Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу (Dec 2016)

Analytical support management shipping company

  • S.V. Tarasenko

Journal volume & issue
Vol. 2-3, no. 35
pp. 415 – 447

Abstract

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The article to determine areas of improvement of the economic analysis of the shipping companies tested, allowing to identify the problems of organization and methods, which are as follows: lack of regulation of economic analysis, unregulated and methods of economic analysis, using methods such as coefficient method, absolute differences method relative differences groupings balance method, while as factor analysis and correlation are ignored. Proved that today the priority targets of management that should be subject to economic analysis are: analysis of the efficiency of the fleet; analysis of the efficiency of transport services; analysis of the cost of transport services and costs; analysis of the efficiency of resource use.

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