OPERATIONAL ECONOMIC ANALYSIS AS A COMPONENT OF THE MANAGEMENT SYSTEM: RETROSPECTIVE AND PRESENT
Анотація
The increased and almost critical level of risk and uncertainty for doing business, primarily associated with the full-scale invasion of the russian Federation troops in Ukraine, actualizes the issue of operational management in all spheres of the enterprise's functioning: marketing, production, investment, innovation, finance, technical and technological, etc. Making timely management decisions is based on the information system of their support, in which operational economic analysis plays one of the leading roles. The formation and development of economic analysis from the time of the planned Soviet economy to modern domestic realities is characterized by significant changes and reconsidering of its role in making operational, tactical and strategic management decisions. Taking into account today's circumstances, taking into account medium- and long-term planning for the reconstruction and development of the economy of Ukraine, operational management decisions are the basis for the adoption-approval and adjustment of policies, tactics and strategies by business entities. Operational economic analysis is an integral component of information support for management decision-making, which actualizes the issue of defining its conceptual foundations in the system of modern enterprise management. The article provides a retrospective and modern assessment of content of the concept of "operational economic analysis" category. The role and place of operational economic analysis in the system of information support for making timely management decisions is outlined. It is substantiated that modern operational economic analysis is a constituent element of the management analysis system of production (operational), financial, investment and innovation, marketing, personnel and other activities of business entities. That is, it is the basis not only for making operational management decisions, but also for adjusting the policy, tactics, business and functional strategies of the enterprise.
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