Analitical process building for complex search of business entitis development reserves

Svitlana Viktorivna Kalabukhova


Abstract


There have been discovered the economic nature and classification criteria of business entities' development reserves and presented the principals of scientific approach in searching for reserves. The correlation between accounting and reporting information on reserve stocks, strategic and regulatory information on enterprise development spare capacities and also decision making for discovered financial and social reserves use are defined. Therehas been grounded the hypothesis for complex search for enterprises' development reserves based on arranging the analytical process of transferring the useful information on enterprises' activity taking into the phases and principles of system analysis for business entity economical system. It will allow internal users to make grounded decisions for the size of reserves and directions of use the discovered financial and social reserves and also to transfer reliable information to financial reports' external users as for protection of enterprises' financial stability.

Keywords


costs reserves; income reserves; financial results' reserves; social results' reserves; reserves of knowledge

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References


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Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


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