Improvement of the mechanism of managing financial results of the enterprise

Abstract

The work reveals the theoretical and methodological foundations of the company's financial results. An analysis of the consolidated financial results of the AGRANA group and Agrana Fruit Ukraine LLC was conducted, including a factor analysis. The concept of improving the mechanism of managing the company's financial results was developed, a correlation-regression model of the financial results of the AGRANA group was proposed as a management tool, the forecasting of the financial results of the AGRANA group was carried out, considering the risks accompanying their receipt.
The main scientific result of the study is the concept of improving the mechanism of managing the company's financial results, the purpose of which is to increase the EBITDA indicator, considering adjustments for the inflation index, due to flexible management of the differentiation of business segments and cost optimization, considering the legal restrictions of the company's financial and accounting policy.