financial results

“Grȕndisse einer őekonometrie” – econometric accounting theory developed at the border of the XIX - XX centuries

The materials of this article are a continuation of the published results in the publication in the previous issue, which provides a generalized comparison of the basic principles of building accounting and "traditional" econometric concepts. In this study, an analysis of the formulated methodological principles of the studied accounting (balance sheet) theory was carried out with an assessment of the methods of representation in the accounting system and the balance sheet generalization of the main objects and economic processes of the enterprise.

Information technology for forecasting the financial results of insurance companies

The purpose of time series modelling is to predict future indicators based on the study and analysis of past and present data. Various time series methods are used for forecasting. The article uses econometric extrapolation research methods. Analyzed scientific works are related to extrapolation methods for forecasting time series. The dynamics of the financial formation related to results of Ukrainian insurance companies by the types of their activities have been analyzed. The main factors that determine the effectiveness are determined.

Theoretical-conceptual Background, Methodical Approaches and Criteria for Establishing Business Results in Accounting and Financial and Economic Thought of Galicia (Second Half of the Xix - First Half of the Xx Century).

The objective establishment of the level of efficiency (effectiveness) of the functioning of economic entities with the complexity of the architectonics of the economy becomes more problematic, and the system of criteria of efficiency becomes more complex and more debatable. In today’s financial and accounting theories and, as a consequence, the practice of financial management, there are a number of debating questions about the system of performance indicators, methods of formalization.

Formation of information framework analysis for the performance management and external customers

The article describes the classification of analytical data for groups of users, reasonably justified the informative report on the financial results and annual form number 5, "Notes to the financial statements," which allows to make predictions of future operations. The different users of financial statements and number of problems they solved are concidered; proposed general scheme of the information formation and the analysis of the  company’s activity which presented in figures.