ACCOUNTING AND ANALYTICAL TOOLS IN THE SYSTEM OF VALUE-ORIENTED MANAGEMENT

Abstract

The results of the analysis of providing informational and analytical support for value-oriented manage-ment regarding the potential and factors of growth of the market capitalization of the enterprise are presented. The purpose of the article is to reveal the functions of accounting and analytical tools in the management processes according to the value approach and to formulate directions for its improvement. Problematic aspects in the methods of forming generalized information about cost components and its compliance with managerial needs are presented. It was estab-lished that certain types of indicators and indicators in the integrated system of measuring value factors do not meet the modern needs of management based on value criteria. It is argued that the appearance of new significant factors influ-encing the cost requires the adjustment of the existing content of the accounting and analytical dimension for this type of enterprise management. It has been established that the accounting approach of mapping and methods of enterprise value analysis, which is dominant in the domestic economy, cannot fully meet the needs of the type of management under con-sideration. The focus and approaches to establishing a generalizing (integral) indicator as a basic guideline for changes in the market value of the company's equity capital have been determined. A conclusion was made about the feasibility of using cost (property) and income methodical approaches to estimating the value of an enterprise to establish an indicator of economic added value, which should be considered as a basis for the introduction of this type of management in the adapted to the conditions of the Ukrainian economy. Further research should be considered through the prism of creating an appropriate system of information and analytical support, which is based on standardized data of the accounting system, expanded with information of rationally constructed management accounting. This approach leads to the need to make changes to traditional approaches to the formation of accounting policy parameters for the formalized display of the economic potential of the enterprise in order to ensure the processes of managing its market capitalization.