The ABC-XYZ Analysis as an Instrument of Controlling at the Enterprises of AIC

Abstract

The article considers and researches the theoretical and methodological foundations of controlling management of the enterprises of AIC. An interrelationship between the main parts of the logistics chain in the process of strategic and operational controlling has been determined. The main features of the mechanisms for influencing the products of AIC through controlling instruments were explored. Groups have been formed through the matrix of ABC-XYZ analysis and districts of the Vinnytsia region have been divided by the indicators for livestock production. Groups of districts have been formed, agricultural development of which requires focused financial flows to increase the indicators of economic performance. The obtained data stipulate the continued use of this analysis to forecast indicators in the relevant districts of Vinnytsia region according to the following characteristics: net profit, full cost, and quantity of output production.

Keywords

• controlling
• operational controlling
• strategic controlling
• full cost
• net profit
• quantity sold
• ABC-XYZ analysis