Methodical Toolkit for Analytical Evaluation of Performance

Authors

  • Myroslava Kulynych Lesya Ukrainka Eastern European National University
  • Larisa Lyashko Volyn College of the National University of Food Technologies

DOI:

https://doi.org/10.29038/2411-4014-2017-04-122-130

Keywords:

Effectiveness, methods, evaluation, analysis, financial sustainability, controlling, @economics

Abstract

The article examines the methods of evaluating the effectiveness of the tools of providing flexible management. Examples of using traditional methods of analyzing financial status, financial results and the latest tools for managing the behavior of participants in economic relations, by which one can evaluate performance, and improve the efficiency and quality of managerial decisions to improve performance.
The absence of an integral indicator, based on which would be a generalized assessment of the economic performance, necessitates the formation of a coherent system of indicators, and the search for new approaches to the implementation of effective economic diagnosis in order to increase the effectiveness of the functioning of enterprises.

References

Bazilins'ka O. Ya (2009) Finansovy analiz : teoriya ta praktyka : Navch.posib. [Financial Analysis: Theory and Practice: Teaching. for studio higher tutor shut up]. – K. : TsUL [in Ukrainian].

Balashov V. H. & Yrikov V. A. (2009) Tekhnologii povysheniya finansovoho rezul'tata: praktika i metody [Technologies for improving the financial result: practice and methods].– M. : MTsFЭR [in Russian].

Hospodars'kyy kodeks Ukrayiny – Hospodars'kyy kodeks Ukrayiny vid 16.01.2003 r. #436 IU, zi zminamy i dopovnennyamy - rezhym dostupu http://zakon2.rada.gov.ua/laws/show/436-15 [in Ukrainian].

Holovko V. I. (2006) Finansovo-ekonomichna diyal'nist' pidpryyemstv: kontrol', analiz ta bezpeka: Navchal'nyy posibnyk [Financial and economic activity of enterprises: control, analysis and security: Textbook] – K. : Tsentr navchal'noyi literatury, 2006 [in Ukrainian].

Druker Piter (1994) Yak zabezpechyty uspikh v biznesi: novatorstvo i pidpryyemnytstvo / [How to ensure success in business: innovation and entrepreneurship]. – K. : Ukrayina [in Ukrainian].

Ekonomichna entsyklopediya: U tr'okh tomakh.(2002) Redkol.: S. V. Mochernyy (vidp. red.) ta in. K. : Vydavnychyy tsentr «Akademiya» [in Ukrainian].

Kaplan R., Norton D. (2004) Orhanyzatsyya oryentyrovannaya na stratehyyu. Kak v novoy byznes-srede preuspevayut orhanyzatsyy, prymenyayushchye sbalansyrovannuyu systemu pokazateley. [Organization focused on strategy. As in the new business environment, organizations that use a balanced scorecard are doing well.]. M.: «Olymp-byznes» [in Russian].

Kokynz H. (2015) Upravlenye rezul'tatyvnost'yu: Kak preodolet' razrыv mezhdu obъyavlennoy stratehyey y real'nыmy protsessamy [Performance Management: How to bridge the gap between a declared strategy and real processes] – M. : Al'pyna Pablysher [in Russian].

Kontseptsyya konrollynha : upravlencheskyy uchet. Systema otchetnosty. Byudzhetyrovanye [Conrolling Concept: Management Accounting. Reporting system. Budgeting] / Horvath and Partners; Per. s nem. – 2-e yzd. – M.: Al'pyna Byznes Buks, (2006) [in Ukrainian].

Kostyrko R. O., Tertychna N. V., & Shevchuk V. O. (2005) Kompleksna otsinka vartosti pidpryyemstva: Monohrafiya [Comprehensive assessment of the value of the company: Monograph] Kh.: Faktor [in Ukrainian].

Kulynych M. B. (2017) Sub'yekt biznesu – yak oseredok formuvannya rezul'tativ diyal'nosti ta obgruntuvannya neobkhidnosti yikh dosyahnennya [Business entity – as the center of the formation of the results of activities and the necessity of their achievement] – Naukovyy visnyk Odes'koho natsional'noho ekonomichnoho universytetu. – nauky: ekonomika, politolohiya, istoriya. – Scientific Bulletin of the Odessa National Economic University. – science: economics, political science, history Access mode: http://n-visnik.oneu.edu.ua/files/archive/nv_6_(248)_2017.pdf] [in Ukrainian].

Savchuk V. P. (2005) Upravlenye prybыl'yu y byudzhetyrovanye [Profit and Budgeting Management] M. : BYNOM. Laboratoryya znanyy [in Russian].

Tereshchenko O. O. & Babyak N. D (2013) Finansovyy kontrolinh: navch. posibn. [Financial Controlling: Teaching manual]. – K. : KNEU [in Ukrainian].

Tereshchenko O. O. (2008) Antykryzove finansove upravlinnya na pidpryyemstvi : monohrafiya. [Anti-crisis financial management at the enterprise: monograph]. – K : KNEU [in Ukrainian].

Poddyer'ohin A. M., Babyak N. D. & en (2017) Finansovyy menedzhment: [Manager count aut and Sciences]. – K.: KNEU, 2017 [in Ukrainian].

Polozhennya pro vyznachennya bankamy Ukrayiny rozmiru kredytnoho ryzyku za aktyvnymy bankivs'kymy operatsiyamy [Provisions on determination by banks of Ukraine of the amount of credit risk under active banking operations] // Zatverdzheno Postanovoyu Pravlinnya NBU vid 30.06.2016 r. # 351 – rezhym dostupu https://bank.gov.ua/document/download?docId=33378802 [in Ukrainian].

Shvydanenko H. O., Ryepina I. M., Kukoba R. M. & en (2016) Upravlinnya efektyvnistyu funktsionuvannya i rozvytku pidpryyemstv [Elektronnyy resurs]: monohrafiya [Management of the efficiency of operation and development of enterprises [Electronic resource] : monograph] – K. : KNEU [in Ukrainian].

Published

2018-02-24

How to Cite

[1]
2018. Methodical Toolkit for Analytical Evaluation of Performance. Economic journal of Lesya Ukrainka Volyn National University. 4, 12 (Feb. 2018), 122–130. DOI:https://doi.org/10.29038/2411-4014-2017-04-122-130.