CONCEPTUAL ASPECTS OF ANALYSIS OF ECONOMIC ACTIVITY

Abstract

Objective. The purpose of the article is to build a conceptual model of the analysis of the economic activity of an organization as a set of methodological elements (goal, task, subject, functions, principles, methods, types of analysis, stages of implementation) and a system of economic activity analysis. Methods. General scientific methods of analysis (to determine components) and synthesis (to create a conceptual model) were used. Results. Based on the systematization of the studied approaches to the components of economic activity analysis, a conceptual model was built. It was proposed to combine the system of analysis of the organization's economic activity and the methodological components of its implementation within the conceptual model. In the structure of the organization's activity analysis system, a management subsystem and a managed subsystem were distinguished. The management subsystem takes into account owners, creditors, suppliers, control and state management bodies, and the trade union. The managed subsystem includes structural units and the organization as a whole, resources and activity processes, and economic phenomena. The purpose of activity analysis is to find opportunities to increase the efficiency of the organization's activities. The tasks of analysing the organization's economic activities include substantiating the planned parameters of the organization's activities; assessing the implementation of plans and identifying deviations and causes of changes; identifying reserves for increasing the organization's efficiency and developing management decisions regarding the use of reserves. Scientific novelty. A new approach is the construction of a conceptual model of the analysis of the economic activity of an organization. Attention is paid to expanding the description of the principles of conducting the analysis of economic activity. The authors have grouped the types of analysis of the economic activity of an organization according to a wide range of classification features. Practical significance. Using the model provides a systematic understanding of the basis for analysing the organization's business activities.