BUSINESS INFORM №10-2016

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ABSTRACTS AND INFORMATION ABOUT AUTHORS

51

Section: Accounting and Auditing
UDC 657
Pavlykivska O. I., Marushchak L. I.
The Methodological Approaches to Defining Essence of Revenues and Expenses (p. 343 - 348)
The article considers features of order and compiling information on revenues and expenses with a view to their positive impact on both the business operations and the financial results of enterprise. An analysis of scientific-methodological approaches has been carried out, and a critical evaluation of definitions of «revenues» and «expenses» has been made that will meet the information needs of users on their implementation and optimization. Their main classification attributes have been researched and systematized. Methods for generating revenues and expenses together with a methodology for researching them have been provided, allowing to efficiently use the resources of enterprise and, at the same time, carry out an in-depth analysis of the factors, which would negatively impact the financial-economic activity of enterprise.
Keywords: revenues, expenses, profits, financial results of enterprise, analysis
Fig.: 1. Tabl.: 2. Bibl.: 19.

Pavlykivska Olha I. – Doctor of Sciences (Economics), Associate Professor, Professor, Department of Accounting and Auditing, Ternopil Ivan Pului National Technical University (56 Ruska Str., Ternopil, 46001, Ukraine)
Email: О[email protected]
Marushchak Lesia I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting and Auditing, Ternopil Ivan Pului National Technical University (56 Ruska Str., Ternopil, 46001, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Pavlykivska, Olha I., and Marushchak, Lesia I. (2016) “The Methodological Approaches to Defining Essence of Revenues and Expenses.” Business Inform 10:343–348.

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