Model of Economic Analysis’ Organization in the Accounting and Analytical System of the Commercial Entity of the Agrarian Sector of Economy

Iryna Pavlik


Abstract


Introduction. The subsystem of economic analysis is of great importance for the functioning of the accounting and analytical system of the economic entity of the agricultural sector of the economy. The article analyzes the features of the formation of the subsystem of economic analysis in the accounting and analytical system of the economic entity of the agricultural sector of the economy. The own vision of the simulation model of the subsystem of economic analysis taking into account the peculiarities of the agricultural sector of the economy is highlighted. The parameters of functioning of the subsystem of economic analysis are determined. The sequence of stages of analytical operations within the subsystem of economic analysis is outlined.

The purpose of article is to study the peculiarities of the formation of the subsystem of economic analysis in the accounting and analytical system of economic entities of the agricultural sector through the prism of its tasks, functions and principles and develop a general model of this subsystem.

Method (methodology). In the course of the research the methods of system analysis and modeling were applied, which made it possible to comprehensively consider the peculiarities of the organization and functioning of the subsystem of economic analysis in the accounting and analytical system of agricultural entities.

Results. The economic analysis subsystem of the accounting and analytical system of the economic entity of the agricultural sector must have predetermined parameters of its operation, namely: purpose, objectives and goals, principles, functions, mechanisms, tools and means. The outlined parameters should be objectified in the standard of functioning of the accounting and analytical system at the enterprise, and within its framework – subsystem of economic analysis. The operation of the economic analysis subsystem should be phased, and the implementation of the functions of the subsystem should give the user the necessary results for making strategic management decisions.


Keywords


accounting and analytical system; economic analysis; subsystem of economic analysis; business entity; agrarian sector of the economy

Full Text:

PDF

References


Brukhanskyi, R. F., Parkhomets, M. K., Putsenteilo, P. R. (2015). Oblikovo-analitychne i orhanizatsiino-pravove zabezpechennia diialnosti ahrarnykh pidpryiemstv. Ternopil. Krok. [in Ukrainian].

Zhuk, V. M. (2010). Rozvytok bukhhalterskoho obliku v ahrarnomu sektori ekonomiky: teoriia, metodolohiia, praktyka: dys. dokt. ek. nauk : 08.00.09. Kyiv. [in Ukrainian].

Lazaryshyna, I. D. (2017). Pryntsypy ekonomichnoho analizu yak instrument zabezpechennia yoho yakosti. Retrieved from: http://elartu.tntu.edu.ua/bitstream/lib/20971/2/DSESES_2017_Lazaryshyna_I_DPryntsypy_ ekonomichnoho_96-98.pdf. [in Ukrainian].

Mnykh, Ye. V. (2008). Ekonomichnyi analiz diialnosti pidpryiemstva. Kyiv. KNTEU. [in Ukrainian] .

Parkhomets, M. K. (2017). Orhanizatsiino-pravovi formy diialnosti ta osoblyvosti formuvannia finansovykh resursiv v ahrarnykh pidpryiemstvakh. Oblikovo-analitychne i orhanizatsiino-pravove zabezpechennia diialnosti pidpryiemstv v umovakh instytutsiinykh transformatsii. Ternopil. Osadtsa Yu. V. 64-70. [in Ukrainian].

Putsenteilo, P. R. (2015). Oblikovo-analitychne zabezpechennia diialnosti pidpryiemstva. Innovatsiina ekonomika, 3, 228-233. [in Ukrainian].

Shvets, V. Ye. (2010). Rozvytok oblikovo-analitychnykh system subiektiv hospodariuvannia v Ukraini. Lviv. Vydavnychyi tsentr LNU imeni Ivana Franka. [in Ukrainian].

Sheremet, A. D. (2011). Teoryia ekonomicheskoho analiza. Moscow. INFRA-M. [in Ukrainian].

Shkaraban, S. (2009). Pryntsypy ta umovy orhanizatsii operatyvnoho ekonomichnoho analizu na pidpryiemstvi. Ekonomichnyi analiz, 4, 11-12. [in Ukrainian].

Shurpenkova, R. K. (2009). Orhanizatsiia ekonomichnoho analizu na pidpryiemstvi. Problemy i perspektyvy rozvytku bankivskoi systemy Ukrainy, 25, 150-158. [in Ukrainian].

Chernysh, S. S. (2013). Ohliad metodyk analizu investytsiinoi pryvablyvosti pidpryiemstva. Innovatsiina ekonomika, 5, 87–92. [in Ukrainian].

Sirenko, I. V., Kosova, T. D. (2013). Analiz hospodarskoi diialnosti. Kyiv. Tsentr uchbovoi literatury. [in Ukrainian].

Parasyi-Verhunenko, Y. (2008). Sovremennyi instrumentaryi ekonomicheskoho analiza v systeme stratehicheskikh issledovanyi. Bukhhalterskyi uchet i audit, 9, 30–39. [in Ukrainian].

Shkaraban, S., Lazaryshyna, I. (2011). Kontseptualni zasady istorii rozvytku ekonomichnoho analizu. Ekonomichnyi analiz, 1, 9-18. [in Ukrainian].

Valentiieva, O. V. (2011). Vyrobnycho-ekonomichna systema promyslovosti rehionu: rozvytok i shliakhy pidvyshchennia efektyvnosti funktsionuvannia (na materialakh Poltavshchyny). Avtoref. dys. ... kand. ekon. nauk. Kyiv. [in Ukrainian].

Horbatov, V. M. (2006). Konkurentosposobnost i tsykly razvytyia intehrirovannykh struktur btznesa. Kharkiv: INZhEK. [in Ukrainian].

Mitsenko, N. H. (2014). Intehrovani systemy pidpryiemstv i orhanizatsii spozhyvchoi kooperatsii: teoretychni zasady ta perspektyvy rozvytku. Lviv. Vyd-vo LKA. [in Ukrainian].

Pylypenko, A. A., Styrenko, L. N. (2010). Konkurentnoe povedenye i intehratsyonnyi aspekt stratehicheskoho ucheta. Kharkiv. ByznesINFORM, 7, 150-153. [in Ukrainian].

Hrabovetskyi, B. Ye. (2009). Ekonomichnyi analiz. Kyiv. Tsentr navchalnoi literatury. [in Ukrainian].

Mishenina, N. V., Mishenina, H.A., Yarova, I. Ie. (2014). Ekonomichnyi analiz. Sumy. Sumskyi derzhavnyi universytet. [in Ukrainian].

Khodarieva, O. O., Shulha, L. O. (2011). Funktsionalno-vartisnyi pidkhid do upravlinskoi diialnosti: analiz i kontrol skladnykh system. Ekonomika promyslovosti, 1, 85–89. [in Ukrainian].




DOI: http://dx.doi.org/10.35774/econa2020.01.02.108

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM

Refbacks

  • There are currently no refbacks.




Copyright (c) 2020 Iryna Pavlik

Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

 

Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 


Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa


© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023