MAIN ASPECTS OF ORGANIZATION OF ACCOUNTING AND METHODOLOGY OF ANALYSIS OF FINANCIAL RESULTS
The main source of managerial decision-making, the conduct of production activities is information that is taken into account on a permanent and continuous basis in the accounting documents of economic entities. An important task is the correct and timely reflection of business transactions, their continuous and constant accounting. Accounting is, in fact, an indicator of the success of an enterprise. It is the only source of actually confirmed information about the work of the organization, covering such vital aspects as the financial situation (availability and use of property and resources), the development of the business process and, ultimately, the result of the organization's activities. Based on the analysis, a general set of normative regulation of accounting activities in Tajikistan was identified. It has been determined that the introduction of effective methods of management and activity in enterprises depends on various factors. It is proved that the financial result is considered an indicator of the well-being of financial and economic activities and management efficiency, a source of further development of the enterprise, and therefore is the most difficult object of analysis and accounting, requiring constant improvement, scientific research. It is concluded that the organization of accounting at the present stage is the basis of the organizational activity of the enterprise; its analysis provides the necessary information to the heads of the enterprise, which contributes to the development of economic relations between economic entities, the formation of strategic directions for the development of the company, increasing its competitiveness, etc.