"Everything is subordinated in this world to nature laws: people are gifted with sufficient reason to comprehend these laws and to observe them" (F.Kene)).[ 1] The economic analysis dates back to the times of the Ancient Greece and Rome. As applied science, the economic analysis began to develop in process of development of human society and the type of economy accompanying it. What is a basis of human society in its economic way? Wealth? Prosperity for all? Personal benefit? Enrichment of the few about which great Aristotle wrote by generalizing rich people as "oligarchs". Many millennia back people opened such economic categories as "cost", "work", "price", "exchange" and by developing such categories, money appeared I the lives of humans. Money was means of a measure, an exchange, and accumulation. Ever since a little has changed in the meaning of economic theory. For instance, even in ancient time’s Greek fishermen, was interested to sell caught fish, quicker and as soon as possible, while it didn't deteriorate. On the other hand, the same fishermen sought to look for and note such places he could catch a plenty amount of fish. Is it possible to tell, that the fisherman thought for maximizing profit, and minimization of own expenses, including, time for search of a "fish" place? If it is possible, in that case it is an example of the elementary economic analysis from the independent economic person whose purpose was an increase of efficiency from the done work. Practical activities of people if it wasn't made on account of moral, the religious purposes and feelings, as a rule it was always directed on achievement of definite purposes and tasks, whether it be: hunger satisfying, construction of Parthenon, the basis of Ancient Greek colonies in new lands. No doubt, since ancient times a little has changed in the economic analysis. Aim has always been a leading motive and work has always been a key to achievements For instance, the person has always been trying to predict future crop of olives, to prevent a drought, which could ruin olive trees and to leave one without food in future time. Consequently it means that the person always strove for the analysis. Understanding that the nature is changeable, and a hunger instinct, on the contrary, is constant, the Ancient Greek farmer found ways of possible rescue of own agricultural enterprise, and sometimes to a course there were most improbable measures. On the one hand, the farmer could sacrifice to Zeus a bull; On the other hand, the same person could dig out small channels in order to make access of its olive trees to water. Thus, it means, the same person could find a solution to such problems by the rational administrative decision. Thus, it is possible to conclude, laws of the economic analysis – are fundamental, universal, for each country and each temporary era. At the same time, the principles of the economic analysis and accounting are individual concerning each concrete enterprise. Today experts allocate 4 main schools of accounting, each of which as it will be shown further, has own differences (see table 1).
Table 1. Features of leading national schools in the area of economic analysis and accounting. Account and analysis problem definition
Control of behavior of performers
Increase of efficiency of use of resources
Elaboration of rational registration and analytical procedures Control of behavior of managers
Rights and obligations of persons
Stocks and streams of resources
Behavior of managers
The main object of the economic analysis is Enterprise, as it was shown on the example of a plantation of olive trees,. According to S. Ojegov's explanatory dictionary, the enterprise...
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