Reaffirmation of business or balance analysis
Reaffirmation of business or balance analysis

Summary/Abstract: Motive and intent of this paper are focused on trying to encourage the discussion about the dilemma: whether to accept business analysis as a comprehensive source of financial and non-financial information, or just the balance analysis (financial report) necessary and sufficient for expedient business decision making and management business systems. It is an indisputable fact that the achievements of balance analysis are limited, while the business analysis expands them. In our theory and practice, balance analysis is preferred, while the business analysis is put aside, or in best case, fragmented into other disciplines which are studied in colleges.

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