METHODS OF ANALYSIS AND MODELING OF BUSINESS ACTIVITY INDICATORS IN MANAGEMENT CONSULTING

Abstract

The purpose of the article is to justify the use of the modelling method and the graphic method of researching the business activity of agrarian enterprises in management consulting.

The scientific novelty is the substantiation of econometric models of key indicators of business activity of agricultural enterprises, which are used in management consulting to assess the ability of enterprises to self-develop, ensure positive dynamics of effective use of resources as the basis of sustainable economic growth. When studying the comparative dynamics of absolute indicators of business activity, it is assumed to assess compliance with the optimal ratio, which is called the "golden rule of the economy of the organization." Compliance with this rule is especially important for agricultural enterprises. Based on the results of the study, some methodological features of the analysis of the business activity of enterprises using econometric models of dynamics and the graphic method are proposed. On the example of enterprises in the agricultural sector, calculations were made to identify the main indicator of self-development, which compares the growth rate of profit from the sale of products and the growth of advanced capital. The calculated indicators are clearly presented graphically. Using the equations of linear trends, it is possible to perform calculations to identify the prevailing trends in gross profit and balance sheet indicators for the period under study and determine the values of the end periods.

Conclusions. Agricultural enterprises located even in zones of unstable agriculture have sufficient potential to ensure high business activity. The development of a bank of econometric models will allow forming a powerful arsenal of tools that will be used by consultants in the field of management consulting services to analyze the business activity of agricultural enterprises. Taking into account that profit from sales of products is the determining factor in the formation of profit before tax, the excess of the growth rate of profit from sales of products (gross profit) over the amount of advanced capital can be considered a key indicator of the business activity of an agricultural enterprise.