Indicator as the basis of analysis and management criterion

Abstract

Introduction. Economic indicators reflecting qualitative and quantitative characteristics of economic processes and phenomena. It is a system of indicators can be found concentrated expression and diversity of economic activity. The system ob'yektyvizuyetsya content of budgets, plans, and performance while using the company's management brings to their work units goal, sets the parameters within which to be achieved goals. However, all control and analytical work eventually turned to the study of regulatory, planning and corresponding reporting parameters. The whole process of forming a system of indicators, the choice of methods of calculation, planning, account should be subordinate, on the one hand, the requirements of the object management on the principles of responsibility, on the other – objective analysis and evaluation of its results.

The purpose of the study. In this regard, one of the central issues of accounting and analysis is the choice of planning and evaluation and reporting of analytical indicators. It is advisable to determine the nature and function of economic indicators, identify requirements. The goal is particularly relevant because in professional literature there is no clear position on this issue.

The method (methodology). The study used methods of analysis, synthesis, abstraction, theoretical, historical and logical generalization.

Results. On the basis of summarizing the research results of economists found that in the harsh conditions of the world economic crisis, the value of the Balanced Scorecard and strategy development as a key factor in the operational management of the enterprise is not only not reduced, but on the contrary – is growing. Numerous attempts to find a single integrated indicator to assess the performance of facilities management practically meaningful affect. Defined objective need for further development of theoretical and methodological foundations of applied formation of an effective system of indicators to be used in the analysis and management.