The analysis of economic activity is a systemtechniques developed by the scientific method, thanks to which it becomes possible to study the economy of the enterprise. With its use, production reserves are identified in accordance with the accounting and accounting information, and the most effective ways of their application are developed.
Results, which gives a comprehensive analysiseconomic activities are used in such transactions as the execution of commercial and consumer loans, futures and options contracts, hedging, diversification in different production areas, operations with securities, and so on. An accountant who is interested in a successful outcome will not ignore the experience of the past years, allowing to move from uncertainty to a probable assessment of the anticipated forthcoming event. So, an entrepreneur is able to form various reserve funds, make stock transactions, and plan capital expenditures.
As the information base used in the analysis, the company's accounting statements, as well as accounting information in-house, serve.
Evaluation is a set of indicators that reflect many or all aspects of the processes occurring at the enterprise.
Comprehensive analysis reflects information onprofitability. They are the ratio of income indicators and the average value of the asset. Complex analysis involves the use of different numbers. In particular, non-current, negotiable and net assets are used in the valuation.
As one of the methods of analysis,model of profitability five-factor type. Thanks to it, there is an opportunity to influence the productivity of the organization: the material consumption, the payment capacity, the turnover of funds, the capital intensity and so on. Profitability is considered a relative indicator, which determines the level of profitability of the enterprise and business in general, the effectiveness of its different areas (investment, commercial, production).
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