Производные балансы и их применение в учетно-аналитической практике

Abstract

Independent balance sheet is one of the hallmarks of a legal entity, and describes the organization's financial position at the reporting date. However, in the course of economic and commercial activity management information necessary to support the materialization of strategic projects focused on the successful development of the organization. The paper revealed the increasing importance carrying policies in the management of economic activities of any organization. The essence of the balance sheet and balance sheet derivatives. Considered static and dynamic approaches to building balance, the effect of each of them in the methodology of the balance sheet in the official format of the Republic of Belarus. The detailed analysis of the financial condition based on financial and derivatives of dynamic and static balance in the materials of "Lepel Tinned Milk Factory".