ФІНАНСОВИЙ АНАЛІЗ ТА ПРОГНОЗУВАННЯ В СИСТЕМІ УПРАВЛІНСЬКОГО ОБЛІКУ БІЗНЕС-СУБ’ЄКТА

The article studies the functionality of financial analysis and forecasting in the management accounting system of a business entity. Scientific views on the most relevant tasks of management accounting and control over economic activity, its principles and components are systematized. A set of basic approaches to interpreting the essence of financial analysis in the management information system is studied. Based on the systematization of scientific approaches, it is proven that financial analysis is a specific component of the analysis of the activities of a business entity and exists as a complex multi-element formation that determines the effectiveness of the accounting and analytical system of a business entity. It is determined that in the management accounting system, financial analysis can solve, among other things, the tasks of monetary value measurement of indicators in the context of forecasting and analytical activities and in the process of substantiating resource support for the implementation of management decisions. The main functionality of financial analysis in the management accounting system is also identified. The feasibility of simultaneously implementing accounting and analytical procedures in modern conditions of information and communication technologies development is substantiated. The study identifies separate links of using financial and analytical tools within the management accounting system of a business entity. At the same time, the importance of the role of budgeting and forecasting in the corporate management system is clarified. The implementation of the financial analysis mechanism in the management accounting system is structured in terms of such management accounting links as operational, tactical and strategic management accounting and the corresponding structural and logical scheme is presented. It is determined that the function of financial analysis in the strategic management accounting system as the basis for planning takes the form of the main information source for developing a strategy, the implementation of which requires appropriate financial resources, and this requires the formation of a specialized accounting and analytical structural unit of a business entity.