Basic concepts of accounting and analytical support of equity management of aic enterprises

In modern conditions, the agricultural industry is developing dynamically, but many enterprises are in a rather difficult economic situation. To make managerial decisions on the creation and accumulation of capital, reliable accounting and analytical information is required that satisfies the interests of internal and external users. The article considers the conceptual directions for the development of accounting and analytical support, methods and techniques for its processing, the use of automated technologies, modern software products for assessing equity and factors influencing its change. The article reveals the results of a study of directions for improving the mechanism for managing business sustainability, improving the organization's activities in order to make profit. The study is based on the use of an integrated approach in the management hierarchy to overcome crisis, providing for the maximum increase in capital with the rational use of resources. The factors for ensuring a stable position, growth of economic efficiency of the organizations, the basis of their independence include, first of all, financial resources, their accumulation and rational use. The stability of the financial condition of the enterprise depends on the predominance of equity over the amount of the borrowed capital, which helps to reduce the risk of bankruptcy. In this connection, it is necessary to assess and analyze the criterial characteristics of the sustainability of organizations in the current and future periods. Management of financial results, equity creation and financial stability of organizations should be based on high-quality information, confirmed by the opinion of independent experts and auditors. A wide range of accounting and analytical information will allow monitoring and analyzing types of income, composition of expenses, types of payments, periods, etc., which will ensure the assessment and control of the effective use and rational management of the resources, reducing unproductive losses and expenses.