Організація економічного аналізу діяльності підприємств на ринку антикваріату

Abstract

статті висвітлено організаційну систему економічного аналізу як підґрунтя для ефективного управління підприємством. Наведено існуючі системи організації аналізу для можливості їх застосування підприємствами на ринку антикваріату. Запропоновано основні етапи організації аналітичного процесу для підприємств на ринку антикваріату. Ключові слова: аналіз, антикваріат, підприємство, предмети колекціонування, аналітичний процес, етап, програма.

Properly chosen and adapted to the needs and characteristics of both – the entity and the market in which it operates, organizational system of economic analysis is a prerequisite for effective management. The economic literature identified two organizational systems of analysis - centralized and decentralized. However, for companies operating in the market of antiques (including their size, needs and opportunities), the most common is decentralized system of economic analysis, which is characterized by maximum proximity to the management process. Planning of analytical process is one of the main components of the proper functioning of the chosen organizational system of economic analysis. There are: overall planning, which provides a plan for comprehensive business analysis and thematic planning that provides programming for thematic analysis of the most problematic aspects of business activity. Stages of organization of economical analysis are determined by plan and program of analytical process, namely by the goals and objectives established by these. Agreeing with leading scientists and economists Chumachenko M.G., Butynetsem F.F., Kupalovoyu G.I., Datsiy A.I., economic analysis is a complex process consisting of three stages (preparatory, primary and final) that make up its organizational structure. The preparatory phase of the analytical process includes: defining the subject and object of analysis, analysis of goals and objectives; assembling a plan and program of analysis including time schedule of implementation of analytical work; definition of responsible persons which are responsible for analytical work; informational and methodological support of analysis. The main stage provides implementation of developed plans and programs, which consist of: processing of received information; identifying factors which are affecting the selected system indicators, followed by the determination of deviations between planned and actual performance; detection of previously unused reserves in order to enhance the efficiency of the company in the future. The main feature of the final stage is drafting of analytical report, whose main objective is: mapping the real state of the company; the level of performance of the plan and program; assessment of identified factors that influence the analyzed indicators; providing opinions and proposals on identified deficiencies, to improve the enterprise. Monitoring of the management side, the implementation of the measures and proposals outlined in the analytical report, will give an opportunity to avoid errors and inaccuracies of prior periods in the future. Keywords: enterprise, antiques, collectibles, analysis, analytical process, plan, program stage.