Formation of students' competencies in the field of accounting analysis of organizations when teaching disciplines of the economic and management cycle

Abstract

Purpose : the article deals with the problem of formation of target competencies of students of higher educational institutions at all levels of higher education. Discussion : the international master's course «Agricultural management», offered by a number of agricultural universities in Russia and other countries, assumes a practice-oriented approach to training. One of its key aspects is the formation of skills for analyzing primary information and reporting received from real enterprises. Results : the authors, using the example of one of the reporting forms of an agricultural enterprise, offer an orderly methodology for conducting seminars aimed not only at developing skills for calculating indicators for analyzing certain aspects of the enterprise's work, but also drawing conclusions based on them, as well as requests for searching for additional information and evaluating the reliability of its sources.