2. Subject, object, purpose, functions and principles of the Financial analysis discipline
The Competitiveness of the Economic Entitya fundamental improvement in the structure of the new structure of the unhingiferous is not a mechanism that provides self-sufficiency. First of all, the introduction of new technologies and technologies in production, ensuring competitiveness through the creation of innovative products, requires structural changes. These processes are, of course, an important guarantee for efficiency and effectiveness in the workplace, as well as the effectiveness of the results. Positive changes in work, efficiency and effectiveness require continuous review, assessment and analysis of the activities of undertakings in a comprehensive and systematic way.
Business entities, their guaranteed freedom of movement, and units based on specific support are always governed by analytical solutions. The same administration requires a simple, complex, economical, financial analysis of the cause of the problem.
Considering the fact that each fan object has emerged as a necessity and resolves its tasks, and gives a clear solution to the material and non-material world, and continues to grow in its vital means of ensuring its well-being and beauty, economic and financial analysis has been formed over several centuries.
The first appearance of science formation dates back to ancient times. His first sources include Confucian doctrine, Xenophonic in ancient Greece, Aristotle, Varroon in ancient Rome, and Sanekas.
The medieval sources of analysis can be seen from macro and micro-economic analysis (Antoine Monkret, U.Petti, D.Rikardo, A.Smit, S.Sismondi and others) in the theory of economic theory.
The emergence and development of modern economic analysis scientists are often associated with the emergence and development of accounting, auditing and audit.
Among foreign scientists in the development of science: I.Arinushkin, M.I.Bakanov, L.E.Basovskiy, D.Bliss, B.Barngols, M.A.Bahrushina, V.V.Bocharov, S.YU.Buevich, O.N.Volkov, R.Ya.Vejsman, N.V.Voytolovskiy, N.R. Vejsman, L.T. Gilyarovskaya, A.I.Gingzburg, P.Gerstnera, L.V.Donsova, D.A. Endovitskiy, O.V.Efimova, B.T.Jarlgasov, II, V.E.Kerimov, V.V.Kovalev, L.I. Kravchenko, V.G.Kogdenko, A.Ja.Vjazmin Lokshin, N.P.Lubushin, E.I.Maydanchik, A.SH. Margulis, MV Melnik, A.I.Muravev, E.V. Negashev, N.A. Nikiforova, A.YU. Petrov, V.I. Petrova, G.V.Savitskaya, V.I. Sambrovskiy, A.I.Sumsova, S.K.Tatur, A.Ya.Usachev, I.Sher, A.E.Xorin, P.N.Khudyakov, A.D.SHeremet, I.A.Sholomovich, Uzbek scientists N.A.Khan, S.X.Abdulyatipov, I.T.Abdukarimov, Ya.Abdullayev, A.T.Ibragimov, A.V.Vahobov, M.Q. Pardaev, M.Yu.Rahimov, A. Usanov,
B.J. Hakimov,A.A. Abduganiev, U.A. Nurmanov, G.A. Ibragimov, U.Q. YAqubov, Z.A.Sagdillaeva, T.SH.SHogiyasov, S.Shoalimov, B.Isroilov, Yu.S.Sattarov, R.Kuchkarov, D.Q.Qudbiev, I.O.Voljin, V.V.Ergashbaev, Z.N.Kurbonov, SH.U. Haydarov and others. Particularly, the contribution of the Tashkent and Samarkand schools will be emphasized in the development of the analysis.
Formation and development of accounting, audit as a science can also be an important impetus for the emergence of economic, financial analysis.
The sources of its formation and development have a special place in the "Treatise on Schet and Recordings" by Italian mathematician Luca Pochiola.
It has not been long since the analysis has been formed as a science. The fundamental sources of the publication have been published since the 20th to the 20th century.
Do'stlaringiz bilan baham: |