ЕКОНОМІЧНИЙ АНАЛІЗ ЯК ОСНОВНИЙ СКЛАДНИК У СИСТЕМІ ПРИЙНЯТТЯ ОБҐРУНТОВАНОГО УПРАВЛІНСЬКОГО РІШЕННЯ НА ПІДПРИЄМСТВІ (НА ПРИКЛАДІ ПРАТ «КОНЦЕРН ХЛІБПРОМ»)

Abstract

The paper proposes the use of economic analysis as the main component in the system of making informed management decisions in the management of a modern enterprise. The main features of the tools of economic analysis, which are the use of a system of indicators that characterize the relevant economic phenomenon; establishing causal links between indicators that describe a particular economic phenomenon and their impact on the resulting indicator; application of the principle of systemicity, which provides for the presence of a mandatory relationship between the indicators that affect the result, as well as the ability to measure the magnitude of such a relationship. It is determined that today economic analysis is a powerful system of scientific knowledge and methodological techniques that provide a comprehensive study of financial and economic processes occurring in the enterprise, and most importantly - to establish causal relationships between groups of factors that influenced the receipt of a other financial result. Also, modern economic analysis uses a reasonable system of theoretical and cognitive categories, principles, methods and special research techniques that ensure the adoption of sound management decisions and based on the laws of dialectics. The authors also show the algorithm of the process of economic analysis of a particular economic phenomenon. The use of economic analysis in the system of determining further strategic decisions on enterprise management is shown on the example of ”Hlibprom”. A system of indicators was chosen for the analysis, which is able to fully describe the object of study. That is to reflect the main economic and financial indicators of the enterprise, balance sheet indicators, indicators of profitability, liquidity and solvency. The main causal relationships between the factors that influenced the results of financial and economic activities of the enterprise are investigated by building a deterministic factor model, which is the optimal method of economic analysis, and allows to determine trends in the impact of factors on the resulting indicator. The analysis of the factor model was performed using the method of relative values.