Фінансова звітність як основа інформаційного забезпечення фінансового менеджменту підприємств

Abstract

UK: Розглянуто підходи щодо класифікації показників, які формуються з внутрішніх джерел інформації для потреб фінансового менеджменту. Охарактеризовано сутність, склад та призначення форм фінансової звітності. Обґрунтовано необхідність поглиблення використання сучасних методів фінансового менеджменту на основі вітчизняної фінансової звітності. Запропоновано взаємозв’язок форм фінансової звітності як джерела інформації для вирішення основних завдань фінансового менеджменту. EN: The author points out that modern realities require businesses to respond promptly to changes in the internal and external environment, and on the other, consistent implementation of the chosen development strategy, which is possible only if effective financial management. The realization of all its functions is possible only when using a certain system, which includes organizational, information, analytical support, financial planning and forecasting and financial control. It is on the basis of objective, reliable, complete information with the use of various methods, methods, techniques and means that financial analysis is conducted, which is the basis for making sound management decisions. It is established that the basis of financial management information support consists of various data, which are formed from external and internal sources of information. Among the latter, financial reporting is the most important source of information. The article describes the nature, composition of the financial statements and substantiates the importance of each of the forms for making management decisions on the development of financial and economic activity of enterprises. It is proved that the system of indicators, which is formed on the basis of the financial statements, is applied in the process of development of the financial strategy of the enterprise and the formation of financial policy on various aspects of financial and economic activity, taking into account the results of the assessment of the financial condition and financial results. The necessity to deepen the use of modern methods of financial management on the basis of the national financial statements is substantiated. The author proposes the interrelation of financial reporting forms as a source of information for solving the main problems of financial management, concerning stabilization of its financial condition as a whole and in the context of its individual elements (financial stability, liquidity, profitability and business activity), improvement of the level of financial security, use potential opportunities to improve the quality of management of individual objects, types and areas of activity.