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The Accounting, Control, and Analytical Provision of the Management of Business Activity of an Economic Entity
Yevdokymenko V. K., Shterma T. V., Roshko N. B.

Yevdokymenko, Valeriy K., Shterma, Tetiana V., and Roshko, Nataliia B. (2023) “The Accounting, Control, and Analytical Provision of the Management of Business Activity of an Economic Entity.” Business Inform 12:254–262.
https://doi.org/10.32983/2222-4459-2023-12-254-262

Section: Accounting and Auditing

UDC 657:338

Abstract:
The aim of the article is to study and substantiate approaches to the formation of information provision of business activity management by dividing it into the accounting, control and analytical components, allocating in their structure the main elements that will provide the possibility of forming relevant and reliable data to assess the key indicators of development of an economic entity. The article substantiates the effective and evaluative content of business activity, the possibility of its assessment with the help of both quantitative and qualitative indicators that characterize the main aspects of financial and economic activity and indicate its strengths and weaknesses, potential opportunities and threats in achieving the set development goals. The necessity of an individual approach to the identification of indicators of business activity has been proved, which is associated with the need to take into account the factors of the type and extent of activity, the stage of the life cycle, investment attractiveness, the specifics of the production programs being implemented, the volume of investments, the chosen strategy, management model, etc. The need to prepare rational information provision for assessing the level of business activity, which is formed on the basis of accounting data, carrying out control measures, and applying analytical procedures, has been determined. It is defined that each of the components of information provision of the management of business activity of an economic entity should be considered independently, and the organization of their functioning should be carried out within the framework of maximum ensuring the reliability of the initial data and compliance with the specifics of the economic operations performed. It is substantiated that the adaptation of the accounting, control and analytical provision to the tasks of business activity management will ensure the formation of a relevant information response to the requests of managerial staff.

Keywords: analysis, business activity, information provision, control, accounting, strategy, management.

Fig.: 3. Bibl.: 12.

Yevdokymenko Valeriy K. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Finance, Bukovinian University (2a Ch. Darvina Str., Chernivtsi, 58000, Ukraine)
Email: [email protected]
Shterma Tetiana V. – Candidate of Sciences (Economics), Associate Professor, Dean, Faculty of Information Technologies and Economics, Bukovinian University (2a Ch. Darvina Str., Chernivtsi, 58000, Ukraine)
Email: [email protected]
Roshko Nataliia B. – Candidate of Sciences (Economics), Head of the Department, Department of Accounting and Finance, Bukovinian University (2a Ch. Darvina Str., Chernivtsi, 58000, Ukraine)
Email: [email protected]

List of references in article

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Voronko, R. M., and Voronko, O. S. “Analiz dilovoi aktyvnosti v systemi upravlinnia rozvytkom pidpryiemstva“ [Business Activity Analysis in the Management System of an Enterprise's Development]. Pidpryiemnytstvo i torhivlia, no. 23 (2018): 64-69. DOI: https://doi.org/10.36477/2522-1256-2018-23-11
Yefymenko, T. I. “Reformuvannia ta unifikatsiia informatsiinoho prostoru dilovoi aktyvnosti“ [Reforming and Unifying the Information Space of Business Activity]. Ekonomika Ukrainy. 2017. http://economyukr.org.ua/docs/EU_17_05_078_uk.pdf
Kuz, V. I. “Kontseptsiia stratehichnoho obliku“ [Concept of Strategic Accounting]. Innovatsiina ekonomika, no. 3-4 (2016): 215-221.
Kutsyk, P. O., Bachynskyi, V. I., and Polianska, O. A. Upravlinskyi oblik operatsiinoi diialnosti pidpryiemstv optovoi torhivli [Management Accounting of the Operational Activities of Wholesale Trade Enterprises]. Lviv: Rastr-7, 2015.
Masiuk, Yu. V., and Kachur, V. S. “Ekonomichna sutnist dilovoi aktyvnosti pidpryiemstv ta pidkhody do yii otsinky“ [Economic Essence of Business Activity of Enterprises and Approaches to Its Evaluation]. Efektyvna ekonomika, no. 10 (2019). DOI: https://doi.org/10.32702/2307-2105-2019.10.43
Pylypenko, A. A., and Tyrinov, A. V. “Systemna paradyhma orhanizatsii bukhhalterskoho obliku v umovakh chetvertoi promyslovoi revoliutsii“ [The System Paradigm of Accounting Organization in the Context of the Fourth Industrial Revolution]. Biznes Inform, no. 5 (2022): 92-99. DOI: https://doi.org/10.32983/2222-4459-2022-5-92-99
Prokopova, O., Harkusha, N., and Tverdokhlib, K. “Informatsiine zabezpechennia pryiniattia upravlinskykh rishen v suchasnykh biznes-systemakh“ [Information Support of Making Managerial Decisions in Modern Business Systems]. Ekonomichnyi dyskurs, no. 4 (2015): 117-125.
Tkachuk, H. Yu. “Informatsiine zabezpechennia analizu dilovoi aktyvnosti pidpryiemstva“ [Information Support for the Analysis of the Business Activity of the Enterprise]. Hlobalni ta natsionalni problemy ekonomiky. 2015. http://global-national.in.ua/archive/7-2015/107.pdf
Khoma, I. B., and Blonska, N. V. “Teoretyko-metodolohichni pidkhody do analizu ta otsiniuvannia dilovoi aktyvnosti pidpryiemstva“ [Theoretical and Methodological Approaches to the Analysis and Evaluation of Business Activity of Enterprise]. Naukovyi visnyk Khersonskoho derzhavnoho universytetu. Seriia «Ekonomichni nauky». 2016. http://www.ej.kherson.ua/journal/economic_20/2/29.pdf
Shevchuk, V. R. Stratehichnyi upravlinskyi oblik [Strategic Management Accounting]. Kyiv: Alerta, 2009.
KPMG 2023 CEO Outlook. https://kpmg.com/ua/uk/home/insights/2023/10/kpmg-global-ceo-outlook-survey.html#economicoutlook

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