USAGE OF THE OPERATIONAL ANALYSIS IN FINANCIALS’ MANAGEMENT OF THE CARRIER

Abstract

Introduction. First of all, the professional management of the financial and economic activities of the organization assumes the usage of analytical tools that makes it possible to come up with a comprehensive approach to the problem of determining the problems of the economic entity’s functioning. However, the standard analysis of the organization’s financial situation does not cover the whole range of issues needed to identify problem areas for revenue generation, gross profit and sales profit for each assortment of products sold (services). At the same time, there are the specific business processes in the assortment plane of study that ultimately form the financials of the commercial organization. Materials and methods. The operational analysis as the part of the organization’s financial analysis allows not only to identify the problem but also to model the most acceptable variant of doing business and building business processes which analyze the organization activities. Results. Therefore, the analysis based on the operational analysis’ standard indicators, such as the operating leverage, the gross profit ratio, allows to identify promising and unpromising activities even when negative financial results are achieved, it also provides the opportunity to assess the property base structure and the property restructuring necessity. С onclusion. For unprofitable activities, it is proposed to use the restrictions on the numerical value of the operating leverage that assesses the ratio of the financials’ changing, depending on the set volumes’ changing of the service sales.