PERSPECTIVES OF USE OF MANAGEMENT ANALYSIS AND FORECASTING TOOLS FOR MULTIPLE PROFESSIONAL PRODUCTION COMPLEXES

Анотація

In the article the possibilities analysis of a complex system of managerialanalysis of enterprises production and economic activity is conducted and determination of theinitial data requirements for its effective application in the conditions of a multiprofileproduction complex, in particular – to the system of accounting for operating costs, is carriedout.The main types of analysis of manufacturing enterprises production and economic activity,as well as key analysis tools are considered. The analysis of key tools and their applicationprospects in conditions of multiprofile production complexes is carried out. The problems ofindicators application in the conditions of consolidation of reporting, and also the influence ofthe cost accounting system on the efficiency of tools application for the analysis of enterprisesproduction and economic activity are considered.It is established that the existing methods of the production and economic activity analysis,based on standard accounting and reporting documents, allow to determinate the efficiency ofenterprises production and economic activity and asset management. It is determined that inconditions of consolidation of activity of multiprofile production complex structural subdivisionsthe use of modern tools of managerial analysis requires the development of original methods forcalculating the profitability of service departments, products (work, services) of which are notthe same type.It is proved that subject to compliance the requirements for the system of operating costsaccounting the introduction of integrated management analysis will definitely contribute to theenterprises economic development.

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