Analytical monitoring in the enterprise management system
DOI:
https://doi.org/10.31548/bioeconomy2019.01.085Keywords:
monitoring, supervision, accounting, control, audit, analytical activity, management, factors, indicators, principles, proceduresAbstract
Increasing the effectiveness of managerial decisions that are taken on the basis of monitoring data requires their analytical processing. The study of special literature shows that most authors consider the terms "monitoring" and "analysis" as independent concepts, and, accordingly, their conduct does not coincide in time. Such an approach reduces the quality of management information preparation and leads to untimely response of management subjects to the emergence of situations / problems. The article highlights the results of the scientific search for the definition of the essence of the concept of "analytical monitoring", which, in our opinion, systematically combines two integrating subsystems: monitoring - as the smallest information source of data and analysis, transformed into an analytical management function implemented through the stages of diagnosis, synthesis and forecast. The stage of the diagnosis involves identifying and recognizing the causes of situations / problems and their grouping on various grounds, which specifies their assessment, which makes conclusions about the possibilities and directions of the situations / problems. Having such information, at the stage of the forecast, are determined with the desired development of the control object. The basic principles of the formation of managerial information about the state and dynamics of the development of the monitoring object, provided that analytical monitoring reaches the most informative, is given. Consequently, analytical monitoring can be considered as a holistic, structurally and functionally balanced process based on the synthesis of knowledge and practical skills of employees related to the collection of accounting and statistical data, IT specialists, analysts, managers and other professionals, which allows to develop systemically -institutional and organizational-legal measures that, based on relevant information and weak signals, help to timely identify and evaluate actual and to some extent possible changes in the parameters of the control objects innya and take proactive management decisions to minimize risks to their implementation and maximize efficiency operation of enterprises.
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