ACCOUNTING AND ANALYTICAL SUPPORT OF THE ENTERPRISE’S STRATEGIC MANAGEMENT ON THE BASIS OF KEY EFFICIENCY PARAMETERS
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Date
2019
Authors
Makarenko, A. P.
Levchenko, Z.
Priydak, T. B.
Leha, O. V.
Yaloveha, L. V.
Яловега, Людмила Василівна
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Abstract
Description
A balanced system of indicators, which involves work on key performance indicators
(KPIs) is an important tool for timely and qualitative information provision of different levels
of governance. During the study of the specifics' usage of KPI by restaurant enterprises, the
role of accounting and analytical support when working with the KPI has been determined;
a list of KPIs, which are adapted to the needs of the network of roadside restaurants was
formed; coding, which makes it possible to adjust the relationship between strategic goals
and indicators, to bind the indicator to several strategic goals simultaneously, and also to
use it in the future with the preservation of the history of previous communications, which
allows to receive additional analytical information for the previous periods has been
proposed; features of KPI revision and their values in conditions of unstable economy has
been determined; the procedure for checking the presence of weak links in the information
provision of the KPI calculation has been proposed. The use of the KPI system, which is
adapted to the restaurant business, taking into account the proposed improvements in terms
of the organizational and methodological approach, will provide the appropriate level of
information support in the processes of strategic development management.
Keywords
Key Performance Indicators, Accounting and Analytical System, Restaurant Enterprises, Internal Management Reporting