Особливості формування фінансових результатів підприємств торгівлі

Abstract

Досліджено динаміку фінансових результатів підприємств роздрібної торгівлі. Розрахунки здійснено за період 2010–2017 рр. за даними мережевих підприємств торгівлі. Визначено особливості формування та використання фінансових результатів, наведено склад доходів і витрат за видами діяльності.

The purpose of the research paper is representation of the research results concerning formation of financial results in network trade enterprises. The research results of financial results dynamics of retail trade enterprises for 2010–2017, which allow determining their unstable character, are presented. The general tendencies of formation of financial results are defined of the according to the selective aggregate of enterprises from seven network enterprises of retail trade. The features of financial results formation for the formed group of trade enterprises are considered step by step, with taking into account ratio between the corresponding income and expenditures on kinds of activity. It is established that economic activity is mostly profitable for retail chain stores throughout all studied period. Throughout the researched period on retail chain stores, the general growth of net income and also high and stable growth rates of net income are diagnosted during the researched period of retail chain stores; the high level of security of retail chain stores from external risks in general and financial crisis which took place during the researched period. The net financial result of the group of retail chain stores in general was positive. The analysis results of revenue and expenditures structure demonstrate one-oriented changes of the enterprises, in particular growth of comprehensive income is followed by growth of operating costs and vice versa. However, ratios between rates of changes of indicate are not always maintained. Despite of trade enterprises activity in financial and investment activities, from other types of usual activities of groups of enterprises is negative the general financial result. It demonstrates the imbalance of the corresponding income and expenses throughout the studied period and insufficient readiness of management of trade enterprises for search of compensators of the growing expenses on others types of the current activity.