Audit and economical analysis

Key words and phrases: nomenclature, assortment(range), product quality, the average, coefficientgrade, fairselling priceper unit, productionsale, breakeven output, consumerscontractual obligations, plan of productioncomplaints, rhythm of production, coefficient of variation, long-term assets, capitalization, allocation, plant assets, natural resources, depreciation, bookvalue, impairment, hard assets, soft assets.
The content and key functions of operational activity analysis
Operational activity is the main income source of the business entity.

The analysis of operating activities will examine the most important business objects of the business: labor tools, objects and labor resources, a comprehensive system of production, sales and outcomes.

1. 
   The analysis of working methods and their effective use.
   
2. 
   Basic tools, non-material assets are included in the working tools used in the main activity. They are typically active and passive.
   
3. 
   Active assets are labor instruments that are directly involved in the production process.
   
4. 
   Passive tools are tools that provide essential conditions for the production process.
   
5. 
   In the analysis of fixed assets and intangible assets, their structure, movement, status, effectiveness, profitability and its dynamic changes are crucial.
   
6. 
   The major components include tangible assets that simultaneously meet the following criteria³⁰:
   

a) service life of more than one year;

b) for one unit (s) more than fifty times the minimum monthly wage established in the Republic of Uzbekistan (at purchase)

7. 
   Materials The head of the enterprise also has the right to set the minimum limit of the value of assets to be recorded as the principal assets in the accounting year.