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The article deals with one of the key problems of the economic analysis methodology, i.e. with defining the basis of comparison of indicators and methods to obtain them. In the course of the research, the procedure of intercompany comparison was studied. The bases of comparison are defined; their advantages and disadvantages are singled out. The conditions under which it is advisable to use a certain basis of comparison when conducting economic analysis are formulated. Special attention is paid to the impact of the selected bases of comparison on the analysis reliability, as well as on the speed and quality of decision-making. The choice of alternative management solutions based on the use of different bases of indicators comparison is substantiated. Export activities of a Eurasian Economic Union enterprise involved in cross-border trade are analyzed as an example. The results of this research can be used in the analytical work of the organization to improve the reliability assessment of economic performance and the effectiveness of the managerial decisions development.

On the Relationship between the Economic Indicators Basis and the Parameters of Managerial Decisions Development in an Organization