Model of Control of Financial Results of the Enterprise

Abstract

In article it is shown that on formation of financial result of the enterprise have impact a row multidirectional both internal, and external factors which define a final indicator - profit (loss) of the enterprise. As a result, the model in which all essential factors having impact on profit of the enterprise, engaged in electric power generation were included was constructed. The constructed model at methodological level solves a problem of identification of reserves of receiving profit of the enterprise. Moreover, the model allows to supervise financial result of the enterprise by identification of the factors which have made negative impact on financial result in the certain period. As a result, the constructed model allows to carry out an assessment of the actions connected with increase or reduction of indicators, entering into model. Therefore, the developed model gives opportunity to supervise financial result both all generating enterprise as a whole, and the separate station including some blocks, and also the separate generating block.

DOI: 10.5901/mjss.2015.v6n4s2p578