| Summary: | The purpose of the article is to theoretically prove the possibility of generating forecast information in the balance-sheet regarding profit indicators, net inflow of operating money and financial capital. According to the authors, the system of these indicators is revealed in dynamics, thus reflecting the impact of profit on the financial condition of the organization. A logical and accounting balance-sheet relationship is established between actual and forecast indicators that characterize the financial condition in the past and future. By analyzing the processes in the operating cycle, the economic and financial feasibility of operating profit as a net cash flow from operating activities is theoretically proved. Based on the process approach and the induction method, the indicator of operating profit is included in the valuation of the asset and liability side of the balance-sheet, thereby developing the valuation method and forming a new forecast model of balance-sheet generalizations. The content of the forecast model of balance is described in the form of a balance equation. The obtained theoretical conclusions are verified experimentally.As a result, the asset of the balance-sheet reflects the process of transforming the value of operational resources into their selling price, and the forecast operating profit is generated in the liability side of the balance-sheet, which relates to assets and liabilities recognized in accounting at the current time. Cost parameter and value index are introduced, which characterize the indicators of income and expenses as the transformation of operational resources. Any change in the cost of resources used and the possible price (value) of their sale is reflected in the balance-sheet and affects the change in the estimate of forecast operating profit in real time. At the same time, due to the simultaneous recognition in the balance-sheet of actual and forecast estimates of assets and liabilities and the indicator of forecast operating profit, the indicator of financial capital receives a new interpretation. If we compare the value of assets and accounts payable, then financial capital characterizes the security of operating activities with own sources of financing in the past. If we compare the selling price of assets and account payable, then financial capital shows the forecast for repayment of account payable at the expense of own funds in the future. Consequently, the transition from actual to forecast estimates in the balance-sheet reveals the process of the circulation of operating capital and shows how much profit is provided by investments in working stocks made in the past. Due to the double recording method, any forecast estimates can be verified by the user, which increases the reliability of the forecast information in the balance-sheet.In fact, the balance-sheet is interpreted as a new method of analysis and forecasting of financial and economic indicators characterizing the activities of the organization. At the same time, it is not necessary to perform additional analytical calculations, forecast operating profit and analysis of its impact on financial capital can be carried out in real time as often as accounting entries are made that affect the change in working capital.
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