However, in our country, especially in the last century, such an analysis of the economic activity of the enterprise was not popular. This was largely facilitated by processes in the economy, when the development of enterprises was determined not by free market relations, but by the regulated processes of a directive economy. Therefore, accounting by and large has become a kind of element of control over the enterprise.
However, the collapse of the Soviet state forced many economists to take a fresh look at the economic model in the whole country and in a single enterprise. That is why in the 90s of the last century, the financial and economic activities of the enterprise, more precisely, the processing of its results, turned into one of the tools for improving and optimizing all production processes and the management sphere. It was during these years that the first approaches began to take shape, the purpose of which is to structure and process the data that the analysis of the economic activity of the enterprise provides. At the same time, accounting (balance sheet) is put forward in the first place, since on its basis optimal reforms can be carried out both in the production sphere and in management.
In the West, they are guided by such a concept as “economic analysis”, but the meaning of the term and real methods in this discipline are noticeably different from each other. In fact, the Western model, the concept of which includes the analysis of the economic activity of an enterprise, is more based on “economic theory”, which is most effectively described for these purposes in the writings of such authors as Schumpeter and Samuelson.
But domestic analytical science interprets the concept of “economic analysis” (analysis of the economic activity of an enterprise) in a narrower framework than in the west. The basis for such an analysis is the work of A.D. Sheremeta, S.B. Bargolts, M.I. Bakanova, S.K. Tatura. The basis of domestic analysis of the more mundane is the use of calculation methods and techniques for analysis at the enterprise level and in the conditions of the so-called directive economic model. That is why this type of analysis has a number of differences from generally accepted methods and forms on a global scale. Firstly, this analysis is built on the basis of existing opportunities and prerequisites that operate in a planned centralized economy, and suggest a small proportion of free and real market relations mechanisms. It is carried out in a retrospective aspect.
In domestic analysis, the indicators of the economic activity of an enterprise are divided into two main groups: the results of the fulfillment of planned targets and indicators of such fulfillment, as well as determinate factor indicators.
Such an approach to analysis involves evaluating not only the financial activities of the enterprise, but how much it evaluates the various aspects (in terms of an accountant or financial manager) of activities in the enterprise.
In order to give such discipline as an analysis of economic activity more scientific weight, it has been repeatedly renamed under such a concept as “economic analysis”. In the history of our state, such a replacement has been carried out twice. The first time this happened back in the 70s of the last century, and the second time already in the 90s. Moreover, if for the first time such a reassessment occurred purely formally, only at the level of names. Then the second time such a reappraisal touched the depths of discipline. This is largely due to the processes taking place in the economy of that time, which involved the restructuring of the economic model from a managed to a market economy. Therefore, some concepts inherent exclusively in a market economy were actively introduced into our economic model.