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Home / Journals / JOURNAL OF MONETARY ECONOMICS AND MANAGEMENT / Issue 3 / The impact on the competitiveness of the organization of accounting and analysis of financial results
The impact on the competitiveness of the organization of accounting and analysis of financial results
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The impact on the competitiveness of the organization of accounting and analysis of financial results
Maksim V. Varankin 1
Valentina Sharapova 2
Natalia Sharapova 3
Authors:
1.  Ural State University of Economics
student

2.  Ural State Economic University (department of accounting and auditing, professor of the department)

Russian Federation
3.  Ural State Economic University (department of accounting and auditing, head of the department)

Russian Federation
Type:
Article
DOI:
https://doi.org/10.26118/2782-4586.2026.67.99.027
Pages:
from 196 to 201
Status:
In work
Received:
06.04.2026
Accepted:
16.04.2026
Published:
16.04.2026
Subject area:
UDC 657.6
Language:
Russian
Keywords:
methods of financial result analysis; profit; cost; revenue; liquidity; return on equity; income tax; personal income tax
Abstract and keywords
Abstract:
The article examines the issues of accounting and analysis of financial results, highlights the specific status of the enterprise due to the services provided, identifies revenue growth factors, dynamics and factors influencing the economic situation of the company. In modern economic realities, special attention is paid to the financial situation of the enterprise and its viability. In 2025, new tax rates are in effect in the Russian Federation, affecting taxes on personal income and corporate income tax, which affect the economic results of the company. A proper understanding of the economic condition of the enterprise allows for competent accounting and analysis of the financial results of the organization.

Keywords:
methods of financial result analysis; profit; cost; revenue; liquidity; return on equity; income tax; personal income tax
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References

1. Grishin, E. Yu. Analiz finansovyh rezul'tatov vazhnyy etap v povyshenii konkurentosposobnosti organizacii / E. Yu. Grishin, Yu. V. Sharapov // Aktual'nye voprosy sovremennoy ekonomiki. – 2025. – № 1. – S. 138-147. – EDN FTQUFG.

2. Prikaz Minfina RF ot 31.10.2000 N 94n (red. ot 08.11.2010) "Ob utverzhdenii Plana schetov buhgalterskogo ucheta finansovo-hozyaystvennoy deyatel'nosti organizaciy i Instrukcii po ego primeneniyu". Razdel VIII. FINANSOVYE REZUL'TATY URL: https://www.consultant.ru/document/cons_doc_LAW_29165/fd46f3e5b9daa456cd1935f0e06d78df1dc7e9ee/ (data obrascheniya 24.06.2025).

3. Buhgalterskaya (finansovaya) otchetnost' po RSBU AO «TEHNOLOGII DOVERIYa – AUDIT» za 2024 god URL: https://bo.nalog.ru/organizations-card/7155586 (data obrascheniya 24.06.2025).

4. Poyasneniya k buhgalterskomu balansu i otchetu o finansovyh rezul'tatah AO «DELOVYE REShENIYa I TEHNOLOGII» za 2024 god URL: blob:https://bo.nalog.gov.ru/d9732449-dccd-43df-af58-bf2be346443 (data obrascheniya 24.06.2025).

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