ACCOUNTING AND ANALYTICAL SUPPORT TO THE LIQUIDITY MANAGEMENT OF AGRICULTURAL ENTERPRISES

Abstract

The article reveals the problematic aspects of liquidity of agricultural enterprises, contains the analysis of the indicators of liquidity dynamics, defines the factors influencing its assessment and management. The methodological basis of the study are the works of domestic and foreign scientists on the problems of formation of the accounting and analytical information for the liquidity management of the enterprises, the legislative acts of Ukraine that regulate this issue, materials of scientific conferences and seminars. For the research dialectic method of cognition and systemic approach was applied which made it possible to fully explore the theoretical and methodological foundations of organization of the accounting information that is the basis for the calculation the liquidity indicators, to identify methodological features of the analysis of indicators of liquidity at agricultural enterprises. In the study of the origin, formation and development of the category "liquidity" in accounting and analytical support management historical method was used. To generalize the theoretical and methodological foundations of organization of the accounting and analytical provision of liquidity management techniques of abstract-logical method, namely: analysis and synthesis, analogy and comparison, induction and deduction were used. In analytical research applied methods of table view, graphic image, comparison. The results of the study. On the basis of indicators of liquidity on the example of individual agricultural enterprises the importance of development and realization of algorithm of the accounting and analytical provision of liquidity management of agricultural enterprises has been substantiated, international experience accounting liquidity assessment was made an areas that can be adopted for the development of methods for determining and managing liquidity on domestic enterprises were selected. Accounting analysis system which generates the following types of information is essential for the liquidity management of agricultural enterprises, which have to be implemented at this stage of the algorithm: the original accounting information, primarily of cash funds and reserves, which are the basis for the adoption of the current management decisions and reduce the financial risks; analytical information on the basis of which financial statements are formed. The basic elements of the accounting and analytical provision of liquidity should include organizational methods and corresponding software. Elements of scientific novelty include the algorithm of the accounting process development and analytical provision for liquidity management of agricultural enterprises, which provides a series of successive actions in the closed cycle of collection, analysis, control and monitoring information on the solvency and financial stability of agricultural enterprises. Practical significance consists in application of the algorithm to the process of accounting and analytical provision of agricultural enterprises liquidity management which allows to generate information flows for analytical purposes according to the needs of specific management. Results of the study can be useful for the enterprises in the process of formation of the accounting and analytical control of their liquidity and on the level of state management, regarding the management of financial resources of the industry with the purpose of their optimization.