Purpose of research: grounding the theoretic and methodic notions as well as improvement of the organization and techniques of economic analysis of business entity in he competitive environment. Object of research: economic analysis system of business activities of business entities of Ukraine. Subject of research: totality of theoretic and methodic as well as organizational and practical bases of economic analysis of business entities’ activities in the competitive environment. Methods of research: historic method, methods of theoretic generalization, grouping, comparison, abstract and logic method, modeling, observation, comparison, induction, deduction, cause-and-effect relation. Scientific novelty lays in grounding the theoretic notions as well as in development of the recommendation on improvement of the organization and techniques of economic analysis that will assist in determining the expediency of managerial decisions in competitive environment. Basic scientific grounds lay in the following: for the first time: the differentiation of determining subjects and objects of economic analysis as a practical activity and branch of scientific knowledge and educational discipline has been made as well as the classification of subjects performing analysis in the context of three forms of its display that gave a more precise definition to the place of economic analysis in the field of economic sciences has been made, as well as allowed to determine its content and objectives; the classifier of requirements towards an analyst has been offered (in particular, economic education and work experience, ability to apply methods of analysis as well as techniques of analytical work, possessing skills of organization of various kinds of analysis, computer skills, knowledge of peculiarities of economic processes and interrelations between them; abilities of to offer hypotheses on cause-and-effect relation among economic phenomena and processes) as a basis for objective evaluation of specialist’s abilities to carry outanalytical procedures and provide the proper quality of economic analysis; the issues have been improved as follows: the list of economic analysis objectives presented in the form of “objectives tree” due to which the possible alternative decisions are made, as well as internal and external factors and reasons, leading to the positive and negative changes in business entities’ activities in competitive environment, are considered; the mechanism of choosing the form of economic analysis organization depending on the volume and type of business and the sequence of analytic activities at industrial enterprises to develop data-base of managerial decision-making, to provide quick responding to changes in external and internal environment; system of informational support of economic analysis in the part of clarifying the list of components of economic (accounting, planning, standard) and other (technical, technological, social, environmental impact) information, which enabled grounding of unified approach towardsinterpretation of input and output information elements within the economic analysis system; legal regulation of economic analysis by means of developing the hierarchy of its levels (fundamental legal norms on enterprise’s activity, legislative acts of governmental institutions on organization and conduction of economic analysis, acts of branch ministries, business entities) for precise establishment of statements on the rational organization and methods, terms and procedure of submitting the summarized analysis results by economic activity types and by businesses; the following issues have undergone the further development: clarification of economic analysis organization essence (the system of the rational and coordinated actions in the process of object study according to the objectives set) as well as its theoretic grounding, which lays in formulating of four components – personnel, informational, methodic and technical support that will assist in prompt analysis carried out most efficiently and providingof reality and usefulness of economic information; theoretical fundamentals of internal business analysis for entities’ activities in the part of analytical evaluation methods development for intangible assets. This provides supplementary scorecard and its calculation standardization, unification of categorical set as well as objective assessment of businesses position in competitive environment; module structure of analytical subsystem in accounting software “1S:Prepriyatie 7.7” that will consider economic analysis organizational and methodic aspects and will provide timeliness, effectiveness, accuracy of analysis results. Extent of implementation: research results have been implemented into the practice of Zhytomyr regional state administration, public limited company “Sokolivsky kar’er (quarry)”, Auditing Chamber of Ukraine. Some results are applied in the educational process of Zhytomyr State Technological University for teaching “Economic Analysis (Theory)”, “Financial Analysis”, “Models and Methods ofDecision Making in Analysis and Auditing”, “Reporting of Enterprises”.
