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Theoretical and methodological bases of economic diagnostics of financial reporting indicators
The article examines the problems of theoretical and methodical support for the diagnosis of financial reports, which helps to determine the level of development of enterprises according to the final characteristics for a certain period, and also allows management to identify and correct negative trends in the financial system, take into account possible risks. The purpose of the study is to provide a detailed description of the essence of economic diagnostics in economic literature, to substantiate the importance of economic diagnostics in the enterprise management system, to identify problems of a theoretical and practical nature regarding the implementation of economic diagnostics of accounting and financial reporting, to develop methodological principles regarding the procedure for carrying out economic diagnostics of accounting and financial reporting. The methodological basis of the research is general scientific methods, methods of strategic analysis, methods of economic analysis, system method, methods of analysis and synthesis, which made it possible to fulfill the tasks set in the research.
In addition, methods of generalization, tabular, graphic methods, and comparison methods were used to process statistical data.
The economic diagnosis of the indicators of the accounting financial statements of the enterprise is defined as a comprehensive analysis and assessment of the indicators of the economic activity of the enterprise based on special calculations in accordance with the information contained in the accounting financial statements, in order to identify reserves for making management decisions. A methodical approach to the procedure for carrying out economic diagnostics of accounting financial reporting has been developed, which takes into account programmatic, structural, analytical, and informational components and is an important prerequisite for ensuring the effectiveness of the diagnostic apparatus, which allows you to focus on problems and build an adapted toolkit for solving them. Based on the results of the analysis of theoretical, structural and methodological aspects of the implementation of economic diagnostics of accounting and financial reporting indicators, recommendations were formulated for the improvement of this process, which are expressed in: giving priority to solving the tactical tasks of the enterprise taking into account its strategic goals, spreading the implementation of expert financial diagnostics and bankruptcy diagnostics, introduction of a multifunctional approach to determining reporting indicators. The proposed recommendations are aimed at improving the efficiency of enterprises through the prompt execution of tactical tasks, ascertaining the real position of organizations on the market based on analytical research based on the system of developed typical signs, establishing the nature and causes of detected deviations from the planned performance indicators, highlighting crucial areas of economic operations and business processes.
Key words: economic diagnostics, accounting financial statements, accounting information, financial results, competitiveness.
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