Voronezh, Voronezh, Russian Federation
Questions of organizational, information and methodical support of the financial analysis are investigated in special economic literature rather in detail, but still there is no unambiguous opinion on the contents, appointment and a technique of carrying out the administrative analysis. In the conditions of the centralized economic relations the key purpose of the economic analysis is justification of the plan of works, control actions behind its performance, assistance to strengthening of cost accounting and to strengthening of a regime of economy, fight against losses and mismanagement, examination and measurement of the reasons of the deviations allowed during the performing of plan targets, an assessment of activity of work collectives.
Financial and economic activity, analysis, economic analysis, investments, production.
УДК: 338.012
ПОДХОДЫ К ПРОВЕДЕНИЮ АНАЛИЗА ФИНАНСОВО-ХОЗЯЙСТВЕННОЙ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЙ
APPROACHES TO CARRYING OUT THE ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITY OF THE ENTERPRISES
Безрукова Т.Л., д.э.н., профессор
Шанин И.И., к.э.н., старший преподаватель
Безруков А.А., магистрант
Крымова А.В., магистрант
ФГБОУ ВО «Воронежский государственный лесотехнический университет им. Г.Ф. Морозова»
Bezrukova T.L., Doctor of Economic Sciences, professor
Shanin I.I., Candidate of Economic Sciences, senior teacher
Bezrukov A.A., undergraduate
Krymova A.V., undergraduate
FSBE HE «The Voronezh state timber university of G.F. Morozova»
DOI: 10.12737/14220
Аннотация:Вопросы организационного, информационного и методического обеспечения финансового анализа исследуются в специальной экономической литературе достаточно подробно, но до сих пор не существует однозначного мнения о содержании, назначении и методике проведения управленческого анализа. В условиях централизованных экономических отношений ключевой целью экономического анализа является обоснование плана работ, контрольных мероприятий за его выполнением, содействие укреплению хозяйственного расчета и усилению режима экономии, борьбе с потерями и бесхозяйственностью, выяснении и измерении причин отклонений, допущенных при выполнении плановых заданий, оценке деятельности производственных коллективов.
Summary: Questions of organizational, information and methodical support of the financial analysis are investigated in special economic literature rather in detail, but still there is no unambiguous opinion on the contents, appointment and a technique of carrying out the administrative analysis. In the conditions of the centralized economic relations the key purpose of the economic analysis is justification of the plan of works, control actions behind its performance, assistance to strengthening of cost accounting and to strengthening of a regime of economy, fight against losses and mismanagement, examination and measurement of the reasons of the deviations allowed during the performing of plan targets, an assessment of activity of work collectives.
Ключевые слова: Финансово-хозяйственная деятельность, анализ, экономический анализ, инвестиции, производственный процесс.
Keywords: Financial and economic activity, analysis, economic analysis, investments, production.
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2. Bezrukova T.L., Shanin I.I., Yakunina A.P. Upravlenie oborotnymi aktivami / Uspekhi sovremennogo estestvoznaniya. 2015. № 1-1. S. 102-105.
3. Bezrukova T.L., Stepanova Yu.N., Shanin I.I., Zhabina A.I. Printsipial´nye raskhozhdeniya v MSFO I RSBU / Uspekhi sovremennogo estestvoznaniya. 2015. № 1-2. S. 247-250.
4. Bezrukova T.L., Borisov A.N., Shanin I.I., Lukin A.S. Prognozirovanie i planirovanie izderzhek v proizvodstvennoy deyatel´nosti predpriyatiy / Lesotekhnicheskiy zhurnal. 2015. T. 5. № 2 (18). S. 232-242.
5. Bezrukova T.L., Shanin I.I., Zabud´kov V.A. Rol´ innovatsionnykh protsessov v funktsionirovanii i razvitii mirovoy ekonomiki / Mezhdunarodnyy zhurnal prikladnykh i fundamental´nykh issledovaniy. 2014. № 10-1. S. 62-63.
6. Bezrukova T.L., Borisov A.N., Shanin I.I. Nauchno-prakticheskie metody formirovaniya mekhanizma upravleniya effektivnym razvitiem predpriyatiya monografiya / T. L. Bezrukova, A. N. Borisov, I. I. Shanin; Ministerstvo obrazovaniya i nauki Rossiyskoy Federatsii, Voronezhskaya gosudarstvennaya lesotekhnicheskaya akademiya. Voronezh, 2012.
7. Shanin I.I., Bezrukova T.L., Borisov A.N. Stimulirovanie innovatsionnoy deyatel´nosti promyshlennogo proizvodstva v usloviyakh vykhoda rossiyskoy ekonomiki iz krizisa / Lesotekhnicheskiy zhurnal. 2011. № 4. S. 138-142.
8. Shanin I.I., Bezrukova T.L., Borisov A.N. Stimulirovanie innovatsionnoy deyatel´nosti promyshlennogo proizvodstva v usloviyakh vykhoda rossiyskoy ekonomiki iz krizisa / Lesotekhnicheskiy zhurnal. 2011. № 4. S. 138-142.
9. Bezrukova T.L., Borisov A.N., Shanin I.I. Analiz finansovo-khozyaystvennoy deyatel´nosti organizatsiy / Obshchestvo: politika, ekonomika, pravo. 2013. № 1. S. 44-50.
10. Demchenko A.F., Yakovleva E.A., Belousov A.V., Shumeyko A.M. Razvitii otnosheniy menedzhmenta v sistemakh regional´nogo upravleniya / APK: Ekonomika, upravlenie. 2012. № 4. S. 23-27.
