Accounting of financial results on the objects of activity of the enterprise

The subject of the study is the accounting of financial results on the objects of activity of the enterprise.
The purpose of the study is to outline the principles of reflecting the financial results of the
enterprise on the accounts and on the basis of the substantiation of the nature of their occurrence.
Research methods. In this work the dialectical method of scientific knowledge, the method of
analysis and synthesis, the comparative method, the method of data generalization are used.
Results of work. The article outlines the functions of profit. Classification of the factors influencing
formation of profit of the enterprise is resulted. Defined and characterized indicators to assess the
economic potential of the enterprise with its profit. Four sub–accounts have been proposed in the
financial results account 79 in order to eliminate inconsistencies between the requirements for
information on the types of activities under the current procedure for its formation.
Conclusions. The results of the study lead to the following conclusions. Problem for implementation
at enterprises of Ukraine is a method for determining the financial result from three sources: the
results of the sale of objects of activity, initial recognition and revaluation of assets. It is proved that
the formation of financial results, not selling objects of activity, is not only difficult to apply, but also
unreasonably overestimates (or lowers) the results of management. Formation of incomes and
expenses that arise out of the implementation process, as part of additional capital, clearly distinguishes
sources of economic potential in accordance with their essence and nature of occurrence.