RU

Keyword: «net profit»

The article deals with the formation of the report on financial results in accordance with the Russian law and with IFRS. A comparison of the report articles is presented, the differences and similarities of the report, which is formed in accordance with domestic and international standards are examined.
The article takes into account technical and economic, its combustion efficiency, net profit, net present value, compared with the traditional pleasant result of combustion.
The article examines the essence of financial results and their significance for the further development and prosperity of the enterprise. The main tasks of financial results management in order to ensure the well-being of the owners of the enterprise, both at the present moment and in the future, are given. The factors and conditions that have a direct impact on the ability of agricultural enterprises to achieve high financial results are shown.
This article examines the economic essence of the concept of profitability as the main relative indicator characterizing the effectiveness of the organization as a whole, the degree of profitability of all areas of its activities without exception, as well as being a tool for managing the financial results of the enterprise.