СТОПАНСКИ СЧЕТОВОДЕН АНАЛИЗ – МОДЕЛИ И НАСОКИ ЗА УСЪВЪРШЕНСТВАНЕ
ACCOUNTING BUSINESS ANALYSIS – MODELS AND GUIDELINES FOR IMPROVEMENTS

Author(s): Marko Liubomirov Timchev
Subject(s): Economy, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: analysis; accounting analysis; balanced system; key indicators; Accounting; integrated reporting
Summary/Abstract: The scientific paper proposes models for improving the scientometry, methodology and organization of accounting business analysis of the enterprise. Methodological problems of information capacity, individual dynamics and models for the analysis of the key indicators characterizing the activity, financial stability and competitiveness of the enterprise are investigated. A concentric „Accounting Business Analysis in a Balanced Scorecard“ model with market positioning (SWOT), Z-Score Analysis andcompetitiveness analysis are presented. This article explores the problems of providing accounting business analysis information in a balanced scorecard through accounting and integrated reporting systems. Models of strategic maps with KPI indicators are presented, characterizing the activity at a corporate and intercompany level and by functional points of responsibility.

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