THEORETICAL AND METHODOLOGICAL APPROACHES TO THE DEFINITION OF THE TERM «FINANCIAL RESULT» IN FINANCIAL ACCOUNTING AND AUDIT

The article substantiates the conceptual apparatus "financial result" from standpoint of forming main theoretical and methodological approaches to determining financial results enterprise in accounting auditing, which is important addressing formation results, inherent auditing analytical support, consists operational control costs revenues for a certain period. research scientific essence have shown that terms understanding can be defined as process calculating it based on legal regulatory framework subject accrual principles. It established result should considered an object instrument principles compliance with income indicator management economic activity enterprise. According analysis, stated support mechanism, characterized by relevant elements management. element regulations activities modern business conditions, distribution profits. External mechanism regulating use profits processes affect state market development, industry, investment industry company belongs more. internal structure system organization at relation Methodical approaches, methods procedures order manage profitability