Popis: |
Indeed, far fewer other managerial functions are provided with methodological developments, an analysis in which a considerable number of questions are raised to the needs of practitioners to the developers of its paradigm bases. In spite of the fact that at present there is a large number of papers published on the issues of analysis and a number of general-sectored guidance materials have been published, many of them, for various reasons, do not allow the study of all aspects of the activity of enterprises. Weak theoretical development and practical application of specific methodologies for analysis at various levels of production management are highlighted by many leading experts. In assessing the situation, it is noted that the lack of regulatory and sectored methodologies of the subsystem is a brake on the development of analysis in the economic system of the state. Instructional and methodological instructions of analysis issued by the Ministry of Finance of Ukraine and the National Bank of Ukraine can not fill this gap, as they are for financial and credit agencies and can not cover all issues subsystem with which daily face planning and accounting workers to enterprises. Arguably, the current conditions of coordination of enterprises, characterized by the development of economic forms of influence on the production process, the further improvement of planning and systematic distribution of market relations, the introduction of economic-mathematical methods and machines of electronic digital, set the latest problems before the theory and practice. It is proved that the nodal task is formation of universal methodological materials for analysis for the enterprises, which allow studying various approaches of economic activity for any calendar period and meeting the requirements of multilevel construction of perspective management systems. It is justified that only in the presence of the methodology of all target methods will it be sufficiently comprehensive in both substantive and procedural terms to cover economic analysis at industrial enterprises (industrial associations), will become a real weapon of search of their economic activity, etc. |