Audit and economical analysis

Analysis of operational activity and its important aspects

Operational activity is the main type of enterprise. This is explained by the fact that the basic type of activity (OKONX) is established.

The majority of the enterprises are engaged in production and trade. If enterprises carry out additional activities, they are secondary activities. Such activities can include investment and financial activities. These types of activities are part of an enterprise's support line.

Advantageous business activity is a full customer-focused activity.

Operational activity is the most commonly used concept of earnings per business or business.

An important aspect of modern analysis of operating activities can be seen in the following:

- high demand for productivity and business efficiency;

- wide range of economic opportunities for decision-making;

- availability of opportunities for constant coordination of programs and programs;

- high capability of access to information when implementing multi-faceted calculations in decision-making decisions;

- taking into account all internal and external factors in the development of the society;

- changing the functional and prospective planning functions;

-realistic assessment of the results achieved in all management segments

- wide range of possibilities of using of mathematical methods and electronic computing machines;

- involvement of a large team in governance;

- the enormous capacities of applying innovative processes to all levels of activity and management;

- the role of managers in managing risks and managing them.

Operating cash flows are mainly due to the principal income-generating activities of a business entity. Consequently, they are principally derived from transactions or other incidents that occur in profit or loss.

Examples of cash flows from operating activities include:

- money from sale of goods and services;

- funds received from construction, services, commissions and other income;

- payments for goods and services to suppliers;

- payments on behalf of employees and employees;

- insurance premiums and claims of the insurance company, insurance premiums and other payments and cash payments;

- income tax and repayment of taxes if they are not clearly linked to financial or investment activity;

Cash receipts and payments on contracts concluded for intermediation or sale purposes.

Operational analysis is based on the following information:

- means of subsistence;

- ways to mobilize resources;

- effective use of financial implications;

- optimization of expenditure expenditures;

- lease or purchase of equipment;

- positive difference between the cost of sales and the cost of selling goods;

- data on growth of volume and profitability.