Управлінський аудит як засіб обліково-аналітичної підтримки досягнення управлінських цілей підприємства

English

Management audit as a means of accounting and analytical support for achieving the management goals of the enterprise

Abstract. In the context of global and local challenges related to military operations, companies are forced to constantly adjust strategies, ensure the sustainability of production and financial processes, and ensure the efficient use of resources. Management audit plays an important role in this process, allowing for an objective assessment of resource efficiency, ensuring financial stability and minimising risks. It helps to improve the efficiency of business processes even in the face of limited resources and an unstable market situation, allowing companies to respond quickly to changes and ensure the achievement of strategic goals in difficult conditions. The purpose is to substantiate the need to use management audit as a key element of the system of management of economic activity of an enterprise. This allows to increase the efficiency of management decisions, improve the control system and ensure the integration of accounting and analytical processes into the overall development strategy of business entities. Materials and methods. The theoretical and methodological basis of the study was formed by the works of domestic and foreign scholars on management audit, its role in the system of accounting and analytical support for management decision-making, as well as achievement of the management goals of the enterprise. In the course of the study, the following methods were used: generalisation - to analyse and systematise scientific approaches and concepts of management audit, as well as to determine its importance as a tool for accounting and analytical support of management decisions; structural logic method - to build a logical scheme of the management audit process, which provides accurate recommendations for achieving the goals of the enterprise; analysis - to study the effectiveness of management audit in enterprises of various industries, as well as to determine the Results. A management audit is a key tool for assessing the efficiency of resource use, improving financial stability and the effectiveness of business processes. The audit helps to identify weaknesses in management practices, optimise costs and increase competitiveness, which is especially important in the context of martial law. The use of management audit facilitates the adaptation of enterprises to crisis situations, ensures timely adjustment of strategies and efficient use of limited resources to achieve strategic goals. Discussion. The application of the developed management audit methodology will help to increase the validity of management decisions, reduce financial risks and optimise the use of resources. This will ensure the effective integration of accounting and analytical information into the management decision-making process, which will contribute to the achievement of the strategic goals of the enterprise.

Keywords: management audit; accounting and analytical support; efficiency; management goals of an enterprise