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Nurpeissova Zh.S.
A.Baitursynov Kostanai State University, Kazakhstan
Methods of the economic analysis
The fundamentals of any science are made by its
subject and a method. Subject of the
financial analysis of stability of the enterprise, that is that is studied
within this science, - financial resources and their streams. The contents and the main purpose of the
financial analysis – an assessment of a financial state and identification of
opportunities of increase of efficiency of functioning of the managing subject
by means of rational financial policy.
Achievement of this purpose is carried out by means of a method inherent
in this science.
Basic element of a method of science is its scientific
device. Now it is almost impossible to isolate receptions and methods of any
science as inherent it is exclusive it - interpenetration of scientific tools
of various sciences is observed. In the financial analysis and management
various methods developed initially within this or that science also can be
applied.
There are various classifications of methods of the
economic analysis. The first level of classification allocates the formalized
and unformalized methods of the analysis. The first are based on the
description of analytical procedures at logical level, instead of on strict
analytical dependences. Methods concern to them: expert estimates, scenarios,
psychological, morphological, comparisons, creation of systems of indicators,
creation of systems of analytical tables, etc. Application of these methods is
characterized by a certain subjectivity as of great importance are intuition,
experience and knowledge of the analyst/32/.
Cornerstone at the heart of which rather strict
formalized analytical dependences are belong to the second group. Tens these
methods are known: they make the second level of classification. We will list
some of them.
Classical methods of the analysis of economic activity
and financial analysis: chain substitutions, arithmetic differences, balance,
allocations of the isolated influence of factors, percentage numbers,
differential, logarithmic, integrated, simple and difficult percent,
discounting.
Traditional methods of economic statistics: averages
and relative sizes, group, graphic, index, elementary methods of processing of
ranks of dynamics.
mathematic-statistical methods of studying of
communications: the correlation analysis, the regression analysis, the
dispersive analysis, the factorial analysis, method main a component, the
kovariatsionny analysis, an object method - the periods, the cluster analysis
and other methods/36/.
Econometric methods: matrix methods, harmonious
analysis, spectral analysis, methods of the theory of production functions,
methods of the theory of intersectoral balance.
Methods of economic cybernetics, methods of machine
imitation, linear programming, nonlinear programming, dynamic programming, etc.
Methods of research of operations and decision-making
theories, methods of the theory of counts, method of trees, theory of games,
theory of mass service, methods of network planning and management.
Certainly, not all from the listed methods, can find
direct application within the financial analysis as the main results of the
effective analysis and management are reached by means of special financial
instruments.
Literature:
1 . Lyubushin, N. P. complex economic analysis of
economic activity: Manual. - the 3rd edition processed and added – M.: YuNITI –
is GIVEN, 2006. – 448p.
2 . Markaryan, E.A. financial analysis: Manual. - 6th
prod. reslave. and additional – M.: KNORUS, 2007. – 560ñ.
3 . Sheremet, A.D., Negashev, E.V. Metodika of the
financial analysis. - M.: INFRA – M, 2002. – 208p.