Home  Journals  Economic Analysis: Theory and Practice  15(144) – 2009 May

System approach to economic analysis of assets of a business entity

Available online: 30 September 2009

Subject Heading: Methodology of the economic analysis

JEL Classification: 

The problem of analysis of a business entity takes one of the central positions in theory and methodology of economic analysis. Urgency of their analytical research reinforces only in conditions of crisis and post crisis economy. This is connected with the fact that effective management of an organization one needs reliable and objective data about structure and dynamics of assets, technical condition, depreciation risk, physical and moral feasibility of property, sources of its formation and cost of financing, rationality of use and turnover. Assets directly influence results of activity of an organization and cost of business (in case of public organizations it influences their capitalization).
      At the same time there exists definite terminological confusion in definitions of assets especially for the purposes of accounting and analytical practice; articles and books of scientists economists lack general consolidated viewpoint at contents of notions “methodology”, “system approach”, “complexity”, “methodic”. This article is devoted to disclosure of these important for science and practice notions by example of economic analysis of assets. Using great experience of researches in the field of methodology of economic analysis conducted by Russian scientists S.K. Tatur, M.I. Bakanov, A.D. Sheremet, V.V. Kovaliov, M.V. Mel’nik, Yu.I.Chernyak the author tried giving proof of own viewpoint on these complex matters argumentatively.

Keywords: economy, analysis, assets, property, organization, system, approach, methodology, principle, assets, methodic, complexity, structure, model, investments, condition, functioning

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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