NEW METHODOLOGICAL APPROACHES TO THE ANALYSIS OF FINANCIAL

NEW METHODOLOGICAL APPROACHES TO THE ANALYSIS OF FINANCIAL RESULTS OF A COMPANY

PURPOSE The purpose of the dissertation is to give full attention to the problem of profit as economic category and conduct the analysis of financial statements of the company.

SCIENTIFIC ADVISER My scientific adviser is Latushkina Nadezhda Mikhailovna, Candidate of Economics, associate professor of the Department of Accounting, Analysis and Audit. She helps me to cover the problem and to reveal practical solution of the problem The dissertation includes introduction, theoretical part, practical part, conclusion and references.

THEORETICAL PART The key moments of my theoretical part are: 1) to center on the point of the profit as economic category; 2) to consider the classification of kinds of profit and how they are formed; 3) to study the main purpose and areas of the analysis of profit. I have done theoretical part and judging by my scientific study I have written the article where I give full characterization of the definition “profit” since the ancient world. Of course, my scientific adviser helped me with my scientific work.

PRACTICAL PART In the practical part of the dissertation I stress the difference between domestic and foreign approaches to analysis of profit. Judging by this comparison I try to combine all these methods and find common characteristics.

PRACTICAL PART In the practical part I also conduct a factor analysis of profit. It is based on the reports of the limited company with road-building kind of activity. It is interesting to note that my analysis touches upon the specific kind of activity, that’s why I should underline how this analysis is conducted in another areas such as retail trade, automobile industry.

REFERECES I guess that summarizing all my scientific researches I will come to the logical and theoretically substantiated results. In my dissertation I use scientific literature on Economics, Financial management, Accounting, Analysis of financial company’s activity and so on.