ACCOUNTING AND ANALYTICAL TOOLS IN RESERVES AND PROVISIONS OF CAPITAL OF COMMERCIAL ENTERPRISE MANAGEMENT

Анотація

The financial and economic content of the processes of reservation and creation of provisions for future expenses and payments at an enterprise is considered. There is argued the growing importance of creating their own reserve system by commercial enterprises in the context of systemic crises of global and national socio-economic environments, exacerbated by the negative impact of the global pandemic, the loss of commercial enterprises of part of the capital to measures to overcome it. The content, functional role and practical significance of accounting and analytical provision of management processes aimed at creating and using various components of reserve and insurance (trust) funds are revealed. A critical analysis of the regulatory framework for the reflection of information about these objects in the accounting and public reporting of an enterprise is carried out. It is emphasized that in both domestic and global practice, the procedures for reflection of the formation of capital reserves and a significant amount of provisions are purely payment in nature without the purposive delineation of stock assets. In this regard, it is recommended to support the formed reserves with funds on deposit accounts or by making long-term or current investments. At the same time, such an operation leads to the withdrawal of current assets, deferral of income and a compromise between risk and return. The information from the financial statements on the state of reservation of any Ukrainian enterprises allows us to conclude that the existing approach to accounting verification of these objects as economic categories weakens the efficiency and practical effectiveness of the whole subsystem of reserve system management. To provide management processes with more analytical information on the availability of sources and means of insurance of the involved capital, modern commercial enterprises have formulated proposals on the expediency of introducing a functional accounting and analytical system in their activities.

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