The purpose of economic analysis is to. Economic analysis

Goals and objectives of economic analysis

The main purpose of economic analysis is to prepare information for making optimal management decisions and to justify current and long-term plans aimed at achieving the short-term and strategic goals of the enterprise.

The implementation of this goal of economic analysis involves assessing the current situation, diagnosing and forecasting its development, and finding ways to achieve the desired results in the most effective ways. In accordance with this, three analysis functions are distinguished: evaluation, diagnostic and search.

The evaluation function of economic analysis consists in determining the compliance of the state of the enterprise's economy with its target parameters and potential capabilities, the diagnostic function is in studying the causes of deviations from target parameters and forecasting further development situation, and search - in identifying potential opportunities to achieve the goals.

Based on the goals and main functions of the analysis, its tasks are also formed:

1) study of the state and trends of the economic development of the enterprise for past periods;

2) forecasting performance results based on current development trends and expected changes in the future;

3) scientific substantiation of current and long-term plans (target program of the enterprise);

4) control over the implementation of plans and management decisions, for efficient use economic potential of the enterprise in order to identify shortcomings, errors and operational impact on economic processes;

5) study of the influence of objective and subjective, external and internal factors on the results of economic

activities, which allows you to objectively evaluate the work of the enterprise, make the correct diagnosis of its state and development forecast for the future, identify the main ways to improve its efficiency;

6) search for reserves to improve production efficiency based on the study of best practices and achievements of science and practice;

7) assessment of the results of the enterprise's activities to achieve the set goals - the implementation of plans, the level of performance and efficiency of the business, the use of existing opportunities, the position in the market for goods and services;

8) assessment of the degree of financial and operational risks and development internal mechanisms managing them in order to strengthen the market position of the enterprise and increase the profitability of the business;

9) justification of measures to eliminate the identified shortcomings and develop reserves to improve the efficiency of the enterprise in order to increase its competitive advantage.

Analysis is generally understood as a method of research, consisting in the division of the whole into its component parts. Analysis along with synthesis is feature dialectical method of cognition, which is the basis of both natural and technical and social sciences. Analysis, like many other economic sciences, studies reality on the basis of facts.

Determining the content of economic analysis as a science should answer the questions: what does this science study (subject and objects of study) and what is the essence of the study of these objects (tasks).

Not in the specialized literature consensus in determining the essence and content of economic analysis. In our opinion, the content of economic analysis can be defined as follows.

Economic analysis is a deep, comprehensive, evidence-based study economic activity pre-, acceptance in order to objectively assess the results achieved and further improve the efficiency of management.

1) study of economic processes in their interaction;

2) scientific substantiation of plans and an objective assessment of their implementation;

3) identification of factors affecting the results of economic activity, as well as their quantification;

4) disclosure of trends and proportions of economic development;

5) determination of unused reserves of economic growth;

6) generalization of best practices;

7) development by the enterprise of optimal management decisions.

The main purpose of the analysis is the preparation of sound management decisions aimed at improving the efficiency of management. The requirements for analysis can be summarized as follows:

Specificity, that is, the analysis must be based on real data, taking into account the existing amount of information, and its results must receive a numerical final expression;

Consistency, that is, the analysis should be carried out not periodically, but regularly, according to a previously developed system;

Objectivity, that is, the study of information should be critical, impartial;

Validity, i.e. the results of the analysis should be suitable for use in practical purposes for the preparation and justification of management decisions.

The concept of economic analysis

Definition 1

Economic analysis is a science that includes a body of special knowledge based on the laws of development and operation of systems. These laws are aimed at understanding the methodologies for assessing, diagnosing and forecasting the financial and economic activities of enterprises.

Economic analysis has great importance in economic development, acting as a leading connecting element of accounting and the process of making managerial decisions. Through economic analysis, conditions can be created to ensure crisis-free effective activity of a business entity.

Functions of economic analysis

Economic analysis is designed to perform the most important and diverse functions, among which are:

• Research function, through which the search for patterns and trends in economic phenomena (processes) is carried out on the basis of a comprehensive study of the operation and influence of economic laws;
• Information and analytical function, including the collection and processing of the required materials, assessment of their reliability, information, grouping and other calculations that are necessary in the process of assessing and making management decisions;
• Evaluation function, consisting of characteristics, summarizing the results of management and formulating conclusions about their level;
• Planned function, including justification of the current and strategic plan economic development;
• Controlling function, which is the control of the implementation of the plan and management decisions, the implementation of measures for the rational use of resources, improvement of economic results, etc.;
• Search function, through which the search for reserves to increase economic efficiency;
• Mobilizing (constructive) function, including the development of measures for the use of identified reserves;
• An innovative function that promotes the introduction of advanced achievements of scientific and technical progress, modern technology and etc.;
• Propaganda function, including the disclosure and dissemination of information, new methods of analysis, etc.

Goals of economic analysis

Remark 1

Economic analysis is a worldwide recognized tool for substantiating economic decisions, widely used in assessing the financial and economic activities of companies.

The main goal of economic analysis is the preparation of information for making optimal management decisions, the rationale for current and long-term plans that are aimed at achieving short-term and long-term goals of the enterprise.

The implementation of this goal consists in assessing the current situation, diagnosing and predicting its development and finding ways to achieve the desired result in the most effective ways.

The goals of the analysis are divided into:

1. General goals, with the help of which they are looking for opportunities to increase the efficiency of economic activity;
2. Private goals, including the collection of information when making management decisions.

Remark 2

Private goals always depend on the relevant economic conditions and are subordinate to the general goal.

Any goal of economic analysis can be achieved by setting the following tasks:

• An objective assessment of the result of the financial and economic activities of the company,
• Investigation of the causes that affect the results of economic activity, qualitative and quantitative,
• Identification of reserves for increasing the efficiency of economic activity and maximizing the market opportunities of the organization,
• Development of managerial decisions in the field of mobilization of reserves
• Planning and forecasting based on the ongoing analysis of expected results.

The main goal of AHD is the preparation of information for making optimal management decisions and for substantiating current and long-term plans aimed at achieving the short-term and strategic goals of the enterprise.

There are three analysis functions: evaluation, diagnostic and search.

Evaluation function AHD consists in determining the compliance of the state of the enterprise's economy with its target parameters and potential opportunities, diagnostic- in the study of the causes of deviations from the target parameters and forecasting the further development of the situation, and search engine- in identifying potential opportunities to achieve the goals.

Based on the goals and main functions of the analysis, its tasks are also formed:

1) study of the state and trends of economic development

enterprises for past periods;

2) forecasting performance results based on current development trends and expected changes in the future;

3) scientific substantiation of current and long-term plans (target program of the enterprise);

4) control over the implementation of plans and management decisions, over the effective use of the economic potential of the enterprise in order to identify shortcomings, errors and operational impact on economic processes;

5) study of the influence of objective and subjective, external and

internal factors on the results of economic activity,

which allows you to objectively evaluate the work of the enterprise, to make

correct diagnosis of its condition and development forecast for the future, identify the main ways to improve its efficiency;

6) search for reserves to increase production efficiency

based on the study of best practices and achievements of science and

practices.

Subjects of the analysis of economic activity.

Subjects of AHD are all organizations, their structural subdivisions and officials who conduct AHD or provide general methodological guidance for the process of conducting AHD.

AHD entities (Business entities):

1.Owners, shareholders (profit, dividends, enterprise development; UV, development, wage increase, etc.)

2. Budget (state) (taxes; slow change in taxes, stable economic condition)

3.Buyers (brand service; low prices)

4. Personnel (qualification of personnel; salary and social package)

5.Banks, investors.

6.Suppliers, creditors

Requirements for the analysis of economic activity in the conditions market economy.

An analytical study, its results and their use in production management must meet certain requirements. These requirements leave their mark on the analytical study itself and must be met when organizing, conducting and practical use analysis results. Let us briefly dwell on the most important principles of analysis.

1. The analysis should be based on the state approach in assessing economic phenomena, processes, and economic results.

2. The analysis must be scientific in nature.

3. The analysis must be comprehensive.

4. One of the requirements for analysis is to ensure systems approach when each object under study is considered as a complex dynamic system, consisting of a number of elements connected in a certain way with each other and the external environment.

5. Analysis of economic activity must be objective, specific, accurate

6. The analysis is designed to be effective, actively influence the course of production and its results, timely identifying shortcomings, miscalculations, omissions in the work and informing the management of the enterprise about this.

7. The analysis should be carried out according to a plan, systematically, and not on a case-by-case basis.

8. The analysis must be operational.

9. One of the principles of analysis is its democratism. It involves the participation in the analysis of a wide range of employees of the enterprise, which ensures a more complete identification of best practices and the use of available on-farm reserves.

10. The analysis must be effective, i.e. the costs of its implementation should have a multiple effect.

Thus, the main principles of the analysis are scientific, comprehensive, systematic, objectivity, accuracy, reliability, efficiency, efficiency, democracy, efficiency, etc. They should be guided by the analysis of economic activity at any level.

The subject and objects of the analysis of economic activity.

The subject of AHD is the cause-and-effect relationships of economic phenomena and processes. Knowledge of cause-and-effect relationships in the economic activity of enterprises makes it possible to reveal the essence of economic phenomena and processes and, on this basis, give a correct assessment of the results achieved, identify reserves for increasing production efficiency, and substantiate plans and management decisions. Classification, systematization, modeling, measurement of cause-and-effect relationships is the main methodological issue in AHD.

The objects of AHD are economic results economic activity. For example, on industrial enterprise the objects of analysis include the production and sale of products, their cost, the use of material, labor and financial resources, financial results production, financial condition of the enterprise, etc.

Thus, the main difference between an object and an object lies in the fact that the object includes only the main, most significant properties and features from the point of view of this science. In our opinion, causal relationships in the economic activity of organizations are such an essential feature of AHD.

Classification of types of analysis of economic activity.

Classification of the analysis of economic activity is important for a correct understanding of its content and objectives.

The analysis of economic activity is classified according to different criteria:

By industry AHD is divided into:

– industry

– intersectoral

By time AHD is subdivided into:

– preliminary (perspective);

– subsequent (retrospective):

operational (situational)

ü final (effective)

According to the spatial analysis can be:

- on-farm;

- interfarm.

By control objects distinguish:

– technical and economic analysis

– financial and economic analysis;

– managerial analysis;

– socio-economic analysis;

– economic and statistical analysis;

– economic and environmental analysis;

- marketing analysis.

By the method of studying objects distinguish AHD:

- comparative;

- diagnostic.;

- factorial - aimed at identifying the magnitude of the influence of factors on the growth and level of performance indicators;

- marginal - this is a method for evaluating and justifying the effectiveness of managerial decisions in business on the basis of a causal relationship between sales volume, cost and profit and dividing costs into fixed and variable;

- economic and mathematical - allows you to choose the most best option solution of the economic problem, to identify reserves for increasing production efficiency due to more full use available resources;

- economic and statistical - is used to study the statistical relationships between the phenomena under study and the processes of economic activity;

- functional cost - used to study the functional relationships between factor and performance indicators and identify reserves.

By subjects (users of the analysis) distinguish:

– internal analysis;

– external analysis.

By coverage of objects under study distinguish:

– continuous analysis;

- selective.

- complex;

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 constituent parts any object or phenomenon into a coherent 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 economic efficiency activities 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 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 organizations (shops, production sites, teams).

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

Laughter number 1. The relationship of economic analysis with various 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 release, and the performance planned task in terms of profit - mainly from

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.

Methods used in economic analysis at individual stages of the analytical work involves 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.

See below:

So, in this section we have considered the concept of the method of economic analysis, as well as essential 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 actual values economic indicators from basic
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.

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, you must 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 kinds 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 one is held statistical authorities, superior organizations, suppliers, buyers, shareholders, audit firms, etc. 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, 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 production resources ( , ), analyzes , its .

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 sales markets finished products, ratios , for this product, 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).

Depending on the aspects of the study, there are two main types (directions) of analysis of economic activity:

• 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.

The subjects of economic analysis can be divided into two groups.

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, it is estimated productive capacity organization, 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 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, and expert opinions 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 economic phenomena, as a rule, based on the application 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 explanatory note to the annual report.

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

In a market economy, an enterprise can be successful in competition by improving the efficiency of their activities. To ensure the effective functioning of the company requires the correct and proper management of the enterprise. The most important element of the company's management is the analysis of the economic activities of the organization.

By using business analysis organization, general trends in the development of the enterprise are studied, the reasons for changing the results of activities are investigated, plans for the development of the enterprise are developed and approved and management decisions are made, control is exercised over the implementation of approved plans and decisions taken, reserves are identified in order to increase production efficiency, the results of the company's activities are evaluated, and an economic strategy for its development is developed.

Analysis of the economic activity of the organization is the basis for making managerial decisions in business. To justify management decisions, problems should be identified, production and financial risks to determine the possible consequences of the decisions made.

The principle of economic activity efficiency

The main principle of the efficiency of economic activity is the fact of achieving maximum results with minimal cost. That is, it can be said that efficient operation organization is to minimize the costs incurred by the enterprise in the manufacture of a unit of output.

Tasks of business activity analysis

The main tasks of the analysis of the economic activity of the enterprise are as follows:

Establishment of patterns and trends of economic phenomena and processes in the specific conditions of the enterprise;

Justification of the adopted management decisions, approval of current and future plans for the development of the enterprise;

Control over the implementation of approved plans and management decisions;

Control over the economical use of production resources;

Studying the influence of internal and external factors on the results of economic activity;

Search for reserves in order to improve the efficiency of the enterprise;

Evaluation of the results of the enterprise.

Factors affecting the activity of the enterprise

The performance of an organization is influenced by many different factors.

These factors are:

general economic factors. These factors include: patterns of development of the country's economy, achievements in the field of scientific and technological progress, tax and investment policy states, etc.

natural and geographical factors. These factors include: the geographical location of the organization, the climatic features of the area where the enterprise operates, etc.

regional factors. These factors include: economic potential this region, investment policy in this region, etc.

industry factors. These factors include: the place of this industry in the National economy, market conditions in this industry, etc.

the factors caused by functioning of the given enterprise. These factors include: the degree of use of production resources, compliance with the regime of savings in the costs of production and sale of products, the rationality of the organization of supply and marketing activities, investment and price policy, the most complete identification and use of on-farm reserves, etc.

Indicators of the effectiveness of the economic activity of the enterprise

In practice, performance indicators are profitability, profitability.

There are also separate indicators that characterize the effectiveness of certain aspects of the enterprise.

These indicators include:

• the efficiency of the use of production resources that are at the disposal of the organization, namely:

The effectiveness of the main production assets(indicators such as, capital intensity are used);

Efficiency labor resources(indicators such as personnel, labor productivity are used);

Efficiency of material resources (indicators such as material efficiency, material consumption, profit per ruble of material costs are used);

the effectiveness of the investment activity of the organization (using such an indicator as the payback period capital investments, profit per one ruble of capital investments);

efficient use of the organization's assets (used by indicators such as turnover current assets, profit per one ruble of the value of assets, including current and non-current assets, etc.);

capital efficiency (used by indicators such as net income per share, dividends per share, etc.)

As a generalizing indicator of the effectiveness of the financial and economic activities of the enterprise, the level of profitability is used, which is calculated as the ratio net profit to the sum of fixed and circulating production assets.

Profitability characterizes the profit that the company receives from each ruble Money invested in the formation of the firm's assets.

The change in the level of profitability reflects the dynamics of the efficiency of all aspects of the enterprise. So, for example, an increase in the level of profitability indicates an increase in the efficiency of the organization,

Actually achieved performance indicators are compared with planned indicators, with data for previous reporting periods, as well as with indicators of other organizations.