The management system in the conditions of the development of a market model of the economy becomes not just an important area for ensuring efficient management, but also an objectively necessary condition and a tool for the very existence of business entities. To build a high-quality management system that includes elements for managing the actual production of industrial products, managing the company's personnel and its quality, taking into account the market, its market characteristics and needs, analytical data on the status of competitors and their technological potential, and much more, a modern management mechanism is needed. In turn, the operation of this mechanism should be based on a scientifically sound and cost-effective management strategy. And, finally, the scientific nature and effectiveness of the management strategy are achieved in many respects by the way in which the management analysis is organized in the enterprise or company in industries related to a specific production process.
Factors that determine the objective need for managerial analysis are:
- management analysis in the branches of the production process at the enterprise is the stage of the entire management cycle;
- it gives an idea of the real situation of the enterprise on the market and its potential opportunities to promote its products;
- the procedure and analysis results allow more efficient adaptation of the enterprise to the dynamically changing conditions of the internal and external economic situation.
In the narrow sense of the word, the entire economic analysis of managerial activity is a combination of scientific research methods based on the study of the constituent elements of an economic process or phenomenon, in their integral unity and taking into account the variety of connections and interactions between them. Structurally, economic analysis is divided into financial analysis and management analysis.
Financial, or as it is also called in the economic literature - external analysis, is intended mainly for those entities that are not directly related to the adoption of management decisions for a particular enterprise or firm. This type of analysis gives an idea of the overall success of the enterprise, its image, condition of assets and development prospects. A disadvantage of this type can be considered that the methods used in financial analysis show mainly open retrospective economic information, and the sources of achievement of the success of the company or the reasons for the shortcomings in work remain hidden.
The subject of our consideration - managerial analysis in industries, is needed to some extent to eliminate the "white spots" that objectively arise if the study of the enterprise is limited only to financial analysis. In the framework of this type of analysis, the sources of obtaining a particular result in economic activity are investigated, therefore it is also called internal analysis.
Internal or managerial analysis in the industries of industrial production is designed to solve the following problems:
- the implementation of an adequate assessment of the reliability of information about the work of the enterprise;
- interpretation of this information in order to obtain reasonable conclusions about the enterprise for specific interest groups;
- an objective assessment of the main indicators of the business activities of enterprises in order to assist in making more effective management decisions ;
- monitoring the activities of the enterprise to determine the development reserves.
The set of techniques and procedures that are selected to conduct analytical activities, forms the methodology of management analysis. It is based on the following management analysis methods:
- comparison method;
- technology of chain substitutions;
- the method of absolute and relative differences;
- method of logarithm and integration;
- index method ;
- balance sheet method ;
- graphic display method;
- simulation modeling;
- heuristic methods (expert judgment, parametric, cluster, dispersion, matrix, mathematical programming and others);
- situational method.
When choosing an analysis method, one should take into account the fact that at each stage of the analysis, different methods may vary in their effectiveness. Therefore, the most acceptable "design" of modern management analysis is the construction of a methodology based on a system analytical model.