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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

Operational analysis as a management analysis tool

L.N.Pilnikov, starshiy prepodavatel, A.A.Krohalev, starshiy prepodavatel, Uralskiy gosudarstvennyy agrarnyy universitet

Such a problem as profit management in order to increase the economic efficiency of commercial and industrial activities is relevant for each entity. Economic analysis, which serves to form an objective opinion on the results of economic activity for the past period, provides a complete and accurate assessment of finances in this period, and is a tool for making strategic decisions that will determine the future prospects of forming a company; all this helps to argue corporate profit management solutions. Operational analysis has an important place in the system of economic analysis, it is used to develop a prognostic assessment of key financial elements for the timely and strategic adoption of administrative conclusions to improve the economic efficiency of the production activities of a business entity.

References

1.Ziroyan L.V. Ponyatie, mesto i rol operatsionnogo analiza i metodika ego primeneniya. Obrazovanie i nauka v Rossii i za rubezhom. 2020. # 5 (69). S. 258-264. 2. Abryutina M.S. Finansovyy analiz. Uchebnoe posobie / M.S. Abryutina. - Moskva: Delo i servis, 2017. 3. Savitskaya G. V. Analiz hozyaystvennoy deyatelnosti predpriyatiya: uchebnik / G.V. Savitskaya. - 6-e izd., ispr. i dop. - M.: INFRA-M, 2018. 4. Sheremet A.D., Sayfulin R.S. Metodika finansovogo analiza / A.D. Sheremet, R.S. Say-fulina - Moskva: Infra-M, 2016.
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