Analysis of the economic activity of the enterprise its content and purpose

However, in our country, especially in the last century, such an analysis of the economic activities of the enterprise was not popular. This was largely promoted by the processes in the economy, when the development of enterprises was determined not by free market relations, but by regulated processes of the directive economy. Therefore, accounting by and large turned into a kind of element of control over the enterprise.

However, the collapse of the Soviet state forced many economists to take a fresh look at the economic model as a whole across the country and at a single enterprise. That is why in the 90s of the last century the financial and economic activities of the enterprise, more precisely, the processing of its results turned into one of the tools for improving and optimizing all production processes and the sphere of management. It is in these years that the first approaches begin to form, the purpose of which is structuring and processing of data, which gives an analysis of the economic activity of the enterprise. At the same time, accounting (balance) is put on the first place, because on its basis it is possible to carry out optimal reforms both in the production and management spheres.

In the west, they are guided by the notion of "economic analysis", but the meaning of the term and the real methods in this discipline differ markedly from each other. In fact, the Western model, which includes the analysis of the economic activities of the enterprise, relies more on "economic theory", which is most effectively described for these purposes in the works of such authors as Schumpeter, Samuelson.

But the domestic analytical science treats the notion of "economic analysis" (analysis of the economic activity of the enterprise) in a narrower framework than in the west. The basis for such an analysis is the work of A.D. Sheremeta, S.B. Bargol'ts, M.I. Bakanova, SKTatura. At the heart of the domestic analysis of the more mundane is the use of methods and techniques of calculations in the analysis at the enterprise level and under the conditions of the so-called directive economic model. That is why this kind of analysis has a number of differences from the generally accepted methods and forms on a global scale. First, this analysis is built on the basis of the available opportunities and prerequisites that operate in a planned centralized economy, and assume a small share of free and real market relations of mechanisms. It is carried out in a retrospective aspect.

In the domestic analysis, the indicators of the economic activity of the enterprise are divided into two main groups: the results of the implementation of the planned targets and indicators of such implementation, as well as deterministic factor indicators.

This approach to analysis involves evaluating some financial activity of an enterprise, how much does the assessment of different aspects of the enterprise (from the point of view of the accountant or financial manager) the activities of the enterprise.

In order to give such a discipline as an analysis of economic activity of greater scientific weight, it was repeatedly renamed as "economic analysis". In the history of our state, such a replacement was carried out twice. The first time it happened back in the 70s of the last century, and the second time in the 90's. In this case, if for the first time such a revaluation occurred purely formally, only at the level of names. The second time such a reevaluation has already touched the depths of discipline. In many respects it is connected with the processes taking place in the economy of that time which provided for the restructuring of the economic model from a market-driven economy. Therefore, some concepts inherent exclusively to the market economy, actively introduced into our economic model.