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Ekonomіchny analіz - Bolyuh MA, Burchevsky VZ

3. Method Rozdіl that priyomi ekonomіchnogo analіzu

3.1. Sutnіst method ekonomіchnogo analіzu, yogo characteristic is the basis metodologіchna

Cutaneous Naukova distsiplіna Got svіy thing that doslіdzhennya method. Termіn "method" like od gretskogo "methodos", scho in perekladі oznachaє "Way to chogos" tobto knowledge about The ones Yakima way in yakіy poslіdovnostі potrіbno rozv'yazuvati Ti Ti Chi zavdannya. Pid method in wide rozumіnnі words slіd rozumіti Roads Ahead, a way that zasobi pіznannya dіysnostі, sukupnіst organіchno pov'yazanih printsipіv that priyomіv doslіdzhennya rіznomanіtnih yavisch.

Method ekonomіchnogo analіzu dіyalnostі of companies, yak i whether yakoї іnshoї science viznachaєtsya zmіstom Especially that subject, SSMSC, from his Cherga, zumovlyuyutsya timey specific tsіlyami, vimogami that zavdannyami scho hocks on danomu etapі rozvitku Economy abo proglyadayutsya in perspektivі. Subject to vіdpovіdaє zapitannya scho mi vivchaєmo and method - yak vivchaєmo, yakimi ways that s Relief yakih sama zasobіv.

Pid method ekonomіchnogo analіzu rozumіyut NAUKOVO obґruntovanu system-theoretic pіznavalnih kategorіy, printsipіv, sposobіv that spetsіalnih priyomіv doslіdzhennya scho give zmogu priymati obґruntovanі upravlіnskі rіshennya i bazuyutsya on dіalektichnomu metodі pіznannya. Osoblivostі dіalektichnogo method polyagayut in fact scho OAO All yavischa, kotrі doslіdzhuyutsya, rozglyadayutsya in їh vzaєmozv'yazku that rusі, zmіnі that rozvitku at tsomu rozvitok rozumіyut yak Borotba protilezhnostey on zasadі ob'єktivnih zakonіv realnoї dіysnostі.

Categories ekonomіchnogo analіzu - tse naybіlsh zagalnі, klyuchovі ponyattya danoї science. Until such nalezhat, napriklad: Factors reserves, model, performance pokaznik, vіdsotok, discount, fіnansovy result kapіtal, zobov'yazannya, assets penny potіk, leverage іn t i.. Viznachennya that zmіst okremih kategorіy imposed in vіdpovіdnih rozdіlah posіbnika.

Principi ekonomіchnogo analіzu regulyuyut procedural side yogo metodologії that technique. Before them vіdnosyat: sistemnіst that kompleksnіst, perіodichnіst, zrozumіlіst that adekvatnіst tlumachennya, dostovіrnіst that ob'єktivnіst, dorechnіst that svoєchasnіst.

Systemic pіdhіd to vivchennya yavisch viyavlyaєtsya in integrated vzaєmozv'yazanomu vivchennі bagatostoronnіh zv'yazkіv i vzaєmozumovlenostі dії faktorіv organіzatsії, tehnіki i tehnologії virobnitstva. Pіdpriєmstvo whether the Branch yakoї virobnitstva - tse foldable system, i correctly visnovok schodo nature doslіdzhuvanogo yavischa mozhlivy tіlki of minds vrahuvannya vsіh vzaєmozv'yazanih faktorіv. Zdebіlshogo Complex doslіdzhennya rezultatіv dіyalnostі pіdpriєmstva pochinayut s vivchennya zagalnih pokaznikіv. Potіm, rozpodіlyayuchi їh, pogliblyuyut analіz, vivchayuchi okremі side of the robots that dіlyanki pіdpriєmstva. Principle sistemnostі robit nemozhlivimi visnovki on pіdstavі deprivation okremo take faktіv without urahuvannya vіdpovіdnih vzaєmozv'yazkіv.

Perіodichnostі principle (abo regulyarnostі) peredbachaє neobhіdnіst systematic Venue of analіzu for vіdpovіdnі zvіtnі perіodi (the protyagom such) s metoyu stvorennya tsіlіsnogo uyavlennya about dinamіku gospodarskih i fіnansovih protsesіv on pіdpriєmstvі.

Zrozumіlіst that adekvatnіst tlumachennya dosyagaєtsya through obov'yazkove Explanation otrimanih rezultatіv doslіdzhennya (rozrahunkіv) in viglyadі vіdpovіdnih visnovkіv, komentarіv, skladan-nya poyasnyuvalnih notes. Nayavnіst analіtichnih visnovkіv Je obov'yazkovim Elements techniques ekonomіchnogo analіzu.

Dostovіrnіst that ob'єktivnіst analіtichnih doslіdzhen peredbachayut vikoristannya vіrogіdnoї Informácie marriage arithmeticity pomilok in rozrahunkah, right zastosuvannya techniques rozrahunku okremih pokaznikіv that vplivu okremih faktorіv.

Dorechnіst that svoєchasnіst analіtichnoї Informácie viznachayut її vpliv of acceptance on upravlіnskih rіshen koristuvachami. Svoєchasna that dorechna іnformatsіya daє mozhlivіst quickly otsіniti minulі, teperіshnі chi maybutnі podії that get used for neobhіdnih zahodіv vipravlennya situatsії abo її polіpshennya. Danі analіzu toil not just konstatuvati Fakti podіy that passed figure out їm otsіnku and nasampered sluzhiti іnformatsієyu for prognozuvannya gospodarskih podіy, maybutnogo fіnansovogo will pіdpriєmstva, yogo fіnansovih rezultatіv. Principle dorechnostі peredbachaє takozh marriage zayvoї Informácie, yak nepotrіbna of acceptance for upravlіnskih rіshen.

Basic Elements of the method ekonomіchnogo analіzu Je yogo Naukova іnstrumentarіy (aparata) tobto sukupnіst zagalnonaukovih that spetsifіchnih sposobіv i priyomіv doslіdzhennya fіnansovo-gospodarskoї dіyalnostі sub'єktіv gospodaryuvannya. Vіdokremiti priyomi that the way SSMSC pritamannі deprivation konkretnіy ekonomіchnіy nautsі, practical nemozhlivo - Naukova іnstrumentarіy rіznih Sciences Je Nadto vzaєmozv'yazanim. In ekonomіchnomu analіzі takozh zastosovuyutsya rіznі priyomi, SSMSC boule spochatku rozroblenі in furrows tієї chi іnshoї ekonomіchnoї sciences (statistics, mathematics, programuvannya). Vodnochase ekonomіchny analіz Got i spetsifіchnі priyomi doslіdzhennya. Same visvіtlennyu sutnostі Tsikh priyomіv that tehnіtsі їh vikoristannya i prisvyacheno Tsey rozdіl.

Analіzu method Got pevnі spetsifіchnі osoblivostі. Before them nalezhat:

• vikoristannya Sistemi pokaznikіv scho harakterizuyut dіyalnіst pіdpriєmstva;
• vivchennya reasons zmіni pokaznikіv;
• viznachennya that vimіryuvannya vzaєmozv'yazkіv that vzaєmozalezhnostey mіzh them s Relief spetsіalnih priyomіv.

Odnієyu s nayvazhlivіshih Especially method ekonomіchnogo analіzu Je vikoristannya Sistemi pokaznikіv for vivchennya gospodarskih yavisch that protsesіv. Aje ekonomіchny analіz spromozhny doslіditi deprivation Ti ekonomіchnі yavischa, SSMSC vіdobrazheno in Pevnyi ekonomіchnih pokaznikah scho toil numerical characteristics. Napriklad, takі vlastivostі produktіv harchuvannya, yak relish, kolіr, smell, korisnіst not toil ob'єktivnoї chislovoї characteristics, and for the dwellers stink could become ob'єktom doslіdzhennya in ekonomіchnomu analіzі, potrіbno spochatku rozrobiti vіdpovіdnu system pokaznikіv danih vlastivostey, virazhenih at the balls. System ekonomіchnih pokaznikіv bazuєtsya, yak usually on systems that pіdsistemah ekonomіchnoї Informácie against not viklyucheno, scho in most hodі analіzu vinikatime required in rozrahunku novih pokaznikіv.

Іnsha characterized osoblivіst method ekonomіchnogo analіzu - vivchennya reasons scho vplinuli on zmіnu quiet chi quiet ekonomіchnih pokaznikіv. Urahovuyuchi scho ekonomіchnі yavischa obumovleno cause and naslіdkovoyu zalezhnіstyu, head zavdannyam analіzu Je roses krittya that vivchennya Tsikh reasons (faktorіv). On gospodarsku dіyalnіst pіdpriєmstva, navіt on okremo takes pokaznik, mozhut vplivati ​​chislennі factors. Viznachiti that vivchiti absolutely OAO All Reasons duzhe smoothly, that th not zavzhdi dotsіlno. Zavdannya polyagaє in fact dwellers know those naysuttєvіshe scho naybіlshe vplivaє on the chi Inshyj pokaznik. Otzhe, obov'yazkovoyu minds right analіzu Je ekonomіchno obґruntovana klasifіkatsіya reasons scho vplinuli on gospodarsku dіyalnіst pіdpriєmstva that її results.

Before Especially characteristic method ekonomіchnogo analіzu nalezhit i viznachennya that vimіryuvannya vzaєmozv'yazku mіzh ob'єktivnimi ekonomіchnimi pokaznikami. Іnodі nehtuvannya such vzaєmozv'yazkom Mauger prizvesti to incorrectly visnovkіv and podekoli zrobiti analіz uzagalі neefektivnim. Tom in ekonomіchnih doslіdzhennyah zhodne yavische not Mauger Buti correctly іnterpretova not Yakscho vono rozglyadaєtsya іzolovano without zv'yazku s іnshimi. He can be takozh on osnovі okremo taken yavischa ROBIT zagalnі visnovki about tendentsіyu rozvitku ob'єkta in tsіlomu. Taqiy pіdhіd generally produces, yak usually up falsifіkovanih visnovkіv. However tse zovsіm not viklyuchaє mozhlivostі that neobhіdnostі logіchnogo viokremlennya Pevnyi yavisch in protsesі ekonomіchnih rozrahunkіv.