Course description

1. Аналіз господарської діяльності – анотація

SUMMARY OF THE CONTENTS OF THE COURSE

Analysis of economic activity

(title of the course)

Normative discipline

(regulatory / selective)

Specialization “Accounting, Analysis and Audit”

(cycle of disciplines in the curriculum)

Subject of the course

Financial and economic activity of the enterprise, its results and resources.

The purpose of the course

Formation of knowledge on the theory and practice of conducting analysis of business activity of the enterprise.

The main tasks

In the course of studying the discipline, students are tasked with the following tasks:

– to define theoretical and methodological foundations, modern methods of analysis of economic activity;

– learn how to express, through the scorecard, the status and change of any business transaction or phenomenon;

– to acquire practical skills in applying the methods and methods of complex, discriminatory analysis of economic activity, determining reserves for improving the efficiency of the entity’s activity and forecasting the financial and economic activity of the enterprise;

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

– to acquire practical skills in drawing up analytical tables and conclusions.

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

The course “Business Analysis” is the normative discipline of preparing a bachelor’s degree in accounting and taxation.

The study of the discipline is based on the knowledge of such disciplines as “Theory of Economic Analysis”, “Microeconomics”, “Statistics” and forms a knowledge base for the study of such disciplines as “Audit”, “Reporting Enterprise”, “Management Accounting”, “Industry Analysis economy.

Requirements for competences, knowledge and skills

As a result of studying the discipline, the student should be formed the following competencies:

common:

– ability to think abstractly, analyze and synthesize;

– the ability to learn and master modern knowledge;

– ability to work in a team or autonomously;

– ability to communicate in the state language both verbally and in writing;

– skills of using modern information systems in communication technologies;

– the ability to conduct research at the appropriate level.

special:

– the ability to explore trends in economic development using the tools of macro and microeconomic analysis, to make generalizations regarding the assessment of the manifestation of individual phenomena that are inherent in modern processes in the economy;

– use mathematical tools to study socio-economic processes, solve applied problems in the field of analysis;

– to carry out the analysis of economic activity of the enterprise and financial analysis for the purpose of making management decisions;

– understand the peculiarities of the practice of analyzing the activities of enterprises on the basis of financial statements and correctly interpret the information received for making management decisions.

The study of the course “Business Analysis” implies the achievement of such a qualification level of specialist training, at which he must:

a) to know:

– the essence of the objects of analysis and to understand their role and place in economic activity;

– economic categories, laws, key indicators of production and financial activity of the enterprise, causal and functional interconnections and interdependencies between processes and phenomena at different levels of economic systems (anatomy of the enterprise economy);

– 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;

– principles and methods of substantiation of management decisions, identification of reserves for improving the efficiency of financial and economic activity.

b) be able to:

– to possess methodological tools and to understand the peculiarities of the practice of analysis of business activity of enterprises;

– to read, understand and analyze financial, managerial, statistical, tax reports of enterprises and correctly interpret the information received for making management decisions;

– to carry out the analysis of economic activity of the enterprise, changes of economic phenomena and processes on a multicriteria basis, corresponding to the level with the use of modern information systems and communication technologies;

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

– to make sound objective conclusions and suggestions on the results of the conducted researches, to complete the analysis with the development of 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

Theme 1. The subject, object and tasks of economic analysis.
Theme 2. Method and Methods of Economic Analysis.
Theme 3. Information support for the analysis of economic activity.
Topic 4. Analysis of production and sales of products (works, services).
Theme 5. Analysis of the use of labor resources and costs of wages.
Topic 6. Analysis of fixed assets of the enterprise.
Topic 7. Analysis of material resources and efficiency of their use.
Topic 8. Cost Analysis.
Topic 9. Analysis of the financial condition of the enterprise.
Topic 10. Analysis of financial results of the enterprise.