Abstract
The development of processing organizations in a changing environment requires constant updating of approaches to assessing the processes of their economic activity, including the knowledge of methods and tools for analyzing the technical component of a business. As the main analysis tool, special techniques are usually used based on a certain sequence of calculation of analytical units. Existing approaches to the business analysis of fixed assets are based on level terminology and provide fragmented methodological procedures that include complexes of traditional, rather than key indicator systems. Considering the peculiarities of the dialectical methodological postulate of the transition of quantity into quality and taking into account the process nature of the subject of business analysis, it is advisable to develop an algorithm for methodological procedures for evaluating the technical component of the economic activity of organizations processing agricultural raw materials; justify the possibility of taking advantage of the comparative approach to algorithmization; identify meaningful relationships between the attributive properties of static and dynamic key performance indicators. Using the proclaimed targets, a five-stage business analysis algorithm for the technical component of the economic activity of sugar production entities has been formed, taking into account the specific features of these processing organizations. The distinguishing features of the developed algorithm is the ranking of key indicators, organizations themselves and periods of assessment. The selection of key indicators was carried out on the basis of the systemic method and cost approach, the combination of which makes it possible to ensure the fulfillment of the requirements of reliability and accuracy. Recommended business analytical procedures systematically cover the entire process of movement of fixed assets in organizations, which allows us to eliminate existing gaps in the formation of an information base for evaluating the technical component and identify benchmark areas for making proactive management decisions in terms of mobilizing all the possibilities for the intensive use of fixed assets organizations.
Highlights
Existing approaches to the business analysis of fixed assets are based on level terminology and provide fragmented methodological procedures that include complexes of traditional, rather than key indicator systems
Considering the peculiarities of the dialectical methodological postulate of the transition of quantity into quality and taking into account the process nature of the subject of business analysis, it is advisable to develop an algorithm for methodological procedures for evaluating the technical component of the economic activity of organizations processing agricultural raw materials; justify the possibility of taking advantage of the comparative approach to algorithmization; identify meaningful relationships between the attributive properties of static and dynamic key performance indicators
Recommended business analytical procedures systematically cover the entire process of movement of fixed assets in organizations, which allows us to eliminate existing gaps in the formation of an information base for evaluating the technical component and identify benchmark areas for making proactive management decisions in terms of mobilizing all the possibilities for the intensive use of fixed assets organizations
Summary
Нуждин Р.В., Совик Л.Е., Пономарева Н.И., Пухова М.М., Саввина Е.А. Методика бизнес-анализа технической составляющей перерабатывающих организаций // Вестник ВГУИТ. 2019. Данное утверждение является базой для обоснования системы ключевых показателей бизнес-анализа технической составляющей экономической деятельности перерабатывающих организаций; разработки оценочных процедур, обеспечивающих возможность компаративного [5; 8] пообъектного анализа основных средств в пространстве и во времени; характеристики целевых аналитических возможностей и информационной емкости бухгалтерской (финансовой, управленческой и статистической) отчетности. Традиционно под технической составляющей экономической деятельности понимается активная часть основных средств, однако мы считаем, что бизнес-анализ этого элемента обособленно от иммобилизованных объектов конструктивен исключительно в частных случаях, поскольку для использования в производстве машин, оборудования и других активных объектов, безусловно, необходимы здания и сооружения, которые, в свою очередь, размещаются на земельных участках. Для обеспечения целостности и последовательности рассуждений относительно процедур бизнес-анализа технической составляющей экономической деятельности необходимыми, на наш взгляд, являются следующие процедуры: выбор и обоснование объектов и периодов оценки; обоснование ключевых (статических и динамических) показателей; разработка методики оценки ключевых показателей. Система ключевых показателей бизнес-анализа технической составляющей экономической деятельности перерабатывающих организаций Table 1
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