Perevozova I. The theoretical and organizational principles of economic expertise in the management of enterprises

The thesis offers a concept-based novel solution of urgent scientific issues associated with the development of theoretical frameworks, methodological and organizational approaches to the economic expert analysis in the system of business planning and control. The research contours the problems of adjusting and developing economic expert analysis as an effective tool of business planning and control, proves the importance of economic expert analysis as a crucial factor that influences the quality of management and consequently provides for the efficient management of business processes. The thesis highlights epistemological foundations of economic expert analysis and traces the history of the concept of «economic expertise» by various aspects of study. The research proves that economic expert analysis if viewed an integral part of business planning and control system will improve the efficiency of deviation detecting system in terms of information provision at all levels of management and in all aspects of managerial decision making including remedial measures with respect to legislative and regulatory norms as well as effective reverse links between different managerial levels. The doctoral thesis presents business planning and control system developed for a vertically integrated oil and gas company (evidence from JSC «Naftogaz Ukraine»), analyses the stages of its formation and development, suggests organizational and methodological aspects for improving the system of business management by promoting the sub-system of economic expert analysis in business planning and control.