ТАРГЕТУВАННЯ ОБЛІКОВО-ФІНАНСОВОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

Abstract

The study is devoted to the interaction of the interests of business entities and the interests of subjects of the corporate environment, as well as determining the possibility of targeting accounting and financial activities in the business environment, taking into account the social constraints associated with the COVID-19 pandemic. The purpose of the article is to study the processes of the possibility of targeting accounting and financial interaction of business entities in various conditions of the development of the business environment. The subject of the research is the accounting and financial interaction of business entities both within the country and abroad in the context of the introduction of various social and behavioral restrictions on doing business. The hypothesis of the study – the definition of specific target categories of accounting and financial interaction of the subjects of state subsidies will provide a specific algorithm for determining the feasibility of implementing some business initiatives and reducing others, precisely in the context of the introduction of social and behavioral restrictions associated with the COVID-19 pandemic. Methods used in the study: system analysis, economic and statistical methods, information processing, method of logical generalization of results, expert assessments, etc. Presentation of the main material. The article examines the conditions for targeting accounting and financial interaction of business entities, designed to use the factors of competitiveness that were underutilized in the past period in the business environment. This systematization pursues the goal on the part of the state to introduce a system of economic incentives, changes in macroeconomic parameters (reduction of inflation, emphasis on attracting long-term money to the economy, growth of business activity and private investment, changes in the structure of budget expenditures), and on the part of the state entities themselves – situational assessment their own capabilities and threats, subject to the introduction of social and behavioral restrictions. The practical significance of the results obtained lies in the possibility of using the developed recommendations for an independent analysis of the possibility of introducing a target in the field of accounting and financial interaction of business entities in Ukraine. Conclusions and prospects for further research. Targeting accounting and financial interaction of business entities to ensure contractual stability between partners provides for compliance with the regime of floating, but stable relations (depending on the conditions of socio-behavioral restrictions), the fluctuations of which serve as the main buffer against the impact of external shocks on the economy of Ukraine as a whole. Further research will be aimed at determining the feasibility of target procedures in the tax environment and identifying the prospects for the introduction of target tools for targeted interaction with various audiences for administering tax payments