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The essence of the technical and economic analysis aimed at improving the economic activity of enterprises and making optimal management decisions depending on the obtained results is revealed. It is pointed out the need to carry out a complex and systematic technical and economic analysis of the production and economic activity of the enterprise in order to objectively evaluate its results, which will contribute to increasing the efficiency of production. Systematicity consists in the study of the object as part of a higher-level system, and complexity - in the comprehensive and interdependent assessment of elements, the analysis of many characteristics of the enterprise's activity, which are reflected in the system of analytical and evaluation indicators. At the same time, the methods of comprehensive assessment of the enterprise's activity and the directions of its implementation are given, based on general indicators of production efficiency, financial condition and competitiveness. The most important tasks of the technical and economic analysis of the enterprise's activity are highlighted in order to ensure the scientific and economic validity of the enterprise's activity plans and the implementation of control over their implementation. It is emphasized that one of the important directions of the technical and economic analysis of the production and economic activity of the enterprise is not only its assessment, but also diagnostics, determination of factors affecting the analyzed indicators, and identification of reserves for improving work efficiency. Technical and economic analysis is basically intra-informative analysis. In the process of such an analysis, the activity of all structural subdivisions of the enterprise, services, shops, districts, teams and individual workplaces is investigated. The source of information for such an analysis is planning and normative data, operational and accounting materials, off-account data. Technical and economic analysis is carried out daily, for a decade, a month, a quarter, a year before drawing up the final report. Important management decisions are made based on the results of the analysis. Depending on the results of the diagnosis of the main indicators and the factors affecting them, it is proposed to make economic-mathematical and simulation models, the reliability of the analysis results will depend on their correct construction. For a more complete study of the activities of enterprises, it is recommended to use factor and correlation analyses based on mathematical, statistical and economic methods.
S.L. Oliferuk (Fri,) studied this question.