Abstract

The development of market relations and related structural changes in the economy have a significant impact on the processes of economic activity. Most enterprises operate in a tough environment of external and internal competition, which requires them to take active steps to optimize and adjust technological processes and economic strategy, both current operations and enterprise development. Optimization and adjustment of current operations is achieved by making appropriate management decisions, which requires a comprehensive analysis of the company's performance. It is used to develop the strategy and tactics of the company's development, to make plans and management decisions, to monitor their implementation, to identify reserves for improving production efficiency, and to evaluate the performance of the company, its divisions and employees.
 At the same time, as the practice of Ukrainian enterprises, especially privatized ones, shows, the use of modern methods is too limited, as evidenced by the large number of economically inexpedient business projects at various levels, low levels of labor productivity and profitability, unreasonably high costs of maintaining the administrative apparatus, which ultimately leads to severe financial losses up to the bankruptcy of the enterprise.
 Undoubtedly, this situation is shaped by a number of factors, among which the economic instability of the external business environment is the most important. However, internal factors also play a significant role, namely, the low level and quality of enterprise management, one of which is the inability to analyze activities and identify factors affecting both economic activity and the financial position of an enterprise.

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