Audit and economical analysis

Types of enterprise activity: operational, investment, financial activity.

Operation - derived from the Latin word "Operation" refers to actions to be taken to achieve a specific objective.

Activity is an incentive process to use specific tools to achieve goals.

Operational activity is the main income-generating activity of the undertaking, as well as the non-commercial activities of the subject, which are not related to the investment and financial activities.

Operational activities are aimed at the realization of expenses for the production of products (works, services) and receipt of income from their sale.