Course description

Course description

Economic analysis

(name of the discipline)

Normative / elective discipline

(normative / selective)

Specializations:

“Accounting, analysis and financial investigations”

“Finance, customs and tax affairs”

“Public administration and business management”

(cycle of disciplines according to the curriculum)

The subject of the discipline

Financial and economic activities of business entities, economic phenomena and processes expressed through a system of economic indicators, regardless of the characteristics of their information display.

The purpose of the discipline

Formation of a system of knowledge and practical skills on modern forms and methods of economic analysis of financial and economic activities of business entities.

The main tasks

In the process of studying the discipline students are given the following tasks:

determine the theoretical and methodological principles of economic analysis;
learn to express information through the system of indicators of the state and change of any business transaction or phenomenon;
to acquire practical skills in the application of methods and techniques of economic analysis of financial and economic activities of the enterprise;
learn to make sound objective conclusions and proposals based on the results of research;
to acquire practical skills in drawing up analytical conclusions.

The place of the discipline in the structural and logical scheme of bachelor training

The discipline “Economic Analysis” is a selective (for 072, 281) / normative (for 071) discipline of bachelors. It forms a knowledge base and is interconnected with such disciplines as “Microeconomics”, “Macroeconomics”, “Economics and Finance of Entrepreneurs”, “Accounting”, “Statistics”, “Business Analysis”, “Financial Accounting”. , “Enterprise Reporting”, “Audit”.

Requirements for competencies, knowledge and skills

As a result of studying the discipline the student must have the following competencies:

General (071):

ЗК01. Ability to learn and master modern knowledge.

ЗК02. Ability to abstract thinking, analysis and synthesis

ЗК03. Ability to work in a team.

ЗК04. Ability to work autonomously.

ЗК05. Appreciating and respecting the diversity of multiculturalism.

ЗК07. Ability to be critical and self-critical.

ЗК08. Knowledge and understanding of the subject area and understanding of professional activity.

ЗК09. Ability to communicate in the state language both orally and in writing.

ЗК11. Skills in using modern information systems and communication technologies.

ЗК13. Ability to conduct research at the appropriate level.

(072):

LC 01. Ability to abstract thinking, analysis and synthesis.

ЗК02. Ability to apply knowledge in practical situations.

ЗК05. Skills in the use of information and communication technologies.

ЗК06. Ability to conduct research at the appropriate level.

ЗК07. Ability to learn and master modern knowledge.

ЗК08. Ability to search, process and analyze information from various sources.

ЗК09. Ability to be critical and self-critical.

ЗК10. Ability to work in a team.

ЗК12. Ability to work autonomously.

(281):

ZK1. Ability to learn and master modern knowledge.

ZK4. Ability to be critical and self-critical.

ZK5. Ability to adapt and act in a new situation.

ZK6. Ability to work in a team.

ZK8. Ability to identify, pose and solve problems.

ZK9. Ability to search, process and analyze information from various sources.

ЗК10. Ability to communicate in the state language both orally and in writing.

ЗК12. Interpersonal skills.

Special (071):

SK01. Ability to study trends in economic development using the tools of macro- and microeconomic analysis, to make generalizations about the assessment of the manifestation of individual phenomena that are inherent in modern processes in the economy.

SK02. Use mathematical tools to study socio-economic processes, solving applied problems in the field of accounting, analysis, control, audit, taxation.

SK05. Conduct analysis of economic activity of the enterprise and financial analysis in order to make management decisions.

(072):

SK01. Ability to study trends in economic development using the tools of macro- and microeconomic analysis, to assess current economic phenomena.

SK04. Ability to apply economic and mathematical methods and models to solve financial problems.

SK07. Ability to compile and analyze financial statements.

SK11. Ability to maintain the appropriate level of knowledge and constantly improve their training.

(281):

SC6. Ability to provide information and analytical support of management processes using modern information resources and technologies.

SC10. Ability to research and exploration in the field of public administration and administration.

SK12. Ability to monitor and diagnose problems at different levels of administrative management, interpret the results and form management decisions.

SK15. Ability to analyze and evaluate social processes, consider social phenomena in specific historical conditions and professional activities.

SK17. Ability to develop and implement measures to implement optimal forms and methods of public administration, taking into account the mechanisms of civil society development.

SK19. Ability to develop and implement measures to implement optimal forms and methods of business structures.

The study of the discipline “Economic Analysis” involves the achievement of such a qualification level of training, for which he must:

a) know:

– key indicators of production and financial activities of the business entity, their relationships and interdependencies (anatomy of the economy of the enterprise);

– methods, methods and techniques of economic analysis of the business entity;

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

– principles and methods of substantiation of management decisions, identification of reserves to improve the efficiency of financial and economic activities.

b) be able to:

– read and understand financial (accounting), statistical, tax, other reporting;

– to study changes in economic phenomena and processes on a multicriteria basis;

– to make reasonable objective conclusions and proposals based on the results of research;

– find the least time-consuming tools and methods to study each situation or problem in the economy;

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

– to acquire skills in drawing up analytical conclusions at the request of users in accordance with the standards of the analytical process;

– to acquire skills in developing strategic decisions aimed at strengthening the company’s position in the market environment.

Program learning outcomes

(071):

PR01. Know and understand the economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of economic systems.

PR03. Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity.

PR05. Have methodological tools for accounting, analysis, control, audit and taxation of economic activities of enterprises.

PR06. Understand the peculiarities of the practice of accounting, analysis, control, audit and taxation of enterprises of various forms of ownership, organizational and legal forms of management and economic activities.

PR13. Understand the peculiarities of the functioning of enterprises in modern economic conditions and demonstrate an understanding of their market positioning.

PR15. Possess general scientific and special methods of research of socio-economic phenomena and economic processes at the enterprise.

(072):

PR01. Know and understand the economic categories, laws, causal and functional relationships that exist between processes and phenomena at different levels of the financial system.

PR09. Form and analyze financial statements and correctly interpret the information obtained.

PR10. Identify sources and understand the methodology for determining and methods of obtaining economic data, collect and analyze the necessary financial information, calculate indicators that characterize the state of financial systems.

PR13. Have general scientific and special methods of studying financial processes.

PR14. Be able to think abstractly, apply analysis and synthesis to identify key characteristics of financial systems, as well as the behavior of their subjects.

PR18. Demonstrate basic skills of creative and critical thinking in research and professional communication.

PR19. Demonstrate skills of independent work, flexible thinking, openness to new knowledge.

PR25. Ability to use modern methodological tools to diagnose the financial condition of enterprises, institutions and organizations by type of activity, form of ownership in order to make effective management decisions.

(281):

PRN8. Understand and use technologies for making, making and implementing management decisions.

PRN11. Be able to search and summarize information, draw conclusions and formulate recommendations within its competence.

PRN13. Use methods of analysis and evaluation of sustainable development programs.

PRN16. Use data from statistical reporting, accounting and special research in professional activities.

PRN23. Ability to apply tools to assess resource provision, risks and effectiveness of measures to implement optimal forms and methods of public administration, business structures, to carry out feasibility studies of innovative projects.

The content of the discipline on the topics:

Topic 1. Economic analysis and justification of management decisions
Topic 2. Subject and types of economic analysis
Topic 3. Methods, methods and techniques of economic analysis
Topic 4 Information base of economic analysis and use of personal computers
Topic 5. Analysis of production activities and market opportunities of the enterprise
Topic 6. Analysis of production resources and efficiency of their use
Topic 7. Analysis of costs for production and sales
Topic 8. Analysis of financial results and profitability
Topic 9. Analysis of the financial condition of the enterprise
Topic 10. Registration of results of the economic analysis
Topic 11. Transformation of economic analysis in modern conditions