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In the scientific article the modern approaches to the interpretation of the economic category "financial results" are investigated, the factors and indicators that form it are determined and the economic-analytical apparatus of enterprise’s net profit formation is proposed. The generalization of existing approaches to the interpretation of the category "financial result" made it possible to form the author's vision of the financial result as a generalized result of management, which reflects the level of financial and economic performance, the possibility of quantitative growth of the main economic indicators and characterizes the potential of sustainable development of the enterprise. The range of factors that influence the formation of enterprise’s financial results is determined. The means of correlationregression analysis provided an assessment of the most influential factors shaping the net profit of the food industry. According to built econometric and trend models, forecasting of the financial result for the future has been made. The results of the forecast showed a further increase in net profit, which contributes to the adoption of effective managerial decisions in the financial sector of the company. [ABSTRACT FROM AUTHOR]

The article covers theoretical aspects of cash flow analysis importance as a whole. Traditional methods of analyzing the efficiency of enterprise’s activity are investigated and their weaknesses are determined in comparison with cash flow analysis. Opinions of domestic scientists concerning the significance of cash flow analysis and management are systematized and foreign approaches towards the assessment of the enterprise’s efficiency are shown. [ABSTRACT FROM AUTHOR]