Economic data for management and their analysis: modern challenges and transformational changes

Анотація

A strategically important part of the management of a business entity is objectively formed economic data on all levels of the enterprise's activity. The purpose of the article is to substantiate the principles of the formation of an optimal system of economic data for the process of analyzing the level of management and the possibilities of its improvement in a competitive environment. In the article, a study of the essence of accounting information was carried out, which made it possible to substantiate the indicators of the analysis of the management activity of the business entity. A sequence of steps for the formation of accounting information is proposed, which provide for the coverage of all levels of the enterprise's activity and its generalization in certain time intervals. A system of indicators for conducting management analysis has been formed, which are directly calculated on the basis of accounting information and relate to the internal environment of the business entity. In the future, external indicators can be used to improve the analysis and increase the level of adequacy of its results. The latter should be taken from the data of statistical collections. At the same time, it is appropriate to choose indicators that characterize the most significant factors influencing the level of development of the enterprise in a competitive environment. Economic data are offered for conducting an analysis of the management of a business entity, taking into account all levels of financial and economic activity. The work substantiates the need to introduce an ecological component into the process of assessing the level of management, which will allow rationalizing the distribution of the company's income in order to improve the environment. It is proposed to supplement the economic data regarding the assessment of the management of the economic entity with indicators that are individual for a specific economic entity and are established by its management. This approach will make it possible to carry out a more accurate assessment and develop effective measures for the development of the enterprise and increase the efficiency of its activities, including management. It will also make it possible to prevent crisis situations more quickly and ensure better stability of the company's development.

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