METHODS OF DIAGNOSTIC ANALYSIS OF EARNINGS QUALITY ON THE EXAMPLE OF LLC «DIANA K»

Buldakova Marina Valentinovna
Volga State University of Technology
5-year student in "Accounting and Audit"

Abstract
In this paper the problem of interpretation of the term "quality of earnings" and the evaluation of the quality of earnings, LLC "Diana K" engaged in the production of confectionery products. We used the technique of diagnostic analysis and the author's method of OA Drozdov. At the final stage of the analysis of the author's method was chosen indicator - the growth rate of species sustainability of profits and it is calculated by the Spearman coefficient. The study revealed that the quality of earnings, LLC "Diana K" is low, therefore, the causes of the current situation and the ways to solve it. Article Submissions may be of interest to employees of financial services companies.

Article reference:
Methods of diagnostic analysis of earnings quality on the example of LLC «Diana K» // Economics and innovations management. 2013. № 4 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2013/04/2185

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