ESTIMATION OF THE MODERN STATE OF THE ORGANIZATION AND METHODOLOGY OF ECONOMIC ANALYSIS OF ACTIVITIES OF MINING AND MINING DEVELOPMENT

Abstract

The study was based on the activities of enterprises, the organizational form of which is represented by the following types: limited liability companies, joint stock companies of private and public type. Note that private enterprises and small private enterprises were also subject to the study. The article elaborates the internal documents of the studied enterprises for the extraction of minerals and the development of quarries operating in the territory of Zhytomyr region. In the course of the research, the current state of use of methodological approaches to economic analysis of economic activity at the enterprises for the extraction of minerals and career development in the following directions was evaluated: types of economic analysis, priority objects, management and information support. Testing the internal documents of the surveyed mining and quarrying companies indicates a very negative state of the analytical support. In particular, analytical procedures do not apply to priority sustainable development objects, which are natural resources. Economic analysis is not organized as a separate system of information support, and the analytical procedures that are applied are fragmentary in nature, which generally reduces the quality of analytical support for managing economic activity. The economic analysis information support has been evaluated through the study of accounting policies regarding the subjective impact on the financial statements and the workplan of accounts in terms of its analytical sections. Overall, the survey indicates that the system of economic analysis at the enterprises of mining and quarrying in the Zhytomyr region is not properly organized, and therefore all the functions of economic analysis are not implemented. This reduces the quality of information support for managing the business activities of enterprises on the one hand and information asymmetry and dissatisfaction with the information disclosed by external stakeholders on the other side. Today the problem of development of economic analysis, which would allow to approach the formation of information and analytical support of management decisions of different stakeholders, remains.