СИСТЕМНІ АСПЕКТИ ЗАСТОСУВАННЯ ПРОЦЕДУР ЕКОНОМІЧНОЇ ЕКСПЕРТИЗИ ПІДПРИЄМСТВ

Abstract

The system aspects of economic examination of enterprises are considered in the article. It is established that the economic examination in its essence and specific features is an extremely voluminous and time-consuming examination and generates a large number of areas. It is proved that the established system of economic expertise is an effective basis for the development and increase of production capacity of enterprises. It is determined that economic expertise is an endless process of accumulation and analysis of information, which allows stakeholders to make appropriate management decisions that will improve the efficiency of economic activity. It is established that economic expertise should be used not only in the framework of procedural actions. It is proved that the economic examination of enterprises is designed to establish the nature and mechanism of distortion of accounting data and the degree of their impact on the qualitative and quantitative indicators of economic activity, contributes to the reproduction of distorted or missing accounting data. When considering such cases, the judicial authorities in the vast majority of cases appoint an economic examination, the purpose of which is to establish whether they are documented and whether the conclusions of the tax authorities are reliable. A well-established system of economic expertise is an effective basis for the development and increase of production capacity of enterprises. In order to implement effective management, as well as increase competitiveness in the enterprise, it is necessary to continuously identify adverse development trends and predict the probability of bankruptcy, to search for effective ways out of crisis situations with the least losses. To control the activities of the enterprise and solve problematic aspects immediately at the stage of their occurrence, it is also advisable to use economic expertise at the initiative of the company's management. In essence, its economic examination of enterprises is an applied theoretical and experimental study, and theoretical research, which is based on the use of logical, mathematical and dialectical methods of cognition, is combined with experimental verification of established dependencies, features, relationships. It is proposed to carry out non-forensic economic expertise of enterprises in five defined stages. In the course of further scientific research, a thorough study of non-forensic economic expertise should be carried out in order to prevent crises that will lead to the bankruptcy of business entities.