CURRENT STATE AND DEVELOPMENT OF ANALYSIS OF THE BUSINESS ACTIVITY INDUSTRIAL ORGANIZATIONS OF BELARUS
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 1, Issue 1
Abstract
Introduction. Business activity is aimed at improving the company's market value, promotes competitiveness and achieves leadership among competitors, stimulates the development of production and sales growth, contributes to the stability of the economic potential of the enterprise. It allows business performance to identify opportunities, to optimize the structure of assets and equity, to revenue growth, the reasonableness of the costs as well as increasing the solvency and strengthening financial stability. All of this underlines the relevance of the research topic. Purpose of research is to improve the system of indicators of business activity of industrial organizations. Methods. Dialectic method of knowledge, systematic and comprehensive approach to knowledge and the formation of the model of economic analysis of the business activity of industrial organizations were employed in the paper. Results. In the present article methodological aspects of the nature of business activity and the methods of its analysis in the modern economic literature and practice of accounting and analytical organizations of industry of the Republic of Belarus are critically evaluated. The results of the study indicate that there is a need of determining the system of indicators of business activity. Discussion. The content analysis of business activity in relation to the financial condition, their place and role in the evaluation of the activities of enterprises will allow to improve the methodological and methodical aspects of economic analysis.
Authors and Affiliations
Tatiana Naleckaya
Keywords
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