Methodological provisions of the economic analysis of the efficiency of the evacuation process

Abstract

Economic analysis is the only information subsystem of managing the economic activity of an industrial enterprise, which has a special methodological toolkit that makes it possible to assess cause-and-effect relationships and identify reserves for the enterprise's development. It was noted in the article that the methodology of economic analysis is flexible to changes in the internal and external environment and is able to quickly change the methodological tools for evaluating the effectiveness of management of both existing and new management objects. In turn, it is important to study evacuation processes and the impact of the consequences of hostilities and the occupation of state territories on the economic activity of industrial enterprises. In the course of the research, different approaches of scientists to the structure and content of tasks of economic analysis of economic activity were analyzed. The principles of economic analysis, without which it is impossible to achieve the tasks of economic analysis, are considered. The methodical provisions of the economic analysis of the efficiency of evacuation processes and the restoration of the industrial enterprise in safe territories were developed according to the following components: assessment of the impact of hostilities and occupation of state territories on the results of the industrial enterprise, assessment of the efficiency of non-current assets; evaluation of the effectiveness of current assets; assessment of the effectiveness of costs for the evacuation of an industrial enterprise; assessment of the effectiveness of the restoration of the industrial enterprise in safe territories.

Keywords

• economic analysis
• accounting
• accounting of industrial enterprises
• evacuation of industrial enterprises
• management decisions