The use of financial reporting information allows you to determine the parameters for assessing the financial state of the enterprise, analyzing the results of its activities in order to plan further tasks and strategic guidelines for development. Financial indicators are the main subject of interest for both the internal and external environment of an economic entity. The key element is the economic diagnosis of financial reporting as the most complete and objective source of information about the real economic situation at the enterprise. The purpose of the study is to generalize approaches to the characteristics of types of diagnostics in the economic environment, systematize the methods of economic diagnostics of financial reporting indicators, substantiate the information base for the analysis and financial diagnostics of enterprises, conduct diagnostics of the structure of the balance sheet of the national economy of Ukraine. It has been proven that the important role of economic diagnostics in the management system of the economic entity is due to the existing strategic guidelines, the use of a special methodical apparatus, compliance with legal norms and a high degree of interaction with the implementation of management accounting. In addition, the effectiveness of economic diagnostics in the justification of management decisions depends on the use of various types of models that allow determining and identifying relationships between indicators. The expediency of using the analysis of the dynamics of the balance sheet structure as one of the areas of work with mathematical models of financial diagnostics of macro indicators is substantiated. The practical value of the conducted research lies in the improvement of methodological tools for economic diagnostics of financial reporting indicators of enterprises. The construction of the matrix of the methodical apparatus for the diagnosis of indicators of financial reporting of enterprises made it possible to model the procedure for the diagnosis of economic processes based on the results of the analysis of the structure of the balance of the national economy. Based on the results of the described macro situation, it was determined that the state is recommended to urgently develop an appropriate set of measures aimed at improving the financial condition of enterprises in various fields of activity
Колєсніченко et al. (Tue,) studied this question.