IMPROVEMENT OF OPERATIVE CONTROLLING INSTRUMENTS OF THE ENTERPRISES ACTIVITY

Abstract

The justification of a choice of the breakeven point evaluation method as an effective tool of operative controlling of the production and economic activity of an enterprise in the modern conditions is given. It is proposed to complement the breakeven point evaluation method by forecasting of key indicators, which are determining the breakeven point, which gives an opportunity to adjust breakeven values. Values deviation of key breakeven indicators considering forecasts constitutes an analytical basis for operational controlling of the production and economic activity and development of management measures to correct negative trends in value changes and bottlenecks removing. The practical value of the proposal is confirmed by a demonstration of implementation of recommended methodological support in terms of the particular machine building enterprise in Kharkov.

Authors and Affiliations

L. M. Maliarets, L. H. Mochona

Keywords

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  • EP ID EP224806
  • DOI -
  • Views 103
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How To Cite

L. M. Maliarets, L. H. Mochona (2016). IMPROVEMENT OF OPERATIVE CONTROLLING INSTRUMENTS OF THE ENTERPRISES ACTIVITY. Вісник Одеського національного університету. Економіка., 21(7), 66-69. https://europub.co.uk/articles/-A-224806