Audit and economical analysis

Table 3

Cycle process of analysis of financial and economic activity

1.	Resources analysis	Manufacturing expenses and product cost analysis	Developer remove and to sell analysis	Financials the result analysis	Liquidity analysis	Payment ability analysis	Financial condition analysis
2.	...	.....	...	.....	...	.....	...
3.	...	.....	...	.....	...	.....	...

Special attention will be paid to the factors influencing efficiency and effectiveness of financial and economic activity analysis. They can be structured into objective and subjective factors. 

In the case of subjective factors, the practical activities of enterprises include the factors that can be achieved with high efficiency and effectiveness in direct connection.These impacts include the right organization, promotion, cost-effective use of material resources, cost savings, power utilization, and the discipline of payment discipline. 

When it comes to objective (external) factors, it is understood that factors that are not completely dependent on the business, ie change of state policy, change in supply and demand in the market, inflation and other factors. 

Learning through information sources is meant learning outcomes from financial and economic activities, as well as aggregated, aggregated reporting, as well as using a variety of sources (plans, standards, etc.). 

Periodic learning is a requirement for operational, current, and prospective learning in its information source analysis.

In addition to the subject of science, special attention is paid to its object. The object of the analysis is the activity of economic entities and their structural subdivisions (divisions, sexes, brigades) of various types of property, economic results, property and financial status, production, supply, sale is financial activity. 

The financial condition of the enterprise characterizes the state of capital in terms of the economic entity's ability to operate, develop and finance its own business. Ie, the level of financial resources provided by the economic entity, the level of their targeted and effective use, the financial relationships with other legal and natural entities, the condition of solvency and financial stability.