ACCOUNTING BUSINESS ANALYSIS IN A BALANCED INDICATOR SYSTEM

Abstract

The article proposes models for improving the scientometry, methodology and organization of accounting business analysis of the enterprise. Accounting business analysis is a specialized function of management, science and business metrics. Proposals have been made for improving the business accounting analysis in horizontal (scheduling), vertical (points of responsibility) and integral aspects. 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.The article presents D. Norton and R. Kaplan's "Balanced Scorecard Analysis" system, incorporating financial and non-financial indicators from four baseline perspectives. The balanced scorecard is open to be upgraded and modified according to the specifics and features of the business organisation. The Balanced Scorecard model provides opportunities for a complex business and accounting analysis of the entities.. The possibilities for integrating the accounting business analysis of the enterprise into a balanced scorecard were explored. 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.