USE OF ECONOMIC ANALYSIS METHODS ON THE BASE OF THE DATA RECEIVED BY THE CONTROL RESULTS

Abstract

An important function of management is control, which consists in checking the economic, social, political, ideological, scientific and technical and other directions of the development of society. Control in the field of economics is called economic control. One of the main methods used by economic control is economic analysis, which allows you to research information based on the data obtained from the results of control using its methodology using traditional methods of information processing and methods of factor analysis.
An important function of economic control is the influence through the management system on the successful implementation of economic and social development plans, the rational use of material, labor and financial resources, the prevention of unproductive costs and losses, the strengthening of economic ties, compliance with economic and labor legislation, ensuring the preservation of property.
The article summarizes issues related to the concept of "control" and "economic control". The views of scientists on the essence of the concept of "economic control" were considered, and it was found that some scientists distinguish only that it is the relationship between the controller and the object of control, without distinguishing the purpose, tasks and essence of economic control, others do not detail what the essence of economic control is control as a management function, without focusing attention on checking the correctness of record keeping, compliance with regulatory legislation. After summarizing the research, it was determined that the essence of economic control is a set of observations and checks by control bodies both from the state (state financial control), and from the enterprise (internal control), and from the independent control (audit) in order to identify violations of the current legislation, shortages, wastes, abuses, as well as confirmation of the correctness of keeping records of economic transactions.
The combination of economic control with the method of economic analysis is studied. On the example of control inspections of the implementation of the state budget of Ukraine for 2022, an analysis is carried out using its methodological techniques: comparison, average values, graphic method of summarizing research results and index method. It is proposed to process the information obtained as a result of the control using the economic analysis technique with the determination of dynamic indicators and factor analysis.