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Methodological basis of the financial forming results at meat processing enterprises
Financial results become important In case of market relations, providing increased revenues to the state budget, promoting investment attraction and business activity of economic entities.
The aim of this article is to identify and disclose scientific and formation methodological principles of financial results at meat processing plants.
Financial results formation in the business of agricultural products processing is mainly due to their operations. Financial results directly affect the stability, the financial independence and the ability to play in extended enterprises for processing agricultural products.
According to economic point of view, financial results are one of the most important indicators of the company, which shows the value change of equity as a company result.
The financial results finding are described in the following methods: 1) the financial result review (profit / loss) as the difference in the cost of so-called «net assets» at the end and beginning of the period, where net assets is the difference between the total value of company assets and the third largest debt individuals; 2) financial results are the difference between revenues and production costs (according to the accounts «input-output»).
In general, the financial results of calculations are set up according to the national P (S) 3 «Income Statement».
In domestic accounting practice is used by «input-output» method which involves financial result finding as the difference between income and the corresponding amount of costs. The experience of international accounting practice is based on the usage of three main methods for determining the financial results of business enterprises: 1) «input-output», 2) balance method, 3) the method finding the financial result as a net assets change of the company during the activity period.
In the methodological aspect in shaping the financial results, the role and importance of its control is the most important thing. In this case, permanent control of any process to identify whether it is a desirable outcome or initial predictions should be made.
The term «control» (test) as a function of management goes beyond the concept of «control». Management control is not a single action. It is a continuous process that involves strategic implementation monitoring and operational plans to determine the efficiency of their execution, and in the case of need to use regulatory measures.
The effective implementation of control functions which are possible for constructing a monitoring financial performance system will ensure the timely collection and processing of information required for management diagnosis efficiency of financial results.
Thus, management leaders can influence the implementation of the goals at every stage: planning, implementation and monitoring of implementation, with the help of financial results.
The study points out that the methodological basis for the formation of financial results which are important for the company functioning and for decision-making information.
Key words: financial results, methodological basis, income, losses, meat processing enterprises, strategy, methods, principles.
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