The role of the analytical system in the information support of the enterprise management.
DOI:
https://doi.org/10.31558/2307-2296.2018.1.19Keywords:
analytical system, informational support, economic analysis, management analysis, financial analysis, analysis of innovation activityAbstract
The article considers the essence of the analytical system, its methodological basis, principles of economic analysis and outlines the content of administrative and financial analysis. The indicated subsystems of management define areas and data required for the formation of analytical information, as it is mainly used in several subsystems and at different levels of the enterprise management. It is investigated that the analytical system of the agricultural enterprise is not constant in time and space, and it undergoes constant changes in response to the changes in techniques and technologies for obtaining and processing information, managers’ needs for the management information.
Analytical system is a form of organization of various types of analysis and it is organized in order to provide external and internal consumers with the information sufficient for the adoption of effective managerial decisions. Components of the analytical system are targeted at meeting certain needs of the management system of the processes of innovative development of enterprises, depending on the scope of innovation and the manifestation of the effect of this implementation.
References
Hlazko N.D. Significance of the analyst’s profession in the labor market of Ukraine / N.D. Hlazko // Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. – 2017. – № 6 . – P. 184-196.
Mulyk Y.I. Formation of the system of accounting and analytical provision of financial security of enterprises in the conditions of agrarian business. [Internet resources]. – Available from: http://journals.nubip.edu.ua/index.php/Economica/article/viewFile/4914/4841
Podolianchuk O.A. The essence of accounting and analytical information and its role in the control system of the agricultural enterprise / Podolianchuk O.A. // Ekonomika APK. – 2010. – № 3. – P. 54 – 57.
Savchuk V.K. Genesis of information-analytical control system // Bukhhalterskyi oblik, kontrol i analiz u suchasnii ekonomichnii nautsi ta praktytsi: zb. materialiv III Mizhnar. nauk.-prakt. konf., 3-4 kvitnia 2014 r. : prysviach. 70-richchiu kaf. obliku pidpryiemnytskoi diialnosti / [Ed.: V. I. Yefimenko et al.];– Kyiv : KNEU, 2014. – P. 293-297. http://ir.kneu.edu.ua:8080/handle/2010/6618.
Kovalev V.V. Financial analysis: methods and procedures: manual. – M.: Fynansы y statystyka, 2005. – 560 p.
Savytska H.V. Economic analysis of the enterprise: [manual] / H.V. Savytska. – K.: Znannia, 2004. – 654 p.
Methodology of financial analysis of the activities of commercial organizations: manual / A.D. Sheremet . – 2-e yzd., pererab. y dop. – M.: NYTs Ynfra-M, 2013. – 208 p.
Mnykh Ye.V. Economic analysis: textbook. – K.: Znannia, 2011. – 630 p.
Budko O. Formuvannia tsilisnoi oblikovo-analitychnoi systemy subiektiv hospodariuvannia // Ekonomichnyi analiz. – 2013 . – Issue 12, Part 4 . – P. 192-196.
Kozachenko H. V. Management costs of the enterprise: [monograph] / Kozachenko H.V., Pohoreloe Yu. S., Makukhin H. A . – K. : Libra, 2007. – 320 p.
Kindratska H.I. Economic analysis: textbook / H.I. Kindratska, M.S. Bilyk, A.H. Zahorodnii. – Lviv: «Mahnoliia 2006», 2008. – 440 p.
Voloshchuk L.O. Financial Analysis: A Study Guide / L.A. Voloshchuk, M.A. Yudyn; pod red. Fylyppovoi S.V. / – K.: KAFEDRA, 2012. – 320 p.
Fedoryshyna L.I. Origins of economic analysis / L.I. Fedoryshyna // Prychornomorski ekonomichni studii . – 2016 . – Vypusk 11. – P. 234-238.
Financial analysis: manual / Za zah. red. Shkolnyk I.O. [I.O. Shkolnyk, I.M. Boiarko, O.V. Deineka ta inshi] . – K.: «Tsentr uchbovoi literatury», 2016. – 368 p.
Bilyk M.D. Financial Analysis: manual / M.D. Bilyk, O.V. Pavlovska, N.M. Prytuliak, N.Iu. Nevmerzhytska / – K.: KNEU, 2005. – 592 p.