The article examines the organizational principles of conducting economic analysis of the operational activities of retail chains in Ukraine under modern conditions of economic transformation, digitalization, and martial law. Retail chains play a critically important role in ensuring economic stability, uninterrupted supply of goods, employment, and investment activity, especially in an environment characterized by limited resources, logistical risks, and high market volatility. In this context, economic analysis becomes a key tool for information support of management decisions aimed at improving efficiency, financial sustainability, and competitiveness of network retailers. The purpose of the study is to theoretically substantiate organizational approaches to the economic analysis of retail chains’ economic activity, taking into account industry specifics, scale of operations, organizational structure, and management needs. The article clarifies the essence of organizing economic analysis as a system of coordinated and methodologically unified actions focused on studying economic processes, identifying reserves for efficiency growth, and supporting strategic and operational management decisions. Special attention is paid to the stages of organizing economic analysis, namely the preparatory, main, and final stages, with a detailed description of their content and functional tasks in the context of retail networks. The study highlights the importance of planning analytical work, forming an appropriate system of indicators, selecting adequate methods, and ensuring reliable information support. Centralized and decentralized forms of organizing analytical activities are analyzed, and their advantages and limitations are substantiated depending on the size of the retail chain, the degree of digitalization, and the complexity of business processes. The article emphasizes the growing role of financial, management, and integrated reporting as the informational basis for comprehensive economic analysis. The feasibility of using integrated reporting to assess financial and nonfinancial performance indicators, support efficiency audits, and enhance transparency for stakeholders is substantiated. It is concluded that improving the organization of economic analysis with regard to the specific features of retail chains contributes to more informed managerial decisions, increased adaptability to external challenges, and sustainable development of retail businesses in an unstable economic environment.
Author Biographies
Olha Pavelko, National University of Water and Environmental Engineering, Rivne
The article examines the organizational principles of conducting economic analysis of the operational activities of retail chains in Ukraine under modern conditions of economic transformation, digitalization, and martial law. Retail chains play a critically important role in ensuring economic stability, uninterrupted supply of goods, employment, and investment activity, especially in an environment characterized by limited resources, logistical risks, and high market volatility. In this context, economic analysis becomes a key tool for information support of management decisions aimed at improving efficiency, financial sustainability, and competitiveness of network retailers.The purpose of the study is to theoretically substantiate organizational approaches to the economic analysis of retail chains’ economic activity, taking into account industry specifics, scale of operations, organizational structure, and management needs. The article clarifies the essence of organizing economic analysis as a system of coordinated and methodologically unified actions focused on studying economic processes, identifying reserves for efficiency growth, and supporting strategic and operational management decisions. Special attention is paid to the stages of organizing economic analysis, namely the preparatory, main, and final stages, with a detailed description of their content and functional tasks in the context of retail networks. The study highlights the importance of planning analytical work, forming an appropriate system of indicators, selecting adequate methods, and ensuring reliable information support. Centralized and decentralized forms of organizing analytical activities are analyzed, and their advantages and limitations are substantiated depending on the size of the retail chain, the degree of digitalization, and the complexity of business processes. The article emphasizes the growing role of financial, management, and integrated reporting as the informational basis for comprehensive economic analysis. The feasibility of using integrated reporting to assess financial and nonfinancial performance indicators, support efficiency audits, and enhance transparency for stakeholders is substantiated. It is concluded that improving the organization of economic analysis with regard to the specific features of retail chains contributes to more informed managerial decisions, increased adaptability to external challenges, and sustainable development of retail businesses in an unstable economic environment.
Maryna Myronets, National University of Water and Environmental Engineering, Rivne
