What is ahd. Analysis of the financial and economic activities of the enterprise (on the example of CJSC Promsintez). Product quality analysis

The content of the analysis of the financial and economic activities of the enterprise is a deep and comprehensive study of economic information about the functioning of the analyzed business entity in order to make optimal management decisions to ensure the implementation of the enterprise's production programs, assess the level of their implementation, identify weaknesses and intra-economic reserves.

The analysis should be a comprehensive study of the effect of external and internal, market and production factors on the quantity and quality of products manufactured by the enterprise, the financial performance of the enterprise and indicate possible prospects for the development of further production activities of the enterprise in the selected area of ​​management.

The main direction of the analysis: from a complex complex - to its constituent elements, from the result - to conclusions about how such a result was achieved and what it will lead to in the future. The scheme of analysis should be built on the principle of "from the general to the particular". First, a description is given of the most general, key characteristics of the analyzed object or phenomenon, and only then proceed to the analysis of individual particulars.

The success of the analysis is determined by various factors. First, before starting to perform any analytical procedures, it is necessary to draw up a fairly clear analysis program, including the development of models of analytical tables, algorithms for calculating the main indicators and the sources of information and regulatory support required for their calculation and comparative assessment.

Secondly, when carrying out analytical procedures, the performance of an enterprise is always compared with something. Comparisons can be made with the previous period, with the plan and with industry averages. Any deviations from the normative or planned values ​​of indicators, even if they are positive, should be carefully analyzed. The meaning of such an analysis is, on the one hand, to identify the main factors that caused the recorded deviations from the given benchmarks, and on the other hand, to once again check the validity of the adopted planning system, and, if necessary, make changes to it.

Thirdly, the completeness and integrity of any analysis that has an economic focus is largely determined by the validity of the set of criteria used. As a rule, this set includes qualitative and quantitative assessments, and its basis is usually calculated indicators that have a clear interpretation and, if possible, some guidelines (limits, standards, trends). When selecting indicators, it is necessary to formulate the logic of their association into a given set in order to make the role of each of them visible, and not create the impression that some aspect has remained uncovered or, on the contrary, does not fit into the scheme under consideration. In other words, the set of indicators, which in this case is quite possible to interpret as a system, must have some inner core, some basis that explains the logic of its construction.

Fourth, when performing an analysis, one should not unnecessarily chase after the accuracy of estimates; as a rule, the greatest value is the identification of trends and patterns.

The main purpose of the analysis is to increase the efficiency of the functioning of economic entities and to search for reserves for such an increase. To achieve this goal, the following is carried out: evaluation of the results of work for the past periods; development of operational control procedures for production activities; development of measures to prevent negative phenomena in the activities of the enterprise and in its financial results; revealing reserves to improve performance; development of sound plans and standards.

In the process of achieving the main goal of the analysis, the following tasks are solved:

Determination of basic indicators for the development of production plans and programs for the coming period;

Increasing the scientific and economic validity of plans and standards;

Objective and comprehensive study of the implementation of established plans and compliance with standards for the quantity, structure and quality of products, works and services;

Determining the economic efficiency of the use of material, labor and financial resources;

Forecasting business results;

Preparation of analytical materials for the selection of optimal management decisions related to the adjustment of current activities and the development of strategic plans.

In specific conditions, other local goals can be set, which will determine the content of the procedures for analyzing financial and economic activities. Thus, the general content of analytical procedures can be determined both by the specifics of the enterprise and by the type of analysis chosen.

Statement and clarification of specific tasks of analysis;

Establishment of causal relationships;

Definition of indicators and methods for their evaluation;

Identification and evaluation of factors affecting the results, selection of the most significant ones;

Development of ways to eliminate the influence of negative factors and stimulate positive ones.

The analysis of financial and economic activities should be carried out, guided by certain principles (Table 6).

Table 6

Basic principles for analyzing the financial and economic activities of an enterprise

The financial and economic activity of an enterprise can be represented as a continuous process of attracting various kinds of resources, combining them in the production process to obtain some financial result. Based on this, three enlarged areas of application of the analysis can be distinguished: resources, production process, financial results. Any of these objects can be, firstly, detailed and, secondly, subjected to various types of analytical processing.

The method of analysis of financial and economic activity as a way of knowing an economic entity consists of a series of sequential actions (stages, stages):

Observation of the subject, measurement and calculation of absolute and relative indicators, bringing them into a comparable form, etc.;

Systematization and comparison, grouping and detailing of factors, study of their influence on the performance of the subject;

Generalization - construction of final and forecast tables, preparation of conclusions and recommendations for making managerial decisions.

Method of analysis of financial and economic activities is a system of epistemological categories, scientific tools and regulatory principles for studying the processes of functioning of economic entities.

There are various classifications of methods and techniques for analyzing the financial and economic activities of an economic entity. All classifications are based on different features. One of the most informative is the division of techniques and methods according to the degree of their formalizability, i.e. by whether and to what extent it is possible to describe this method with the help of some formalized (primarily mathematical) procedures. Following this logic, all analytical methods can be divided into informal and formalized. The classification of methods and techniques of analysis is shown in fig. 13.

Rice. 13. Classification of methods and techniques used in the analysis of the financial and economic activities of the enterprise

informal methods(probably, it is more correct to call them difficult to formalize) are based on the description of procedures at the logical level, without the help of strict analytical dependencies. The experience and intuition of the analyst play a large role in the application of these methods. Formalized Methods(sometimes they are also called mathematical) are based on predefined strict dependencies and rules. Not all of them are equal in terms of the complexity of the mathematical apparatus used, the possibility of implementation in practice and the degree of prevalence in the work of analytical services at enterprises and special consulting firms.

Development of a system of indicators. An analysis of the financial and economic activities of an enterprise is very often in its form an analysis of indicators, i.e. characteristics of the economic activity of the economic unit. The term "scorecard" is widely used in economic research. The analyst, in accordance with certain criteria, selects indicators, forms a system from them, and analyzes it. The complexity of the analysis requires the use of entire systems, rather than individual indicators.

Compared to individual indicators or some set of them, the system is a qualitatively new formation and is always more significant than the sum of its individual parts, since in addition to information about the parts, it carries certain information about the new that appears as a result of their interaction, i.e. information about the development of the system as a whole.

The construction of a detailed system of indicators that characterize any process or phenomenon is based on a clear understanding of two points: what is the system and what basic requirements it must meet. Under scorecard, characterizing a certain economic entity or phenomenon, is understood as a set of interrelated values ​​that comprehensively reflect the state and development of this entity or phenomenon.

comparison method. Comparison is an action by which the similarity and difference between the phenomena of objective reality are established. This method solves the following main tasks:

Identification of causal relationships between phenomena;

Conducting evidence or rebuttals;

Classification and systematization of phenomena.

The comparison can be qualitative ("it was warmer yesterday") or quantitative ("20 is always more than 10").

The comparison procedure in the analysis of the financial and economic activities of an enterprise includes several stages: the choice of objects to be compared; selection of the type of comparison (dynamic, spatial, in relation to planned values); the choice of comparison scales and the degree of significance of differences; the choice of the number of features by which the comparison should be made; the choice of the type of features, as well as the definition of criteria for their materiality and insignificance; choice of base of comparison.

Method for constructing analytical tables. The construction of analytical tables is one of the most important methods for analyzing financial and economic activities. An analytical table is a form of the most rational, visual and systematized presentation of the initial data, the simplest algorithms for their processing and the results obtained. It is a combination of horizontal rows and vertical graphs (columns, columns). A table skeleton that has a text portion but no numeric data is called a table layout.

Analytical tables are used at all stages of the analysis of financial and economic activities.

Thus, the tables used in the analysis of the financial and economic activities of the enterprise are used to systematize the initial data, conduct analytical calculations and formalize the results of the analysis.

Receiving details. Detailing is one of the most common methods of analysis in many fields of science, including the analysis of the financial and economic activities of economic entities. When combined with other techniques, detailing makes it possible to comprehensively evaluate the phenomena under study and reveal the causes of the situation. Depending on the complexity of the phenomenon, the indicators describing it are broken down by time, by the place of business transactions, by centers of responsibility or by components (terms or factors).

Analysis of indicators, detailed by chronological periods, reveals the dynamics and rhythm of the flow of economic phenomena. Detailing by time allows you to set the periods (months, days) in which the best or worst results fall.

The decomposition of data by the place of business transactions allows you to identify the most and least efficient divisions of the enterprise, as well as regions that are the best or, conversely, unsuccessful for the sale of products.

Method of expert assessments. Delphi Method – generalization of expert assessments concerning the prospects for the development of a particular economic entity. The peculiarity of the method is a consistent, individual anonymous survey of experts. Such a technique excludes the direct contact of experts among themselves and, consequently, the group influence that arises during joint work and consists in adapting to the opinion of the majority.

Analysis using the Delphi method is carried out in several stages, the results are processed by statistical methods. The prevailing opinions of experts are revealed, their points of view are converging. All experts are introduced to the arguments of those whose judgments are strongly out of the mainstream. After that, all experts can change their minds, and the procedure is repeated.

Morphological analysis is an expert method for a systematic review of all possible options for the development of individual elements of the system under study, based on complete and strict classifications of objects and phenomena, their properties and parameters. It is used in forecasting complex processes when scenarios are written by different groups of experts and compared with each other to obtain a comprehensive picture of future development.

Method of situational analysis and forecasting. This method is based on models designed to study functional or rigidly determined relationships, when each value of a factor attribute corresponds to a well-defined non-random value of the resultant attribute. As an example, we can cite the dependencies implemented in the framework of the well-known factor analysis model of the DuPont company. Using this model and substituting into it the forecast values ​​of various factors, for example, sales proceeds, asset turnover, the degree of financial dependence, etc., it is possible to calculate the forecast value of one of the main performance indicators - the return on equity ratio.

balance method. This method is used when studying the ratio of two groups of interrelated indicators, the results of which should be equal to each other. It owes its name to the balance sheet, which was one of the first historical examples of linking a large number of economic indicators with two equal totals. The use of the method is especially widespread in the analysis of the correct placement and use of economic assets and sources of their formation. The balance linking technique is also used in the study of functional additive relationships, in particular, in the analysis of the commodity balance, as well as to verify the completeness and correctness of the calculations made in factor analysis: the total change in the effective indicator should be equal to the sum of changes due to individual factors.

Factor analysis based on rigidly determined models. In economic research, a factor is understood as the conditions necessary for carrying out a given economic process, as well as the reason, the driving force of this process, which determines its nature or one of the main features. The results of economic activity are influenced by many factors that are interconnected, dependent and conditional.

Methods of chain substitutions and arithmetic differences. The method of chain substitutions is also called the method of sequential (gradual) isolation of factors. This method is designed to measure the impact of a change in factor characteristics on a change in the effective indicator when studying functional dependencies. The validity of the application of the method was substantiated by K. Marx when studying the influence of three factors on the relative price of labor power: duration, productive power and intensity of labor. He proposed to sequentially consider each factor as a variable, fixing all the others, and so on in turn.

integral method. The advantages of the integral method should be recognized as the complete decomposition of the factors and the absence of the need to establish the order of the factors.

The method also has significant drawbacks. These include the significant complexity of calculations even using the above formulas, as well as the existence of a fundamental contradiction between the mathematical basis of the method and the nature of economic phenomena. The fact is that most of the phenomena and quantities in the economy are of a discrete nature, so it is pointless to consider infinitesimal increments, as required by the application of the integral method.

Forecasting based on proportional dependencies. The basis of this method is the thesis that it is possible to identify a certain indicator that is the most important from the standpoint of the characteristics of the company's activities, which, thanks to this property, could be used as a base for determining the forecast values ​​of other indicators in the sense that they are "tied" to the base indicator using the simplest proportional dependencies. As a base indicator, either sales proceeds or the cost of sold (manufactured) products are most often used. The validity of this choice is quite easily explained from the standpoint of logic and, moreover, finds confirmation in the study of the dynamics and relationships of other indicators that describe certain aspects of the company's activities.

The method is based on the assumption that: a) the values ​​of most balance sheet and income statement items change in direct proportion to sales volume; b) the levels of proportionally changing balance sheet items that have developed in the company and the ratios between them are optimal (meaning that, for example, the level of inventories at the time of analysis and forecasting is optimal).

Method of averages. In any set of economic phenomena or subjects, there are differences between the individual units of this set. Simultaneously with these differences, there is something in common that unites the totality and allows us to attribute all the subjects and phenomena under consideration to one class. For example, all workers of the same shop, performing the same work, perform it in different ways, with different productivity. However, despite some individual differences, it is possible to determine the average output, or average productivity, per worker in the shop. It is possible to average the profitability of an enterprise over several consecutive quarters, obtaining the value of the average profitability, and so on.

The role of averages, therefore, is to generalize, i.e. replacing the set of individual values ​​of a feature with an average value characterizing the entire set of phenomena. The average value generalizes qualitatively homogeneous values ​​of a trait and, therefore, is a typical characteristic of a trait in a given population. For example, the average turnover per worker is a typical characteristic of a city's trading network.

Of course, the average value is not fixed once and for all: the average output per employee of a normally functioning enterprise is constantly growing. The average cost per unit of output tends to fall as output increases. Thus, not only the average values ​​themselves, but also the trends in their change can be considered as indicators of the position of the enterprise in the market and the success of its financial and economic activities in this industry.

Data grouping method. Grouping is the division of a data set into groups in order to study its structure or relationships between components. In the grouping process, the units of a population are distributed among groups in accordance with the following principle: the difference between units assigned to the same group should be less than the difference between units assigned to different groups. The most important issue in conducting this kind of research is the choice of the grouping interval.

The basic rule for grouping is the following: there should be no empty or sparsely filled intervals.

In the analysis of financial and economic activity, two types of groupings are mainly used: structural and analytical.

Structural groupings are designed to study the structure and composition of the population, the shifts occurring in it relative to the selected variable feature. Analytical groupings are designed to study the relationship between two or more indicators that characterize the studied population. One of the indicators is considered as effective, and the rest - as factorial. Analytical grouping can be used to calculate the strength of the relationship between factors.

Elementary Methods for Processing Calculated Data. When studying the totality of values ​​of the studied quantities, in addition to the averages, other characteristics are also used. When analyzing large data arrays, two aspects are usually of interest: first, the quantities that characterize a series of values ​​as a whole, i.e. characteristics of the community, and secondly, the quantities that describe the differences between the members of the population, i.e. characteristics of spread (variation) of values.

In addition, the following values ​​are used as indicators of generality: the middle of the interval, mode, and median.

The following quantities are most often used as indicators of the range and intensity of the variation of indicators: the range of variation, the average linear deviation, the standard deviation, the variance and the coefficient of variation.

Index Method. Index – it is a statistical indicator representing the ratio of two states of a feature. With the help of indices, comparisons are made with the plan, in dynamics, in space. The index is called simple(synonyms: particular, individual), if the feature under study is taken without taking into account its connection with other features of the phenomena being studied. A simple index looks like

where P1 and P0 are the compared feature states.

The index is called analytical(synonyms: general, aggregate), if the trait under study is taken not in isolation, but in connection with other traits. An analytical index always consists of two components: an indexed feature R(the one whose dynamics is being studied) and the weight attribute q. With the help of signs-weights, the dynamics of a complex economic phenomenon is measured, the individual elements of which are incommensurable. Simple and analytical indices complement each other

where q 0 or q 1 - weight sign.

With the help of indices in the analysis of financial and economic activity, the following main tasks are solved:

Evaluation of the change in the level of the phenomenon (or the relative change in the indicator);

Identification of the role of individual factors in changing the effective feature;

Evaluation of the impact of changes in the structure of the population on the dynamics.

Correlation analysis. Correlation analysis is a method of establishing a relationship and measuring its tightness between observations that can be considered random and selected from a population distributed according to a multivariate normal law.

A correlation is a statistical relationship in which different values ​​of one variable correspond to different mean values ​​of another. Correlations can arise in several ways. The most important of them is the causal dependence of the variation of the resultant attribute on the change in the factorial one. In addition, this kind of connection can be observed between two effects of the same cause. The main feature of correlation analysis should be recognized that it establishes only the fact of the existence of a relationship and the degree of its closeness, without revealing its causes.

Regression analysis. Regression analysis is a method of establishing an analytical expression of a stochastic relationship between the studied features. The regression equation shows how, on average, changes at when changing any of xi, and looks like

y= f(x1, x2, …, xn)

where y - dependent variable (it is always one);

xi– independent variable factors - there may be several of them.

If there is only one independent variable, this is a simple regression analysis. If there are several P 2), then such an analysis is called multivariate.

Regression analysis is used mainly for planning, as well as for the development of a regulatory framework.

cluster analysis. Cluster analysis is one of the methods of multivariate analysis, designed for grouping (clustering) a population, the elements of which are characterized by many features. The values ​​of each of the features serve as the coordinates of each unit of the studied population in the multidimensional space of features. Each observation, characterized by the values ​​of several indicators, can be represented as a point in the space of these indicators, the values ​​of which are considered as coordinates in a multidimensional space.

Analysis of variance. Analysis of variance is a statistical method that allows you to confirm or refute the hypothesis that two data samples belong to the same general population. With regard to the analysis of the activities of an enterprise, we can say that analysis of variance allows you to determine whether groups of different observations belong to the same set of data or not.

Analysis of variance is often used in conjunction with grouping methods. The task of conducting it in these cases is to assess the significance of differences between groups. To do this, determine the group dispersions σ12 and σ 22, and then statistically Student's or Fisher's test is used to check the significance of differences between groups.

Decision tree construction method. This method is included in the system of situational analysis methods and is used in cases where the predicted situation can be structured in such a way that key points are highlighted in which either a decision must be made with a certain probability (the role of an analyst or manager is active), or also with a certain probability some event (the role of an analyst or manager is passive, but some circumstances that do not depend on his actions are significant).

Linear programming. The linear programming method, which is the most common in applied economic research due to its fairly clear interpretation, allows an economic entity to justify the best (by formal criteria) solution under more or less severe restrictions regarding the resources available to the enterprise. With the help of linear programming in the analysis of financial and economic activity, a number of problems are solved, primarily related to the activity planning process, which allows it to find optimal output parameters and ways to make the best use of available resources.

Sensitivity analysis. Under conditions of uncertainty, it is never possible to determine in advance exactly what the actual values ​​of a given quantity will be after a certain time. However, for successful planning of production activities, it is necessary to provide for changes that may occur in future prices for raw materials and final products of the enterprise, for a possible decrease or increase in demand for goods produced by the enterprise. To do this, an analytical procedure called sensitivity analysis is performed. Very often this method is used in the analysis of investment projects, as well as in forecasting the value of the net profit of the enterprise.

Sensitivity analysis is to determine what will happen if one or more factors change their value. It is practically impossible to perform the analysis of simultaneous changes in several factors manually; for this, a computer should be used. We will consider the sensitivity of net profit to a change in only one factor (for example, sales volume) with all the others unchanged.

Methods of financial calculations. Financial calculations, based on the concept of the time value of money, are one of the cornerstones of financial analysis and are used in its various sections.

Accretion and discount operations. The simplest type of financial transaction is a one-time loan of a certain amount PV with the condition that after some time t large amount will be refunded F.V. The effectiveness of such a transaction can be characterized in two ways: either with the help of an absolute indicator - growth (FV– PV), or by calculating some relative indicator. Absolute indicators are most often not suitable for such an assessment due to their incompatibility in the spatio-temporal aspect. Therefore, they use a special coefficient - the rate. This indicator is calculated as the ratio of the increment of the initial amount to the base value, which, obviously, can be taken either PV, or F.V. Thus, the rate is calculated according to one of two formulas

In financial calculations, the first indicator also has names: "interest rate", "percentage", "growth", "rate of interest", "rate of return", "yield"; and the second is "discount rate", "discount rate", "discount". It is obvious that both rates are interconnected, i.e., knowing one indicator, you can calculate another

Both indicators can be expressed either in fractions of a unit or as a percentage. It's obvious that
rt > dt, and the degree of discrepancy depends on the level of interest rates prevailing at a particular point in time. So if rt= 8%, dt= 7.4%, the discrepancy is relatively small; if
rt= 80%, then dt= 44.4%, i.e. rates vary significantly.

The term " analysis”has its origin from the Greek language, where the word “analysis” means dismemberment, fragmentation of an object or phenomenon into separate elements in order to study this object or phenomenon in detail. The opposite is the concept synthesis" (it comes from the Greek word "synthesis"). Synthesis is a combination of individual components of an object or phenomenon into a single whole. Analysis and synthesis are two interrelated aspects of the process of studying any objects and phenomena.

Economic Sciences, including economic analysis, belong to the totality of the humanities, and the object of their research is economic processes and phenomena.

Economic analysis is included in a group of interrelated specific economic disciplines, which, in addition to it, includes control, audit, micro-and, and other sciences. They study the economic activity of organizations, but each from a certain point of view, characteristic only for it. Therefore, each of these sciences has its own, independent subject.

Economic analysis and its role in the management of the organization

Economic analysis(otherwise -) plays an important role in increasing the economic efficiency of organizations, in strengthening their financial condition. It is an economic science that studies economics of organizations, their activities in terms of assessing their work on the implementation of business plans, assessing their property and financial condition and in order to identify untapped reserves to improve the efficiency of organizations.

The subject of economic analysis is the property and financial condition and the current economic activity of organizations, studied in terms of its compliance with the tasks of business plans and in order to identify unused reserves to improve the efficiency of the organization.

Economic analysis is subdivided on the interior and external depending on the subjects of the analysis, that is, on the bodies that carry it out. The most complete and comprehensive is the internal analysis carried out by the functional departments and services of the organization. The external analysis carried out by debtors and creditors and others, as a rule, is limited to establishing the degree of stability of the financial condition of the analyzed organization, its liquidity, both at reporting dates and in the future.

Objects of economic analysis are the property and financial position of the organization, its production, supply and marketing, financial activities, the work of individual structural divisions of the organization (shops, production sites, teams).

Economic analysis as a science, as a branch of economic knowledge, and finally, as an academic discipline is closely interconnected with other specific economic sciences.

Economic analysis is a complex science that uses, along with its own, also the apparatus inherent in a number of other economic sciences. Economic analysis, like other economic sciences, studies the economics of individual objects, but from an angle peculiar only to it. It gives an assessment of the state of the economy of a given object, as well as its current economic activity.

Principles of economic analysis:

• Scientific. Analysis must comply with the requirements of economic laws, use the achievements of science and technology.
• Systems approach. Economic analysis must be carried out taking into account all the laws of the developing system, that is, to study the phenomena in their interconnection and interdependence.
• Complexity. In the study, it is necessary to take into account the impact on the economic activity of the enterprise of many factors.
• Research in dynamics. In the process of analysis, all phenomena should be considered in their development, which allows not only to understand them, but also to find out the causes of changes.
• Highlighting the main goal. An important point in the analysis is the formulation of the research problem and the identification of the most important reasons that hinder production or hinder the achievement of the goal.
• Concreteness and practical usefulness. The results of the analysis must necessarily have a numerical expression, and the reasons for the change in indicators must be specific, indicating the places of their occurrence and ways to eliminate them.

Method of economic analysis

The word "method" came into our language from the Greek language. In translation, it means "the path to something." Therefore, the method is, as it were, a way to achieve the goal. In relation to any science, a method is a way of studying the subject of this science. The methods of any sciences basically have a dialectical approach to the study of the objects and phenomena they consider. Economic analysis is no exception here.

The dialectical approach means that all processes and phenomena taking place in nature and society should be considered in their constant development, interconnection and interdependence. So economic analysis studies the indicators characterizing the activities of any organizations, comparing them over several reporting periods (in dynamics), as well as in their change. Further. Economic analysis considers various aspects of the organization's activities in unity and interconnection, as elements of a single process. So, for example, the volume of sales of products depends on its output, and the fulfillment of the planned target for profit depends mainly on

The method of economic analysis is determined by its subject and the challenges ahead.

Methods and techniques, used in , are subdivided into traditional, statistical and . They are discussed in detail in the relevant sections of the site.

In order to practically implement the use of the method of economic analysis, certain techniques have been developed. They are a set of methods and techniques used to optimally solve analytical problems.

The techniques used in economic analysis at individual stages of analytical work involve the use of various techniques and methods.

The key moment of the method of economic analysis is the calculation of the influence of individual factors on economic indicators. The relationship of economic phenomena is a joint change in two or more of these phenomena. There are various forms of interconnections between economic phenomena. The most significant among them is the causal relationship. Its essence lies in the fact that a change in one economic phenomenon is caused by a change in another economic phenomenon. Such a relationship is called deterministic, otherwise - a causal relationship. If two economic phenomena are connected by such a relationship, then the economic phenomenon, the change of which causes a change in the other, is called the cause, and the phenomenon that changes under the influence of the first is called the effect.

In economic analysis, those signs that characterize the cause are called factorial, independent. The same signs that characterize the consequence are usually called resultant, dependent.

So, in this paragraph, we examined the concept of the method of economic analysis, as well as the most important methods (methods, techniques) used in the analysis of the organization's activities. We will consider these methods and the order of their use in more detail in special sections of the site.

Tasks, sequence of conducting and procedure for processing the results of economic analysis

The most complete and deep is the internal (intraeconomic) analysis, carried out, as a rule, by the functional departments and services of a given organization. Therefore, internal analysis faces much more numerous tasks than external analysis.

The main tasks of the internal analysis of the organization's activities should be considered:

1. verification of the validity of the tasks of business plans and various standards;
2. determination of the degree of fulfillment of tasks of business plans and compliance with established standards;
3. calculation of the influence of individual on the magnitude of the deviation of the actual values ​​of economic indicators from the base
4. finding on-farm reserves to further improve the efficiency of the organization and ways of mobilization, that is, the use of these reserves;

Of the listed tasks of internal economic analysis, the main task is to identify reserves in a given organization.

Before external analysis, in essence, there is only one task - to assess the degree both at a certain reporting date and in the future.

The results of the analysis carried out are the basis for the development and implementation of optimal ones that improve the efficiency of organizations.

In the process of conducting economic analysis, methods of induction and deduction.

Induction method(from particular to general) suggests that the study of economic phenomena begins with individual facts, situations and proceeds to the study of the economic process as a whole. Method same deduction(from general to particular) is characterized, on the contrary, by the transition from general indicators to particular ones, in particular, to the analysis of the influence of individual ones on generalizing ones.

The most important in conducting economic analysis is, of course, the deduction method, since the sequence of analysis usually involves the transition from the whole to its constituent elements, from synthetic, generalizing indicators of the organization's activities to analytical, factor indicators.

When an economic analysis is carried out, all aspects of the organization's activities, all the processes that make up the production and commercial cycle of the organization, are examined in their interconnection, interdependence and interdependence. Such a study is the key moment of the analysis. It bears the name.

After the end of the analysis, its results should be formalized in a certain way. For these purposes, explanatory notes to annual reports, as well as certificates or conclusions based on the results of the analysis are used.

Explanatory notes intended for external users of analytical information. Consider what should be the content of these notes.

They should reflect the level of development of the organization, the conditions in which its activities take place, it should be characterized, on it, data on product sales markets, etc. Information should also be provided on the stage at which each type of product is on the market. (These include stages of introduction, growth and development, maturity, saturation and decline). In addition, it is necessary to provide information about the competitors of this organization.

Then, data on the main economic indicators should be presented for several periods.

Those factors that influenced the organization's activities and its results should be indicated. one should also cite those measures that are planned to eliminate shortcomings in the organization's activities, as well as to increase the efficiency of this activity.

References, as well as conclusions based on the results of the economic analysis, may have more detailed content compared to explanatory notes. As a rule, references and conclusions do not contain generalized characteristics of the organization and the conditions for its functioning. The main emphasis here is on describing reserves and how to use them.

The results of the study can also be presented in non-textual form. In this case, the analytical documents contain only a set of analytical tables and there is no text characterizing the economic activity of the organization. This form of registration of the results of the conducted economic analysis is now being used more and more widely.

In addition to the considered forms of processing the results of the analysis, the introduction of the most important of them into certain sections will also be applied. economic passport of the organization.

These are the main forms of generalization and presentation of the results of the economic analysis. It should be borne in mind that the presentation of the material in explanatory notes, as well as in other analytical documents, should be clear, simple and concise, and should also be linked to analytical tables.

Types of economic analysis and their role in the management of the organization

Financial and managerial economic analysis

Economic analysis can be subdivided into different types according to certain characteristics.

First of all, economic analysis is usually divided into two main types - the financial analysis and managerial analysis- depending on the content of the analysis, the functions it performs and the tasks facing it.

The financial analysis, in turn can be subdivided into external and internal. The first is carried out by statistical authorities, higher organizations, suppliers, buyers, shareholders, audit firms, etc. The main the task of external financial analysis is , its and. It is carried out at the organization itself by the forces of its accounting department, financial department, planning department, and other functional services. Internal financial analysis solves a much wider range of tasks compared to the external one. Internal analysis studies the effectiveness of the use of equity and borrowed capital, explores, identifies reserves for the growth of the latter and strengthening the financial condition of the organization. Internal financial analysis, therefore, is aimed at developing and implementing optimal ones that contribute to improving the financial performance of a given organization.

Management analysis, as opposed to financial is internal. It is carried out by the services and departments of this organization. He studies issues related to the organizational and technical level and other conditions of production, using certain types of production resources (,), analyzes, her.

Types of economic analysis depending on the functions and tasks of the analysis

Depending on the content, functions and tasks of the analysis, the following types of analysis are also distinguished: socio-economic, economic-statistical, economic-environmental, marketing, investment, functional-cost (FSA), etc.

Socio-economic analysis examines the relationship and interdependence between social and economic phenomena.

Economic and statistical analysis used to study mass socio-economic phenomena. Economic-ecological analysis studies the relationship and interaction between the state of ecology and economic phenomena.

Marketing Analysis aims to study the markets for raw materials and materials, as well as the markets for finished products, the ratio of these products, the products of this organization, the level of prices for products, etc.

Investment analysis is aimed at choosing the most effective options for the investment activities of organizations.

Functional cost analysis(FSA) is a method of systematic study of the functions of a product, or any production and economic process, or a certain level of management. This method aims to minimize the cost of designing, mastering production, selling products, as well as industrial and domestic consumption of these products under the conditions of their high quality, maximum utility (including durability).

• financial and economic analysis;
• technical and economic analysis.

The first type of analysis studies the influence of economic factors on the implementation of business plans in terms of financial indicators.

A feasibility study examines the impact of engineering, technology and production organization factors on economic performance.

Depending on the completeness of coverage of the organization's activities, two types of analysis of economic activity can be distinguished: full (complex) and thematic (partial) analysis. The first type of analysis covers all aspects of the financial and economic activities of the organization. Thematic analysis studies the effectiveness of certain aspects of the organization's activities. Economic analysis can also be divided according to the objects of study. Microeconomic and macroeconomic analysis. Microeconomic analysis studies the activities of individual economic units. It can be divided into three main types: intrashop, shop and factory analysis.

Macroeconomic it can be sectoral, that is, study the functioning of a particular sector of the economy or industry, territorial, which analyzes the economy of individual regions, and, finally, intersectoral, which studies the functioning of the economy as a whole.

a separate sign classification of types of economic analysis is a division of the latter by subjects of analysis. They are understood as those bodies and persons who carry out the analysis.

1. Directly interested in the activities of the organization. This group may include the owners of the organization's funds, tax authorities, banks, suppliers, buyers, management of the organization, individual functional services of the organization being analyzed.
2. Subjects of analysis indirectly interested in the activities of the organization. This includes legal organizations, audit firms, consulting firms, trade union bodies, etc.

Economic analysis depending on the timing

Depending on the time of the analysis (in other words, on the frequency of its implementation), there are: preliminary, operational, final and prospective analysis.

preliminary analysis allows you to assess the state of this object when developing a business plan. For example, the production capacity of the organization is assessed, whether it is able to provide the planned volume of production.

Operational(otherwise current) analysis is carried out on a daily basis, directly in the course of the current activities of the organization.

final(subsequent, or retrospective) analysis examines the effectiveness of the economic activities of organizations for the past period.

Perspective analysis is used to determine expected results in the coming period.

Forward-looking analysis is critical to ensure the success of the organization in the future. This type of analysis examines possible options for the development of the organization and outlines ways to achieve optimal results.

Types of economic analysis depending on the research methodology

Depending on the methodology used to study objects in the economic literature, it is customary to subdivide the analysis of economic activity into the following types: quantitative, qualitative, express analysis, fundamental, marginal, economic and mathematical.

Quantitative(otherwise) analysis is based on quantitative comparisons, measurement, comparison of indicators and the study of the influence of individual factors on economic indicators.

Qualitative Analysis uses qualitative comparative assessments, characteristics, as well as expert assessments of the analyzed economic phenomena.

Express analysis- this is a way to assess the economic and financial condition of the organization on the basis of certain signs that express certain economic phenomena. Fundamental analysis is based on a comprehensive, detailed study of economic phenomena, usually based on the use of economic-statistical and economic-mathematical research methods.

Margin analysis explores ways to optimize the amount of profit received as a result of sales of products, works, services. Economic and mathematical analysis is based on the use of a complex mathematical apparatus, with the help of which the optimal solution for any economic and mathematical model is established.

Dynamic and static economic analysis

According to its nature, economic analysis can be divided into two following: dynamic and static. The first type of analysis is based on the study of economic indicators taken in their dynamics, that is, in the process of their change, development over time, for several reporting periods. In the process of dynamic analysis, indicators of absolute growth, growth rate, growth rate, absolute value of one percent growth are determined and analyzed, and dynamic series are constructed and analyzed. Static analysis assumes that the studied economic indicators are static, that is, unchanged.

According to the spatial basis, economic analysis can be divided into the following two types: internal (on-farm) and inter-farm (comparative). The first one studies the activities of this organization and its structural divisions. In the second type, the economic indicators of two or more organizations are compared (the analyzed organization with others).

According to the methods of studying the object of analysis, it is divided into the following types: complex, system analysis, continuous analysis, selective analysis, correlation analysis, regression analysis, etc. The most important is a comprehensive final analysis of the activities of organizations, comprehensively studying their work for the reporting period; the results of this analysis are used for both short-term and long-term forecasting.

Operational economic analysis

Operational economic analysis applied at all levels of government. The share of operational analysis in making optimal management decisions increases with approach to individual organizations and their structural divisions.

The most important feature of operational analysis is that it is as close as possible in time to the implementation of individual phases of the production and commercial cycle of a given organization. operational analysis promptly establishes the causes of existing shortcomings and their perpetrators, reveals reserves and promotes their timely use.

Final economic analysis

plays a very important role in the development of optimal final, subsequent analysis. The most important source of information for such an analysis is the reporting of the organization.

Final analysis gives a refined assessment of the organization's activities and its results for a certain period, ensures the identification of reasonable values ​​​​of reserves to increase the efficiency of the organization's activities, seeks ways to mobilize, that is, use these reserves. The results of the final analysis carried out by the organization itself are reflected in the explanatory note to the annual report.

The final analysis is the most complete type of analysis of the economic activities of the organization.

Pridnestrovian State University

them. T.G. Shevchenko

Faculty of Economics

Department of "Accounting and Audit"

Test

"Comprehensive economic analysis of economic activity"

Tiraspol 2013

1. Analysis of liquidity and solvency

Marketing analysis of goods

List of used literature

1.Liquidity and solvency analysis

Solvency and liquidity are the most important characteristics of the financial and economic activities of the enterprise.

Liquidity (from Latin liquidus - flowing, liquid) is a characteristic of the assets (values) of an enterprise, meaning their ability to be sold in a short time at a cost corresponding to the market. In fact, liquid means quickly convertible into cash.

Solvency assessment is carried out on the basis of the characteristics of the liquidity of current assets, i.e. the time it takes to turn them into cash. The concepts of solvency and liquidity are very close, but the second is more capacious. Solvency depends on the degree of liquidity of the balance sheet. In addition, liquidity characterizes not only the current state of settlements, but also the prospects.

Analysis of the liquidity of the balance sheet consists in comparing the assets of the asset, grouped by the degree of diminishing liquidity, with short-term liabilities of the liability, which are grouped by the degree of maturity.

Thus, liquidity is the ability of assets to be transformed into cash, and the degree of liquidity is determined by the length of the time period during which this transformation can be carried out.

The most mobile part of liquid funds is money and short-term financial investments. The second group includes finished products, shipped goods and receivables. The liquidity of this group of current assets depends on the timeliness of the shipment of products, the execution of bank documents, the speed of payment documents in banks, the demand for products, their competitiveness, the solvency of buyers, forms of payment, etc.

A much longer time will be needed to turn inventories and work in progress into finished goods and then into cash. Therefore, they are assigned to the third group.

Accordingly, the payment obligations of the enterprise are also divided into three groups: 1) debt, the payment deadlines for which have already come; 2) debt that should be repaid in the near future; 3) long-term debt.

An analysis of the solvency of an enterprise is carried out by comparing the availability and receipt of funds with payments of essentials. There are current and expected (prospective) solvency.

Current solvency is determined on the balance sheet date. An enterprise is considered solvent if it has no overdue debts to suppliers, bank loans and other settlements.

The expected (prospective) solvency is determined on a specific upcoming date by comparing the amount of its means of payment with the urgent (priority) obligations of the enterprise on this date.

To determine the current solvency, it is necessary to compare the liquid assets of the first group with the payment obligations of the first group. Ideally, if the coefficient is one or a little more. According to the balance sheet, this indicator can be calculated only once a month or quarter. Enterprises make settlements with creditors every day.

To assess the prospective solvency, the following liquidity indicators are calculated: absolute, intermediate and general.

The absolute indicator of liquidity is determined by the ratio of liquid funds of the first group to the total amount of short-term debts of the enterprise (V section of the balance sheet). Its value is considered sufficient if it is above 0.25 - 0.30. If an enterprise is currently able to pay off all its debts by 25-30%, then its solvency is considered normal.

The ratio of liquid funds of the first two groups to the total amount of short-term debts of the enterprise is an intermediate liquidity ratio. A 1:1 ratio usually satisfies. However, it may not be sufficient if a large proportion of liquid funds is accounts receivable, some of which is difficult to collect in a timely manner. In such cases, a ratio of 1.5:1 is required.

The overall liquidity ratio is calculated as the ratio of the total amount of current assets to the total amount of short-term liabilities. A coefficient of 1.5-2.0 usually satisfies.

Note that on the basis of only these indicators, it is impossible to accurately assess the financial condition of the enterprise, since this process is very complex, and it is impossible to give it a complete description of 2-3 indicators. Liquidity ratios are relative indicators and do not change for some time if the numerator and denominator of the fraction increase proportionally. The very same financial situation during this time can change significantly, for example, profit, profitability, turnover ratio, etc. will decrease. Therefore, for a more complete and objective assessment of liquidity, you can use the following factorial model:

Click = Current assets / Balance sheet profit * Balance sheet profit / Short-term debts = x1 * X 2,

where x 1- an indicator characterizing the value of current assets per ruble of profit;

X 2- an indicator that indicates the ability of the enterprise to pay off its debts at the expense of the results of its activities and characterizes the stability of finances.

The higher its value, the better the financial condition of the enterprise.

To calculate the influence of these factors, you can use the methods of chain substitution or absolute differences.

When determining the solvency, it is desirable to consider the structure of the entire capital, including the main one. If the holdings (shares, bills and other securities) are quite significant and are listed on the stock exchange, they can be sold with minimal losses. Holdings provide better liquidity than some commodities. In such a situation, the company does not need a very high liquidity ratio, since working capital can be stabilized by selling part of the working capital. And another indicator of liquidity (self-financing ratio) is the ratio of the amount of self-financing income (income + depreciation) to the total amount of internal and external sources of financial income.

This ratio can be calculated as the ratio of self-financed income to value added. It shows the degree to which the enterprise is self-financing its activities in relation to the wealth created. You can also determine how much self-financed income falls on one employee of the enterprise. Such indicators in Western countries are considered as one of the best criteria for determining the liquidity and financial independence of the company and can be compared with other enterprises.

When analyzing solvency, in addition to quantitative indicators, one should study qualitative characteristics that do not have a quantitative change, which can be characterized as depending on the financial flexibility of the enterprise.

Financial flexibility is characterized by the ability of an enterprise to withstand unexpected interruptions in cash flow due to unforeseen circumstances. This means the ability to borrow from various sources, increase share capital, sell and move assets, change the level and nature of the enterprise in order to withstand changing conditions.

The ability to borrow money depends on various factors and is subject to rapid change. It is determined by profitability, stability, the relative size of the enterprise, the situation in the industry, the composition and structure of capital. Most of all, it depends on such an external factor as the state and direction of changes in the credit market. The ability to obtain credit is an important source of cash when it is needed, and is also important when a business needs to extend short-term loans. Pre-agreed financing or open credit lines (a loan that an enterprise can take out within a certain period of time and on certain conditions) are more reliable sources of obtaining funds when needed than potential financing. When assessing the financial flexibility of an enterprise, the rating of its bills, bonds and preferred shares is taken into account; limiting the sale of assets; the degree of randomness of spending; and the ability to respond quickly to changing conditions such as a strike, a drop in demand, or the elimination of sources of supply.

In the theory and practice of a market economy, some other indicators are also known that are used to detail and deepen the analysis of solvency prospects. The most important of these are income and the ability to earn, since these factors are decisive for the financial health of the enterprise. The ability to earn is understood as the ability of the enterprise to constantly receive income from its core activities in the future. To assess this ability, the cash adequacy ratios and their capitalization are analyzed.

The cash adequacy ratio (Cds) reflects the company's ability to earn them to cover capital expenditures, increase working capital and pay dividends. To eliminate the influence of cyclicality and other randomness, 5 years of data are used in the numerator and denominator. The calculation is made according to the following formula:

The cash adequacy ratio equal to one shows that the enterprise is able to function without resorting to external financing. If this coefficient is below one, then the enterprise is not able to maintain the payment of dividends and the current level of production due to the results of its activities.

The cash capitalization ratio (Kcn) is used in determining the level of investment in the assets of the enterprise and is calculated by the formula:

The level of capitalization of funds is considered sufficient in the range of 8-10%. The enterprise must regulate the availability of liquid funds within the limits of the optimal need for them, which for each specific enterprise depends on the following factors:

the size of the enterprise and the volume of its activities (the larger the volume of production and sales, the greater the stock of inventory items);

branches of industry and production (demand for products and the rate of receipt from its implementation);

the duration of the production cycle (the value of work in progress);

the time required to renew stocks of materials (the duration of their turnover);

seasonality of the enterprise;

general economic situation.

If the ratio of current assets and current liabilities is lower than 1:1, then we can say that the company is unable to pay its bills. The ratio of 1:1 assumes the equality of current assets and short-term liabilities. Taking into account the varying degree of liquidity of assets, it can be safely assumed that all assets will be sold urgently, and, therefore, in this situation there is a threat to the financial stability of the enterprise. If the value of Kt.l. significantly exceeds the ratio of 1:1, it can be concluded that the company has a significant amount of free resources generated from its own sources.

On the part of creditors of the enterprise, this option for the formation of working capital is the most preferable. At the same time, from the point of view of the manager, a significant accumulation of inventories at the enterprise, the diversion of funds into receivables may be associated with inept asset management of the enterprise.

Various liquidity indicators not only provide a versatile description of the stability of the financial position of an enterprise with varying degrees of accounting for liquid funds, but also meet the interests of various external users of analytical information. So, for example, for suppliers of raw materials and materials, the absolute liquidity ratio (Ka.l.) is most interesting. The bank lending to this enterprise pays more attention to the intermediate liquidity ratio (Kp.l.). Buyers and holders of shares and bonds of the enterprise to a greater extent evaluate the financial stability of the enterprise by the current liquidity ratio (Kt.l.).

It should be noted that many enterprises are characterized by a combination of low interim liquidity ratios with a high total coverage ratio. This is due to the fact that enterprises have excessive stocks of raw materials, materials, components, finished products, and often unjustifiably large work in progress.

The groundlessness of these costs leads ultimately to a shortage of funds. Hence, even with a high total coverage ratio, it is necessary to identify the state and dynamics of its components, especially for those items that are included in the third group of balance sheet assets.

If an enterprise has a low interim liquidity ratio and a high total coverage ratio, the deterioration of these turnover indicators indicates a deterioration in the solvency of this enterprise. In order to more objectively assess the solvency of the enterprise when a deterioration is detected in it. At the same time, it is necessary to separately understand the reasons for delays in payment for products and services by consumers, the accumulation of excessive stocks of finished products, raw materials, materials, etc. These reasons may be external, more or less independent of the analyzed enterprise, or may be internal. But, first of all, it is necessary to calculate the liquidity ratios mentioned above, determine the deviation in their level and the size of the influence of various factors on them.

2. Marketing analysis of goods

The marketing analysis of the product first provides for the allocation of three levels of the product:

The first is a product according to the intention of the manufacturer. It is a company's vision of the main benefit that a consumer can get from a particular product, it is a question of what the consumer will actually buy. After all, any product is needed to solve a problem. The head of the Revlon company once spoke beautifully about this: "In the factory we make cosmetics. In the store we sell hope." It is obvious that women do not need lipstick by themselves, they need to look good, which is why this product is created. "Product by design" is the company's vision of the product's primary benefit to the consumer, but it must be a "customer's eye" vision.

The second is a real product. This is what actually happened after the implementation of the plan. It already reflects such characteristics of the product as a combination of properties, quality level, price, external design (design), brand name, packaging.

The third is a product with a so-called reinforcement. Provides for the provision of additional services or benefits to buyers of the goods. Companies often not only sell goods, but also provide a package of services that is aimed at solving problems associated with the use of the purchased goods (delivery, installation, the possibility of selling on credit, guarantees, etc.). Consequently, the product eventually turns into something more than a simple set of functional characteristics. For example, people come to a restaurant, as a rule, not only to buy and eat certain food, they also look for a certain atmosphere for themselves, which is created due to the location and interior of the restaurant, music, service, culinary features, etc.

Dinner in a restaurant is not so much the actual meal as entertainment, ritual, communication, expression of emotions.

The paint and varnish company makes and sells paints and varnishes. What is this product for buyers? Do people have a need for paint as such? Paint is something by which you can make your home more comfortable, cozy, protected. Therefore, in this case, people ultimately buy not paint, but the opportunity to create beauty, coziness, and comfort in their home.

People also do not need metal-plastic windows. But there is a need for their apartments to be protected from street noise and cold. Plastic windows will not always be a commodity. If someone offers another, better way to protect against noise and cold, then, probably, the consumer will prefer it.

Therefore, at the product development stage, it is very important to correctly determine those basic consumer needs that can be satisfied with the help of a certain product, then develop the product in real form, find effective ways to reinforce it in order to create in general such a set of benefits that will most fully satisfy the consumer. Goods and services by type of consumer are divided into two large groups - consumer goods and goods for industrial (industrial) purposes.

Consumer goods are goods that are purchased by final consumers for personal use. They are divided into four groups.

Everyday goods. The purchase of these products often occurs without any analysis in terms of comparison with similar products. Consumer goods can be divided into subgroups:

a) the main goods of constant demand - are purchased regularly (for example, detergents, dairy products, sugar, cereals); b) goods of impulsive demand - are acquired spontaneously (for example, chocolate bars, drinks, chewing gums); c) emergency goods - purchased in case of emergency (for example, mosquito repellent in the summer, sunscreen, breast pump for the mother of an infant). 2. Goods of pre-selection. These are goods for which the consumer, before buying, makes a comparison on individual indicators - quality, price, durability, appearance, etc. (For example, mobile phones, televisions, cameras, furniture, cars, apartments). Distinguish between similar products (similar in quality, but different in price) and dissimilar products.

Goods of special demand. These are goods with unique properties, as well as some branded goods, the purchase of which is usually carried out in special showrooms (some brands and models of cars, watches, clothes from famous couturiers, etc.). As a rule, these are expensive goods, they purchased infrequently, purchases are planned in advance.

Goods of passive demand. These are consumer goods that the consumer does not know about, or knows about, but does not think about the advisability of purchasing them (insurance, home security systems, etc.). In principle, there is interest in these goods, but it is not actively manifested. Industrial goods are goods that are bought for the purpose of further processing or use in production activities, for resale or rental. The following groups of these goods are distinguished:

materials and details. Materials are goods that are fully used in the production process. Materials can be divided into raw materials and semi-finished products.

Parts are component parts (e.g. tires, electric motors). Materials and parts become part of what is being manufactured.

capital property. These are products that already exist in finished form. Capital property can be divided into stationary (main) and auxiliary. Stationary includes buildings, structures, stationary equipment (generators, lifts, machine tools, etc.). Stationary equipment is similar to durable goods and pre-selection. Ancillary equipment includes movable equipment, office supplies and equipment. Capital property, of course, is not part of the output that is produced.

Auxiliary materials and services. Materials are divided into two types: working materials (for example, fuel and lubricants) and materials for maintenance and repair (for example, copier powder). Auxiliary materials are similar to everyday goods. Services are subdivided: into production (services for the maintenance and repair of equipment, Engineering, leasing); distribution (commercial, transport); professional (financial, informational, consulting, banking, advertising, insurance); social (educational, cultural and other services).

The release of goods is the production and sale of a certain set of commodity units (names of products). Almost any enterprise has a certain product range (assortment), forms its own product policy.

A trade item is a specific type, model, or brand of a product.

Commodity line (assortment group) - a group of commodity units that are close in a certain way (or their combination) - functional purpose, consumer contingent, distribution channels, etc. For example, a company specializing in the production of goods for sports and leisure may have the following product lines as sports shoes, sportswear, sports equipment. Commodity nomenclature - a set of product lines (assortment groups). The commodity nomenclature is characterized by the following indicators:

The width of the product range is the total number of assortment groups of goods;

Saturation of the commodity nomenclature - the total number of commodity units; - Depth of the commodity nomenclature - the number of commodity units within the assortment group.

The company's product range is not static, it changes. If the company pursues a policy of expanding the range, then this can occur through either external or internal expansion.

The implementation of the first path assumes that the company in the structure of its output increases the number of product units by expanding the price and quality ranges.

The second way is to expand the product range by bringing new product units to the market within the already mastered price and quality range.

liquidity solvency marketing product

To study the degree of use of the working time fund (FRV), to determine the influence of factors on the working time fund.

IndicatorPlanReportAverage annual number of employees (persons), 350340 Days worked by one employee per year (days), D235230 Hours worked by one employee per year (hours), t18801794

1) To study the degree of use of PDF, we use the following formula:

PDF = * D * P, where:

Average annual number of employees (persons);

D - the number of days worked by one employee per year (days);

P - the average duration of the working day (h / day).

Let's find the average working day for the plan and for the report using the formula: P = . Then we will find the PDF for the planned and reporting periods, as well as the deviation and growth rates. We will put the results in a table.

IndicatorPlanReportDeviationGrowth rate (%)Average annual number of employees (persons), 350340-1097.14 Days worked by one employee per year (days), D235230-597.87 Hours worked by one employee per year (hours), t18801794-8695.43 Average length of the working day (h / day), P87.8-0.297, 5FRV (hours)658000609960-4804092.7

We see that at this enterprise, the FCF in the reporting year is less than the FCF in the planned one for 48040 hours. It means that the available labor resources are not fully utilized. Consequently, there is a reserve for increasing the productivity of workers by eliminating the loss of working time, i.e. possible increase in production.

2) Let us determine the impact on the PDF of such factors as the average annual number of employees, the number of days worked by one employee per year, the average length of the working day, using the same formula:

PDF = * D * P

We apply the method of absolute differences.

?FRV = (f - pl) * Dpl * Ppl \u003d (340-350) * 235 * 8 \u003d -18800h

?FRFD \u003d (Df - Dpl) * f * Ppl \u003d (230-235) * 340 * 8 \u003d -13600h

?FRVP \u003d (Pf - Ppl) * Df * f \u003d (7.8-8) * 230 * 340 \u003d -15640h

BF: ?PDF = ?FRV + ?FRDD + ? FRVP

18800 - 13600 - 15640

Conclusions.

As can be seen, the available labor resources are not fully utilized. On average, one employee worked 230 days instead of 235 days. In this connection, the extra-planned whole-day loss of working time amounted to 5 days per employee, and 1700 days (5 days * 340 people), or 13600 hours (1700 days * 8 hours) for all employees.

Intra-shift losses of working time are also significant: for 1 day they amounted to 0.2 hours, and for all the days worked by all employees - 15640 hours. The total loss of working time amounted to 29240 hours (13600 hours + 15640 hours) or 4.8% (29240 / 609960 * 100%).

And a decrease in the average annual number of employees by 10 people also led to a decrease in the PDF by 18,800 hours.

In general, the FCF in the reporting year decreased by 48,040 hours compared to the base one.

Determine the availability of fixed assets at the beginning and end of the reporting period. In general and by type, determine the average annual cost of fixed assets. Determine the dynamics and structure of OF by type, purpose, in relation to the production process.

Types of OFAvailable at the beginning of the period thousand rubles. Received thousand rubles. OPF OF OF other industries11804 80-754130Non-production. OF12620 2015483254Total OF

Solution:

1.Let's determine the presence of fixed assets at the beginning and end of the reporting period using the formula:

OF beginning of period + OF received = OF retired + OF the end of the period

Виды ОФНаличие на начало периода тыс. руб.Поступило тыс. рубВыбыло тыс. руб.Наличие на конец периода тыс. руб.20092010200920102009201020092010Здания1010010100 1010010100Сооружения43004261 39 42614261Передаточные уст-ва213213 213213Машины и оборудов.495004953012011090504953049590Транспортные ср-ва790080203001501809080208080Инструмент2524 1 2424Итого ОПФ72038721484202603101407214872268ОФ др. отраслей118041113080 7541301113011000Непроизводств. OF126207808201548325478087769Total OF964629108652027558963249108691037

.Let us determine the average annual cost of fixed assets in general and by types according to the formula:

OF average = (OF beginning of period + OF end of period) / 2

Evaluate the dynamics of all indicators

a) absolute deviation

b) growth rate

Types OFAverage annual costDynamics Structure20092010growth rate, %share%sp. Вес20092010Здания1010010100010014,0113,99-0,02Сооружения4280,54261-19,599,545,945,90-0,04Передаточные ус-ва21321301000,300,290,00Машины и обор.495154956045100,0968,6868,64-0,05Транспортные ср-ва7960805090101,1311,0411,150, 11Instrument24.524-0.597.960.030.030.00Total OPF7209372208115100.16100% 76.88100% 79.32.42 incl. active OF495154956045100.0968.6868.64-0.05passive OF2257822648700.0731.3231.360.05OF of other industries OF102147788.5-2425.576.2510.898.55-2.34Total OF9377491061.5-2712.597.11100% 100% -

Answer: fixed assets in relation to 2009 (there were 96,462 thousand rubles; according to the results, at the end of 2010, 91,037 thousand rubles) changed downward by 5,425 thousand rubles, in connection with which the average annual cost of OF decreased by 2712.50 thousand rubles. or 2.89%.

The share of OPF in comparison with the entire mass of OP is 76, 88 and 79.3 percent, respectively, for the years 2009, 2010, which indicates a change in the direction of an increase in OOP by 2.42%, and a decrease in OP not participating in the production process by the same percent.

3. Define:

Influence on the return on assets of the OPF asset return on assets. parts of OPF and ud. asset weight. parts of the OPF in the aggregate of the OPF;

the influence of factors on the profitability of OPF;

Determine the reserves for increasing the efficiency of the use of BPF.

Indicator20092010DeviationCalculation formulaVolume of VP (thousand rubles)440590150Avg. year cost of OPF (thousand rubles) 20526055 Avg. year cost asset OPF (thousand rubles) 13615923 Profit from sales (thousand rubles) 15183 weight of the active part of the OPF 0.660.61-0.05 OPF3,243.710.47Volume of VP/average value of active OPF

Influence of factors on capital productivity:

Fo \u003d Fo asset * Specific weight * OPF act in the total OPF

The factors influencing the return on assets of the OPF are: change in the share of the asset. parts of funds in the total amount of OPF; change in the return on assets of the asset part of the funds.

Based on the available data, we will calculate the influence of factors using the method of absolute differences.

Fo good.v \u003d (Degree.v (2010) - Good.v. (10)) * Fo (2009) \u003d (0.61-0.66) * 3.24 \u003d -0.162;

Fo act = (Fo act (2010) -Fo act (2010)) * sp.v. act.h. (2010)= (3.71-3.24)*0.61 = 0.286

Conclusion:As a result of a decrease in the weight of the asset of the OPF part by 0.05% Fo OPF decreased by 162 rubles, and as a result of the growth of Fo, the asset of the OPF part Fo increased by 286 rubles.

Let's determine the influence of factors on the profitability of OPF using the formula:

R opf \u003d Profit / OPF

find using the chain substitution method:

1)R OPF (2009) \u003d P (2009) / OPF (2009); Ropf \u003d 15/205 \u003d 0.0731;

R OPF (2010) \u003d P (2009) / OPF (2010); R OPF opf \u003d 15/260 \u003d 0.0577;

?ROPF (opf) = R OPF (opf) - R opf (2009)

?ROPF (opf)=0.0577-0.0731= -0.0154

2)R OTF (P) \u003d P (10) / OTF (10);

R OPF (P) \u003d 18/260 \u003d 0.0692;

?R (P) \u003d R (P) - ROPF (opf);

?R(P)= 0.0692 - 0.0577 = 0.0115

bf: ?R = ?R(OPF) + ? R(P)

0039= -0,0154+0,0115

Conclusion: With an increase in profit by 3 thousand rubles, profitability (OPF) decreased by 0.0154 thousand rubles. And with an increase in the OPF by 55,000 rubles, the profitability of the OPF increased by 0.0115 thousand rubles. In general, the profitability of OPF decreased by 0.00039 thousand rubles.

ACTIVE as of 01.01.2009 as of 01.01.2010 as of 01.01.2011. Long-term assetsFixed assets185202254025400Intangible assets200025003000Long-term financial investments200020002500Total for section 12252027040309002 Short-term assetsInventories103001300024000 incl.; raw materials and supplies5500700010500work in progress250032007000finished products230028006500Accounts receivable520048004560Short-term financial investments1200600400Cash554074207580Total for section 2222402582036540BALANS4 Капитал и резервыУставный капитал800080008000Добавочный капитал143201587022860Резервный капитал354084509120Итого по разделу 32586032320399804. Долгосрочные обязательстваЗаймы и кредиты600040002000Итого по разделу 46000400020005. Краткосрочные обязательстваЗаймы и кредиты3500950012500Кредиторская задолженность9400704012960в т. ч.: поставщики и подрядчики8030535010655персоналу по оплате труда580640820Бюджету430350575По авансам полученным0250310Прочие кедиторы360450600Итого по разделу 5129001654025460БАЛАНС447605286067440

Overall score

The property of the enterprise is intended for the production and sale of products, performance of work, provision of services.

The formation of an enterprise as a legal entity presupposes the availability of financial resources for the acquisition of the necessary property.

During the operation of the property, it is updated.

The main production assets are involved in the production process many times, they are updated periodically due to moral or physical wear and tear and require significant capital investments.

The working capital of an enterprise is consumed completely during one production and commercial cycle, and to ensure a continuous production process, they need constant replenishment based on the attraction of resources in free cash.

Working capital (inventory and costs) and circulation funds (finished unsold products, cash and settlements) form the working capital of the enterprise.

Assessment of the placement and structure of property is of paramount importance in determining the financial condition of the enterprise.

An irrational property structure caused by the lack of renewal of fixed assets with a high degree of wear and tear can lead to a reduction in the volume of production and sales of products (works, services) and, as a result, to a deterioration in the financial position of the enterprise.

An unjustified increase in expenses for construction in progress, the presence of excess stocks of material and production resources or illiquid, not in demand goods, leads to an unreasonable increase in production costs and to the "freezing" of funds, diverting them from economic circulation. At the same time, the lack of stocks also negatively affects the financial position of the enterprise, as it can lead to a reduction in production and a decrease in the amount of profit.

The growth of accounts receivable may affect the timing of current payments and require an increase in accounts payable, weakening the financial reliability of the enterprise as an economic partner.

An unjustified increase in borrowed funds may lead to the need to reduce the property of the enterprise for settlements with creditors.

An increase in the size of the property will contribute to an increase in the amount of deductions from property tax income and the need for additional sources of financing.

Therefore, in order to exclude the appearance of prerequisites for financial instability, an economic entity must have a rational structure of property and constantly assess the ongoing changes in its composition.

Analysis of the dynamics of the composition and structure of the property of the enterprise is based on a comparison of the reporting data of the balance sheet for a number of periods. To assess the movement of fixed assets of an enterprise and determine the degree of their depreciation, study the composition of debtors, cash flows, etc., you should use additional data from forms No. 2, 3, 4 of financial statements, as well as primary accounting data that decipher and detail individual articles balance.

The balance sheet asset allows you to give a general assessment of the change in the entire property of the enterprise, to single out non-current assets (I section of the balance sheet asset) and current assets (II section of the balance sheet asset) in its composition, to study the dynamics of the property structure.

An analysis of the dynamics of the composition and structure of property makes it possible to establish the size of the absolute and relative increase or decrease in the entire property of the enterprise and its individual types.

The increase in the asset indicates the expansion of the enterprise, but can also be the result of the influence of inflation. A decrease in an asset indicates a reduction in the economic turnover of the enterprise and may be the result of depreciation of fixed assets, or the result of a decrease in effective demand for goods, works and services of the enterprise, restriction of access to the markets of raw materials, materials, semi-finished products, or the inclusion of subsidiaries in the active economic turnover at the expense of the parent companies.

The analysis determines the value of real assets that characterize the production potential of the enterprise. These include: fixed assets, inventories and work in progress. These elements, being essentially the means of production, create the necessary conditions for the implementation of the main activity.

The share of real property is established by the ratio of its value to the balance sheet currency. This coefficient is of limited use and can reflect the real situation only at enterprises in the manufacturing industries, and it will differ significantly in different industries.

The increase in the share of real property in the total value of all property indicates the potential of the enterprise to expand the volume of production activities.

Structural dynamics indicators reflect the share of participation of each type of property in the total change in total assets. Their analysis allows us to conclude in which assets the newly attracted financial resources are invested or which assets have decreased due to the outflow of financial resources.

The structure of property depends on the specifics of the enterprise. For example, industrial enterprises in mechanical engineering, instrument making, shipbuilding, and the chemical industry are characterized by a high level of capital intensity, and have up to 70% of fixed assets in their property. Trade, public catering, service enterprises have a different structural structure: the share of fixed assets accounts for an average of 20-30%, respectively, working capital accounts for 70-80%. Therefore, the assessment of the property structure should be based on the industry and individual characteristics of a particular enterprise. The change in the property structure creates certain opportunities for the main (production) and financial activities and affects the turnover of total assets.

The methodology for assessing the property condition of an enterprise includes:

horizontal analysis of active balance sheet items, based on the study of the dynamics of indicators and the determination of their absolute and relative changes;

vertical analysis of active balance sheet items, studying the structure of property and the reasons for its change. In the course of vertical analysis, the share of individual items is established in relation to the balance sheet currency and in relation to the value of non-current and current assets.

Assessment of the property status of the enterprise and the sources of its formation

Based on the methods of horizontal and vertical analysis of the balance sheet of our task, we will evaluate the property status of the enterprise (table No. 1) and the sources of its formation (table No. 2). We calculate the coefficients of autonomy, the concentration of borrowed capital, the ratio of borrowed and equity capital (table No. 3), characterizing the overall financial stability of the enterprise, and give an analytical assessment of the dynamics of indicators.

As can be seen from Table 1, the total value of the company's property increased during the reporting period by 14,580 thousand rubles, or 27.58%. This happened due to an increase in the value of current assets by 10,720 thousand rubles, or by 41.51%. As part of current assets, there was an increase in the value of certain types of property. The largest increase was in the amount of Reserves. In the reporting year, the amount of the Reserves increased by 11,000 thousand rubles. or by 84.62%. The share of funds in settlements increased from 24.60% by 10.99 percentage points. The increase in inventories is associated with an increase in raw materials and materials in the reporting period compared to the previous one by 3,500 thousand rubles, as well as with an increase in work in progress by 3,800 thousand rubles. and with an increase in finished products in warehouses by 3,700 thousand rubles. The fact that the company accumulates raw materials is good, it means that the volume of production will increase. The fact that finished products have accumulated in warehouses indicates that the sales department is not working well, or these are expensive products (for example, a helicopter).

Cash increased by 160 thousand rubles. or by 2.16%. The increase in cash has a positive effect on the company's solvency.

Short-term financial investments fell by 200 thousand rubles. or by 33.33%.

At the beginning of the reporting period, the value of non-current assets amounted to 27,040 thousand rubles. During the reporting period, it increased by 3860 thousand rubles. or by 14.28%. As part of non-current assets, there was an increase in the value of certain types of property. Fixed assets for 2860 thousand rubles. or by 12.69% and long-term financial investments by 500 thousand rubles. or 25%. The increase in non-current assets also occurred due to an increase in the value of intangible assets by 500 thousand rubles. or 20%. These assets are not involved in the production turnover, and, therefore, an increase in their amount may adversely affect the performance of the financial and economic activities of the enterprise. At the beginning of the reporting period, the value of fixed assets amounted to 22,540 thousand rubles. During the reporting period, it increased by 2860 thousand rubles. or by 12.69%. The share of fixed assets in the value of the company's assets decreased by 4.98 percentage points and amounted to 37.66% at the end of the year. The increase in the amount of fixed assets was caused by an increase in industrial production assets, since there are no fixed non-production assets on the balance sheet of the enterprise.

An increase in intangible assets by 500 thousand rubles, or 20%, indicates the development of innovative activity: capital investment in patents and other intellectual property.

Increase in long-term financial investments by 500 thousand rubles. or 22% possibly due to the fact that the company was engaged in investment activities. The development of investment activity is justified if it brings income to the enterprise.

Table. Analysis of the composition and structure of the enterprise's property

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Economic activity of the enterprise is the production of products, the provision of services, the performance of work. Economic activity is aimed at making a profit in order to satisfy the economic and social interests of the owners and the workforce of the enterprise. Economic activity includes the following stages:

• scientific research and development work;
• production;
• auxiliary production;
• maintenance of production and sales, marketing;
• sales and after-sales support.

Analysis of the economic activity of the enterprise

Makes the FinEkAnalysis program.

Analysis of the economic activity of the enterprise this is a scientific way of understanding economic phenomena and processes, based on the division into component parts and the study of the variety of connections and dependencies. This is an enterprise management function. Analysis precedes decisions and actions, justifies the scientific management of production, increases objectivity and efficiency.

Analysis of the economic activity of the enterprise consists of the following areas:

• The financial analysis
  • Solvency analysis, %20%20%D0%B8%20 financial stability,
• Management analysis
• Evaluation of the place of the enterprise in the market of this product,
• Analysis of the use of the main factors of production: means of labor, objects of labor and labor resources,
• Evaluation of the results of production and sales of products,
• Making decisions on the range and quality of products,
• Development of a strategy for managing production costs,
• Determination of the pricing policy,

Indicators of economic activity of the enterprise

The analyst, according to the specified criteria, selects indicators, forms a system from them, and makes an analysis. The complexity of the analysis requires the use of systems, rather than individual indicators. The indicators of economic activity of the enterprise are divided into:

1. value and natural, - depending on the underlying meters. Cost indicators - the most common type of economic indicators. They generalize heterogeneous economic phenomena. If an enterprise uses more than one type of raw materials and materials, then only cost indicators can provide information on the generalized amounts of receipts, expenditures, and the balance of these items of labor.

natural indicators are primary, and cost - secondary, since the latter are calculated on the basis of the former. Economic phenomena such as production costs, distribution costs, profit (loss) and some other indicators are measured only in cost terms.

2. quantitative and qualitative, - depending on which side of phenomena, operations, processes is measured. For results that can be quantified, use quantitative indicators. The values ​​of such indicators are expressed as some real number that has a physical or economic meaning. These include:

1. All financial indicators:

• revenue,
• net profit,
• fixed and variable costs,
• profitability,
• turnover,
• liquidity, etc.

2. Market indicators:

• volume of sales,
• market share,
• size/growth of the customer base, etc.

3. Indicators characterizing the efficiency of business processes and activities for training and development of the enterprise:

• labor productivity,
• the production cycle,
• lead time,
• staff turnover,
• number of employees trained, etc.

Most of the characteristics and results of the work of the organization, departments and employees are not amenable to strict quantitative measurement. They are used to evaluate qualitative indicators. Qualitative indicators are measured with the help of expert assessments, by monitoring the process and results of work. These include, for example, indicators such as:

• relative competitive position of the company,
• customer satisfaction index,
• staff satisfaction index,
• command at work
• the level of labor and performance discipline,
• quality and timeliness of submission of documents,
• compliance with standards and regulations,
• execution of orders of the head and many others.

Qualitative indicators, as a rule, are leading, as they affect the final results of the organization's work and "warn" about possible deviations of quantitative indicators.

3. Volumetric and specific- depending on the application of individual indicators or their ratios. So, for example, the volume of output, sales volume, production cost, profit are volume indicators. They characterize the volume of this economic phenomenon. Volumetric indicators are primary, and specific indicators are secondary.

Specific indicators calculated on the basis of volume indicators. For example, the cost of production and its cost are volume indicators, and the ratio of the first indicator to the second, that is, the cost per ruble of marketable products, is a specific indicator.

Results of economic activity of the enterprise

Profit and income- the main indicators of the financial results of the production and economic activities of the enterprise.

Income is the proceeds from the sale of products (works, services) minus material costs. It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.

Income characterizes the amount of funds that the company receives for the period, and minus taxes is used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for the period, for a share in the authorized property (dividends), material assistance, etc.

Profit- part of the proceeds remaining after reimbursement of production and marketing costs. In a market economy, profit is the source of:

• replenishment of the revenue part of the state and local budgets,
• enterprise development, investment and innovation activities,
• satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.

The amount of profit and income is influenced by the volume of products, assortment, quality, cost, improvement of pricing and other factors. In turn, profit affects the profitability, solvency of the enterprise and others. The value of the gross profit of the enterprise consists of three parts:

• profit from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
• profits on the sale of tangible assets and other property (this is the difference between the sale price and the costs of acquiring and selling). Profit from the sale of fixed assets is the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;
• profit from non-sales operations, i.e. transactions not directly related to the main activity (income from securities, from equity participation in joint ventures, leasing property, exceeding the amount of fines received over those paid, etc.).

Unlike profit, which shows the absolute effect of activity, profitability- a relative indicator of the efficiency of the enterprise. In general, it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is derived from the word "rent" (income).

Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the profit received in relation to the spent production resources. Product profitability and production profitability are often used. There are the following types of profitability:

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