Economic analysis of enterprises: methodological aspects

Abstract

Enterprise analysis plays an important role in enterprise management. The goal of the analysis is, on the one hand, todetermine the efficiency of enterprise performance for the reporting period and to set goals, and, on the other hand, toestablish the potential areas for enterprise activities for the current period and in the perspective by considering thenecessary material, financial and labour resources. Therefore, the targeted analysis has to be carried out in order to findout such opportunities and reserves of an enterprise that would ensure an optimal use of the existing resources.Analysis of enterprise performance is not solely one of the management functions, but also a way of thinking for whicha certain database is required. Furthermore, the quality of analysis depends on the overall enterprise level of financialaccounting and the quality of reporting, and the extent to which the figures included therein are true and fair.