Name
Redina Victoria Ernstovna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Kuban State Agrarian University
Web site url
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Articles count: 3
The report on financial results is among the main forms
of financial statements of commercial organizations.
Annual report contains data for the reporting and prior
years received revenue-net cost of products sold gross
profit administrative and commercial costs, profit (loss)
from sales; it also includes: income from participation
in other entities; interest income; interest expense;
other income; other expenses; profit (loss) before
taxation current profit tax; change of deferred tax
obligations change of deferred tax assets other net
profit (loss). Reference in report: results of revaluation
of non-current assets not included in net profit (loss) of
the period results of other operations not included in
net profit (loss) for the period basic earnings (loss) per
share; diluted earnings (loss) per share. The report is
based on two fundamental principles – the method of
calculation and assumptions the continuity of the
organization. Its content transformed in accordance
with the format of the report, implemented the
international financial reporting standards - IFRS 1
"Presentation of financial statements". The value of the
statement of financial performance is determined by
their role as criteria of effectiveness and efficiency of
industrial - financial activities of business
organizations, the role of profit as source of financing
of expanded reproduction
In the article, we consider methodical basics of the
factorial analysis of financial results of activity and
financial results of product sales, the factorial
analysis of profitability of sales. Materials of the
factorial analysis of financial results of activity and
profit on realization of main types of products of
plant growing of JSC Agroobjedineniye Kuban of the
Ust-Labinsky area are presented. We have revealed
factors of reduction and reserves of profit increasing,
increases of profitability of economic activity of the
organization due to grain realization, sunflower
seeds, soy and beetroot. Methodical methods of
definition of quantitative measure of influence of the
profit created by the studied factor on dynamics of
sales are offered
The article discusses the importance of extra capital to ensure the effective development of both a single economic entity, and society as a whole. The authors analyze the process of formation and development of information society in the world and in Russia in particular. We have studied various scientific approaches to the definition of the modern paradigm of human development and defined the individual characteristics which, in the authors' opinion, are peculiar to the information society. The article analyzes the importance of innovation and investment in knowledge and information for the development of the Russian Federation of a modern market economy and a high level of well-being of each individual citizen and society as a whole. The dynamics of information and communication component of modern Russia, in the context of households and the productive sector has been studied. The criteria of investment attractiveness of the economic entity have been substantiated. We have studied the dynamics of the financial and economic results of the investigated economic entity - the Krasnodar branch of Soyuzmorgeo company. The article identifies the problems impeding the development of effective study of the organization. The authors have performed the analysis of the investment attractiveness of the Krasnodar branch of «Soyuzmorgeo» and recommended basic perspective directions of increasing its investment attractiveness