PROFITABILITY OF OPERATING ACTIVITIES OF ENTERPRISES: ACCOUNTING AND ANALYTICAL ASPECTS
PRAVDIUK Nataliia – Doctor of Economic Sciences, Professor of Accounting
Department, Vinnytsia National Agrarian University (21008, 3 Sonyachna Str., Vinnytsia,
The methodological basis for the cognition of the object of research is the scientific
postulates of a systemic solution to the problems of accounting support for profitability
management. The principle of scientific abstraction is used to reveal the genesis of the
accounting system for managing the profitability of operating activities and its dialectics.
The analysis was carried out using data from the State Statistics Committee of Ukraine.
It has been established that the trend towards an increase in production volumes
actualizes the problem of improving management, primarily financial results, and
profitability of operating activities in their composition .
Based on the studies, a conceptual model of accounting and analytical support has
been developed for managing the formation of the profitability of operating activities, some
issues of the accounting tracking algorithm for determining the efficiency of production
through indirect indicators of evaluation are considered. It is expected that the proposal s
suggested in the article will contribute to a partial solution of the problems of information
support for managing the profitability of the operating activities of the agricultural sector.
According to the results of foreign studies, it was determined that the use of
accounting information for managing and forecasting the profitability of operating
activities has two goals: to generate improved profitability forecasts and to form an
estimate of the value of enterprises based on the results of operating activities; determine
the market impact on the formation of profitability and minimize the information risks of
the formation of reliable information about operating activities.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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