Year: 2026
Type: article
Abstract: The article considers methodological approaches to the analysis of the production and sales activities of an entrepreneurial entity as a single integrated system. The author identifies the leading areas of analysis that allow assessing the relationship between the volumes of production and sales of products. The dynamics of the manufactured and sold products of a sewing enterprise and its structure by assortment are analyzed. In the process of analyzing the results of the production and sales activities of an entrepreneurial entity, a dynamic analysis of the volumes of marketable and sold products is carried out over a number of years. Structural analysis provides an assessment of the change in the specific weight of individual types of products in the total volume of manufactured and sold products. Using factor analysis, it is possible to determine the impact of price, cost and volumes on the overall result of production and sales activities. Special attention is paid to the analysis of the results of the production and sales activities of an entrepreneurial entity under the conditions of digitalization, martial law, personnel shortage and lack of energy resources. It is proven that the analysis of results in such conditions requires new approaches, since classical indicators do not take into account the risks of stopping production due to alarms or power supply interruptions. Based on the analysis of the results of the production and sales activities of the garment enterprise, measures were proposed to improve them: the use of sliding planning of sales volumes, an audit of the energy and logistics autonomy of the enterprise, diversification of sales channels and optimization of the assortment matrix using the ABC-XYZ analysis method, digital integration with suppliers to implement joint inventory monitoring systems to avoid raw material shortages at critical moments.
Author: Оксана ПРОСКУРОВИЧ
Institution: Khmelnytskyi National University
Language: Ukrainian
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7204435595