Анализ финансовых результатов и эффективности совместной деятельности организаций [Articol]

Abstract

An important place in the management and coordination of joint activities of simple partnerships is occupied by the analysis of economic activities. It includes an analysis of the formation of capital, its placement, assessment of solvency, financial stability, efficiency of capital use, as well as the main factors in the formation and change of the financial situation (financial results, product sales, production costs, production resources, etc.). The existing methods of analysis do not take into account the specifics of the activities of a simple partnership. They are based on the use for analysis of information that cannot promptly influence management decisions. On the basis of a critical study of the existing methods of planning and forecasting economic activities, a structural-logical model for forecasting and evaluating the effectiveness of participation in joint activities has been developed. This model allows, based on the definition of several variants of the profit indicator, to carry out short-term forecasting, to evaluate the effectiveness of participation in joint activities by comparing the forecast values of income and expenses. The proposed method of short-term predictive analysis of the effectiveness of participation in joint activities allows you to form an operational, reliable information base for making management decisions.