Subject. Being a type of the economic analysis, management analysis has not been discussed in the scientific and methodological literature for a long time. Management analysis has an ambiguous function within analytical methods. The contemporary business community clearly prioritizes accounting and analytical techniques by goal. As for the management analysis, its main goal is not always defined, though it relates to the controlling function of governance. That is the subject of the article. Objectives. I provide the rationale that management analysis goals be better understood for purposes of management and internal control. Methods. The study relies upon general methods of research. Using the systems approach and logic summary, I sorted prevailing points of view on the definition of management analysis. Modeling helped sum up the main conclusions. Results. Management analysis was found to serve for management purposes. As long as entities treat their managerial goals as a set of related tasks to be controlled, management analysis seems a means of internal control over the goals and managerial tasks to be accomplished. Conclusions and Relevance. Considering the management analysis in terms of corporate governance, the entity should remember that it is inseparable from control as the critical function of governance. On the contrary, management analysis goals totally depend on control objectives, which are set to help managers understand the extent to which the goals and tasks have been achieved at all levels and by functional departments. The findings are designated to unfold theoretical views on control and its accounting and analytical framework. Management analysis should be understood, since the management needs to choose specific analytical techniques depending on managerial business goals. Therefore, target benchmarks and mechanisms are set to monitor them. The findings can be used for scientific and practical purposes of internal control.
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