Theoretical basis of managerial analysis

Zoryana Viktorivna Herasymchuk, Alla Oleksandrivna Tendyuk


Theoretical and methodological approaches to management analysis, based on the nature and justification of its basic components are formed. There have been considered the main theoretical approaches to the interpretation of the essence of management analysis, making it possible to improve its terminological distinction. Systematization of theoretical and methodological approaches to the management and analytical account of current trends in the economic analysis has become the basis for determination of characteristics, subject and object of management analysis. Basic task of management analysis as a base for the studying of modern economic transformation analysis is formulated. Specification of the object of management analysis has allowed to detail its main lines. They are the analysis of resource support, functional areas of business and management system of the enterprise. It is shown that the main purpose of management analysis is the analytical support of decision-making, implementation and management functions to achieve strategic, tactical and operational objectives of the enterprise.


management analysis; economic analysis; managerial analysis components

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Science Works Journal "Ekonomichnyy analiz"

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

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