ფინანსური შედეგების აღრიცხვა და ანალიზი შპს „კავკასუს როუდ პროჯექთის“ მაგალითზე

The essence and issues of accounting and analysis of financial results are discussed in the master thesis.
The urgency of the issue is determined by the fact that the accounting and analysis of financial results provides important information about the results of the company's activities, which is the main lever for the company's management. The financial results measure the efficiency or inefficiency of the company. Final financial ratios are important for investors so that they have information about the company's activities.
The paper discusses the methods of financial results analysis and the system of indicators on the basis of which the final financial results are evaluated. The financial result of the company is the profit, the goal for which the company carries out its activities. Profit and profitability ratios are also reviewed and a factor and dynamic analysis of the company is conducted. The effects of the coefficient changes are identified and recommendations are made.