შემოსავლებისა და ხარჯების ანალიზის ძირითადი საკითხები სს „თელასის“ მაგალითზე

The main object of study of the master's thesis is the importance of income and expenses for the assessment of the financial results of the enterprise, their recognition, the extent to which the existing standards are met. The study is presented on the example of JSC "Telasi", its financial reporting elements are used.
The first chapter discusses the following key issues: the essence of revenue, its importance for evaluating the performance of the enterprise, classification, stages of revenue recognition, evaluation criteria, discusses the revenue formation, structure and dynamics of the enterprise, calculates deviations in quantitative and percentage indicators and analyzes the factors affecting them.
In the second chapter the following key issues: the essence of costs, their classification of cost behavior, a structural and dynamic analysis of costs, an analysis of the relationship between income, costs and profits, and the risks of bankruptcy. The impact of revenue and expenditure on profit formation has been studied, profit dependency analysis has been conducted, bankruptcy ratio has been identified and its causes have been identified.
The report presents an assessment of the factors affecting the financial results of the analytical enterprise, explains the reasons for the changes in the volume of certain items in the elements of financial reporting. Bankruptcy risks are also assessed, recommendations are issued based on the identified results.