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The positioning of economic analysis in the system of accountancy

Lyalkova Evgeniya   (Ph.D. (Econ.), Assistant Professor, Financial University under the Government of the Russian Federation )

The article considers the positioning of economic analysis in the system of accounting in Russia. An approach to the profession of a modern accountant is critically evaluated in connection with changes of both external and internal factors. The main functions of the accountant-analyst are explored. The scheme of the managing of organization is shown in the context of factors in the macroeconomic environment. A modern approach to the economic analysis with the description of new sources of information is presented.

Keywords:Economic analysis, accounting, managerial accounting, business model, accountant-analyst.
 

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Citation link:
Lyalkova E. The positioning of economic analysis in the system of accountancy // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2016. -№07. -С. 82-87
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