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Objectives. A cognitive approach that represents a superposition of various approaches such as system, informational, socio-economic, financial-analytical, financial-economic, analytical, cybernetic and others, is inherently complex. Having this in mind, the aim of the present study is to increase the operational efficiency of economic entities through the implementation of a horizontal, vertical and trend-based (microscopic) financial analysis procedure based on the generated innovative block of parametric cognitive models and a system of analytical coefficients. Methods. System analysis, modeling of information and educational environments, financial analysis of highly integrated enterprises and credit organisations. Results. The described cognitive approach in contemporary computer science was developed by the author on the basis of a layer-step model of perception, the processing and understanding of the content of heterogeneous information fragments. The developed innovative block of parametric cognitive models forms the informational basis of (microscopic) financial analysis containing the cognitive models for horizontal, vertical and trend financial analysis of an enterprise or a credit organisation. It is based on the generated system of analytical coefficients, each representing a complex of parameters (indicators), echeloned for a series of portraits and stratified into several independent sets, arranged on two different levels of the selected hierarchy (structure). Conclusion. The genesis of the cognitive approach is due to the possibility of vertical, horizontal and trend-based financial analysis based on the system of analytical coefficients of primary registers of accounting and financial analysis through an independently developed block of parametric cognitive models. Financial analysis of highly-integrated (credit) organisations initiates the need to take into account a wide range of different scientific fundamental and applied areas of contemporary science, as well as necessitating the use of an innovative research apparatus. The introduction and practical use of the cognitive approach is essential for the development of key sectors of the national economy.

A COGNITIVE APPROACH FORMING THE BASIS OF SYSTEM AND FINANCIAL ANALYSIS OF COMPLEX RESEARCH OBJECTS