The theme of the article is relevant in the current economic conditions of mechanism formation of entrepreneurship, business development in Ukraine and overcoming the world economic crisis. The main purpose of the article is justification of financial and material support of industrial and economic activities and prioritizing of target areas of enterprise’s existing funds use. During the study, instructional techniques such as the deduction, analysis and synthesis, comparison have been used. The survey results cover the entire system of finance, including banking sphere and scope of various types of entities, existing mechanisms of economic and mathematical analysis, algorithms for predicting economic situations at national and international levels. Based on research, proposals to improve financial statements have been developed, defining scientific novelty of the study. It has been proved that in the process of formation of credit and investment relations between financial institutions and business entities, character of submitted information is important. It is reported most completely in the accounting records. According to international accounting standards and reporting company can create any provision, but it should give detailed information about the existing groups of provisions for each segment. In Ukraine demands to provisions officially correspond to international standards. But in the financial statements it is physically impossible to display provision of certain types of groups. Now they appear grouped in general terms in several amounts. The balance sheet provides generalized provisions for the appropriate amount of accounts as part of the balance of liabilities, including the amount of created provisions for the vacation payments and created additional amount of pensions - one lump sum. Generalizing amount of received and granted provisions in certain amounts is contained in the relevant notes graphs of the report. Thus, even if a company and a bank wish to create alternative fulfillment of enterprise, such enterprise would not have possibility of displaying information on a provision in its accounts, except information in the explanatory notes to the financial statements on its official website. The nature of alternative enforcement of obligation provides changes in subject of obligations enforcement under the mutual agreement of the parties at any time or stage of credit and investment relations. Therefore, we consider it appropriate and offer the notes to the financial statements as additional column "Providing alternative available" and "Providing alternative received". Prospects for further research is to develop a methodological and mathematical model of providing financial resources for sustainable business enterprises in accordance with the economic situation.