АНАЛІЗ ФІНАНСОВИХ РЕЗУЛЬТАТІВ У СИСТЕМІ ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

Abstract

The purpose of the article is to identify areas for improving the analytical management of financial and economic security of the enterprise through the use of a system of indicators that characterize the financial results as indicators of threat assessment of internal and external environment of the enterprise. The article identifies the relationship between financial results and financial security as a component of economic security of economic entities. The concept of profit in the domestic legal framework and international standards of accounting and financial reporting is revealed. The essence of normal profit, lost profit and excess profit, which arise as a result of risky transactions, is highlighted. Measures have been identified to ensure the objectivity of financial performance indicators, which include compliance with the principles of accounting and financial reporting, timely development of accounting policies, compliance with laws and regulations, and the absence of falsifications, errors and fraud in calculating financial results. The composition of information support for the analysis of financial results, which is based on financial, tax and statistical reporting, is determined. It is established that the assessment of the level of financial security is based on the use of methods of analysis based on quantitative and qualitative approaches. The essence of methods of analysis with the use of indicators of financial results is revealed, which allow assessing the level of financial security of the enterprise. The peculiarities of the methodology of analysis of the composition, dynamics and structure of financial results, factor analysis of profit, profitability assessment, analysis of the relationship between financial results and financial security using indicator methods that involve the use of income, expenses and financial results. It is indicated that the indicator methods include the indicator method with the formation of an integrated indicator, the spectral-point method, the multiplicative model of financial security assessment, the model of assessing the probability of bankruptcy. As a result of the review of the specified methods, advantages and disadvantages of their use are defined.