Practical methods of applying the organizational and information model of the analysis of the operational activities of the enterprise

Abstract

An important role in increasing production efficiency is played by the economic analysis of the operational activities of the enterprise, which studies the economy of the enterprise and determines production reserves, ways of using resources as efficiently as possible. The operational activities of the company are not only related to the organization of production, providing it with the necessary resources, but also to constant control of the current activities of the company, the ability to make adjustments to management decisions in order to achieve the planned results. We propose to consider a practical approach to developing a methodology for comprehensive assessment of operational activities. In terms of production, there is a need for practical application of methods of economic analysis of economic activities, namely for testing the internal control system, rapid adjustment of the production process, raw material base, final type of finished product, formation (calculation) of production cost, corresponding calculation of workers' wages, etc. The purpose of our study is to form an organizational and information model of the analysis of the operational activities of the enterprise, to offer an accessible and specific methodology that will be convenient to implement in practice for any enterprise. The article identifies the features of the use of capital in operating activities, which is an important information material for analysis, and considers the tasks that are solved when analyzing operating activities, characterizes the main aspects of the study, and identifies the stages of the process of modeling the organizational and information model of operating activities analysis.An organizational and information model is a certain set of elements and techniques without which it is impossible to conduct an analysis, the described elements are, in general, scientifically and theoretically defined. Analysis of operational activities involves the implementation of three main stages. The first stage is an organizational stage, it consists in determining the goal, objectives, objects and topics of analysis, information base, methodological methods. The second stage is practical, it consists in implementing analytical procedures, namely: horizontal and vertical analysis of balance sheet items, factor analysis, identification of weaknesses and reserves to improve the results of operational activities. The third stage is the final stage, it consists in summarizing the results of the analysis and forming conclusions and proposals for improving the company's operational activities. The article is of an applied nature and is aimed at spreading the practical application of the methodology of economic analysis of operational activities to identify potential problems in management and accounting and making reasonable effective decisions to eliminate the identified problems.