Total costs as the object of diagnostics in tasks of strategic planning of restructurisation of industrial enterprises

The article uses example of the goal to reduce total costs of an enterprise in the sub-system of production of products and services to study methodical aspects of formation of the tree of goals of restructurisation of industrial enterprises and justifications of the aggregate of tasks of diagnostics and analysis, subject to solution in the process of development of strategy and restructurisation. It shows that application of a target approach to strategic planning of restructurisation of an enterprise allows specification of the place and role of diagnostics as a tool of formation of the tree of the goals of restructurisation, identification of the content and purpose of specific analytical research, conduct of which is caused by a necessity of building up a tree of goals, development of requirements to depth, time coverage and methods of conduct, objectively caused by theoretically possible directions of restructurisation, specific features of an enterprise and their factual state and also conditions of external economic environment of functioning. Use of the methods of system analysis at the stage of formation of goals of restructurisation of enterprises is directed at increase of the level of justification of planning enterprise's diagnostics, reduction of scales and complexity of carried out analytical activities by means of subordination of diagnostics to the task of selection of goals of restructurisation from the full set of possible ones, consequent decomposition of tasks of diagnostics from general ones, which allow aggregated approaches and application of relatively simple methods of analysis, to private ones, which require a more detailed consideration of local objects of analysis and paralleling of the process of conduct of analytical research in accordance with the process of building up the tree of restructurisation goals.