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

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.