The purpose of economic analysis is to. Natalia Klimovaeconomic analysis

Set the correspondence of the indicated characteristics to the types economic analysis.

1. Feasibility study

2. Managerial

Match options:

A. study of internal and external economic information for the purposes of justifying the adoption

management decisions

D. study of the interaction of technical and economic processes and their impact on results

Correct answers: 1-D; 2-A enterprise activities Matching options: 2

3. Purpose of economic analysis economic activity consists in:

3. information and analytical support for management decisions

4. According to the methods of studying objects, they distinguish ... economic analysis:

1. functional cost, comparative, factorial, marginal, balance and correlation

5. Users of analytical economic information do not include:

4. legislatures

6. In economic analysis, reserves by stages of the reproduction process are divided into:

4. supply, production and marketing

7. Economic analysis is one of the functions:

1. control

Set the correspondence of the indicated characteristics to the types of economic analysis

Answer options:

1. promising

2. operational

Match options:

A. is carried out before the implementation of business transactions, it is necessary to justify the forecast

C. carried out on a daily basis to study the implementation of planned targets in order to quickly intervene in the impact on the results of the enterprise

business processes and improve the efficiency of the enterprise

Correct answers: 1-A; 2-C Match options: 4

4. prospective (preliminary), operational and current (retrospective)

10. Users of analytical economic information do not include:

4. educational establishments

11. Specify the sequence of stages of implementation of analytical work in the enterprise:

1. bringing the source information into a comparable form

2. comparison of actual indicators with indicators of the plan, data of previous years and indicators

similar enterprises

3. conducting a factor analysis of the main indicators

4. identification of reserves for increasing production efficiency

All answers are correct

12. In the economic analysis, according to the terms of use (time), the reserves are divided into:

3. unused, current and prospective

13. The functions (tasks) of the economic analysis of economic activity do not include:

2. development of a pricing strategy for new product;

14. On a spatial basis, they distinguish ... economic analysis:

3. on-farm and inter-farm;

15. Specify the sequence of stages of making a management decision:

1. Information Support

2. analytical support;

3. the act of making a decision

All answers are correct

16. The bank, as a subject of economic analysis, is primarily interested in data on the assessment of ... enterprises:

2. creditworthiness

17. On a spatial basis, reserves in economic analysis are divided into:

2. on-farm, sectoral, regional and national economic

Analysis (from the Greek word analyzis) literally means dismemberment, division of the object under study into constituent parts (elements, factors) inherent in this object and the study of each of them is a necessary part of the whole.

In a broader, scientific sense, the analysis of economic activity is a research process associated with a comprehensive study of economic processes in their interconnection and interdependence under the influence of economic laws in specific economic conditions; with scientific justification for the formation and implementation of business plans for forecasts; assessment of performance, identification and measurement of the influence of factors on the achieved and forecast results; development trend of the subject; identification and mobilization of reserves to further improve the efficiency of activities; substantiation of optimal management decisions regarding how current state object, and the prospects for its development. In the course of the analysis, the object under study is divided into component parts that are more accessible for research. Based on the results of the analysis, conclusions are formed and ways to solve the problem are determined.

Analysis is combined with synthesis, which is a previously combined dismemberment of the elements of the object under study. The market economy makes it necessary to develop analysis at the level of individual organizations. The economic analysis of the organization is the basis for decision-making at the micro level. With its help, the most important aspects of the organization's activities and forecasts are made for the compilation in the future. Analysis comes in various forms, often synonymous with research in the social and natural sciences. Economic analysis as a science is a special knowledge related to:

With the study of economic processes in interconnection, emerging under the influence of objective laws and subjective factors.

Evidence-based evaluation of the implementation of business plans.

Identification of the volume of quantitative measurements of positive and negative factors.

Determining the proportions of economic development and identifying unused reserves.

Summarizing experience and making managerial decisions.

Economic analysis is one of essential tools obtaining the information necessary for making optimal management decisions. The quality of economic analysis largely determines the rationality of managerial decisions, and consequently, the efficiency of the enterprise. In conditions market economy only on the basis of analysis can be established best option solving the tasks set not only for the reporting period, but also for a number of periods, i.e. to determine the trends in its development. This allows you to most fully explore and identify reserves for current work and further development enterprises.

The subject of analysis is the cause-and-effect relationships of economic phenomena and processes, under the influence of which the results of activities and the corresponding economic indicators are formed. By revealing the cause-and-effect relationships of various aspects of the entity's economic activity, it is possible to determine how the results of this entity have changed due to a specific factor in the current period or in the future. For example, how the amount of the organization's profit has changed under the influence of any economic situation. In a generalized form, the subject of analysis is understood as all aspects of the financial and economic activities of the organization, which are reflected in the system of indicators for planning accounting, reporting and other sources of information.

Analysis should always answer three questions:

• 1. What happened?
• 2. Why did it happen?
• 3. What and when should be done in the future?

The answers to the first two questions are given only by the statement of facts. The answer to the most important third question is the meaning of the analysis of the enterprise.

The activities of the organization are reflected in the accounting and operational accounting and reporting, but accounting and reporting by themselves do not sufficiently reveal the relationship and interdependence of business processes carried out in the course of the organization's activities, for example, there is an indicator of labor productivity in the reporting, but neither accounting nor reporting discloses the impact of labor productivity on change output, reducing its cost, reducing the need for labor, etc. Therefore, those aspects of the organization's activities that cannot be reflected in accounting and reporting are studied by analyzing them.

That. analysis of economic activity is a continuation of accounting and reporting and acts as a form of control over the intensity of plan targets and the progress of the plan, identifying shortcomings in working enterprises that carry out planned measures to increase production efficiency and work quality.

The goals of the analysis can be very different, but they all accumulate in the main thing - increasing the efficiency of the subject's activity on the basis of a systematic study of all types of activities and generalization of their results.

The main tasks of the analysis of the economic activity of the enterprise:

Checking the validity of indicators within economic planning, their tension and reality of fulfillment;

Objective control over the progress of fulfillment of contractual obligations, on-farm plans, carrying out the results and assessing the activities of the organization for their implementation;

Identification of the reasons that positively and negatively affected the fulfillment of contractual obligations and on-farm plans;

Exploration of production reserves, the use of progressive equipment and technology, best practices in order to increase production volumes and sales of products, improve their quality, reduce production costs and distribution costs, increase labor productivity, profitability, strengthen financial condition;

Development of specific measures to eliminate deficiencies, use of identified reserves.

economics financial management

Goals and objectives of economic analysis

The main goal of economic analysis 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.

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 is to determine the compliance of the state of the enterprise's economy with its target parameters and potentialities, the diagnostic function is to study the causes of deviations from the target parameters and predict the further development of the situation, and the search function is to identify potential opportunities to achieve the set goals.

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

1) study of the state and trends 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

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.

In general, analysis is 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 of the economic activity of an enterprise with the aim of objectively assessing the results achieved and further improving 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.

Ministry of Education and Science Russian Federation

federal state budgetary educational institution higher vocational education

Moscow State Construction University

Department of Economics and Management in Construction

COURSE WORK

By discipline

Comprehensive economic analysis of financial and economic activities

OAO Novorossiysk Management Company»

4th year student, 2 groups:

C.S. Orlova

Supervisor term paper:

G.A. Syzrantsev

Moscow 2015

Introduction
Chapter 1. Theoretical foundations of a comprehensive economic analysis of the financial and economic activities of an enterprise.
1.1. The subject, goals and objectives of a comprehensive economic analysis of the financial and economic activities of the enterprise
1.2. Classification of methods and features of the analysis of the financial condition construction organization
1.3. Information base analysis of financial and economic activities
Chapter 2. Comprehensive economic analysis of the financial and economic activities of the enterprise.
2.1. Construction company as an economic entity of the market
2.2. Analysis financial stability organizations
2.3. Analysis business activity enterprises
2.4. Enterprise profitability analysis
2.5. Analysis of solvency and liquidity of the enterprise
2.6. Balance liquidity analysis
Conclusion
Bibliographic list

Introduction

IN modern conditions When the well-being of each particular firm comes to the fore, and then as a set of performance results of all firms and the well-being of the state, it is necessary to talk about the priorities of a sustainable economy and sustainable financial condition of enterprises.

The transition to a market economy requires the enterprise to increase the efficiency of production, the competitiveness of products and services. An important role in the implementation of this task is assigned to the analysis of the financial and economic activities of enterprises. With its help, a strategy and tactics for the development of an enterprise are developed, plans and management decisions are substantiated, and control over their implementation is carried out.

The analysis of the financial and economic activity of the enterprise is aimed at considering the current and future state of the enterprise, which is changing under the influence of external and internal environment and management decisions, in order to assess the sustainability of the enterprise and the effectiveness of its activities.

The analysis of the financial and economic activities of an enterprise, organization is carried out by managers and relevant financial services. The main attention of these services is paid to the financial results of the enterprise and its financial condition, identifying reserves for increasing the amount of profit and increasing profitability, the efficiency of using equity and borrowed capital, improving the solvency of the enterprise, as well as studying effective use enterprise resources.

The purpose of this work is to explore the financial condition of the enterprise, to identify the main problems of financial activity.

For the analysis of the financial and economic condition used financial statements OJSC Novorossiysk Management Company for 2012 and 2013 "Balance sheet" for 2012 and 2013 (Form No. 1) and "Profit and Loss Statement" for 2012 and 2013. (form No. 2).

Chapter 1. Theoretical foundations of a comprehensive economic analysis of the financial and economic activities of an enterprise .

Comprehensive Assessment financial and economic activity is an element of enterprise management, it acts as one of the stages management activities and is an important source of information for making and justifying effective management decisions. Analysis of the financial and economic activities of the enterprise makes it possible to assess the effectiveness of the business, that is, to establish the degree of efficiency of the functioning of this enterprise.

The main principle of economic efficiency will be the achievement of the greatest results at the lowest cost.

The subject, goals and objectives of a comprehensive economic analysis of the financial and economic activities of the enterprise

Analysis of financial and economic activities plays an important role in increasing the economic efficiency of the organization, in its management, in strengthening its financial condition. It is worth noting that it is an economic science, which studies the economics of organizations, their activities from the standpoint 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.

Subject analysis of the financial and economic activities of the enterprise are causal relationships of economic phenomena and processes that arise in the production and financial - economic sphere of the enterprise.

object are economic results economic activity of the enterprise or certain aspects of its financial and economic activities.

primary goal analysis is to identify strengths and weaknesses its activities, increasing the efficiency of the business entity and finding reserves to improve the work of the enterprise.

To achieve the goals of the analysis, the following tasks:
-setting and clarifying the goals and objectives of the analysis;
-clarification of users of the results of the analysis;
-determination of indicators and methods for their evaluation;
- identification and evaluation of factors influencing the results;
-selection of the most significant factors;
- development of an action plan to enhance the impact of "positive" factors and reduce the impact of "negative" factors;
-development of a form for preparing a report and submitting material for making a management decision.

Main tasks analysis of the financial and economic activities of the subject are:

Study of the impact of objective and subjective, external and internal factors on the results of financial and economic activities of a business entity;

Substantiation of planned, predictive, management decisions and control over their implementation;

Identification and elimination of shortcomings and errors in the process of economic planning, adjustment of plans and management decisions;

Assessment of the degree of financial and operational risks in order to develop internal mechanisms for managing them in order to strengthen the market position of a business entity and increase the profitability of doing business.

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 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 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 further:

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.

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 kinds according to certain criteria.

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, conducive to improving financial indicators activities of this 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 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.