A QUALITY MANAGEMENT SYSTEM TOOL IN THE FINANCIAL ANALYSIS OF AN ENTERPRISE

Abstract

The study of the directions of achieving sustainable development of the enterprise outlined new requirements before the financial analysis. To assess the effectiveness, qualitative and quantitative indicators are usually used without their causal relationship. The implementation of the principles of quality management in achieving sustainability predetermined the idea of using the tools of this system in financial accounting. The article reflects the results of the development of an integrated system of financial analysis and quality management principles. The methodological approach of the organization of an effective cause-and-effect management system of the main components of the financial results of the enterprise with the application of the basic principles of the GOST R ISO 9004-2019 standard is considered. National Standard of the Russian Federation. Quality management. The quality of the organization. A guide to achieving the sustainable success of an organization. The stages of applying the methodological approach of the K diagram are analyzed. Ishikawa's «fish skeleton» and diagrams by F. Pareto in the financial analysis of the enterprise. The article reveals the tools for implementing the proposed integrated system of financial analysis and quality management principles aimed at combining financial-analytical and management practices in the activities of an industrial enterprise. The results of the study presented in the article showed the possibility and relevance of using the K diagram. Ishikawa and diagrams F. Pareto in establishing the dependencies of financial indicators. The proposed approach, implemented in the financial sector, makes it possible to identify the few most significant weaknesses in the overall chain of financial results formation. Based on the results of the research presented in the article, the conclusion is made that the authors' proposal to create a flexible system for analyzing the totality of financial indicators is expedient.