Sagdillayeva Z.A.,
Candidate of Economics, Acting Professor of the
Department of “Economic Analysis”, Tashkent Financial Institute
ORCID: 0000-0002-5032-8763
Abstract. This paper reveals the features of business analysis, taking into account the ongoing changes in the conditions of transformation of the domestic accounting system into international ones. The comparative characteristics of economic analysis and business analysis are shown. The objects of business analysis are revealed. The main theoretical concepts that serve as the basis for the interpretation of the essence of business are highlighted: positive, critical and pragmatic. The results of the study, the most diverse interpretations of not only the concept of “business analysis” in modern literature, but also the role of a specialist business analyst. Trends in the relationship between accounting and taxation systems, as well as issues of accounting regulation by state bodies and professional public associations indicate fundamental differences in the formulation of the organization of the domestic accounting system and many international standards, within which the necessary information for business analysis is formed: economic and informational. The purpose of this scientific direction, sources of information, the effectiveness of modern management, the interests of directly and indirectly interested users of information, and different stakeholders, the requirements of stakeholders are considered. The concept of achieving the ideal position of economic entities, the need to develop the main directions for further development is considered. The main evaluation indicators forming the system, their target values, on the basis of which the set goals are determined, are considered. The methods of business analysis are considered: modeling of business processes.
Keywords. Business analysis, financial analysis, economic analysis, financial stability, economic growth.