Methodology of business analysis of the technical component processing organizations
Автор: Nuzhdin R.V., Sovik L.E., Ponomareva N.I., Puhova M.M., Savvina E.A.
Журнал: Вестник Воронежского государственного университета инженерных технологий @vestnik-vsuet
Рубрика: Экономика и управление
Статья в выпуске: 4 (82), 2019 года.
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The development of processing organizations in a changing environment requires constant updating of approaches to assessing the processes of their economic activity, including the knowledge of methods and tools for analyzing the technical component of a business. As the main analysis tool, special techniques are usually used based on a certain sequence of calculation of analytical units. Existing approaches to the business analysis of fixed assets are based on level terminology and provide fragmented methodological procedures that include complexes of traditional, rather than key indicator systems. Considering the peculiarities of the dialectical methodological postulate of the transition of quantity into quality and taking into account the process nature of the subject of business analysis, it is advisable to develop an algorithm for methodological procedures for evaluating the technical component of the economic activity of organizations processing agricultural raw materials; justify the possibility of taking advantage of the comparative approach to algorithmization; identify meaningful relationships between the attributive properties of static and dynamic key performance indicators...
Organizations, sugar production, business analysis, technical component, fixed assets, methodical procedures, key indicators, ranking rating
Короткий адрес: https://sciup.org/140248268
IDR: 140248268 | DOI: 10.20914/2310-1202-2019-4-251-262