INFORMATION SUPPLY OF THE ECONOMIC ANALYSIS OF THE INVESTMENT ATTRACTIVENESS OF THE ENTERPRISE

Abstract

The purpose of the article is research and generalization of scientific approaches regarding the information support of the economic analysis of the investment attractiveness of the enterprise. The complexity and specificity of the researched topic led to the use of a set of methods of empirical and theoretical levels of knowledge, as well as special method: description and observation, analysis and synthesis, abstraction, generalization, induction, deduction, explanation. The article clarifies the meaning of the concept of «economic analysis», which is a self-regulated system of research of the subject of financial, economic, social and legal relations, which interacts with the external environment, which is an element of management and contributes to the justification of management decisions aimed at achieving the goals of entrepreneurship. The requirements for the economic analysis of the enterprise have been established: addressability; relevance; completeness; precision; certainty; compatibility. It was emphasized that the new approach to reporting is integrated reporting, which contains both financial and non-financial information, necessary for understanding the long-term prospects of the enterprise. Integrated reporting displays information on the following key parameters: an overview of the organizational structure and business model; the environment in which the company operates, including risks and opportunities; strategic goals and strategy for achieving such goals; corporate governance and rewards; activity indicators; prospects for the future. In our opinion, by analyzing the integrated reporting, the investor gets the most complete picture of the level of investment attractiveness of the business. Compilation of integrated reporting for the purpose of submission to potential investors regarding the assessment of the level of investment attractiveness of the enterprise has a fairly free framework that can be adapted to specific goals and tasks, business conditions.