Economic analysis: company development prospects

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ECONOMIC ANALYSIS: COMPANY DEVELOPMENT PROSPECTS

Abdrakhman A.T.,

Baymuhanova Saria Baymukhanovna

Annotation

The science of economic analysis is in a state of development. The dynamism of the market economy expands the scope of economic analysis. An important feature of economic analysis is not only the search for trends and patterns of the functioning and development of the organization, reserves, missed opportunities, but also the development of practical proposals and recommendations for improving their work. What should be emphasized in the development of economic analysis in the near future?

Keywords: economic analysis, development, problems, approaches, role

The main text

economic development activity reserve

In recent years, radical economic changes have changed the nature of the functioning of Russian enterprises. Having received almost complete economic independence, thereby, the movement of prices and goods increasingly begins to obey the market requirements, as well as creating a market infrastructure in the monetary and financial sphere. A large part of the enterprises were withdrawn from state ownership. The domestic producer has the opportunity to venture boldly into foreign markets. Now the role of economic analysis is growing rapidly both at the level of the socio-economic formation, at the national level of the national economy and its individual sectors, and specifically economic analysis at the micro level.

The most used tool for analyzing the economic activity of cultural organizations in modern conditions is economic analysis, which is primarily due to a decrease in budget financing and effective demand of consumers of cultural goods. In accordance with this, there is a need for methodological tools for a deep analysis of available economic resources that determine the financial and economic sustainability of cultural organizations. The classic phrase of the English philosopher Francis Bacon, who compared the method with a lamp that illuminates a wayfarer in the dark: "even a lame, slowly walking along the road, ahead of one who runs without a road" shows that the importance of these tools is great. From the content and practical side of its use, when used in the analysis of the economy of cultural organizations, is the method of economic analysis. At the same time, there is no single approach to the meaningful definition of the Economic Analysis Method, which leads to alternative methodological approaches to its use by cultural organizations, a decrease in the quality of evaluation of their economic activities and, accordingly, management decisions taken to increase the effectiveness of cultural organizations. Translated from the Greek language, the word "method" means "research, the path to the goal, the path to anything." In modern scientific literature, there are many definitions of this concept, according to which the "method" is: a system of conscious, consistent human actions leading to the achievement of a result that corresponds to the intended goal; the way, the way to achieve certain results in cognition and practice; the acceptance of a theoretical study or practical implementation of something, proceeding from the knowledge of the laws governing the development of objective reality and the object under study, the phenomenon, the process; the way of cognition, the way through which the subject of science is cognized; reception, method or mode of action; way of achieving the goal, a certain orderly activity; a set of methods or operations of practical or theoretical assimilation of reality, subordinate to the solution of a specific task, a set of mental or physical operations carried out in the course of scientific research; it contains the procedures necessary to obtain new knowledge. Under the method of science is traditionally understood as a way of penetrating the content of its subject. Economic analysis as a science has also developed its own method. By analogy with the concept of "method", several definitions of the concept "method of economic analysis" are known. Here are some of them. According to Sarah Bentsionnovna Bargol'ts, the legend of the Russian analytical science, one of the first domestic experts in the field of economic analysis, the method of economic analysis is a "method of systematic, comprehensive study, measurement and generalization of the influence of individual factors on the implementation of economic plans and the dynamics of economic development, carried out by processing special indicators of the indicators of the plan, accounting, reporting and other sources of information. " Dembinsky under the method of economic analysis understood "a comprehensive, organically interrelated study of the activities of enterprises, organizations, associations with a view to improving management effectiveness based on an objective assessment of the results of this activity, the level of technical, organizational and economic development of the enterprise, identifying and maximizing the mobilization of available on-farm reserves." V.D. Gerasimova points out that "the method of economic analysis is based on dialectical materialism, which means the study of materialistic dialectics in the unity of analysis and synthesis, deduction and induction, in the interconnection and development of phenomena, in revealing the contradictions of economic life and ways to overcome them." A somewhat different definition of the concept of "method of economic analysis" can be found by referring to the research of A.V. Penygalova: "The method of economic analysis is a method of systemic complex study, measurement and generalization of the influence of various factors on the results of economic activity of an economic entity, carried out by various methods and methods." Kovalev and ON Volkova define the method of economic analysis as "a system of cognitive categories, scientific tools and regulatory principles for the study of the processes of functioning of economic entities, as a way of cognizing the economic entity, which consists of a series of successive actions

The main prospects for the development of analysis of economic activity in the theoretical direction are very closely related to the development of related sciences such as mathematics, statistics, accounting and others. In addition, the development of analysis also depends on the requirements of practice. For example, as regards the prospects of an applied nature, a comprehensive economic analysis of economic activity increasingly takes a leading position in the management system. This is mainly due to changes in our society. The improvement of the economic mechanism through the transition to a market, the competition of enterprises and other forms of ownership will undoubtedly promote the growth of interest in the development of this science and the application of its success in the practice of management

Enterprises and organizations always need to objectively assess their business, as well as forecast all financial and economic indicators; to take into account the causes and consequences of all actions that were carried out as a result of economic activity; it is necessary to manage assets and other resources productively; use all possible ways to get financial benefits. Let us single out all the requirements that relate to economic analysis. This is objectivity, planning, dynamism, efficiency, scientific character, subject approach, system, efficiency, and also the state approach.

Nowadays a subject approach is often used, in which the object for analysis is an existing product. It should be borne in mind that the product is improved by further development after marketing research, analysis of scientific and technological progress in this area, comments and suggestions of buyers, so designers are tasked to achieve the main quality indicators of world level. But you should know that this approach has two drawbacks. The first disadvantage is that the designers themselves do not have the desire to conduct a wide and deep analysis of the world market in order not to create difficult tasks for themselves. The world level of needs at the time of use of the goods from the buyer can predict not only the designers, but also marketers. The second disadvantage of this approach is that, say, the designers have tried hard and found the ideal world model. But this sample was designed yesterday and has the outdated technical ideas of yesterday. Naturally, technical progress does not stand still, and since more time is needed to develop, develop and produce a new model, during this time, world progress in this area is moving ahead swiftly. Consequently, when using the subject approach, managers are always only catching up with the past day and are unlikely to ever be able to reach the world level.

In economic analysis, it is always necessary to relate individual sections to each other, to analyze the interconnection and mutual conditioning of these sections and determine the effectiveness. It is always necessary to take into account the correspondence of manifestations of economic life, international politics, as well as socio-economic policies, the state and legislation. At this time, the science of economic analysis is successfully developing. Constant researches in the field of more global application of mathematical methods, personal computers which will allow to optimize administrative decisions are spent. There is a process of introducing theoretical achievements of domestic and foreign science into practice. Now there are some problems that are related to economic analysis. For example, such as underestimation of the role of analysis and its non-application in enterprise management, there is no necessary reliable information for the analysis, weak elaboration of all processes that take into account industry specific features and so on.

Increasingly, the question arises, what should we look for in the development of economic analysis in the near future?

First of all, attention should be paid to strengthening the role and importance of operational analysis and management. The dynamics of the development of economic processes at the present stage requires regular operational knowledge of the situation of the external and internal environment, mandatory adoption at the right time of measures that will help achieve tactical and strategic goals and minimize risks of non-productive losses. From the minuses of operational analysis, it is necessary to consider the relative inaccuracy due to the lack of certain data and time.

Secondly, we should pay special attention to the development of long-term and strategic analysis. Strategic analysis helps to make decisions that are aimed at long-term strategic goals. The minus of the standard models of strategic analysis is the non-acceptance of internal and external analysis in interaction. In the internal environment, the enterprise must assess whether internal forces can seize opportunities and what internal weaknesses can complicate future problems that are related to external hazards. Strategic analysis can only provide a qualitative description of the state to which the company should go in the future. A forward-looking analysis has to do with the evaluation of the expected results of economic activity in the future. One of the main problems with the use of perspective analysis is associated with the lack of the possibility of fully accounting for all the factors that determine a given indicator, as well as new production reserves and opportunities that arise from technological progress, employee initiatives and other significant factors.

Third, improving the methods for assessing the competitiveness of the organization. Now, in order to ensure the competitiveness of the enterprise, it is necessary to take into account the uneven dynamics of systems development, the probabilistic nature of the processes that occur, the decentralization of management functions, in this connection, analytical tasks are usually added. At present, there is still no ideal method for an integrated assessment of enterprise competitiveness. It should be borne in mind that, as a rule, the object of economic analysis is not only the enterprise itself, but also the products it produces, the stages of the product life cycle, suppliers, buyers, factors of production, competitors, and so on.

Fourth, this is the dynamics of the development of marketing analysis. Marketing analysis appeared relatively recently, and is an integral part of the system of marketing research. This analysis includes assessment, forecasting of processes, explanation, modeling of commodity market phenomena and own innovation and trade activity of the enterprise by collecting, recording, processing and analyzing data on issues related to the market of goods, works, services, as well as statistical, econometric and other effective research methods for making successful and correct marketing actions.

Fifth, consider the growth of socio-economic analysis. This type of analysis determines the relationship and interdependence between all economic and social phenomena. The main purpose of socio-economic analysis is to determine the necessary reserves for accelerating socio-economic growth and help in improving the economic efficiency of social management. To achieve this goal we need only perfect methods of socio-economic analysis that would meet all the requirements of the strategy for accelerating the country's socio-economic growth. Also, with the help of them, a reflection of the relationship with the functional-economic, technical-economic, and also economic-ecological processes of economic activity should be found.

Sixth, it is necessary to deepen the differentiation of economic analysis by industry. The importance of sectoral economic analysis is justified by the specifics of different branches of production. Further, it is necessary to make the transition from an analysis of a group of industries to the study of individual industries. Events that occur in the economy and politics, the transition to international standards often require innovations not only in economic analysis, but also in the training of analysts. It is necessary to constantly increase the number of specialists even when they are trained in various ways, including through the interaction of business structures and universities. Analytic thinking specialist is usually the determining characteristic of his skills. But the training of a student oriented on practice can not be without the interaction of employers with universities.

1. everything is known in the movement;

2. economic processes and phenomena are studied in interrelation;

3. the analysis must have a scientific character, that is, when conducting research, the analyst should take into account the requirements of economic laws, use the achievements of scientific and technological progress and best practices, the latest methods of economic research;

4. the analysis should be based on the state approach when assessing economic phenomena, processes, and economic results; that is, when assessing certain manifestations of economic life, it is necessary to take into account their compliance with state economic, social, international policies and legislation;

5. the analysis should be systematic, which involves researching the object as a single whole, a unified system that includes the constituent elements that are in a certain interaction;

6. the analysis should be comprehensive, covering all aspects of the activity of the studied object and all causal dependencies;

7. the analysis must be precise, therefore it should be based on reliable, verified information that really reflects the objective reality, and its conclusions should be justified by precise analytical calculations.

8. the analysis should be effective, promptly identifying shortcomings, miscalculations, omissions in the work and informing the heads of the organization conducting this analysis about it;

9. the analysis should be systematic and carried out according to the plan, and not from case to case;

10. the analysis must be carried out quickly and accurately, also promptly, based on the results of the analysis, it is necessary to make managerial decisions and implement them;

11. the analysis should be objective and democratic, which is achieved by taking into account the wide range of employees, consumers, experts, etc. in the analysis of opinions;

12. the analysis should be effective, i.e. the cost of conducting it should give a multiple effect. The scientific instrumentation of analysis is understood as the methods, techniques and tools used by the analyst to process economic information and achieve the goal.

The scientific toolkit of economic analysis is formed under the influence of its goals and objectives and must ensure the conduct of all stages of research

The methodology is the embodiment of the method in accordance with the purpose, objectives and conditions of the study. The method of economic analysis is a set of analytical methods for studying the economic component of the organization's activities. The method of economic analysis is the central link of the entire analytical process, and the most important elements of the methodology are methods and techniques of economic analysis. It should be noted that the scientific tools of economic analysis are diverse. Analysts widely use a variety of methods and techniques that vary depending on the goals, tasks, the analysis of the available resources, available resources, types of analysis, and directly from the analyst's personality. There is no clear regulation about the use of the tool for economic analysis. In this case, combinations of various techniques are used most often. The implementation of the method of economic analysis causes the formation of its characteristics, which, in A.V. Penyugalova, L.N. Lentchevitsyna, A.D. Sheremet and a number of other authors consist of the following: 1) the use of a system of certain indicators characterizing the economic activity of the object of analysis, 2) the study of the factors that affected the change in the results of economic activity, 3) the study and measurement of the relationship between the elements in the system under study, and 4) measurement of the relationship between factors and

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