Formed at the final stage of the economic analysis the estimation includes all information received in the course of research of economic activities, and in the generalised kind contains data as about results of work of the enterprise, and the factors which have caused these results, reserves of increase of a production efficiency. however in the methodological plan it is necessary to distinguish an estimation of results, an estimation of factors and an estimation of reserves: the estimation of results characterises the reached level of development of industrial object; the estimation of factors opens the reasons and the conditions which have predetermined results of activity of object; the estimation of reserves reflects possibilities of improvement of the reached results which have not been used in the past, but can be realised in the future period.

These estimations and in their place in the scheme of carrying out of the economic analysis Differ, and the estimation of results is dominating. It speaks following circumstances. First, the initial stage of the economic analysis is the preliminary review of results of economic activities owing to what the tentative estimation of results which defines directions of the further economic analysis - revealing of the factors which have caused these results, and search of reserves of their improvement is formed. in other words, the tentative estimation of results determines formation of an estimation of factors and reserves.