ORGANIZATION OF ECONOMIC ANALYSIS AT THE ENTERPRISE

Анотація

Introduction. Operational and reliable information support for management decisions depends on the organization and correctness of the formation of information flows in the enterprise. One of the mechanisms to ensure the formation of an appropriate information base for the enterprise management system is the system of economic analysis. Rational organization of economic analysis ensures proper streamlining and development of effective mechanisms for analytical work at the enterprise and the appropriate design of the results of the calculation of analytical indicators. Purpose. Investigate the features of the organization of economic analysis in the enterprise, to establish its main components, as well as identify ways to improve the organization of analytical work in the enterprise. Method (methodology). Methods of analysis, synthesis, induction, deduction, generalization, method of system approach, grouping, tabular method were used to achieve the goal of the work. Results. The author's definition of the concept of «organization of economic analysis» is offered and the peculiarities of rational organization of economic analysis are established. The basic questions which should be solved at each stage of the organization of the economic analysis at the enterprise are opened and detailed. Based on the analysis of existing developments and the authors' proposals to determine the main elements of the organization of economic analysis, its system-process interpretation is proposed. The expediency of studying the organization of economic analysis on the basis of systemic and procedural approaches is proved. Based on the results of their application, the main elements of the organization of economic analysis are identified and their characteristics are given. Using the proposed approach to the organization of economic analysis will streamline and establish proper coordination and avoid duplication in the analytical functions of economic analysis, strengthen competitive advantages and provide adequate information support for sustainable development of the enterprise.

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