Accounting and economic analysis of the activities of the Federal state unitary enterprise "Russian post" and the identification of reserves for its growth

Автор: Lysenko D.V., Akgn L.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 4-1 (74), 2021 года.

Бесплатный доступ

Considering the evolution of technologies and methods aimed at improving the quality of management of state enterprises, new requirements for substantiating the effectiveness of the use of assets are constantly emerging, they are constantly being improved and become more effective, which determines the theoretical and practical interest in the problems studied by the authors. Modern economic theory has not yet formulated a unified methodology for analyzing telecom operators, and also does not have a universal methodology for analyzing and assessing performance indicators, which indicates the need for further study of this problem. In turn, companies in need of additional sources of funding need to objectively assess the effectiveness of their financial and economic activities for its subsequent increase. Attracting additional investment carries strategic significance for the further development and expansion of business entities, which in turn indicates the need to provide the company's management with appropriate tools for analyzing the effectiveness of their activities. On the other hand, in order to increase the efficiency of the company's activities, it is necessary to carry out a number of measures (expansion of activities both in terms of diversification of production and in terms of production scale; marketing projects aimed at increasing demand and strengthening the company's position in the market (name, brand); social programs (as a rule, the social orientation of the company's policy has a positive effect on its status); modernization of production technologies and management principles, as well as many other things, require high costs and, accordingly, additional investment in the company. The main purpose of the article was to propose methodological developments and recommendations for analyzing the efficiency of the use of resources by the state postal operator, identify reserves and give recommendations for more efficient use of resources. In this article is suggested a methodology for analyzing the effectiveness of the state postal operator. The developed model can be applied in order to effectively manage the performance indicators of telecom operators. The results of the research presented in this scientific article will allow specialists to raise the value of analytical work in the area of economic analysis of enterprise assets and the search for reserves for their effective use.

Еще

Reserves, accounting, ratio, profitability, analysis, efficiency

Короткий адрес: https://sciup.org/170190148

IDR: 170190148   |   DOI: 10.24412/2411-0450-2021-4-1-232-239

Статья научная