Economic Analysis: Theory and Practice
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (12 month OA embargo)

Evolution of economic analysis in Russia in the second half of the 20th century

Vol. 18, Iss. 4, APRIL 2019

Received: 19 February 2019

Received in revised form: 1 March 2019

Accepted: 18 March 2019

Available online: 26 April 2019

Subject Heading: HISTORY OF ECONOMIC ANALYSIS

JEL Classification: A10, A11

Pages: 786–796

https://doi.org/10.24891/ea.18.4.786

Stolbovoi V.S. Rostov State University of Economics (RSUE), Rostov-on-Don, Russian Federation
Japanesefenk@mail.ru

https://orcid.org/0000-0002-6889-7198

Subject Economic analysis enables to study all aspects of business activity of organizations and get information that helps a stakeholder to take relevant decisions. The article deals with the evolution of economic analysis in Russia.
Objectives The aim is to systematize the history of economic analysis in Russia in the second half of the 20th century.
Methods The validity, authenticity and reasoning for the historical development of economic analysis are supported by the use of works by scientists-economists of Russia published in the second half of the 20th century, general scientific and special methods of scientific cognition, like retrospective, systems analysis, classification, grouping techniques, sampling, comparison and generalization, evolutionary and dynamic analysis.
Results I considered the stages of economic analysis evolution in Russia in the second half of the 20th century, the main problems and solutions to the extent of economic analysis of organizations. The paper defines the directions of studying the economic analysis, describes the most well-known works on the subject and their influence on economic science.
Conclusions Owing to the works by many scientists, the economists have got tools enabling the prompt and comprehensive assessment of financial activities of enterprises, short-term and long-term planning, investment and marketing analysis, risk assessment and management, analysis of intangible assets of the enterprise, its competitiveness, financial stability and financial result.

Keywords: economic analysis, history, financial analysis, economic activity

References:

  1. Nedelin S.I. Analiz khozyaistvennoi deyatel'nosti sovkhozov [Analysis of economic activity of collective farms]. Moscow, Sel'khozgiz Publ., 1955, 294 p.
  2. Barngol'ts S.B., Sukharev A.M. Ekonomicheskii analiz raboty promyshlennykh predpriyatii po dannym otchetnosti [Economic analysis of industrial enterprises based on financial statements]. Moscow, Gosstatizdat Publ., 1954, 344 p.
  3. Bezrukov N.V. Analiz khozyaistvennoi deyatel'nosti stroitel'noi organizatsii [Analysis of economic activities of building organizations]. Moscow, Gosplanizdat Publ., 1959, 156 p.
  4. Vorobeichikov A.P. Analiz khozyaistvennoi deyatel'nosti kolkhoza [Analysis of economic activity of the collective farm]. Moscow, Gosstatizdat Publ., 1958, 179 p.
  5. Avilov V.A. Matematiko-statisticheskie metody tekhniko-ekonomicheskogo analiza proizvodstva [Mathematical and statistical methods of technical and economic analysis of production]. Moscow, Ekonomika Publ., 1967, 264 p.
  6. Sheremet A.D. Kompleksnyi ekonomicheskii analiz deyatel'nosti predpriyatiya (voprosy metodologii) [Integrated economic analysis of business activities of the enterprise (methodology issues)]. Moscow, Ekonomika Publ., 1974, 207 p.
  7. Sheremet A.D. Razvitie teorii ekonomicheskogo analiza v usloviyakh khozyaistvennoi reformy [Developing the theory of economic analysis in conditions of economic reform]. Moscow, Moskovskii universitet Publ., 1971, 164 p.
  8. Maidanchik B.I. Funktsional'no-stoimostnoi analiz i opyt ego primeneniya v evropeiskikh sotsialisticheskikh stranakh [Function and cost analysis and experience of its application in the European socialist countries]. Moscow, IRIAS Publ., 1983, 90 p.
  9. Gramp E.A. Funktsional'no-stoimostnoi analiz i ego ispol'zovanie v promyshlennosti zarubezhnykh stran [ Function and cost analysis and its use in the industry of foreign countries]. Moscow, Informelektro Publ., 1971, 37 p.
  10. Barngol'ts S.B. Ekonomicheskii analiz khozyaistvennoi deyatel'nosti na sovremennom etape razvitiya [Economic analysis of economic activity at the present stage of development]. Moscow, Finansy i statistika Publ., 1984, 214 p.
  11. Kovalev V.V. Finansovyi analiz: Upravlenie kapitalom. Vybor investitsii. Analiz otchetnosti [Financial analysis: Management of capital. Decision on investment. Analysis of financial statements]. Moscow, Finansy i statistika Publ., 1995, 429 p.

View all articles of issue

 

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

Journal current issue

Vol. 18, Iss. 4
April 2019

Archive