Mechanism for decision-making of accessibility of attraction of additional resources by a commercial organization based on accounting data

Currently, almost every company attracts additional resources to conduct its financial and economic activities. Modern practice shows the sustainable systemic development of various forms and methods of attracting borrowed capital. The economic development of the organization and its financial results substantially depend on the innovative activity of enterprises, their ability to anticipate the development of the situation and be one step ahead of the competition. Thanks to the development of information technologies, through private investment platforms, investors - individuals began to enter the direct borrowing market. As a result, commercial structures, and sometimes start-ups, have a problem to interest a potential investor in the implementation of their idea. In this situation, it is necessary to solve the problem associated with the justification of several key indicators: planned revenue from sales, cash flow, borrowing terms, interest rates on borrowed capital, payment schedule, etc...