Formation of accounting and analytical support for balance diagnostics
Keywords:
analysis, balance, diagnostics, control, accounting, accounting analytical supportAbstract
Problems of forming of a system of accounting and analytical support diagnostics of balance of the enterprise as the making accounting records are investigated in article. It is possible to carry out the profound assessment of a financial and property condition of the enterprise on the basis of dynamics of complex indicators by means of such system. Three the interconnected and interdependent components – accounting, analytical and controlling are the basis for an accounting and analytical system. They are subdivided into the structural components generating information depending on an effective objective. Accounting and analytical ensuring diagnostics of balance can be defined as set of the information processed accounting and not accounting intended for diagnostics of balance of the enterprise, its activity and indicators of a financial state. The structure and content of accounting and analytical support in the changing environmental conditions demand its permanent adaptation to requirements of management.