ACOUNTING BUSINESS ANALYSIS OF THE ENTERPRISE – CHALLENGES AND PERSPECTIVES

Marko Timchev

Abstract


The scientific article proposes models for improving the scientometry, methodology and organization of accounting business analysis of the enterprise. Methodological problems of information capacity, individual dynamics and models for the analysis of the key indicators characterizing the activity, financial stability and competitiveness of the enterprise are investigated. A concentric “Accounting Business Analysis in a Balanced Scorecard” model with market positioning (SWOT), Z-Score Analysis and competitiveness analysis are presented. This article explores the problems of providing accounting business analysis information in a balanced scorecard through accounting and integrated reporting systems. Models of strategic maps with KPI indicators are presented, characterizing the activity at a corporate and intercompany level and by functional points of responsibility.


Keywords


analysis, accounting analysis, balanced system, key indicators, accounting, integrated reporting

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