Abstract:
The newly discovered old paper on economic analysis - the brochure "A Brief Review of the Perm Industrial Complex for 1924-25 and 1925-26" was critically studied and evaluated, and also quite fully presented to a wide circle of readers and specialists. The content and methodology of the analysis (carried out more than 90 years ago) of fixed and working capital, depreciation charges, bank loans, profits and losses, capital works, production program, labor, wages, labor productivity, quality, cost and sales of products, overhead costs, trade and procuring activity, sales markets, selling prices, etc. was disclosed in detail. A number of important conclusions regarding the evolution of the analysis of economic activity have been made, as well as suggestions for further improvement in the current conditions of market economy management. JEL: M 41; CZU:005.52(091)(470+571).
Description:
ЩЕРБАТЮК, Василий. Экономический анализ 90-летней давности. In: Contabilitatea şi auditul în condiţiile globalizării: realităţi şi perspective de dezvoltare = Accounting and auditing in the globalized conditions: realities and prospects for development : conf. șt. intern., ed. a 7-a., 19-20 apr. 2018. Chişinău : S. n., 2018, pp. 279–288. ISBN 978-9975-127-59-2.
