Thesis

thesis on the topic: "Accounting and analysis of the financial results of the activity of LLC" Agroholding Dubovsky "Dubovsky district of the Volgograd region". The work is assessed excellently, 2010, "red" diploma

CONTENTS

Introduction ………………………………………………………………………… ..3
1. Theoretical foundations of accounting and analysis of financial
the results of the enterprise's activity ……………………………………… ... 5
1.1. Features of accounting for financial results …………………………… ... 5
1.2. Financial results analysis methodology ……………………. ……… ..19
2. The actual state of the organization of accounting for financial results
and their analysis in LLC "Agroholding Dubovskiy" ……………………………… ..28
2.1. Economic characteristics of the enterprise and organization
accounting work ………………………………………………………… .. …… 28
2.2. Accounting for financial results at the enterprise …………………… .. …… 37
2.3. Analysis of the formation of financial results
activities of the enterprise ………………………………………… ... ………… .44
3. Improvement of accounting and analysis of financial results
LLC "Agroholding Dubovsky" ……………………………………………… .51
3.1. Improvement of accounting at the enterprise …………… ..51
3.2. Factor analysis of the financial results of the enterprise ………… ..… ..56
3.3. Reserves for increasing profits and growth indicators
profitability of the enterprise ……………………………………………… ... 63
Conclusions and proposals …………………………………………… ... ……… .67
List of used literature ………………………………… ... ……… 72
Appendices …………………………… .. ……………………………………… .77

INTRODUCTION

Currently, leading economists in the field of accounting and economic analysis pay great attention in their research to the study of the financial results of the economic activity of the enterprise. The financial result completes the cycle of the enterprise's activity associated with the production and sale of products (work performed, services rendered) and at the same time acts as a necessary condition for the next round of its activities.
Close interest in the problems of forming various indicators of financial results in accounting has appeared quite recently. Prior to this, the issues of accounting and analysis of financial results were not given due attention, since the category of profit and its derivatives were problems to a greater extent technical, rather than economic. Nevertheless, it was during that period that high-quality methods of accounting and analysis of the formation of various financial results of the reporting period were developed, and in their development and the corresponding accounting models.
It can be argued that the methodological and often methodological support of accounting, analysis and reporting on financial results lags far behind the theoretical and practical needs. Essentially, there is no fundamental theory of accounting and analysis of the entire set of financial results. The theoretical substantiation of the most important categories of financial results is reduced to the mechanical reception of Western theories of the formation and assessment of such information without taking into account the achievements of the national school.
Thus, the relevance of the topic of the thesis is associated not only with their dramatically increased role in the economic development of organizations, but also with the unresolvedness of many problems of a general economic plan.
The purpose of this work was to study the organization of accounting of financial results and their analysis on the example of a specific agricultural enterprise.
In accordance with the set goal, the following main tasks were solved in the thesis:
 generalized theoretical issues of accounting and analysis of financial results;
 given the economic and organizational characteristics of the enterprise;
 Considered the features of the actual state of accounting for financial results at the enterprise;
 analysis of financial results;
 recommendations were given for improving the accounting and analysis of the financial results of the enterprise.
The subject of the research is the system of generating accounting information on the financial results of the activity of LLC "Agroholding Dubovsky" in Dubovsky district of the Volgograd region. The object of research n