Фінансові результати діяльності підприємств та їх використання в управлінні
Financial results of the enterprises activities and their use in management

Summary/Abstract: The subject of the research is the peculiarities of the definition and accounting of financial performance of enterprises, implementation and use of the data obtained in the management of their development. The purpose of the work is to identify the features of the content and components of financial performance of enterprises, justify their methods of accounting and analysis, use of the received accounting and analytical data in the tactics of activities and strategies for development in the future and to ensure efficiency and competitiveness. Methodological basis of the article became general scientific and special methods of scientific knowledge, accounting of incomes and expenses, financial results, generalization, method of comparative analysis, statistical and other methods of research. Results of work. It has been determined that financial results are fundamental to ensuring the efficiency and competitiveness of enterprises in a market economy. Therefore, their identification, interpretation of the content of the main factors and components is one of the main tasks of accounting and analysis of entrepreneurial activity. The specification of accounting and analytical information depends on the demands of enterprise management in order to make informed tactical and strategic management decisions. At the same time, it is said, rather, not about reducing costs and increasing revenues, but about their optimization. Increasing costs can even be deliberately admitted in cases of social responsibility. The field of application of results. The results of the study can be used to improve the accounting of income and expenditure, optimizing financial results in general; in the development of managerial accounting. They are important for the management, systematic management of tactical and strategic activities of enterprises as a whole, as well as responsibility centers. Conclusions. Accounting and analytical data on financial performance of enterprises can be used in forecasting and planning of their development in the future. They are the basis for tactical and strategic management decisions in order to increase the efficiency and competitiveness of enterprises in the conditions of market competition and uncertainty of the external environment of management.

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