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Information × Registration Number 0223U004402, 0121U113231 , R & D reports Title Scientific and methodological principles of transformation of the system of accounting and analytical support for managing the economic potential of economic entities popup.stage_title Head Budko Oksana V., Кандидат економічних наук Registration Date 26-10-2023 Organization Dniprovsk State Technical University popup.description2  The article provides proposals on improvement of theoretical, methodological and practical provisions on formation of the system of accounting and analytical support of management of economic potential of economic entities. The article studies theoretical approaches to formation and functioning of the economic potential of a large enterprise. It has been proved that assessment of efficiency of functioning of the economic potential should be carried out in several stages: a priori analysis of availability of resources (material, labour, financial); modelling of cause-and-effect relationships between cost indicators and the cost of manufactured products; analysis of behaviour of costs for production of certain types of finished products (works, services); calculation of reserves for growth of production volumes (resultant analysis). Practical recommendations for improving the a priori analysis of the economic potential of a large enterprise on the basis of a system of generalised and partial indicators are developed Recommendations for improving the analysis of efficient use of resources (material, labour, financial) on the basis of modelling the cause-effect relationships between cost indicators and the cost of manufactured products are proposed in order to identify deviations of actual costs from the normative ones and factors that influence the magnitude of these deviations, as well as changes in the volume It is proved that in the process of modelling factor systems, the model should include such factors that reflect the causal relationship between indicators and are necessary elements of formation of the economic potential of enterprise. Product Description popup.authors Khmelyuk Alyona Vasylivna popup.nrat_date 2023-10-26 Close