Экономические науки/10 Экономика предприятия.
The second-year
students Cherkashina A. O.
The second-year students Siroyan A. G.
Financial University under the Government of
the Russian Federation
The Department "Accounting, analysis and
audit"
supervisor: Ph. D., associate professor
Usanov, A. Yu
"History
and prospects of development of economic analysis"
Introduction
The relevance of the economic analysis due to
several circumstances. First of all, relevance is determined by the peculiarity
of the current stage of development of economy of our society. In a modern,
open and interconnected world, it is extremely necessary to study of
regularities of functioning and development of the market system and the
organization of financial and economic activity of enterprises. Achieving
certain goals in the conduct of economic analysis and assumes knowledge of the
discipline, its history and prospects of development from its origins to the
present day.
Our aim is to trace the development of
economic analysis, identify patterns and features, and to identify promising
directions of further development of economic analysis.
The origin of
economic analysis
The history of the development of economic
analysis is inextricably linked with the history of formation and development
of accounting. The main purpose of accounting for many centuries remained the
desire with the greatest possible completeness reflect facts and values, acting
accounting object.
Developed had household registration in
Ancient Greece and ancient Rome. The development of accounting in the middle
ages contributed to the emergence of companies, the expansion of credit and
mediation.
The second half of the XV century was a
turning point in the accounting.
In Russia a special interest in the history of
accounting is the period associated with the reforms of Peter I.
By the end of the XIX century, accounting has
developed as a science and as a practice.
Periodization of the
development of economic analysis
The 1st stage. The end of XVIII—beginning of
XX century (until 1917)
This stage can be attributed to the emergence
of micro-economic analysis as an integral part of accounting.
The 2nd stage. 1917-1921 – the years of war
communism. Special attention was paid in those years the development of
statistics, accounting and control.
The 3rd stage. 1921-1930, the period of the
NEP. This period is characterized by the beginning of the integrated use of
economic information.
4-th stage. 1930-1941, business Analysis
gained strict logical sequence.
5-th stage. 1941-1945 Particular importance
has been the work on economic analysis in the great Patriotic war, when the
acute shortage of resources needed to increase production.
6-th stage. 1946-1985. The deepening of the
analysis of activity of divisions of the enterprise, differentiation analysis
by sectors of national economy, the use of domestic techniques of analysis
outside the country.
The 7th stage. Since 1986 (the current stage).
In the period of transition to a market economy has increased interest in
foreign methods of economic analysis, particularly the financial analysis
independence and sustainability of the enterprise, assessing the potential of
bankruptcy and solvency, the analysis of the activities of commercial banks,
insurance companies and other enterprises new activities.
Current state of
economic analysis and prospects of its development
There are several ways to improve the
methodology of economic analysis in Russia.
Accounting and
market-based approaches in economic analysis. The analysis of results of activity of
enterprises includes a large number of different types of evaluations depending
on the goal.
Situational analysis. Methods of economic analysis have
to approach the needs of the enterprise, to meet the daily demands of
management, given the presence of competition, inflation, the state of supply
and demand.
Strategic analysis. Strategic analysis should be based
on the results of a comprehensive economic analysis of all performance
indicators – state of scientific and technical progress, development of
intellectual capital, social and economic impacts of business development.
Project Analysis.
Project analysis provides a means for organizing the best choice among the
alternatives by modeling the situation of a competitive market.
Analysis of
the effectiveness of business processes.
The activity of any enterprise can be divided into specific business processes.
For the survival of the enterprise are required to continuously improve quality
and quantity of business processes.
ABC-analysis. ABC analysis allows to justify the priorities and key areas of changes
in production. When possible to identify key factors in the strategy and
business plan, lenny acquire purposeful character, become more efficient and
less-Kapita loemkimi.
GAP-analysis - an analysis of gaps is one of the most effective methods of strategic
analysis. When setting strategic goals often found serious gap between what was
planned and what actually happened.
Marketing
analysis. Market research is a cost analysis. Analysis of
marketing activities necessary to plan the sales of products and services - the
basics of business planning for the future of the company.
SWOT-analysis. It is used in strategic planning. SWOT is an abbreviation of the first
letters of sections: potential internal strengths (strengths); potential
internal weaknesses (weaknesses); potential external opportunities
(opportunities); potential external threats (threats)..
In this connection, you can select the new
challenges and to outline prospects of economic analysis at the present stage:
·
strengthening the role and
significance of operational analysis and management;
·
development of the theory and
practice of prospective and strategic analysis;
·
improving the methodology for
assessing the competitiveness of businesses;
·
design and development of marketing
analysis;
·
ensure social orientation analysis,
ie design and development of socio-economic analysis;
·
strengthening the role of economic
and mathematical methods in solving analytical problems;
·
further differentiation of economic
analysis by industry;
·
ensure interrelation of economic
analysis, financial management, business valuation and evaluation of property
companies;
·
provision of complex analysis.
Conclusion
The development of economic analysis had
several stages, each of which had its own quality characteristics and features.
Expansion of the analysis of subjects related to the formation of the services
market and the emergence of a number of new financial and credit institutions.
The dynamism of the market economy has
expanded the scope of activity of the economic analysis. On the one hand, the
analysis business acts as a means of implementing the marketing functions, the
other function as the marketing management in general. In these circumstances,
great importance is the operational complex commercial analysis on macro and
micro level. Its use in full imposes additional requirements for information
provision, the composition of which varies to a considerable extent. Especially
it is necessary to remember in the common judgment is now on the need to
transfer accounting and statistics on global standards.
Thus, the economic analysis, taking a
separate place in the system of economic sciences, is inextricably linked with
other related disciplines, based on them, complement and enrich the knowledge
gained during their studies.
The list of references
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