Abstract:

Assessment of financial stability is considered one of the main areas of financial analysis, since its task is to analyze business performance, predict the stability of business activities from a long-term perspective, analyze the formation and accumulation of capital, and prevent the company's financial crisis. The performance indicators of companies reflect the effectiveness of operations and transactions for the period under review and allow us to evaluate the business segments in the process of creating profits. The important indicators characterizing the efficiency of the activity of the economic entity are the financial results - profit or loss. These indicators make it possible to assess the business results for the reporting period, as well as prospective reserves for the growth of business efficiency. The article discusses the methodological approaches to the analysis of business results and their impact on the creation of capital and sustainable development. The purpose of any commercial organization in a market economy is to obtain a positive financial result, that is, profit, ensuring the functioning of the company, independence and autonomy in the external environment. The study of profitability allowed to reveal its relationship with the provision of business activity, the effective implementation of the company's mission to provide consumers with necessary goods. Disclosed is a methodology for analyzing financial results necessary to obtain information for making decisions on effective business management.