The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise
The article is aimed at substantiating the mechanism and instruments of financial and accountancy engineering with purpose of formation of information support of analysis of financial sustainability in the enterprise management system. The essence and preconditions of introduction of financial and a...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2017-12-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2017-12_0-pages-359_364.pdf |
| _version_ | 1819000674105425920 |
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| author | Chumak Oksana V. Nagorna Iryna V. |
| author_facet | Chumak Oksana V. Nagorna Iryna V. |
| author_sort | Chumak Oksana V. |
| collection | DOAJ |
| description | The article is aimed at substantiating the mechanism and instruments of financial and accountancy engineering with purpose of formation of information support of analysis of financial sustainability in the enterprise management system. The essence and preconditions of introduction of financial and accountancy engineering are disclosed. Expediency of application of the financial engineering mechanism at enterprise while analyzing financial sustainability has been substantiated. An analysis of methods of formation and use of derivative balance reports was carried out. Models of the conception of mechanisms and instruments of financial and accountancy engineering in analyzing the financial sustainability of enterprise have been suggested. A mega-accounts system in the working plan of the enterprise’s accounts has been recommended. Seven iterations have been provided, which constitute the basis of accounting-analytical support of the accountancy engineering. The information obtained on the basis of the financial and accountancy engineering mechanism allows to carry out real assessment of the enterprise’s financial sustainability. |
| first_indexed | 2024-12-20T22:37:04Z |
| format | Article |
| id | doaj.art-6a7d42974bc6498da22599e5d474eac5 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-20T22:37:04Z |
| publishDate | 2017-12-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-6a7d42974bc6498da22599e5d474eac52022-12-21T19:24:35ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2017-12-0112479359364The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of EnterpriseChumak Oksana V.0Nagorna Iryna V.1Candidate of Sciences (Economics), Associate Professor, Candidate on Doctor Degree, Academy of Financial ManagementLecturer, Department of Economics and Accounting, Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and Economics The article is aimed at substantiating the mechanism and instruments of financial and accountancy engineering with purpose of formation of information support of analysis of financial sustainability in the enterprise management system. The essence and preconditions of introduction of financial and accountancy engineering are disclosed. Expediency of application of the financial engineering mechanism at enterprise while analyzing financial sustainability has been substantiated. An analysis of methods of formation and use of derivative balance reports was carried out. Models of the conception of mechanisms and instruments of financial and accountancy engineering in analyzing the financial sustainability of enterprise have been suggested. A mega-accounts system in the working plan of the enterprise’s accounts has been recommended. Seven iterations have been provided, which constitute the basis of accounting-analytical support of the accountancy engineering. The information obtained on the basis of the financial and accountancy engineering mechanism allows to carry out real assessment of the enterprise’s financial sustainability.http://www.business-inform.net/export_pdf/business-inform-2017-12_0-pages-359_364.pdffinancial sustainabilityfinancial engineeringaccountancy engineeringmonitoring derivative balance reportsmega-accountsaggregates of financial sustainability |
| spellingShingle | Chumak Oksana V. Nagorna Iryna V. The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise Bìznes Inform financial sustainability financial engineering accountancy engineering monitoring derivative balance reports mega-accounts aggregates of financial sustainability |
| title | The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise |
| title_full | The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise |
| title_fullStr | The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise |
| title_full_unstemmed | The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise |
| title_short | The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise |
| title_sort | engineering mechanism in formation of informational basis of analysis of financial sustainability of enterprise |
| topic | financial sustainability financial engineering accountancy engineering monitoring derivative balance reports mega-accounts aggregates of financial sustainability |
| url | http://www.business-inform.net/export_pdf/business-inform-2017-12_0-pages-359_364.pdf |
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