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Mechanisms and Tools of Accounting and Financial Engineering in Enterprise Management

Author

Listed:
  • Inna Herasymovych

    (Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine)

Abstract

The aim of the article is formation of methodological mechanisms and tools of financial and accounting engineering in the system of management accounting for evaluation of financial state of enterprises which constantly changes under the influence of market factors. The nature and preconditions of introduction of financial and accounting engineering is revealed. Analysis methods of formation and use of derivatives balance sheets are conducted. Model of accounting and analytical provision of financial and accounting engineering of monitoring of the financial health of an enterprise is suggested. Seven groups of aggregated accounting postings on double entry are given which act as a basis of accounting and analytical provision of financial and accounting engineering. On the example of research enterprise, the methodology of application of mechanisms and tools of financial and accounting engineering to assess financial state of a business entity is revealed. It is discovered that information, obtained based on the use of mechanisms and tools of accounting and financial engineering allows to evaluate real financial state of an enterprise, which, however, cannot be made on the basis of financial reporting in the historic estimate that does not include the variability of market conditions.

Suggested Citation

  • Inna Herasymovych, 2017. "Mechanisms and Tools of Accounting and Financial Engineering in Enterprise Management," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 25-32, March.
    • Handle: RePEc:iaf:journl:y:2017:i:1:p:25-32
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    File URL: http://www.afj.org.ua/en/article/445/
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    References listed on IDEAS

    as
    1. Valeriy Zhuk, 2013. "Scientific Grounds for Brand New Institutional Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 29-34, September.
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      More about this item

      Keywords

      financial activity of the enterprise; business processes; financial engineering; accounting engineering; monitoring derivative balance reports; market (fair) value; net assets; net liabilities; financial condition zones;
      All these keywords.

      JEL classification:

      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco

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