We offer a new innovative method by which company resources are managed effectively through business planning and control, business analysis, which emerges as an independent field of scientific knowledge much later than Accounting, Law, Economic Theory, Management. Its development reflects the need for a comprehensive study of the capital of the enterprise. Its theoretical and methodological improvement meets the need for multilateral evaluation of economic activities. In modern microeconomic management, business analysis is established as “a specialized economic science related to the development of methods and models for analysis of investment, production, trade and financial activities of economic entities. Business analysis is the basis of business management. It “provides an opportunity to study phenomena and processes taking into account their complex nature and to develop multilateral reasonable solutions. The business analysis integrates the analytical capabilities of the management sub-functions planning, reporting and control.