UDC 336.671
DOI 10.36461/NP.2025.74.2.016
FINANCIAL RESULT AS A SOURCE FOR THE SUCCESSFUL ACTIVITY OF A BUSINESS ENTITY
M.A. Polyakova, Candidate of Economic Sciences;
A.V. Nosov, Candidate of Economic Sciences, Associate Professor;
E.I. Pozubenkova, Candidate of Economic Sciences, Associate Professor;
S.N. Alekseeva, Candidate of Economic Sciences, Associate Professor
Federal State Budgetary Educational Institution of Higher Education"Penza State Agrarian University",
Penza, Russia, tel. (909) 316 27 88, e-mail:
The financial result of a business entity is the monetary form of the economic result of its financial and economic activities over a certain period of time and is formed on the basis of its income and expenses. The financial results are fully reflected in the accounting reports, which serve as the basis for the analysis and calculation of financial ratios characterizing the success of the enterprise through effective management of the financial results. The relevance of the research topic is presented in the effective and efficient activities of business entities with positive dynamics of financial results. Business entities (regardless of whether they are large or small, private or state-owned) that regularly monitor their financial results are in a more advantageous position on the production market, i.e., they are competitive and financially stable. The authors have defined an algorithm for analyzing the financial results of an enterprise that allows a comprehensive examination of the impact of factors on the financial position, profitability, liquidity and solvency of a business entity.
Keywords: financial results, analysis, accounting liquidity, profit margin, gross profit, revenue.