Kalabukhova S. Analytical support for the management of business entities

The dissertation is devoted to solving the scientific and applied problem of the development of theoretical-methodological and organizational-methodical provisions of the analytical support for the management of business entities in compliance with international financial reporting standards. The analytical process technology, which includes a set of analytical procedures and analytical operations, aimed at assessing the prospects for saving capital by the business entity, has been developed. Models of analytical procedures based on the concept of capital maintenance have been built: universal lists of analytical indicators for monitoring changes in economic resources and results of activity are formed; new algorithms of analytical operations are developed. Models of analytical procedures are formalized in a tabular way, which allows maximum unification of the analytical process for its digitalization, provides consolidation of digital information about the business entity for decision-making, increases the efficiency of obtaining a new set of relevant data for users of financial statements.