However, in our country, especially in the last century, such an analysis of business enterprise was not popular.This largely contributed in the economy when conditioned by the development of enterprises is not a free market and the regulated processes the command economy.Therefore, accounting largely turned into a kind of element of control over the enterprise.
However, the collapse of the Soviet state has led many economists to look at new economic model for the whole country and to a single enterprise.That is why in the 90 years of the last century, the financial and economic activity of the enterprise, more precisely, the processing of the results has become one of the tools for the improvement and optimization of production processes and management areas.It was in those years begin to form the first approach, the purpose is the structuring and processing of data, which provides an analysis of the economic activity of the enterprise.At the same time in the first place put forward accounting (balance), as based on it can be done and how best reforms in the sphere of production and management.
the west at the same time guided by such concepts as "economic analysis", but the real meaning of the term and methods of the discipline are markedly different from each other.In fact, the Western model, the concept of which includes analysis of the economic activity of the enterprise depends more on the "economic theory", which is most effective for these purposes is described in the works of authors such as Schumpeter, Samuelson.
But domestic analytical science interprets the concept of "economic analysis" (analysis of economic activity of the enterprise) in a more narrow limits than in the west.The basis for such an analysis are the work of ADSheremeta, SBBarngolts, MIBakanova, S.K.Tatura.At the heart of the domestic analysis is a more mundane use of methods and techniques of calculations in the analysis at the level of the enterprise and in the so-called policy-economic model.That is why this type of analysis has a number of differences from the conventional methods and forms in the world.Firstly, the analysis is based on available capacity and assumptions that are in a centrally planned economy, and involve a small fraction with the free and real market economy mechanisms.It is conducted in the retrospective aspect.
In the domestic analysis of indicators of economic activity of the enterprise are divided into two main groups: the results of the targets and indicators of the performance, as well as a deterministic factor indicators.
This approach to the analysis involves evaluating not so much financial activity, estimation produces much different in nature (from the point of view of an accountant or financial manager) aspects of the activities of the enterprise.
In order to make this discipline as the analysis of economic activity more scientific weight renamed it repeatedly under such a thing as "economic analysis".In the history of our state such a replacement was performed twice.The first time was back in the 70s of the last century, and the second time in the 90's.This if the first time such a revaluation occurred in a purely formal, only at the level names.That is the second time such a re-evaluation of already touched the depths of discipline.This is largely due to the processes taking place in the economy of the time which provided for the restructuring of the economic model to a market-driven economy.Therefore, some concepts are unique to the market economy, actively implemented in our economic model.
