Accounting and Analytical Support of Measures on Resuming Activity of Trade Enterprises

Анотація

Diagnostics of sustainable development is aimed at revealing the critical impact of a company’s institutional and regulatory environment and is one of the main tasks of accounting and analytical support of management. A reflective model of sustainable development management consisting of the system of structure formation elements of functional, financial and market diagnostics is offered. There expanded the tools of the cognitive technology based on modeling the economic situation concerning occurrence of cognitive dissonance with sustainable development of a business unit in an unstable business environment. A flow chart of interdependence between the factors-indicators, target factors of value retention and levers of influence on checkpoints of protecting sustainable development is proposed. In order to develop an effective mechanism for reorganization, there investigated the qualitative composition of the current assets that act as a reserve stock for trade enterprises and the criteria of assessing their liquidity are identified. Three groups of the reserve stock of an enterprise are offered: liquid; conditionally liquid; illiquid. It allowed developing a complex of organizational and methodological measures concerning rehabilitation of a trade enterprise aimed at mobilizing its hidden reserves, optimizing the working capital, restructuring the receivables. Recommendations on fulfilling measures on restructuring capital and liabilities of an enterprise, the economic effect from the introduction of which lies in forming reorganization profit and determining the term of solvency resumption, is developed. There offered measures of functional, financial and market diagnostic that allow revealing illiquid reserve stock and avoiding losses, resuming efficiency and profitability due to the efficient use of the available resources, own reserves, debt restructuring aimed at contextual adaptation of the provisions of the International Standards of Quality Management ISO 9000 on extending activities and permanent improving management of a business unit.

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