ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF ECONOMIC ANALYSIS IN SMALL ENTERPRISES
Abstract
The article examines the scientific problem of organizing and methodological providing for economic analysis in small enterprises in the context of digitalization. The purpose of the article is to summarize the organizational and methodological providing of economic analysis and its adaptation for use by small businesses using digital software products. The research was conducted on the basis of a dialectical approach using the methods of induction, deduction, analysis, synthesis, bibliographic and monographic methods. The organizational stages of conducting economic analysis in small enterprises are determined. The content of each of the identified stages and its methodological content are clarified. A list of tasks for economic analysis of a small enterprise is formulated. The suitability of small enterprise reporting for use in economic analysis is assessed. A comparison of applied software solutions for economic analysis is carried out, such as specialized programs, modules of complex digitalization products, controlling program modules and spreadsheets; the most optimal of them for solving the tasks set for the analyst is determined. Worksheets for analysing of the financial conditions of a small enterprise using application software are developed. The features of conducting a deterministic factor analysis of the activities of a small enterprise are explained. An assessment of various methods of economic forecasting of small enterprises' performance indicators during economic analysis and setting target indicators is provided. The application of expert methods for assessing the analysis results is considered. Methodological recommendations are provided for generalizing the analysis results, as well as forming a package of proposals for making management decisions based on it. The possibilities of using the analysis results to increase the efficiency of information work with stakeholders are revealed. Among the promising areas of further research on this topic, research on the use of advanced digital technologies to increase the efficiency of making management decisions, as well as advanced training and educational support for employees of small enterprises are identified.
References
Голячук Н.В., Талах Т.А. Економічна аналітика з використанням функцій прогнозування MS EXCEL. Економічний форум. 2021. № 1(4). С. 129–138. DOI: https://doi.org/10.36910/6775-2308-8559-2021-4-18
Іванченкова Л., Ткачук Г., Скляр Л., Маркова Т. Програмне забезпечення фінансової аналітики бізнесу. Modeling the development of the economic systems. 2022. № 1. С. 64–70. DOI: https://doi.org/10.31891/mdes/2022-3-8
Івахненков С. Аудиторське програмне забезпечення для аналізу даних: перший український досвід. URL: https://ekmair.ukma.edu.ua/server/api/core/bitstreams/6df34b47-b1d1-46a2-a09a-896ca4a43463/content (дата звернення: 14.11.2024).
Колісник М.В., Балик У.О. Методологічні аспекти оцінювання фінансового стану малих підприємств. Науковий вісник Ужгородського національного університету. Міжнародні економічні відносини та світове господарство. 2019. Вип. 24. Ч. 2. С. 64–68.
Лисенко А.М. Детермінований факторний аналіз у дослідженні фінансово-господарської діяльності малого підприємства: методичний аспект. Держава та регіони. Економіка та підприємництво.2020. № 3 (114). Ч. 2. С. 116–122.
Національне положення (стандарт) бухгалтерського обліку 25 "Спрощена фінансова звітність": затверджено Наказом Міністерства фінансів України від 25.02.2000 № 39 URL: https://zakon.rada.gov.ua/laws/show/z0161-00#Text (дата звернення: 08.11.2024).
Програма Фінансист. Фінансовий аналіз це просто URL: https://financiersoft.com/ (дата звернення: 14.11.2024).
Словник економічних показників. AnalizUA. URL: https://analizua.com/slovnik-ekonomichnikh-terminiv (дата звернення: 12.11.2024).
Kallio A. Using of cost-volume-profit analysis in a manufacturing company. An Unpublished Research Project Submitted to Tallinn University of Technology. 2018. URL: https://digikogu.taltech.ee/en/Download/bb96a537-a0cc-4a6a-9baf-67764142dca7/Kasumilveanalsikasutaminetootmisettevttes.pdf (дата звернення: 14.06.2024).
Lorentz H., Hilmola O.-P., Malmstena J., Srai J.S. Cluster analysis application for understanding SME manufacturing strategies. Expert Systems With Applications. 2016. № 66. Р. 176–188.
Holiachuk N. V., Talakh T. A. (2021) Ekonomichna analityka z vykorystanniam funktsii prohnozuvannia MS EXCEL [Economic analytics using MS EXCEL forecasting functions]. Ekonomichnyi forum – Economic Forum, no. 1 (4), pp. 129–138. DOI: https://doi.org/10.36910/6775-2308-8559-2021-4-18 (in Ukrainian)
Ivanchenkova L., Tkachuk H., Skliar L., Markova T. (2022) Prohramne zabezpechennia finansovoi analityky biznesu [Business financial analytics software]. Modeling the development of the economic systems, no. 1, pp. 64–70. DOI: https://doi.org/10.31891/mdes/2022-3-8. (in Ukrainian)
Ivakhnenkov S. Audytorske prohramne zabezpechennia dlia analizu danykh: pershyi ukrainskyi dosvid [Audit software for data analysis: the first Ukrainian experience]. Available at: https://ekmair.ukma.edu.ua/server/api/core/bitstreams/6df34b47-b1d1-46a2-a09a-896ca4a43463/content (accessed November 14, 2024). (in Ukrainian)
Kolisnyk M. V., Balyk U. O. (2019) Metodolohichni aspekty otsiniuvannia finansovoho stanu malykh pidpryiemstv. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Mizhnarodni ekonomichni vidnosyny ta svitove hospodarstvo – Scientific Bulletin of Uzhhorod National University. International Economic Relations and World Economy, vol. 24. part 2, pp. 64–68.
Lysenko A. M. (2020) Determinovanyi faktornyi analiz u doslidzhenni finansovo-hospodarskoi diialnosti maloho pidpryiemstva: metodychnyi aspect [Deterministic factor analysis in the research of financial and economic activities of a small enterprise: methodological aspect]. Derzhava ta rehiony. Ekonomika ta pidpryiemnytstvo – State and regions. Economy and entrepreneurship, no. 3 (114), part 2, pp. 116–122. (in Ukrainian)
Natsionalne polozhennia (standart) bukhhalterskoho obliku 25 "Sproshchena finansova zvitnist" [National Accounting Regulation (Standard) 25 "Simplified Financial Reporting"] approved by Order of the Ministry of Finance of Ukraine dated 25.02.2000 No. 39. Available at: https://zakon.rada.gov.ua/laws/show/z0161-00#Text (accessed November 8, 2024). (in Ukrainian).
Prohrama Finansyst [Financier Program]. Finansovyi analiz tse prosto - Financial analysis is simple. Available at: https://financiersoft.com/ (accessed November 14, 2024). (in Ukrainian)
Slovnyk ekonomichnykh pokaznykiv [Dictionary of economic indicators]. AnalizUA – AnalysisUA. Available at: https://analizua.com/slovnik-ekonomichnikh-terminiv (accessed November 12, 2024). (in Ukrainian)
Kallio A. (2018) Using of cost-volume-profit analysis in a manufacturing company. An Unpublished Research Project Submitted to Tallinn University of Technology. Available at: https://digikogu.taltech.ee/en/Download/bb96a537-a0cc-4a6a-9baf-67764142dca7/Kasumilveanalsikasutaminetootmisettevttes.pdf (accessed November 14, 2024).
Lorentz H., Hilmola O.-P., Malmstena J., Srai J. S. (2016) Cluster analysis application for understanding SME manufacturing strategies. Expert Systems With Applications, no. 66, pp. 176–188.
