Introduction. The functioning of the enterprise requires a constant assessment of the state and dynamics of the external and internal environment, emerging situations and problems, which creates the need to make management decisions that are modeled taking into account potential opportunities: resources, conditions, limitations, risks, unpredictability, etc. One of the determining factors of the effectiveness of such solutions is relevant analytics. From a review of the specialized literature, we can see that nowadays the interest of scientists and practitioners in the use of this term has increased. However, the assessment of the national analytical school confirms that it is not so much about the basic essence of the concept as about the enrichment of its content. Such enrichment occurred due to the increased role of mathematical disciplines and digitalization of the process of preparation, processing and transmission of information, as well as the possibility of finding new knowledge obtained from the processing of large data sets. It is also undeniable that the transformation of the national economy into a market economy expanded international cooperation and brought new phenomena, structures, processes, terms, metrics, indicators, models, evaluation criteria to the economy, which enriches the essence of analytics. Therefore, in our opinion, it is important to evaluate the adaptation of the information and analytical system of our enterprises to advanced ideas, developments, technologies of the international scientific community and practice, which will increase the effectiveness of regulating the development of the Ukrainian economy.
 The purpose of the article is to develop the theoretical foundations of relevant analytics as a prerequisite for effective management of a business entity - a systematic, subject- cognitive-creative process aimed at forming actions/measures to obtain the desired (planned, forecasted, predictable) results of the enterprise’s activity.
 Research methods. The study was carried out using the monographic method and the practice of creating fixed accounting data and their transformation to evaluate the implementation of management decisions and identify situations/problems, the solution of which ensures the achievement of the predicted/planned results of the functioning of the enterprise. In order to achieve the defined goal of the research, the methods of system- functional analysis, in particular the theory of cognition, the theory of decision-making, structural-temporal parametric analysis, abstract-logical, heuristic, etc., were applied.
 The results. The definition of the concept of “analytics” is proposed - as a divided integrity that synthesizes various data and their creative interpretation with the identification of cause-and-effect relationships and a systematic, quantitative-qualitative assessment of changes in phenomena, structures, processes, functions, results, which is the information base of knowledge , forecasting and management of their transformation/development. The peculiarities of the formation and management of the company’s information base and the interpretation of the concept of “relevant analytics” - as a process of providing users/ managers with the requested information, have been specified, which makes it easier and cheaper for them to perform specific tasks with high quality, increases the effectiveness of managerial influence on the results of the enterprise. The functional essence of business analytics and business analytics is considered. Methodological approaches to assessing and solving situations/problems caused by increased risk and uncertainty are proposed.
 Prospects. Further research should develop methodical approaches to ensure organizational, temporal and spatial comparability of indicators, accounting and analysis of virtual assets, justification of management decisions/projects in conditions of risk and uncertainty, wider use of the advantages of intellectual analysis and knowledge obtained from large data sets.
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