Galenko S. Analysis of Economic Activity of Utility enterprises: Methodology and Organization

In the framework of dissertation theoretically grounded and proposed practical recommendations for improving the methodology and organization of economic analysis of utility enterprises considering the features of the ownership, branch-wise specifics of their activities and social mission of these entities in the national economy. Practical recommendations on the improvement of the methodology and organization of economic analysis of utility enterprises with taking into account their forms of ownership, their specific sectoral character and their social mission in the national economy have been substantiated and developed by the scientific research. Peculiarities of analytical research of the performance of utility enterprises, stipulated by their municipal form of ownership have been revealed. Basic tasks of operational, financial and strategic analysis with taking into the account sectoral peculiarities of their performance have been separated. The system of analytical indices for carrying out operational analysis of the performance of municipal enterprises in the field of transportation has been developed; methodological methods of the analysis of the efficiency of the performance of cost-accounting municipal enterprises have been suggested; the methods of analysis of financial soundness have been improved. The methods of the analysis of social impact made by functioning municipal transport enterprises have also been suggested. Theoretical considerations of the organization of the analysis of the economic activity of municipal enterprises have been substantially extended, its basic staged have been identified. All above-mentioned constituents have been characterized and a map of traffic of analytical information flows has been developed. The map systematizes, as corresponding indices and analytical reports, all incoming and outgoing analytical information; terms have been regulated and all managers have been appointed.