title: Ð£ÑÐµÑ Ð¸ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ "ÐÐÐ")
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Accounting and analysis of the financial results of the organization (on the example of the organization LLC âZIKâ)
Creators: name: ÐÐµÑÑÐ°Ð½Ð¾Ð², ÐÑÑÐ°Ð³Ð°Ð½
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ
Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÑÐµÑ
ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ
Ð Ð¡ÐÐ£
ÐÐ¤Ð¡Ð
Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐµ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ñ
ÑÐ²ÐµÐ»Ð¸ÑÐµÐ½Ð¸Ðµ Ð¿ÑÐ¸Ð±ÑÐ»Ð¸
financial results
analysis
accounting
improvement
RAS
IFRS
main problems
profit increase

description: Ð Ð´Ð°Ð½Ð½Ð¾Ð¹ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÐµ Ð¿ÑÐµÐ´Ð¼ÐµÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÑÑÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÑ ÐºÐ¾Ð¼Ð¼ÐµÑÑÐµÑÐºÐ¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð° Ð² ÐºÐ°ÑÐµÑÑÐ²Ðµ Ð¾Ð±ÑÐµÐºÑÐ° ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ð° ÐÐÐ Â«ÐÐÐÂ». Ð¦ÐµÐ»Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ - Ð¾Ð¿ÑÐ¸Ð¼Ð¸Ð·Ð°ÑÐ¸Ñ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ Ð¸ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÑÑÐµÑÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ¾Ð² Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸. Ð ÑÐ¾Ð´Ðµ ÑÐ°Ð±Ð¾ÑÑ Ð±ÑÐ»Ð¸ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¿ÑÐµÐ´Ð¿Ð¸ÑÐ°Ð½Ð¸Ñ Ð·Ð°ÐºÐ¾Ð½Ð¾Ð´Ð°ÑÐµÐ»ÑÑÑÐ²Ð° Ð² Ð¾ÑÐ½Ð¾ÑÐµÐ½Ð¸Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ñ, ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸, Ð¿ÑÐ¸Ð·Ð½Ð°Ð½Ð¸Ñ Ð¸ ÑÑÐµÑÐ° Ð´Ð¾ÑÐ¾Ð´Ð¾Ð² Ð¸ ÑÐ°ÑÑÐ¾Ð´Ð¾Ð² Ð² ÑÐ¾Ð¾ÑÐ²ÐµÑÑÑÐ²Ð¸Ð¸ Ñ ÐÐÐ£, ÐÐ¡Ð¤Ð, Ð¿ÑÐ¸Ð²ÐµÐ´ÐµÐ½Ð° Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¾Ð½Ð½Ð¾-ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ°Ñ ÑÐ°ÑÐ°ÐºÑÐµÑÐ¸ÑÑÐ¸ÐºÐ° ÐÐÐ Â«ÐÐÐÂ». Ð ÑÐ°Ð±Ð¾ÑÐµ Ð³Ð»Ð°Ð²Ðµ ÑÐ°ÑÑÐ¼Ð¾ÑÑÐµÐ½Ñ Ð¸Ð¼ÐµÑÑÐ¸ÐµÑÑ Ð² Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼Ð½ÑÐµ Ð²Ð¾Ð¿ÑÐ¾ÑÑ, ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÐµ Ñ Ð²ÐµÐ´ÐµÐ½Ð¸ÐµÐ¼ Ð±ÑÑÐ³Ð°Ð»ÑÐµÑÑÐºÐ¾Ð³Ð¾ ÑÑÐµÑÐ°, Ð¸ Ð²ÑÑÐ°Ð±Ð¾ÑÐ°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð´Ð»Ñ ÑÐ»ÑÑÑÐµÐ½Ð¸Ñ ÑÐ¸ÑÑÐ°ÑÐ¸Ð¸. Ð§Ð°ÑÑÑ Ð²Ð¾Ð¿ÑÐ¾ÑÐ¾Ð² Ð¼Ð¾Ð¶Ð½Ð¾ Ð¾ÑÐ½ÐµÑÑÐ¸ Ðº Ð¼Ð¾Ð´ÐµÑÐ½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ð½Ð¾Ð³Ð¾ Ð¾Ð±ÐµÑÐ¿ÐµÑÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¾ÑÐ´ÐµÐ»Ð°, Ñ. Ðµ. Ðº Ð½ÐµÐ¾Ð±ÑÐ¾Ð´Ð¸Ð¼Ð¾ÑÑÐ¸ ÑÑÑÐ°Ð½Ð¾Ð²ÐºÐ¸ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½Ð¾Ð¹ Ð²ÐµÑÑÐ¸Ð¸ Ð¿ÑÐ¾Ð³ÑÐ°Ð¼Ð¼Ñ Â«1Ð¡: ÐÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸ÐµÂ» Ð¸ Ð¿Ð¾Ð´ÐºÐ»ÑÑÐµÐ½Ð¸Ðµ ÑÐ¸ÑÑÐµÐ¼Ñ ÑÐ»ÐµÐºÑÑÐ¾Ð½Ð½Ð¾Ð³Ð¾ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ¾Ð¾Ð±Ð¾ÑÐ¾ÑÐ°. Ð¢Ð°ÐºÐ¶Ðµ Ð±ÑÐ»Ð° Ð²ÑÑÐ²Ð»ÐµÐ½Ð° Ð¿Ð¾ÑÑÐµÐ±Ð½Ð¾ÑÑÑ Ð² Ð¿Ð¾Ð²ÑÑÐµÐ½Ð½Ð¾Ð¼ Ð²Ð½Ð¸Ð¼Ð°Ð½Ð¸Ð¸ Ðº ÑÑÐµÑÑ ÑÐ°ÑÑÐµÑÐ¾Ð² Ñ ÐºÐ¾Ð½ÑÑÐ°Ð³ÐµÐ½ÑÐ°Ð¼Ð¸ Ð¸ Ð¿ÐµÑÐ²Ð¸ÑÐ½Ð¾Ð¹ Ð´Ð¾ÐºÑÐ¼ÐµÐ½ÑÐ°ÑÐ¸Ð¸. Ð ÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð¾Ð²Ð°Ð½Ð½ÑÐµ Ð¼ÐµÑÑ ÑÐ°ÑÑÐ¸ÑÑÑ Ð²Ð¾Ð·Ð¼Ð¾Ð¶Ð½Ð¾ÑÑÐ¸ Ð¸ Ð¿Ð¾Ð²ÑÑÑÑ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ ÑÐ°Ð±Ð¾ÑÑ ÑÐ¾ÑÑÑÐ´Ð½Ð¸ÐºÐ¾Ð² ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¾ÑÐ´ÐµÐ»Ð°. Ð ÐºÐ°ÑÐµÑÑÐ²Ðµ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²ÑÐ±ÑÐ°Ð½Ñ Ð¾Ð±ÑÐµÐ½Ð°ÑÑÐ½ÑÐµ, ÑÐ°ÐºÐ¸Ðµ ÐºÐ°Ðº Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ ÑÐ¸Ð½ÑÐµÐ·, Ð¸Ð½Ð´ÑÐºÑÐ¸Ñ Ð¸ Ð´ÐµÐ´ÑÐºÑÐ¸Ñ, Ð³ÑÑÐ¿Ð¿Ð¸ÑÐ¾Ð²ÐºÐ° Ð¸ ÐºÐ»Ð°ÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ, ÑÐ¸ÑÑÐµÐ¼Ð½ÑÐ¹ Ð¸ ÑÐ¸ÑÑÐ°ÑÐ¸Ð¾Ð½Ð½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð·, ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ðµ. Ð Ð´Ð¾Ð¿Ð¾Ð»Ð½ÐµÐ½Ð¸Ðµ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÑÐµÑÐºÐ¸Ð¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¸ Ð¼Ð¾Ð´ÐµÐ»Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ.
description: In this final qualifying work, the subject of the study is the financial results of a commercial organization, and the object considered is LLC "ZIK". The purpose of the study is to optimize the accounting and tax accounting of financial results on the example of a production organization. In the course of the work, the requirements of the legislation regarding the definition, classification, recognition and accounting of income and expenses in accordance with PBU, IFRS were considered, and the organizational and economic characteristics of LLC "ZIK" were given. In this chapter, the problematic issues related to accounting in the organization under study are considered, and recommendations for improving the situation are developed. Some of the issues can be attributed to the modernization of the software of the financial department, i.e. the need to install a modern version of the program "1C: Enterprise" and connect the electronic document management system. The need for increased attention to accounting for settlements with counterparties and primary documentation was also identified. The recommended measures will expand the capabilities and increase the productivity of the finance department staff. General scientific methods, such as analysis and synthesis, induction and deduction, grouping and classification, system and situational analysis, and comparison, are chosen as research methods. In addition, economic analysis and modeling are applied.