Напрями формування показників оцінки фінансової безпеки відповідно до обліково-аналітичних потреб
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Файли
Дата
2017
Автори
Рзаєва, Т.Г.
Грицаюк, М.В.
Rzayeva, T.
Gritsayuk, M.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті досліджено доцільність формування напрямів оцінки фінансової безпеки за показниками фінансового стану
під кутом обліково-аналітичних потреб. Проаналізовано напрями формування обліково-аналітичної інформації щодо оцінки
активу та пасиву балансу. Наведено можливі загрози фінансової безпеки підприємства внаслідок зміни активів, власного та
запозиченого капіталу.
In the article the expediency of formation of the directions of financial security assessment according to financial state indicators under the angle of accounting - analytical needs is explored. Areas of formation of accounting - analytical information on the estimation of assets and liabilities of the balance are analyzed. The components of financial statements of an enterprise are considered, which includes: balance sheet (statement of financial position), statement of financial results (statement of comprehensive income), statement of cash flows, statement of shareholders' equity and notes to the financial statements. The balance is identified as one of the main documents of financial reporting. The essence of the concept of "balance" is analyzed and the necessary classes, accounts, sub-accounts for its filling are selected. The possible threats to financial security of an enterprise as a result of changes in assets, own and borrowed capital are presented. In detail, the possible negative consequences of the enterprise in the deviation of the values of assets, own and borrowed capital from regulatory or regulatory dynamics. It is explained that for effective functioning of the enterprise it is necessary to constantly monitor possible threats of financial safety, which will enable timely identify negative trends. Formation of accounting and analytical information on the needs for analyzing the state of financial security, relative to the assets of the enterprise and sources of their formation, for enterprises, will enable to timely identify negative changes in the structure and dynamics of assets and liabilities of the enterprise; promptly diagnose the mismatch between the composition and structure of assets and the sources of their formation; to prevent negative dynamics of financial security characteristics and to promote its level for the economic entity, to avoid deterioration of the structure of own capital and to prevent the restriction of diversification of the types of activity of the enterprise, to react promptly to the circumstances of non-compliance with the settlement and payment discipline and to promote the development of measures to normalize the image of the enterprise.
In the article the expediency of formation of the directions of financial security assessment according to financial state indicators under the angle of accounting - analytical needs is explored. Areas of formation of accounting - analytical information on the estimation of assets and liabilities of the balance are analyzed. The components of financial statements of an enterprise are considered, which includes: balance sheet (statement of financial position), statement of financial results (statement of comprehensive income), statement of cash flows, statement of shareholders' equity and notes to the financial statements. The balance is identified as one of the main documents of financial reporting. The essence of the concept of "balance" is analyzed and the necessary classes, accounts, sub-accounts for its filling are selected. The possible threats to financial security of an enterprise as a result of changes in assets, own and borrowed capital are presented. In detail, the possible negative consequences of the enterprise in the deviation of the values of assets, own and borrowed capital from regulatory or regulatory dynamics. It is explained that for effective functioning of the enterprise it is necessary to constantly monitor possible threats of financial safety, which will enable timely identify negative trends. Formation of accounting and analytical information on the needs for analyzing the state of financial security, relative to the assets of the enterprise and sources of their formation, for enterprises, will enable to timely identify negative changes in the structure and dynamics of assets and liabilities of the enterprise; promptly diagnose the mismatch between the composition and structure of assets and the sources of their formation; to prevent negative dynamics of financial security characteristics and to promote its level for the economic entity, to avoid deterioration of the structure of own capital and to prevent the restriction of diversification of the types of activity of the enterprise, to react promptly to the circumstances of non-compliance with the settlement and payment discipline and to promote the development of measures to normalize the image of the enterprise.
Опис
Ключові слова
обліково-аналітична інформація, фінансова безпека, ризики, баланс, фінансовий стан, accounting - analytical information, financial security, risks, balance, financial condition
Бібліографічний опис
Рзаєва, Т.Г. Напрями формування показників оцінки фінансової безпеки відповідно до обліково-аналітичних потреб [Текст] / Т. Г. Рзаєва, М. В. Грицаюк // Вісник Хмельницького національного університету. Економічні науки. – 2017. – № 6, т. 2. – С. 71-75.