In the dissertation theoretical and methodological principles are formed, also practical recommendations for accounting and analytical provision of anti-crisis management on the principles of determining new accounting objects are based as well on the improvement of accounting tools and analysis.
The essence of the crisis as an object of accounting and analytical provision of anti-crisis management of the enterprise is investigated. It has been established that any crisis processes are incentives for changing and reorienting accounting and analytical information, its theoretical, methodological approaches in management, accounting, control and analysis to meet the growing requirements of management. The concept-categorical apparatus of the concept of anti-crisis management has been improved (the approaches to the definition of "anti-crisis management" are classified, the content of the concepts "crisis", "anti-crisis management", "accounting and analytical support", "budgeting in crisis conditions", "managerial anti-crisis diagnostics" is clarified), which contributes to the ordering of the relevant terminology and its correct use for accounting purposes. The composition of accounting and analytical information of anti-crisis management, which clearly demonstrates the causal relationships between the data of accounting, control and analysis, is determined on the basis of information support which contains incoming, internal and output information flows in the system of accounting modeling, that has allowed to develop the model assessment of the degree of risk of the enterprise bankruptcy on the procedures for identification and processing of credentials for business processes and criteria for identifying crisis characteristics.
The factors of influence of external and internal environment of the enterprise functioning on the formation of accounting and analytical support of anti-crisis management are determined. An improved methodological approach to identify the existing accounting and analytical provision of anti-crisis management at the enterprises is proposed. The procedures for reflection of uncertainty and risk in accounting and analytical support of anti-crisis management are improved. A model of accounting and analytical provision of anti-crisis management is developed. It reflects the business model of production and economic activity of the enterprise by developing a methodical approach to quantitative and qualitative assessment of the probable risk consequences. The expediency of creating an enterprise backup system which covers unforeseen expenses and losses caused by the impact of the crisis is proved, methods of accrual of reserves and a set of accounts for their reflection in accounting are determined. It is recommended to use a mixed method of accounting for the effects of inflation, which combines the main provisions of the method of accounting in monetary units of constant purchasing ability and the method of accounting at current value, which allows to measure and assess the impact of inflation on accounting data. The system of accounts and managerial accounting registers for displaying inflation are determined.
The procedures for reflecting the unstable economic environment of the company's operations by systematizing quantitative financial indicators by types of anti-crisis management, supplementing them with qualitative indicators, which became the basis for developing its own methodology for assessing the risk of bankruptcy of the enterprise, are improved. The procedures of diagnostic analysis of financial and economic activities of the enterprise in the conditions of the crisis are developed. The methodological principles of managerial anti-crisis diagnostics are improved, which, unlike existing ones, are based on the balance of system, normative, situational, subject and problem approaches; using the mathematical function of the dependence of the enterprise on the factors of the crisis; contain procedures for its conduct, which allows to identify the primary signs of crisis phenomena in the initial stages of crisis occurrence and eliminate or minimize the impact of their negative consequences on the activities of the enterprise.The model of estimation of bankruptcy risk assessment of the enterprise, which is based on the use of fuzzy sets method in the evaluation of quantitative (financial) and qualitative (indicator) indicators, is substantiated, which has allowed to offer practical tools for identifying the signs of crisis in each business process at the initial stages of their occurrence and to eliminate or minimize the impact of negative consequences on the activities of the enterprise. The use of controlling in anti-crisis management of the enterprise is substantiated, the expediency of using the concept of measuring its effectiveness in anti-crisis control is proved, a system of anti-crisis control indicators and a method for determining its effectiveness are developed.
