The role of accounting in the financial stability of the enterprise: strategic planning and analysis of financial indicators

Abstract

Recent transformations in the market economy have forced Ukrainian enterprises to review their policy regarding the effectiveness of the reproduction of fixed capital in order to urgently solve the issues of competitiveness and economic stability. Ensuring the sufficiency of financial resources for the reproduction of fixed assets is one of the most important conditions for achieving the goals and objectives set in the company's financial strategy. Specific ways of achieving the respective goals are determined by the financial policy. Financial policy includes management policy that optimizes the structure of reproductive sources of potential productive forces in order to acquire significant reproductive sources of fixed assets, pricing policy, policy of profit formation and use. The purpose of this work can be defined as clarifying the role of financial accounting in ensuring the financial stability of enterprises by determining accounting and analytical support for the development of financial stability analysis systems. The research analyzed the content of the "information support" category, formed a system of information support for managing the financial and property status of the enterprise, characterized the factors affecting the level of information support, presented the stages of formation of financial information and requirements for it. The study of the information provision of the system and the needs of managerial activity made it possible to single out essential features that mutually determine their content in order to increase the level of awareness. Conceptual model of information support at the micro level with its main components - goals, objects, subjects, functions, distribution of tasks and adaptation factors, which contribute to the justification of methodological aspects in the relevant branches of accounting and analytical support, as well as the principles of building relationships within accounting - analytical support, as well as at the level of the management system.