ROLE OF ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITY IN BUSINESS MANAGEMENT AND INCREASING ITS EFFECTIVENESS
- Authors: Lapaev D.E.1
-
Affiliations:
- Department of Economics, Samara State University, Samara, 443011, Russian Federation.
- Issue: Vol 5, No 8 (2014)
- Pages: 102-105
- Section: ECONOMICS
- URL: https://journals.ssau.ru/eco/article/view/5549
- DOI: https://doi.org/10.18287/2542-0461-2014-0-8-102-105
- ID: 5549
Cite item
Full Text
Abstract
In the article the role of analysis of financial and economic activity of an enterprise as one of the sources of increasing of effectiveness of functioning of an enterprise taking into consideration modern economic relations is revealed in sufficient details. Attention is paid to the stages of historical formation of the concept of complex economic analysis of an enterprise. Organized information on different methods and types of analysis is given. The importance of analysis from the position of its application by external and internal users is shown.
About the authors
D. E. Lapaev
Department of Economics, Samara State University, Samara, 443011, Russian Federation.
Author for correspondence.
Email: morenov.sv@ssau.ru
References
- Bakanov M.I., Sheremet A.D. Theory of economic analysis. Workbook. М., Finance and Statistics, 2005 [in Russian]
- Bernstein L.A. Analysis of financial statements: theory, practice and interpretation. Transl. from English. Scientific editor I.I. Eliseev. M., Finansy i statistika, 2003 [in Russian]
- Buka L. Managerial analysis and complex estimate of economic effectiveness. Auditor [Auditor], 2004, no. 3 [in Russian]
- Berdnikova T.B. Analysis and diagnostics of financial and economic activity of an enterprise.: Workbook. M., INFRA-M, 2002 (Series «Higher Education») [in Russian]
- Grishchenko O.V. Analysis and diagnostics of financial and economic activity of an enterprise. Workbook. Taganrog, Izdatel’stvo TRTU, 2000 [in Russian]
- Efimova O.V. Financial analysis: 4th ed., revised and enlarged. M., Bukhgalterskii uchet, 2002 [in Russian]
- Kapitonov S.V., Tyukavkin N.M. Development of organizational and economic mechanism of sustainable development of branch of industry with the help of the system of base economic indicators. Osnovy ekonomiki, upravleniia i prava [Foundations of Economics, Management and Law], 2012, no.6 (6), p. 83–87 [in Russian].
- Kovalev V.V. Introduction to the financial management. M.: Finansy i statistika, 2000 [in Russian]
- Kovalev V.V. Analysis of financial and economic activity: logic and content. URL: http:// buh.ru/articles/documents/13128/ [in Russian]
- Negashev E.V. Analysis of finance of an enterprise in the context of market. M., Vyssh. Shk., 1997 [in Russian]
- Saraev A.L., Saraev L.A. To the calculation of effective parameters of optimization of production with microstructure. Vestnik Samarskogo gosudarstvennogo universiteta [Vestnik of Samara State University], 2012, no. 1 (92), pp. 231–236 [in Russian]
- Tyukavkin N.M. Regional policy of competitive federalism. Regionologiia [Region Studies], 2008, no. 3, pp. 73–76 [in Russian]
- Model of profit optimization of an enterprise taking into consideration supra-proportional production and transaction expenses. Vestnik Samarskogo gosudarstvennogo universiteta [Vestnik of Samara State University], 2013, no. 10 (111), pp. 230–237 [in Russian]
- Sheremet A.D. Complex analysis of economic activity: Textbook for institutions of higher education. Revised and enlarged. M.: INFRA-M, 2008 [in Russian].
Supplementary files
