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Modern business operations are characterised with growing complexity and uncertainty caused by various and dynamic environmental factors and the rapid development of science and technology. Management structures of business systems are faced with numerous demands and challenges which this complexity imposes, what also involves the need for simultaneous handling with a large number of internal and external information. The business analysis arises as a universal management tool that allows consideration of all the essential elements of business, creating a basis for right and timely business decisions-making and consequent achievement of the goals of profitability, growth and development of a business system.
This book consists of three sections: introduction, general and specificpart. The introductory part addresses the tasks of business analysis and its relationship towards the other functions and activities of a business system. The general part of the book deals with a business system as an object of the analysis, as well as with the role, importance and methods of business analysis. The third specific part presents possibilities, methods of application and benefits of management analysis through all the business aspects: from the analysis of business results, working capital and fixed assets, through the analysis of costs and factors of the quality of economy, to the analysis of activities and functions of a business system. The very end of the book elaborates the importance of accounting function for the business analysis, and the significance of analytical information for business decision making, while an overview of benefits that can be expected if the business analysis is consistently applied in daily operations of a business system are provided in conclusion.