Infopaket

Economic Analysis

ОК 1.30

Обов’язкова дисципліна для ОП

First

2023/2024

6 Semester

5

PLO4. Form and analyze financial, management, tax and statistical reporting of the companies and correctly interpret the information obtained for management decisions. PLO5. Possess methodological tools for accounting, analysis, control, audit and taxation of economic activities of the companies. PLO6. Understand the peculiarities of the practice of accounting, analysis, control, audit and taxation the companies of different ownership forms, organizational and legal forms of management and types of economic activity PLO8. Understand the organizational and economic mechanism of the company’s management and evaluate the effectiveness of decision-making using accounting and analytical information. PLO11. To determine the directions of increasing the efficiency of formation of financial resources, their distribution and control of the use at the level of the companies of different organizational and legal forms of ownership.

Full-time form

Know: economic categories and laws of functioning of economic phenomena and processes at the micro and macro levels; main categories and elements of the method of accounting; mathematical and statistical research methods. Be able to: apply knowledge of the accounting range of disciplines to search for unused reserves and determine the effectiveness of the entity; use mathematical and statistical methods in the analysis of economic activity of the companies.

The discipline consists of two content modules: Content module 1, which deals with the genesis and essence of economic analysis, principles and its types, source base and organizational aspects of economic analysis in the company, the use of traditional methods of economic analysis, deterministic and stochastic factor analysis. Content module 2, which examines the analysis of staff efficiency; analysis of the state, movement and efficiency of long-term assets; analysis of the company's material resources; analysis and management of enterprise costs; business process analysis; analysis of the effectiveness of real investment.

The lessons are held in the form of lectures, laboratory work and independent work. For this purpose, the following teaching methods are used: performance of analytical and calculation tasks, oral answer in the form of defence of laboratory works, analytical project, exam.

Evaluation scheme: 1) Performance of analytical and calculation tasks and answer in the form of protection of laboratory works (PR 1.1-1.10; 2.1-2.9; 3.1; 4.1) - 30 points / 18 points 2) Test (2 MCR max. 5 points each) (PR 2.1-2.9; 3.1; 4.1) - 10 points / 6 points 3) Analytical project (in the form of SWOT-analysis of business and the formation of the external profile of the company) (PR 1.1-1.10; 2.1-2.9; 3.1; 4.1) - 20 points / 12 points. 3) Exam - 40 points / 24 points.

Ukrainiane