УДОСКОНАЛЕННЯ ПРОЦЕДУРИ АНАЛІЗУ ТА АУДИТУ ФІНАНСОВИХ РЕЗУЛЬТАТІВ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛЬНИХ ВИКЛИКІВ

Abstract

Modern global challenges related to social and behavioral constraints, accelerating the process of digitalization of interaction between different actors, cause changes in forms and methods of enterprise management, require new approaches to determining the place and role of accounting, analysis and control in enterprise information system. Given the significant decline in entrepreneurial activity during the COVID-19 pandemic, the problems of analyzing the economic entities financial results and the impact of global challenges are becoming relevant and require research to save costs and strengthen revenue control. The research purpose is justification the theoretical provisions and development practical recommendations for improving the methodology and organization of accounting, analysis and audit of enterprises financial results in today's global challenges. The study used methods of observation, comparison, analysis, generalization and formalization, forecasting. The article identifies the main problems of forestry and key indicators of their solution. The main problems are high level of corruption and illegal activities in forests and the necessity to ensure the balance between environmental, economic and social functions of forestry. The procedure of financial results accounting at a forestry enterprise and the algorithm for generating net financial result is considered. The main stages of the enterprise financial results audit are described. The Plan and the Program of audit of forestry enterprise financial results are offered. The expediency of using the electronic timber accounting system at forestry enterprises, in particular at the State Enterprise "Sveske Forestry", which in the current global challenges related to global environmental degradation and social and behavioral constraints in connection with the pandemic, will in the shortest possible time to install all the information about the wood, as well as quickly and in real time to see the remains of products by species and range, etc. The conclusions and suggestions obtained from the research can be used in the practice of forestry enterprises.