INFORMATION SUPPORT FOR FINANCIAL ANALYSIS OF INDUSTRIAL ENTERPRISES AND THE INFLUENCE OF THE SIZE OF SHOP EXPENSES ON TAX PLANNING AT THE MICRO LEVEL TO IMPROVE MANAGEMENT EFFICIENCY

Tetiana Melikhova; Yevhenii Melikhov

doi:10.36690/2674-5208-2023-4-71-79

Authors

Tetiana Melikhova Zaporizhzhia National University https://orcid.org/0000-0002-9934-8722
Yevhenii Melikhov Zaporizhzhia National University https://orcid.org/0000-0002-9856-9291

DOI:

https://doi.org/10.36690/2674-5208-2023-4-71-79

Keywords:

analysis, workshop, production, production capacity, implementation, effect, ebitda

Abstract

Basically, any economic activity contributes significant development of economy field and the country at all. The purpose of this topic is researching activity of some enterprise, finding mistakes and providing recommendations that allows to solve them. We suppose it will help to improve certain areas of enterprise activity in the state. The purpose of the study is to consider the information support of the financial analysis of industrial enterprises and the influence of the size of shop expenses on tax planning at the micro level to improve management efficiency. In the process of the research, the following tasks were completed: the information support of the financial analysis in terms of expenses was investigated; analyzed expenses of the main workshops of "Zaporizhsky Foundry and Mechanical Plant" LLC; the impact of elements of shop expenses on the optimization of the tax planning of the enterprise as a whole at the micro level was analyzed in order to improve management efficiency. The metallurgical industry has a significant and valuable role in the development of Ukraine. Due to this point, our country able to produce own metallurgical products, process metals, create own methods of production in the metallurgical industry, and create new connections with foreign partners for the import and export of metals and metal structures. The conducted research allows us to divide the conclusions into certain points: The information provision of financial analysis is revealed. We found out how expenses affect the financial result of the activity. An analysis of the costs of the main workshops of Zaporizhzhya Foundry and Mechanical Plant LLC was carried out, namely foundry, mechanical shop, metal structures. Proposals for improving the economic activity of Zaporizhzhya Foundry and Mechanical Plant LLC were provided. The influence of elements of workshop costs on the optimization of tax planning of Zaporizhzhya Foundry and Mechanical Plant LLC at the micro level was analyzed in order to improve management efficiency. Summarizing this work, it is worth noting the situation of industrial enterprises in Ukraine is important as a whole. In the face of intense hostilities, they continue their work even with such problems as: logistical disruptions, rocket attacks on enterprises, lack of funds both at the enterprise itself and in the state budget, and all for the sake of speeding up our Victory of the Ukrainian people in this terrible and protracted war.

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Author Biographies

Tetiana Melikhova, Zaporizhzhia National University

Doctor of Economic Science, Professor, Head of the Department of Accounting, Analysis, Taxation and Audit, EESI named after Yu.M. Potebnia, Zaporizhzhia National University, Zaporizhzhia

Yevhenii Melikhov, Zaporizhzhia National University

Assistant of the Department of Information Economy, Entrepreneurship and Finance, EESI named after Yu.M. Potebnia, Zaporizhzhia National University, Zaporizhzhia

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