In the context of the global financial crisis, Ukraine needs to improve the efficiency of enterprises that implement transformers , air conditioners, increasing competitiveness based on the implementation of scientific achievements -technical progress, fundamentally new and effective methods of management. Each enterprise today is independently responsible for its work and decides on its further development. In these conditions, the one survives who makes the best use of existing resources in order to obtain the maximum amount of profit, solving the main problems of economic activity. In such conditions, a significant role is assigned to the analysis of the economic activities of enterprises, with the help of which the strategy and tactics of their development are substantiated, plans, their business activities and management decisions are clarified, control and analysis of their implementation is carried out, and economic reserves are provided.
Analysis is one of the most important elements of the commodity resource management system, which provide a methodological and informational basis for enterprise management. It is aimed, first of all, at finding and identifying lost or irrationally used reserves for increasing the level and quality of use of production resources owned by a trade organization with one goal - to maximize profits.
The problem of analyzing commodity resources is the subject of special attention of economic science. Leading scientists made a great contribution to the development of theoretical foundations and methodological approaches to the problem of analyzing the movement and efficiency of the use of commodity resources: Bilukha M.T., Butko A.D., Butinets F.F., Getman V.G., Golov S.F. ., Demyanenko M.Ya., Kozminsky A.M., Kravchenko G.O., Mnikh E.V., Mitrofanov G.V., Pushkar M.S., Sopka V.V., Usach B.F. and others. Among foreign scientists, it is worth highlighting Sokolova Ya.V., Bakanovaya M.I., Anderson H., Wood F.
To achieve the set goal and objectives, the following research techniques are used: analysis - for detailing and dividing the research object into separate important constituent elements; synthesis - to summarize disparate aspects of the analysis of commodity resources; statistical and analytical calculations - for the study of accounting information; comparison - to compare the data of the enterprise in dynamics; grouping - to determine the dependence of some indicators on others; average and relative values - to study the level of use of accounting information in management activities; tabular (graphic) - for visual display of research results and others.
The practical significance of the results obtained
