ACCOUNTING AND ANALYTICAL SUPPORT OF OPERATIONAL PROFIT MANAGEMENT UNDER THE CONDITIONS OF THE CORONAVIRUS PANDEMIC
The article discusses the directions of improving the operational accounting for the formation of the financial result of a commercial organization, which serves as a source of information for its analysis. The results of such an analysis are necessary for making timely management decisions on the regulation of business processes. The technique of operational analysis of income and expenses is disclosed, which depends on the time criterion established by the organization independently, depending on the need for operational information. The significance of the analysis for short periods of time of the proceeds received from the sale of goods (works, services) is determined, which makes it possible to regulate not only the volume of sales, but also settlements with debtors in accordance with the terms of payment for the shipped goods provided for by the supply contract. The sequence of reflection of income and expenses in accounting registers on the basis of primary documents is reflected on the example of a functioning commercial enterprise. Methods and techniques of generalization of operational information obtained on the basis of accounting using a double entry system are presented. The importance of accounting and analytical support for controlling the formation of the profit of economic activity, optimizing costs in an unstable economy, emerging emergencies that destabilize business and lead to losses, is disclosed.