Considering the advance of technologies and methods aimed at improving the quality of management of the asset complex, new requirements for justifying the effectiveness of funds invested in assets are constantly appearing, they are constantly evolving and becoming more viable, which determines the theoretical and practical interest in the issues studied by the authors. The main purpose of the article is to offer methodological developments and recommendations for analyzing the effectiveness of the use of the asset complex by a research and production concern on the basis of financial statements, to identify reserves and give recommendations for more efficient usage of resources. The subject of the research is activities of an enterprise related to the management of the asset complex. In addition to the introduction of new methods of economic analysis, the authors also developed a generalized model for managing the asset complex in the form of a software product. This model was applied to two real research and production complexes, one of which is the largest Federal Research and Production Center Closed Joint Stock Company Research and Production Concern (Association) “Energia”. The developed model can be applied with the purpose of effective management of the asset complex by the largest industrial companies. The results of the research presented in this scientific article will allow specialists to improve the quality of analytical work in the field of economic analysis of enterprise assets and the search for reserves for their effective use.

В конце двадцатого столетия Россия избрала путь к построению принципиально новых для страны экономических отношений. Возникла настоятельная потребность в демократизации основ общественного развития с последующей интеграцией в международную систему хозяйствования, что должно сопровождаться принятием международных стандартов финансовой отчетности (МСФО), реализующих на практике важнейшие требования, предъявляемые к отчетности предприятия: прозрачность бухгалтерской информации о состоянии активов, капитала, обязательств, о доходах и расходах, движении денежных потоков, финансовых результатах деятельности и т.п. В связи с этим особая роль принадлежит рейтинговой оценке в раскрытии существенных свойств транспарентности финансовой отчетности. Задачи работы: раскрыть сущность, функции, значение рейтинговой оценки; определить место рейтинговой оценки в системе проводимого комплексного экономического анализа на предприятии; представить методику рейтинговой оценки показаелей финансово-хозяйственной деятельности филиалов; определить параметры эффективности внедрения процедур оптимизации существующей системы учета и контроля. Новизна работы заключается в том, что применен комплексный и системный подход к рейтинговой оценке, позволяющий наиболее полно провести анализ, выявить резервы и наметить тенденции развития.

To survive in modern market conditions, as well as to participate in the ever-increasing competitive struggle, companies need to conduct their activities more effectively, which means that they constantly need to make a variety of decisions, which in turn entails the need to constantly give a real assessment of the effectiveness of the decisions and projects being implemented, competently conduct economic analysis, find reserves for this activity. This is where the relevance of the development of the basic methodological principles of economic analysis in the conditions of risk and uncertainty in an industry based on scientific basis taking into account the specific characteristics of the sector in question.The subject of this study is a set of both theoretical and practical aspects of analyzing the activities of petrochemical companies under conditions of risk and uncertainty, while the object of the study is Russian and foreign petrochemical and gas processing companies operating in the current conditions of the industry development.The purpose of this study is to formulate a methodology for analyzing the main indicators of the activities of petrochemical and gas processing companies and making decisions under conditions of risk and uncertainty.The development of methodological principles is supposed to be carried out on the basis of the classical scientific and methodological base, taking into account the industry specific features of the activities of petrochemical and gas processing companies. In this paper, a study of modern methods of analyzing the effectiveness of activities is carried out, and the novelty of this work consists in combining the classical theory of economic analysis with the practical methods used today by petrochemical and gas producing companies in the process of their financial and economic activities.