Keywords: financial result, profit, loss, tendencies, stability, types of economic activity


The article examines the main indicators of financial results of Ukrainian enterprises by type of economic activity. It was found that financial results directly affect the stability, financial independence and ability to expand reproduction in enterprises. A positive financial result (profit) is a guarantee of solvency, investment attractiveness and a stable position in a competitive market. The financial result management system includes the formation, analysis of the composition and structure, areas of use, analysis of trends in volume, operational control. The main trends of official indicators of financial results during 2019-2020 are analyzed. The growth rate of profit and loss. The most stable – profitable and the most affected – unprofitable industries during the quarantine period were identified. The main factors that influenced the trend of declining profitability, increasing the number of unprofitable enterprises, which negatively affects the country's economy as a whole. It is emphasized that researching and analyzing trends of the financial results of the enterprise plays the role of additional tools and is a prerequisite for the existence of the enterprise in today's hanging environment. Analysis of trends is one of the most important elements of managing the financial mechanism of the enterprise, is the basis for further development of the enterprise, and in modern conditions of instability of an economic situation in Ukraine allows to avoid considerable losses and to increase competitiveness in the market. The reliability of the indicators of the analysis of financial results for previous periods provides the company with the opportunity to prepare project financial reports and estimates for future periods. Effective means of support of business entities are offered, which are aimed at ensuring sustainable development of the enterprise, increasing its profitability, resistance to changing environmental conditions. The objectivity, completeness and relevance of the information obtained on the basis of this analysis provides an opportunity to determine the state of financial independence, willingness to repay debts, find reserves, make appropriate management decisions, business strategy.


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How to Cite
Peniak, Y., Peniak, Y., & Rudenko, A. (2021). TRENDS OF INDICATORS OF FINANCIAL RESULTS OF UKRAINIAN ENTERPRISES. Economy and Society, (30).