Economic processes, their results receive reflection in the whole system of economic information. This economic information is very dynamic but if it is rationally organized, this stream is the basis for carrying out the economic analysis.
The main task of the operational analysis is the constant control of rationality of functioning of an economic, behind performance of plan targets, processes of production and product sales, and also timely identification and an of the current intra production reserves for the purpose of providing; performance and overfulfillment of the business plan.
by information sources for carrying out such analysis: primary documentation, data of the accounting and opeyorativno-technical account, and also materials personal. Economic indicators are given to a thicket in these documents in" natural expression. Research of natural — a distinctive feature of the operational analysis.
Other characteristic feature of this type of the analysis — its inaccuracy connected with nearness in calculations., it is impossible to calculate precisely on any day of month actual cost of the let-out production; under separate articles the volume of expenses should be taken on standard levels;
In special literature classification of types of the economic analysis is not limited to two main signs according to the content of process and objects of management. Types of the economic analysis classify, besides, on:
levels of a social production and management. In the analysis of economic activity the special attention is paid to levels of management in branches of a national economy. In the industry, as a rule, allocate two main levels of management (respectively and in other branches): department ( link) and production associations and enterprises (, primary link). In the main link for the analysis production facilities as association components, and also shops and departments, sites and workplaces;
Opening a future picture, the perspective analysis the operating system information on the future for a of problems of strategic management. There is a practical possibility of management of factors of development of the enterprise and receiving in the long term necessary (desirable) result of economic activity.
The current analysis is the retrospective analysis of of the carried-out economic activity which is carried out, as a rule, on the most important reporting periods of managing generally on the basis of the official reporting and the system account. The current analysis call also periodic as it is most often carried out on the current planned reporting periods of work.
All this three types of the analysis are present at processes of management of economic objects. The greatest development was gained by the analysis, especially in primary self-supporting links of a national economy (the enterprises, production ).
Current (retrospective) analysis. In educational literature, in techniques and methodical instructions, and also in a practical of economic services of the enterprises and associations the the current (retrospective) analysis of results of activities for the major reporting periods is developed.
The developed market economy gives rise to need for an analysis on the internal administrative and external analysis. The internal administrative analysis — part of management accounting, i.e. information providing administration, the management of the enterprise. The external financial analysis — a component of the financial account serving the external users of information on the enterprise acting as independent subjects of the economic analysis according to, as a rule, public financial statements.
The first two general functions reflect as if technological stages of management which are reduced to information and support of decision-making process. Itself decisions it is carried out in the form of functions of management, temporary stages of management: planning, of management and control. Therefore, the economic analysis and other types of administrative activity reflecting the first function (accounting, the statistician, are such of management which are immanently inherent in all other and specific functions of management.
For higher levels of administrative hierarchy the strategic management connected with and forecasting is more characteristic. The final complex analysis of separate associations and the enterprises, the analysis of economic prospect of their development is, as a rule, applied to the solution of problems of a strategic.