Resumen de History and prospects for economic analysis development in Russia

Elena Victorovna Bulankina, Julia Jurisovna Valieva

• The main stages of economic analysis development in Russia are considered. The features of the analysis origin and development in tsarist Russia, further development in the post-revolutionary period and the difficulties associated with the transition to a market economy are considered. During the pre-revolutionary period, the economic analysis was reduced, mainly, to the analysis of balance sheet items and liquidity analysis. Since there were a large number of joint ventures, the accounting and analysis, respectively, was conducted according to the rules and methods of the foreign party. Scientific analysis was developed during the post-revolutionary period. At that time there were special areas of training at universities and the subjects appeared associated with the analysis. During the Great Patriotic War, the role of analysis was reduced to the reduction of prime cost with simultaneous quality control. During the postwar period, the role of analysis increased, but its functions were assigned to accountants and planners. Difficulties arose during the transition to the market economy. There was a large amount of translated literature and domestic developments with a different base and evaluation indicators. The same indicator in different sources is evaluated and interpreted in different ways. New trends of analysis emerged and are being developed. With the advent of new business entities, it became necessary to develop the programs for their reporting analysis.