Accounting and analytical methods of diagnostics improvement for enterprises’ organizational development

Economic Annals-ХХI: Volume 149, Issue 3-4(1), Pages: 68-71

Citation information:
Yakubiv, V. (2015). Accounting and analytical methods of diagnostics improvement for enterprises’ organizational development. Economic Annals-XXI, 3-4(1), 68-71. https://ea21journal.world/index.php/ea-v149-16/

Valentyna Yakubiv
D.Sc. (Economics),
Professor
Vasyl Stefanyk Precarpathian National University
57 Shevchenko Str., Ivano-Frankivsk, 76018, Ukraine
valentyna-ya@i.ua

Accounting and analytical methods of diagnostics improvement for enterprises’ organizational development

Abstract. Changes in external conditions for different industries functioning, attracting foreign investments and establishing export-import transactions with entities from different countries, promote intra-organizational development of enterprises. Modern methods of economic analysis and diagnosis are to be actively developed and improved in line with international requirements and the needs of managers. Therefore, the study of ways to improve the methods for organizational development assessment, as a part of balanced and efficient development is important and necessary. The purpose of this article is to outline the system of analytical indicators for assessment of enterprise organizational development (for example agriculture enterprises), as a part of general methodology for performance assessment. The proposed methods of accounting and analytical diagnosis of enterprise organizational development, involve two main approaches: the determination of the integral indicator of balanced development of enterprises in particular region or field and the study of individual coefficients of effect (outcome) and the efficiency of individual processes and components. The integral indicator of enterprise balanced development was proposed to be determined based on the six major integrated indicators: economic, social, environmental, technological innovation, energy and organizational development. Detailed technique for the use of indicators that allows evaluating the effect and efficiency of organizational development on the example of agricultural enterprises and their areas has been shown. The methods of accounting and analytical diagnosis of enterprise organizational development enables to comprehensively evaluate the effectiveness of management decisions on internal, organizational changes at the company, promoting the development of management theory and audit of its results.

Keywords: Organizational Development; Accounting and Analytical Methods; Agricultural Enterprises; Diagnosis; Balanced Development

JEL Classіfіcatіon: C13; L23; O13

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Received 17.01.2015