Özet:

The article states that the importance of the economic analysis is observed at all the stages of the management process and in the context of all management functions, since the economic analysis is a tool for identifying enterprise reserves and potential assessment, as well as a prerequisite for the development of rationally grounded business plans. Taking into account the increasing importance of competition in the current, economic system, the financial result is the measure of competitiveness in the market, which characterizes the possibility of its adaptation to changing conditions and the ability to withstand the external and internal influence factors. The research of literary sources is conducted, and the lack of a unified approach among the scientists regarding the definition of the directions and stages of the economic analysis of financial results is established. The article highlights the researchers' various approaches to the system of indicators of the economic analysis that characterize the financial results of enterprises.

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