Comparative characteristics of the contents of elements of economic analysis and business analysis
Abstract
Importance. A feature of modern economic analysis is a significant change in its tasks and functions. This is due to several reasons: transformation in the economic mechanism of enterprises; the diversity of activities highlights thematic areas of economic analysis; integration with other areas of the enterprise; interdisciplinarity. In recent years, business analysis has been actively developed. The listed reasons lead to the development of the methodology of economic analysis. The theory and practice of economic analysis is replenished with its directions, forms, methods, methods and techniques; areas of practical application of economic analysis expand.
Objectives. Author's study of the content of elements of economic analysis and business analysis: objective, subjects and objects, tools; comparing them to identify common or different traits. Issues of standardization of analysis as a process of scientific knowledge; as a practice of analyzing the economic activity of an enterprise; competency requirements in professional standards.
Methods. In the process of achieving this objective, the methods of scientific knowledge were used: dialectic; analysis and synthesis. The study is based on the study of relevant scientific and periodic economic literature.
Conclusions and Relevance. The conclusion is made on understanding business analysis as a separate thematic area of economic analysis and the type of analytical work. The specifics of business analysis is determined by the object, which is aimed at its practical activities. Business acts as an object of economic analysis, and business analysis itself becomes a thematic area of economic analysis. The most significant distinguishing feature of business analysis from traditional economic analysis is the change in the comparison base - the requirements of stakeholders.
Metrics
References
Alekseeva, A.I. (2009) [On the methodological substantiation of science and practice of economic analysis of economic activity]. Problemy upravleniya. 5, 74-80. (In Russ.).
Barilenko, V.I. (2012) [Business analysis as an important type of con-sulting services]. Resursy. Informaciya. Snabzhenie. Konkurenciya. 4, 202-207. (In Russ.).
Barilenko, V.I. (2014) [Business analysis as a tool for ensuring sustain-able development of business entities]. Uchet. Analiz. Audit. 1, 25-31. (In Russ.).
Barilenko, V.I. (2014) [Features of the business analysis methodology]. Ekonomika i upravlenie: problemy i resheniya. 3(27), 20-26. (In Russ.).
Barilenko, V.I. (2012) [The role of business analysis in substantiating the directions of innovative development]. Innovacionnoe razvitie ekonomiki. 2(8), 124-131. (In Russ.).
Barngolts, S.B. & Melnik, M.V. (2003) [The methodology for the eco-nomic analysis of a business entity]. Moscow, Finansy i statistika Publ. (In Russ.).
Gerasimova, E.B. (2017) [The formation and the prospects of devel-opment of economic analysis standardization in Russia]. Uchet. Analiz. Audit. 1, 55-61. (In Russ.).
Gerasimova, E.B. (2016) [Forming economic analysis paradigm]. Mir novoj ekonomiki. 1, 94-100. (In Russ.).
Dudenkov, D.A. (2014) [Stakeholder-oriented company model in cor-porate governance theory]. Vestnik Saratovskogo gosudarstvennogo social'no-ekonomicheskogo universiteta. 1, 50-53. (In Russ.).
Endovitsky, D.A. (2009) [A systems approach to the economic analy-sis of assets of a business entity]. Ekonomicheskii analiz: teoriya i praktika. 15 (44), 2-11 (In Russ.).
Endovitsky, D.A., Lyubushin, N.P. & Babicheva, N.E. (2015) [The dialectics of theoretical and methodological background of economic analysis]. Ekonomicheskii analiz: teoriya i praktika. 20 (419), 2-15 (In Russ.).
Endovitsky, D.A., Lyubushin, N.P. & Babicheva, N.E. (2013) [A re-sourceoriented economic analysis: theory, methodology, practice]. Ekonomich-eskii analiz: teoriya i praktika. 38 (341), 2-8 (In Russ.).
Ivanova, V.V. & Lezina, T.A. (2011) [About the international busi-ness analysis standard]. Vestnik Sankt-Peterburgskogo universiteta. 4, 107-115. (In Russ.).
Krylov, D.B. & Leontiev, Zh.G. (2017) [Professional standards: prob-lems of application and development prospects]. Proceedings of Voronezh State University: Series: Economics and Management. 3, 91-94. (In Russ.).
Melnik, M.V. (2013) [Assessment of the possibility of standardization of economic analysis]. Transportnoe delo Rossii. 4 (107), 187-190. (In Russ.).
Mikheev, V.N. & Bondarenko, I.G. [To the question of the methodol-ogy of economic analysis]. PSE. 2, 59-62. (In Russ.).
Barilenko, V.I. (ed.) (2008) Business Analysis Basics. Moscow, KNORUS Publ. (In Russ.).
Plaskova, N.S. (2016) [The development of Economic Analysis Meth-odology]. Uchet. Analiz. Audit. 1, 50-57. (In Russ.).
Sheremet, A.D. (2014) [A complex analysis of sustainable develop-ment indicators of an enterprise]. Ekonomicheskii analiz: teoriya i praktika. 45 (396), 2-10 (In Russ.).
Copyright (c) 2020 Kondrashova N.V.

This work is licensed under a Creative Commons Attribution 4.0 International License.



















