SOURCES OF THE COMPANY’S FINANCIAL RESOURCES: MODERN ASPECTS OF ACCOUNTING AND THEIR ANALYSIS

The construction of a correct system of complex studies of the sources of financial resources of modern organizations is necessary for the successful functioning of every enterprise, which largely depends on the level of stability of its financial condition and the stability of market positions. Of particular importance is the analysis of the financial support of the enterprise, as well as a comprehensive assessment of its financial indicators as important indicators of increasing the efficiency of management, for making effective management decisions aimed at solving the issue of choosing areas of activity and strategic development, to ensure the rational use of production, material and financial resources. This study is aimed at revealing the theoretical and practical aspects of the accounting and analytical provision of the sources of financial resources of a modern enterprise using the example of PRJSC «GALENERGOBUDPROM» — the identification of the main problems in the field of comprehensive assessment of financial resources and their accounting display, as well as the search for optimal and effective methods for their solution and improvement. The article examines the theory and methodology of accounting support and analysis of sources of formation of enterprise resources, its financial stability and business activity. The concept of financial resource as an important factor of positive financial status and business reputation of the enterprise on the capital market is outlined. An analysis of financial resources, the sources of their formation, in particular, own and borrowed capital and coefficients of financial stability of the enterprise was carried out according to the financial statements of PJSC «GALENERGOBUDPROM» in 2018– 2022, the dynamics of its main indicators were analyzed, the nature of the financial support of the enterprise was determined, appropriate generalizations were made, conclusions and proposals. The need for further improvement of ways of comprehensive assessment of the company's financial resources, solving the problems of capital optimization in the modern unstable conditions of the functioning of domestic enterprises and finding internal reserves for increasing the efficiency of management is substantiated.