DEVELOPMENT OF A SYSTEM OF INFORMATION AND METHODOLOGICAL SUPPORT FOR BUSINESS ANALYSIS OF ACTIVITIES OF PROCESSING ORGANIZATIONS WITHIN AGRO-INDUSTRIAL COMPLEX
Despite the use of a few elements of the stakeholder approach for analytical calculations, the techniques and methods of forming business analysis procedures remain insufficiently developed. Therefore, the actual goal of the study is theoretical substantiation and testing of information & methodological support for the economic analysis of the raw component of the business activities of processing organizations of the Agro-Industrial Complex (AIC). The subject of the research is the essential characteristics and meaningful aspects of management relations setting up withing the formation and development of business procedures. General scientific (systemic, deductive, inductive) and special (historical, causal, statistical, computational-constructive) research methods were used as a methodological basis. The scientific novelty of the research consists in the development of provisions including a system of information & methodological support for business analytical procedures for assessing key indicators of the raw material component of the business activities of sugar factories based on the implementation of rank rating opportunities. The implementation of assessment procedures is based on a system of five key indicators, of which two are traditional (coefficient of sugar extraction from beets and share of material expenses in costs) and three are new (material efficiency, material consumption, coefficient of resource compliance in terms of material costs). Pratical evaluation of the proposed algorithm for calculating various ratings was carried out on the example of eight business entities of the sugar production of Voronezh Oblast over a seven-year period (2012-2018). The results obtained confirmed the timeliness of the chosen direction for assessing the business activities of industrial organizations within the AIC. The range of variation of individual key indicators falls within 1.5 to 3.6 units. Despite the positive financial results, 54% of the analyzed organizations had a low level of development of the raw material component of their business activities. The obtained results of the rating give grounds to identify the possibilities of mobilizing the reserves of the effective use of the resources of organizations.