Економічна сутність фінансових результатів діяльності для сільськогосподарських підприємств України

Abstract

У статті визначено і узагальнено сучасне тлумачення сутності фінансових результатів. Досліджено особливості сільськогосподарського виробництва, які впливають на процес бухгалтерського обліку фінансових результатів. Запропоновано напрями удосконалення для покращення фінансових результатів, розглянуто особливості визначення фінансових результатів сільськогосподарських підприємств. Визначено показники, що характеризують рівень ефективності підприємства. Наголошено на важливому значенні аналізу фінансових результатів з метою прийняття ефективних управлінських рішень.

В статье определено и обобщенно современное толкование сущности финансовых результатов. Исследованы особенности сельскохозяйственного производства, которые влияют на процесс бухгалтерского учета финансовых результатов. Предложены направления усовершенствования для улучшения финансовых результатов, рассмотрены особенности определения финансовых результатов сельскохозяйственных предприятий. Определены показатели, характеризующие уровень эффективности предприятия. Отмечено важное значение анализа финансовых результатов с целью принятия эффективных управленческих решений.

Introduction. In modern conditions, the agrarian sector of Ukraine's economy and its further development remains in a fragile situation and needs global influence and intervention to improve performance. Under these conditions, connected with the difficult economic situation in the country, the low level of bank lending of economic agents of the agrarian sector, lack of competitiveness and the low level of innovation in the enterprises of the agrarian sector, there is the issue of the performance of the production and economic activity of data sub-objects of management. The purpose of the existence and development of an economic entity is to obtain an enterprise with a positive financial result that will satisfy the needs of their owners. It is profit that is an important incentive for business entities to effectively use available labor, material, and financial resources. Purpose. The purpose of this work is a direct study of the concept of the essence of the theoretical, economic and social aspects of evaluating the financial results of the business entities, as well as the definition of appropriate methods for evaluating financial results and considering the main features of their analysis in agricultural production. Results. As a result of the research of this issue, the essence of the concept of profit as an economic category was formed and analyzed, the evolution of the methods of analysis of financial results of economic entities was explored, proposals were made for improving the use of financial results of agricultural enterprises' activity, and indicators characterizing the level of enterprise efficiency were determined. Conclusions. Hence, profit is a general economic category. It represents a part of the income of a particular production company, obtained under the influence of internal and external factors and the level of development of entrepreneurship, it is the difference between the income received as a result of economic activity and the costs incurred by the enterprise in the process of obtaining these revenues. Profit is used to realize the process of expanded reproduction and satisfy the interests of owners of enterprises, employees, investors and the state. Income from agricultural activity is an increase in economic benefits, directly in the form of the receipt of assets derived from separation from a biological asset intended for sale and a reduction in liabilities that result in an increase in equity for the reporting period, as well as create an economic basis for covering all types of current expenses. The natural and climatic conditions also have an important impact on these benefits. It is practically impossible to highlight and reveal the entire essence of the economic content of financial results in one integral one. After all, every point of view explains a certain aspect of the concept of financial results and deserves attention. But one can conclude that the comparison of incomes with expenditures in a certain period reveals the general economic content of financial results.

JEL Classification: Q01, Q14, Q18.