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Development of Economic Analysis as a Science in Ukraine: Retrospective and Challenges

Journal: Oblik i finansi (Vol.1, No. 71)

Publication Date:

Authors : ;

Page : 154-160

Keywords : accounting study; analysis of accounts; theory of economic analysis; analysis of economic activities of enterprises; financial analysis;

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The article is devoted to a retrospective study of the development of economic analysis as applied science in Ukraine. The aim of the study is to identify the problems of the development of economic analysis in Ukraine caused by the historical aspects of the formation of economic science, and justification of recommendations for dealing with them. Implemented the periodization of the development of economic analysis, revealed the preconditions of its origin in the Russian Empire. Defined the main shortcomings of the existing courses ‘Theory of Economic Analysis’ and ‘Economic Analysis’, taught for students of accounting disciplines in higher education. It was found that increasing the role of the financial component of the enterprise activity and the communicative function of public financial reporting as the main source of information base for the interested entities in making effective management decisions determines the feasibility of replacing in the curriculums of domestic institutions of higher education of these courses with the course ‘Financial Analysis’. A promising direction in the development of analytical science is the development of methodological tools for the analysis of integrated enterprise reports containing both financial and non-financial information.

Last modified: 2016-04-21 18:15:21