Additional Income of Commercial Organizations as An Object of Control

Abstract

In this article the essence of notions “financial independence” and “additional income” is dealt with. Different sources of additional income are considered and the classification model of additional income of commercial organizations for its financial independence has been developed. The blocks “analytic procedures” and “auditing procedures” have been developed. Also the method of auditing of additional income for financial independence is considered. When developing the method of analysis, the complex system of indicators for informational support of financial independence of commercial independence is offered.