Совершенствование учетно-аналитических методов формирования финансовых результатов промышленного предприятия
: магистерская диссертация

Tesis doctoral: Master's Thesis


The purpose of the study is to improve the accounting and analytical methods for the formation of indicators of the financial results of an industrial enterprise used in various forms of reporting.
The scientific novelty of the research consists in summarizing the scientific and theoretical material on the methods used for various purposes to form the financial results of an industrial enterprise and to develop recommendations for improving the relevant accounting and analytical procedures.
The practical significance of this work can be determined from the point of view of developing recommendations for improving the performance of UC RUSAL and the possibility for analysts to use the proposed improvements in the methods of analyzing the financial performance of an industrial enterprise in the interaction of retrospective and strategic analysis.
Three provisions of scientific novelty presented in the master's thesis.
1. Components are structured and systematized that form the financial results of an industrial enterprise for the purpose of raising the information content of management accounting data used in the preparation of financial statements. An algorithm has been developed to streamline accounting information on revenues in the budgeting system in order to correctly transfer data for the preparation of financial statements under RAS and IFRS.
2. The methods for analyzing the direct material and labor costs of an enterprise have been improved for the purpose of increasing the control function of budgeting and speed of data transfer in the preparation of financial statements.
3. The interrelation of the retrospective (standard) analysis of financial results and indicators used for strategic planning (SWOT-analysis), allowing to increase the efficiency of enterprise finance management, is revealed.
Fecha de adjudicación2018
Idioma originalRussian
Institución adjudicataria
  • Ural Federal University
SupervisorЕлена Рудольфовна Синянская (Supervisor)

Citar esto