Economic analysis of competitive stability reserves and commercial organisation effectiveness
Abstract
Purpose: The article deals with the problems of analysis of corporate reserves to ensure the competitiveness of a commercial organization, serving as the basis for the preservation (development) of positions in the market, maintaining revenues from the main and other activities, sustainability and an important direction of comprehensive economic analysis. Discussion: Assuming that the need to survive in difficult due to economic conditions and high level of effectiveness requires regular attention for improving the efficiency of the use of available resources. The rationality of the capital structure, the sufficiency of funds for the formation of assets, the stability of cash flows are inextricably linked with the ability of the organization to optimally make management decisions in current, investment and financial activities. This will make it possible to find funds for innovative and investment development even in difficult and unstable conditions, which will provide the Foundation for long-term success. The author substantiates the importance of reserves analysis in the system of economic analysis, provides a comparative analysis of approaches to the nature of reserves in various fields, systematizes corporate reserves, implemented by a number of large companies in practice. Understanding and competent work in the field of search, evaluation, analytical support for making informed management decisions on the use of financial and non-financial reserves will allow more economical and rational management of resources without loss of quality in products and business processes. Results: the author revealed the theoretical provisions of the analysis of competitiveness and evaluation of reserves to improve the efficiency of activities, systematized directions of formation of corporate reserves, the grouping of sources of optimization of income and expenditure of funds, the content and features of application in practice.
