ACCOUNTING AND ANALYTICAL PROVISION OF DIAGNOSTICS OF THE FUNCTIONING OF THE ENTERPRISE AND IMPROVEMENT OF THE SYSTEM OF ECONOMIC SAFETY ON THE BASIS OF BASIS

Abstract

In modern business conditions before the heads of the enterprise and their authorized persons the question of ensuring economic security of activity is acute, but the ways to ensure it involve certain obstacles. Modern transformations were filled with new economic content, thus causing certain changes in the order of economic conditions. All enterprises carrying out their economic activities aim to increase the efficiency of operations, to ensure a high level of competitiveness of products, goods, works and services, to ensure the introduction of the latest advances in science in order to improve the production process. The basis for achieving the goals is to ensure the economic security of the enterprise, for this it is necessary to constantly check the activities in order to identify weaknesses and focus on their elimination or minimize the impact on performance. All this is achieved by periodically diagnosing the financial condition of the entity. To ensure a high level of business security, entrepreneurs should pay close attention to the order of information support, because the possession of the necessary amount of information is the key to rational implementation in future analysis, identifying shortcomings and drawing conclusions and developing an action plan to prevent negative consequences. The basis of the information base is accounting data, which have their generalized reflection in the financial statements of the enterprise. But for in-depth analysis, employees also use other sources to cover a larger array of data, thus ensuring the reliability and veracity of the results, which will be the basis for developing plans to maintain the status quo and ensure future development of the enterprise. This article is devoted to topical issues of accounting and analytical support for diagnostics of the enterprise; reflects the requirements of analysts to information to ensure the veracity of the results; the principles of the mechanism of functioning of the economic security system are revealed; the definition of the concept of «diagnostics» is given, the comparative characteristic of express diagnostics and in-depth is carried out; a list of measures to maintain the current financial situation and suggested ways to improve it.