Affiliation:
1. Stavropol State Agrarian University
Abstract
Importance. The wide practice of applying project management in Russia arouses quite a strong scientific interest in terms of information support and accounting and analytical support. It is worth noting the key role in the effective implementation of projects of various directions is the use of a balanced and reasonable system for evaluating the results of project activities. The article discusses approaches to assessing the results of the functioning of a project-oriented economic entity. Objectives. Research of problems of development and application of analytical support in the project management system, with the subsequent determination of areas of improvement and recommendations for evaluating the effectiveness of the degree of project implementation. Methods. The theoretical and methodological basis of the study was the research of domestic scientists in the field of project management and management accounting, thematic publications in the periodical press. In the process of studying the problems of setting analytical support for the implementation of the project, methods of logical and statistical analysis were used. Results. Based on the research of theoretical developments of domestic scientists, approaches to analytical support of project activities are identified. The author's grouping of indicators for evaluating project results is presented in three blocks: "indicators of temporary compliance of project work", "indicators of achieving project quality requirements", "indicators of financial efficiency of the project". The necessity of allocating these blocks in the project management system is justified. The calculation of indicators was carried out in order to test the methodology and form final recommendations for use. Conclusions. Based on the results of the study, it can be concluded that it is advisable to use a system of indicators for evaluating the effectiveness of project implementation in the areas of project constraints time, resources, quality, which contributes to the timely identification of critical deviations from the budget and the project charter, as well as the adoption of operational management decisions in order to achieve the planned project results.
Publisher
Stavropol State Agrarian University
Reference10 articles.
1. Bobryshev A.N. KRISIS-analysis methodology in information support of decisions of an economic entity // Economic analysis: theory and practice. 2018. Vol. 17. No. 2 (473). pp. 285-307.
2. Bobryshev A.N., Serdyukov A.M. Application of KPI indicators in the management analysis system (on the example of industrial production) // Izvestiya Timiryazevskaya Agricultural Academy. 2020. No. 4. pp. 91-103.
3. Belenov O.N., Bulgakova S. V. Accounting and analytical support of marketing activities of an economic entity // Economic analysis: theory and practice. 2015. No. 13 (412). pp. 24-34.
4. Bulgakova S.V. Analytical tools of strategic management accounting // Economic analysis: theory and practice. 2015. No. 4 (403). pp. 36-49.
5. Vakhrushina M.A., Simonova S.V. Application of the system of key performance indicators as a way to improve the quality of management of organizations of the public sector of the economy / / Accounting and taxation in budget organizations. 2020. No. 5. pp. 5-11.