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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

The place and role of economic analysis in activities of a commercial enterprise

V. M. Sharapova, d-r ekon. nauk, prof. kafedry buhgalterskogo ucheta i audita, S. A. Guselnikova, magistrant Uralskiy gosudarstvennyy agrarnyy universitet (Ekaterinburg, ul. Karla Libknehta, 42)

The article considers the role of economic analysis for the organization. Activities of any organisation formed under the influence of both external and internal factors. To the analysis to obtain an objective assessment of achieved results, and identify new opportunities to improve the efficiency of financial activities and overall financial condition, must be familiar with various techniques and methods of analysis. The purpose of economic analysis as a function of management is to timely generate an economically reasonable estimate of the results of financial and economic activity of commercial organizations, as well as to identify internal reserves. On the basis of the financial statements and additional disclosures of the individual items of the balance sheet and other reports can allow the analysis of the dynamics of receivables and payables, the dynamics of liquidity indicators, the analysis of net assets analysis of expenses and much more. The results of economic analyses can be used to achieve the goals and making the right management decisions. Possibilities and practical significance of the analysis for making managerial decisions are large enough.

References

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