FINANCIAL STATEMENTS OF COMMERCIAL ORGANIZATIONS AS THE BASIS FOR FINANCIAL MANAGEMENT DECISIONMAKING

The financial management of the company, making the right decisions to external stakeholders is determined by the quality of information support of the analysis, in which special role is played by the accounting (financial) statements. From the perspective of content and analysis of the accounting reporting of the Russian Federation in article the main areas of decision-making as the formation of the target capital structure, liquidity management of assets and liquidity of the balance sheet, the profit and re-investment (dividend) policies, accounting policies are generalized and included, the role of forecasting and preparation of forward-looking statements in making managerial decisions is discussed.