Abstract
Annotation. The formation of a market economy, first of all, forms the analysis at the micro level, ie at the level of individual enterprises and their subdivisions. At this micro level, the basis of a market economy is formed. Macroeconomic analysis is intertwined with microeconomics and continues to be analyzed. Over time, analysis moves from the micro level to the macro level. At the micro level, the analysis is full of real values. It is related to the daily economic and financial activities of the enterprise: interpretation and analysis of its business plan; analysis of the implementation of existing marketing activities over a period of time and the results; identification of internal and general economic conditions that affect the production and sale of products; analysis of supply and demand relations; analysis of the final financial results (costs and profits) of the enterprise; analysis of the commercial market influenced by demographic, cultural, environmental, structural and organizational factors. Experience has shown that the traditional accounting service for recording business transactions in accounting registers does not fully answer the questions of many users of financial information. In order to make business decisions, this information must be changed and processed in a certain way. In modern conditions, an accountant needs to know various methods of forming financial results, choose an accounting policy that makes it possible to implement the financial strategy adopted at the enterprise, and present it to the management, that is, the scope of his activities will significantly expand from simple accounting to financial management, which is an integral part of the analysis of the financial situation.