Formation of the methodological matrix of the strategic analysis of the enterprise
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 39, Issue 1
Abstract
The article is devoted to the study of the methodological matrix of the strategic analysis of the enterprise. The aim of this article is to analyze the influence of methodological changes in the 20th century on the methodology of strategic analysis; critical assessment and generalization of scientific approaches to its methods. Evaluation of scientific works on analysis made it possible to identify such problems in the methodology of strategic analysis as the lack of consideration of the features of strategic analysis in the formation of its methods, which often leads to confusion of methods of financial (economic, thrifty) analysis; failure to use the fact that the strategic analysis contains, besides the methods of analyzing the internal and external environment, the methods of forecast analysis aimed at forming the strategy for the development of the enterprise; identification of the concepts «image», «reception», «method» of analysis; multidirectionality and indistinctness of signs of classification of methods of strategic analysis; blind copying of foreign methods of application of techniques and methods of strategic analysis without taking into account the specifics of domestic economic conditions. The expediency of using the system approach in forming the methodological design of strategic analysis is proved, which will allow to combine the methodology as a science of methods (a broad approach to the methods of strategic analysis) with methodology as a set of applied methods and methods of analysis (narrow approach to methodology). The use of the system approach allowed to distinguish three levels of the methodology of strategic analysis. The first and second levels of methodology correspond to the level of science, the third level – the practice. When developing the third level of special methods of strategic analysis, an approach is applied that differentiates them depending on the stages of strategic analysis (methods of the stage of analysis of the environment, both external and internal, methods of forecast analysis, methods of variant analysis).
Authors and Affiliations
N. H. Vygovskaya, I. V. Saukh
Keywords
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