Skorobogata L. Evaluation and technologies of accounting an economic potential of activity of the enterprise

3. Object of research – system of valuation and technology of the accounting an potential of enterprises of a confectionery and baking industry. Purpose of research – substantiation of theoretical bases, formation of the conceptual approaches and adaptation of applied aspects of technologies of the accounting development and valuation of the industrial enterprises potential in conditions of the coordination of corporate interests. Methods of research: theoretical generalization, comparison, formalization, modeling, complex analysis. The theoretical and practical results: is investigated and developed conceptual - theoretical bases, and also the applied aspects of technologies of the accounting and valuation of economic potential in conditions of the coordination of corporate interests are justified. The results of research have been used in the author's publications, conference reports as well as in the industrial enterprises’ activity. The scientific novelty consists in development of the recommendations on perfection of valuation and technique of technologies of the economic potential accounting of activity of the enterprises in conditions of the coordination of corporate interests. During research following results, characterized by scientific novelty, have been obtained: for the first time: the concept of diagnostic valuation and technologies of the accounting of economic potential in system of corporate management is justified, elements and principles of its construction are developed; imitating model of valuation of potential of operational activity of the enterprise capable to support acceptance of the administrative decisions for the coordination of interests of the proprietors, staff of the enterprise and state is justified and interpreted; technology of acceptance of the decisions in management of economic potential of the enterprise on the basis of a matrix use of its valuation is formalized; the issues have been improved as follows: Parameters of valuation of enterprises activity using indicative parameters recoupment - profitability - utility, which allow to optimize a level and structure of resources with the purpose of economic profits reception from an embodiment of economic potential; a technique of the accounting of the profit tax and postponed of the taxes by adaptation of a method of the obligations on balance and granting of the recommendations concerning transformation of parameters of economic potential on the basis of overcoming effect of the tax rules; the issues have undergone the further development as follows: the technique of valuation of economic potential of the enterprise in the context of formation of information flows “potential - capacity - economic profits”, clarification of a category essence “economic potential” on the basis of the information approach, which unites resource and economic aspects; the approach to registration display of the mechanism of formation of economic potential of activity enterprises in corporate interests. Extent of implementation: the results ofresearch are used of the activity of the industrial enterprises of Khmelnitskiy area (GSC “Khmelnitskiy macaroni factory ”, GSC Khmelnitskiy confectionery factory “Kondfil”, GSC “Khmelnitskiy maslosurbaza ”) as well as in the study process of Khmelnitskiy national university while teach-ing “Accounting”, “Financial accounting”, “Accounting in foreign countries ”. Efficiency of implementation: provides an efficiency of accounting of the economic potential at the industrial enterprises. Sphere of usage: business activity of the industrial enterprises.