A COMPREHENSIVE APPROACH TO INVESTMENT MANAGEMENT BASED ON FINANCIAL STATEMENTS: THE BALANCE SHEET AS ONE OF THE MAIN SOURCES OF INFORMATION FOR THE CFO

Abstract

The subject of the study is the financial (accounting) statements of the enterprise (balance sheet – form No. 1), which is the main source of information about the enterprise's activities, which is useful for both external and internal users of financial statements. The purpose of the study is to justify the need to expand the information capabilities of the main reporting form of the organization, the balance sheet, for the internal user of external reporting forms, the financial director. The research methodology consists of general scientific and special methods: a systematic approach, comprehensive, fundamental, and structural-functional analysis. The results of the study consist in revealing additional opportunities for managing the finances of the main financial reporting form, the balance sheet, in justifying the need for internal use of this form in financial management, and in revealing the possibilities of a financial manager in management when using the method proposed in the article.