Kostyrko R. Control and analysis in managing of the economic potential of the enterprises: methodology and organization

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0511U000101

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

25-01-2011

Specialized Academic Board

Д 26.870.01

National Academy of Statistics, Accounting and Auditing

Essay

The aim of the thesis is to study and develop the theoretical, methodological and institutional arrangements of control and analysis of economic potential in the management of companies and identify areas and mechanisms adopted in the process of control and analytical systemadapted to market economy in Ukraine.The object of research is the system control and analysis of economic potential in the management of enterprises of the real sector of economy of Ukraine.Subject of research is theoretical, methodological and organizational aspects of the control and analysis of economic potential in the management of enterprises in the market uncertainty of the economy.Research methods: logical, historical, scientific abstraction, generalization, analysis and synthesis, induction and deduction, a systematic approach, statistical, financial and economic analysis, expert, surveys, comparative, economic and mathematical modeling, classification.Scientific novelty of the research is in an actual scientific problem - developing the theoretical, methodological and institutional arrangements of control and analysis of economic potential of adequate uncertainty of market environment.First: A comprehensive concept of control in managing economic potential of enterprises; control methodology is formulated economic potential, new approaches to the definition of reserves in the analysis of economic potential. Improvement: a system of controlled objects;Scientific-methodical provision of proprietary control and analysis capabilities; National Agency of methodological control and analysis of potential efficiency of enterprises, system of comprehensive analysis of economic potential of enterprises;organizational support control and analysis system in the management of economic potential of enterprises. Has been subsequently developed:-definitions of "economic potential" and "reserves" theoretical study of control and analytical system in the management of economic potential;inter claims control procedures and selection of transfer pricing methods, systematic approaches to evaluating the effectiveness of control and analysis system in the management of economic potential.Methodical implementation of the provisions into practice in the Main Control and Revision Office of Ukraine (d. № 26-14/2 from 13/01/1910), Control and Revision Department in Luhansk region (e. № 12-00-14-14/5128 from 2.6 .10), State Tax Administration of Ukraine (d. № 478/6/23-2016 of 21.7.10), the State Tax Administration in Luhansk Oblast (№ 15130/10/08-617 days from 17.08.1910), Lugansk regional state administration (days from 13.08.1910 № 22-1/1879) VPHO Union of Auditors of Ukraine (days from 15.12.2006 № 31/06) and audit firms.

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