Structuring of economic analysis based on the criterion of the volume of data used
https://doi.org/10.34020/1993-4386-2023-1-144-152
Abstract
The article analyzes the main approaches to structuring economic analysis, justifies the author's approach using a grouping feature – the type of data used. The concept of economic analysis is considered at the microeconomic level, in this case the object of observation is an organization (enterprise). As the main criteria determining the structure of economic analysis, the requests of stakeholders and the sources of information used are highlighted. According to the author, not enough attention is paid to the classification of data (financial and non-financial) in the economic analysis of the organization's activities in the scientific literature, which does not allow for a clear separation of managerial and financial, external and internal analysis. Special attention is paid to deciphering the concepts of financial and managerial analysis.
About the Author
Andrey V. Kornyushchenko
Novosibirsk State University of Economics and Management
Russian Federation
Russian Federation
Andrey V. Kornyushchenko – post-graduate student
Novosibirsk
AuthorID (RSCI): 1101241
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Review
For citations:
Kornyushchenko A.V. Structuring of economic analysis based on the criterion of the volume of data used. Siberian Financial School. 2023;(1):144-152. (In Russ.) https://doi.org/10.34020/1993-4386-2023-1-144-152
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