontal and vertical analysis of financial results of activity of the enterprise is carried out, results are generalized by the corresponding conclusions. It is known that the purpose of activity of the commercial organization is obtaining positive financial result -profit. At the end of the reporting period the organization defines financial results of activity to which reflection the indicators characterizing final economic efficiency of production and degree of economic return have to be applied. Act profit before the taxation as such indicators, the profit of the reporting period. When calculating indicators of profit, profitability of production, sales, etc. it is necessary to approach process of formation of end financial result correctly. As a number of factors exerts impact on the size of the profit which has developed in the organization, it must be kept in mind all items of expenditure reducing this size. It is known that besides direct costs by production of a product there is a number of overhead costs which also increase prime cost of the created product, and, respectively, reduce taxable base of profit. The correctness of calculation of end financial result is regulated not only by a number of Accounting regulations, but also the Tax Code of the Russian Federation. Only at the correct calculation of size of end financial result of the organization (profit) also the income tax which is subject to obligatory payment in the budget will be correctly estimated.