Istota analizy ekonomicznej podmiotów gospodarczych i jej stosunek do innych instrumentów zarządzania przedsiębiorstwem
The Essence of Economic Analysis of Economic Entities and Its Relation to Other Instruments of Corporate Management
Celem opracowania jest przedstawienie istoty, przedmiotu, roli i zadań analizy ekonomicznej, rachunku ekonomicznego, kontroli ekonomicznej i controllingu w przedsiębiorstwie, oraz próba zaprezentowania stosunku analizy ekonomicznej jako dyscypliny naukowej oraz instrumentu i funkcji zarządzania przedsiębiorstwem do rachunku ekonomicznego, kontroli ekonomicznej i controllingu.
Enterprises operating in a market economy must use such fundamental management, instruments as economic analysis, economic calculus, economic suprvision and controlling of economic entities if they want to achieve and constantly improve their effectiveness. Analysis of economic entities is an independent scientific discipline concerning methods of research and principles of economic effectiveness evaluation, assessment of economic condition as well as welfare of the employees of these entities. In corporate management and its evaluation in the market economy a significant role is played not only by economic analysis but also by economic calculus. Economic analysis and economic calculus are separate, although complementary instruments of corporate management. Economic calculus is the calculus ex ante dealing with measurement and comparison of the effectiveness of alternative variants of future economic activity in order to select the best of the variants considered. Therefore, it is carried out prior to making a decision on implementing the chosen variant of economic activity. Economic analysis is mainly oriented towards studying and evaluating the economic performance of an enterprise after a certain period or in the course of implementing and after completing the implementation of a given economic decision in an enterprise. Economic analysis as an instrument and function of corporate management in the market economy is closely connected with economic supervision which is also a function and an instrument of corporate management in this economy. The essence of economic supervision lies in the comparison of two states of the same economic phenomena, with one of them being a determinant for the other one. In corporate management under the market economy a very significant role should also be played not only by economic analysis, economic calculus and economic supervision, but also by controlling. Controlling, however, is supported by economic. (original abstract)