Method of dynamic standards in financial and economic analysis of organization development

Abstract

Purpose: the article aims to substantiate the expansion of the boundaries of application of the indicator «Dynamics» in economic analysis. The method of constructing normative dynamic ratios expresses this. Discussion: the authors state that economic analysis develops as its scientific apparatus, which includes techniques and methods, improves. The article outlines the issues of expanding the possibilities of using comparative dynamic analysis: from just the traditional method with the calculation of the "Dynamics" indicator to the construction of models of dynamic standards for the development of the enterprise, assessment of the results of the enterprise. Results: the authors highlighted the stages in the algorithm for using the reception of dynamic standards: selection of indicators; calculation of growth rates, economic interpretation of the ratio of growth rates of indicators; building a reference order of indicators, analyzing results, finding and evaluating problems, developing measures to solve problems, improving performance.