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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.


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