Course description

SUMMARY OF THE CONTENTS OF THE COURSE

Analysis by type of economic activity

(title of the course)

Selective discipline

(regulatory / selective)

Specialization “Accounting, Analysis and Audit”

(cycle of disciplines in the curriculum)

Subject of the course

Financial and economic activity of enterprises in the context of types of economic activity and its focus on achieving maximum results, while minimizing costs, its results and resources.

The purpose of the course

Formation of analytical thinking, skills and use of analytical tools for objective assessment of economic situations in terms of economic activities, substantiation of decisions at any level of management, as well as identifying reserves for improving the efficiency of activities.

The main tasks

Study of theoretical and methodological foundations, modern methods of analysis of economic activity by types of economic activity; acquisition of practical skills in the application of methods and methods of complex, discriminatory analysis of economic activity, determination of reserves for improving the efficiency of the business entity and forecasting the financial and economic activity of the enterprise by types of economic activity; forming skills to make sound objective conclusions and suggestions based on the results of the conducted research and draw up analytical conclusions.

The place of the discipline in the structural and logical scheme of preparation of bachelors / masters

The study of the discipline is based on the knowledge of such disciplines, “Financial analysis”, “Forensic accounting”, “Accounting and taxation by type of economic activity”, “Strategic management accounting”, “Accounting and reporting by international standards”, “Financial control in industries Economics »,« Organization and Methods of Economic Analysis ».

Requirements for knowledge and skills

a) to know:

– key indicators of production and financial activity of the enterprise and their interconnections and interdependencies (anatomy of the economy of the enterprise of a certain type of economic activity);

– principles of gathering, processing, storage and transfer of analytical information;

– a modern arsenal of methods and techniques of economic analysis of an entity’s activity;

– the content of financial (accounting), statistical, tax, other reporting, compiled by economic entities and is an informational source of analytical work;

– features of the system of analytical indicators of an enterprise of a certain type of economic activity;

– principles and methods of substantiation of managerial decisions, methods of finding reserves for improving the efficiency of financial and economic activity and forecasting the trends of the enterprise.

b) be able to:

– determine the main tasks, objects and procedure of analysis in the areas of activity of enterprises;

– to read and understand financial (accounting), statistical, tax, other reporting by type of economic activity;

– using the financial and statistical reporting data to determine key performance indicators and effectiveness of management decisions.

– to conduct research on changes of economic phenomena and processes on a multicriteria basis;

– to make sound objective conclusions and suggestions on the results of the conducted research;

– find the least labor-intensive means and methods for studying every situation or problem in the economy;

– complete the analysis of situations by developing a draft management decision;

– to acquire skills in making strategic decisions aimed at strengthening the position of an enterprise in a market environment;

– to master the method of forecasting the results of the enterprise.

Content of the discipline by topic

Topic 1. Organization of analysis by type of economic activity
Topic 2. Features of analysis in agricultural enterprises
Topic 3. Analysis of the activity of construction industry enterprises
Theme 4. Features of analysis in trading enterprises
Theme 5. Features of the analysis of motor transport enterprises
Topic 6. Analysis of the activity of the hotel and restaurant business
Theme 7. Features of the analysis in housing and communal services
Topic 8. Designing the results of analysis by type of economic activity