2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2018-4-3-0-51497ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRMFORMULATION OF FORECAST FINANCIAL STATEMENTS IN THE HOLDING STRUCTUREFORMULATION OF FORECAST FINANCIAL STATEMENTS IN THE HOLDING STRUCTURELazarevaAnna V.LazarevaAnna V.a.lazarewa2010@yandex.ru20184300

In its activities, the holding structure is necessary to form predictive statements about activities for which data are based on information derived from all kinds of accounting, analysis, and strategic management accounting. The author has studied the process of formation of the forecast of the reporting forms, which allowed to consider the development of the holding's activities in the long term, structural changes to identify and account for the impact of external factors impact on the holding, the need to adjust the strategy to optimize production and economic and financial processes in the group. Due to the fact that Russian legislation lacks regulating the procedure for creating the forecasted financial statements about cash flows, and there is no developed system approach to the formation of these reports, the author identified the need for additional research forecast reporting forms, peculiarities of process of formation of the forecast financial statements of the holding structure.

In its activities, the holding structure is necessary to form predictive statements about activities for which data are based on information derived from all kinds of accounting, analysis, and strategic management accounting. The author has studied the process of formation of the forecast of the reporting forms, which allowed to consider the development of the holding's activities in the long term, structural changes to identify and account for the impact of external factors impact on the holding, the need to adjust the strategy to optimize production and economic and financial processes in the group. Due to the fact that Russian legislation lacks regulating the procedure for creating the forecasted financial statements about cash flows, and there is no developed system approach to the formation of these reports, the author identified the need for additional research forecast reporting forms, peculiarities of process of formation of the forecast financial statements of the holding structure.

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