Publication: Peculiarities of Analysis of Financial Results of Agricultural Enterprise
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
MAZURKEVYCH, Yelyzaveta. Peculiarities of Analysis of Financial Results of Agricultural Enterprise. Scientific coordinator: IONIN, Yevhen In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 88-93. ISBN 978-9975-147-93-4 (PDF).
The article is devoted to the analysis of financial results on the example of PJSC JV «Chornomorska perlyna», the main types of analysis of financial statements and articles specific only to agricultural enterprises. In the process of writing the article, the following research methods were used: horizontal analysis, vertical analysis, trend analysis, elimination, factor analysis. As a result, the specifics of items of expenses and income from the initial recognition of biological assets and agricultural products were studied. CZU: 338.43:005.52; JEL: M00, M41, C81; DOI: https://doi.org/10.53486/issc2023.11
The article is devoted to the analysis of financial results on the example of PJSC JV «Chornomorska perlyna», the main types of analysis of financial statements and articles specific only to agricultural enterprises. In the process of writing the article, the following research methods were used: horizontal analysis, vertical analysis, trend analysis, elimination, factor analysis. As a result, the specifics of items of expenses and income from the initial recognition of biological assets and agricultural products were studied. CZU: 338.43:005.52; JEL: M00, M41, C81; DOI: https://doi.org/10.53486/issc2023.11
Keywords
financial analysis, horizontal analysis, vertical analysis, trend analysis, elimination, reporting period