An essential feature of rationalization at each stage of the reproduction cycle is the achievement of maximum results per unit of investment, achieving the greatest possible difference, that is, the most favorable relations between the input and output factors of the work process. When investing in reproduction, account must be taken of the appropriate alignment between the input elements in terms of volume, structure and quality of those elements. The main purpose of business analysis is to optimize the rationalization of business operations, which involves taking measures and actions in order to simplify, improve, and thereby reduce the technological, production and technological-service work process, including business functions, it reduces operating costs per unit of effect, which results in significant effects in the form of optimal business results.
Rationalization of the reproduction process as a prerequisite for optimizing the business operations observed in a short period of time by analyzing balance sheet position indicators, and we can use a series of balance sheets to obtain the dynamics of movement of certain balance sheet positions, while in the long and long period rationalization as a precondition for optimizing the business operations observed with aspects of its competitiveness and looking at new situations in those periods that determine the economic and market position of an enterprise and optimizing its business.
The basic rule of the relationship between investment in reproduction and reproduction results is the basic area of business analysis, which is to keep this relationship as high as possible, since a higher ratio ensures a greater degree of quality of the economy and vice versa. n addition, if the results obtained ensure that the investments made in the form of expenditure and reproduction costs are reproduced without interruption, then all conditions for the continuity of the reproduction process are ensured.