IDENTIFICATION OF STAKEHOLDER INQUIRIES IN MINING AND QUARRYING AS A BASIS FOR DEVELOPING ECONOMIC ANALYSIS
Abstract
In the course of the research it was found that the identification of information requests is the most important element of scientific research that allows to determine the directions of development of the information system. This is extremely important in terms of the effectiveness of management decisions and the investment attractiveness of the company. The purpose of the article is to identify stakeholder information requests in mining and quarrying. In terms of the application of the questionnaire method for the identification of information requests and the main critical points in the analytical support of management decision- making regarding the activities of the mining and quarrying enterprises, the following stages were determined: requests; determining the structure of the questionnaire and key questions; presentation of the survey results. In the context of assessing the quality of information support, we have analyzed the audit reports of mining and quarrying companies operating in the Zhytomyr region. This analysis allows us to establish the quality of the information presented in the financial statements of mining and quarrying companies, since the audit is aimed at establishing the reliability of the financial statements and providing confidence to stakeholders. The audit found that the audit report, in addition to being a source of information, also serves as a means of validating the financial statements of a mining and quarrying company. As a result of the survey, it should be noted that the results of the survey indicate that the existing information system for managing enterprise mining and quarrying does not fully support the information interests of users, both in the context of current and strategic management decisions. Priority objects of management of economic activity of investigated enterprises are identified. The necessity of development of the method of economic analysis of activity of the studied enterprises is established, which would take into account the industry specificity.
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