The correct evaluation of the current level of development of the analysis of financial and economic activities of enterprises and the influence of its theory and science on analytical practice largely depends on knowledge of the history of its origin and formation. In the specialized literature the history is considered very rarely, and some important sources are not taken into account, which causes the relevance and practical significance of this article.  The newly discovered old paper on economic analysis - the brochure "A Brief Review of the Perm Industrial Complex for 1924-25 and 1925-26" was critically studied and evaluated, and also quite fully presented to a wide circle of readers and specialists. A number of important conclusions regarding the evolution of the analysis of economic activity have been made, as well as suggestions for further improvement in the current conditions of market economy management.