Accounting and management information of a corporation in the current economic state of business should be useful for forecasting, planning, regulation, analysis and control, i.e. act as an important link in managerial decision-making.
The article contains material that includes the author's development of tools for the formation of a system of indicators intended for an objective assessment of the intensification of corporate finance, which for them, as the main economic entities of large business, is a key factor in competitiveness and leadership in their market segments. This system is built through the interaction of the resulting indicators (changes in the result (profit) and changes in costs (expenses)) with direct and indirect indicators of the efficiency of corporate finance without taking into account (generalized) and taking into account their differentiation (detailed), based on cash receipts and payments, according to controlled (economic processes) and uncontrolled (micro-environment and macro-environment) operating conditions. It is aimed at helping corporations to obtain financial benefits while combining the maximum possible increase in profits and reducing costs (monetary savings) in aggregate and in the context of their individual elements in operational terms through a holistic and organic analysis of the selected resulting and factor indicators that characterize the effectiveness (direct profitability ) and the cost (indirect profitability) of the activities carried out by them in their multidirectional and vast business environment.
The article presents a system of indicators developed by the authors, which is offered to corporations to assess the efficiency of their financial relations by the accounting and management apparatus, which play a key role in business due to the greatest liquidity of monetary resources in the modern economic era. The tools of such a system are based on the study of controlled and uncontrolled conditions of corporate functioning. Controlled conditions include economic processes in their expanded understanding, uncontrolled conditions-microenvironment and macroenvironment of corporations, which require them to bear the corresponding monetary costs, compared with the result obtained from them (profit in relation to the commercial sector of the economy). the argument of this approach to the formation of the proposed tools consists in the diversification and multi-vector nature of corporate business processes, which entail a wide range of costs for the maximum attraction of financial benefits from each type of activity, while simultaneously ensuring parity of accounting and economic indicators (reducing to zero the level of imputed costs that generate lost profits in value terms). the use of the recommended author's approach by corporations will ensure that they optimize the result and costs (profit and expenses) and, accordingly, the effectiveness and cost (direct and indirect profitability or profitability) of their activities, which determine their financial efficiency.
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