PREPARATION OF FINANCIAL STATEMENTS FOR MICROENTERPRISES FOR BANKING INSTITUTIONS: ANALYTICAL SUPPORT FOR CONSULTING ON PRODUCTION ORGANIZATION AND BUSINESS DEVELOPMENT

<jats:p>In contemporary scientific research, the preparation of financial statements is primarily viewed as a process of complying with regulatory requirements for accounting and financial reporting; however, insufficient attention is paid to its role in the interaction of microenterprises with banking institutions and the use of analytical support in consulting on production organization and business development. At the same time, it is precisely the quality, completeness, and analytical nature of accounting information that determine the ability to obtain credit resources, assess an enterprise’s creditworthiness, and make effective management decisions. This article examines the theoretical and practical aspects of preparing financial statements for microenterprises for banking institutions. The importance of analytical support for consulting as a tool for information support in managing production processes, controlling costs, planning resources, and developing business activities is substantiated. It is determined that the financial statements of microenterprises serve as an important source of information for banking institutions in the process of assessing the financial condition, liquidity, solvency, and development prospects of a business entity. The author proposes an interpretation of the analytical support for the process of preparing microenterprise financial statements, taking into account the specific features of production organization and interaction with banking institutions. Directions for improving analytical support are presented, which include optimizing accounting policies, expanding the system of analytical indicators, establishing effective information flows, implementing internal management reporting, and utilizing information systems for the automation of production and business process management. It is argued that improving the level of analytical support for the preparation of financial statements contributes to enhancing the quality of management decisions, increasing the efficiency of production organization, optimizing financial results, and strengthening the competitive positions of microenterprises. It is concluded that, under current economic conditions, effective accounting and analytical support is a key factor in ensuring the financial stability and long-term development of small businesses.</jats:p>