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Economic Analysis: Theory and Practice
 

A complex analysis of sustainable development indicators of an enterprise

Vol. 13, Iss. 45, DECEMBER 2014

Available online: 3 December 2014

Subject Heading: THEORY OF ECONOMIC ANALYSIS

JEL Classification: 

Pages: 2-10

Sheremet A.D. Lomonosov Moscow State University, Moscow, Russian Federation
gribovo08@mail.ru

The article addresses formation stages of the integrated analysis of sustainable development indicators of an enterprise, a model of the integrated analysis system, and defines areas of improving methods of the integrated analysis. The work objective is to improve the methods of integrated analysis of sustainable development indicators of an enterprise, including a method of comprehensive assessment of economic, social and environmental indicators. The methodology of the research bases on such methods as comparison, analysis and synthesis, abstraction and simulation, comprehensive approach to knowledge, logical methods of research. The research results show that the current priority task is to ensure stable economic development, which stems not only from economic capacity building of enterprises. To enhance goodwill, reinforce confidence of investors and increase loyalty on the part of the State enterprises should include non-financial indicators in their financial statements in order to describe their social and environment-related activities. This requires a more detailed consideration of macro and microeconomic indicators in the scheme of formation and interrelation of economic indicators. It is also necessary to develop the analysis of social and environmental conditions of economic activity. The author makes a conclusion that at present the analysis of economic activity proceeds to its fourth stage, i.e. economic, social and environmental analysis of sustainable development indicators of enterprises. The integrated analysis of sustainable development indicators shall be based on integrated economic analysis, where all factors, which are included in models, determine performance ratio. In addition to the methods, which are considered in manuals dealing with comprehensive economic analysis, it is necessary to develop the methods of analysis of environmental and social indicators and their influence on financial and economic indices. The author stresses the importance of taking into account the specified results and conclusions at all hierarchical levels of the country's economy management.

Keywords: Keywords: sustainable economic development, integrated reporting, complex analysis system, methods, economic performance analysis

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