Методичні аспекти застосування стратегічних карт під час аналізу операційних витрат підприємств нафтогазового комплексу

Abstract

Adequacy and optimum of administrative decisions for providing of homeostatic equilibrium of enterprise with a changeable external environment above all things depends on plenitude and quality of informative base. The necessity of the use of strategic cards, which contain the optimum amount of informative indexes of accounting and non-accounting character, as alternatives to the traditional methods of collection, groupment, accumulation and presentation of relevant and high-quality information for the further analysis and would be used in the newest computer technologies of analysis, is grounded. The methodical aspects of construction of strategic cards at the analysis of operating charges of enterprises of oil-and-gas complex are pointed.