THE DEVELOPMENT OF ECONOMIC ANALYSIS METHODOLOGY

2019

Учёт. Анализ. Аудит, Vol 0, Iss 1, Pp 50-57 (2019)

The article describes the basics of formation of economic analysis as an independent scientific sphere and thefield of practical professional activity.The article gives a comparative analysis of the targets and tasks of economic analysis on different stages of its development. It also gives a brief review of the historical stages of development of economic analysis methodology. It defines the place of economic analysis in the system of accounting and financial research directions.The article formulates the objectives and approaches of improving the theoretical foundations of economic analysis in the contemporary conditions of market relations development. A new direction of development of the methodology of economic analysis is substantiated in the article - which is called the strategic economic analysis. Its concept as well as its conceptual components are formulated in the article, and a range of problems and trends are outlined. The article suggests to consider the strategic analysis model from thestructural point of view, basing on the relationship of its three basic elements which define its contents: the theoretical framework (methods, techniques, types and directions); strategic management paradigm (innovation, value, competitive, structural, organizational) and the system of information resources.

article

Russian

Government of Russian Federation, Financial University, 2019.

экономический анализ, методология, виды экономического анализа, методы экономи- ческого анализа, стратегический экономический анализ, economic analysis, methodology, types of economic analysis, strategic economic analysis, Accounting. Bookkeeping, HF5601-5689