History of the Development of the Discipline
What necessity led to the emergence of the elements of analysis?
The need to analyze and study activities in order to make decisions related to improving the financial situation of enterprises due to the advancement of production and the emergence of free competition.
How many stages is the history of the development of the analysis discipline in Uzbekistan divided into?
5 stages.
What is the subject of the economic analysis discipline?
As an economic science, the object under analysis is all areas of business activity
What is meant by the term "principle"?
A principle is an element that describes the integrity, reality, and factual nature of the object under study.
Which sciences are interconnected with the discipline of economic analysis?
Accounting and audit, micro and macroeconomics, statistics, finance, banking, insurance, and others.
Since when has the discipline of analysis been taught as an independent subject in higher education institutions?
Since the 1940s.
During 1995-1999, which area of "Economic Analysis" was focused on in the literature published in Uzbekistan?
Financial analysis
Who are the subjects carrying out the analysis?
All employees of enterprises, organizations, and associations, accountants, economists, management personnel, auditors, financial organization employees, and others.
Which principle states that the object under analysis is viewed as an element of a whole structure or system?
Systematic approach
Which discipline deals with the study of economic processes occurring in society, and what laws govern them at the level of enterprises, firms, and associations?
“Economic Theory.”
When and where was the first work on accounting created?
In the 15th century in Regusa
When did the first Uzbek-language literature on economic analysis begin to be created?
In the early 1990s.
What is the object of the discipline?
Economic processes of the state, enterprises, organizations, farms, agrofirms, and other business entities.
What is meant by the principle of periodicity?
The principle refers to providing data about business activities at regular intervals.
How is the connection with the discipline of “Management Accounting” expressed?
Financial and business activities are analyzed, and based on these data, management decisions are made.
In 1987, what textbook on economic analysis theory was published by Russian economists M.I. Bakanov and A.D. Sheremet?
“Theory of Economic Analysis”
What was the name of the first textbook on the analysis discipline published in Uzbek in 1989?
“Analysis of the Business Activity of the Press Cooperative.”
What is the goal of economic analysis?
To comprehensively assess the results and financial situation of business entities based on accounting records and reports, determine past, current, and future results of financial-economic activities, identify existing deficiencies, and form correct conclusions for addressing them.
What are the main principles of economic analysis?
Systematic approach, reliability, comparability, objectivity, periodicity, the superiority of content over form, precise evaluation, monetary valuation, accounting, continuity.
What is the difference between statistics and economic analysis in interpreting socio-economic processes?
In statistics, these processes are interpreted at the macro level, while analysis studies them at the micro level.
What are the sequential names of the discipline during its emergence and historical development?
Balance Accounting, Balance Interpretation, Balance Analysis, Report Analysis, Economic Analysis, Socio-economic Analysis, Business Activity Analysis, Economic Analysis, Financial and Managerial Analysis.
What is the name of the four-volume album created by the analysis school in Samarkand, and who are the authors?
“Analysis of Business Activity”; I.T. Abdukarimov, M. Pardayev, and A.A. Abdiev
What are the four main tasks of economic analysis?
Provide an accurate and objective assessment of the business activity;
Study the objective and subjective factors influencing the activity;
Identify and quantify both positive and negative influencing factors;
Develop measures to increase opportunities and improve efficiency.
What is the difference between the principles of accurate and monetary valuation?
In the principle of monetary valuation, all business operations, events, assets, and liabilities must be measured using a uniform unit—money. In the principle of accurate valuation, it refers to expressing assets and profits at current market prices.
How are audit and analysis related?
Audit evaluates whether the indicators presented in financial reports are correctly formed, and for this, they need to be analyzed. Since the audit conclusions are based on analysis results, these disciplines are closely related.