ФОРМУВАННЯ ОБЛІКОВО-АНАЛІТИЧНОГО ЗАБЕЗПЕЧЕННЯ ОЦІНКИ БЕЗПЕРЕРВНОСТІ ДІЯЛЬНОСТІ ПІДПРИЄМСТВ

Abstract

The article examines the prerequisites and problems of accounting and analytical support for assessing the continuity of enterprise activity. The priority directions for the formation of accounting and analytical information to meet the information requests of various users regarding the continuity of the enterprise's activities are highlighted. The purpose of the article is to substantiate the organizational and methodological provisions for the formation of accounting and analytical support for the assessment of the continuity of enterprise activity. The object of the study is the process of forming accounting and analytical information for assessing the continuity of enterprise activity. Research methods: scientific knowledge, method of generalization, comparison, logical, analytical methods and induction and deduction. The hypothesis of the study is that the formation of accounting and analytical support for assessing the continuity of business activities is carried out in the context of meeting the information needs of stakeholders and developing forecasts for sustainable development for the future. Presenting main material. Prerequisites are determined and the degree of research into the problems of accounting and analytical support for assessing the continuity of enterprise activity is analyzed. The formed model of accounting and analytical support for assessing the continuity of business activity reveals the components and sequence of the formation of accounting and analytical information according to the principle of continuity. The objects of accounting and analysis for assessing the continuity of the enterprise's activities are determined, and the procedure for recognizing assets and liabilities from the standpoint of economic benefits is substantiated. The sequence of formation of accounting and analytical information covers the following stages: 1) accounting for the continuity of the enterprise's activity; 2) generalization of accounting information in financial and non-financial reporting; 3) analytical assessment of the continuity of the enterprise's activity; 4) identification and assessment of the main factors influencing the continuity of the enterprise's activity; 5) provision of a conclusion on the assumption of continuity of the enterprise's activities. The implementation of the proposed model for the formation of accounting and analytical information according to the above-mentioned stages will allow to evaluate the efficiency of the enterprise, to determine the main factors influencing the continuity of its activity and to provide stakeholders with an understanding of the sustainable development of the enterprise for the future. Originality and practical significance of the research. Recommendations on the formation of accounting and analytical information for assessing the continuity of enterprise activity in the context of meeting the information needs of various users have been formulated. Research conclusions. The formation of accounting and analytical information in the context of the implementation of the principle of continuity will contribute to the improvement of the quality and reliability of the assessment of the continuity of the activities of enterprises for the development of forecasts regarding their sustainable development for the future. In the process of forming accounting information, it is necessary to evaluate assets and liabilities from the standpoint of economic benefits, which provides an opportunity to predict changes in the creation of added value of the enterprise. The implementation of methodological provisions on the formation of accounting and analytical support for the assessment of continuity of activity will contribute to the satisfaction of information requests of stakeholders regarding the continuous functioning of the enterprise