It is difficult to overestimate the role of economic analysis inorganization and management of a modern enterprise or firm. The most complete version of it is a comprehensive economic analysis that allows you to make optimal decisions in these matters, to ensure their maximum effectiveness. In the process of any economic research, the primary information is analyzed for:

- comparison of the performance of the enterprise with the indicators of previous periods, planned forecasts and indicators of other enterprises;

- the establishment of the most important factors affecting the economic situation of the enterprise;

- Identification of shortcomings and miscalculations in making management decisions on the management of an enterprise or firm.

The content, tasks and principles that the complex economic analysis implies are as follows:

- content is knowledge and possessionreliable economic information, which gives an idea of ​​the work of the subject of analysis. This allows us to ensure the adoption of the correct decisions on the management of the enterprise, to adequately assess its business planning, to find weaknesses and intraeconomic reserves to overcome negative phenomena.

- The tasks that the integrated economic analysis solves can be reduced to solving the following problems:

a) study of all factors that affect economic activity and determine the positive and negative results of this activity;

b) an objective assessment of the business activities of the enterprise;

c) scientific justification and scientific examination of business plans of the enterprise;

d) the search and definition of on-farm reserves for the development of a company or firm.

As a rule, the main sources that are used for integrated analysis are operational, statistical and accounting data.

All the results of business activities, financial performance indicators of the enterprise are contained in the financial statements. In it, the indicators for characterizing these results are also concentrated.

The most informative is the balance sheet, andalso a document such as a profit and loss account. Statistical information is also required for conducting the CEA. For the CEA, one reporting is not enough, the planned and normative performance indicators of the enterprise are mandatory, legislative acts, technical documentation, economic documents of the organization, information in the media, information in the databases of the State Statistics Committee are also used.

There is an empirical order, according to which the complex economic analysis of the enterprise is carried out, which includes the following stages:

Stage 1: preliminary characteristics of business activities in the system of generalizing indicators. The preliminary conclusion on this stage is made on the basis of a relatively limited number of key indicators.

Stage 2 - detailed analysis, whichincludes analysis of the firm's technological level, solvency, research of social, external economic, natural conditions, labor resources, sales status, profitability, general financial condition.

Stage 3 - includes a comprehensive assessment of the effectiveness of business activities and performance

The very name - a comprehensive economic analysis - involves the application in its framework of a wide variety of ways and directions of analytical work. You can name some of them.

A systematic approach is based on the fact thatthe business activity of an enterprise or a company is viewed from the point of view of its structural and functional organization, in the interconnection of all its divisions and the logical sequence of their economic activities.

The tasks and sources of such a direction ascomplex economic analysis of financial activities, are the study of the financial performance of the enterprise, the implementation of sufficient and necessary levels of control over it, the study of reserves of profit.

The integrated research includes:other areas of analysis. These are such as the analysis of fixed assets, their movements and structures, the efficiency of use, the analysis of resources and their supply, the analysis of labor resources and many other aspects.