Audit and economical analysis

Table 70

Types of activity of a business entity

Business activity	Usual activity	The usual business is mainly financial and investment activity
	Functions in the state of emergency	Unlike the usual activity, it is a routine, non-recurring and unplanned activity
Usual activity	Basic activity	Operational activity - the main income-generating activity of the undertaking, as well as the economic activity of the subject, which is not related to the investment and financial activities
	Financial activity	Investment activity - purchase and sale of long-term assets and other investment objects
	Investment activity	Financial activity is the activity of the undertaking, as a result of which there are changes in the amount and structure of own funds and borrowed funds

An analysis of the types of activities is structured into types of operational, investment and financial performance.

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

Operational analysis is the type of analysis, which is the dependence of the financial results of the business entity on production costs and the amount of revenue.

Investment analysis is the analysis of the purchase and sale of long-term assets and other investment objects.

Investment analysis is the type of analysis that is associated with the investment activity, its effectiveness and effectiveness.

An analysis of financial activity is an analysis of the business entity associated with its own funds and the amount of borrowings and their changes in the structure.

An analysis of financial activity is an analysis of the economic nature of the business entity, its effectiveness and effectiveness.