Nadejda Danilova

The paper is devoted to the organization of the analysis of the financial results of industrial enterprise based on indicators of financial statements. The author proposes to split the analysis into stages, each of which includes its own system of indicators. An example implementation of this methodology and conclusions help to identify the aspects of the analysis of the financial results, which should be focused on.

The paper analyzes the key success factors (competitive advantage) on the example of the engineering enterprise. The author suggests using PEST and SWOT analysis as a complement to the analysis of business activity of an enterprise in order to make more informed management decisions. An example of using this methodology and conclusions is the benchmark for the allocation of individual businesses a competitive advantage.

The analysis of financial stability is the part of the company's financial analysis. Financial sustainability de-termines the long-term solvency. The problem of analysis of financial stability due to the peculiarities of ac-counting statements, different approaches to the notion of «capital», the contradictions in the interests of internal managers and external creditors, which affect the interpretation of indicators. Article is devoted con-sideration of indicators of financial stability from the point of view of management. Reviewed the existing tools of analysis to solve the problems of interpretation of its results.

Problems of accounting reform associated with the introduction of the practice of international accounting standards for accounting and reporting. Since 2013, introduced a new law "On Accounting". Many of the concepts and provisions were changed. This is true not only of the terms, but also the conceptual approaches to the organization and regulation of accounting businesses. In parallel with the work on the revision of this law for nearly fifteen years of work on the implementation of IFRS in Russian accounting practices. However, in recent years, this trend took shape in the form of the Russian Finance Ministry Plan for 2012-2015 for the development of accounting and reporting in the Russian Federation on the basis of IFRS. The article examines the areas of accounting reform that need to be taken into account already in the organization accountant accounting process across the enterprise.