METHODICAL APPROACH TO RATIONALIZATION OF THE ACCOUNTING BALANCE STRUCTURE IN THE FINANCIAL ANALYSIS OF THE ENTERPRISE

At each stage of the economic development of an enterprise (the birth and self‑development, the strengthening of financial security, the stable production of the necessary amounts of financial resources) various financial results can be observed. The consequence of this may be, as the entry into the crisis phase, threatening bankruptcy or liquidation of the enterprise, and out of the crisis, accompanied by a transition to a new stage of development. In this regard, in the work proposed a methodical approach to streamline the structure of the property and its sources, which are the basis for the formation of a competitive business model of the enterprise at each stage of its development and operation. The method is based on the standard values of a number of liquidity and solvency indicators available in the scientific and practical turnover. Substantiated proposals for rationalization of the structure of property and sources of its formation in the financial analysis of the company, allowed to form models of the balance structure with different shares of equity and the same level of liquidity, which can be used as guidelines for identifying the financial situation in the enterprise and act as a base for assessing the balance of their static and dynamic relationships required for making economically sound management decisions aimed at improving the financial condition of the company. Applied analytical value of the described models is that they represent a balanced structure of the balance sheet, ensuring effective management of financial resources in terms of their involvement and directions of use and able to serve as criteria in analyzing the financial condition of the company.

stages of enterprise development, financial analysis, balance sheet, liquidity, financial stability, financial condition of an enterprise, autonomy coefficient, types of enterprise development, balance sheet structure, balanced balance sheet structures

Zubova O. G. Methodical approach to rationalization of the accounting balance structure in the financial analysis of the enterprise. Business. Education. Law, 2019, no. 2, pp. 124–128. DOI: 10.25683/VOLBI.2019.47.266.