JEL classification: G34
In order to make economically justified management decisions, a comprehensive study of operating, investment and financial activities of enterprises is becoming more and more popular every year. Diagnosis of the state of management is an analytical procedure aimed at identifying the “weaknesses” of the management mechanism of the enterprise. There are several methodological approaches to diagnosing the activities of the enterprise, which differ in tools and are based on structuring, identifying the main link, establishing causal relationships and interdependencies, generalization (synthesis) of the results. In practice, not one, but a set of methods of analysis is usually used. The efficiency of each enterprise depends primarily on whether or not management decisions correspond to the real state of the market environment. The basis for substantiation and adoption of optimal management decisions should be the diagnosis of the effectiveness of the enterprise. The main purpose of management diagnostics is to diagnose the object under study and identify changes in its condition in order to form future prospects for development. With the help of diagnostic procedures, it is possible to comprehensively analyze the economic activity of enterprises, as well as to identify prospects for its development. At the same time, diagnostics must be constantly evolving, so it is advisable to take measures at the enterprise that will be aimed at its improvement. Based on the results of diagnostics, a systematic vision is formed by the company’s management of problem areas, which allows to assess the current state and trends of commercial, production, financial components of the enterprise, identify weaknesses in management, place “problems” problems, find out the causes and sources, to establish priorities in work with problems of the enterprise, to estimate possible variants of the decision of these problems with the forecast of possible results, to develop preliminary recommendations on working of development strategy of the enterprise for medium or long-term prospect. In addition, management makes justified management decisions to improve the efficiency of the enterprise through the use of identified reserves with the projected economic effect.
Keywords: tools, managerial diagnostics, diagnostic methods, efficiency of decisions.
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The article was received 09.01.2021