Methodology for the analysis of financial and economic activities. Lectures Analysis of financial and economic activities lecture notes

Transcript

n1.doc

Analysis of economic activities.

Yakushina Vera Alekseevna.

Literature:

1. "Theory of ek.analysis" Bakanov, Sheremet
2. "Theory of AHD" Osmalovsky
3. "Theory of ek.analysis" Karakoz
4. "Modern ek-ka" Mamebov
5. "AHD and audit in market conditions" Kondrakov
6. "Fundamentals of eq-ki and business organization" Lviv
7. "Mikroek-ka" Halperin
8. "Fundamentals of theory and practice of FSA" by Moiseev
9. "Audit of calculations" Domilevsky

Topic 1. Scientific foundations, subject and tasks of economic analysis.

1. Subject and scientific foundations of economic analysis.
2. Types of analysis and their role in management.

1. Economic analysis- a system of special knowledge related to the study of processes, the relationship of processes, which, in turn, are formed under the influence of objective economic laws, under the influence of factors.

This is a knowledge system that is associated with the scientific justification of business plans, with the assessment of the business plan. This is a system of special knowledge related to the identification of positive and negative factors, with the disclosure of trends, the assessment of proportions, with the determination of results. business processes.

Cognitive activity is always based on practice, experiments, observations, as a result of which these factors are established. Understanding factors begins with analysis.

Analysis (from the Greek "dividing the whole into elements") is a research method, which consists in mentally dividing the whole into its component parts to highlight some properties, connections.

This method is widely used. But natural, technical sciences use devices, etc.

This analytical division should not be done arbitrarily, but on the basis of the task at hand.

At the same time, the following are distinguished: essential and insignificant signs - this is the so-called logical device.

Analysis, opening up the possibility of wider knowledge, as it were, destroys integrity, therefore, having studied the constituent parts of the subject, it is necessary to reconnect them, through synthesis.

Synthesis (from the Greek "connection") is a combination into one whole.

The transition from factor analysis to theoretical synthesis is carried out with the help of induction (the transition from the general to the particular) and deduction. They form the basis of the method of cognition of these economic processes.

The analysis is based on a whole complex of digital data (accounting), and is also based on a system of methodological techniques for studying various aspects of the activity of any economic unit.

Business processes, their results are reflected in the whole system of economic information. This economic information is very dynamic, but if it is rationally organized, then this flow is the main basis for conducting economic analysis.

Economic analysis has its own subject, but the subject of its interests is the assessment of economic processes.

Analysis - assessment of social economic efficiency, assessment of the final financial results.

Economic analysis- one of the elements of the production management mechanism.

2. The development of scientific methods is a prerequisite for improving practice and, in turn, practice also always leaves an imprint on science.

Currently, there are scientifically-based types of classification of economic analysis, a developed market economy has identified the need for differentiation and delineated such concepts as internal management analysis and external financial and economic analysis.

Internal management analysis- an integral part of the entire analysis system, information and analytical support management decisions.

External financial analysis- part of the analysis system that should provide communication for external users.

Analysis types:

1) if in the process of economic analysis conditions, results of economic activity, the level of use of available resources (material, labor) are identified, then such an analysis is called economic.
2) if the analysis is based on a business plan, assignment, project, based on their implementation, then the analysis is current.
3) if the assessment for a certain range of data on economic activity is carried out over a long period, then the analysis is forward-looking.
4) if the analysis is aimed at identifying the effectiveness of technical solutions, assessing the significance of the parties to the activity, then the analysis is technical and economic. On the basis of this analysis, an assessment is made on the use of available production capacities, areas, energy intensity, and power-to-weight ratio.

Operational analysis- assessment of the fulfillment of tasks for a short period (period of operational activity).

economic analysis has improved at the same rate as production capacity.

FSA is one of the most effective types of analysis, which allows solving problems in a complex that ensure progressiveness. This method is also called the method of active technical and economic diagnostics or the optimization method.

The origin of this method is associated with the development of production potential. In the 40s. XX century engineer Sobolev (worked at the Perm Telephone Plant) began to deal with the issues of functional dependencies between costs, between constructive use, between its use.

At General Electric, engineer Miles took over the same issue.

But only in the 60s. these methods of functional valuation have been developed on a scientific basis (and not in practice). Scientists-taxonomists (Karp ..., Maidoychik, Grampa) joined the problem.

Moiseeva also dealt with FSA issues of organizational assessment.

The conditions of market competition should give a new impetus to the FSA in all its directions.

The object of analysis are functions, i.e. consumer properties of products, processes, as well as the costs of creating these functions (living and materialized).

The subject of analysis yavl. Causal relationships between the consumer value and the value of specific products and products.

The main goal of the analysis is to find the optimal balance between consumer properties and costs.

The optimal ratio is to consider a number of dependencies (consumer properties are growing, competitiveness is growing, costs are falling, etc.).

The FSA combines both economic and functional analysis.

Function research. In the analysis, first the main and then the secondary function are selected.

1. Preparatory stage. The object is selected. A contingent of performers is being formed.
2. Information stage.
3. Analytical (creative or research). Specialists can be of different backgrounds. This stage is called brainstorming. The results are recommendations.
4. Recommended (affirmative). A document must be issued.

3. Tasks of analysis in a market economy.

At first, the analysis was analytical based on accounting and reporting data. As industrial potential develops, the relevance of the analysis lies in an integrated approach (full use assessment).

People who contributed to economic analysis: Khudyukov, Bakanov, Berkgolts, Veitsman, Maidaychin, Stotsky. According to the assessment of integrated development: Lvov, Sheremet, Paliy (father and son), Kovodvorsky, Danilevsky, Shchinkov.

There is no FSA as a complex discipline abroad, only here. But abroad there are:

n theory of inventory management (turnover of working capital, optimal batches of blanks, production start-up);

n theory of accounting and cost control (estimation of production costs (prime cost), determination of the profitability point).

Analysis tasks:

reorientation of the analysis method from the assessment of the already established stages to the assessment for the future. Questions of competitiveness, financial stability (assessment of the reliability of a counterparty partner), analysis when choosing counterparties (banks, suppliers ...), analysis of enterprise liquidity, forecasting some kind of industrial relations ...

Topic 2. Methodological and informational base of economic analysis.

1. Methodological techniques of economic analysis.
2. Factors and their classification.
3. Information support of economic analysis.

1. The subject of ek.analysis is understood as the dialectical method of approach to the study of economic, labor, production processes in their development, in their course. Those. these methodological techniques should reveal the content, direction and methods of research.

Research directions:

n identification and measurement of the role of various factors of economic, ecological processes

n study of the dynamics of development of these economic, production processes

n assessment of the results of the development of these processes, as well as an assessment of the available reserves

n identification of the level of implementation by the number, by the quality of assignments, plans, projects ...

The characteristic features of this method:

1) using a scorecard
2) studying the reasons for the change in these indicators
3) mandatory identification and measurement of the relationship between causes, factors, etc.

The goal is to improve the social efficiency of all processes.

In the process of analysis, analytical processing of ec.information, a number of methods of ec.analysis are used, conditionally they can be subdivided into traditional and mathematical ones.

The traditional methods include those that have been used since the inception of analysis (comparison, relative and average values, groupings, index method, chain substitution method, balance method, graphical method).

Mathematical techniques entered the range of applications later, when computers appeared, and their use is precisely an important direction in improving the methods and techniques of ek.analysis.

1st method: absolute and relative indicators are used in the analysis. On their basis, the method of ek.analysis is used - comparison. The more bases in comparison, the deeper the analysis. The analysis compares the actual results achieved with the design results for control. Comparison is used when actual results are compared with normative results to assess effectiveness. Comparison of actual results with past ones to assess dynamics. Comparison of actual results with average values is sometimes used to determine the location.

Comparison of actual data with data achieved abroad for the use of experience. Comparison of actual data with an eco-model to determine and establish the highest level of capability.

2nd direction of 1st reception: the task is compared with the expected results or with the actual achieved data, to determine the intensity of the task. The main thing with this technique is comparability in terms of indicators, comparability in the calculation methodology, comparability in a calendar period, in terms of work ...

Incomparability leads to opposite results.

Comparison is the initial stage of analysis, further reasons, deviation factors should be used and an appropriate assessment given.

2nd method - calculus. As a rule, averages are calculated on the basis of massive, but qualitatively homogeneous data. They give a generalized characteristic (compare arithm, compare weighted, compare harmonic, fashion, median). Fashion is structural average. Its difference from the average arithmetic is that it is found directly from the digital data of the members of a series. This is ... the value of the maximum point on the distribution curve. Median - the value of a feature at a unit in the middle of a series of comparable values.

3rd reception - groupings. They are most often used when the goal is to identify reserves, some kind of dependencies. The main thing is to choose the right signs. On the basis of the groupings, the dynamics of a process is calculated. An integral part of the groupings are analytical tables.

Graphic methods are used. They provide visibility, comprehensibility:

n columnar

n circular (specific gravity)

n linear (dependence by periods)

n coordinate (dependence of something on something)

n network.

Topic: Economic and mathematical methods (techniques) of ek.analysis.

Those. approximate, simplified calculations will be replaced by more accurate ones. Computers and EMM allow solving the so-called multidimensional problems of analysis.

We'll consider:

n methods of elementary mathematics

n classical methods

n methods of mathematical statistics (methods of one-dimensional, multivariate statistics of populations)

n econometric (to define either production functions or input-output functions).

All mathematical methods are based on the EMM methodology and involve solving a class of problems by using simulation models(drawing up equations). Depending on the goals of the analysis, the economic models are distinguished into deterministic and stochastic ones.

Determinism (from Lat. "Determino" - the doctrine of the objectivity and laws of any phenomena). On the basis of determinism, such phenomena are studied in which one cause, under certain conditions, gives rise to another, which is, as it were, a consequence. Those. deterministic analysis- the decomposition of the phenomenon under study by some direct factors, the influence of which can be measured quantitatively.

Stochastic (from the Greek "stochastos" - able to guess). Stochastic modeling is a method for solving a class of static estimation problems. The construction of models was carried out at the expense of factors that are not in direct relationship. These factors (connections) exist between random variables, but when one of the factors changes, the value of the other also changes. The construction of such models is based on the generalization of value options. And when it is necessary to measure the influence of these random variables, correlation analysis.

When a correlation analysis is carried out, it is determined that some factors (signs) determine others - functions (consequences), if the indicator changes under the influence of many factors, then it is necessary to make more observations.

The main indicator in this case is correlation coefficient:

2. Factors determining the result of economic activity and their classification.

1) driving forces of business processes
2) conditions for the completion of business processes
3) the reasons influencing these processes.

The economic activity of enterprises is a whole complex of interrelated economic processes.

The more detailed the factors are studied, the more complete the results, the more justified the decisions made. These factors are interrelated and affect the results of economic activities either positively or negatively. It happens that the negative influence of some factors can negate the positive influence of other factors.

According to the degree of influence on the results of work, the factors are divided into:

n basic (example: material supply)

n minor.

By the degree of quantitative measurement:

n - quantifiable

n not measurable.

By exposure time:

n are constants, i.e. influencing continuously

n temporary, i.e. valid for a certain period.

Intensive factors - more effective processes, factors.

Extensive factors - associated with the quantitative expansion of the material and technical base, with the involvement of additional labor resources.

By action coverage:

n specific, which are valid only for the given enterprise.

By the degree of detail:

n simple (the result of the influence of one reason)

n complex (the result of the influence of many reasons).

By the nature of the action:

n objective (do not depend on the results of the activity of the given enterprise)

n subjective (depend only on the results of the activity of a given enterprise, on the efficiency of resource use).

By the method of determination:

n direct (the influence of which can be determined without special calculations)

n calculated (calculations must be made).

By action on results:

n 1st order - directly affect the result and are studied first of all

n of the 2nd order - influence through the factors of the 1st order

n of the nth order.

3. Information support of ek.analysis.

when developing a management decision, the analysis is carried out on the basis of a system of indicators. This scorecard is the information base of the analysis, it is very dynamic.

The sources of analysis are divided into:

1.account
2. off-line.

Accounting sources of analysis:

1.accounting data
2.data from static reporting
3.data on business processes from operational accounting
4. data by sampling (sample studies).

Sample research methods:

n continuous surveillance

n strict documentation

n by accounts

n groupings from reporting tables.

For the analysis, the data of operational accounting and reporting can be used.

Off-line sources of analysis:

1. materials of audits. They are carried out by the accounting department, a group of auditors ...
2.conclusions of auditors
3.materials of tax inspections
4. materials of meetings of labor collectives
5. minutes of production meetings
6.explanatory notes and memos
7.working photo results for
8.Equipment census of available inventories
9.construction, technological and other documentation

10.Production certificates of equipment

11.results of visual observations

12. results of a sample survey.

4. Organization of analytical work.

Efficiency, the results of the analysis depend on the correct planning of work and its organization.

Conventionally, the entire analysis process can be divided into a number of main stages:

1. drawing up a program (plan) of the analysis. It is indicated:

n purpose of the analysis

n scope of analysis

n circle of performers (accountant, economist ...)

n sequence of analysis

n term of analysis.

2. selection of sources of information, control over the reliability of this information.
3. systematization and analytical processing of the initial data.
4. generalization of the analysis results and their registration in an appropriate document, which contains an objective assessment of the work. The document should contain proposals, recommendations, measures to eliminate losses and shortcomings, measures to improve production efficiency.
5. control over the implementation of the analysis results.

Topic: Analysis of the volume, quality and structure of products and services.

1. Methods and tasks of analyzing the volume of products, works and services.
3. Analysis of the rhythm of the release of GP and the completeness of the backlog.
4. Current and complex analysis product quality.

1. Objectives:
1) the main task of any enterprise is to assess the volume, quality, dynamics, structure of products.
2) checking the balance and optimality of the intended type of product, as well as assessing the reality and intensity of production indicators.
3) identification of the influence of individual factors on the final results.
4) development of recommendations (activities) of both current nature and for the future.

When analyzing the volume of sales of products, the following indicators are used:

1.absolute:

n natural

n cost

n labor

2.Relative:

n coefficients

n hundredths

Each of these meters allows you to identify the influence of any factors on the results. production activities.

Analysis techniques:

1.traditional:

n comparison

n indices

n mean values

n balance links

n graphs

2.math

n linear programming

Information base for analysis:

1) statistical indicators (supplement to the balance sheet - form No. 4)
2) data
3) operational reports
4) various types of accompanying documentation.

The production of products is assessed using natural and conditionally natural indicators, as well as in units of labor intensity.

TP = GP + services + cost ... calculation? for third parties

PP = TP-material costs

UCHP = TP-MZ + depreciation

RP = TP - + (O2-O1), O2, O1-balances in the GP warehouse at the beginning and end of the period.

The volume of sales is predetermined by the volume of TP or VP.

GP can be implemented by:

1) wholesale prices
2) retail
3) contractual

Wholesale prices are set at the level of retail prices minus trade, sales discounts, taking into account the location of the given enterprise.

When setting the selling prices for products, they are guided by the Decree of the Government of the Russian Federation No. 55 of December 19, 1991 and the Decree of the President of the Russian Federation "On measures to liberalize prices" of December 3, 1991.

in conditions of market relations, prices differ according to the characteristics of the purchase and sale:

1) the base price is set when there is a transaction and it is necessary to determine the grade and quality of the product, i.e. it is negotiated at the level of purchase and sale between the supplier and the consumer.
2) the invoice price is a conditional price, it is agreed at the level of the conclusion of the contract.

EXWORK - the seller gives the buyer the right to dispose of the products in his warehouse.

FOB - the goods will be delivered directly to the buyer at the expense of the supplier to the location (sea).

CAF - conditions where the seller pays the costs to the destination (air and rail).

CIF = CAF + insurance premium.

3) world price - determined by the level of prices of exporters or the level of prices at auctions, or the level of prices of leading firms.

2. Analysis of the structure and range of products.

Product structure- the ratio of individual types of SOEs in the total output of SOEs in kind.

The assortment characterizes the totality of products manufactured by ...

If the enterprise has overfulfilled the task for all products, but the degree of overfulfillment for certain types of products is not the same, then the structure will be violated. If 1 product is overfulfilled, and for others it is underfulfilled, then both the structure and the assortment are violated.

When analyzing the characteristics of the assortment structure, it is determined Coefficient of assortment, it is determined based on the business plan.

Product name	Volume at prices accepted in the plan	It is taken into account when determining the Cash value

Assortment ratio = 10800/12000 = 0.9.

This means non-fulfillment both by item and by assortment. It is advisable to count on assortment when products are frequently updated. Then the products:

n comparable (i.e. there is a base for comparison)

n incomparable (there is no base, but there are comparative coefficients of comparable and incomparable products).

With a large share of new products, the enterprise has structural shift, which is undesirable with an increase in the labor intensity of the product, or due to price changes.

Analysis of the implementation of agreements and contracts.

The basis for the fulfillment of the assignment for the sale of products is marketable products. When analyzing products sold, a number of aspects can be considered. The main ones are:

n provision of products intended for sale by agreements and contracts

n solvency of the counterparty

n Possibility of picking according to shipping standards.

Execution under contracts, assessment of performance is made by direct account, i.e. a comparison is made by quantity, by price, by delivery time, by agreement, by actual performance.

Such analysis can reveal the threat of overstocking due to the release of products that are not in demand or reveal impending losses due to penalties for underdelivery. The fulfillment of agreements on cooperative supplies can be especially considered.

3. Analysis of the rhythm of the release of GP and the completeness of the reserve.

Uniform release of products in accordance with the assignment is, first of all, release in accordance with some internal regulatory document - this is a schedule (ten-day, five-day, daily). But this does not mean at all that the release should be the same throughout the year. As a rule, schedules are drawn up for a month. And on the basis of the schedule, the rate of production is determined throughout the year.

For large-scale or mass production schedules of uniform output of products are developed, and the estimated indicator is the coefficient of uniformity. It is determined by the following algorithm:

Where is the underperformance per day in accordance with the schedule;

R - plan for the month.

The analysis looks at the underlying causes of unevenness. There are a lot of reasons: untimely provision of resources, incompleteness of AZP, disproportionate loading of equipment (breakdowns, downtime ...), lack of workers, errors in calculations, low level of production and technological discipline.

For small-scale and one-off production, the K rhythm is calculated. It characterizes the proportion of delivery of products for each week in relation to the task. To calculate it, the average daily delivery of products is determined, based on the number of working days in a month. (For example, 22 working days, 100% of production, then 100% / 22 = 4.54% per day, for a decade - 7 * 4.54% = 31.78%).



actually

The enterprise worked irregularly. The coefficient of rhythm is calculated:

Cr kv = (94.0 + 98.5 + 98.5) / 3 = 97.

Irregularity is tantamount to losses, primarily of working time. Elimination of irregularities creates opportunities for additional production, efficient use of resources.

Loss calculation formula:

P = (D1 + D2) -M * (B1 + B2) / 100 = 7 + 7-22 * (27.8 + 29.8) / 100 = 1.3 days.

M - the number of working days in a month

P - losses.

1.3 days * 12 months = 16.6 days

16.6 days * 1000 conventional units * 1000 people = 16.6 million conventional units

elimination of losses due to irregularity has potential opportunity increasing production output, improving quality, etc.

internal reasons that cause irregular release:

n insufficient quality preparation of production

n quality of calculations for the backlog set

n late delivery of components.

External reasons (may be objective):

n insolvency of the co-agent

n poor quality delivery.

To analyze the completeness, you can use the data of the operational accounting of parts, assemblies. Completeness analysis is carried out for large-scale and mass production, where an operational-calendar accounting system operates.

The analysis reveals the following:

n the number of parts and assemblies required for the release of products for the analyzed period

n the actual consumption of parts and assemblies for the same period is determined

n should be data on the actual number of parts and assemblies at the beginning and end of the period.

Od * n - one day need

P is the total number of nomenclature parts or items.

It is calculated for individual departments of the production process. Comparing it for individual shops makes it possible to identify any inconsistencies: excess or shortage of parts and assemblies.

4. Analysis of the quality and grade of products.

Product quality- a set of properties that determine the degree of its suitability to meet the corresponding needs of those using this product.

Product quality is formed even before its physical appearance. This is the so-called. scientific and technical level of products.

This original quality must be maintained throughout the manufacturing process ...

Standardization is the activity of establishing norms, rules, characteristics.

In the Russian Federation, they use GOSTs, OSTs (industry), STP (enterprises). They contain the requirements for which certification is carried out.

Certification is an activity aimed at maintaining compliance with established requirements.

In the Russian Federation there are general rules for certification. According to her behavior, a certificate is issued (a document of compliance with the requirements).

Certificate Standards:

1. ISO 9000 - contains a description of the standards of 3 quality models. Prevention of product defects both at the design and manufacturing stages.
2. BIP (defect-free manufacturing of products).
3. KSUKP (integrated product quality management system). Quality analysis according to this system is carried out in stages. First, the specific weight of products with a quality mark is determined, and then products are determined by categories: products of the 1st category, products of certain useful qualities, but below world standards; Category 2 products used in industry, but not in accordance with world standards. products assessed in category 2 are subject to discontinuation. Where products are not assessed in terms of quality categories, the grade category is used. The grade of products also characterizes the quality, but for certain industries.
4. when determining the grade, GOSTs and OSTs are used and grade coefficients are determined, confirming the level of quality.

release in t	% completion of the task	price per ton in conventional units	cost of issue in conventional units
on assignment			On assignment

Average to grade on assignment = 1450 / (300 * 5) = 0.96

Wed to grade fact. = 1465 / (310 * 5) = 0.98

Average price on assignment = 1450/300 = 4.83

Wed price fact. = 1450/310 = 4.72

(4,83-4,72)*310=33,3

When product quality is assessed, the reasons for the decline in quality are identified. Cause:

n low-quality raw materials, materials

n low qualification of performers

n violation of the technological process, etc.

These reasons are generalized, conclusions are drawn.

Topic: Analysis of material costs and the use of material resources.

1. The relevance of the analysis of material costs and their use.
2. Analysis of compliance with the norms of consumption of material costs and energy resources.
3. Indicators of the use of material resources.
4. Factors affecting the consumption of materials.

1. Rational use of resources has always been considered as a factor in increasing production efficiency. The need for such a reasonable decrease in Me production is due to the rather high specific weight of Me, energy carriers in the cost of production.

In industry, Mz is up to 75% and has an upward trend. Saving material resources is tantamount to increasing their production. This has great reserves of profitability. There is such a relationship between Me, labor intensity, Fe, the level of investment:

n if equipment and technology are improved, then the use of materials may tend to decrease.

Analysis of Me in production is carried out in the following directions:

1) examines changes in the level of Me as individual products and the entire commodity output. These changes must be viewed over time and in comparison to the assignment.
2) identifying the causes of changes and assessing the results achieved for certain types of products and for certain types of materials.
3) study of the quality and dynamics of consumption rates.
4) generalization and analysis of data on the amount of losses in production, on production waste for energy materials.
5) measuring the efficiency of using material resources when releasing new products to replace old ones.
6) assessment of specific Me production.

Scheme of the analysis of the used mathematical resources.

Sources of information for analysis:

1.accounting
2.internal reporting
3. statistical reporting.

2.Analysis of compliance with the norms of consumption of Mz and energy carriers.

Rationing the consumption of material resources (MR) of raw materials is an important prerequisite for the rational use of MR in production. The effectiveness of the entire system for the use of MR also depends on the organization of the regulatory economy.

At the enterprise, it is mainly technical services that are engaged in rationing of MR:

1) constructors
2) technologists
3) special regulatory department.

Rate - the maximum permissible amount of consumption of specific material resources per unit of production or per unit of work. When rationing the consumption, MR is based on the weight of the finished product or from the black weight of the blanks.

3.1) To use the material in kind. Kim = m / A, m is net weight, A is black weight.

3.2) K cutting = Mz / A, where Mz is the mass of the workpiece.

3.3) To use the workpiece = m / value of material per workpiece (Mz).

3.4) K losses = (A-m) / A

3.6) Specific Me. It is usually calculated based on the size of materials and volume: per 1 unit of beneficial effect.

The complexity of MR analysis is that a number of parts can be made from 1 type of material. Therefore, due to the large number of details, it is rather difficult to establish the cause of the deviation. Any deviations in production must be recorded in some kind of documentation. The rates can be individual and group.

Group norms - the average level of costs per unit of the same or the same type of product by type of resources.

Progressive for the enterprise will be the norm that will be based on modern technology, which is designed for productive equipment.

In the process of analyzing the validity of norms, the following comparisons can be made:

1) facts of consumption with the established rate
2) the achieved level with the consumption of previous periods
3) can calculate deviations by comparison with industry norms.

When assessing the use of mathematical resources, an analysis of the use of materials, utilization of materials is carried out. In order to carry out the analysis, you need to calculate the theoretical volume of costs. Waste collection and return should be provided for by the technological route. In addition, the enterprise should develop a waste classifier, where the main features should be indicated:

n at the place of origin

n by individual phases of the production process

n by types of produced materials

n according to the range of raw materials.

By the nature of the occurrence of sweat and waste:

1) provided by the technological process
2) caused by a violation of the technological process

Waste can be returnable and non-returnable.

4.Factors influencing Me products:

1) external - independent of the activities of the enterprise (changes in prices, supplies)
2) internal (the level of progressiveness of design solutions, technological process, organization of the production process and labor).

By appointment for the amount of material costs:

1) the factor of prices for material costs
2) the factor of norms
3) the factor of production losses.

Mo's analysis of the objects of labor.

indicators	service designation	actually	Deviate	growth rate
production volume
mat.costs
mat.recoil

The influence of changes in material consumption on the volume of production:

2.1893 * 530 + 0.0564 * 530/2 = 1175 p.

23450 * 0.0564 + 0.0564 * 530/2 = 1337 p.

Topic: Analysis of OPF.

1. Relevance of the analysis and information base.
2. Analysis of the state of the OPF
3. Assessment of the economic potential of the enterprise
4. Analysis of the use of OPF
5. Analysis of the use of production facilities.

1. The relevance of the analysis of OPF is largely determined by the mathematical technical base, i.e. the degree of equipment of the production process of OPF, as well as on the efficiency of using these OPF.

Analysis tasks:

1) the task of improving the degree of security of the enterprise OPF.
2) study of their technological level
3) the efficiency of using OPF
4) study of the effect of OPF on the value of output
5) identification of reserves for increasing the main indicator - return on assets.

OPF are divided into basic and circulating, active and passive.

The information base for the analysis of OPF is mainly accounting reporting (chart of accounts (12/28/94) and the position on accounting and reporting in the Russian Federation (12/24/94)). Currently, the number of reporting forms ranges from 1 to 2, depending on the industry. The most accurate value of the OPF is reflected in the balance sheet of the enterprise, and the development tables for this value can be used just for analysis. Accounting and analysis of OPF based on these tables can be carried out both in kind and in monetary terms. Natural expression It is necessary to determine the technical composition, to determine the production capacity of an enterprise, to draw up a balance of equipment, to draw up a balance of production capacity. All this is needed for a timely update.

To take into account the dynamics, to plan expanded reproduction, to create a depreciation fund, to determine the cost of a product and to determine the effectiveness of the use of OPF, a monetary value is needed. There are several types of assessments:

n full book value

n residual book value

n full replacement cost

n residual replacement cost.

Full book value - the initial cost, is formed at the time of entry into operation of the OPF. Depending on the sources of income of OPF, their initial cost can be understood as:

n the cost of fixed assets contributed by the founders as a contribution to the authorized capital of the enterprise.

n the value of fixed assets manufactured at the enterprise or purchased from other enterprises, or individuals, they are estimated at the sum of the actual costs, including delivery costs, installation costs, installation costs.

n the value of fixed assets received free of charge or funds that are allocated as government subsidies.

The monetary expression of the loss of physical properties or economic qualities is called depreciation. Historical cost - depreciation amount = residual book value.

Periodic general revaluation is required for fixed assets to be valued at uniform prices. The revaluation is due to the liberalization of prices, tariffs ... a revaluation is necessary for an enterprise to form reasonable monetary valuations PF, to update the PF, to create a sound source base

replacement cost less depreciation is called residual replacement cost. The degree of wear in% for each individual type of equipment after revaluation should remain equal to its degree of wear until the first assessment according to accounting data.

2. OPF - a set of material values used as means of labor for a long time, acting in kind in the sphere of material production.

By role in the production of OPF: production and non-production.

By types, depending on the technical functions and role in the production process: buildings, structures, working machines and equipment.

By ownership: own and rented.

By use: in operation, on reconstruction, in stock, in conservation.

OS includes:

1) capital investments for land improvement. It is determined in relation to the areas accepted for operation, regardless of the end of the work period. Sum is taken according to the amount of physical expenses
2) capital investments in perennial plantations
3) capital investments in land plots acquired by the enterprise at the actual costs of their acquisition.

When analyzing the composition and movement of OPF, the dynamics of change is considered with the determination of the specific weight of individual groups of OPF.

During the analysis, a technical survey and assessment is carried out, i.e. the amount of physical wear is determined either as a whole for any type of equipment, or separately for its parts. When determined in parts, a weighted average of the wear is generated and recorded as wear for that type of equipment. Physical and moral deterioration is different.

Physical wear and tear - loss of technical and economic properties, loss of consumer value, which is transferred to the finished product. Physical wear is assessed for two reasons - either by technical condition or by service life.

Where Tf is the actual term, Tn is the standard time, L is the liquidation value.

Moral deterioration - premature, before the end of the standard period of physical wear, equipment lagging either in terms of economic efficiency or technical characteristics. Obsolescence is also determined as a percentage based on expert judgment or on the basis of any quantitative measurements.

All coefficients must be determined for individual groups of equipment, in dynamics.

Analysis of the age composition of the equipment.

In order to analyze the OPF, you need to group them. First, they are grouped according to the purpose of the technical characteristics, then according to the duration of the equipment use. Further, a comparison is made according to the actual service life with the standard terms.

Equipment age group	types of equipment		specific weight in%
	rolled metal	forging presses.





specific weight in% of this group

The planned process of accumulating funds to compensate for retirees is called depreciation.

3. Assessment of the economic potential of the enterprise.

In accordance with international terminology, the assets of an enterprise are the so-called. economic resources that should bring economic benefits. That. assets have economic potential. This potential is subdivided into:

Active part

- “unexpected assets” is an amount of funds that does not have a physical form, but which can also bring income (business reputation, patents, trade marks, copyrights and licenses ...)

The method of assessing business reputation is based on the fact that to determine it, the main condition must be met - the excess of the company's net profit over the value of the industry average net profit.

Task: average industry profitability = 20%, average profit per year for the company over the last 5 years = 30,000, OPF = 100,000.

R = 30000 * 100% / 100000 = 30%

30,000 / 0.2-100000 = 50,000 p. - business reputation.

4. The efficiency of using OPF is characterized by the ratio of the growth rates of production volumes and the rate of change in OPF.

Fem = 1 / Fotd, Fvoor = OPF / average list of workers.

Fo analysis: determining the influence of factors on Fo, the influence of Fo on the volume of production.

Factors affecting pho:

n equipment performance

n By shifts of equipment operation

n cost level

n equipment cost

n specific weight of machinery and equipment.

Analysis of the use of equipment.

The equipment can be available, installed, operating. The provision of the enterprise with equipment and the completeness of its use are checked.

Extensive path indicators:

n number of equipment

n machine-tool hours worked

n shift factor

Intensive path indicators:

n production output per 1 machine-hour.

	indicators			Deviation from the assignment
	Volume in t.
	Fund of working time of equipment in machine-hours
	Production output in the r. For 1 machine-hour

Kek = actual time worked / planned time fund = 388000/469100 = 0.83

Kint = fact rubles / machine-hour / planned rubles / machine-hour = 15 / 12.3 = 1.22

Kintegralny = Kek * Kint = 0.83 * 1.22 = 1.01

81100 * 12.3 = -997.6 tr.

2.7 * 388000 = + 1047.6 tr. +50 tr.

The level of utilization of installed equipment is usually always linked to the use of productive space. In order to assess how efficiently the enterprise uses its production areas, the indicator of the removal of production areas is found:

5.Productive capacity- the maximum possible output of products in a certain nomenclature with the full use of production areas, taking into account pre-existing equipment, technology, modern organization of production.

N = P * F, where N is the power, P is the performance of the equipment, F is the fund of the operating time of this equipment.

N = F / Q, where Q is the labor intensity of the product.

Capacity is determined by the type of equipment or by production shops. In this case, the aim is to identify the "bottleneck", ie. groups of equipment that do not correspond in their capacity as a whole to the capacity of the workshop. As a rule, such an assessment is given when the degree of tension of the production task is determined and the power utilization factor is determined.

Nav = Ninit + Ninput * Action time / 12 + Noutput * Time? / 12

On their basis, the balance of production facilities is compiled.

Kconjugation = N / No * P = power of the main workshop / power of the analysis workshop, taking into account the specific weight of the use of products of the main workshop (P) = 1400 / (1000 * 1.5) = 0.98

Topic: Analysis of labor resources and indicators of labor resources.

Analysis relevance and informative base
Comprehensive and operational analysis of the use of labor resources
Factors of efficient use of labor
Labor potential analysis
Labor productivity analysis
Analysis of the use of the wage fund

1 At the enterprise level, the products needed by society are created and the necessary services are provided. The enterprise concentrates the most qualified personnel. Even in a market economy, the center economic activity- company.

The main purpose of the analysis of labor indicators is to increase the level of management of production and economic activities, to increase the level of socio-economic processes occurring within the enterprise. The analysis of the socio-economic development of the team is based on the system of labor indicators, since these labor indicators are associated with a number of other indicators that characterize the production and economic activities of the enterprise. That is why one cannot confine oneself to considering labor indicators, they should be considered taking into account all aspects of the economic activity of a production enterprise (situations in which the enterprise's activities develop: external conditions, one cannot consider economic indicators in isolation from material resources, the external situation, from the provision of material technical base).

When analyzing labor resources, it is necessary to take into account that each person has his own production potential; it must be borne in mind that the team consists of individuals.

The analysis of the use of labor indicators can be carried out at all levels of management, but taking into account the scope of the analysis, i.e. the degree of detail and reasons for deviations will be different, but the results of the economic analysis of the three indicators will always depend on the reliability of the initial information, on its completeness and quality.

Sources: statistical reporting, operational reporting, off-accounting documentation.

The main form of statistical reporting provided by enterprises is form No. 1T (quarterly and annual) - the number of workers employed in heavy work, in production areas with harmful sanitary and hygienic conditions, the amount of compensation to these workers. There is also a handicap # 2T (quarterly and annual) - on the use of labor resources (the average number of employees, payroll, data on unpaid wages).

Regulatory framework for the use of labor resources:

Law of the Russian Federation "On Employment of the Russian Federation" of 91
The Law "On Collective Agreements and Agreements" 92
Law of the Russian Federation "On the Procedure for Resolution of Collective Labor Disputes" 95
Law of the Russian Federation "On Education" 96
The law of the Russian Federation "On trade unions, their rights, guarantees of activity" 96
Labor Code of the Russian Federation, Unified Tariff Qualification Reference Book

2 A comprehensive analysis is called the final one, it means not only the end of the period, but also the final assessment of the activity, which is based on a detailed check of all components of the labor potential. A detailed check of factors that either improve or worsen the use of labor potential.

Complex analysis tasks:

1. Determination of the size and quality of labor potential in the structure of the enterprise, the production capabilities of the enterprise, the correspondence of labor potential to the planned output of the volume of production.

The size of the labor potential is determined by the fund of working time the collective, and the structure of labor potential is determined by the ratio between the categories of workers of the entire industrial-production potential in workshops, services.

The quality of labor potential is characterized by the correspondence of the category of work to the category of workers and on a different scale, both in the enterprise and in its divisions.

2. Assessment of the degree and rationality of the use of labor potential is the stage of identifying the reasons for the ineffective use of labor potential, i.e. determination of direct, hidden losses with the subsequent grouping of these causes, losses.
3. Evaluation of effective elimination of causes, losses.

Operational analysis.

It is designed to monitor the implementation of some established tasks, indicators and to make operational decisions to eliminate any negative deviations or to develop positive areas. This is a short period and decisions must be prompt.

Operational analysis tasks:

checking the compliance of actual indicators with the established ones, determining the magnitude of deviations
identification of the mutual influence of some deviations to determine the reasons

Link identification principles:

making some kind of management decision, i.e. do not wait until the month is over
determination of the possibility of increasing the size of the task or plan without attracting additional material labor resources
operational assessment of the interaction of individual divisions of the enterprise, workshops, services.

Operational analysis indicators:

Number and structure of employees
Labor productivity of workers
Wage fund

Action plans with timelines involved may be involved to address the causes

Requirements for the organization of the analysis:

Consistency - allows you to accumulate material for subsequent comprehensive analysis, build time series, determine those progressive trends that are characteristic of a given site
Simultaneity of operational analysis with other activities (with technical analysis, organizational analysis)
Reliability and quality of information for operational analysis

TP indicators:

The main indicator is the number. The number of personnel is formed from the number of workers, employees, specialists
The qualification of the composition of workers is an assessment of the structure of the TP. The generalizing estimate is the average tariff discharge. This is the average arithmetic of the wage grades, weighted by the number of workers who have these grades. Average category of workers = category * number of workers / number of workers Compared with the average tariff category of work. Tariff category slave-x = labor intensity * grade slave-x * volume of work / volume of work They are calculated to determine the conformity of the qualifications of workers, the complexity of the work to be done. This correspondence should be maximized, i.e. it is advisable to equalize these two indicators. If there is no correspondence between them, then if the category of workers is higher than the category of work, then additional payment is required.
Labor force movement indicators (abs. (Number) and rel.). relative:

Birched = number of hired / Number of workers

Disposals = Chuvolennyh / SSH

Ktek.frames = Disgraceful reasons / FH

Kstability of personnel = H worked the whole period / SSR

4. Indicators of the use of jobs (abs. (Number of jobs) and rel. (Кuse of jobs))

Kuse of jobs = SSH of workers / average year number of jobs

5. Provision of TRs with the volume of work. The absolute deviation from the required number of workers is calculated and the relative deviation is calculated. In this case, the conditional release of workers is determined. The magnitude of the deviations is determined as the difference between the actual number of workers and the basic number, corrected by the coefficient of increment in the volume of production in%

Number = 1000, Fn. = 1100, V-110%, 85% due to an increase in labor productivity

1100-1000 (1+ (1.1-1) * 0.15) = 85 people

Using the working time calendar fund. FRV assessment is made on the basis of the balance of working time, which is determined in people / days, people / hours. The maximum possible FRV is determined, and its use is assessed. Losses are identified and classified according to reasons. When analyzing the use of FRV, a number of coefficients are calculated: K the duration of the working time, K the duration of the quarter, calendar year, Average number of days (hours) worked by one worker.

Hours used = hours worked / max possible PV in hours

7. To use a changeable mode of operation.

Xshift = actual number / number in the largest shift

K can be determined for a specific date, or for a period. Considering this indicator in dynamics, the current trend is determined or an estimate is made in relation to the maximum possible value. It is differentiated for each industry and enterprise.

5 Analysis of labor productivity and the impact of labor productivity on the volume of production.

To assess the level of PT, a system of generalizing, particular, auxiliary indicators is used.

Generalizing indicators include:

Average annual production of one worker

Average hourly production of products by one slave

Average daily production of products by one worker

as well as the average annual output per employee in value terms.

Method for determining production output per employee in value terms Is the most common assessment method. One of the significant disadvantages is that when using this method, the influence of the price level is felt and, in addition, the level of material costs also affects this indicator.

Production in kind Is a more accurate estimate of the PT level. The disadvantage is that there is incomparability with a large nomenclature, assortment, grade, and the use of any conversion coefficients does not always accurately reflect reality.

Performance in standardized hours- this is the most accurate estimate, but there is a significant drawback - standardized hours can only be used at this enterprise and cannot be used at another enterprise, and these standardized hours are taken into account only for piecework performers.

The PT assessment is an analysis of the use of human labor, it begins with the calculation of the level of production of a worker and continues with an assessment of the planned, actually achieved, above-planned changes in the level of production per worker. The assessment is given both by the level of production and by the rate of change. When determining the pace, comparison can be made either with the achieved level, or with the level achieved in the past period, or with the standards, or with the economic model.

Private indicators are the time spent on the production of a unit of a certain type of product (the labor intensity of a unit of output). This output can be counted as one man-day or man-hour.

Auxiliary indicators - characterize the time spent on performing a unit of a certain type of work or on the amount of work performed per unit of time

The main purpose of the PF analysis is to identify the PF reserves and to identify the results of increasing production efficiency.

The average annual output (GWP) produced by one employee can be represented as a product of the following factors: GWT = UD * D * P * SV, where

UD - the share of workers in the total number of employees

D - the number of days worked by one worker per year

P - average length of the working day

SV - average hourly production

The calculation of the influence of these factors on the average annual output is carried out:

In the way of relative and absolute differences

By way of chain subst.

Integral way

The analysis should identify:

The degree of fulfillment of the in-house task for the growth of PT
Evaluation of dynamics over time periods
Influence of labor productivity on the volume of output
The degree of influence on the PT of individual factors, incl. and change in the labor intensity of products

The degree of fulfillment of the in-house target for the growth of PT.

Comparison by absolute indicators:

Increase in production = Vf-Vpl (rub.)

Comparison by relative indicators:

Increase in production = Vph * 100% / Vpl

Dynamics assessment

Per month - Jv / month = Vf / Vbaz

Per quarter - Jw / sq. = Jw / 1m * Jw / 2m * Jw / 3m

For the year - Jw / year = Jw / 1kw * Jw / 2kw * Jw / 3kw * Jw / 4kw

Influence of PT on the volume of production. At the same time, we determine the share of the increase in production volume due to changes in the number of employees and changes in their productivity.

I. Option - when the increase in the average headcount is less than the increase in production. In this case, if change.SSR = 5%, and change.V = 10%, then change.V = 100-5 * 100/10 = 50%

the variant is when the SSH remains unchanged, and the increase in the volume of production takes place. In this case, the volume change is made at the expense of the PT

III. option - when the change in RR is greater than the change in volume. all production is considered to come from numbers.

The degree of influence of certain factors on the PT.

Technical

Technological

Psychological

Socio-economic - socio-economic conditions within the enterprise or conditions related to the comfortable conditions of employees, interest in creating the image of the enterprise.

Saving staff due to technological factors (mechanization, automation).

Tbaz and Tf - labor costs for one product

Vf - the volume of products on the labor intensity of which this process was reflected

Фф - hourly fund of time of one worker or all workers in hours

K is the coefficient of fulfillment of production standards by workers.

Р - duration of equipment operation

A is the number of products.

There may be organizational events:

Tf - the actual decrease in labor intensity in the region of carrying out an organizational event or improving the production process, the labor process in normalized hours

Savings by reducing production losses.

Fbaz and Ff - the number of days worked by one worker in the basic and planned nature

Chr - the estimated number of workers

Y - the proportion of workers in the total number of PPP

When we assess the PT and determine the amount of loss of working time, then the reason can be either the presence of whole-day downtime or the presence of intra-shift losses (lack of tools, equipment breakdown, worker's fault, downtime). They can affect the average hourly output.

If it is necessary to determine the amount of volume loss due to these factors, then the following formula can be applied:

(Df-DB) * Vsr / dn = V loss.

Labor intensity analysis. Analysis of the volume of a unit of production or the total volume of production.

Labor intensity is the cost of working time per unit of production or for the entire volume of production. Calculated as a ratio:

Te = T / A = FRA for the manufacture of a certain type of product / quantity of products

T / V;? / H / rub - the reverse of the average hourly production of products.

Decrease in Te production is one of the most important factors in the increase in PT, since the increase in PT is primarily due to a decrease in Te and not just a decrease in the norm.

In the process of analysis, the dynamics of Te is studied.

Reasons for changing Te and the effect of Te on PT (factors):

design changes in production (new technical solutions)
availability of technically sound standards => conversion factor
orderliness of rationing - the system by which the norms are revised
change in specific weight of their purchased products. (UVpl - UVf) * Тm / (100-UVf), where UVpl - specific weight according to plan, Тm - planned Te for actual production output
improving the organization of labor and production. Its goals:
simplification of the product, i.e. reduction in the number of assemblies and parts
improvement of design for any product, development of TP-sa based on the modular principle of technological preparation of production.

The estimated indicator on the basis of which the final results are produced is the specific Te of production.

Analysis of the dynamics of the level of Te production.

Indicator	Past period	Reporting period	Growth of the indicator level,%
			Plan for the past period	Fact to the previous period	Fact to the plan
Volume, million rubles
Worked out by all workers, thousand normal hours
Specific Te per 1 million rubles. normalized hours
Average hourly output, thousand rubles

Sometimes Te increases with a significant weight of the newly assimilated products. Or it can increase when carrying out measures to improve the quality of the product, to ensure over-competitiveness. Here additional expenditures of labor and funds are required, however, the gains from the increase in Te products.

Therefore, the interconnection of Te products, quality, production cost, profit volume should be the subject of attention in the analysis.

For a more detailed assessment of the fulfillment of certain levels for those products, in order to identify reserves in an increasing PT, the fulfillment of production standards by piecework workers, both individually and on average for the enterprise, should be assessed.

For this, K is determined for the fulfillment of production standards ( KNV) as a weighted average.

6 The use of payroll, its analysis. Areas of assessing the use of payroll:

FOT = V * H * K - at the Soviet time H-standard, V-volume of production. N = payroll / V, K-calculated indicator (there are planned, design and actual). When calculating the payroll, the specific weight of workers directly producing products should be taken into account.
One of the directions for assessing the use of payroll is to determine the absolute and relative cost overruns or savings in payroll.

Relative change

Kv - Krosta by production volume

Example: FOTplan = 9600tr, FOTfact = 9800tr, change volume = + 5%, specific weight of made-in = 50%

Change FOTabs = 9800-9600 = + 200tr - overrun

Change FOT% = (9800-9600) * 100% / 9600 = + 2.1% - losses

Change fototn = 9800-9600 * 1.05 * 0.5

The next direction for assessing the use of payroll. It is necessary to consider the structure of the payroll, i.e. it is necessary to determine the specific weight of remuneration for various categories of workers.

Analysis of the structure of the use of payroll.

	Base period	Reporting period
	Abs.total, tr	Abs.total, tr
Piecework workers
Time workers
Employees, specialists, etc.

12/23/97. Two directions for the use of payroll

W = V * H * K
FOTf-FOTbaz = - + rev. (planned dynamics)
By structure, i.e. specific weight PHOTO p. ? (?, piecework, time-based) of each category in the payroll
Determination by factors. When factors are investigated, the average salary is used. Average salary is obtained by referring the payroll to the SSP PPP? Avg.z / n = payoff / SSCH PPP. When an assessment is made at the level of salary, then the assessment of the average salary is considered:
by categories of employees
by specific weight in the value of average wages and salaries of premiums and allowances. Moreover, allowances of a different nature
average salary in dynamics:

Over the past period

Baseline

Planned level

FOT = Avg.z / n * SSCH PPP

FOT = (Average w / p f-Average w / p pl) * SSCHf

If you need to consider the dependence of the payroll due to the SSCH, then - + PHOTssch = (SSCHf-SSCHpl) * Avg.z / n pl

FOTpl = 9600tr

FOTF = 9800tr

Change FOT = + 200tr

Change FOT / FOTpl = 200/9600 = 2.1%

SSCHpl = 1000 people

SSCHf = 1100 people, i.e. we keep in relation to the plan the number is 10% less.

FZPpl = 9600tr * 1000 people = 9600?

FZPf = 9800tr * 1100person = 8910tr

Change FOT = (8910-9600) * 1100 = 760tr

The next direction of payroll is to determine the ratio between the level of average wage and the level of PT and it is assumed that the optimal ratio is considered when the level of PT is ahead of the level of growth of the average wage. It is this ratio that makes it possible for an enterprise to accumulate a certain amount of funds to ensure expanded reproduction, i.e. to increase the volume of production, create a material base, ensure the functioning of incentive systems for workers at the enterprise. In order to determine how correctly the payroll for the previous period was determined, the ratio of the following coefficients can be used:

Kfot = Kv * Kav.z / p / Kpr.tr., Where

Kv - growth rate by volume

Kpr.tr. - coefficient nt PT

This coefficient should be low.

Determination of the ratio of payroll, Avg.z / p and PT

Indicators	Basic transl.	Current trans.	Base transfer to current transfer, in%

SSH works-x
EWP of one worker
Volume of production
Average production per worker
Increase in WFP by 1% increase in PT

6th column - information base.

3 line SZP of one slave = line 1 / line 2

5 line PT = 4 line / 2 line = production volume / SSHrab-x

Кфот = Кv * Ксзп / Кпт

What are the main features of payroll in terms of market payment?

The salary is always considered as the worker's share in the general consumption fund of the people. In the conditions of a planned-regulated economy, this share was always allocated for payment according to work.

This practice of forming the payroll created confrontation (competition) between the interests of workers and society, because the employee and the enterprise always fought for an unstressed plan (they hid reserves, tried to overstate the payroll), and the state was interested in efficient economic management, i.e. in pay according to work, but without equalization, i.e. different interests of the state and workers. In order for there to be a coincidence, these interests had to be united, i.e. to raise the level of payroll, but on the basis of an increase in production efficiency.

When analyzing the effectiveness of the use of payroll in market relations, proceed from the following:

pay should be an effective incentive to work
social justice does not change, but presupposes income differentiation of workers
the amount of funds allocated for consumption should be beneficial as a slave ...

There is such a theoretical substantiation of income per employee, based on the following concepts, that distribution according to work does not directly determine the relationship between the employee and the whole of society, but through activities at a specific enterprise, i.e. The salary of a worker is part of the value of the product produced and it must be guaranteed by the income of the enterprise. That is why the rights of enterprises during the formation of the payroll were expanded and the company received the right to form the payroll itself.

Topic: Analysis of production costs.

Production costs and their types
Analysis of production costs by economic elements
Cost analysis by calculated items
Analysis of costs per ruble of commodity output
Analysis of the level of profitability of production
Factor analysis of profit

1 The costs of production in any kind of activity are production factors. There are two approaches to estimating production costs:

accounting
economic

Accounting: in the conditions of a planned-regulated economy, only the accounting approach was the subject of planning and accounting. And this is quite understandable, since the costs of any enterprise in any period are equal to the value of the resources used. This value of the resources used has always been recorded in the accounts of the activities of enterprises. These are explicit costs (costs).

But economists, in addition to explicit costs, take into account implicit (alternative) costs.

When making management decisions and assessing the actual costs, economists should consider not only the income reported, but also alternative options, i.e. the enterprise will be viable, it can have income, profit, and at the same time, the maximum profit should be at the minimum cost.

An enterprise may incur fixed costs even when the firm does not produce anything, i.e. depending on the volume of products or the volume of services provided (depreciation, management, insurance, advertising, etc.). further, the costs of raw materials, materials, workers' wages, etc. change in proportion to the change in the volume of production, the change in the output - variable costs.

The time during which the firm changes the volume of production only at the expense of variable costs, i.e. fixed costs remain unchanged, called short period.

The time during which the firm changes the volume of production so that all factors become variable is called long period and in this case there are:

Conditional fixed costs - do not change in direct proportion to the volume of production (the company has reduced the volume of production, and the foreman works as well).

Conditional variables - change in proportion to the cost of production.

There are also three types of effect creation:

increasing economies of scale (i.e., output increases in a proportion that exceeds the increase in resource costs)
constant effect of growth in the scale of production, in this case the volume of production increases in the same proportion as the cost of resources (normal)
diminishing effect of the growth of the scale of production, in this case the volume of production increases to a lesser extent than the cost of resources (the payment increases) and at the same time the average and long-term costs of resources increase (resources will rise in price)

2 To determine the value of production costs for any form of ownership, the cost category is used.

Decree of the Russian Federation No. 352 of August 5, 1992 approved the Regulation “On the composition of costs for the production and sale of products, works and services included in the cost of products, works and services and on the procedure for generating financial results taken into account in taxation”.

In this Regulation, the cost of products, works and services is a cost estimate of raw materials, materials, fuel and energy, OPF, labor resources used in the production process, as well as other costs of its production and sale.

The cost price is a qualitative indicator that characterizes the production activity of the enterprise.

High-quality - it is in it all aspects of the enterprise's activities and the degree of technological equipment and the development of new types of equipment, new types of products. It also reflects the level of production and labor. The degree of utilization of the facilities available to the enterprise also affects.

The same indicator reflects the efficiency, the efficiency of the use of material and labor resources.

In order to give an estimate of the cost price, a whole system of estimated indicators is needed.

This can be grouped along the following lines:

analysis of cost estimates by economic elements,

analysis of production costs:

Information base for analysis of production costs

(on the basis of which some conclusions can be drawn, something can be found).

I. Statistical reporting, totals, etc. In the conditions of a planned-regulated economy, statistical reporting took the form:

The cost price was reflected according to the plan in dynamics (not now)

Form for the whole set of costs (not currently)

Cost in general (not currently)

Now information can be obtained from the balance sheet, balance sheet applications.

II. The official basis for an economist is accounting (analytical and synthetic accounts, tabulegrams, primary documents: requirements, invoices, contracts). We also need a regulatory framework - the norms of labor costs in rubles, all to be converted into rubles (at tariff rates, tariff transactions).

Why did they refuse statistical reporting? Because there is a trade secret.

In a planned economy - the dissemination of advanced experience (in terms of the cost per ruble of production). TsNI - everything was regulated.

In a market economy, they switched to international standards.

Production costs are heterogeneous in their composition, economic purpose, and heterogeneous in their role in the manufacture and sale of products. This necessitates their classification. According to the economic content, production costs are grouped by elements:

Material costs,? Waste

Labor costs

Social contributions

Depreciation of fixed assets

There are 8 economic elements, the so-called. material costs:

Raw materials and supplies

Semi-finished products

Fuel

Energy

This grouping by elements characterizes the costs of production, including the costs of works and services of a non-industrial nature, i.e. all costs, wherever they are made. On the basis of these economic elements, an estimate of production costs is formed, including an estimate of the costs of forthcoming costs - for the expansion of production.

The analysis of the cost estimate for production by economic elements is carried out according to the assessment of specific weights in% to the total costs.

Table: Analysis of production costs by economic elements.

Cost elements	Base period	Current period	Change in specific gravity in%
			Change in specific gravity in%
Material costs - waste
Labor costs
Social contributions
Depreciation of OPF

This is the whole range of costs, taking into account the costs of material production.

As a result of such an analysis, a comparison of the costs of the base period or those determined according to the estimate with the actual amount of costs is revealed.

The comparison of the plan in this way is due to the fact that the costs are not considered for the commodity output, i.e. These costs, as it were, accumulate the costs of future periods associated with the development of new products, with the development of new technical processes, i.e. forthcoming payments - these expenses accumulate the costs of accumulating WIP. That is why the comparison is made not by absolute numbers, but by relative values.

The analysis reveals the reasons for the deviations, the factors influencing these changes, and then the identified deviations can be reinfected, they will look for the guilty ones.

When analyzing, you need to take into account the difficult points. The cost of material resources should be estimated:

based on the purchase price of material assets (VAT should not be taken into account, it is accumulated on other accounts)
markups, allowances, commissions that are paid by foreign trade organizations, not including in the cost of material costs:

The cost of exchange, brokerage services

Fee for transportation, storage, delivery, if carried out by third parties, i.e. TZR.

Depending on the content of TOR, they can go either to reduce the profit of the enterprise, or are included in direct costs.

Block. We studied the methodology of using material resources in detail.
Analysis. M + Z + CH + A = Sum of costs

10.02.98

3. For the purpose of analyzing costs at their place of origin and for determining costs per unit of product of a certain type of product, a grouping of costs (classification) by costing items is used.

The list of calculation items, their composition, methods of distribution by type of product is determined by industry. Each industry develops its own guidelines, taking into account the nature of production, industrial structure. The most difficult calculation technique in mechanical engineering.

1. Materials (excluding returnable waste).
2. Purchased semi-finished products
3. Salary of basic production workers at rates and rates
4. Social security contributions
5. Costs associated with the operation and maintenance of equipment
6. Workshop costs.

Shop cost.

7. General plant costs
8. Expenses for the development of new products
9. Losses from marriage

Production cost.

10. Selling (non-production) expenses.

The total cost of a unit of a product (or of an entire product release).

All costs are subdivided according to certain criteria:

1) in terms of the economic role in the production process (for basic and overhead). The main articles - these are the costs associated with the manufacture of products. Others - waybills(associated with the maintenance of the production process and product sales).
2) according to the degree of dependence on changes in production volumes (variables - changing in proportion to changes in the volume of output; conditionally constant - not changing or changing not proportionally).
3) according to the cost-to-cost ratio (direct and indirect).

Direct costs: costs of raw materials and materials (basic materials that go directly to products, purchased semi-finished products, auxiliary materials, fuel, energy).

The amount of expenses for materials is determined by multiplying the consumption rate by the purchase price of a type of material, taking into account transport and procurement costs. Those. these costs are included in the cost of the reporting period to which they relate. If costs are incurred in foreign currency, then these costs are determined by converting to an amount that is determined at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction.

The wages of production workers are made in the following way: according to the basic piecework wages based on production rates and rates. When paying on a time basis, they are based on the number of hours of work at the set time and the established tariffs. Deductions are calculated according to the norm for the basic salary established by law.

All direct costs are analyzed by comparing the achieved level with the actual value; with the past period; in dynamics. It is analyzed either per unit or for the entire commodity output, i.e. assessment of the use of costs at their place of origin. Are emerging deviations considered by factors? formation of organizational conclusions.

Indirect costs:

the cost of inventory items for the maintenance of equipment, machines in production workshops; labor costs for workers to service workers in the shops; on repayment of the cost of services from the outside; tool wear; depreciation of equipment and inside the shop transport; cost of auxiliary production services.

Indirect costs are allocated per unit of product according to the estimated standard method. Those. the amount of expenses is determined according to the estimate, and then this amount is determined as a percentage of the amount of basic wages of production workers. The resulting percentage is distributed per unit of production.

Workshop costs- these are the costs of maintaining the workshop management apparatus, for other workshop personnel; deterioration of the MBP; depreciation (excluding others); Goods and materials; costs for equipment and safety, labor protection.

The amount of these costs is determined, their distribution to the unit cost is carried out similarly to the RSEO.

General plant costs:

to the administrative apparatus (director, chief accountant, chiefs).
other personnel (typists).
the cost of wear and tear of general purpose inventory.
depreciation of fixed assets of the management structure.
travel expenses, telephone.
for the training and retraining of personnel.

The amount of costs is determined and distributed under this item similarly to the RSEO.

Non-production costs related to the sale of products, packaging, storage, transportation. This is advertising, participation in fairs, exhibitions.

Analysis of indirect costs is carried out in the following areas:

the dynamics of indirect costs per 1 ruble of commodity output is studied.
the influence of changes in the structure of the volume of output on the value of these costs is considered.

The analysis can be carried out based on the assessment of the use of estimates by type or group of consumption. At the same time, deviations, non-productive costs are identified, and their values are determined. The structures that influenced the level of these expenses are analyzed.

24.02.98.

The costs are grouped:

by uniformity of costs... There are single-element, complex costs
on participation in production: industrial, non-industrial.
By the frequency of occurrence: current, simultaneous (costs of preparation and development of new types of products; costs of launching new industries). The determination of the amount of these costs is based on the calculation of the estimate. When drawing up an estimate, the costs are provided for the development of design documentation, for the development of technological documentation, for the manufacture of a prototype.

The costs associated with the manufacture of design and technological documentation for the manufacture of special tools, as well as the cost of the first set of special tools also belong to this estimate.

The amount of costs, determined according to the estimate for these purposes, should be distributed by the size of the pilot batch (by the number of products) and reflected in the cost price of not all products, but only these products by the size of this pilot batch.

By efficiency: productive (creating use value in the production process at minimal cost) and unproductive (due to a lack either in technology or in the organization of production). They are always reflected in the reporting period in which they are identified.

Costing per item is necessary for several purposes:

to determine the profitability of individual products
calculation - for the subsequent development of any measures that are aimed at reducing the cost of any product.

- should be greater than 0.25.

The next direction in assessing the value of production costs is the analysis of costs per 1 ruble of commodity output.

The increase in the share of new products in the commodity output, as well as the need to link the volume of costs with the amount of possible profit in the production sector, necessitates the introduction of such an indicator as the cost per 1 ruble of commodity output. This analysis is performed:

to determine the level of cost change in production
to determine the level of profitability

The indicator of costs per 1 ruble of commodity output was introduced in 1958. as universal (for all sectors of the national economy), as a bonus? and as a fund-builder.

Determination of costs for 1 ruble of commodity output.

Indicators	Base period	Planned period	Reporting period

Cost of marketable products, tr.
Marketable products in actual prices, tr.
Costs per 1 ruble of marketable products, p.
Estimated profit, tr.

Planned cost reduction = (84.9-83.3) * 100 / 84.9 = 1.81%

Actual cost savings = (84.9-82.6) * 100 / 84.9 = 2.71%.

These cost variances can be influenced by a number of factors:

product range and production costs
the range of products and the value of prices at which these products are sold.

5. The estimated profit, like the cost price, is an indicator characterizing the efficiency of production, reflecting the degree of use of material, labor and other means.

In a planned economy, the estimated profit received great attention.

In market conditions, profit as a ratio:

It is important that profit aligns the enterprise with increasing production efficiency while maintaining continuity so that momentum can be identified.

6. Profit is then monetary assets in a market economy - this is a prerequisite for the enhanced functioning of the enterprise. Those. the vitality of an enterprise depends on:

to what extent is the return of advanced funds ensured
to what extent the achieved level of profitability creates the possibility of further growth of production (what factors of influence, factors of profit growth; how does the structure and range of products, changes in the volume of products, the level of costs, the level of prices)

Cost analysis method - "CVP" (cost, volume, profit).

Critical sales are sales that do not generate profits.

03/10/98. Topic: Analysis of profitability indicators of enterprises.

The structure of the company's income.
Absolute indicators of the profitability of the enterprise.
The relative indicators of profitability of the enterprise and their relationship.

1. In the conditions of market relations to make management decisions, you need to know not only the size of the profit received by the enterprise, but also their profitability. Profitability characterizes the efficiency of the enterprise and the skill of investment management. The main parts of the profitability are profit, but the profit that is given in the calculations is a fairly conditional value. In practice, it is carried out: in accordance with a number of documents, in accordance with the regulatory documents used by the STS.

The concept of income is more capacious than profit. In the explanatory dictionary, "income" is a flow Money. Income- This is money that comes at the disposal of the enterprise in various forms. In modern economic conditions, along with profit, an enterprise can receive other incomes (dividends, interest on deposits, etc.).

Therefore, it would be correct to call the final result from financial and economic activities not balance sheet profit, but balance sheet income.

The company has at its disposal temporarily free funds, which are of a targeted nature, which are regularly transferred to the bank account. such amounts of funds can only be used after a certain period of time. These are depreciation deductions, deductions to any reserve funds, for the creation of other funds provided for by law. When you create a reserve or other fund in the balance sheet, the profit itself decreases. These deductions are not included in profit, but they remain at the disposal of the enterprise.

To determine the size of the enterprise's funds, it is necessary to determine:

net profit
depreciation amount
the amount of accrued reserve funds at the expense of profit.

They characterize the profitability of the enterprise for the reporting period.

2. When determining the degree of return on invested capital, a whole system of interrelated indicators is used. Each of these indicators for users of reporting has its own meaning, has its own economic interpretation. When analyzing profitability, several calculation methods can be used, but most often they are calculated as the ratio of some type of income and some kind of comparison base.

Indicators(numerator):

Profit or income from the main activity of the enterprise, i.e. profit from the sale of products, services, type of work. This is the financial result of the enterprise for which the enterprise was created.
Profit or loss from financial activities... This is the balance between income and loss on operations not related to the sale of products, taking into account the interest for using a bank loan.
Investment income. This is a part of the profit from financial and economic activities, which is the amount of income from any financial investments in shares of other companies, shares, bonds.
Balance sheet income or balance sheet profit. This is the amount of income from the financial and production activities of the enterprise.
Net profit. This is part of the balance sheet profit minus contributions to the reserve and other similar funds minus the amount of payment of profitable payments minus income tax.
Profit is at the complete disposal of the company. This is an absolute indicator, equal to income after the completion of all distribution operations, it differs from net profit by the amount of accrued dividends on shares.
The net result of the exploitation of investments. This is the economic effect received by the company from the use of invested capital = the amount of balance sheet profit + interest on the loan. This indicator can be considered as payment for financial assets transferred to the disposal of enterprises or as income from equity or borrowed capital.
Cash flow. The amount of funds that the company has at its disposal, albeit temporarily = net profit + accrued depreciation charges + reserve fund.

Denominator of absolute indicators:

Proceeds from the sale of products excluding VAT, excluding excise taxes.
Equity capital = authorized capital + the amount of reserve capital + the amount of reserve funds + the amount of retained earnings of previous years + the amount of social funds + the amount of targeted funding + the amount of budget receipts + the amount of inter-branch off-budget funds.
Net assets are the amount of funds invested in the company = the amount of own sources of funds + the amount of long-term liabilities. Or the difference between the total amount of the balance sheet for an asset and the amount of short-term liabilities.

Rates of return can be calculated either on a specific date, or average annual data can be calculated.

3. These indicators are divided into:

profitability indicators of the enterprise
return on equity indicators
indicators of the profitability of the assets of the enterprise.

Profitability indicators:

Self-financing rate = Balance sheet profit (6) / Amount of products sold * 100. This indicator reflects the profit that the company has from each ruble of products sold. It characterizes the ability of an enterprise to self-finance, it is important in the development of financing policies and it can be viewed as an opportunity for intensive development.
The rate of entrepreneurial income = Net profit (5) / Sales revenue * 100. Gives an idea of the results of the economic activity of the enterprise, the degree of strength of its position. This indicator characterizes the strength of the enterprise in the sales market. Decrease – reduction of supply for products.
Profitability of products sold = Profit from sales (1) / Proceeds from sales * 100. Managers use this indicator to control the relationship between the quantity of products sold, their prices, and the value of production costs.

Return on equity indicators:

Return on equity = Net profit (5) / Equity. This is a key investment indicator, in the West it is called the rate of return on equity. Shareholders and investors pay special attention to this indicator, since it shows in the best way how much profit each ruble of their own funds brings.
Total profitability = Balance sheet profit / Equity * 100. This indicator characterizes the activities of the enterprise, the profitability of the enterprise from all types of activities per 1 ruble of equity capital. This indicator is used in the analysis of working capital. This capital can be characterized by the share in the total amount of assets. This is the ratio of borrowed capital and equity capital.

Return on assets indicators:

Net profitability = Net profit / net assets * 100. Gives an estimate of the return on equity.
Return on total equity = Net result (7) / net assets * 100. In foreign practice, this indicator is considered as one of the main and gives a characteristic of the effectiveness of the enterprise.
Return on cash = Cash flow (8) / net assets * 100. Provides the opportunity to profit from all types of activities.

03.24.98 Topic: Auditing and its legal basis.

Literature: Podolsk "Audit", UNITI.

The concept of audit and prerequisites for the creation of audit services.
Internal and external audit.
Normative acts on audit activity.
The principle of independence in audit.
The main stages of the audit.
Labor relations audit.

1. Even 3-4 years ago, audit firms were new. Although it was necessary for the activities of enterprises for market purposes.

The audit is considered in different ways. Previously, many experts identified auditing with the verification of the accounts of non-state structures. They were wrong. Others equated auditing with accounting activities. This is also not true. Still others emphasized the main aspects of the audit - confidentiality, independence, payment. In fact, the point is different.

Audit - (trans.) Accountant, controller.

In a planned economy, there was no need for an audit. There was no need for independent control. Control was departmental (carried out through line ministries) and non-departmental. The composition of this group of controllers included: an accountant, employees of regular services, labor specialists to assess the organization of labor, labor standards, technologists and employees of the control service. Non-departmental control was carried out by territorial control services (KRU - control and audit department).

In the conditions of a market economy, a situation has arisen when the reliability of accounting and reporting has become necessary for the state, the administration of the enterprise, and the owners of shares.

Prerequisites for the creation of audit teams in the Russian Federation:

change in the management structure, liquidation of line ministries, departmental control systems
there was a process of denationalization of the economy. In a market environment, with real competition, government intervention in the financial activities of enterprises is limited; and the owners and shareholders are interested in the accuracy of accounting and the efficiency of economic activity. It is important for them to have reliable data and convince the state and third parties of their reliability. Some independent expertise can prove the reliability of the data - this is an auditor.

Audit is the control and confirmation of the reliability of financial statements of enterprises, banks, insurance companies and other organizations.

2. Internal audit carried out by the enterprise itself. Its main tasks:

implementation internal control for the formation of costs, as a rule, at the place of their occurrence
identification of deviations from the estimates of standards. Establishing the reasons for deviations. Identification of collateral reserves necessary information management of a firm or enterprise for making management decisions

In contrast to internal, external audit is always carried out by audit firms on the basis of a contract. The goal is the same. external audit clients can be:

public authorities when the audit requirement is established by law
owners of the enterprise (shareholders, investors)
banks and other credit institutions that need confirmation of the company's solvency.

There are three types of audits, depending on the volume, depth of study of information:

Audit of financial statements. Confirmation of the correctness and compliance of their accounting policy, in accordance with the reporting forms.
Audit for compliance with basic requirements. Deeper study of financial statements. One of the main tasks is to check the company's activities for compliance with its charter. Confirm the correctness of the accrual of funds for wages or other payments, the validity of the write-off of costs for the cost of production ...
Business audit. Comprehensive analysis of production and financial activities (marketing, investments, etc.).

Performed at the request of owners, founders, third-party organizations.

3 The main normative act is the Decree of the President of the Russian Federation No. 2263 "On audit activity in the Russian Federation" on December 22, 1993. This decree introduced new rules and to this day it is the normative basis for auditing in our state and the basis for the regulator of the market economy. It was with this decree that voluntarism was eliminated. The terms of future decisions on the procedure for conducting the audit, on licensing, on certification were determined, and criteria (system of indicators, terms, regulations) should be determined.

To prepare decisions, a commission was created under the President of the Russian Federation. Chairmen? the main departments and ministries, as well as the entire Coordination Council for Auditing.

Membership of the Council: chairmen of independent audit organizations, chairmen of boards of auditors and associations of accountants, chambers of auditors.

Grands are powerful audit firms.

The core of the market economy is property. It is by trusting the audit that enterprises make decisions for the placement of their capital for their further increase.

Capital investment must be smart. The practice of civilized audit shows the need to use? groups of normative documents:

audit law
audit standards

It is the audit standards that make it possible to implement the principles of auditors' work, the content of the work, the procedure for drawing up an opinion and other activities.

In total, 36 audit standards were approved:

Professional code of the auditor. It defines the requirements for objectivity, confidentiality, etc. The professional code of auditors was adopted in August 1997.
The standards that determine the procedure for certification of auditors: who is allowed (higher education, three years of work in the specialty), who certifies the auditor ( Training Center, financial academy) who issues certificates to auditors (special commission), the procedure for registering audit firms (must have a license).

Sanctions: the audit firm will be punished for illegal activities:

A fine of 500-10000 minimum wages

Withdrawal of income

Deprivation of an audit firm of a legal entity

For evading an audit, penalties can be applied - from 100-500 minimum wages, to the head of an enterprise - 50-100 minimum wages.

The statutory audit has been appointed since 1994.

1 OUTLINE OF LECTURES ON THE DISCIPLINE "Analysis of the economic activity of the enterprise" 1

2 Contents Introduction 1. Subject, content and types of economic analysis 2. Organization of economic analysis 3. Method and technique of comprehensive economic analysis of economic activity 4. Analysis of the organizational and technical level of production 5. Analysis of production costs 6. Analysis of production capacity Recommended reading 2

3 Introduction Economic analysis is one of the main major disciplines in the system of training economists. Economic analysis of economic activity is an independent area of economic knowledge, closely related to general economic theory, enterprise economics, planning, organization and management of production, finance, statistics, accounting, economic mechanism. Economic analysis is one of the functions of management, the stage that precedes the adoption of economic decisions. For production management, it is necessary to know well the state of affairs at the enterprise, to have complete information about the course of the production process. But this is not enough. To substantiate strategic and operational management, it is necessary to understand the course of the production process, the tendencies of its development, i.e. it is necessary to process the received information. Clarification, understanding of information is achieved by analyzing the data obtained. During the analysis, primary information is converted into secondary information, financial, economic, production and economic indicators are calculated, social activities... These indicators are the objective characteristics of the enterprise's management, the factors that determined the achievement of the final results obtained, the reasons for the shortcomings. Based on this, one can make certain optimal management decisions. Thus, economic analysis is a management function that provides a scientific basis for decision-making in the field of enterprise management. Through accounting and economic analysis, direct and reverse links are carried out between all the elements and components of the economic mechanism of the enterprise. Ensuring their interaction and 3

4 consistency, accounting and economic analysis, determine the effectiveness of the functioning of the organizational and economic mechanism of the enterprise as a whole. The purpose of studying the discipline "Economic analysis" in the system of training economists, financiers and managers of enterprises of various forms of ownership is to identify and mobilize on-farm reserves to increase the efficiency, profitability and competitiveness of production, as well as to form an economic attitude towards the expenditure of material, labor and financial resources of enterprises. The main objectives of the discipline: - To give theoretical knowledge in the field of methods of conducting economic analysis; - To form practical skills in identifying on-farm reserves, qualitative and quantitative dependences of the final results of production and economic activity on the main economic, financial, technical and technological, social and environmental factors; - To acquaint with the information base of the analysis for justification and selection of management decisions; - Ensure the study of the features of the economic analysis in accordance with the conditions of the transitional (market-oriented) economy, as well as the latest achievements in this area of knowledge; Economic analysis is closely related to other academic disciplines: - In theoretical and methodological terms - with philosophy, economic theory (macro- and microeconomics); - Methodologically - with the economy of the enterprise and industries, planning, financing and lending; - With regard to ensuring and identifying the relationship economic indicators with technical and technological indicators, innovative development- with 4 basics

5 design and engineering, industrial production technologies, assessment of the effectiveness of investment projects (new equipment and technologies); - With regard to the provision of an information base and the use of methodological techniques in the analysis - with statistics, accounting; - With regard to the use of methods and technical means of management - with economic and mathematical methods and models, informatics, programming, control theory; - With regard to the identification of reserves and the development of measures to improve the organization of production and labor - with the theory of organization of production, rationing and wages. 1. Subject, content and types of economic analysis 1.1 Subject, objects and content of economic analysis. 1.2 The tasks of economic analysis and its place in the production management system. 1.3 The place of EA in the production management system. 1.4 Types of economic analysis. 1.1 Subject, objects and content of economic analysis. Analysis in a broad sense is the scientific study of objects and phenomena in their diverse connections and interdependencies. Analysis is understood as the dismemberment of a complex phenomenon or object into its component parts, as well as the comparison and study of general and particular indicators. Thus, it is a research method by which the causal relationships and relationships between phenomena and parts of the whole are studied. As a research method, analysis can be chemical, mathematical, economic, etc. 5

6 Economic analysis is a system of special knowledge that provides the study of economic processes and phenomena in their relationship and interdependence. Economic analysis studies the development of the economy, all links of the national economy. Economic analysis (EA) should be viewed in a broad and narrow sense. EA in a broad sense encompasses material production as a whole, all its stages and links, as well as the non-production sphere, that is, the entire structure of the national economy, which is taking shape in the process of expanded reproduction. EA in a broad sense includes national economic analysis and EA of the economic activities of enterprises and associations up to line ministries. EA of the activities of industrial enterprises is an analysis in a narrow sense, covering as a subject of research the economy of the main link of the national economy, considered in close interaction with the economy of other links of material production. The objects of analysis of the economic activity of enterprises are individual economic processes, phenomena and results that are reflected in the system of economic indicators. The subject of economic analysis is the production and economic activity of industrial enterprises, associations, as well as individual industries and the national economy as a whole, reflected by the system of planned, accounting and reporting indicators and other non-systemic sources of information. The content of economic analysis is a historical concept, conditioned by the nature of production relations. The content of the analysis changes with the development of industrial relations, the transitional economy. The content of EA can be determined using two methodological approaches: - define the main sections, topics, issues of economic analysis; 6

7 - to determine the main stages of research, as a rule, characteristic for each section of economic analysis. The first approach is used to fully describe the methods of economic analysis. In a brief definition of the content of economic analysis, the second approach is used. The content of economic analysis consists in: the study of economic phenomena, factors and reasons that caused them (for example, equipment downtime); an objective assessment of the effectiveness of self-supporting (commercial) activities in terms of the level of implementation of the plan, obligations for the supply of products and the achieved financial, economic, organizational and technical level of production; scientific justification of plans, direct contractual obligations, control over the preparation of real plans and the progress of their implementation; identification of on-farm reserves; development of measures for the use of reserves, elimination of the reasons for ineffective work; control over the implementation of production and economic activities. 1.2 The tasks of economic analysis and its place in the production management system. The tasks of analysis common to all enterprises in the branches of the national economy are: 1. Increasing the scientific and economic substantiation of plans, indicators and standards. 2. An objective and comprehensive study of the implementation of plans, direct contractual obligations, compliance with standards. 7

8 3. Determination of the economic efficiency of the use of labor, material and financial resources. 4. Identification and assessment of self-supporting (commercial) results of the activities of structural and production units. 5. Identification and measurement of on-farm reserves for increasing production efficiency and ways of using them. 6. Checking optimal management decisions. In order to fulfill the tasks at hand, he before the economic analysis must meet certain requirements (principles): 1. Scientific nature. The analysis should be based on the provisions of the dialectical theory of knowledge, take into account the socio-economic laws of the development of production in the present stage and also use the latest methods of economic analysis. 2. State approach. The analysis should take into account the compliance of production and economic activities with the state socio-economic, environmental foreign economic, as well as existing legislation. 3. Reality and accuracy, that is, obtaining by means of analysis the objective (correct) characteristics of the object under study, (indicator). The requirement of the reality of analytical information for making management decisions is ensured by the use of an appropriate system of indicators, the use of reliable initial information, the use of scientific methods for its collection and processing, the specificity and determination of conclusions. Analytical conclusions must be substantiated by accurate analytical calculations and be independent of the subjective impressions and desires of the persons carrying out the analysis. eight

9 4. Complexity and consistency. The complexity of the analytical study assumes a more complete coverage of all components and aspects of the activity. A systematic approach means a comprehensive, interconnected and interdependent study of a system of individual phenomena (indicators). 5. Timeliness (efficiency). Timeliness of analysis means identifying in a short time the reasons for deviations from planned, established or program targets. The establishment and quantitative factorial assessment of these reasons makes it possible to optimize decisions and make changes in production. 6. Planning. The analysis should be carried out systematically and in accordance with the specified programs. 7. Profitability. Consists in its implementation with minimal labor costs. 8. Effectiveness. It consists in the application of the results for the development of measures aimed at using the reserves identified in the analysis process for increasing production efficiency. 1.3 The place of EA in the production management system. The main stages of the management process are: 1) selection and processing of economic information about the activities of the controlled object (controlled system); 2) analysis of this information; 3) decision making and control over their implementation. Economic analysis is a stage that precedes and ensures decision-making. Economic analysis is also a management function and is used to perform all other management functions in the decision-making process in the field of economics: control, planning, regulation, organization, incentives, etc. 9

10 Thus, economic analysis is an essential and necessary function of economic management, it acts as a tool for improving management. 1.4 Types of economic analysis. Economic analysis as a science is subdivided into sub-branches of knowledge. 1. The theory of economic analysis, which reveals the content, objectives, subject, methods, organization and technique of analytical work. A deep mastery of the theoretical foundations of economic analysis is necessary to study its specific techniques and methods for further application in the practice of analytical work. 2. Economic analysis of the activities of enterprises (firms), organizations and associations. It is a study of the economy of enterprises as an integral system in the context of interrelated indicators. In the process of analysis, such aspects of the economy of an enterprise (association) as the fulfillment of the production plan, supply contracts, the implementation of planned targets for quality, assortment, rhythm, cost and profit, and the use of production resources are investigated. 3. Economic analysis of the activities of subsectors and branches of industry (national economy). The summary analysis carried out according to the system of indicators allows one to judge the performance of a certain set of enterprises, determine the patterns of development of indicators, and make a forecast for the future. The analysis carried out at the level of associations, associations and industries, in planning, banking, statistical and financial authorities, is summary and largely comparative. With the help of summary analysis by grouping data from enterprises, trends and patterns of their development are revealed. It is in the middle and higher echelons that 10

11 to carry out a comparative analysis of activities by groups of comparable enterprises in relation to identifying the level and dynamics of the achieved financial and economic indicators. 4. Economic analysis of the national and regional economy. The principal direction of the analysis is the study of the dynamics (using indices) and the structure (using share values) of macroeconomic indicators included in the national accounting system. 5. Analysis of the market situation (market conditions) involves a comprehensive and consistent study of its objects and subjects, various factors that determine the dynamics, structure of this market (commodity, financial, currency), position on it, the possible impact of the latter on the economy as a whole. By objects of management: 1. Technical and economic. Analysis of the relationship between the technical side of production and the economic; 2. Financial and economic. Financial stability analysis. Conducted by the finance department; 3. Auditing (accounting). It is an expert diagnostics of the state of the enterprise; 4. Socio-economic. Produced by Social Services. 5. Marketing. Produced to analyze internal changes; 6. Margin. According to the methodology: Comparative analysis has the goal of identifying reserves by studying and using best practices. The difference in the levels of costs and the results of the activities of the compared enterprises makes it possible to identify reserves for increasing production efficiency. A comparative analysis can be carried out at the level of studying the economics of various enterprises and within the framework of one enterprise. This requires the organization of the exchange of information between the enterprise and its departments. eleven

12 According to management functions, analysis is divided into operational, current and prospective. Operational analysis is directly related to the functions of operational management of supply, production, sales of products, financial calculations, as well as monitoring the progress of implementation of current plans. The purpose of the operational analysis is to establish the causes of deviations from the calculated production progress, the planned provision of the enterprise with material resources, the volume of shipped and sold products and the timeliness of payments for sold products, as well as to determine deviations from the planned indicators, to assess their possible consequences for enterprises and the necessary measures to eliminate negative factors and consolidate positive factors. In fact, operational analysis acts as a tool for planning and dispatching management of production, economic and financial activities of enterprises. Based on the data of the operational analysis, the current work of the enterprise is assessed, and management decisions are made for subsequent periods. Such an analysis is carried out by several functional divisions of the enterprise: the production and dispatch department, separate industries, workshops and production sites, the planning department, the department of material and technical supply, the central accounting department, the department of labor and wages, the financial department, the sales department and other departments of the enterprise. Operational analysis is aimed at studying the deviations occurring in economic processes in comparison with the planned, normative and calculated indicators that characterize the activities of the enterprise. Such an analysis is carried out, as a rule, for short periods of time: shift, day, week and month of the enterprise. 12

13 The current analysis is aimed at studying the factors and individual phenomena that affect the implementation of quarterly, semi-annual and annual plans tasks and compliance with the proportional and effective development of the analyzed enterprise. The results obtained on the basis of this analysis are the initial data for the current planning of the enterprise, taking into account its orientation towards the future. Prospective analysis is carried out over a period longer than a year. He studies the main trends and long-term factors in the development of the enterprise. The purpose of this type of analysis is to prepare data to determine the direction of development of an enterprise and its structural units for several years (5, 10, 15 and 20) ahead. In terms of time, the analysis can be divided into: - preliminary, which is carried out according to individual main indicators of the economic activity of the enterprise before the final development of planned targets for the next reporting period. Such an analysis makes it possible to most accurately and reliably identify the internal production reserves available at a particular enterprise against the planned targets and take them into account when forming a plan for the previous reporting period; - actual, with the help of which the fulfillment of the annual task is studied against the plan approved and calculated by the enterprise itself for certain economic indicators; - subsequent, which is carried out as plans are fulfilled and establishes underutilized reserves in order to include them in the plan of the subsequent reporting period. According to the frequency of the analysis, it is subdivided into: periodic and one-time. thirteen

14 Periodic is carried out, as a rule, for a specific period of time. The source of information is mainly the current reporting, which, in fact, predetermines its frequency (shift, day, decade, month, quarter, year, five-year plan). Periodic analysis allows you to monitor the implementation of planned tasks, effective use fixed and circulating assets, etc. A one-time analysis is carried out regardless of the calendar time of the reporting period for the group of indicators of interest to the enterprise (economic justification of various options for the reconstruction of industrial enterprises, modernization of production equipment, etc.). According to the degree of coverage of the object by the study, the analysis can be complete or partial. Full is carried out when the entire production and economic activity of the analyzed enterprise is subjected to study. In a partial (selective) analysis, the individual aspects of the enterprise's work are studied, which are important for production management at any given moment. The classification of the types of economic analysis according to the coverage of the analyzed objects, in addition, are subdivided into on-farm and off-farm: In the case of on-farm, the production, economic and financial activities of an individual enterprise are investigated; In case of off-farm performance of one enterprise in comparison with another or several related enterprises. In terms of content, the analysis is divided into: complex and thematic (local). Complex - involves the study of all aspects of the activities of enterprises and its divisions in interrelation. It covers the preproduction process, the organization of the technological process, the use of the production 14

15 equipment, catalysts and sorbents, as well as all subsequent stages of production and circulation of products. Thematic (local) analysis is carried out in the study of any separate side of the activity or any separate issue of the enterprise. With a comprehensive analysis, the entire activity of the enterprise is studied in interrelation and interdependence, the influence of some indicators on others is revealed. In practice, thematic (local) analysis is part of a comprehensive one. Economic analysis must be systematic. This applies to all types of analysis: complex and thematic, operational, subsequent and prospective. A systematic approach to analysis is one of the most characteristic features of analysis. The analysis should cover, first of all, the generalizing and fund-forming indicators of the activities of enterprises. 2. Organization of economic analysis 2.1 Information base of the analysis. 2.2 Factors, their relationship and measurement of the impact on production efficiency indicators. 2.2 The main stages of the analysis of economic activities. 2.1 Information base of the analysis. With the development of economic analysis as a management function, the organization of its information base becomes more and more important. Economic analysis, on the one hand, is the main consumer of information required for analytical calculations, and on the other hand, the main channel for issuing information for management. Economic information must be scientifically organized and must meet a number of requirements. Highlights 15

16 of them are as follows: objectivity, unity of information in planned and accounting sources, limitation of information, elimination of its duplication, sufficiency of information for operational management of production, speed of obtaining analytical indicators. Economic information is a variety of information about the operation of enterprises, associations and industries. Depending on the management functions, economic information is subdivided into: 1) planned; 2) operational; 3) accounting; 4) statistical. 1. Planning information is created in the process of technical and economic and operational production planning, includes the preparation of annual plans on a quarterly basis. In addition to annual plans, planning information is contained in the quarterly and monthly plans of the enterprise. In economic analysis, regulatory materials, departmental instructions, price tags, etc. are widely used. for example, indices of the value of fixed assets and capital investments. 2. Operational information is manifested in the process of operational control over the progress of the enterprise, its workshops and sections (production progress, movement of parts in production, etc.) according to the data of primary documents and operational reports. Such information is necessary for monitoring the implementation of the plan, the appearance of shortcomings in the work. 3. Accounting information is generalized, continuous, continuous and systemic. It characterizes the activities of the entire enterprise. According to the accounting data, financial statements are drawn up in certain forms. For a more complete coverage of the costs and results of economic activity, the necessary additions and attachments are attached to the established forms. sixteen

17 Accounting and reporting contains the basic information for the analysis. 4. Statistical information is widely used to assess the implementation of the plan and the growth of the enterprise. With the help of statistical information, enterprises study the use of working time, the fulfillment of production standards, the dynamics of labor productivity, etc. Statistical accounting is based on accounting and operational data. With the help of statistical information, not only data of complete accounting is analyzed, but also sample data. 2.2 Factors, their relationship and measurement of the impact on production efficiency indicators. When organizing economic analysis, the choice and classification of factors influencing the indicator under study, and their quantitative comparison are of great importance. The indicators, especially the indicators of production efficiency, are influenced by many interrelated factors. It is very difficult to determine the influence of each of them. For a better study of the impact on production efficiency indicators, factors are classified, dividing them, first of all, into four groups: 1. Scientific and technological progress: introduction of new high-performance equipment, computers, mechanization and automation of production, labor and management, improvement technological processes, improving product quality, introducing more economical materials; 2. Improving the organization of production, labor and management: increasing the level of specialization, cooperation, the use of equipment, the rhythm of production, rationalization of the management structure; 3. Social development of the team; 4. Related to natural conditions. 17

18 All of the above factors affect production efficiency indicators through the level of use of production resources (fixed assets, working capital, capital investments) and labor costs. When analyzing the factors affecting production efficiency, in order to ensure a correct assessment of the results achieved by the enterprise and the implementation of economic incentives, it is necessary to subdivide into dependent and not dependent on the work of this enterprise. Dependent (intra-production) factors are the improvement of technology and production technology, improving the quality of products, reducing its cost, improving the system of material incentives. Factors that do not depend on the work of the enterprise include factors associated with an increase in the level of concentration, specialization and cooperation of production and with better natural conditions. All of the above factors and indicators are interrelated. Determining the nature of this connection is the task of a qualitative analysis, which involves the decomposition of each process and phenomenon into their constituent elements (factors and causes) that affect this indicator. In the process of qualitative analysis, causal relationships are established between phenomena through the relationship of indicators and factors. When studying the forms and directions of the interrelation of indicators and factors, not only the causes and consequences of their interconnection are established, but also the factors are ranked. This is necessary for the implementation quantitative analysis... This is important when conducting a qualitative analysis by logical judgments from among the many factors affecting this indicator, to choose those that have the greatest influence and are the main ones. eighteen

19 Qualitative analysis serves as the basis for quantitative analysis, in the process of which, using various methods, a quantitative assessment of the phenomena and factors under study is given. 2.3 The main stages of the analysis of economic activities. The following main stages of the study of economic processes can be distinguished: 1) Drawing up a program of economic analysis; 2) Selection and verification of the information necessary for this study; 3) Selection and calculation of indicators; 4) Analytical processing and comparison of indicators; 5) Generalization of the results, ensuring the publicity of the analysis and control over the implementation of its results. Writing an economic analysis program is the most critical part. The program is determined by the purpose of the analysis and the practical use of its results. Along with the program, a calendar schedule is drawn up, and the composition of the areas of the proposed work and their responsibilities are determined. The selection and verification of information is carried out depending on the goal and the program of economic analysis. In the process of studying, various accounting and planning and other sources of information are used. During the selection and verification of accounting and planning information, it is necessary to establish the presence of all its details (for example, the signatures of persons responsible for drawing up documents, plans and reports), as well as to carry out the so-called counting check (correctness of calculations) and check the relationship of individual sources (for example, linking planned and reporting indicators). The choice and calculation of indicators is associated with the goals that are set in the study of economics. nineteen

20 Analytical processing and comparison of indicators is carried out in order to fully reveal the internal patterns in the economy of enterprises. To do this, it is necessary not only to select and calculate indicators, but also to process them. The main goal of analytical processing of indicators is to reveal the causal relationship and measure the influence of factors on a particular indicator. Identifying and studying factors, choosing a method for measuring the influence of various factors on the final, generalizing indicator, calculating the influence of each factor on the level of the analyzed indicators are the central tasks of economic analysis. The generalization of the results, the publicity of the analysis and control over the implementation of its results are carried out in order to identify various reasons, both positively and negatively affecting the overall results. After the analysis, it is important to highlight the main thing that is decisive for assessing the work of the enterprise and making the right recommendations. Generalization of the analysis data is carried out in different forms, depending on who conducts it and for what purposes. The results of the analysis of the economic activity of the enterprise for the year are drawn up in an explanatory note to the annual report, and the results of individual analyzes in the form of reports and notes addressed to the director of the enterprise or heads of departments. The main thing in the generalization is the conclusions and proposals for improving the work of the enterprise, mobilizing its internal reserves. 3. Method and technique of complex economic analysis of economic activity. 3.1 Method and technique of economic analysis: essence, features and content. 3.2 Methods of processing economic information in the analysis of economic activity. twenty

21 3.3 Methods of deterministic functional factor analysis. 3.4 Techniques for modeling deterministic factor systems 3.1 Method and methodology of economic analysis: essence, features and content The method in the broad sense of the word is understood as a way of approaching the study of reality, a way of studying the phenomena of nature and society. The dialectical method is universal in nature, revealing the general laws of development of the material world. Its main features are that the studied phenomena are taken in their interconnection and interdependence, their movement, change and development. In this case, development is understood as a struggle of opposites, reflecting the objective laws of reality itself. The method of economic analysis is understood as a dialectical approach to the study of economic processes in their formation and development. The characteristic features of the method of economic analysis are: 1. The use of a system of indicators that comprehensively characterize economic phenomena, economic activities of enterprises. This system is usually formed in the course of planning, in the development of systems and subsystems of reporting, accounting economic information, which does not exclude the possibility of calculating new indicators in the course of the analysis itself. 2. Study of the reasons for the change in economic performance indicators. Since economic processes (phenomena) are caused by causality and causal dependence, the task of analysis is to reveal and study these causes (factors). The economic activity of an enterprise, even a single indicator, can be influenced by numerous and varied reasons. 21

22 It is very difficult to identify and study the effect of absolutely all causes, moreover, it is not always practically expedient. The task is to establish the most significant reasons that decisively influenced a particular indicator. Thus, a precondition, a prerequisite for a correct analysis is an economically sound classification of the causes that affect the final and intermediate results of economic activity. 3. Influence and measurement of the relationship and interdependence between the indicators, which are determined by the objective conditions of production (the external environment of the enterprise), the market for supply and demand of goods and services, the internal organizational and economic mechanism of the enterprise. So, for example, the volume of industrial output depends, for example, on three groups of factors associated with the use of labor, means of labor, objects of labor. Each group is subdivided into constituent elements. Thus, the factors associated with the use of labor are subdivided into quantitative and qualitative. Quantitative refers to the number of workers, to qualitative - the productivity of their labor (output per worker). The average output per worker per year depends, in turn, on the average number of days worked by one worker per year, the average number of hours worked by one worker per day, and the average output per man-hour worked. Each of these indicators also depends on a number of reasons. The average number of days worked by one worker per year depends, for example, on the provision of additional vacations, absences due to illness, all-day downtime due to the fault of the enterprise, etc. It turns out, therefore, a certain chain of dependence of one indicator on another, where each factor has its own specific meaning. Exclusion of one factor or another from the field of view of the economist-analyst, or in some cases 22

23 also, the out-of-sequence consideration of factors makes the analysis economically untenable. The above list of some factors affecting the volume of industrial production indicates that it is impossible to take economic concepts, economic indicators in isolation; they are all interconnected. However, this circumstance does not at all exclude the possibility and necessity of the expediency of their logical isolation in the process of economic calculations. A very common methodological technique is to determine the degree of influence of a given factor, all other things being equal, i.e. when the rest of the factors are assumed to be unchanged. The method of economic analysis is understood as a set of analytical methods, techniques and rules used to study the economy of an enterprise, to process economic information. There are general and specific methods. The general methodology represents a research system that is equally used in the study of various objects (components of an enterprise's activities) in various industries (sectors) national economy... Private methods concretize the general in relation to certain research objects (economic sector, government and commercial structures, economic spheres). The implementation of the methodology of economic analysis as an analytical study contains the following points: 1. Goals and objectives of the analysis in accordance with the object of the study (economic sphere). 2. The system of indicators, factor models, with the help of which the object of research, the scope of the enterprise will be investigated. 3. The sequence and frequency of analytical work. 4. Methods, techniques for analytical research of an object, economic phenomena. 23

24 5. Sources of economic information. 6. Instructions on the organization of the analysis (economic and technical services of the enterprise, managers and executors). 7. Technical means, information technologies, which are advisable to use for analytical processing of economic information. 8. Characteristics (structure, content) of documents, in accordance with which the results of the analysis should be drawn up. 9. Consumers of analytical results of economic analysis. 3.2 Methods of processing economic information in the analysis of economic activity Comparison analytical method research, in the process of which the studied economic phenomenon (objects) are compared with the analytical one studied earlier in order to determine the common features or differences between them in terms of quantitative and qualitative indicators. Types of comparative analysis: 1. Horizontal comparative analysis. It is used to determine the absolute and relative deviations of the actual level of the studied indicators from the baseline (planned, last period, etc.). 2. Vertical comparative analysis. With its help, the structure of economic phenomena and processes is studied by dividing the proportion of parts in the general whole (for example, the proportion of equity in its total amount, the structure of the cost of production), the ratio of parts of the whole to each other (for example, equity and debt, fixed and circulating, production and sale of commercial products), as well as the influence of factors on the level of performance indicators by comparing their values before and after the change in the corresponding factor. 24

25 3. Trend analysis is used to study the relative growth rates and growth rates of indicators over a number of years to the level of the base year, ie. when studying the series of dynamics. 4. One-dimensional comparative analysis comparisons are made for one or more indicators of one object or several objects for one indicator. 5. Multivariate comparative analysis, with its help, the results of the activities of several enterprises are compared for a wide range of indicators. It should be noted that comparison is the most common technique of economic analysis to identify the degree of use of material, labor and financial resources. The comparison is carried out in many ways. The main ones are as follows: 1. Comparison (comparison) of actual indicators with planned ones when assessing the degree of plan fulfillment; such a comparison allows you to identify deviations from the planned targets. 2. Comparison of actual indicators with normative ones. This allows for cost control and facilitates the introduction of efficient and resource-saving technologies. 3. Comparison of actual indicators with their value in previous periods; the use of this technique allows you to identify changes in indicators in dynamics and establish certain trends in the development of the enterprise. 4. Comparison of performance indicators (management) of a given enterprise (workshop, site, team) with analytical performance indicators of other enterprises and their subdivisions. Such comparisons contribute to the generalization of best practices and the identification of on-farm reserves. 5. Comparison of the indicators of this enterprise with the average industry, regional average data in order to identify the correspondence of individual costs to socially necessary, individual and average industry profitability. 25

26 6. Comparison of the indicators achieved by this enterprise (in terms of labor productivity, product quality, etc.), with the indicators of the activities of enterprises in developed countries. 7. Comparison of interconnected time series to study the interdependence of the studied indicators. For example, it is advisable to analyze the dynamics of changes in labor productivity, capital-labor ratio and wages. 8. Comparison of various planning targets, investment projects, options for management decisions in order to choose the most optimal one. 9. Comparison of the results of economic activity before and after the change of any factor in the factor analysis and assessment of reserves. The influence of the conditions of comparative analysis The need to ensure the comparability of indicators, since only qualitatively homogeneous values can be compared. In this case, the following requirements must be taken into account: - the unity of volumetric cost, quality, structural factors; - the unity of intervals or moments of time; - comparability of the initial production conditions (technical, natural, regional); - the unity of the methodology for calculating indicators. Comparability of indicators in a number of cases can be achieved if instead of absolute we take average or relative (specific) (costs per hryvnia of marketable products, profitability of fixed assets, return on assets). In some cases, correction factors are used to ensure comparability of indicators. The compared indicators should be homogeneous in terms of the composition of costs, the number of objects taken into account, etc. To characterize the indicators of economic activity and make comparisons, they are used 26

27 absolute, relative and average values. Each of these quantities has its own purpose in the analysis. 1. Absolute indicators (cost, physical and labor) are used to characterize the volume of the studied economic phenomenon. 2. Relative indicators are used to characterize the degree of implementation of plans, to measure the rate of change in indicators. They are expressed in number of times, coefficients, percentages. Each of the relative values has its own degree of visibility in expressing the relationship between the development of economic indicators. The simplest form of a relative value is a number that shows how many times one value is greater or less than another, taken as a basis for comparison. The value obtained by comparing two homogeneous indicators, one of which is taken as a unit, is called the coefficient. A special form of relative values are percentages, at which the base value is taken not as a unit, but as a hundred. 3. Average values of indicators are used to obtain generalizing characteristics (establish the most typical features) of the studied homogeneous economic phenomena, for example, the average rate of output, average wages, etc. The method of grouping. It is associated with the selection of the phenomena of groups or subgroups within the studied set of objects according to certain characteristic features that help systematize the analysis materials, serve to disclose the content of the results and the influence of individual indicators on them. For example, at enterprises, groups of workers are grouped according to the level of fulfillment of norms, according to the level and growth of output and wages, by professions and categories of work, grouping of products by quality categories, etc. Groupings are the basis for the processing and analysis of mass data and are used to identify the structure and 27

28 structural changes, and to explore the relationship between indicators. Depending on the tasks, the following types of groupings are used: 1. Typological. For example, the formation of groups of the population by the type of activity, a group of enterprises by the form of ownership. 2. Structural groupings make it possible to study the internal structure of indicators, the ratio of individual parts in it (the composition of workers by profession, work experience, enterprises to reduce the cost of production). 3. Analytical (causal) groupings. They are used to determine the presence, direction and form of the relationship between the studied indicators. According to the complexity of the construction, two types of groupings are distinguished: simple and combined. a) Simple studies the relationship between phenomena grouped by any one attribute; b) Combined groupings division of the studied population according to one attribute, and then within each group according to another. The balance method is widely used in economic work in accounting, statistics, planning. It is also used in the analysis of the economic activity of enterprises (where there is a strictly functional dependence). At industrial enterprises, for example, using this method (along with and together with others), the use of working time (total working time), machine park and production equipment (production capacity), the movement of raw materials, semi-finished products, finished products, and financial position are analyzed. The balance method (method) serves mainly to reflect the ratios, proportions of two groups of interrelated and balanced economic indicators, the results of which should be identical. Balance method used: 28

29 1. When analyzing the provision of an enterprise with labor, financial resources, raw materials and fuel and energy resources and the completeness of their use (for example, assessing the use of the working time fund, determining the company's solvency on the basis of the balance of payments, which correlates means of payment with payment obligations); 2. To check the initial data, on the basis of which the analysis is carried out, as well as to check the correctness of the actual analytical calculations. In particular, when checking the correctness of determining the influence of various factors on the increase in the value of the effective indicator. 3. When constructing deterministic additive factor models based on, for example, the balance of marketable products O n + P = P + B + O k, hence P = O n + P V O k, where P is the volume of sales of commercial products; О n, О к, respectively, the balance of goods at the beginning and end of the year; Production of products; In other sources of consumption of goods. 4. To determine the magnitude of the influence of individual factors on the growth of the effective indicator, when the influence of two of the three factors is known. The index method is based on relative indicators expressing the ratio of the level of a given phenomenon to its level in the past or to the level of a similar phenomenon taken as a base. Any index is calculated by comparing the measured (reported) value with the base one, therefore the indices are a kind of relative values. 29

30 Indices reflecting the ratio of simple single indicators are called individual, and those characterizing the ratio of complex phenomena are group or total. Indices characterizing the change in a certain indicator as a whole for any complex population are called general (summary). The index method can reveal the influence of various factors on the studied aggregate indicator, and also makes it possible to compare phenomena consisting of elements that cannot be summed up directly. Statistics names several forms of indexes. Which are used in analytical work (aggregate, arithmetic, harmonic, etc.). With the help of indices, data are compared not only for two periods, but also for a number of years, i.e. dynamic range. In this case, base and chain indices are used. An example of using the index method in assessing the change in the volume of production: I gp = q p q 1 p 1 0 0, where I qp is the index of the change in the volume of production of marketable products; q 0, q 1, respectively, the planned and actual quality of products; p 0, p 1, respectively, the planned and actual prices of products. The index of changes in the volume of production of marketable products due to quantitative factor(I q): I gp = q p q 1 p 0 0 0, 30

31 Index of change in the volume of production of commercial products due to the cost factor (prices I p): I gp = qpq 1 p 1 1 0, The above formulas show that the overall relative change in the volume of output is formed as the product of relative changes in two factors: the quantity of products and prices ... The formulas reflect the practice of constructing factor indices adopted in statistics, the essence of which can be formulated as follows. If the generalizing indicator is a product of quantitative (volumetric) and qualitative indicators-factors, then when determining the influence of a quantitative factor, the qualitative indicator is fixed at the basic level, and when determining the influence of a qualitative factor, the quantitative indicator is fixed at the level of the reporting period. 3.3 Methods of deterministic functional factor analysis. One of the most important methodological issues in economic analysis is to determine the magnitude of the influence of individual factors on the growth of the effective indicator. Methods: chain substitution, index, absolute differences, relative differences, proportional division and their products are based on the elimination method. Eliminating this means eliminating, rejecting, eliminating the impact of all factors on the value of the effective indicator except one. This method assumes that all factors change independently of each other: 31

32 first one changes, and all the others remain unchanged, then two change, then three, etc. with the rest unchanged. Chain substitution method. This method consists in obtaining a number of intermediate values of the generalizing indicator by successively replacing the basic values of the factors with the actual ones. The difference between two intermediate values of the generalizing indicator in the substitution chain is equal to the change in the generalizing indicator caused by the change in the corresponding factor. This method is used to calculate the influence of factors in all types of deterministic factor models: additive, multiplicative, short and mixed (combined). V general view we have the following system calculations by the method of chain substitutions (for example, the multiplicative model): Y 0 = a 0 * b 0 * c 0 * d - the base value of the generalizing indicator; Y a = a 1 * b 0 * c 0 * d 0 - intermediate conditional value; Y b = a 1 * b 1 * c 0 * d 0 - intermediate conditional value; Y c = a 1 * b 1 * c 1 * d 0 - intermediate conditional value; Y 1 = (a 1 * b 1 * c 1 * d 1) - actual value. The general absolute deviation of the summarizing indicator is determined by the formula: y = y 1 y 0 = a 1 * b 1 * c 1 * d 1 - a 0 * b 0 * c 0 * d 0 The general deviation of the summarizing indicator is decomposed into factors: due to changes factor a 32

33 ya = yay 0 = a 1 * b 0 * c 0 * d 0 - a 0 * b 0 * c 0 * d 0 due to the change in the factor byb = ybya = a 1 * b 1 * c 0 * d 0 - a 1 * b 0 * c 0 * d 0 Absolute difference method. It is one of the elimination modifications. This is a mathematical simplification of the chain substitution method, which is based on placing the common factor outside the parentheses. In deterministic analysis it is used for multiplicative models and mixed models like y = (a - b) c and y = a (b - c). Calculation algorithm for a multiplicative factorial model like y = a * b * c * d. y a = a * b pl * c pl * d pl; y b = a f * b * c pl * d pl; y c = a f * b f * c * d pl; y d = a f * b f * c pl * d; y = a f * b f * c f * d f a pl * b pl * c pl * d pl; y = y a * y b * y c * y d; Relative difference method. It is used only in multiplicative and mixed models, such as y = (a - b) c. It is much simpler than chain substitutions, which makes it very efficient under certain circumstances. This primarily concerns those cases when the initial indicators contain previously determined relative deviations of factor indicators in percentages or coefficients. Algorithm for the influence of factors for multiplicative models like y = a * b * c. First, you need to calculate the relative deviations of the factor indicators: a% = a f a pl a pl * 100%; 33

Control tasks and tests for self-examination Test 1. Theoretical foundations, information base, methodological aspects of economic analysis Option 1 1. The subject of economic analysis is a) use

PURPOSES AND OBJECTIVES OF THE DISCIPLINE The purpose of the discipline is to obtain knowledge by students that allows them to master new forms and methods of analyzing the financial and economic activities of an enterprise or organization. Tasks: formation

ANALYSIS AND DIAGNOSTICS OF FINANCIAL AND ECONOMIC ACTIVITIES OF THE ENTERPRISE 1.1. The concept of economic analysis Grishchenko O.V. Economic analysis as a science is a system of special knowledge based

8 Economic analysis Question 1 Subject, object and content of economic analysis The term "analysis" comes from the Greek word analysis "decomposition, dismemberment". Economic analysis presents

TOPIC 4. Technique and methods 1 of economic analysis (2 hours) 4.1. DEFINITION OF THE METHOD OF ECONOMIC ANALYSIS An approximate diagram of the relationship between the method, methodology, techniques and methods of economic analysis in Fig.

Option 1 Choose the correct answer. There is only one possible correct answer. 1. Economic analysis is: a) Delimitation (distribution) of phenomena into their constituent elements b) Science, which

Topic 1 CONCEPT, SUBJECT AND METHOD OF ECONOMIC ANALYSIS Questions: 1.1. The concept of economic analysis 1.2. Description of the basic techniques and methods of economic analysis 1 1 1.1. Economic concept

Section I Foundations of the theory of economic analysis Chapter 1 Scientific foundations of economic analysis 1.1. The concept, subject and tasks of economic analysis The content of economic analysis (EA) is clear from the following

Methodology for deterministic factor analysis Questions :. The concept of factor analysis 2. Deterministic factor analysis 3. The rules for transforming models into DFA 4. The method of chain substitutions 5. The method

Test author: Butin E.M. Test name: Economic analysis Intended for students of the specialty: MR, MN, EA, SR (2k3.3k4g full-time) Number of credits: 3 1 Purpose of the analysis of the economic activity of the organization:

Private educational institution of higher education "Rostov Institute for the Protection of the Entrepreneur" (RIZP) CONSIDERED AND AGREED at the meeting of the Department of "Accounting and Economics" 5/1 of 10.12.2015

NAS CHOU VO Academy of Marketing and Social information technologies ANNOTATION OF THE ACADEMIC DISCIPLINE Direction of preparation 03.03.01 "Economics" direction (profile) of the program "Finance and Credit" Qualification

Lecture 4 Topic. Labor productivity statistics Purpose: Formation of the student's knowledge of labor productivity statistics. Tasks: consideration of the system of indicators of labor productivity and their

Discipline tests: Statistics Topic 1. Subject, method and tasks of statistics. (Assignment with the choice of one correct answer from the proposed ones) Question 1.1. The primary element of the statistical population is.

Ministry of Education and Science Russian Federation Federal State Budgetary Educational Institution of Higher vocational education"Tyumen State Oil and Gas University"

STATISTICS 1. Purpose and objectives of the discipline The purpose of studying the discipline "Statistics" is to familiarize students with the content of statistics as a scientific discipline, with its basic concepts, methodology and techniques

Topic 6. Methodology of factor analysis (2 hours) 6 .. Classification of factors and reserves for increasing the efficiency of economic activity Classification of factors is the basis for the classification of reserves. In economics

CONTENTS Introduction 3 Part I METHODOLOGICAL BASIS OF ANALYSIS OF ECONOMIC ACTIVITIES Chapter 1 Subject, meaning and tasks of analysis of economic activity 7 1.1. Concept, content, role and tasks

UDC 330.34 A.L. PODOLSKAYA, senior teacher NTU "KhPI", Yu.S. LITVINOVA, assistant NTU "KhPI" USE OF FACTOR INDEX ANALYSIS IN ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITIES OF THE ENTERPRISE Concept, types and

Savitskaya G.V. Analysis of an economic enterprise: Textbook. -4th ed., Rev. and add. - M .: INFRA-M, 2007 .-- 512 p. - (Higher education). The first part of the textbook sets out the theoretical foundations of analysis

Economic analysis Organization of economic analysis based on management accounting data G. A. ABBASOV, Candidate of Economic Sciences, Associate Professor, Azerbaijan State University of Economics

Basic concepts system analysis Department of General Medical Practice and Polyclinic Therapy

TYPES OF FINANCIAL ANALYSIS AND CLASSIFICATION OF METHODS AND METHODS OF ANALYSIS KINDS OF FINANCIAL ANALYSIS AND CLASSIFICATION APPROACHES AND METHODS OF ANALYSIS Sementina Anastasia Andreevna Economic student

FEDERAL STATE BUDGETARY EDUCATIONAL INSTITUTION OF HIGHER EDUCATION "ORENBURG STATE AGRARIAN UNIVERSITY" Methodical recommendations for independent work of students

BELARUSIAN STATE UNIVERSITY CONTENTS EXPLANATORY NOTE 5 TRAINING PROGRAM 6 THEORETICAL SECTION 8 Topic 1 The concept and content of the analysis of economic 8 activities 1.1 Concept, essence

COMPREHENSIVE ECONOMIC ANALYSIS OF ECONOMIC ACTIVITIES Topic 1. Analysis of economic activity and its role in managing the activities of the organization 1. Subject, content and tasks of economic analysis.

Yakutsk Institute of Water Transport (branch) FSBEI HE "Siberian State University of Water Transport" Discipline code B1.V. DV.3.1 Accounting and analysis of economic activities Work program

Topic 8. System and methodology of complex analysis (2 hours.) 1 1. The system of formation of economic indicators as a basis for complex analysis. An essential tool for evaluating, planning and managing activities

PLAN-CONSPECT. TOPIC 1. ANALYSIS OF ECONOMIC ACTIVITIES (AHD) AND ITS ROLE IN THE MANAGEMENT OF AN ENTERPRISE Questions: 1. Content, objectives, principles, types of AHD and its relationship with other sciences 2. Subjects and users

1. General information about the discipline 1.1. The name of the discipline: "Analysis of financial and economic activities" Module "Analysis of economic activities" 1.2. The complexity of the discipline - 108 hours (3 ZETS) of which

PLAN-CONSPECT. TOPIC 6. CLASSICAL METHODS OF ECONOMIC ANALYSIS Questions: 1. Balance method 2. Factor analysis based on rigidly determined models 2.1. Chains and arithmetic techniques

NAN CHOU VO ACADEMY OF MARKETING AND SOCIAL AND INFORMATION TECHNOLOGIES IMSIT, Krasnodar ABSTRACT Training direction 38.03.02 "Management" Direction (profile) Production management Qualification

Planning Execution Monitoring and Analysis Controlling MANAGEMENT ACCOUNTING AS A CONTROLLING TOOL Danilochkina Nadezhda, Doctor of Economics, Professor The main goal of controlling is to support and improve

FEDERAL AIR TRANSPORT AGENCY FEDERAL STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION MOSCOW STATE TECHNICAL UNIVERSITY OF CIVIL AVIATION

Test tasks for attestation of engineering and pedagogical workers of the State Budgetary Educational Institution NISPO Test tasks "Analysis of the financial and economic activities of the enterprise." I: Industry analysis: - reveals the relationship

NON-GOVERNMENT EDUCATIONAL INSTITUTION OF ADDITIONAL PROFESSIONAL EDUCATION "CENTER FOR BUSINESS RISKS" IDENTIFICATION OF CRISIS EVENTS AT THE ENTERPRISES OF CONTRACTORS. ANALYSIS OF THEIR FINANCIAL

MINISTRY OF EDUCATION OF THE RUSSIAN FEDERATION STATE EDUCATIONAL INSTITUTION OF HIGHER PROFESSIONAL EDUCATION "Tyumen State Oil and Gas University" Oil and Gas Institute

Tests on statistics 1. A statistical population is: a) a set of statistical indicators reflecting the relationships that objectively exist between phenomena; b) specific numerical values

LECTURE 2 PLANNING OF TECHNICAL DEVELOPMENT AND ORGANIZATION OF PRODUCTION One of the factors for increasing the economic efficiency of production is their organizational and technical development. Perfection

Plan: Topic 2. Essence, structure and dynamics of cost 1. The role of cost in increasing the competitiveness of products, increasing sales and profits 2. Systematization of cost indicators

Discipline: Analysis of financial and economic activity Examination ticket 8 1. Classification of factors and reserves of production efficiency The efficiency of economic activity is characterized by

Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education "Russian the University of Economics name

KEY INDICATORS OF INCREASING THE EFFICIENCY OF THE COMPANY Altaybayeva G.Zh. University "Turan-Astana", Astana, Republic of Kazakhstan E-mail: [email protected] In modern conditions, the paramount

METHODS OF FACTOR ANALYSIS OF THE COMMERCIAL BANK'S PROFITS Novoselskaya N.A., Ksenofontova O.L. Ivanovo State University of Chemical Technology, Ivanovo, Russia METHODS OF THE FACTORIAL ANALYSIS

Lectures on the discipline "Accounting" (theory) Lecture 1. Accounting, its essence and functions in the system of economic management Economic accounting, its types and tasks Functions and principles of accounting

Financial analysis in an organization One of the most important conditions for successful financial management of an organization is the analysis of its financial condition. The financial condition of the organization is characterized by the totality

1 1. 1. OBJECTIVES AND OBJECTIVES OF THE DISCIPLINE The purpose of the discipline "Analysis and Diagnostics of the Financial and Economic Activity of an Enterprise" is the acquisition of knowledge by students in the field of analysis of financial and economic

ECONOMIC ANALYSIS Educational-methodical complex Minsk MIU Publishing House 2012 1 UDC 657.6 LBC 65.053 E 40 Authors - composition: E.I. Vasenkova, G.M. Kazlyak, L.L. Shimko References: N.A.

8 INTRODUCTION The course "Statistics" is one of the main disciplines in the system of economic education included in the federal component of the state educational standard. The term "statistics"

Topic 2. The efficiency of production and its indicators. 1. The essence and significance of calculations of economic efficiency. 2. Overall (absolute) economic efficiency. Its indicators are defining. 3. Comparative

Federal Agency for Education Federal State Educational Institution of Higher Professional Education "Siberian Federal University"

V. V. KOMAROVA 103 TOOLKIT FOR ASSESSING AND ANALYSIS OF THE EFFICIENCY OF THE ECONOMY OF THE REGION V. V. KOMAROV

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION Mari State University Institute of Economics, Management and Finance APPROVED Dean of the Faculty / Director of the Institute / Sarycheva

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

KEMEROVSK TECHNOLOGICAL INSTITUTE

FOOD INDUSTRY

KemTIPP

Yu.A. Puzanova

ANALYSIS OF FINANCIAL AND ECONOMIC

ACTIVITIES OF THE ENTERPRISE
Lecture notes
For students of secondary specialized educational institutions

Kemerovo 2010

Compiled by Yu.A. Puzanova
Reviewer - V.P. Zotov, Doctor of Economics, Professor, Academician of the Russian Academy of Natural Sciences
The lecture notes were compiled at the branch of the department "Accounting, analysis and audit" and is recommended for publication

Protocol No._ 16_ _ from _ May 24, 2010 ______

Reviewed and approved by the methodological commission of the STF KemTIPP

Minutes No. ___ dated ___________

The lecture notes contribute to the consolidation of knowledge in the field of analysis of the use of material, labor resources, basic means of production and sale of products, its cost, financial results of activities and the financial condition of the enterprise, key methods and techniques, the development of the ability to formulate sound conclusions and assessments based on the results of the analysis.

Recommended for students of direction 080110 "Economics and Accounting" (by industry), full-time and part-time forms of study for lectures on the course "Analysis of financial and economic activities"

annotation
The lecture notes address methodological foundations comprehensive analysis of the financial and economic activities of the enterprise. The lecture notes are intended for students of economic specialties, teachers.

The main purpose of the lecture notes is to familiarize students with modern methods of economic research of the production activity of an enterprise in terms of achieving positive results.

Ensuring the effective functioning of organizations requires economically competent management of their activities, which is largely determined by the ability to analyze it. With the help of a comprehensive analysis, development trends are studied, the factors of change in the results of activities are deeply and systematically studied, business plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, the results of the enterprise are assessed, and an economic strategy for its development is worked out. In the system of economic management of industrial production, analysis plays a leading role, since it should contribute to an increase in production efficiency, better use of material, technical, labor and financial resources.

Comprehensive business analysis is the area of expertise that best integrates all economic disciplines. It is based on a harmonious combination of production and financial analysis, provides an integrated, broad understanding of the production and financial activities of the enterprise. In the learning process, students must learn to understand the essence of economic phenomena and processes, their interrelation and interdependence, be able to detail them, systematize and model, determine the influence of factors, comprehensively assess the results achieved, identify reserves for increasing the efficiency of the enterprise.

Introduction 8

Topic 1. Concept, subject and method of economic 10

analysis 10

1.1 Concept of economic analysis 10

1.2 Subject and method of science 11

1.3 Economic analysis as one of the functions 13

production management 13

1.4 Objectives and principles of analysis 13

1.5 Types of analysis 14

1.6 Analysis method 16

1.7 Analysis Information 17

Topic 2. Traditional techniques and methods 19

economic analysis 19

2.1. Comparison method 19

2.2. Method of relative and average values 20

2.3. Balance method 20

2.4. Grouping method 21

Topic 3. Methods of deterministic factorial 21

analysis 21

3.1. Chain substitution method 22

3.2. Method of absolute differences 25

3.3. Relative difference method 25

Topic 4. Analysis of production and sales 27

products 27

4.1. Analysis of the dynamics and implementation of the plan for 29

production and sales of products 29

4.2 Analysis of product structure 31

4.3. Product Range Analysis 34

4.4. Analysis of the rhythm of production 36

quality. 39

4.6. Analysis of shipment and sales of products 41

Topic 5. Analysis of the state and use of the main 44

production assets 44

5.1. Analysis of the volume, dynamics and structure of the main 45

production assets 45

5.2. Analysis of technical condition and movement 50

fixed assets 50

5.3. Analysis of the effectiveness of use 55

fixed assets 55

5.4. Analysis of the use of production 58

enterprise capacity 58

Topic 6. Analysis of the use of material 60

enterprise resources 60

6.1. Logistics analysis 61

6.2. Evaluation of the effectiveness of use 63

material resources 63

Topic 7. Analysis of the use of labor resources and 68

wages fund at the enterprise 68

7.1. Analysis of enterprise security 69

human resources 69

7.2. Labor movement analysis 71

7.4. Labor productivity analysis 76

Topic 8. Analysis of production costs and 79

cost of production 79

8.1. Analysis of the total cost of 81

production 81

8.2. Cost analysis per ruble produced 83

products 83

8.3. Cost analysis by costing item 84

Topic 9. Analysis of profit and profitability 88

9.1. Analysis of financial results from 89

sales of products (works and services) 89

9.2. Profitability Analysis 94

Topic 10. Analysis of the financial condition of the enterprise 97

10.1. Preliminary Survey of Economic and 98

financial situation of the company 98

10.2. Analysis of solvency and liquidity 102

balance 102

10.3. Analysis of liquidity indicators and 105

solvency of the enterprise 105

10.4. Financial Soundness Analysis 108

10.5. Analysis and assessment of real opportunities 115

restoration of solvency 115

enterprises 115

References 118

Introduction
Analysis and diagnostics of financial and economic activities belongs to the cycle of general professional disciplines. The purpose of studying this discipline is to teach the student the methods and techniques of conducting the analysis of economic activity.

Economic analysis is closely related to a number of economic and non-economic sciences. This is, first of all, the economic theory and economics of the enterprise, planning and production management. Without knowledge of accounting, the basics of financing and lending, it is impossible to conduct a comprehensive analysis of economic activities. Analysis is also closely related to statistics and mathematics, production technology.

Analysis and diagnostics of the financial and economic activities of the enterprise - a comprehensive study of the production and economic activities of the enterprise in order to objective assessment its results and its further development and improvement.

Subject studying economic analysis is an enterprise, its organizational structure, assets and liabilities. Economic analysis, by its definition, deals with economic processes, which include the production and sale of products using fixed and circulating assets, the formation and distribution of profits, and so on.

The subject of study of economic analysis can be considered the economic processes of enterprises, associations, organizations, emerging under the influence of objective and subjective factors.

To the most important tasks analysis courses include:

1) ensuring the scientific and economic feasibility of plans for the activities of the enterprise. Economic analysis is the scientific basis for drawing up a business plan, a financial recovery plan, a plan of production and economic activities;

2) an objective and comprehensive study of the quality of implementation of enterprise plans;

3) determination of the economic efficiency of the use of material, labor and financial resources;

4) control over the compliance of the enterprise with the principles of self-sufficiency, self-financing;

5) identification and assessment of internal production reserves to improve the efficiency of the enterprise;

6) assessment of the viability of the enterprise in order to diagnose and prevent its bankruptcy.

By consumers information, which is the result of the analysis, are, as a rule, the owners of the enterprise, its administration and potential investors.

The student should be able to solve the following tasks

Analyze the financial and economic activities of an enterprise of various organizational and legal forms;

To diagnose the production and economic potential of the enterprise;

Determine the development trends of the enterprise.

In the first part of the discipline, general questions of the theory of economic analysis are studied. Such concepts as subject and object of analysis are considered. The modeling of factor systems in deterministic analysis, types of factor models and methods of their construction are studied.

In the second part of the course, various methods of analyzing the results of economic activity are studied. These are methods for analyzing the use of various factors of production, analyzing the financial condition and financial results of activities, analyzing the costs of production and sales of products, etc., that is, a methodology for analyzing various aspects of the enterprise's activities is given.

Topic 1. Concept, subject and method of economic

1.1 Concept of economic analysis
Analysis (translated from the Greek "analyzis" - to divide, dismember) is a way of cognizing objects and phenomena of the environment, based on dividing the whole into its component parts and studying them in all the variety of connections and dependencies. Thus, the analysis consists in determining the essence of a process or phenomenon on the basis of studying all its constituent parts and identifying the patterns of its development.

Economic analysis as a science is the result of the development of productive forces and production relations. With the expansion of the scale of production and the creation of complex production systems, the role of economic analysis in the process of making management decisions is constantly increasing.

Distinguish between general theoretical economic analysis (macroeconomic), which studies economic phenomena and processes at the level of the world and national economy, and economic analysis at the level of an economic entity (microeconomic) to study the economics of individual enterprises.

1.2 Subject and method of science
Like all other economic sciences, the analysis of economic activity studies the economic activity of an enterprise, economic phenomena and processes occurring in the enterprise.

The subject of business analysis are the cause-and-effect relationships of economic phenomena and processes at the enterprise (ie, up to the balance sheet). The objects of analysis are the economic results of economic activities, such as production and sales of products, cost, use of various factors of production, financial condition and results, profit, etc.

Method economic analysis - a systematic, comprehensive study, measurement and generalization of the influence of factors on the results of the enterprise by processing the system of indicators of the plan, accounting, reporting and other sources of information with special methods in order to increase production efficiency.

The characteristic features of the method of analysis of economic activity - the need for constant comparison; the need to study internal contradictions, positive and negative sides every phenomenon, process; taking into account all relationships; quantitative assessment of causal relationships; systems approach; development and use of a scorecard.

Business accounting is used as an additional source of information - operational, accounting and statistical. Involvement of primary accounting documentation is of great importance for deepening the analysis. Computer accounting allows you to quickly summarize monitoring data and receive daily summaries characterizing individual aspects of the enterprise's work (compliance with production standards, material consumption, product output, etc.). This significantly expands the information base of the analysis. Planning information is widely used in economic analysis: data of the long-term, annual plan of the enterprise and its operational plans.

During the analysis, regulatory information is also used, i.e. consumption rates of basic and auxiliary materials, fuel and electricity, time and production rates, depreciation rates, profit deductions, value added tax, working capital standards, production cycle duration standards. An important source is technical and technological information: technical data sheets for individual machines, technological instructions, state standards, technical conditions and etc.

Also used off-line data: acts of surveys, audits, materials of inspections carried out by various organizations (financial, credit, superior, etc.), minutes of production meetings, contracts with customers and suppliers, complaints, press materials, etc. In cases where the nature and size of the influence of individual factors does not require systematic information, a selective study is used (for example, when analyzing product quality).

1.3 Economic analysis as one of the functions

Production management
Ensuring the efficiency of the operation of the enterprise requires economically competent management of the production system, which consists in the implementation of such processes as planning, accounting, analysis and management decision-making. The analysis reveals development trends, deeply and systematically studies the factors of changes in the results of the enterprise, substantiates plans and management decisions, monitors their implementation, identifies reserves for increasing production efficiency, evaluates the results of the enterprise, and develops an economic strategy for its development. Thus, we can say that the analysis of economic activity is a scientific element of the justification of management decisions in business.

1.4 Objectives and principles of analysis
The content and tasks of any science follow from its functions in the system of other sciences.

The main functions economic analysis:

Study of the nature of the operation of economic laws, the establishment of patterns and trends in economic phenomena and processes in the specific conditions of the enterprise;

Scientific substantiation of current and long-term plans;

Monitoring the implementation of plans and management decisions;

Evaluation of the efficiency of the use of economic resources;

Search for reserves for increasing production efficiency based on the study of advanced experience and achievements of science and practice;

Evaluation of the results of the enterprise's activities on the implementation of plans, the achieved level of economic development and the use of existing opportunities;

Development of measures for the use of reserves identified during the analysis, etc.

The analysis and its results must meet certain requirements.

SUBJECT AND METHOD OF AHD

The transition to the market requires an enterprise to improve production efficiency, competitiveness of products based on the implementation of the achievements of scientific and technological progress, effective forms of management and enhancing entrepreneurship. An important role in the implementation of these tasks is assigned to the enterprise's AHD.

Through analysis:

The strategy of the enterprise, the tactics of its development

Management decisions are justified

Reveals reserves for increasing production efficiency

· Evaluates the results of the enterprise as a whole and its divisions separately.

A highly qualified manager (financier, economist) must be well versed in general, specific and private economic laws related to the activities of the enterprise, and promptly offer opportunities to improve production efficiency.

Analysis (Greek - "dismemberment, decomposition of an object into parts") appears in unity with synthesis (Greek - "unity of dismembered elements").

Analysis is a way of cognizing objects and phenomena of the environment, based on dividing the whole into its component parts and studying them in all the variety of connections and dependencies.

Various types of analysis are used in science and practice:

1.physical

2.chemical

Mathematical

Statistical

Economic and others.

The analysis studies economic phenomena at both the macro and micro levels.

AHD CLASSIFICATION

In the special economic literature, AHD is classified according to various criteria:

On a sectoral basis, which is based on the social division of labor and is divided into sectoral and intersectoral;

By the time

Preliminary (prospective) - carried out before the implementation of economic activities to substantiate management decisions, planning tasks, forecasting the future and assessing the expected implementation of the plan and preventing unwanted results

Retrospective (historical) - carried out after the implementation of economic acts and is used to monitor the implementation of plans, identify unused resources, objectively assess the results of the enterprise

operational (situational) - carried out in a short period of time (shift, day, decade)

final (effective) - carried out for the reporting period (month, quarter, year)

Spatially: on-farm, inter-farm

By objects of management

· Technical and economic analysis, which is carried out by technical services. Its content is the study of the interaction of economic and technical processes and the establishment of their influence on the economic results of the activities of the p / p

· Financial and economic analysis, which is carried out by financial services p / p, financial and credit authorities. The main attention is paid to the financial results of activities, namely, the implementation of the financial plan, the efficiency of using equity and borrowed capital, identifying resources and profit reserves, increasing profitability, improving the financial condition and solvency of p / n

· Audit (accounting) analysis. Expert diagnostics of "health" p / n is carried out by auditors or audit firms in order to assess and predict the financial stability of the entity

· Socio-economic analysis (economic management services, sociological laboratories, statistical bodies). The possibility of social and economic processes, their influence on each other and on the economic results of activities is being studied

· Marketing analysis (marketing services on a p / p). used to study external environment the functioning of p / p, raw material markets, sales, competitiveness, supply and demand, commercial risk, formation pricing policy, development of tactics and strategies of marketing activities

According to the method of studying the object of AHD

Comparative, where accounting data are analyzed with indicators of past years, data of advanced sectoral and statistical data

Factor analysis is aimed at identifying the influence of factors on growth and the level of performance indicators

· Diagnostic analysis - the determination of the nature of violations of the normal course of economic processes on the basis of typical signs characteristic of this violation. Knowledge of these signs allows you to quickly and accurately determine the nature of violations without additional time and money.

Marginal analysis - a method for assessing and justifying the effectiveness of management decisions based on the cause-and-effect opportunities to increase the volume of sales, s / s, profits, as well as dividing costs into fixed and variable

Economic and mathematical analysis - selects the most optimal option for solving economic problems, identifies reserves for increasing production efficiency due to the full use of resources

Stochastic analysis (variance, correlation, component) - is used to study the statistical relationship between the phenomena and processes of economic activity

Functional cost analysis - is a method for identifying reserves and is focused on the best methods for their implementation at all stages life cycle products (research and development, construction, design, production, operation, disposal)

By subjects (users) of analysis

Internal analysis carried out directly on the p / p for the needs of operational, short-term and long-term production management

External analysis carried out by banks, financial authorities, shareholders, investors

According to the coverage of the studied objects: continuous and discrete

AHD is of great importance among the economic sciences. Analysis is closely related to planning, accounting, development and implementation of management decisions and statistics.

Thus, AHD is a management function that ensures the scientific nature of the decisions made.

AHD is an element in the production management system, an effective means of identifying on-farm reserves, the basis for the development of scientifically grounded plans and management decisions.

TASKS OF AHD

Analysis is the subject of a particular science, which makes it possible to distinguish analysis from many other sciences.

The subject of analysis is:

Reasons for the formation and changes in the results of economic activity

Cognition of cause-and-effect relationships in economic activity

Disclosure of the essence of economic phenomena

Assessment of the results achieved

Identification of reserves for increasing production efficiency

Substantiation of plans and management decisions

Having revealed the cause-and-effect relationships, it is possible to calculate the main results of economic activity; identify factors that reduce financial performance; calculate profit, break-even sales volume, s / s per unit of production when changing production operations.

The object of AHD is the economic results of economic activity. For example, at an industrial p / n, the object is the production and sale of products, s / s use of labor and financial resources, the financial results of production and the state of the p / n.

AHD FUNCTIONS

One of these functions is the study of the nature of the actions of economic laws, the establishment of patterns of economic phenomena and processes in specific conditions p / p.

The functions of the analysis also include the substantiation of the current (1-3 years) and prospective (3-5 - 20 years), as well as monitoring the implementation of plans, management decisions and the economic use of resources.

The central function of analysis is the search for reserves for increasing production efficiency based on the study of advanced experience and the achievements of science and practice. And, finally, the development of measures for the use of identified resources and reserves.

Thus, AHD as a science is a system of special knowledge related to the study of economic development, scientific substantiation of plans, management decisions, monitoring their implementation, assessing the results achieved, searching for reserves and developing measures for their use.

ANALYSIS PRINCIPLES

1. The principle of organizing finance p / n is based on the development and improvement of economic activities.

In modern economic literature, a clear idea of the analysis of economic and financial activities of p / p has not yet been formed, but all authors agree on one thing that the analysis should be planned, systematic, have a targeted focus, diversification and strategic orientation.

These principles apply to business in general and use traditional methods (methods) of analysis, which serve as the basis for the development and practical implementation of financial policy p / n.

The principle of economic independence is implemented regardless of the form of ownership and the scope of economic activity and is aimed at investing funds in order to generate profits and increase capital, as well as improve the welfare of the owners of the company.

The market encourages commercial organizations to look for new areas for capital investment. Analysis shows that flexible manufacturing contributes to consumer demand.

Full independence of the p / p is limited to the activities of the state through legislative acts, rates, extra-budgetary funds, etc. The state also determines depreciation policy(since 1998, depreciation rates have been legally established) and the amount of financial reserves for joint-stock companies.

Self-financing principle that ensures competitiveness business entity... The analysis showed that the full self-sufficiency of the costs of production and sales of products, investment in the development of production is determined by the level and amount of cash p / p.

The main own source of financing is: depreciation deductions, profit, deductions, repair fund, reserve.

Not all commercial organizations are able to implement this principle for objective reasons: p / p of urban passenger transport, housing and communal services, agriculture, p / p defense industry, p / p of the mining industry. Such p / p are received by the state. support on a return or non-return basis.

Self-financing benefits:

Loan costs are excluded (payment%, loan repayment)

P / p becomes independent of external capital

Due to equity capital, reliability and solvency increases

The process of making a decision on development is ensured through additional investments

4. The principle of material interest or the principle of financial incentives, incentives, punishments lies in the fact that within the framework of the management system, a mechanism is developed to increase the efficiency of the work of subdivisions and organizational structures of management. This is achieved by creating a center of responsibility.

The center of responsibility is a subdivision of an economic entity, the management of which is endowed with certain resources and powers sufficient to fulfill the established plans.

Wherein:

Management determines several basic criteria for planning tasks

Responsibilities are divided on the basis of assignments according to systemic criteria

The management of the unit is endowed with resources in amounts sufficient to fulfill this criterion

· Management has complete freedom of choice in relation to the structure of resources, those. process, supply and distribution system, etc.

It is customary to distinguish 4 types of responsibility centers:

Cost-generating center - responsible accounting

2.income-generating center - sales department or sales center

Profit-generating center - subsidiaries, independent workshops, divisional divisions

Investment and Development Center is the most common divisions in terms of functional capabilities, combining costs, revenues, profits, investment volume and profitability indicators.

economic analysis costs cost

METHOD AND METHOD OF COMPREHENSIVE ANALYSIS OF THE ENTERPRISE ACTIVITY

Method is a way of researching a subject.

A comprehensive research method is the method of dialectics, which means that, firstly, all phenomena are studied in interconnection and interdependence, and secondly, all phenomena are studied in motion, change and development.

The economic analysis method has a number of characteristic features:

If business processes are constantly changing, then it becomes necessary to compare actual results with the results of previous years, planned and average industry

If business processes are interconnected, then this requires identifying the subordination of indicators, identifying the aggregate effective indicator and factors influencing it.

One and the same indicator in different situations can play the role of both a factorial and an effective indicator. For example, labor productivity is an indicator that reflects the results of production. In turn, productivity is a factor in the volume of production.

3. in the process of analysis, indicators must be classified into groups: external and internal; main and auxiliary; defining and non-defining; direct and indirect

A quantitative measurement (calculation) of the influence of factors on the aggregate indicator is made

To determine the influence of factors, it is necessary to conduct statistical observations (research), accumulate many factors, create an array of information, process it and build a mathematical model.

The method of research and measurement of connections in the analysis is carried out by the method of induction and deduction.

Induction is a study carried out by generalizing particular factors.

Deduction is a method that is carried out from general factors to particular ones, i.e. from results to reasons.

Using these methods in aggregate through the elements connected with each other, it follows the need for a systematic approach to the study of all phenomena through scientific justification, that is, methodology.

Methodology is a scientific (theoretical or practical) study of a system of provisions and methods for studying a phenomenon or type of human activity.

It defines a number of methods for the comprehensive analysis of the main indicators of economic activity.

The main characteristics of complex analysis include: completeness, comprehensiveness, consistency, consistency, the presence of a single goal, simultaneity.

Each type of analysis has its own methodology.

Methodology - a set of analytical methods and rules for researching the economy of subordinate to the achievement of the goal of analysis.

Distinguish

A general methodology that studies various objects of economic analysis in various sectors of the national economy

A private methodology applied to certain industries, type of production or research object

Any method of analysis is a mandate or methodological advice for the execution of analytical research.

The technique contains the following points:

The task and the formulation of the objectives of the analysis

Objects of analysis

The system of indicators with the help of which the object is investigated

Advice on the sequence and frequency of the study

A description of the methods of researching the objects under study

Data sources on the basis of which the analysis is carried out

Instructions for organizing the analysis (which persons, services, departments will conduct individual parts of the study)

Technical means for analytical processing of information

Characteristics of the documents with which it is best to draw up the results of the analysis

Consumers of analysis results

TECHNICAL METHODS AND METHODS OF ANALYSIS are the most important element of the AHD methodology.

METHODS (METHODS, METHODS) OF ANALYSIS

The method of economic analysis is an approach (method) for studying (researching) production activities p / p.

The methods make it possible to reveal the causal relationships or interdependencies between individual indicators, specific factors influencing certain indicators, to most accurately measure the degree of influence of each factor, determine reserves and develop measures that increase the level of performance efficiency.

The most commonly used methods are summarized in the table.

The use of certain methods depends on:

Goals and depth of analysis of the object of research

· technical capabilities performing calculation

Accuracy and depth of research, and

Analyst's intuition

Since the analysis uses a large number of different-quality indicators, their grouping and systematization is necessary.

Quantitative - for example, the volume of manufactured products, the number of machines working, etc.

Qualitative - show the properties of the studied objects, their features, characteristics, etc. For example, profitability, labor productivity, s / s, etc.

COMPARISON METHOD

The comparison method is the most important method of analysis that allows you to evaluate the progress and results of the activity of the p / p.

The application of the comparison method is the first step in any analytical study.

The analysis process is carried out in various directions:

1.comparison of actual values of indicators with planned

2.comparison of actual indicators with indicators of previous periods, where the trend of development or decline is determined

Comparison of p / p indicators with competitors

Comparison with industry averages or averages

Comparison with the indicators of the leading p / n of your own or another industry in terms of relative indicators

International comparison of technical characteristics and indicators, since many economic indicators in Russia are calculated using different methods than in the West

A prerequisite for comparison is:

Compliance with qualitatively homogeneous indicators

Application of unified product measurement systems

The unity of the calculation method

The same geographic conditions

The same number of working days and periods of the compared p / p

For example, comparison of planned and actual indicators.

In the process of applying the comparison method, the following indicators are determined:

Absolute increase (deviation) - ∆Y

∆Y = FACT-PLAN = Y1-Y0

Relative deviation (in%)

Plan- 100%

Fact - X

Index deviation

Comparison of planned and actual indicators

∆ = Fact - Plan = 49,000-51,000 = -2,000 (thousand rubles)

Growth rate = Actual - Plan = 96-100 = -4%

The economic law states that salary in% must be raised lower than the% of marketable output.

Analyzing the table, it follows that the production output decreased by 4% (96% -100%). This could be due to a lack of materials (high cost, loss of suppliers) or due to the introduction of new technologies that require fewer materials or machining.

Sales of products are increasing because demand is increasing. This follows from an increase in the salary of one worker, which can be increased due to the introduction of new technologies or a reduction in the number of workers.

CONCLUSION: P / n works for the future, as it seeks to improve the welfare of workers through the introduction of new technologies.

Thus, the weight of the increase in sales in fact is higher than the planned one; the taken absolute indicator can reflect the studied process one-sidedly, while the consideration of relative indicators eliminates such one-sidedness.

METHOD OF AVERAGE VALUES

When studying mass phenomena in the economy, there is a need for averages.

The average value determines the typical properties of the studied population, reveals tendencies of change. Through the average, it is possible to determine the causes of the studied aggregates and their changes.

A prerequisite for the use of this technique is the qualitative homogeneity of the studied phenomena.

As a generalizing value, the average reveals the most significant features of this studied population, reflects the essence of what is happening in production and economic activity.

The following average values are identified:

1.arithmetic mean - average salary, average output, average productivity, etc.

2.geometric mean - when calculating average growth rates

Average harmonic - the average increase in fertility, mortality

GROUPING METHOD

It characterizes the general trend of development and reveals the relationship between phenomena and processes. The analysis of the grouping serves to reveal the average values and to identify the influence of individual objects (indicators) of the study on the average.

The method of grouping is to single out homogeneous groups among the studied p / p according to some characteristics. If the grouping is carried out on one basis, it is called simple, if on several - combined.

There are structural groupings that allow you to study the structure of processes at the semiconductor, the structure of incoming equipment, the structure of costs for the implementation of the plan, the structure of personnel, etc.

Structural groupings study the composition of the p / p themselves (by production capacity, level of mechanization, labor productivity, etc.), as well as the structure of products by type, assortment, quality.

Factor groups establish a relationship between the phenomena that influence the indicator of interest. For example, the dependence of labor productivity on the amount of equipment, automation of those. processes, the level of equipment with tools and equipment.

DETAILED METHOD

Allows you to study objects, dismembering them into their component parts.

Technical and economic indicators are detailed

By time: by quarters, months, days, shifts, hours

Detailing in time is used in the analysis of daily productivity, overhaul periods, work of those. installations, as well as yield, use of working hours, etc.

At the place of commission

It is used to determine the indicators that affect the final product output. For example, p / p allowed an overrun of electricity; it is necessary to determine in which of the links the overrun is allowed.

By individual component parts

Allows you to establish the role of individual components and their structure, affecting the final result.

It allows you to determine where the greatest economic effect can be achieved and to use this effect in the future. For example, an analyst has determined that labor productivity has increased by 20%, it is necessary to determine the reasons for this increase.

Increasing those. level - 12%:

5% automation

4% mechanization

3% technology change

Structural changes - 8%:

2% increase in the number of workers

4% improvement in management

2% advanced training

In identifying the best directions, it follows: to increase productivity greatest influence made production automation; then mechanization and improvement of management. These areas should be drawn to the attention of the p / p administration in the future.

CHAIN STAND METHOD

To assess the influence of absolute changes in factors on changes in the final indicator, the method of chain substitutions (substitutions) is used.

The essence of the method consists in the sequential replacement of basic (planned) indicators one by one with actual ones, and each time one value is replaced, and the rest are fixed at a certain level.

When replacing, the approach of the influence of a qualitative (intensive) parameter on the final indicator is used.

We use the method of chain substitutions for the analysis of labor resources. The volume of production largely depends on how much the workforce is provided and how it is used.

Analysis of the use of labor is a calculation of productivity (data of form No. 9), where it is calculated: productivity per worker, productivity per worker. These indicators make it possible to identify the shift and structure of industrial and production personnel in the "Report on the implementation of the labor plan" (form No. 9-T).

	Indicators			deviation

	Gross production (thousand rubles)
	Number of PPP
	Number of workers
	Days worked by all workers in a year
	Hours worked by all workers in a year

The object of the analysis is the excess profit received on the p / p (483 thousand rubles), received in excess of the plan with a decrease in the number of workers by 120 people.

We determine the factors influencing the receipt of excess profits.

Calculation of the given indicators

Indicators
The number of days worked by 1 worker per year
The number of hours worked by 1 worker per day
Average hourly productivity of 1 worker

Based on the factors obtained when calculating the number of days worked, hours and labor productivity, we determine their impact on gross output using the method of chain substitutions.

Calculation of the influence of labor factors on gross output

Gross production (thousand rubles)	Deviation	Note
Plan 3 790 * 230.9 * 7.82 * 9.30 = 63 400
I recalculation 3 670 * 230.9 * 7.82 * 9.30 = 61 392	61 392-63 400= -2 008	↓ number of workers
II recalculation 3 670 * 230 * 7.82 * 9.30 = 61 152	61 152-61 392= -240	↓ number of days worked
III recalculation 3 670 * 230 * 7.65 * 9.30 = 59 989	59 989-61 152= -1 163	↓ number of hours worked per shift
IV recalculation (fact) 3 670 * 230 * 7.65 * 9.89 = 63 883	63 883-59 989= +3 894	Labor productivity
TOTAL: (-2 008-240 -1 163) = -3 411 + 3894 = +483

Analyzing the calculation, it follows that the decrease in the number of workers, the number of days worked and the number of hours worked in 1 shift, p / p lost 3,411 thousand rubles (-2,008 -240 -1,163).

Due to an increase in labor productivity (output of 1 worker), the production unit increased production by 3,894 thousand rubles, which overlapped the effect of a decrease in the number and losses of working time and received an excess profit in the amount of 483 thousand rubles.

The p / p reserve is a reduction in the loss of working time per shift to the planned one and the number of days worked according to the constitution and amounts to 1,403 thousand rubles (240 + 1,163).

CONCLUSION: P / n works for the future. To increase the output of products in the future, it is necessary to take the following measures: increase the number of days worked (according to the Constitution); reducing the loss of working time in the shift; an increase in the number of hours each worker works per day.

In the process of analysis, it is necessary to identify specific causes of losses (from the operational accounting of working hours): lack of material, electricity, heat; changing long breaks in work.

INDEX METHOD

Index is a relative indicator that characterizes the change in time and space of a set of phenomena that are directly incommensurable.

The index is a relative value obtained as a result of comparing complex populations and individual units, commensurate in a single attribute. The result of the index ratio is expressed as a coefficient or%.

In general terms, the formula for calculating the general index (I 0) looks like

or 115.6%

For example, p / p produces a variety of products: machine tools, motors, washing machines. It is necessary to calculate the general index of the volume of production according to the data in the table.

Quantity

Price, thousand rubles

Price

It follows from the table that the cost in fact increased by 18 thousand rubles. (133-115), which is the object of analysis.

We determine the factors that influenced the change in value:

Determine the index of change in quantity at a constant planned price (z 0 = const)

(107%)

The quantity factor influenced the increase in cost by 7% (107% - 100%) or 8 thousand rubles. (123-115).

2. Determine the influence of the price on the change in value through the value index

(108,6%)

The price factor influenced the increase in cost by 8.6% (108.6% - 100%) or 10 thousand rubles. (133 - 123).

CONCLUSION: The cost of production per p / c has increased due to two factors - quantity and price. The price influenced the cost to a greater extent.

Administration (managers) need to pay attention to product B and determine why the price of products has doubled.

GRAPHIC METHOD

It is clearer and easier to view and analyze time series when using graphs, charts, circular sectors, moving walks, etc.

Picture 1. Structure of financial resources

Fig. 2. Position of companies in the cellular market

Table 1 Financial indicators for a remuneration system on a commission basis

	Name	Amount, rub.
	Printing costs
	Salary fund

	Average salary per employee
	Fuel costs
	Total costs
	Sales proceeds
	Balance sheet profit

	Return on sales

ANALYSIS OF THE ORGANIZATIONAL AND TECHNICAL LEVEL OF PRODUCTION

The task of the organizational and technical level of the p / p is characterized by a combination of technological, technical, organizational, environmental, legal and other factors of production.

The higher the progressiveness of production equipment and technology, the flexibility of organizational forms of management, the more efficiently production resources are used, which primarily leads to an increase in capital productivity indicators, labor productivity, and a decrease in material costs per unit of output.

This is reflected in the volume and quality of products, profits and profitability, as well as other indicators of production and economic activity.

The methodology for analyzing the organizational and technical level of production solves the following tasks:

Analysis of the technical level of acceptable production processes

Analysis of the level of organization and management of production

Analysis of the implementation of the plan of technical, production, scientific and organizational factors

Analysis of the economic level and quality of products

Analysis of the technical level of a semiconductor solution solves two main tasks:

Analysis of the technical state of OPF, their structure, composition, as well as the rate of introduction and disposal

Revealing the degree of correspondence of fixed assets to the performed production tasks, as well as the level of provision of fixed assets of the production unit as a whole and its structural divisions

The following indicators are used for the analysis:

Capital-to-labor ratio

Ф О - the average annual cost of fixed assets

HR - the number of workers on the p / p

Since not all fixed assets are equally involved in improving production indicators, but only their active part (equipment, machine tools, machines, etc.), the most characteristic indicator of the technical level is the machine-to-weight ratio

F ACT - the cost of the active part of fixed assets

2. power-to-weight ratio

E - the amount of energy consumed by the semiconductor for production needs

t is the number of man-hours worked

3.the coefficient of automation and mechanization of production

It should be borne in mind that the growth of capital productivity indicators, machine-to-weight ratio in comparison with the previous year does not always characterize the equipping of p / p with new progressive means. Its increase can be caused simply by an increase in the means of labor, therefore, these indicators must be supplemented with an analysis of labor productivity or the coefficient of suitability of fixed assets.

F PERV - the full initial cost of fixed assets at the beginning of the year

And - depreciation at the end of the year

An important role is played by the rate of renewal and retirement. If K OBN. lags behind K VOB. , then at the p / n old funds are being increased.

The main indicator of the technical level is the rate of return on assets.

Ф О characterizes the amount of production per 1 ruble of fixed assets.

ANALYSIS OF THE LEVEL OF PRODUCTION AND LABOR ORGANIZATION

Indicators of the level of production and labor:

1.reduction in the number of employees

2.Reducing downtime for organizational reasons

Reducing the duration of repair work

Equipment operation factor and its growth

Reducing the level of product rejects

The reduction in the number of employees by p / p during the year can be carried out after the following measures are taken:

Specialization of production workshops of the main production

Enlargement of workshops to reduce administration

Centralization of repair work and laboratory control

Organization of maintenance of electrical equipment in the daytime (reduction of electricity costs)

Introduction of new objects into production

The level of labor organization not only increases profits, but also the salary of workers. For this, the following indicators are calculated:

Working time utilization through working time ratio

The standard time is determined by subtracting the duration of regulated vacations from the working time fund.

The working time fund is calculated from the annual calendar standards published in special editions annually.

The difference between the standard and actual fund of working time shows the loss of working time.

Work schedules p / p are stipulated in the work mode according to the labor code and are: 40-hour working week, 36 hour work week, 24 hour work week.

2. the degree of use of the qualifications of workers' labor (K slave) - is determined by the ratio of the average category of workers (P 1) to the average category of work (P 2).

At the p / n, tariff and qualification reference books are in effect, according to which the administration determines the category of work performed at the p / p and hires the appropriate workers. In total, the tariff scale consists of 6 categories.

3. The level of use of the qualifications of engineers and technicians is determined by the ratio of the number of engineers and technicians with higher and secondary education (I 1) to the total number of engineers and technicians (I total).

When analyzing the organization of work, it is necessary to identify:

The correct placement of workers in accordance with and in accordance with qualifications and profession

Conformity of the qualifications of the workers to the qualifications of the work performed

Working conditions and their effect on the body of workers

· The activity of technical and organizational work is determined through the coefficient of efficiency of rationalization and innovative work as the ratio of the conditional annual savings from the introduction of rationalization proposals to the total number of rationalizers on the p / p.

IMPROVING EQUIPMENT USE AS A FACTOR OF INCREASING STOCK PRODUCTIVITY

All equipment on a p / p is divided into:

1.Cash - available, regardless of where it is (in workshops, warehouses, on the road)

Installed - assembled and prepared for work equipment located in the shops. It can be in reserve, for conservation, for scheduled maintenance, modernization, etc.

Active - all actually operating equipment during the reporting period

The composition of the equipment is characterized by the following data:

It can be seen from the table that 7 pieces of equipment have not been installed on p / p (809-802), which is 2.1%. Uninstalled equipment is "dead capital", since funds have been invested in it, but it does not give a return.

Improving the efficiency of equipment operation is provided in two ways: extensive and intensive (see Fig. 2).

The indicators characterizing the extensive use of equipment are as follows:

Hours worked (machine-hour)

Structure of the park of machines and machine tools

Equipment quality

Equipment shift factor

The analysis of the extensive use of equipment is reduced mainly to considering the balance of its operating time. For each shop on the p / p, the fund of working time of the equipment is established (calendar, operating and scheduled). Improving the use of the fund of time is an important condition for increasing the efficiency of the operation of production assets.

In practice, the assessment of the use of equipment is carried out mainly on the basis of a photograph of the workplace or sample observations (one-time surveys).

The analysis of the use of equipment over time is characterized by the coefficient of extensiveness.

The use of equipment over time is characterized by the shift ratio, which is calculated in the following ways:

1.as the ratio of the total number of machine-tool hours worked to the number of machine-tool hours of the most filled shift

As the ratio of the total number of machines working in all shifts to the installed number of machines

Determination of losses in output by calculating equipment downtime is determined by the product of the number of equipment downtime (machine-hours) multiplied by the planned average hourly productivity of one machine.

When using equipment, there are 3 interrelated factors that affect product output:

The number of machines of the same type - is determined as a deviation from the plan by the number of machines, multiplied by the planned average productivity of 1 machine for the analyzed period

The average number of hours worked by 1 machine - calculated as a deviation from the plan for these hours, multiplied by the planned average hourly productivity of the machine and by the reported number of working machines

Average hourly productivity of one machine - is defined as the deviation from the planned productivity, multiplied by the reported total number of worked machine-hours

The use of equipment power per unit of time is characterized by the intensity factor.

An integral coefficient is used to calculate the output of marketable products.

FOR EXAMPLE, commercial products are produced at the p / p, the release of which depends on the quality of the equipment and the time of its operation. Determine the change in production by the following parameters:

1.planned time fund - 10,000 machine-hours

2.actually worked time - 9 800 machine-hours

Planned output per 1 machine-hour - 100 rubles

Actual output per 1 machine-hour - 110 rubles

SOLUTION

1. Determine (98%)

From the calculation it follows that p / p does not fully realize all the possibilities of increasing the output, since the actual fund of time is used only by 98%.

We calculate the intensive utilization rate of the equipment

(110%)

The increase in the productivity of the machine is 10% of its planned capacity utilization per unit of time.

3. Determine the change in output through the integral coefficient

Production output increased by 7.8%. The p / p has a production reserve. If the actual time fund is used by 100%, the output will increase by 110%.

CONCLUSION: The administration needs to pay attention to the loss of working time, due to which the output of products decreases, which means that profits will decrease.

ANALYSIS OF THE MAIN INDUSTRIAL AND PRODUCTION FUNDS P / P

Fixed assets p / p is a set of goods and materials produced by public labor, operating for a long period. The entire set of fixed assets is subdivided into 3 groups (see Form 11 of GOSKOMSTAT).

Scheme of the main industrial and production assets p / p

When analyzing the structure of the PPF groups, they are divided into active (directly participating or affecting the objects of labor), on which the amount of output depends, and passive (creating conditions for the normal functioning of the active part) part.

The analysis of indicators of the use of industrial assets is carried out separately for the active part and for all funds as a whole.

An increase in the proportion of the active part characterizes the progressiveness of their structure (renewal), as well as an increase in the equipment of p / p, which contributes to an increase in output and an increase in capital productivity and labor productivity.

The second group includes funds of other industries (p / p), which can be separated from the p / p (removed from the balance p / p). These include: agricultural, medical institutions and facilities, as well as sales and supply organizations.

The third group is the fixed assets involved in production, but on the balance sheet (ballast). In market conditions, all p / p are trying to get rid (get rid of) of non-production funds that do not bring income p / p.

Comparing the share of each group in the total value of fixed assets p / p, judged on their structure. Usually determine the specific gravity in% of the first group and the ratio of the first group to the other two.

The more production assets of a p / p (its active part), the better opportunities for p / p to increase production output.

The passive part of fixed assets has increased> p / p is engaged in construction, i.e. increases buildings, structures, transmission devices, and then purchases equipment and machines for the manufacture of products.

Analysis of the structure of fixed assets, their technical condition is characterized by the degree of their deterioration (age composition of equipment), renewal, disposal and implementation of the latest technologies.

The indicator of the degree of depreciation of fixed assets is the depreciation rate, which is defined as the ratio of the amount of depreciation of fixed assets (section 1 of the balance sheet liability) to their primary cost (section 1 of the balance sheet asset).

F b - book value of fixed assets

Ф ost - residual value of fixed assets

And - the amount of depreciation of fixed assets

Primary cost - price + shipping and installation costs, transportation, loading and unloading costs.

A higher coefficient of renewal of the active part of fixed assets in comparison with the coefficient of renewal of all funds shows that the industrial assets directly involved in production are being renewed at the p / p, which means that it has a positive effect on the rate of return on assets.

From n.input - the cost of newly introduced fixed assets during the year

With total - the cost of all fixed assets at the end of the year

ANALYSIS OF USE OF BASIC PRODUCTION FUNDS

One of the most important factors in increasing production efficiency is the provision of fixed assets in the required quantity, range and their full use.

Analysis tasks:

· Determine the provision of the p / p and its structural units with fixed assets, their level, which is calculated by generalizing and partial indicators, and also establish the reasons for their change.

Examine the degree of utilization of production facilities

Identify reserves for increasing the efficiency and use of fixed assets

· Develop measures for the efficient use of reserves.

The data sources for the analysis are as follows:

Ø plan of economic and social development p / p

Ø plan technical development p / p (organizational and technical plan)

Ø Ф№11 "Report on the movement of fixed assets"

Ø Ф№7-f "Report on stocks of uninstalled equipment"

Ø Ф№1-п "Revaluation"

Ø Ф№2-кс "Report on the implementation of the plan for putting into operation objects of fixed assets and capital investments"

Ø FBM "Production capacity balance"

Ø Inventory cards of fixed assets

The analysis usually begins with a study of the objects of fixed assets, their dynamics and structure.

Funds are divided into production and non-production.

In addition, the active and passive parts are distinguished.

Analysis of the movement and technical condition of fixed assets is of great importance. For this, the following indicators are calculated:

Update rate

2. Retirement rate

3. Growth rate

4. Wear factor

5. Coefficient of validity

The implementation of the plan for the introduction of new equipment, the commissioning of new facilities and the repair of the processing plant is checked, the share of advanced equipment in their total number and for each group of machines is determined.

To characterize the condition of machines and other equipment, a grouping according to technical suitability is used, equipment that requires overhaul, unusable equipment that must be decommissioned.

The next stage of the analysis is the study of the provision of the PPF, with certain types of machines, mechanisms, equipment, premises, the planned need for the required output is established.

A generalizing indicator characterizing the level of provision of p / p production assets is the capital-labor ratio or the technical equipment of labor.

The capital-labor ratio is calculated as the ratio of the average annual cost of industrial production assets to the sum of the payroll number of workers in the largest shift.

The technical level of labor is determined by the ratio of the cost of production equipment to the average number of workers in the largest shift.

It is desirable that the rate of growth of labor productivity outpaced the rate of growth of the technical equipment of labor.

RESERVES FOR INCREASING PRODUCT OUTPUT AND STOCK PRODUCTION

The analysis of the increase in production is to reduce the utilization rate of the existing equipment fleet.

Commissioning of non-installed equipment, * replacement and modernization of it, * reduction of daily and intrashift downtime, increase in the shift ratio, * more intensive use of it, * implementation of scientific and technical progress - all this allows you to improve the return on assets on a p / p basis.

When determining current and prospective reserves, instead of the planned level of factor indicators, their possible level is taken into account, i.e. extensive and intensive level of equipment utilization.

One of the reserves for increasing output is a decrease in general production (general plant and general shop) and general operating costs.

PRODUCT COST ANALYSIS

On p / n they produce mainly comparable products. The analysis is carried out on its s / s (costs) as the difference between the actual and planned amount of costs for comparable products.

The analysis allows you to find out the tendencies of changes in any indicator (costs) of the implementation of the plan for the level of reduction and determine the influence of factors on the increase or increase in the production rate.

The objects of analysis are the following indicators:

Complete s / s of marketable products in general and by cost elements

Costs for 1 ruble of marketable products

With / with comparable products

S / s of individual products (costing)

Individual elements and cost items

Sources of information for analysis of s / s are:

Ø Ф№5-з "Report on the costs of production and sales of products"

Ø Ф№6 "Analysis of s / s by cost items"

Ø synthetic and analytical accounting of costs for the main and auxiliary production, p / p

Planning and accounting from / from to p / p are carried out by cost elements and by cost items.

ANALYSIS OF PRODUCTION COSTS BY ELEMENTS

When analyzing agricultural products, information for finding reserves for its reduction is obtained by studying the costs of the elements (Form No. 5 "Production costs").

Costs are grouped by economic content, i.e. regardless of their production purpose and the place where they are consumed.

The grouping is carried out to study material consumption, labor intensity, energy intensity, as well as the influence of technological progress on the cost structure. The structure of costs is characterized by the specific weight of individual costs in their total amount.

If the share of wages decreases, and the share of depreciation increases, then this indicates an increase in the technical level of p / p and an increase in labor productivity. Specific gravity Salary is also reduced in the event that the share of purchased components and semi-finished products increases, which indicates an increase in the level of cooperation and specialization.

Analysis of the cost structure by item for p / p

Expenditures					deviation

1. Raw materials minus waste
2. Purchased items
3. Supporting materials
4. Fuel
5. Energy
6. Salary
7. Social contributions
8. Depreciation
9. Other expenses
TOTAL costs:

From the analysis of the table, it follows that the production costs for the elements are not the same: 48.7% are raw materials and materials. This means that it manufactures its products by processing raw materials.

Purchased products account for 17.9%, and the cost of purchased products increased (17.9-17.5) by 0.4%, while raw materials and materials decreased from 48.7% to 48.2%, i.e. e. by 0.5%. This means that p / p tends to replace raw materials that require significant processing costs for purchased components as less labor-intensive, which is confirmed by a change in the share of salary in the total mass of costs.

CONCLUSION: P / n has established stable relations with p / n-suppliers.

The analysis is carried out according to Form No. 6, Section 1, and we identify how the plan is being complied with for individual cost items, i.e. we determine for which items the savings, and for which cost overruns. After analyzing the costs, directions are outlined for further researching the reserves for reducing the value of money in commercial products to the point of sale.

Grouping costs by purpose, i.e. by items of calculation, indicates where, for what purposes and in what amounts the resources were spent. It is necessary to calculate% of individual types of products in multi-product production, establishing centers for the concentration of costs and the search for reserves for their reduction.

Main cost items (see table).

Expenditures	Deviation. + cost overruns - savings	Deviation,%
		To the plan for this article	To the result of the planned s / s
1.Materials (raw materials)
2. Returnable waste ("-")
3.Purchased items (p / f)
4. Fuel and energy for those. needs
5 salary for workers
6.Deductions in the social. insurance
7. Equipment maintenance costs
8. Shop costs (in% of salary)
9. General plant costs (in% to salary)
10 loss from marriage
11.Production s / s marketable products
12. Non-production (selling) expenses
13.Complete s / s marketable products

From the analysis of the table, it follows that the total s / s of marketable output is 480 thousand rubles lower than planned. In terms of the absolute amount of deviations, the greatest savings were obtained in raw materials, materials and salary of workers (-520, -168 thousand rubles), and the largest cost overruns by items - general plant costs and losses from marriage (180, 175 thousand rubles).

The article "recyclable waste" is deducted and the final conclusion on this article can be made after a detailed analysis of the reasons that led to this cost overrun.

The largest amount of cost overruns was formed from losses from marriage and non-production costs (114.4% and 35.6%). These figures show the most unfavorable provisions for these articles.

CONCLUSION: The administration must first of all deal with the streamlining of costs for general plant and non-production costs, and especially for defects in production, since the overruns on these items had a particularly strong negative impact on the implementation of the plan for s / s.

Removing these losses, the payment order would not have achieved 480 thousand rubles. savings, and 951 thousand rubles. (480 + 180 + 175 + 116).

Planning and accounting from / to p / p is carried out by dividing the costs by:

· Variable costs associated with a certain type of product (raw materials, materials, salary of workers, fuel, etc.). They are directly related to one or another calculation object.

· Indirect costs associated with the production of several types of products and attributed to costing objects by distribution in proportion to the corresponding base (main and additional wages, direct costs, production facilities). Examples of indirect costs are general production costs, general business costs, costs of maintaining fixed assets, etc.

In a market economy, costs are classified into explicit and implicit (implicit or implicit), which take the form of direct payments to suppliers of factors of production and intermediate goods.

Explicit payments include salaries of workers, managers, employees, commission payments to trading firms, payments to banks and other providers of financial and material services, payment of transportation costs, etc.

Implicit costs are the opportunity costs of using resources owned by the owners of the firm or owned by the firm as a legal entity. These costs are not specified in the contract, are not reflected in the balance sheet.

ANALYSIS OF COSTS PER RUBLES OF COMMERCIAL PRODUCTS

An important generalizing indicator of agricultural production is the cost per ruble of marketable products, which is beneficial in that:

· Firstly, it is very versatile - it can be calculated in any industry;

· Secondly, it shows a direct relationship between s / s and profit.

It is calculated by the ratio of the total amount of costs for the production and sale of products to the value of manufactured commodity products in current prices.

Its level is influenced by both objective and subjective, both external and internal factors.

In the process of analysis, one should also study the dynamics of costs per ruble of commercial products and conduct cross-industry comparisons for the analyzed indicators.

The relationship of factors that determine the level of costs per ruble of marketable products

DETERMINATION OF PRODUCT COST REDUCTION RESERVES

The main sources of a decrease in s / s are:

Increase in the volume of production

· Reduction of production costs by increasing the level of labor productivity, economic use of resources, materials, electricity, fuel, equipment, reducing non-production costs and rejects.

The amount of reserves is calculated:

P ↓ s / s = C in - C f

P ↓ s / s - reserves for decreasing s / s

S c - possible level of s / s for the industry (statistical data)

Grinenko S.V., Guseva T.A. Guidelines for the implementation of course projects in the discipline Analysis and diagnostics of financial and economic activities (Document)

Balzhinov A.V., Mikheeva E.V. Analysis and diagnostics of the financial and economic activities of the enterprise (Document)

A.A. Kanke, I.P. Koshevaya Analysis of the financial and economic activities of the enterprise (Document)

Kashina E.V., Shalginova L.A., Bocharova E.V. Analysis and diagnostics of the financial and economic activities of the enterprise (Document)

Grishchenko O.V. Analysis and diagnostics of the financial and economic activities of the enterprise. Tutorial (Document)

Shchelokov Ya.M. Energy analysis of economic activities (Document)

Frolova T.A. Analysis and diagnostics of the financial and economic activities of the enterprise (Document)

Melnik M.V., Gerasimova E.B. Analysis of the financial and economic activities of the enterprise (Document)

T.V. Krusser Analysis of financial and economic activities. Part I (Document)

at the beginning

1.industrial funds

2.industrial assets of manufacturing industries

3.non-industrial sphere

State educational institution

"Nizhny Novgorod College of Economics, Statistics and Law

Goskomstat RF ".

Tutorial

by discipline:

"Analysis of financial and economic activities."

Nizhny Novgorod

2004 r.

The work is approved by the cycle commission

Reviewers: Z.S. Shuvaeva

I.V. Sandler

Circulation: copies
CONTENTS: p.

Section I Theory of Economic Analysis

Topic 1. Analysis of financial and economic activities in the system

organization management.

Scientific foundations of economic analysis. 6
Subject and objects of economic analysis 7
Macroeconomic and Microeconomic Analysis. 7
Analysis of financial and economic activities and its role in the management of the organization. 7
The economic mechanism for managing a commercial organization. 8
Financial and management accounting is the main information base of the analysis. 8
Economic analysis as a method for the formation of problem-oriented databases and its place in computer control systems. 9
Analysis as a method of substantiating management decisions. The role of analysis in the process of justifying a business plan and its monitoring. 9
Types of economic analysis and their role in the management of the organization. 10
The relationship of prospective (forecast), operational and current (retrospective) analysis. 10
The relationship between external financial and internal management analysis. 11
Users of information about the financial and economic activities of the organization, as subjects of the analysis. 11
The concept of reserves, their classification. The role of analysis in identifying and determining the directions of mobilization of reserves. 12
Organization and features of analysis in business entities different types. 12
Stages and standard techniques for the analysis of financial (accounting) statements 13
Financial Disclosures in the Explanatory Note to annual reporting. 13

Topic 2. Methods and standard techniques for the analysis of financial and economic activities.

Quality and quantitative methods economic analysis and their relationship. 14
Statistical methods in economic analysis. 14
Methods for factor analysis of changes in economic indicators. 15
Economic and mathematical modeling. 15
The concept of methods of economic analysis. 16
Financial analysis methodology and its role in financial management and auditing. 16
Comprehensive management analysis technique. 17
The method of operational analysis and its role in the organization of monitoring the results of economic activity. 17
Methodology for management analysis and control. 18
Interpretation of reporting and accounting data in the process of economic analysis . 18

Topic 3. The system of comprehensive economic analysis of financial and economic activities

Comprehensive economic analysis and its role in the management of the organization. Thematic analysis in the complex analysis system 19
A systematic approach to complex analysis and methods of its implementation. 19
The system for the formation of financial and economic indicators as a management base for complex analysis. 20
Block diagram of the complexity of management analysis. 20
Classification of factors and reserves for increasing the efficiency of economic activity. 21
Comprehensive management analysis in the development, monitoring of business plans and in assessing business performance. 21

Section II. Analysis of the financial and economic activities of the organization.

Topic 4. Analysis of income and sales of goods, products, works, services.

Indicators of the volume of production and sales. Methodology for their calculation. 22
Methods and techniques of marketing analysis. 23
System of prices and product meters. 23
Assortment program and its impact on sales revenue. 24
Analysis and assessment of the impact on sales of the use of production resources. 24
Analysis of the influence of sales volume on the change in profit from sales and capital return. 25
Analysis of the organization's income. 25

Topic 5. Analysis of expenses and cost of sales.

The concept and types of expenses of the organization. 26
Analysis of expenses for current, investment and financial activities. 27
Indicators of expenses for ordinary activities and cost of sales. 27
Calculation and factor analysis of the estimate of the cost of sales. 28
Analyze the behavior of costs, sales and profits. 29
Calculation of marginal income, threshold of return on sales and safety margin. 29
Operating leverage and valuation operating lever. 30
Analysis and evaluation of methods for writing off costs for the cost of production. 30
Features of accounting and analysis of costs in certain business segments. 31
Analysis of extraordinary income and expenses. 31

Topic 6. Analysis of the financial results of the organization.

Income and expenses as an economic basis for the formation of financial results. 32
Formation and estimate calculation of profit indicators. 33
Economic factors affecting the magnitude of profits and losses. 33
Assessment of the impact of inflation on financial results from sales. 34
Factor analysis of profit from sales. 35
Analysis of the "quality" of profit. 36
Analysis of the profitability of sales. 36
Analysis of the use of net profit by owners. 37
Analysis and evaluation of dividend income per share. 38
Profit forecasting methods. 39

Topic 7. Analysis of the use of non-current assets.

Analysis of the structure of the dynamics of non-current assets. 39
Analysis of the use of fixed assets. 40
Analysis of the use of machinery and equipment. 41
Fundamentals of Investment Analysis. 42
Methods for evaluating the effectiveness of an investment. 43

Topic 8. Analysis of the use of current assets of the organization.

Characteristics of current assets and analysis of their structure. 44
Sources of the formation of working capital. 44
Calculation and assessment of the value of own circulating assets and net circulating assets. 45
Calculation and assessment of the provision with own funds of the total amount of current assets. 46
The system of indicators of the turnover of working capital. 46
Methodology for calculating the need for working capital. 47
Indicators for assessing the efficiency of using current assets. 48

Topic 9. Analysis of return on assets and capital of a commercial organization.

Profitability and its role in assessing the effectiveness of economic activities. 49
The procedure for calculating net assets and their role in assessing the use of the organization's own funds. 50
Modeling indicators of return on assets as a basis for multivariate analysis. 51
The main factors and ways to improve the return on assets. 52
Methods for factor analysis of return on assets and equity. 52

Topic 10. Analysis of financial condition, solvency and creditworthiness

Characteristics and main types of financial condition.54
General assessment of the structure and dynamics of balance sheet items.55
Analysis of financial condition, solvency according to balance sheet data56
Analysis of the general structure of cash flow.57
Analysis of financial ratios58
Analysis of balance sheet liquidity based on the grouping of assets and liabilities.59
Calculation and assessment of indicators of solvency and market activity. 60
Features of the methodology for financial analysis of insolvent organizations.62
Estimate of assets and liabilities as the basis for predictive analysis of financial condition

Topic 11. Comprehensive assessment of the effectiveness of financial and economic activities.

Comprehensive analysis as a base integrated assessment business efficiency.64
Theoretical foundations of a comprehensive assessment of financial and economic activities.65
Comprehensive assessment of performance based on a five-factor model of return on assets.66
Methodology for a comprehensive assessment of the effectiveness of economic activities.68
Comparative rating methodology.69

Introduction

Analytical training of an accountant, economist, manager is a direct consequence of changes in the content of work and the role of these specialists in a commercial organization in a market economy.

V last years the requirements for the range of knowledge that an accountant, economist, manager of organizations must possess have increased significantly.

This is justified by the financiers and the diversity of economic life, changes in the legal framework of accounting standards, the taxation system, the expansion of the use of economic and materialistic modeling, the latest software products of computer technology, information databases and other factors.

The methods of economic analysis at the beginning of the XXI century have been significantly updated. Two factors played a special role in this update. First, the global economic crises of the 20th century forced economists in different countries to find adequate methods of analysis necessary to prepare sound investment and economic management decisions and based on modern achievements of economic theory and many related sciences. Second, the proliferation of information technology and computer technology has made economic information and sophisticated analysis methods widely available.

The textbook is written in accordance with the requirements of the educational standard for the specified specialties

Section I. Theory of Economic Analysis

Topic 1. Analysis of financial and economic activities in the management system of the organization.

1.1 Scientific foundations of economic analysis

Economic analysis – it is an independent concrete-economic functional science, which has its own subject and object.

Economic analysis as a science is a system of special knowledge about the methods and techniques of research used to process and evaluate economic information about the activities of organizations. Economic analysis as an applied science has wide application in the management of economic activities. Economic analysis as a practice is a type of management activity that anticipates the adoption of managerial decisions and justifies these decisions on the basis of available information. A decisive place in the system of economic information on the activities of an organization is occupied by accounting and accounting (financial) reporting. Modern concept accounting in a developed market economy in the broadest sense of the word includes the actual accounting (bookkeeping, the formation of financial statements), analysis and control of economic activities.

The subject of economic sciences is the production relations of people who interact with productive forces - technology, technology, organization of production. But each separate science studies some specific aspect of production relations, i.e. has a research subject.
1.2 Subject and objects of economic analysis.

The subject of economic analysis, as a science, is one of the main functions of management, which reflects the technological stage of the decision-making process and comes down to analytical support of management decisions. The task of economic analysis is to compose a general, holistic picture of the economic process from various kinds of data reflecting individual phenomena and facts, to identify its inherent tendencies and patterns and to make the most correct management decision as possible.

The object of economic analysis is the financial and economic activities of organizations as a set of production relations, considered in interaction with the technical side of production, social and natural conditions.

The economic activity of an organization as a general object of analysis can be differentiated into business processes and financial results obtained under the influence of objective and subjective factors and reflected through the system of economic information, incl. through the accounting and reporting system.

1.3 Macroeconomic and Microeconomic Analysis.

Economic analysis is divided into macroeconomic and microeconomic.

Macroeconomic analysis is an analysis of the world economy, including a comprehensive analysis of the country's national economy. The figures of the gross domestic product (GDP), national income and other indicators characterizing the state of the national economy are important in and of themselves, but their importance is important in the context of sectoral, regional, complex scientific, technical and economic programs, so there is a need to develop methods sectoral, territorial analysis.

Microeconomic analysis is an analysis of the activities of the main links of the national economy - organizations, including commercial ones. This is an economic analysis in the narrow sense of the word, the information base of which is mainly the data of the accounting and reporting system. In this regard, such an analysis is often called accounting analysis, or analysis of financial and economic activities based on accounting and reporting data.

1.4 Analysis of financial and economic activities and its role in the management of the organization.

The analysis of financial and economic activities is an objective necessary elements of management activities. With the help of such an analysis, the essence of economic processes is learned, the economic situation is assessed, production reserves are identified and scientifically grounded decisions are prepared for planning and management. The main purpose of the analysis is to ensure the profitability and sustainable financial position of the organization.

Consider the financial and economic activities of a market organization as an object of analysis.

The basis of the organization's economic activities is finance, accounting and analysis, financial control in the form of internal audit.

The main functions of the organization are supply, production, sale of goods, products, works, services. The economic conditions for the performance of these functions are three markets: financial, purchase and sales market.

The organization carries out on the market for the purchase of a recruitment of labor, investment in means of labor, procurement and folding of objects of labor at the expense of the financing market.

As a result of the production of goods (services), resources are processed into a commodity that is sold.

Thus, as a result of the implementation of the functions of supply, production and marketing of goods, the capital turnover occurs.

The capital circulation, considered as a continuous process, is called the capital circulation. In accordance with reproduction cycles, the accounting process includes five stages: procurement accounting, inventory accounting, production accounting, finished goods accounting, sales and settlement accounting. Accounting is practically the only opportunity for information support of economic analysis and the development of management decisions for the implementation of the principle of thrift in economic activity.

1.5. The economic mechanism for managing a commercial organization.

A commercial organization can be represented as a self-regulating system that has two subsystems: a manager (subject of management) and a controlled one, i.e. economic activity (object of management).

The management subsystem brings together various departments and divisions of the organization.

Controlled subsystem, i.e. economic activity, includes the following elements: equipment, technology, organization of production, organization of labor, economics, foreign economic relations, social conditions, environmental protection.

The general economic management mechanism is divided into technical and production and financial and economic, which is a system for managing financial relations through financial calculations and financial methods.

Financial relations are investment, lending, rent, settlements and other elements of economic activity. Financial levers are indicators of economic activity: profit, profitability, price, percentage of dividend, cost, etc .; financial methods: management and financial accounting, management and financial analysis, planning, regulation using financial leverage, financial and management control.

1.6 Financial and management accounting - the main information base of the analysis.

Financial accounting solves the problems of the organization's relationship with the state and other external users of information about the organization's activities.

Financial accounting, especially public financial reporting, is regulated by international and national standards that ensure the interests of external users of information.

Management accounting consists of systematic traditional accounting and problem accounting, aimed at developing management decisions in the interests of the owners and administration of the organization. Management accounting is not regulated by the state, its organization and methods are determined by the head, it brings to the fore in the activities of an accountant managerial tasks that require for their solution not only knowledge of traditional accounting, especially cost accounting and calculating the cost of products and services, but also technical and economic planning , statistics, analysis of economic activity, a developed mathematical apparatus and modern computer technology. Management accounting organizes intra-business relations at the enterprise, i.e. communications between persons working in the organization itself, therefore, management accounting is called internal, and financial - external.

1.7. Economic analysis as a method for the formation of problem-oriented databases and its place in computer control systems.

Economic analysis is accompanied by a variety of calculations: absolute and relative deviations, mean values, variances, percentages, etc. in addition, during the analysis, various types of estimates, groupings, comparisons of sorts of initial data, finding the minimum and maximum values, etc. graphical or tabular presentation. All this variety of types of analytical processing of economic information is an object of automation using modern means of communication and personal computers (PC).

PCs, connected into a single computer network, make it possible to go over to the complex computerization of economic analysis and to ensure its requirements for the formation of problem-oriented databases for solving various problems.

Comprehensive computerization of the analysis provides:

preservation of integrity (systematic analysis in conditions of decentralized information processing);

connection of the information processing process with the decision-making process;

increasing the efficiency and effectiveness of the analysis.

Computer analysis directly follows economic accounting, and is also carried out in the course of its implementation, thus turning the subsystem of analytical support for the management of economic activity into a permanent factor in increasing production efficiency by updating the entire information fund of the organization.

1.8. Analysis as a method of founding management decisions. The role of analysis in the process of justifying a business plan and its monitoring.

The decision-making process, which is the main one in management, consists of three stages:

Information Support;
analytical support;
making decisions.

Economic analysis occupies an intermediate place between the function of selecting information and the functions of decision-making, which are different in terms of chronology. For each type of decision, certain methods of analysis are used for planned forecasting decisions - methods of prospective (predictive) analysis, for decisions on operational regulation (monitoring of planned decisions) - methods of operational analysis, for decisions on monitoring and evaluating economic activities - methods of retrospective current analysis.

Economic analysis is a means of obtaining integral knowledge about the economic activity of an economic entity. This knowledge, obtained in the course of management analysis, is especially necessary when justifying a business plan and its monitoring. For example, when justifying a production plan, an analysis of raw materials and materials, labor resources, capital-labor ratio, production costs, cost is performed.

1.9. Types of economic analysis and their role in the management of the organization.

Depending on the approach to the analysis, there are theoretical (political and economic) and specific economic analysis.

Depending on the content of the management process, a promising (forecast), operational, current economic, based on the results of activities for a particular period, is distinguished.

Depending on the nature of the objects of management (what is being analyzed?), There are types of analysis that reflect the levels of social reproduction:

macroanalysis in the context of regional branches and target complex programs and microanalysis at the organizational level;
the sectoral structure of the national economy;
levels of management of the organization;
the scope of the expanded reproduction process;
constituent elements of production and industrial relations;
aspects of economic activity (technical and economic, socio-economic, foreign economic, environmental, economic and legal analysis);
indicators of economic activity.

Depending on the subject of management (who analyzes?), The management and financial analysis of external users of information is distinguished.

Depending on the repeatability, a distinction is made between periodic and one-time analysis.

Depending on the content and completeness of the issues studied, a complete analysis of all economic activities and a local analysis of the activities of individual divisions, and a thematic analysis of individual issues and indicators are distinguished.

1.10. The relationship of prospective (forecast), operational and current (retrospective) analysis.

The relationship between prospective, operational and current analysis is determined by the principle of their differentiation. Depending on the main stages of the management process - preliminary, operational and final.

A feature of prospective analysis is the consideration of economic activities from the standpoint of future conditions, i.e. development prospects. Main tasks: forecasting economic activity, scientific basis for prospective business plans, assessment of the expected implementation of plans.

The purpose of the operational analysis is the economic assessment of short-term changes in production processes in relation to a given development program of the corresponding controlled economic system and ensuring its effective functioning.

Current (retrospective) economic analysis is a system of periodic, comprehensive study of the results of economic activities for an objective assessment of the implementation of business plans and the achieved production efficiency, and a comprehensive identification of intra-production reserves to improve the efficiency of management in subsequent periods.

Features of the current analysis - a retrospective look at economic activity, the study of the accomplished processes and phenomena, the identification of unused reserves.

11. The relationship of external financial and internal management analysis.

The content of both external financial and internal management accounting includes the analysis of economic activity, but its organization, objects and methods have their own specifics.

A financial analysis based only on public accounting data becomes external, i.e. analysis carried out outside the organization by interested counterparties, owners or government bodies... But when analyzing only public reporting data, a very limited part of information about the activities of the organization is used, which does not allow disclosing all aspects of this activity.

When conducting an internal analysis, not only financial statements are used as a source of information, but also other system accounting data, regulatory and planning information, an analysis of the state of stocks, an analysis of the state of receivables and payables.

When conducting on-farm management analysis, it is possible to deepen the financial analysis by attracting production accounting data, i.e. the ability to perform a comprehensive economic analysis and assessment of the effectiveness of economic activities.

1. 12. Users of information about the financial and economic activities of the organization, as subjects of the analysis.

All types of analysis are divided by subjects of management, i.e. users of information, which in particular include partner groups that are directly interested in the results of the organization's activities and analyze the information from the point of view of their interests to make their decisions.

These include owners, management of the organization, personnel, buyers, suppliers, creditors, tax and statistical authorities.

In addition to directly interested users of information about the organization, there are indirectly interested users of information - audit and consulting firms, insurance companies, stock exchanges, law firms, trade unions, the press, etc.

However, the ability of users to access information is different: only managers of the organization can analyze the data of all system accounting and reporting, the rest of the users of information draw their conclusions and make decisions, guided mainly by the analysis of public accounting (financial) statements.

The concept of reserves, their classification. The role of analysis in identifying and determining the directions of mobilization of reserves.

There are two concepts of reserves:

reserve stocks (for example, raw materials), the presence of which is necessary for the continuous (rhythmic) activities of the organization;
reserves as not yet used opportunities for production growth, improvement of its quantitative and qualitative indicators.

Reserves are classified according to various criteria. The basic principle of classification of production reserves is based on the sources of production efficiency.

The volume of production is limited by factors or resources, the availability of which is minimal. In modern economic conditions, the “bottleneck” in the development of production can be labor, material and especially financial resources.

From the standpoint of the organization and depending on the sources of education, external and internal economic reserves are distinguished. External are the general national economic, as well as sectoral and regional reserves. Internal reserves are associated with the intensification of production, when its growth exceeds the growth of costs for it.

Depending on the final results, which are influenced by the reserves, the following types of reserves are distinguished, growth in the volume of products, improvement of the structure and range of products, improvement of quality, reduction of the cost of production by cost elements or by centers of responsibility, increasing the correctness of products, strengthening the financial position, increasing the level profitability.

1.14. Organization and features of analysis in different types of business entities.

The organization and features of the analysis in business entities of different types are determined mainly by the features of the organization of finance in various legal forms of organizations.

In accordance with the Civil Code of the Russian Federation, both individuals and legal entities can conduct business. Legal entities must have their own balance sheet or estimate. Legal entities can be commercial and non-commercial organizations.

Commercial organizations, the main purpose of which is to make a profit, are created in the form of business partnerships and societies, production cooperatives, state and municipal unitary enterprises.

Non-profit organizations can be created in the form of consumer cooperatives, public or religious organizations (associations), charitable or other foundations, as well as in other forms provided by law.

Business partnerships and companies are commercial organizations with a charter capital divided into shares (contributions) of the founders (property created at the expense of the founders' contributions, as well as increased in the course of activities, belongs to business partnerships or companies on the basis of ownership).

A legal entity that is a commercial organization, with the exception of a state-owned enterprise, as well as a legal entity acting in the form consumer cooperative or charitable foundation, by a court decision, it can be declared bankrupt if it is not able to satisfy the claims of creditors. The organization can, together with creditors, decide to declare bankruptcy and voluntary liquidation.

1.15. Stages and standard techniques of analysis, financial (accounting) reporting.

Purpose of the analysis financial statements- an assessment of past performance based on the data of the report and the situation at the time of analysis, as well as an assessment of the future potential of the organization, i.e. forecast for further development.

To achieve this goal, international standards recommend analyzing using three main stages.

The first stage is the choice of the analysis method:

comparison of these organizations with the standards;

comparison of a given organization over time (for different periods);

comparison of the organization's data with the data of competing firms, assessment of its competitiveness.

The second stage is to assess the quality of information in general, and especially information on income and profits. Analysis of the "quality" of profit.

The third stage is the analysis itself. International Financial Reporting Standards recommend the following main methods of analysis:

reading reports and analysis of absolute indicators;
horizontal analysis, i.e. consideration of indicators in dynamics;
vertical, i.e. structural analysis;
trend analysis - comparing each reporting item with a number of previous periods and determining the trend, i.e. the main trend of the indicator dynamics, cleared of random influences and features of individual periods;
analysis of financial ratios.

1.16. Disclosure of financial information in the explanatory note to the annual accounts.

The economic analysis of the organization's activities arose and developed as an analysis based on accounting data and accounting (financial) statements. Modern economic analysis is based on the use of various sources information, but the main one is the periodic financial statements.

Of particular importance for all users of reporting data are explanations to the balance sheet and profit and loss statement, which reflect information at the beginning and end of the reporting period on intangible assets, on fixed assets, on types of financial investments, accounts receivable and payable, on statutory , reserve, additional capital, the number of shares of JSC (fully paid, unpaid, partially paid), the composition of reserves, the volume of products sold, goods, works, services by type of activity and geographical sales markets, the composition of production costs, other non-operating income and expenses, obligations issued and payments received.

An explanatory note, which includes both transcripts and a text part, has a special place in the disclosure of financial information. It should provide all essential information relevant for an objective assessment of financial and economic activities in accordance with the requirements of international and domestic standards accounting (financial) statements.