Accounting, analytical and financial support for making management decisions of the enterprise.

Autores

  • Oksana Nuzhna Lutsk National Technical University
  • Svitlana Derevianko National University of Life and Environmental Sciences of Ukraine
  • Tamara Hurenko National University of Life and Environmental Sciences of Ukraine
  • Roman Sydorenko Lutsk National Technical University
  • Yuliia Grudzevych Lesya Ukrainka Volyn National University

DOI:

https://doi.org/10.14571/brajets.v17.nse3.306-316%20

Palavras-chave:

accounting and analytical support, financial analysis, financial stability, enterprise management, digitisation of management

Resumo

The article examines the role of accounting and analysis systems in making strategic and tactical decisions at the enterprise. The influence of financial information on the quality of management decisions, which allows enterprises to achieve high economic results in market instability and a competitive environment, is studied. The specifics of the functioning of the subsystem of accounting and analytical management of the economic activities of the enterprise were investigated.  Modern approaches to the organisation of accounting and financial analysis are considered, and their effectiveness for solving practical enterprise management tasks is analysed. A complex set of financial planning, budgeting, and forecasting tools is defined as essential elements of the management decision-making support system. The role of digital technologies and automation of analytical processes in increasing the accuracy and efficiency of accounting and analytical information is studied. The need to improve accounting and analytical support as a critical prerequisite for the company to achieve sustainability and financial stability in market changes is proven.

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Publicado

2024-10-24

Edição

Vol. 17 N.º se3 (2024)

Secção

Cultural, Economic, and Educational Interconnections in Society

Licença

Direitos de Autor (c) 2024 Oksana Nuzhna, Svitlana Derevianko, Tamara Hurenko, Roman Sydorenko, Yuliia Grudzevych

Creative Commons License

Este trabalho encontra-se publicado com a Licença Internacional Creative Commons Atribuição 4.0.

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