Specific classification of financial analysis of enterprise activity

Synkevych Nadiia I. () and Vasylyshyn Tetiana M. ()
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Synkevych Nadiia I.: Ternopil Ivan Pul'uj National Technical University
Vasylyshyn Tetiana M.: Ternopil Ivan Pul'uj National Technical University

The Problems of Economy, 2014, issue 1, 253_258

Abstract: Despite the fact that one can find a big variety of classifications of types of financial analysis of enterprise activity, which differ with their approach to classification and a number of classification features and their content, in modern scientific literature, their complex comparison and analysis of existing classification have not been done. This explains urgency of this study. The article studies classification of types of financial analysis of scientists and presents own approach to this problem. By the results of analysis the article improves and builds up a specific classification of financial analysis of enterprise activity and offers classification by the following features: objects, subjects, goals of study, automation level, time period of the analytical base, scope of study, organisation system, classification features of the subject, spatial belonging, sufficiency, information sources, periodicity, criterial base, method of data selection for analysis and time direction. All types of financial analysis significantly differ with their inherent properties and parameters depending on the goals of financial analysis. The developed specific classification provides subjects of financial analysis of enterprise activity with a possibility to identify a specific type of financial analysis, which would correctly meet the set goals.

Keywords: financial analysis; classification; types of financial analysis; financial activity (search for similar items in EconPapers)
Date: 2014
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