UDC 336.14: 353

Authors

Makoeva Fatima Afsatievna
Assistant of the Department of Finance, Accounting and taxation, North Ossetian State university. K.L. Khetagurova
Yukhina Elena Borisovna
1st year master’s student, Faculty of Economics and Management, North Ossetian State university. K.L. Khetagurova

Abstract

In the economic literature and in our practice, the term «financial resources» is widely used, in which various values are invested – from the amount of cash in bank accounts and other accounts to other indicators of the balance sheet of the enterprise.
An unambiguous and reasonable interpretation of the essence of this financial category is important not only for theory, but also for the practical implementation of financial work in an enterprise, in a firm.

Keywords

financial resources, economy, finance, profit.