ACCOUNTING AND ANALYTICAL SUPPORT FOR MAKING FINANCIAL DECISIONS IN THE SOLVENCY MANAGEMENT OF THE ENTERPRISE

Abstract

The article is devoted to the study of accounting and analytical support for financial decision-making in managing the solvency of the enterprise. It is substantiated that solvency is an important factor in the formation of the company's financial management policy and strategy. The importance of accounting and analytical information for management needs is outlined, the solvency of Ukrainian enterprises is assessed based on statistical data, "bottlenecks" in the formation of information flows in the process of managing the solvency of the enterprise are identified. The information and analytical function of accounting contributes to the adoption of financial decisions when managing the company's solvency. New approaches are relevant for predicting the further financial development of an enterprise and assessing risks that can reduce the solvency of an enterprise. The tasks of the accounting system for information support of participants in the process of making financial decisions are considered. A model of accounting support for making financial decisions is proposed, which will improve the management of the enterprise's solvency. Attention is paid to the role and importance of management accounting in the formation of information for management. The results of the study have a practical focus, since a well-constructed model of accounting and analytical support for financial decision-making makes it possible to achieve business development stability.