Методика економічного аналізу: сутність та елементи

Abstract

Подано результати аналізу наукових підходів до визначення поняття «методика економічного аналізу» та надано її дефініцію. Для підвищення ефективності управління підприємством запропоновано структурні елементи методики економічного аналізу і досліджено детальні характеристики їх складових.

At present, some problems in the theory and practice of analytical studies are controversial and require further research in the direction of their improvement. In particular, this relates to the methods of economic analysis as a system providing the implementation of analytical process of a comprehensive study of the economic performance of the enterprise; determine its basic components, highlighting the advantages of using computer technology to organizational and methodological support of economic analysis, etc. The aim of the paper is to determine the nature and main components of analytical methods of research in the context of economic analysis’ modern paradigm. The article summarizes the views of the leading scientists concerning the essence of the concept "methodology of economic analysis" and its components. The authors defined the definition. To understand the methods of economic analysis, the structuring of its components, based on the targeted needs of the analysis for management, informational, methodological, organizational and technical support of the analytical process is presented.