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Современное состояние анализа можно охарактеризовать как основательно разработанную в теоретическом плане науку. Ряд методик, созданных научными работниками, используются в управлении производством на разных уровнях. Вместе с тем наука находится в состоянии развития. Ведутся исследования в области более широкого применения математических методов, ЭВМ, позволяющих оптимизировать управленческие решения. Идет процесс внедрения теоретических достижений отечественной и зарубежной науки в практику.

Перспективы развития АХД в теоретическом направлении тесно связаны с развитием смежных наук, в первую очередь математики, статистики, бухгалтерского учета и др. Кроме того, развитие анализа зависит и от запросов практики. В условиях командно-административной системы управления он не находил достаточно широкого практического применения, так как не было нужды в обосновании управленческих решений на местах, все решения исходили сверху.

The conclusion

Establishment AEA is caused by the general objective requirements and conditions, which are peculiar to occurrence of any new branch of knowledge.

First, this satisfaction of practical need. She has arisen in connection with development of productive forces, expansion of scales of manufacture. The intuitive analysis, provisional accounts, calculation in memory, which were applied on handicraft and bad the enterprises, steel insufficient in conditions of large producing units. Without complex all-round AEA it began impossible to operate complex economic processes, to accept the optimum decisions.

Secondly, it is connected to development of economic science in general. As is known, to development of any science there is a differentiation of its branches. The economic analysis of economic activity was generated as a result of differentiation of social sciences. Before function of the economic analysis were considered within the framework of such scientific disciplines, existing in that time, as conducting balance, book keeping, finance and statistics. Within the framework of these sciences the first elementary ways of analytical research have appeared. However, for a substantiation of the current and five years' plans of economic and social development of the enterprises the need for complex research of their activity has appeared. The above named sciences could not ensure all searches of practice any more. There was a necessity of allocation AEA in independent branch of knowledge. In the further role of the analysis grew according to the price of a mistake in economic activity. The interest to it appreciably has increased. More all-round deep study of manufacture began. The economic analysis became the important means of planned management of economy of the enterprise, revealing of reserves of increase of a production efficiency.

The modern status of the analysis can be characterized as the science, thoroughly developed in the theoretical plan. A number of techniques created by the science officers, are used in production management at different levels. At the same time the science is in a status of development. The researches in area of wider application of mathematical methods, COMPUTER allowing to optimize of the administrative decision are conducted. There is a process of introduction of theoretical achievements of domestic and foreign science in practice.

The prospects of development AEA in a theoretical direction are closely connected to development of adjacent sciences, first of all mathematics, statistics, book keeping etc. Besides the development of the analysis depends and on searches of practice. In conditions of a command-management system of management it did not find enough wide practical application, as there was no need in a substantiation of the administrative decisions on places, all decisions proceeded from above.

Список литературы:

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2. Донцова Л.В., Никифорова Н.А. Годовая и квартальная бухгалтерская отчетность. М.: “Дело и Сервис”, 1999.

3. Ефимова О.В. Финансовый анализ. М.: “Бухгалтерский учет”,1998.

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