УДК 658. 14

Larysa IVANCHENKOVA
PhD in Economics, Associate Professor,
Associate Professor of Department of Accounting and Audit
Odessa National Academy of Food Technologies
Olena DOLYNSKA
the applicant, the head of the laboratory of the department of marketing,
entrepreneurship and marketing
Odessa National Academy of Food Technologies

Abstract

Introduction. In studies of the business activities effectiveness for enterprises and associations, methods of analysis are just as important as the results. The main task of economic monitoring, analysis and control of the organization’s activity is to characterize the state of the analyzed object and the dynamics of its development, to identify trends for further change, to evaluate the studied phenomena, to determine the changes in the course and results of work and to identify the reserves for improving the production efficiency.

The purpose of this article is to study the methodology of monitoring, analysis and control of financial and economic results of food industry enterprises.

Results. The article deals with the methodology of monitoring, analysis, control and financial and economic results of food industry enterprises as components of national security. As a result of the study, it was established that the development of economic analysis at the present stage is characterized by extensive expansion of methods, that is their penetration from one sphere of knowledge to others.
Especially productive is the application of mathematical methods in the economic analysis, the system approach, methods of cybernetics, etc. It should be noted that the application of certain methods in the economic activity analysis is not optional, but depends on its goals and objectives, the specifics of consideration of individual aspects of the enterprise, organizational forms of analysis, available technical means and other factors.

Conclusions. Despite the variety of available mathematical tools in the analysis of economic activity, one can confidently assert that the possibilities of its use are not enough. This is evidenced by the emergence of an integral method of factor analysis, the method of complex evaluation and others, which testify to the great possibilities of mathematics in improving the methods of analyzing the economic activity effectiveness.
With all the efficiency of mathematical methods of analysis, one should keep in mind that they contribute to a correct production efficiency assessment or the assessment of individual economic phenomena only in organic unity with qualitative, logical methods of analysis. The combination of quantitative and qualitative methods transforms the analysis into truly scientific means of production management.

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The article was received 18.09.2018