ДОСЛІДЖЕННЯ ОСОБЛИВОСТЕЙ АНАЛІТИЧНОЇ РОБОТИ ПІДПРИЄМСТВА ЯК СКЛАДОВОЇ ЙОГО РОЗВИТКУ

Abstract

The article highlights the direction of the economic sphere on a range of issues related to the problems of analytical work at the enterprise, namely: conducting analytical actions at the enterprise one of the components that form the basis for its development in modern economic conditions. for analytical work is a set of reflected features of objects, systems, phenomena and processes, selected from the largest volume. The information always reflects the degree of change of existing knowledge. The basis of the analysis is to identify the dynamics of structural elements, which allows further forecasting of changes in assets, assets and sources of coverage financial condition of the enterprise, so depending on the author's approach methods provide a different number of stages, methods and tools for their implementation. Accordingly, depending on the method used and the complexity of the approach and provides some complexity of the analysis process. In general, the method of analysis of the financial condition of the enterprise is presented in the form of a figure. thus, in the financial analysis there are various techniques that allow you to assess the current financial condition of the enterprise and give a forecast of its development. Thus, management of a financial condition is carried out on the basis of drawing up of forecast values of future indicators. The effectiveness of the analysis of the financial condition of the enterprise depends on the completeness and quality of the information used. A simplified approach to analysis uses only accounting data. This narrows the scope of such analysis and reduces its effectiveness, because there are unexplored factors that have a significant impact on the objective assessment of financial results and financial condition. These factors may be related to industry affiliation, environmental conditions (general market trends, macroeconomic factors, etc.), as well as other significant factors of influence, such as the strategic direction determined by the founders and management of the company.