INSTRUMENTARY FOR THE MANAGERIAL ANALYSIS OF FINANCIAL RESULTS

Abstract

The article is devoted to the organization of managerial analysis of financial results on the example of Ukrainian manufacturing enterprises. The functions of managerial analysis as the information source for the management system based on balanced entrepreneurial activity are generalized. The methodical approaches to managerial analysis, alternative ways of forming the necessary level of the management information detail, its conformity to the target management requests were revealed. It was established that the integration of production enterprises into international markets necessitates the development of methodological and organizational tools for economic analysis of the economic activity. Production resources, capital (own, attracted), financial results are defined as the objects of managerial analysis. In turn efficiency resources, effectiveness of production business processes, financial results optimization in the market conditions are seen as the subject of managerial analysis. The modern information technologies of accounting data analysis in terms of performance indicators (costs, product, profitability and quality assessment) with the use of the tools of managerial analysis are considered.