The МЕТОДИЧЕСКИЕ АСПЕКТЫ АНАЛИЗА И ПРОГНОЗИРОВАНИЯ ФИНАНСОВЫХ РЕЗУЛЬТАТОВ ПРЕДПРИЯТИЯ

Леонид ДАНИЛЬЧЕНКО Кафедра «Бухгалтерский учёт»

Аннотация

În articol sunt specificate şi caracterizate modelele economico-matematice ale factorilor analizei rezultatelor financiare ale activităţii întreprinderii şi modelul calculelor normale (norma) ale veniturilor din vânzările nete, procedeele metodice ale analizei factoriale cu folosirea modelelor ataşate.

In this article economic-mathematical models of the factorial analysis of financial results of activity of the enterprise and model of calculation of the normal (normative) rate of profitableness of sales, methodical receptions of the factorial analysis with use of the offered models are considered. The work can be useful by students, post-graduate students and experts of economic structures.