The market economy requires organizations to improve production efficiency, competitiveness of products and services based on the introduction of scientific and technological progress, efficient forms of management and control, activation of entrepreneurship. Important role in the realization of this task is given to economic analysis of organizations. With the help of the strategy for the organization and tactics are justified plans and management decisions, monitor their implementation, identified reserves to improve production efficiency, assesses the performance of the organization, its subsidiaries and employees.
The purpose of teaching "Economic Analysis" - to introduce students to the methods of economic analysis of financial and economic activity of enterprises of different ownership forms. Managerial decisions made on the basis of internal documentation and external financial reporting, planning for the future development of the enterprise is based on analytical calculations using special techniques and methods of economic analysis.
Tasks of the discipline: defining the place of economic analysis in the enterprise management system; a summary of the economic analysis; consideration of the types of economic analysis; study of the effects of influence factors on the performance of the organization; identify gaps in the work of the organization; definition of untapped reserves and development activities aimed at updating and increasing production and sale of goods (works, services) in accordance with the demand and to increase the efficiency of the enterprise and improve its financial position.
As a result of studying the discipline "Economic Analysis" a student must:
• know the theoretical foundations of economic analysis; understand the nature and significance of economic analysis;
• have an understanding of the content of economic analysis, its objectives and main functions;
• learn the technique of economic analysis;
• be able to conduct strategic planning and predictive activities of businesses;
• to acquire practical skills in a comprehensive analysis of the financial position of the organization.
Economic analysis helps to ensure a maximum profit organization and achieve their goals in the market for goods and services at the lowest cost. Accountants owning method of economic analysis, greatly assist managers in making management decisions based on alternative choices affect the efficiency of the organization by participating in the planning, forecasting, audit and control, thereby affect the development of the enterprise as a whole in a market econom .