System of projects’ financial analysis for enterprise management

The purpose of the study is to form proposals for the development of a system of indicators for the financial and economic evaluation of projects carried out by an economic entity. The methodology of the study is based on the use of methods of economic grouping of accounting indicators and methods of financial analysis of pre-grouped accounting data, including the method of structural and dynamic analysis, the method of classification of cost behavior by management objectives, the method of coefficient analysis. The practical result of the research is the development of a methodology for modeling and interpreting absolute and relative unified financial indicators that are associated with projects and with the activities of an economic entity as a whole, as well as coefficient indicators of projects and the organization as a whole, which characterizes the novelty of the work. Such a universal methodology is applicable and amenable to subsequent adjustment and adaptation to the specifics of specific projects or groups of projects of the organization. The analysis method can be expanded by adding a subsystem of indicators adopted in financial analysis (indicators of business activity, indicators of solvency and others). Also, the methodology is expanded by deepening the analytical features of projects, when an analytical feature by the name of the project can be provided for each account, accounting object and business transaction.