On the need to harmonize the concepts and methods of calculation basic indicators of the activities of commercial organizations
The article outlines the author's position on the need for a unified approach to the definition of the concepts and content of indicators used in the process of economic analysis of costs and financial performance of commercial organizations. In the professional literature, authors often admit different interpretations in the conceptual apparatus on economic issues, which makes it very difficult for students and practitioners to master the methodological issues of economic analysis of the results of commercial organizations. As the basic concepts in the article, it is justified to use the indicators presented in normative and methodological documents approved by the Government of the Russian Federation, as well as published by the Ministry of Finance of the Russian Federation.