The Development of the Economic Analysis Methodology in the Digital Economy

• Main Author: Nataliya S. Plaskova
• Format: Article
• Language: Russian
• Published: Government of Russian Federation, Financial University 2019-01-01
• Series: Учёт. Анализ. Аудит
• Subjects: экономический анализ; инновационная деятельность; инновационный экономический анализ; цифровая экономика; методы анализа инновационной деятельности; economic analysis; innovation; innovative economic analysis; digital economy; analysis methods of innovative activity
• Online Access: https://accounting.fa.ru/jour/article/view/205

The subject. The article is dedicated to the questions of development of the scientific and methodological foundations of economic analysis and the formation of theoretical framework for the new directions and innovative analysis, the relevance of which in the emerging digital Russian economy is quite high. Aims and objectives. In this regard, the most important methodological task is to develop scientific attributes, the conceptual apparatus, and the system of specific methods and techniques of innovative economic analysis. Innovative activity characterized by a strategic vector of development is now gaining the dominant value, both for individual innovative enterprises and for the economy, as a whole, therefore, scientifically sound tool base for strategic forecasting of innovation performance is particularly important to achieve the necessary economic effect on micro-, meso- and macro-levels of management. Methodology. The solution of a wide range of tasks in the process of formation of high-quality information and analytical support of innovation processes should be based on the principle of connectivity, which allows to combine all management information of a reporting and budgetary nature with the necessary degree of aggregation and detail into a common cascading digital circuit that is convenient for use. The article discusses the methods of implementing the information management system on the principle of connectivity, which enables the formation of operational management reporting for daily monitoring of the implementation of the business plan and compliance with internal regulations in terms of management functions, business processes, decoding deviations, measuring the impact of factors on performance indicators. On the one hand, innovative analysis is a new scientific direction for development of the theory of economic analysis as an independent branch of economic knowledge. On the other hand, it stands as a methodical support of management system by performing one of the main functions of practical management in innovative industries. Conclusion. The study of innovative processes in Russia and abroad showed that their activation is largely determined by the ability to develop and implement a methodical tool for a system of quality information and analytical support of management functions at all stages of the innovation process. Innovative economic analysis as a new direction in the development of economic science and practice, contributes to the creation of a methodological basis for the formation of an information and analytical complex that provides effective management of innovation activities.