Author(s): Suyts Victor Paulevich,Khorin Alexander Nikolaevich,Potanina Yulia Mikhailovna
Aim of the study: In modern conditions, it is necessary to use new approaches to both the analysis of company reporting and the analysis of certain aspects of economic activity, based on the interests of stakeholders. In the internal management, it is necessary to move to operational analytics on the basis of big data and to automate the adoption of operational and strategic decisions. External users are interested in the results of corporate analysis of the company's activities and prospects for its operation in external competitive environment. Methodology: In the article, the authors propose to synthesize intra-economic analysis with technical, technological by converting natural production indicators, for example, hours of work, into a cost form. Conclusion: The authors believe that it should in theory and in practice, to go in company management from economic analysis on the basis of reporting the analysis on the basis of accounting, i.e. go to operational intelligence, subject to global trends. After all, it is on the basis of primary operational accounting that the modern approach of studying and analyzing big data (Big Data) is built around the world. As noted in the literature and in this article, the concept of turning traditional Analytics into operational is not new, however, in the past, this concept was rarely implemented in practice.