Formation of the methodology of economic analysis in the accounting policy of companies in the field of trade

Abstract

The study is devoted to theoretical, methodological and practical issues of forming an economic analysis of current assets in the accounting policy of companies in the field of trade. The issues of reflecting current assets as objects of analysis in the accounting policy of a company in the field of trade are considered on the example of available materials of LLC “ALLIANCE MARKET”. The classification of current assets used for the needs of economic analysis is determined. The main tasks of current assets analysis are researched and a general model of their analysis for trading companies is formed. The stages of economic analysis of current assets are considered on the example of open materials of LLC “ALLIANCE MARKET”. The methodological and organizational steps of the analysis of current assets at each stage in accordance with the proposed simulation model are disclosed. An economic analysis of the indicators of composition, dynamics and structure of current assets of ALLIANCE MARKET LLC for 2022-2023 is carried out. The existence of peculiarities of the use of current assets in trading companies on the example of LLC “ALLIANCE MARKET”, which should be taken into account in the process of their economic analysis, has been proved. It has been determined that the proposed simulation model for analyzing current assets in trading companies should be more informative and reveal structural changes and dynamics of current assets. It is recommended that in the order on accounting policy companies should reflect a general model, a list of indicators and stages of economic analysis of current and other assets to inform management decisions.