Вестник Северо-Кавказского федерального университета (May 2022)
ANALYSIS OF FINANCIAL STATEMENTS AS AN INTEGRAL PART OF ADMINISTRATIVE DECISIONS
Abstract
We consider the concept, the main challenges and benefits analysis of financial statements, in particular, the balance sheet and the profit and loss statement. The technique of accounting analysis of enterprise modernization of production within the framework of tax planning that does not violate the integrity of the information flow of formation of accounting and reporting of enterprise data, which is based on the idea of structural and logical modeling andformalizing the flow of information through the use of accounting principles and methods and analysis.