BUSINESS INFORM №12-2017

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54

Section: Economics of Enterprise
UDC 657:336
Chumak O. V., Nagorna I. V.
The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise (p. 359 - 364)
The article is aimed at substantiating the mechanism and instruments of financial and accountancy engineering with purpose of formation of information support of analysis of financial sustainability in the enterprise management system. The essence and preconditions of introduction of financial and accountancy engineering are disclosed. Expediency of application of the financial engineering mechanism at enterprise while analyzing financial sustainability has been substantiated. An analysis of methods of formation and use of derivative balance reports was carried out. Models of the conception of mechanisms and instruments of financial and accountancy engineering in analyzing the financial sustainability of enterprise have been suggested. A mega-accounts system in the working plan of the enterprise’s accounts has been recommended. Seven iterations have been provided, which constitute the basis of accounting-analytical support of the accountancy engineering. The information obtained on the basis of the financial and accountancy engineering mechanism allows to carry out real assessment of the enterprise’s financial sustainability.
Keywords: financial sustainability, financial engineering, accountancy engineering, monitoring derivative balance reports, mega-accounts, aggregates of financial sustainability.
Fig.: 2. Bibl.: 9.

Chumak Oksana V. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Economics and Business Technologies, National Aviation University (1 Lubomyra Husara Ave., Kyiv, 03680, Ukraine)
Email: [email protected]
Nagorna Iryna V. – Candidate of Sciences (Economics), Senior Lecturer, Department of International Business, Finance and Accounting, Kharkiv Institute of Trade and Economics of Kyiv National University of Trade and Economics (8 Otakara Yarosha Lane, Kharkіv, 61045, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Chumak, Oksana V., and Nagorna, Iryna V. (2017) “The Engineering Mechanism in Formation of Informational Basis of Analysis of Financial Sustainability of Enterprise.” Business Inform 12:359–364.

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