SCIENTIFIC METHODOLOGICAL APPROACH OF SOLVENCY MANAGEMENT ACCOUNTING IN GRAIN PROCESSING ENTERPRISES

Abstract

This article is devoted to the scientific-methodological approach to management accounting of solvency in grain processing enterprises. In the article, an innovative conceptual model has been developed that assesses the probability of ensuring the solvency of grain processing enterprises using the theoretical, methodological rules and methods of solvency management accounting, and evaluates the impact of random factors on the solvency of enterprises, and makes short-term forecasts of it. The results of the research are used to make scenario decisions related to the assessment of the probability of ensuring solvency in processing enterprises, to strengthen the financial stability and liquidity of enterprises, to effectively manage production, to accelerate the turnover of working capital, to reduce the cost of products, to achieve the maximum level of profit, to increase the level of profitability, to increase the level of cash flow impact on increasing production efficiency, search for internal reserves of production in reducing costs and internal provides an opportunity to assess the optimal use of potential, early detection, prevention and elimination of economic threats and risks.