Moroz J. Accounting and Analytical Support of the Monitoring of Company's Economic Potential

It has been clarified that usage of potential of resources at the enterprise level can be measured through information of accounts by the aggregative indicator of added value, which includes employees' incomes, expenses for social security, depreciation cash for reproduction of long-term assets, tax payments, net profit, irrevocable incoming of assets, change of assets usefulness by the available accounting objects on balance and off-balance sheet accounts as well as value of business reputation. On basis of the new paradigm the integral concept of accounting for constituents of company's economic potential on accounts of the eighth class "Formation of value added", which discloses its methodological and organizational support and the mechanism of its implementation, has been developed. Methodological statements of object oriented and complex analysis of constituents of added and market value, which allow to determine the content and interpret the situation concerning labor efficiency, depreciation and tax burden, profitability, investment attractiveness of a company, have been formulated.