Methodological development of lecture notes on the discipline “analysis of financial and economic activities. Analysis of the financial and economic activities of an enterprise lecture notes for college students Lectures on the analysis of financial and economic activities of an enterprise

Methodological development of lecture notes on the discipline “analysis of financial and economic activities. Analysis of the financial and economic activities of an enterprise lecture notes for college students Lectures on the analysis of financial and economic activities of an enterprise

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ANALYSIS OF FINANCIAL AND ECONOMIC

ACTIVITIES OF THE ENTERPRISE

Lecture notes

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The lecture notes discuss the methodological foundations complex analysis financial economic activity enterprises. Lecture notes are intended for students of economic specialties, teachers.

The main purpose of the lecture notes is to familiarize students with modern methods economic research production activities enterprises in terms of achieving positive performance.

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

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

Introduction. 8

Topic 1. Concept, subject and method of economic analysis. 10

1.1. The concept of economic analysis. 10

1.2. The subject and method of science. 10

1.3. Economic analysis as one of the management functions

production.. 12

1.4. Tasks and principles of analysis. 12

1.5. Types of analysis. 14

1.6. Method of analysis. 15

1.7. Information Support analysis. 16

Topic 2. Traditional methods and methods of economic

analysis. 18

2.1. comparison method. 18

2.2. Method of relative and average values. 19

2.3. balance method. 19

2.4. grouping method. 20

Topic 3. Methods of deterministic factor analysis. 21

3.1. Chain substitution method. 21

3.2. Method of absolute differences. 24

3.3. Relative difference method. 24

Topic 4. Analysis of production and sales. 26

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

product sales. 28

4.2 Analysis of the product structure. thirty

4.3. Analysis of the product range. 33

4.4. Analysis of the rhythm of the release of quality products. 38

4.6. Analysis of shipment and sales of products. 40

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

production funds. 43

5.1. Analysis of the volume, dynamics and structure of the main. 44

production funds. 44

5.2. Analysis of the technical condition and movement of the main

production funds. 49

5.3. Analysis of the effectiveness of the use of the main

production funds. 53

5.4. Capacity Utilization Analysis

enterprises. 56

Topic 6. Analysis of the use of material resources

enterprises. 58

6.1. Logistics analysis. 59

6.2. Evaluation of the effectiveness of the use of material

resources. 61

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

wages in the enterprise. 66

7.1. Analysis of the security of the enterprise with labor

resources. 66

7.2. Analysis of labor movement.. 68

7.4. Analysis of labor productivity. 72

Topic 8. Analysis of production costs and costs

products. 76

8.1. Analysis of the total cost of production 78

8.2. Analysis of costs per ruble of manufactured products. 80

8.3. Analysis of costs by costing items. 81

Topic 9. Analysis of profit and profitability. 84

9.1. Analysis of financial results from sales

products (works and services) 86

9.2. Profitability analysis. 90

Topic 10. Analysis of the financial condition of the enterprise. 94

10.1. Preview economic and financial

the position of the enterprise. 95

10.2. Analysis of the solvency and liquidity of the balance sheet. 99

10.3. Analysis of liquidity and solvency indicators

enterprises. 102

10.4. Analysis of financial stability. 105

10.5. Analysis and assessment of real opportunities

restoring the solvency of the enterprise. 112

References.. 115

Introduction

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

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

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

Subject study of economic analysis is the enterprise, its organizational structure, assets and liabilities. Economic analysis, by definition, deals with business processes that include the production and sale of products using basic and working capital, the formation and distribution of profits and so on.

The object of study of economic analysis we can consider the economic processes of enterprises, associations, organizations, emerging under the influence of objective and subjective factors.

To the most important tasks course analysis include:

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

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

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

4) control for compliance of the enterprise's activities with the principles of self-sufficiency, self-financing;

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

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

Consumers information resulting from the analysis, as a rule, are the owners of the enterprise, its administration and potential investors.

The student should be able to solve the following problems

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

Conduct diagnostics of the production and economic potential of the enterprise;

Determine the development trends of the enterprise.

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

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

Topic 1. The concept, subject and method of economic

1.1 The concept of economic analysis

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

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

There are general theoretical economic analysis (macroeconomic), which studies economic phenomena and processes at the level of the global and national economy, and economic analysis at the level of an economic entity (microeconomic) to study the economy of individual enterprises.

1.2 Subject and method of science

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

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

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

Characteristic features of the method of analysis of economic activity - the need for constant comparison; the need to study internal contradictions, positive and negative sides each phenomenon, process; accounting for all relationships; quantification causal relationships; systems approach; development and use of a system of indicators.

As additional source information is used economic accounting - operational, accounting and statistical. The involvement of primary accounting documentation is important for deepening the analysis. Computer accounting allows you to quickly summarize current control data and receive daily reports that characterize certain aspects of the enterprise's work (fulfillment of production standards, consumption of materials, output, etc.). This significantly expands the information base of the analysis. Planning information is widely used in economic analysis: data on the prospective, annual plan of the enterprise and its operational plans.

When conducting the analysis, normative information is also used, i.e. norms of consumption of basic and auxiliary materials, fuel and electricity, norms of time and norms of production, norms of depreciation deductions, norms of deductions from profit, value added tax, norms of working capital, norms of the duration of the production cycle. An important source is technical and technological information: technical passports for individual machines, technological instructions, state standards, specifications, etc.

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

1.3 Economic analysis as one of the functions

production management

Ensuring the efficiency of the functioning of the enterprise requires economically competent management production system, which consists in the implementation of such processes as planning, accounting, analysis and management decision making. With the help of analysis, development trends are revealed, the factors of change in the results of the enterprise's activities are deeply and systematically studied, plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, the results of the enterprise's activities are evaluated, and an economic strategy for its development is developed. Thus, we can say that the analysis of economic activity is a scientific element of the rationale for management decisions in business.

1.4 Tasks and principles of analysis

Main functions economic analysis:

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

Scientific substantiation of current and long-term plans;

Control over the implementation of plans and management decisions;

Evaluation of the effectiveness of the use of economic resources;

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

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

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

The analysis and its results must meet certain requirements.

Main principles:

Compliance of the results and methods of analysis with the state economic, social, economic, international policy and legislation;

Scientific nature of research;

The complexity of the analysis;

System approach in the study of objects of analysis;

The analysis must be objective, specific and precise, i.e. be based on reliable, verified information and realistically reflect the results of the enterprise;

The analysis must be effective and affect the economic activity of the enterprise;

The analysis should be operational and carried out according to plan;

A wide range of employees should take part in the analysis and familiarization of its results in order to improve production efficiency.

1.5 Types of analysis

The classification of the analysis of economic activity is important for a correct understanding of its content and tasks and is carried out according to a number of criteria:

a) by industry:

Sectoral (the methodology takes into account the specifics of individual sectors of the economy, as industry, agriculture, construction, trade, etc.);

Intersectoral (represents the methodological and methodological basis of economic analysis).

b) on the basis of time:

Preliminary (prospective) - carried out before the implementation of business operations, to justify management decisions, targets, forecast expected results;

Subsequent (retrospective) - is carried out after the completion of business operations, to monitor the implementation of the plan, identify unused reserves, and objectively assess the performance of the enterprise. Retrospective analysis is divided into operational (current), which is carried out immediately after the completion of business operations or changes in short periods of time (shift, day, etc.) and final (final) - is carried out for the reporting period (month, quarter, year) .

c) on a spatial basis:

On-farm (studying the activities of only the enterprise under study);

Inter-farm (used to compare the performance of two or more enterprises).

d) by objects of management:

Feasibility study that studies the interaction of technical and economic processes and their impact on performance;

Financial and economic, which focuses on financial aspects and results;

Auditor (accounting) analysis - expert assessment and diagnostics of the financial condition and sustainability;

Socio-economic analysis, which studies the relationship of social economic processes, their impact on the performance of the enterprise;

Economic and statistical analysis - used to study mass social phenomena at various levels;

Economic and environmental analysis;

Marketing analysis.

e) according to the method of study:

Comparative;

Diagnostic (express analysis);

factorial;

Marginal (based on a causal relationship between sales volume, cost and profit, as well as dividing costs into fixed and variable);

Economic and mathematical analysis (optimization methods);

Stochastic (dispersion, correlation, component);

Functional cost analysis (method of identifying reserves), etc.

f) by coverage of the object under study:

Solid;

Selective.

Complex;

Thematic.

1.6 Method of analysis

Methodology - a set of methods, rules for the most expedient performance of any work. There are general (the same for all sectors of the economy) and private (for a particular industry, scope of research) methods.

All economic information is presented in the form of various indicators, which should accurately and fully reflect the essence of the studied phenomena and processes. There are many analytical indicators that characterize the economic activity of the enterprise. Their systematization is carried out according to various criteria:

Quantitative (for example, output, number of employees) and qualitative (labor productivity, profitability);

General, i.e. used for all sectors of the economy, and specific (ash content of coal, fat content of milk);

Generalizing (for example, hourly production by one employee), private (working time spent on the production of a unit of output of a certain type) and auxiliary (indirect) (the amount of working time spent per unit of work performed);

Absolute and relative (the ratio of two absolute values, expressed as a percentage, coefficients or indices);

Natural (mass, length, etc.) and cost;

Factorial and effective;

Normative, planning, accounting, reporting, analytical (estimated).

All indicators used in the analysis are interconnected and interdependent.

1.7 Information support of the analysis

All data sources for the analysis of economic activity are divided into planned, accounting and extra-accounting. Planned include all types of plans that are developed at the enterprise (perspective, current, technological), as well as regulatory materials, estimates, price tags.

Sources of accounting information are all data that contain documents of accounting, statistical and operational accounting, as well as all types of reporting, primary accounting documentation. The leading role in information support belongs to accounting and reporting. Statistical accounting data, which contains a quantitative description of mass phenomena, is used for in-depth study and understanding of relationships.

Operational accounting and reporting contribute to more efficient provision of analysis with the necessary data and thus create conditions for increasing the efficiency of research.

Extra-accounting data includes documents that regulate economic activity, as well as data that do not relate to them. These include:

Official documents that the subject is obliged to use in his activities: laws, decrees, resolutions;

Household legal documents: contracts, agreements

Solutions general meetings;

Best Practice Study Materials;

Technical and technological documentation;

Materials of special surveys of the state of production;

Oral information that is received during meetings.

In relation to an object, information can be internal and external. Internal information system - data of statistical, operational accounting and reporting. External information system - data from statistical collections, periodicals and special publications.

In relation to the subject, information is divided into basic and auxiliary.

According to the frequency of receipt, information is divided into regular and episodic. The sources of regular information are planned and accounting data. Episodic is formed as needed. Regular is divided into constant (codes, ciphers), conditionally constant (plan indicators, standards) and variable (reporting data on the state of the object on a certain date).

In relation to the processing process, information is divided into primary (inventory data) and secondary (information that has undergone certain processing).

A number of requirements are imposed on the organization of information support for analysis:

1. all information must meet the needs of business analysis;

2. economic information must reliably and objectively reflect the phenomena and processes under study;

3. unity of information coming from different sources;

4. ensuring comparability in terms of the subject and objects of research, time period, methodology for calculating indicators;

5. rationality, i.e. the need for a minimum of costs for the collection, storage and use of data.

Topic 2. Traditional techniques and methods

economic analysis

2.1. Comparison Method

Comparison is a scientific method of cognition, when an unknown (studied) phenomenon, indicator is compared with already known (studied earlier) to identify common features or differences between them.

The following types of comparisons are used in the analysis:

Actual indicators with planned ones;

Actual indicators with normative;

Actual indicators with indicators of previous years;

Actual performance with the best in the industry;

Actual indicators with averages;

There are the following types of comparative analysis:

Horizontal - to determine deviations from the baseline (plan, last year, medium, etc.);

Vertical - to study the structure of economic phenomena or processes;

Trend - to study the relative growth rates and increase in indicators over a number of years to the level of the base year, i.e. in the study of the series of dynamics.

2.2. Method of relative and average values

In the analysis of economic activity, the following types are used relative values:

Plan target - the ratio of the planned level of the indicator of the current year to its level last year or to the average for 3-5 previous years;

Implementation of the plan - the ratio between the actual and planned level of the indicator;

Dynamics - dividing the values of the indicator of the current period by its level in the previous period (growth or growth rates), which are basic and chain;

Structures - relative share ( specific gravity) parts in general;

Average values are calculated on the basis of mass data on qualitatively homogeneous phenomena. They help to determine the general patterns and trends in the development of economic processes.

2.3. balance method

The balance method serves to reflect the ratios, proportions of two groups of interrelated and balanced economic indicators, the results of which should be identical. This method consists in comparing, commensurate two sets of indicators tending to a certain balance. It allows you to identify as a result a new analytical (balancing) indicator. It is used in the analysis of the provision of an enterprise with various types of resources and the completeness of their use (balance of working time, balance of payments), etc. For example, when analyzing the provision of an enterprise with raw materials, they compare the need for raw materials, the sources of covering the need, and determine the balancing indicator - a shortage or excess of raw materials.

The balance method is used to check the results of calculations of the influence of factors on the effective aggregate indicator. If the sum of the influence of factors on the effective indicator is equal to its deviation from the base value, then, therefore, the calculations were carried out correctly.

2.4. Grouping method

The grouping method is the division of the mass of the studied set of objects into qualitatively homogeneous groups according to the corresponding characteristics. Groupings are used to study dependence in complex phenomena, the characteristics of which are reflected by homogeneous indicators and different values (characteristics of the equipment fleet by commissioning time, by place of operation, by shift ratio, etc.)

The following types are used in the analysis:

1) typological;

2) structural - to study the internal structure of indicators, the ratio of individual parts in it;

3) analytical (causal) - to determine the presence, direction and form of relationship between the studied indicators.

According to the complexity of building a grouping, there are simple and combined.

Topic 3. Methods of deterministic factorial

3.1. Chain substitution method

The method of chain substitutions consists in determining a number of intermediate values of the effective indicator by successively replacing the basic values of the factors with the reporting ones. This method is based on elimination. Eliminate- means to eliminate, exclude the influence of all factors on the value of the effective indicator, except for one.

It is assumed that all factors change independently of each other, i.e. first, one factor changes, while all the others remain unchanged, then two change while the rest remain unchanged, and so on. In general, the application of the chain setting method can be described as follows:

y 0 \u003d a 0 × b 0 × c 0;

y a \u003d a 1 × b 0 × c 0;

y b =a 1 × b 1 × c 0;

y c \u003d a 1 × b 1 × c 1.

where a 0 , b 0 , c 0 are the basic values of the factors that have

influence on the generalizing indicator y;

a 1 , b 1 , c 1 - actual values of the factors;

y a , y b , - intermediate changes in the resulting

indicator associated with a change in factors a, b

respectively.

The total change y \u003d y 1 -y 0 is the sum of the changes in the resulting indicator due to changes in each factor with fixed values of the remaining factors

Consider an example. The initial data for factor analysis are summarized in Table 1. Based on these data, we will analyze the impact on the volume of marketable output of the number of workers and their output in the manner described above.

Table 1

Key performance indicators of the enterprise

The dependence of the volume of marketable output on these factors can be described using a multiplicative model

Then the effect of a change in the number of employees on the general indicator can be calculated using the formula

We find the overall impact on the resulting indicator of changes in factors

Thus, to increase the volume of marketable products by 730 thousand rubles. a positive impact was made by a change in the number of employees by 5 people. A decrease in output by 10 thousand rubles had a negative impact, which caused a decrease in volume by 250 thousand rubles. The total influence of the two factors led to an increase in production by 480 thousand rubles.

Advantages of this method: versatility of application, ease of calculation. There are certain rules that determine the sequence of substitution:

If there are quantitative and qualitative indicators in the factor model, the change in quantitative factors is considered first of all;

If the model is represented by several quantitative and qualitative indicators, then the influence of first-order factors is determined first, then the second, and so on.

Under quantitative factors in analysis, they understand those that express the quantitative certainty of phenomena and can be obtained by direct accounting (the number of workers, machine tools, raw materials, etc.).

Qualitative Factors determine the internal qualities, signs and characteristics of the phenomena being studied (labor productivity, product quality, average working day, etc.).

3.2. Absolute difference method

The absolute difference method is a modification of the chain substitution method. The change in the effective indicator due to each factor is defined as the product of the absolute increase in the studied factor by the base value of the factors that are to the right of it and the reported value of the factors located to the left of it in the model.

3.3. Relative difference method

The relative difference method is also one of the modifications of the chain substitution method. It is used to measure the influence of factors on the growth of the effective indicator in multiplicative models. It is used in cases where the initial data contain previously defined relative deviations of factorial indicators in percent.

For multiplicative models of the type y = a × b × c, the analysis procedure is as follows:

1. Find the relative deviation of each factor indicator

2. Determine the deviation of the effective indicator y due to each factor

3. Determine the overall change in the resulting factor

Example. Using the data in Table. 1, to analyze the method of relative differences. The relative deviations of the considered factors will be

Calculate the impact on the volume of marketable output of each factor

General change in marketable products

Questions for self-control.

1. What management tasks are solved through economic analysis?

2. What principles underlie the classification of techniques and methods of analysis?

3. Describe the algorithm for applying the most simple ways factorial analysis: the method of chain substitutions, the method of differences.

Topic 4. Analysis of production and sales

products

Currently, enterprises independently plan their activities and determine development prospects based on the demand for their products, works and services. If in the conditions of a planned economy production indicators came out on top, then in the conditions of the market the possible volume of sales is the basis for developing a production program. In their activities, enterprises are obliged to take into account the interests of the consumer and his requirements for the quality of the products and services supplied. The enterprise should produce only those goods and in such volume that it can sell.

The growth rate of production and sales of products, improving its quality directly affect the amount of costs, profits and profitability of the enterprise.

Therefore, the analysis of the work of industrial enterprises begins with the study of indicators of output and sales of products.

Tasks of analysis of production and sales of products:

1) assessment of the degree of implementation of the plan and the dynamics of production and sales of products;

2) determination of the influence of factors on the change in the value of these indicators;

3) identification of on-farm reserves for increasing output and sales of products;

4) development of measures for the development of the identified reserves.

The volume of production and sales of products can be expressed in:

natural;

Conditionally natural;

Labor;

cost meters.

Generalized indicators of the volume of output are obtained using value estimates (comparable or current prices).

The volume of sales of products is determined:

Upon shipment of products to customers or

By payment (revenue).

In a market economy, this indicator is of paramount importance.

natural indicators of production volumes and sales of products are used in the analysis of individual types and groups of homogeneous products.

Conditionally natural indicators, as well as cost indicators, are used to generalize the characteristics of production volumes. For example: t.u.b. (thousands of conditional cans), q.s.r. (number of conditional repairs), etc.

Normative labor costs are used for a generalized description of the output of products in cases where, under the conditions of multi-product production, it is not possible to use natural or conditionally natural meters.

The source of information is form 1P "Information on the production and shipment of products."

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

production and sale of products

In the analysis, the cost indicators of the volume of production should be brought into a comparable form. To determine the volume of gross output of the i-th period in the prices of the base period, it is necessary to divide its value by the product of price indices for n previous periods.

The dynamics of production is characterized by:

1. Absolute growth.

2. Growth rate.

3. Growth rate.

The implementation of the plan for the production and sale of products is characterized by the absolute deviation from the plan and the percentage of its implementation. A number of factors influence the value of output. Production factors:

Number of employees and their qualifications;

labor productivity;

Provision of means of labor;

Use of equipment;

Provision with objects of labor;

Use of raw materials and materials;

Organization of production, introduction of new equipment, technologies, etc.

All these factors can be reduced to three main groups: means of labor, objects of labor, labor. To analyze the implementation of the plan in terms of the volume of sales of products, a balance of marketable products is compiled in two estimates: at cost and at selling prices. The balance control has the form

where RP is the volume of products sold;

GP zap.np, GP zap.kp - reserves finished products to the beginning and

the end of the period, respectively;

VP - the volume of output for the period.

table 2

Dynamics and implementation of the plan for the volume of production

It follows from the data in the table that the production plan is underfulfilled by 376 thousand rubles. and is 97.9%. The underfulfillment of the production plan had a negative impact on the underfulfillment of the plan for the sale of products by 1110 thousand rubles. or 94%. The growth rate of production is ahead of the rate of sales of products, which indicates the accumulation of residues of unsold products in the warehouses of the enterprise and not paid by buyers.

Reserves for increasing output and sales of products:

1. increase in PT and use of labor resources

2. effective use of OF

3. efficient use of material resources

4. elimination of unscheduled downtime

5. elimination of defects and improvement of product quality

6. elimination of excess losses of raw materials and materials

7. release of products in the established assortment

8. implementation of the MTS plan

9. Reducing the balance of unsold products

10. acceleration of the pace of shipment and payment for shipped products

11. marketing improvement.

4.2 Product structure analysis

When analyzing the composition of products, the following is determined:

1) the share of products manufactured under state or municipal orders;

2) the composition of commercial products for the following groups:

Main products;

Works of an industrial nature;

Common consumption goods;

Other products.

3) performance indicators of the plan for individual types of products.

The structure of products reflects the share of individual types of products in the total volume. Preservation of proportions between individual types of products characterizes the sustainable state of production. The decrease in the share of the main types of products is an indicator of a decline in production.

The reasons for structural shifts are:

a) change in demand for products;

b) changes in the terms of supply: raw materials, materials, etc.;

c) production failures;

d) product diversity for its manufacturers, etc.

To calculate a general indicator that characterizes the implementation of the plan in terms of structure, it is necessary to multiply the planned output for individual products by the indicator for the implementation of the plan for the total volume of production. The indicators obtained in this way are compared with the reporting data, and the actual indicators that do not exceed the recalculated planned indicators are counted towards the implementation of the plan for the structure of production.

The level of implementation of the plan according to the structure is determined by the ratio of the amount of production credited to the implementation of the plan according to the structure to the actual output of marketable products, i.e.

where ΤΠ CTP is the volume of production counted towards the completion of

structure plan.

An increase in the volume of production (sales) for some types and a decrease in others leads to a change in its structure, which affects the change in all economic indicators. (If the share of more expensive products increases, then the volume of its output in value terms increases, the same happens with the size of profits with an increase in the share of highly profitable products.)

The calculation of the influence of the structure on the level of output can be made by the method of chain substitution, which allows you to abstract from all factors except one, i.e. product structures.

Table 3

Dynamics and implementation of the plan for the structure of products

Name of product	Plan, tr.	Fact, tr.	Specific weight, %	Actual volume with a planned structure	Counted in the implementation of the plan by structure	Increase or decrease in the volume of TP by changing the structure
plan	fact

A			40,3	33,04			-1323
B			5,2	4,4			-146
IN			4,9	8,8
G			0,3	0,4
D			49,3	53,4
Total

The total amount of the deviation of the actual output from the planned output is 1 tr. Subject to the planned structure, the output of products A was supposed to be 7348 thousand rubles, and amounted to 6025, products B - 948, and amounted to 802 thousand rubles. The decrease in the share of products A is caused by a decrease in demand for this product, and for products B due to the lack of raw materials for this type of product. In order to fulfill the plan for the volume of marketable output, the enterprise was forced to increase the output of all other types of products.

A change in the structure of production has a great impact on all economic indicators: the volume of output in value terms, material intensity, the cost of commercial products, profit, profitability.

4.3. Analysis of the product range

Range- a list of product names with an indication of the volume of its output for each type. Distinguish full (all types and varieties), group (by related groups), intra-group assortment.

The assortment plan is formed on the basis of contracts concluded with customers. Non-fulfillment of the assortment plan is tantamount to non-fulfillment of these contracts. Therefore, the index of fulfillment of the plan for the assortment characterizes the contractual system of the enterprise. The assortment has a great influence on the results of economic activity of the enterprise.

Evaluation methods:

1. Acceptance of the smallest percentage. The performance plan for the assortment is taken as the performance plan for the product with the smallest percentage of the plan for its production. This method is applicable for enterprises producing a small number of products.

2. Acceptance of the average percentage. The indicator of fulfillment of the plan for the assortment is calculated by the ratio of the number of products for which the production plan is fulfilled or overfulfilled to the total number of manufactured products. This method is advisable to apply if the share of each type of product is approximately the same.

3. Set-off method. The actual output of each product is taken into account in the amount not exceeding the planned one, i.e. the smallest number of planned and actual output values. After that, the credit amount is correlated with the planned indicator, and thus the indicator of the implementation of the plan for the assortment is calculated.

Products produced in excess of the plan or not provided for by the plan are not taken into account for the fulfillment of the plan for the assortment. The assortment plan is considered completed only if the task for all types of products is completed. The reasons for the underfulfillment of the plan for the assortment can be external (changes in market conditions, demand for certain types of products, untimely commissioning of the enterprise's production capacities for reasons independent of it) and internal (deficiencies in the system of organization and management of production, poor technical condition of equipment, etc.).

A generalizing characteristic of changes in the range of products gives a coefficient, which is determined as follows

Table 4

Dynamics and implementation of the assortment plan

products

Name of product	Plan	Fact	Scored against the plan	Deviation from the plan
tons	t.r.	tons	t.r.	tons	t.r.	tons	t.r.
A								-1955
B	85,9		91,8		85,9		5,9	-210
IN	256,1		380,1		256,1
G	12,9		15,1		12,9		2,2
D
Total					4408,9		1988,1	-1514
Assortment coefficient	-	-			86,8	100,9	125,9	93,2

The fulfillment of the plan for production amounted to 93.2%, the plan for the assortment was fulfilled by 100.9%. The main reasons for the discrepancy in the plan between the percentage of the plan and the assortment ratio is the non-fulfillment of the plan for such types of products as A and B. The production plan in physical terms was fulfilled by 125.9%, and it is higher than the cost, which indicates an increase in the production of cheap products. The percentage of fulfillment of the plan for the assortment amounted to 86.8%. Non-fulfillment of the assortment plan affects the non-fulfillment of the implementation plan.

4.4. Analysis of the rhythm of production

Rhythm– release of products in accordance with the schedule in the volume and assortment provided for by the plan. The arrhythmia of production affects all economic indicators: the quality of products decreases, the volume of work in progress and excess balances of finished products in warehouses increase, the turnover of working capital of the enterprise slows down. For unfulfilled deliveries of products, the enterprise pays fines, revenue is not received on time, the wage fund is overspent, the cost of production increases, and profits fall.

There are direct indicators for assessing rhythm, which include:

Rhythm coefficient (Crit.). It is determined (using the offset method) by the ratio of the actual (but not higher than the planned target) output of products (or its share) - VVP 1 to the planned output (specific weight) - VVP 0

By summing up the actual specific gravity release for each period

Indirect indicators of rhythm are the presence of additional payments for overtime, payment for downtime due to the fault of the enterprise, losses from marriage, payment of fines for underdelivery and untimely shipment of products, etc.

Table 5

Analysis of the rhythm of production

The rhythm coefficient of the enterprise's output during the entire period, taking into account the specific weight, shows that in the actual period in the 1st and 2nd quarters there is a decrease by 7.3 and 0.7%, respectively, and in the 3rd and 4th quarters, on the contrary, an increase by 3.9 and 4.1% respectively.

If the rhythm of production had been observed, then the output would have amounted to 7348.3 thousand rubles. (18234 × 40.3 / 100 = 7348.3), and released for 6025 tr. The increase reserve for the 1st quarter is 1323.3 thousand rubles. (7348.3 - 6025). Similarly, the analysis is carried out for the 2nd quarter.

The coefficient of rhythm was 93.2% - this indicates the rhythm of the released products.

4.5. Product quality analysis

Product quality- a set of product properties that determine the degree of its suitability, the ability to satisfy the needs of customers in accordance with its purpose. A quantitative characteristic of one or more product properties that make up its quality is called an indicator of product quality.

There are generalizing individual and indirect indicators of quality. TO general quality indicators include:

Specific and qualitative weight of products in the total volume of its output;

The share of products that meet international standards;

The share of exported products, including those to highly developed industrial countries;

Share of certified products.

Individual indicators characterize usefulness (fat content of milk, protein content in the product, etc.), reliability (durability, non-failure operation), manufacturability (labor intensity and energy intensity).

Indirect– fines for low-quality products, the volume and proportion of rejected products, losses from marriage, etc.

In the process of analysis, the dynamics of these indicators, the implementation of the plan in terms of their level, and the reasons for their changes are studied. Product quality is a parameter that affects such cost indicators of the enterprise as output (VP), sales proceeds (B), profit (P).

The change in quality primarily affects the change in price and cost of production, so the calculation formulas will look like

ΔVP \u003d (C 1 - C o) × V VPC;

ΔB \u003d (C 1 - C o) × R PC;

Δ P \u003d [ (C 1 - C o) × V MIC] - [ (C 1 - C o) × R PC].

where C o, C 1 - respectively, the price of the product before and after the change

quality;

C o, C 1 - the cost of the product before and after the change

quality;

V VPK - the amount of manufactured products of increased

quality;

Р PC - the number of sold products of increased

quality.

An indirect indicator of product quality is marriage. It is divided into correctable and incorrigible, internal (identified at the enterprise) and external (identified at the consumer). The release of marriage leads to an increase in the cost of production and a decrease in the volume of marketable products, a decrease in profits and profitability.

For products, the quality of which is characterized by a variety, the following indicators are calculated:

1. The share of products of each variety and the total output

2. Average grade factor:

The number of premium products to the total number

The cost of products of all grades to the possible cost at the price of the highest grade

Weighted average price of a product in comparable prices

In the process of analysis, the dynamics of marriage is studied in terms of the absolute amount and in terms of share in the total volume of manufactured products, losses from marriage and product losses are determined. After that, the reasons for the decline in quality and the admitted marriage of products are studied at the places of their occurrence, responsibility centers, and measures are developed to eliminate them.

The main reasons for the decline in product quality are: poor quality of raw materials, low level of technology and organization of production, low skill level of workers and technical level of equipment, arrhythmia of production.

Table 6

Product quality analysis

Variety	Price per unit, r	Number of tons	Output in value terms, t.r.	Specific weight, %	Value output at the price of premium
plan	fact	plan	fact	plan	fact	plan	fact

a/c						51,4	49,5
	2,5					28,9	28,9
Table 6 continued

	2,4					19,8	21,6
Total	-

Price deviation

The grade factor in the reporting period increased in relation to the plan by 2.4% due to an increase in the cost of output of goods by 390 rubles. The weighted average price in the reporting period exceeds the planned one by 0.09 rubles. by increasing the cost of the product.

4.6. Analysis of shipment and sales of products

An analysis of the dynamics and implementation of the plan for the sale of products and the fulfillment of contractual obligations allows us to determine the factors of change in its volume. Sales accounting is carried out on shipment and sale.

Factors of change in production volumes and sales of products:

1. change in the volume of gross output;

2. change in the balances of work in progress and on-farm turnover;

3. change in the balance of finished products;

4. change in the balance of shipped products;

5. presence in the warehouse of products that are not in demand;

6. delays in the shipment of products and payment of invoices to the buyer;

7. transport difficulties;

8. lack of necessary packaging.

There are two options for the analysis of product sales. If the revenue at the enterprise is determined by the shipment of marketable products, then the balance of marketable products will have the following form

GPn + TP = RP + GPK, (7)

RP = GPN + TP - GPC, (8)

If the revenue is determined after payment for the shipped products, then the balance of goods can be written in this way

GPN + TP + Rel = RP + Otc + GPC, (9)

Рp = ГПн + ТП + Rel – Ок – ГПк, (10)

where GP n, GP k - respectively, the balances of finished products on

warehouses at the beginning and end of the period;

TP - the cost of output of marketable products;

RP - the volume of sales of products for the reporting period;

FROM n, FROM to - the balance of shipped products at the beginning and

end of period.

Table 7

Analysis of factors of change in sales volume

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

KEMEROVSK TECHNOLOGICAL INSTITUTE

FOOD INDUSTRY

KemTIPP

Yu.A. Puzanova

ANALYSIS OF FINANCIAL AND ECONOMIC

ACTIVITIES OF THE ENTERPRISE
Lecture notes
For college students

Kemerovo 2010

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

Protocol #_ 16_ _ from _ May 24, 2010 ______

Reviewed and approved by the methodological committee of the STF KemTIPP

Protocol No. ___ dated ___________

The abstract of lectures contributes to the consolidation of knowledge in the field of analysis of the use of material, labor resources, fixed assets of production and sale of products, its cost, financial performance and the financial condition of the enterprise, key methods and techniques, the development of the ability to formulate sound conclusions and estimates based on the results of the analysis.

Recommended for students of direction 080110 "Economics and Accounting" (by industry) full-time and part-time studies for conducting lectures on the course "Analysis of financial and economic activity"

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

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

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

Introduction 8

Topic 1. The concept, subject and method of economic 10

analysis 10

1.1 The concept of economic analysis 10

1.2 Subject and method of science 11

1.3 Economic analysis as a function 13

production management 13

1.4 Tasks and principles of analysis 13

1.5 Types of analysis 14

1.6 Method of analysis 16

1.7 Information support of the analysis 17

Topic 2. Traditional techniques and methods 19

economic analysis 19

2.1. Comparison method 19

2.2. Method of relative and average values 20

2.3. Balance method 20

2.4. Grouping Method 21

Topic 3. Methods of deterministic factorial 21

analysis 21

3.1. Chain substitution method 22

3.2. Absolute difference method 25

3.3. Relative difference method 25

Topic 4. Analysis of production and sales 27

products 27

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

production and sale of products 29

4.2 Product structure analysis 31

4.3. Product portfolio analysis 34

4.4. Analysis of the rhythm of production 36

quality. 39

4.6. Analysis of shipment and sales of products 41

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

production assets 44

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

production assets 45

5.2. Analysis of technical condition and movement 50

fixed production assets 50

5.3. Usage efficiency analysis 55

fixed production assets 55

5.4. Analysis of the use of production 58

enterprise capacity 58

Topic 6. Analysis of the use of material 60

enterprise resources 60

6.1. Logistics Analysis 61

6.2. Evaluation of efficiency of use 63

material resources 63

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

wage fund at the enterprise 68

7.1. Enterprise security analysis 69

human resources 69

7.2. Analysis of labor movement 71

7.4. Labor productivity analysis 76

Topic 8. Analysis of production costs and 79

production costs 79

8.1. Analysis of the total cost of 81

production 81

8.2. Cost analysis per ruble produced 83

products 83

8.3. Cost analysis by costing item 84

Topic 9. Analysis of profit and profitability 88

9.1. Analysis of financial results from 89

sales of products (works and services) 89

9.2. Profitability analysis 94

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

10.1. Preliminary review of economic and 98

financial position of the enterprise 98

10.2. Solvency and liquidity analysis 102

balance 102

10.3. Analysis of liquidity ratios and 105

solvency of the enterprise 105

10.4. Financial stability analysis 108

10.5. Analysis and assessment of real opportunities 115

restoration of solvency 115

enterprises 115

References 118

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

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

The object of study of economic analysis we can consider the economic processes of enterprises, associations, organizations, emerging under the influence of objective and subjective factors.

To the most important tasks course analysis include:

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

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

4) control for compliance of the enterprise's activities with the principles of self-sufficiency, self-financing;

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

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

Consumers information resulting from the analysis, as a rule, are the owners of the enterprise, its administration and potential investors.

The student should be able to solve the following problems

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

Conduct diagnostics of the production and economic potential of the enterprise;

Determine the development trends of the enterprise.

Topic 1. The concept, subject and method of economic

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

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

Characteristic features of the method of analysis of economic activity - the need for constant comparison; the need to study internal contradictions, positive and negative aspects of each phenomenon, process; accounting for all relationships; quantitative assessment of causal relationships; systems approach; development and use of a system of indicators.

Economic accounting is used as an additional source of information - operational, accounting and statistical. The involvement of primary accounting documentation is important for deepening the analysis. Computer accounting allows you to quickly summarize current control data and receive daily reports that characterize certain aspects of the enterprise's work (fulfillment of production standards, consumption of materials, output, etc.). This significantly expands the information base of the analysis. Planning information is widely used in economic analysis: data on the prospective, annual plan of the enterprise and its operational plans.

Also used non-recording data: acts of surveys, audits, materials of inspections conducted by various organizations (financial, credit, higher, etc.), minutes of production meetings, contracts with customers and suppliers, complaints, press materials, etc. In cases where, in order to identify the nature and size the influence of individual factors, systematic information is not required, a selective study is used (for example, when analyzing product quality).

1.3 Economic analysis as one of the functions

production management
Ensuring the efficiency of the enterprise functioning requires economically competent management of the production system, which consists in the implementation of such processes as planning, accounting, analysis and management decision making. With the help of analysis, development trends are revealed, the factors of change in the results of the enterprise's activities are deeply and systematically studied, plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, the results of the enterprise's activities are evaluated, and an economic strategy for its development is developed. Thus, we can say that the analysis of economic activity is a scientific element of the rationale for management decisions in business.

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

Main functions economic analysis:

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

Scientific substantiation of current and long-term plans;

Control over the implementation of plans and management decisions;

Evaluation of the effectiveness of the use of economic resources;

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

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

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

The analysis and its results must meet certain requirements.

1 LECTURE SUMMARY ON THE DISCIPLINE "Analysis of the economic activity of an enterprise" 1

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

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

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

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

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

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

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

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

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

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

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

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

14 Periodic is carried out, as a rule, for a specific period of time. The source of information is mainly the current reporting, which in fact predetermines its frequency (shift, day, decade, month, quarter, year, five years). Periodic analysis allows you to monitor the implementation of planned targets, the effective use of fixed and working capital, etc. A one-time analysis is carried out regardless of the calendar time of the reporting period for the group of indicators of interest to the enterprise (feasibility study for various options for the reconstruction of industrial enterprises, modernization of production equipment, etc. ). According to the degree of coverage of the object by the study, the analysis can be complete and partial. Complete is carried out when the entire production and economic activity of the analyzed enterprise is subjected to study. With a partial (selective) analysis, certain aspects of the enterprise's work are studied, which are important for managing production at any given moment. Classification of types of economic analysis according to the coverage of the analyzed objects, in addition, they are divided into on-farm and inter-farm: When on-farm, the production, economic and financial activities of an individual enterprise are investigated; With inter-farm performance of one enterprise compared to another or several related enterprises. According to the content, the analysis is divided into: complex and thematic (local). Complex - involves the study of all aspects of the activities of enterprises and its divisions in interconnection. It covers the pre-production process, the organization of the technological process, the use of production 14

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

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

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

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

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

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

21 3.3 Methods of deterministic functional factor analysis. 3.4 Techniques for modeling deterministic factor systems 3.1 Method and methodology of economic analysis: essence, features and content The method in the broad sense of the word refers to a way of approaching the study of reality, a way of studying the phenomena of nature and society. Universal in nature, revealing the general laws of the development of the material world is the dialectical method. Its main features are that the studied phenomena are taken in their interconnection and interdependence, their movement, change and development. At the same time, development is understood as a struggle of opposites, reflecting the objective laws of reality itself. The method of economic analysis is understood as a dialectical method of approach to the study of economic processes in their formation and development. Characteristic features methods of economic analysis are: 1. The use of a system of indicators that comprehensively characterize economic phenomena, the economic activity of enterprises. This system is usually formed during planning, during the development of systems and subsystems of reporting, accounting economic information, which does not exclude the possibility of calculating new indicators during the analysis itself. 2. Studying the causes of changes in economic economic indicators. Because the economic processes(phenomena) are due to a causal relationship and causal dependence, then the task of analysis is the disclosure and study of these causes (factors). The economic activity of an enterprise, even a single indicator, can be influenced by numerous and diverse reasons. 21

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

23 also, the violation of the sequence of consideration of factors makes the analysis economically untenable. The above list of some factors affecting the volume of industrial production indicates that economic concepts and economic indicators cannot be taken in isolation; they are all interconnected. However, this circumstance does not at all exclude the possibility and necessity of expediency of their logical isolation in the process of economic calculations. A very common methodological technique is to determine the degree of influence of a given factor, all other things being equal, i.e. when other factors are supposedly held constant. The methodology of economic analysis is understood as a set of analytical methods, techniques and rules used to study the economy of an enterprise, processing economic information. There are general and particular methods. The general methodology is a research system that is equally used in the study of various objects (components of the enterprise's activity) in various branches (sectors) of the national economy. Private methods concretize the general with respect to certain objects of research (a sector of the economy, government and commercial structures, business areas). The implementation of the methodology of economic analysis as an analytical study contains the following points: 1. The goals and objectives of the analysis in accordance with the object of study (field of management). 2. A system of indicators, factor models, with the help of which the object of study, the field of activity of the enterprise will be investigated. 3. The sequence and frequency of analytical work. 4. Methods, techniques of analytical study of the object, economic phenomena. 23

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

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

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

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

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

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

30 Indexes that reflect the ratio of simple single indicators are called individual, and those that characterize the ratio of complex phenomena are called group or total. Indices that characterize the change in a certain indicator as a whole for any complex set are called general (summary). The index method can reveal the influence of various factors on the studied aggregate indicator, and also makes it possible to compare phenomena consisting of elements that are not directly summable. Statistics names several forms of indexes. Which are used in analytical work (aggregate, arithmetic, harmonic, etc.). With the help of indices, data are compared not only for two periods, but also for a number of years, i.e. dynamic range. In this case, base and chain indexes are used. An example of using the index method in assessing changes in the volume of production: I gp = q p q 1 p 1 0 0, where I qp is the index of change in the volume of production of marketable products; q 0, q 1, respectively, planned and actual product quality; p 0, p 1, respectively, the planned and actual price of production. Index of change in the volume of production of marketable products due to the quantitative factor (I q): I gp = q p q 1 p 0 0 0.30

31 Index of change in the volume of production of marketable products due to the cost factor (prices I p): I gp = q p q 1 p 1 1 0 . The formulas reflect the practice of constructing factor indices accepted in statistics, the essence of which can be formulated as follows. If the generalizing indicator is the product of quantitative (volume) and qualitative indicators-factors, then when determining the influence of a quantitative factor, the qualitative indicator is fixed at the base level, and when determining the influence of a qualitative factor, the quantitative indicator is fixed at the level of the reporting period. 3.3 Methods of deterministic functional factor analysis. One of the most important methodological issues in economic analysis is to determine the magnitude of the influence of individual factors on the growth of the effective indicator. Methods: chain substitution, index, absolute differences, relative differences, proportional division and their products are based on the elimination method. To eliminate it means to eliminate, reject, exclude the influence of all factors on the value of the effective indicator except for one. This method assumes that all factors change independently of each other: 31

32 first one changes, and all the others remain unchanged, then two change, then three, and so on. while the rest remain unchanged. Chain substitution method. This method consists in obtaining a number of intermediate values of a generalizing indicator by successively replacing the basic values of the factors with the actual ones. The difference between two intermediate values of the generalizing indicator in the substitution chain is equal to the change in the generalizing indicator caused by the change in the corresponding factor. This method is used to calculate the influence of factors in all types of deterministic factor models: additive, multiplicative, short and mixed (combined). In general terms, we have the following calculation system using the chain substitution method (on the example of a multiplicative model): Y 0 = a 0 *b 0 *c 0 *d - the base value of the generalizing indicator; Y a = a 1 *b 0 *c 0 *d 0 - intermediate conditional value; Y b = a 1 *b 1 *c 0 *d 0 - intermediate conditional value; Y c \u003d a 1 *b 1 *c 1 *d 0 - intermediate conditional value; Y 1 = (a 1 *b 1 *c 1 *d 1) - actual value. The total absolute deviation of the generalizing indicator is determined by the formula: y = y 1 y 0 = a 1 *b 1 *c 1 *d 1 - a 0 *b 0 *c 0 *d 0 The total deviation of the generalizing indicator is decomposed into factors: due to changes factor a 32

33 y a = y a y 0 = a 1 *b 0 *c 0 *d 0 - a 0 *b 0 *c 0 *d 0 by changing the factor b y b = y b y a = a 1 *b 1 *c 0 *d 0 - a 1 *b 0 *c 0 *d 0 Absolute difference method. It is one of the modifications of elimination. This is a mathematical simplification of the chain substitution method, which is based on taking the common factor out of brackets. In deterministic analysis, it is used for multiplicative models and mixed models of the type y \u003d (a - b) c and y \u003d a (b - c). Calculation algorithm for a multiplicative factorial model of the type y = a*b*c*d. y a \u003d a * b pl * c pl * d pl; y b \u003d a f * b * c pl * d pl; y c \u003d a f * b f * c * d pl; y d \u003d a f * b f * c pl * d; y = a f *b f *c f *d f a pl *b pl *c pl *d pl; y = y a * y b * y c * y d; Relative difference method. It is used only in multiplicative and mixed models, such as y = (a - b)c. It is much simpler than chain substitutions, which makes it very efficient under certain circumstances. This applies primarily to those cases where baseline contain previously determined relative deviations of factor indicators in percentages or coefficients. Factor influence algorithm for multiplicative models like y = a*b*c. First, you need to calculate the relative deviations of factor indicators: a% = a f a pl a pl *100%; 33

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13 TOC \o "1-3" \h \z \u 1413 LINK \l "_Toc174817043" 14 Topic 1. General concepts of economic analysis. 13 PAGEREF_Toc174817043\h1441515
13 LINK \l "_Toc174817044" 14Topic 2. Information support for economic analysis 13 PAGEREF _Toc174817044 \h 1441515
13 LINK \l "_Toc174817045" 14 Topic 3. Method and methodology of economic analysis. 13 PAGEREF_Toc174817045\h1451515
13 LINK \l "_Toc174817046" 14 Topic 4. Analysis of financial statements. Express analysis 13 PAGEREF _Toc174817046 \h 1461515
13 LINK \l "_Toc174817047" 14 Topic 5. Financial aspects of bankruptcy 13 PAGEREF _Toc174817047 \h 1461515
13 LINK \l "_Toc174817048" 14Topic 6. Analysis of the company's liquidity 13 PAGEREF _Toc174817048 \h 1471515
13 LINK \l "_Toc174817049" 14Topic 7. Financial stability analysis 13 PAGEREF _Toc174817049 \h 1481515
13 LINK \l "_Toc174817050" 14Topic 8. Business Analysis 13 PAGEREF _Toc174817050 \h 1481515
13 LINK \l "_Toc174817051" 14 Topic 9. Cash flow analysis. 13 PAGEREF_Toc174817051\h1491515
13 LINK \l "_Toc174817052" 14Topic 10. Analysis of the financial results of the enterprise 13 PAGEREF _Toc174817052 \h 14101515
13 LINK \l "_Toc174817053" 14Topic 11. Analysis of fixed assets 13 PAGEREF _Toc174817053 \h 14101515
13 LINK \l "_Toc174817054" 14 Topic 12. Cost analysis. 13 PAGEREF_Toc174817054\h14111515
13 LINK \l "_Toc174817055" 14 Topic 13. Analysis of factors, indicators and final results of intensifying the use of industrial and financial resources. 13 PAGEREF_Toc174817055\h14121515
13 LINK \l "_Toc174817056" 14Topic 14. Organizational personnel analysis 13 PAGEREF _Toc174817056 \h 14131515
15
Topic 1. General concepts of economic analysis.

Analysis is a way of knowing objects and phenomena of the environment, based on the division of the whole into its constituent parts and the study of them in all the variety of connections and dependencies.
There are the following types of economic analysis:
General theoretical economic analysis (this type of analysis studies economic phenomena and processes at the macro level (national economy, world economy and etc.));
Specific economic analysis (this type of analysis studies economic phenomena and processes at the micro level (analysis of the economic activity of an enterprise, analysis of the economics of an enterprise)).
The subject of economic analysis is determined based on the following aspects:
First, the subject of economic analysis is directly the economic activity of the enterprise;
Secondly, all parties, factors, economic processes and phenomena of the CDA;
The object of economic analysis is the economic results of the economic activity of the enterprise (for example, the production and sale of products, the use of raw materials and materials, the use of production assets, etc.).
The subjects of economic analysis can be public authorities, research institutes, foundations, centers, public organizations, media, competitors.

Topic 2. Information support of economic analysis
The system of economic information is a set of data and information that comprehensively characterizes the economic activity of an enterprise at various levels. This system includes:
input data
the results of their processing
output
final results that go directly to the enterprise management system.
Sources and types of economic information
Information about the technical preparation of production
regulatory information
planning information (business plan)
economic (economic) accounting (accounting information, operational accounting, statistical accounting)
reporting - public financial statements, quarterly, annual reporting, selective statistical and financial reporting, which is carried out according to special instructions, mandatory statistical reporting.
6. other information (press, expert information)
The topic should be noted:
1. The concept of a system of economic information,
2. Sources and types of economic information
3. Classification of economic information,
4.Requirements for the organization of information support.
Topic 3. Method and methodology of economic analysis.
The AHD method is a way of studying the subject of research. Features of AHD methods are:
The need for constant comparisons
the study of internal contradictions, as well as the positive and negative aspects of various phenomena
studying the activities of the enterprise, taking into account all interactions
the need for a systematic approach to the study of the object
Methods of financial analysis can be divided into 3 groups:
Statistical methods:
2. Accounting methods
3. Economic and mathematical methods
AHD methodology is a set of special techniques used to process economic information. The methodology of economic analysis is divided into general (typical), when methods of analytical work are used that are suitable for any sector of the national economy and private (sectoral), when methods of analytical work are used that are suitable only for a certain direction or a certain industry.
Methods of economic analysis include:
System of analytical indicators;
comparison method;
Method of grouping information;
balance method;
Heuristic methods in AHD;
Ways of tabular and graphical presentation of analytical data;
Methods for measuring the influence of factors in AHD: Chain substitution method, Absolute difference method, Relative difference method, Proportional division and equity method, Integral method.
Topic 4. Analysis of financial statements. Express analysis
Express analysis of financial statements is carried out in three stages:
Preparatory stage - it is necessary to assess the readiness of financial statements for analysis (availability of details, form of ownership, signatures of 2 persons, seal, availability of all documents).
An analysis of the dynamics of the balance sheet currency is carried out - changes in the property and financial position of the enterprise are assessed. A horizontal and vertical analysis of financial statements is carried out.
Calculation and control of the dynamics of a number of analytical indicators.
The main methods for conducting express analysis of financial statements are:
1. Horizontal analysis - comparison of data at the beginning and end of the period, by finding the absolute and relative changes in indicators.
2. Vertical Analysis- determination of the structure of the final financial indicators with the identification of the impact of each reporting position on the final result (the calculation of the indicators of the structure (share))
3. Trend analysis - comparison of each reporting position with the indicators of previous years and determination of the trend (determination of the main development trend)
4. Factor analysis - each performance indicator is divided into factors and the influence and role of each factor in the performance indicator is revealed.

Topic 5. Financial aspects of bankruptcy
Bankruptcy is understood as the inability of the organization to finance current operating activities and repay urgent obligations.
There are two types of reasons for bankruptcy:
1) External causes - depend on the situation in the national and world economy (international and national causes);
2) Internal causes- depend on the enterprise itself, the level of competition, lack of resources, poor management quality, lack of marketing strategies.
In the conditions of the Russian Federation, the following documents are the regulatory framework for regulating the mechanism of bankruptcy of organizations:
1) Law of the Russian Federation "On the insolvency (bankruptcy) of enterprises" Decree of the President of the Russian Federation of December 22, 1993 No. 2264, revised and supplemented in 2002.
2) "On measures to implement the legislation on the insolvency (bankruptcy) of enterprises" Decree of the President of the Russian Federation of May 20, 1994 No. 498;
3) Methodological provisions for assessing the financial condition of an unsatisfactory balance sheet structure. Order of the FSFR of the Russian Federation dated January 23, 2001 No. 16.
4) Civil Code of the Russian Federation
The topic is devoted to the consideration of the following points: The essence of bankruptcy; reasons for bankruptcy; signs of the beginning of bankruptcy; a system of criteria for determining an unsatisfactory balance sheet structure; Determination of coefficients of current liquidity and provision with own funds; Calculation net assets; Valuation of balance sheet assets; Estimation of Liabilities balance; System of formalized and non-formalized indicators; Solvency method; Bankruptcy diagnostic models: Two-factor model, Altman's five-factor model, W. Beaver's scorecard for bankruptcy diagnostics, Rating method.
Topic 6. Analysis of the liquidity of the enterprise

Liquidity is the ability of an enterprise to pay its current liabilities using current assets.
Separate quantitative (calculation and analysis of coefficients), and qualitative analysis (analysis of balance sheet liquidity) liquidity.
Classification of Assets and Liabilities according to the degree of liquidity.
The assets and liabilities of the organization are divided into 4 groups, assets - according to the degree of liquidity, and liabilities - according to the degree of urgency.

Assets
Liabilities

A1 - absolutely liquid assets (Cash, line 260 F#1 and short-term financial investments, line 250 F#1)
P1 - The most urgent liabilities (Accounts payable lines 620, 630, 660)

A2 - fast-moving assets (short-term receivables line 240 F No. 1 and others current assets page 270 F#1)
P2 - Short-term borrowings (Loans and credits p. 610)

A3 - slow-moving assets (Stocks p. 210 and VAT - p. 220)
P3 - Long-term liabilities (4 section F No. 1 p. 590)

A4 - hard-to-sell assets (Non-current assets line 190 F No. 1 and long-term receivables line 230 F No. 1)
P4 - Permanent liabilities ( Own funds 3 section F No. 1 + p. 640, 650)

Absolute liquidity ratio - shows to what extent the company can pay off its debts using cash.
Quick liquidity ratio - shows the organization's ability to pay off current liabilities using its current assets.
0,5
By cf. liquor
0.7 (but may be equal to 1)
.
Current liquidity ratio (general coverage ratio) - shows the company's ability to pay off its current liabilities using current assets.

Topic 7. Analysis of financial stability
The financial stability of an enterprise is such a state of its financial resources, their distribution and use, which ensures the development of the enterprise based on the growth of profits and capital while maintaining solvency and creditworthiness under conditions of an acceptable level of risk.
Financial stability characterizes the structure of the sources of funds of the enterprise and the direction of their use.
Analysis of the financial condition consists of 2 blocks:
1) qualitative analysis (an analysis of the financial stability of the balance sheet, which shows from what sources the company's reserves are formed);
2) quantitative analysis includes the calculation and analysis of financial stability indicators in the structure of sources of funds.
The topic is devoted to the consideration of the following points: The concept of financial stability, Qualitative analysis of financial stability, Approaches to determining the types of financial stability, Quantitative analysis of financial stability, Integral scoring of financial stability.

Topic 8. Analysis of business activity
Working capital - part of the company's capital invested in its current assets. They are objects of labor that participate in production during one operating cycle, while changing their material form, and fully transfer their value to the cost of finished products.
Revolving funds:
1. raw material
2. main and auxiliary materials
3. fuel
4. energy
5. spare parts
6. semi-finished products (purchased or own production)
7. container
8. MBP (low-value and wear-out products)
9. work in progress.
Funds of circulation:
1. finished product
2. cash.
The structure of working capital is the share of individual elements of working capital in their total value.
The circulation of working capital is the sequential transformation of working capital from one stage to another, from one functional form to another.
Turnover ratios (Ratio of general business activity of capital, Turnover ratio of mobile (current) assets, Inventory turnover ratio, Turnover ratio of finished products, Accounts receivable turnover ratio, Accounts payable turnover ratio, Turnover ratio of own and borrowed capital, Turnover ratio of attracted capital (debt on loans))

Topic 9. Cash flow analysis.
Cash flow analysis (DDS) allows you to assess the ability of the company to repay the debt on time, shows the validity of attracting additional funds and thereby justify solvency.
Cash flow is the unity of the receipt and expenditure of financial resources for a certain period of time, regardless of the sources of their formation.
In modern practice, there are 2 methods for analyzing DDS (direct and indirect), and the general start is the division of all cash receipts and expenses into 3 groups:
1. Income and expenses from current activities - where the main source of income is revenue and funds received from buyers and customers, since current activities are the main ones in the enterprise, it is necessary to have an inflow of funds, which ensures the development of production.
2. Income and expenses from investment activities - such activities are associated with the movement of non-current assets of the enterprise, and if it pursues an active investment policy, then an outflow of funds is observed.
3. Income and expenses from financial activities - this is mainly the credit policy of the enterprise.

1. The concept of cash flows
2. Direct method for analyzing DDS
3. Indirect method of DDS analysis
Direct method of analysis of DDS - This method is based on the calculation of the outflow and inflow of funds from the accounts of accounting, and the initial element is the proceeds from the sale. For the analysis, internal accounting data are used.

Topic 10. Analysis of the financial results of the enterprise
Analysis of the formation and use of profits involves the following steps:
1. Analysis of the composition and dynamics of balance sheet profit.
2. Analysis of financial results from ordinary activities.
3. Analysis of the level of average selling prices.
4. Analysis of financial results from other activities.
5. Analysis of the profitability of the enterprise.
6. Analysis of the distribution and use of profits.
Balance sheet income includes profit from ordinary activities, financial results from operating and non-operating activities and extraordinary circumstances. The scheme of formation of balance sheet profit is shown in the figure.
Taxable income is the difference between the profit from ordinary activities and the amount of income tax credits.
Net profit- this is the part of the profit that remains at the disposal of the enterprise after paying income tax.
Ligotable profit is the part of the balance sheet profit that is not subject to taxation.
Profitability indicators more fully than profit characterize the final results of management, because their value shows the ratio of the effect to the cash or resources used. They are used to evaluate the activities of the enterprise and as a tool investment policy and pricing.
Profitability indicators can be combined into several groups:
1) indicators characterizing the profitability (payback) of production costs and investment projects;
2) indicators characterizing the profitability of sales;
3) indicators characterizing the profitability of capital and its parts.
All these indicators can be calculated on the basis of book profit, profit from sales of products and net profit.
The topic is devoted to such concepts as:
1. Profit analysis;
2. Profitability analysis;
3. Factor analysis of profitability.
Topic 11. Analysis of fixed assets
Fixed assets (OS) (often referred to in the economic literature and in practice as fixed assets) are one of the most important factors of production.
The analysis of fixed assets is carried out in several areas, the development of which in combination allows us to assess the structure, dynamics and efficiency of the use of fixed assets and long-term investments (table).
The main directions of the analysis of fixed assets
Main directions of analysis
Analysis tasks
Types of analysis

Analysis of OS structure and dynamics
Assessment of the size and structure of capital investment in fixed assets. Determination of the nature and size of the impact of the cost of fixed assets on the financial position and balance sheet structure
The financial analysis

OS efficiency analysis
Analysis of OS movement. Analysis of performance indicators of OS use. Analysis of the use of equipment operation time.
Management analysis

Cost-effectiveness analysis for the maintenance and operation of equipment
Analysis of the cost of overhaul. Analysis of the cost of current repairs. Analysis of the relationship between production volume, profit and equipment operation costs
Management analysis

Analysis of the effectiveness of investment in OS
Evaluation of the effectiveness of capital investments. Analysis of the effectiveness of attracting loans for investment
The financial analysis

The topic deals with the concepts:
fixed assets,
the main coefficients that determine the structure and dynamics of fixed assets in the enterprise,
the concept of capital productivity and capital intensity,
factor analysis of fixed assets.

Topic 12. Cost analysis.
Analysis of the cost of products, works and services is extremely important. It allows you to identify trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using opportunities and establish reserves for reducing production costs.
The analysis of production costs is based on their classification according to one or another attribute or several attributes at the same time. Recall the classification of production costs for various reasons.

Classification of production costs
Classification features
Cost Division

By economic elements By cost items In relation to the technological process By composition By method of attribution to the cost of the product By role in the production process By expediency of spending By the possibility of plan coverage In relation to production volume By frequency of occurrence In relation to the finished product
economic cost elements costing items basic, overhead single-element, complex direct, indirect production, non-productive productive, unproductive planned, unplanned variables, constant current, one-time costs for work in progress, costs for the finished product

The topic is devoted to such key concepts as:
Cost price,
elements that form the cost of the enterprise,
classification of production costs,
analysis of the dynamics and structure of generalizing cost indicators and factors of its change,
cost analysis for 1 rub. commodity products,
cost analysis of the most important products,
analysis of direct material and labor costs,
analysis of indirect costs.

Topic 13. Analysis of factors, indicators and final results of the intensification of the use of industrial and financial resources.
The quantitative ratio of extensiveness and extensiveness of economic development is expressed in terms of production and financial resources.
Extensive development indicators are quantitative indicators of resource use:
1. number of employees
2. the amount of used objects of labor
3. depreciation amount
4. the value of OPF and fixed assets.
The indicators of the extensiveness of development also include qualitative indicators of the use of resources:
1. labor productivity (labor input)
2. material return (material consumption)
3. return on assets and capital intensity
4. turnover and fastening
In general, the dynamics of the technical and organizational level of production is manifested in indicators of the intensification of the use of production and financial resources, therefore, the improvement of the management of all factors of intensification should be reflected in the dynamics of labor productivity, material productivity, capital productivity, turnover of working capital. The dynamics of these indicators can be used to characterize the effectiveness of the ongoing enterprise management reform.
In this topic, the concepts of the production process, intensity and extensiveness of production, factors, sources and final results that affect the intensification of production, a comprehensive assessment of a comprehensive intensification of production and the identification of reserves are considered.
Topic 14. Analysis of the organization's personnel
The volume and timeliness of the execution of all work, the degree of use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
The main tasks of the analysis:
- study of the security of the enterprise and its structural divisions with personnel in terms of quantitative and qualitative parameters;
- assessment of the extensiveness, intensity and efficiency of the use of personnel in the enterprise;
- identification of reserves for a more complete and effective use enterprise personnel.
Sources of information - labor plan, statistical reporting "Report on labor", personnel records and data from the personnel department.
The topic addresses the following key points:
Analysis of the provision of the enterprise with labor resources,
Analysis of the use of the working time fund,
Analysis of labor productivity.

13PAGE 14215

Heading 2Heading 515

Analysis of economic activity.

Yakushina Vera Alekseevna

Literature:

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

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

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

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

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

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

Analysis (from the Greek “dismemberment of the whole into elements”) is a research method that consists in the mental division of the whole into its component parts in order to highlight some properties, connections.

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

Such an analytical division should not be carried out arbitrarily, but on the basis of the task at hand.

At the same time, essential and non-essential features are distinguished - this is the so-called logical device.

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

Synthesis (from the Greek "connection") - unification into one whole.

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

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

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

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

Analysis - assessment of socio-economic efficiency, assessment of final financial results.

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

2. The development of scientific methods is necessary condition improvement of practice and, in turn, practice also always leaves an imprint on science.

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

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

External the financial analysis - part of the analysis system, which should provide communication to external users.

Types of analysis:

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

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

economic analysis improved at the same rate as production potential.

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

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

At the General Electric Company, engineer Miles took up the same issue.

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

FSA issues organizational evaluation Moiseeva also worked.

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

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

Subject of analysis yavl. Causal relationships between consumer value and the cost of specific products, products.

The main purpose of the analysis is to find the optimal ratio between consumer properties and costs.

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

The FSA combines both economic and functional analysis.

Function research. In the analysis, the main function is chosen first, and then the secondary function.

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

3. Problems of analysis in a market economy.

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

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

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

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

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

Analysis tasks:

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

Topic 2. Methodological and information base of economic analysis.

1. Methodical methods of economic analysis.
2. Factors and their classification.
3. Information support of economic analysis.

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

Research directions:

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

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

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

n identifying the level of implementation by quantity, by quality of tasks, plans, projects ...

Characteristic features of this method:

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

The goal is to increase the social and economic efficiency of all processes.

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

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

Mathematical techniques came into use later, when computers appeared, and their use is precisely an important direction in improving the methods and techniques of economic analysis.

1st reception: absolute and relative indicators are used in the analysis. On their basis, an eq.analysis technique is used - comparison. The more bases in comparison, the deeper the analysis. The analysis compares the actual results achieved with the design results for control. Comparison is used when actual results are compared with normative ones to evaluate effectiveness. Comparison of actual results with past ones to evaluate the dynamics. Sometimes a comparison of actual results with averages is used to determine the place.

Comparison of actual data with data obtained abroad to use experience. Comparison of factual data with ek.model to determine and establish the possibility of the highest level.

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

Incompatibility leads to opposite results.

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

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

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

Graphic methods are used. They provide clarity, accessibility by perception:

n bar

n circular (specific gravity)

n linear (dependence on periods)

n coordinate (dependence of something on something)

n network.

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

Those. approximate, simplified calculations will be replaced by more accurate ones. Computers and EMMs make it possible to solve the so-called multidimensional problems of analysis.

We'll consider:

n methods of elementary mathematics

n classical methods

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

n econometric (to determine either production functions, or the input-output function).

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

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

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

When a correlation analysis is performed, it is determined that some factors (features) determine others - functions (consequences), if the indicator changes under the influence of many factors, then more observations must be made.

The main indicator for this is correlation coefficient:

2. Factors that determine the result of economic activity and their classification.

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

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

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

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

n basic (example: availability of materials)

n minor.

According to the degree of quantitative measurement:

n - quantifiable

n is not measurable.

By exposure time:

n are constant, i.e. affecting continuously

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

Intensive factors are more efficient processes, factors.

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

By scope of action:

n specific, which are valid only at this enterprise.

In terms of detail:

n simple (the result of the impact of one cause)

n complex (the result of many causes).

By the nature of the action:

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

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

By way of definition:

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

n calculated (it is necessary to make calculations).

Influence on results:

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

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

n of the nth order.

3. Information support of the ec.analysis.

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

Sources of analysis are divided into:

1. accounting
2. non-accounting.

Accounting sources of analysis:

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

Sample research methods:

n continuous observation

n strict documentation

n by accounts

n groupings from reporting tables.

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

Extra-accounting sources of analysis:

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

10. production passports of equipment

11. results of visual observations

12. results of a sample survey.

4. Organization of analytical work.

Efficiency, analysis results depend on proper planning work, its organization.

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

1. drawing up a program (plan) of analysis. Designated:

n target of analysis

n scope of analysis

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

n analysis sequence

n the period of analysis.

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

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

1. Methods and tasks of analyzing the volume of products, works and services.
3. Analysis of the rhythmicity of the release of the GP and the completeness of the reserve.
4. Current and comprehensive analysis of product quality.

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

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

1. absolute:

n natural

n cost

n labor

2. relative:

n coefficients

n hundredths

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

Analysis techniques:

1.traditional:

n comparison

n indices

n average

n balance linkages

n graphs

2. mathematical

n linear programming

Information base for analysis:

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

Production is evaluated using natural and conditionally natural indicators, as well as in units of labor intensity.

TP \u003d GP + services + cost ... calculation? for third parties

PE \u003d TP-material costs

UCHP=TP-MZ+depreciation

RP=TP-+(О2-О1), О2,О1-balances in the GP warehouse at the beginning and end of the period.

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

GP can be implemented by:

1) wholesale prices
2) retail
3) negotiable

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

When setting selling prices for products, they are guided by Decree of the Government of the Russian Federation No. 55 dated 12/19/91 and Decree of the President of the Russian Federation "On measures to liberalize prices" dated 12/3/91.

in the conditions of market relations, prices differ according to the features of the sale:

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

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

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

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

CIF=CAF+insurance fee.

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

2. Analysis of the structure and range of products.

Product structure- the ratio of certain types of GP in the total output of GP in natural terms.

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

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

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

Name of products	Volume at prices accepted in the plan	It is counted when determining Cassoricity

To assortment = 10800/12000 = 0.9.

This means non-fulfillment both in terms of nomenclature and assortment. It is advisable to count on assortment when products are frequently updated. Then the production:

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

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

With a large proportion of new products, the enterprise has structural shift, which is undesirable with an increase in the complexity of the product, or due to changes in prices.

Analysis of the implementation of agreements and contracts.

The basis for fulfilling the assignment for the sale of products is commercial products. A number of aspects can be considered in the analysis of products sold. The main ones are:

n availability of products intended for sale by agreements and contracts

n solvency of the counterparty

n the possibility of picking according to the norms of shipment.

Performance under contracts, performance evaluation is carried out by direct account, i.e. a comparison is made by quantity, by price, by delivery time, by contract, by actual performance.

Such an analysis can reveal the threat of overstocking due to the release of products that are not in demand or reveal upcoming losses due to penalties for underdelivery. The fulfillment of contracts for cooperative deliveries can be considered in particular.

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

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

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

Where - underfulfillment per day in accordance with the schedule;

R - plan for the month.

The analysis examines the hidden causes of unevenness. There are quite a few reasons: untimely provision of resources, incomplete AZP, disproportionate loading of equipment (breakdowns, downtime ...), lack of workers, errors in calculations, low level of production and technological discipline.

For small-scale and single-piece production, K rhythm is calculated. It characterizes the specific weight of the delivery of products for each week in relation to the task. To calculate it, the average daily delivery of products is determined based on the number of working days in a month. (For example, 22 working days, 100% of products, then 100% / 22 \u003d 4.54% per day, for a decade - 7 * 4.54% \u003d 31.78%).



actually

The enterprise worked irregularly. Calculate the coefficient of rhythm:

Kr kv \u003d (94.0 + 98.5 + 98.5) / 3 \u003d 97.

Irregularity is tantamount to losses, especially of working time. The elimination of irregularity creates opportunities for additional production, efficient use of resources.

Loss formula:

P \u003d (D1 + D2) -M * (B1 + B2) / 100 \u003d 7 + 7-22 * (27.8 + 29.8) / 100 \u003d 1.3 days.

M - the number of working days in a month

P - losses.

1.3 days*12 months=16.6 days

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

elimination of losses due to irregularity has the potential to increase output, improve quality, etc.

causes of an internal nature that cause an irregular release:

n Poor pre-production

n the quality of calculations for the set of backlog

n late delivery of components.

Causes of an external nature (may be objective):

n insolvency of the counterparty

n Poor delivery.

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

The analysis reveals the following:

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

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

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

One * n - one-day need

P - the total number of nomenclature parts or positions.

It is calculated for individual workshops of the production process. Comparing it by individual workshops makes it possible to identify any inconsistencies: an excess or lack of parts and assemblies.

4. Analysis of the quality and grade of products.

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

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

This initial quality must be preserved in the process of manufacturing products ...

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

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

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

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

Certificate Standards:

1. ISO 9000 - contains a description of the standards of 3 quality models. Prevention of product defects both at the development and manufacturing stages.
2. BIP (defect-free production of products).
3. QMSQP(Integrated Product Quality Management System). Quality analysis according to this system is carried out in stages. First, the share of products with a quality mark is determined, and then products are determined by category: products of the 1st category, products of certain useful qualities, but below world standards; products of the 2nd category, used in industry, but do not meet world standards. products evaluated by category 2 are subject to withdrawal from production. Where products are not graded by quality category, the grade category is used. Product grade also characterizes quality, but for certain industries.
4. when determining the grade, GOSTs and OSTs are used and grade coefficients are determined, confirming the quality level.

release in tons	% Complete Job	price per ton in conventional units	cost of issue in conventional units
on assignment			By order

Avg. To grade according to the task = 1450 / (300 * 5) = 0.96

Cf. To grade fact. \u003d 1465 / (310 * 5) \u003d 0.98

Average price per task = 1450/300 = 4.83

Average price fact. = 1450/310 = 4.72

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

When the quality of products is evaluated, the reasons for the decline in quality are identified. Cause:

n low-quality raw materials, materials

n low qualification of performers

n violation of the technological process, etc.

These reasons are summarized, conclusions are drawn.

Subject: Analysis of material costs and use of material resources.

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

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

In industry, Mz is up to 75% and tends to increase. Saving material resources is equivalent to increasing their production. There are large reserves of profitability in this. There is such a relationship between Me, labor intensity, Fe, investment level:

n If technology is improved, then the use of materials may tend to be reduced.

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

1) changes in the level of Me as individual products and the entire commercial output are investigated. These changes should be considered in dynamics and in comparison with the task.
2) identifying the causes of changes and assessing the results achieved for certain types of products and for certain types of materials.
3) study of the quality and dynamics of consumption rates.
4) generalization and analysis of data on the size of losses in production, on production waste by energy materials.
5) measuring the efficiency of the use of material resources in the production of new products to replace the old ones.
6) assessment of the specific Me products.

The scheme for performing the analysis of the used material resources.

Sources of information for analysis:

1. financial statements
2. in-house reporting
3. statistical reporting.

2.Analysis of compliance with consumption norms of oil and energy carriers.

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

At the enterprise, the rationing of MR is mainly carried out by technical services:

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

Norm - the maximum allowable amount of consumption of specific material resources per unit of output or per unit of work. When normalizing the flow rate, MP is based on the weight finished product or from the black weight of blanks.

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

3.2) K cutting \u003d Mz / A, where Mz is the mass of the workpiece.

3.3) To the use of the workpiece \u003d m / the amount of material per workpiece (Mz).

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

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

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

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

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

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

1) facts of consumption with the established rate
2) the level reached with the expense of past periods
3) can calculate deviations by comparing with industry standards.

When assessing the use of material resources, an analysis of the use of materials, the utilization of materials is carried out. In order to carry out the analysis, it is necessary to calculate the theoretical volume of costs. The collection and return of waste should be provided for by the technological route. In addition, the enterprise should develop a waste classifier, which should indicate the main features:

n by place of occurrence

n by individual phases of the production process

n by types of produced materials

n according to the range of raw materials.

According to the nature of the occurrence of sweat and waste:

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

Waste can be returnable and non-returnable.

4. Factors affecting Me products:

1) external - not dependent on the activities of the enterprise (changes in prices, supplies)
2) internal (the level of progressiveness of design solutions, the technological process, the organization of the production process and labor).

By appointment for the amount of material costs:

1) price factor for material costs
2) norm factor
3) factor of production losses.

Analysis of Mo objects of labor.

indicators	conventional designation	actually	Rejectionine	growth rate
production volume
financial costs
mathematical return

The impact of changes in the cost of materials on the volume of output:

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

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

Topic: BPF analysis.

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

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

Analysis tasks:

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

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

The information base for the analysis of the BPF is mainly accounting (chart of accounts (28.12.94) and the position on accounting and reporting in the Russian Federation (24.12.94)). Currently, the number of reporting forms ranges from 1 to 2, depending on the industry. The most accurate value of the OPF is reflected in the balance sheet of the enterprise, and development tables for this value can be used just for analysis. Accounting and analysis of the OPF based on these tables can be carried out both in kind and in monetary terms. natural expression necessary to determine technical staff, to determine the production capacity of the enterprise, to draw up a balance of equipment, to draw up a balance of production capacity. All this is necessary for timely updating.

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

n full book value

n residual book value

n total replacement cost

n residual replacement value.

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

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

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

n the value of fixed assets received free of charge or funds allocated as state subsidies.

Monetary value of losses physical properties or economic qualities is called wear and tear. Initial cost - depreciation amount = residual book value.

In order for FA to be valued at uniform prices, periodic general revaluation is required. The revaluation is due to the liberalization of prices, tariffs ... the revaluation is necessary for the enterprise to form reasonable monetary valuations of fixed assets, to update fixed assets, to create a reasonable initial base

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

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

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

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

By affiliation: own and rented.

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

OS includes:

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

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

During the analysis, a technical examination and assessment is carried out, i.e. the amount of physical wear is determined either as a whole for any type of equipment, or separately for its parts. When determined in parts, the weighted average value of wear is formed and fixed as the wear of this type of equipment. There is a difference between physical and moral depreciation.

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

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

Moral depreciation - premature, before the end of the standard period of physical depreciation, the backlog of equipment either in terms of economic efficiency or technical characteristics. Obsolescence is also determined as a percentage based on expert judgment or on the basis of some quantitative measure.

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

Analysis of the age composition of equipment.

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

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





specific weight in % of this group

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

3. Evaluation of the economic potential of the enterprise.

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

active part

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

Assessment method business reputation is based on the fact that in order to determine it, the main condition must be met - the excess of the net profit of the enterprise over the value of the net profit of the industry average.

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

R=30000*100%/100000=30%

30000/0.2-100000=50000 r. - business reputation.

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

Fem \u003d 1 / Fotd, Fvoor \u003d OPF / average list of workers.

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

Factors affecting Fo:

n equipment performance

n Shift work of equipment

n level of ma.costs

n equipment cost

n share of machinery and equipment.

Analysis of equipment usage.

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

Extensive path indicators:

n number of equipment

n machine hours worked

n shift factor

Intensive path indicators:

n output per 1 machine-hour.

	indicators			Job deviation
	Volume in t.r.
	Equipment working time fund in machine-hours
	Release of products in the river. For 1 machine hour

Kek \u003d actual hours worked / planned time fund \u003d 388000 / 469100 \u003d 0.83

Kint \u003d actual rubles / machine-hour / planned rubles / machine-hour \u003d 15 / 12.3 \u003d 1.22

Kintegral \u003d Kek * Kint \u003d 0.83 * 1.22 \u003d 1.01

81100 * 12.3 \u003d -997.6 tr.

2.7 * 388000 \u003d + 1047.6 tr. +50 tr.

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

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

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

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

Power is determined by the types of equipment or by production workshops. At the same time, the goal is to identify the “bottleneck”, i.e. groups of equipment that do not correspond in their capacity to the capacity of the workshop as a whole. As a rule, such an assessment is given when the degree of tension is determined. production order and the power utilization factor is determined.

Nav = Nbegin + Nin * Action time / 12 + Nout * Time? / 12

On their basis, a balance of production capacities is compiled.

K conjugation \u003d N / No * P \u003d power of the main workshop / capacity of the analysis workshop, taking into account the specific weight of the use of the products of the main workshop (P) \u003d 1400 / (1000 * 1.5) \u003d 0.98

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

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

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

The main purpose of the analysis labor indicators consists in raising the level of management of production and economic activities, raising the level of socio-economic processes occurring within the enterprise. The analysis of the socio-economic development of the team is based on a system of labor indicators, because these labor indicators are connected with a number of other indicators that characterize the production and economic activity of the enterprise. That is why it is impossible to confine ourselves to the consideration of labor indicators, they must be considered taking into account all aspects of the economic activity of a manufacturing enterprise (situations in which the activity of an enterprise develops: external conditions, it is impossible to consider economic indicators in isolation from material resources, the external situation, from the provision of material technical base).

When analyzing labor resources, it must be taken into account that each individual has his own production potential, it must be borne in mind that the team consists of individuals.

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

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

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

Regulatory framework for the use of labor resources:

Law of the Russian Federation "On Employment of the Russian Federation" dated 91
Law "On Collective Contracts and Agreements" 92
Law of the Russian Federation "On the procedure for resolving collective labor disputes» 95 year
Law of the Russian Federation "On Education" 96
Law of the Russian Federation "On trade unions, their rights, guarantees of activity" 96
Labor Code of the Russian Federation, Unified Tariff Qualification Guide

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

Tasks of complex analysis:

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

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

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

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

Operational analysis.

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

Tasks of operational analysis:

verification of compliance of actual indicators with the established ones, determination of the magnitude of deviations
identifying the mutual influence of some deviations to determine the causes

Link identification principles:

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

Operational analysis indicators:

Number and structure of employees
Labor productivity of employees
payroll fund

Action plans with timelines involved can be put in place to address the causes

Requirements for the organization of analysis:

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

TP indicators:

The main indicator is the number. The number of personnel is formed from the number of workers, employees, specialists
The qualification of the composition of workers is an assessment of the structure of the technological process. The general assessment is the average tariff category. This is the arithmetic average of the tariff categories, weighted by the number of workers with these categories. Average category of workers = category * number of workers / number of workers Compared with the average tariff category of work. Wage category slave-x = labor input * category slave-x * volume of work / volume of work They are calculated to determine whether the qualifications of workers correspond to the complexity of the work ahead. This correspondence should be maximal, i.e. it is advisable to equate these two indicators. If they do not match, then if the category of workers is higher than the category of work, then additional payment is required.
Labor force movement indicators (abs. (number) and rel.). relative:

Employed \u003d number of employees / Number of workers

Kvybytiya = Chuvolennyh / SCh

Ktek.frames = Chuvolny for no good reason / SCH

K staff stability \u003d H worked for the whole period / AMS

4. Indicators of the use of jobs (abs. (number of jobs) and rel. (Usage of jobs))

Job Utilization = TAN Workers / Avg Year Number of Jobs

5. Provision of TRs with the volume of work. The absolute deviation from the required number of employees is calculated and the relative deviation is calculated. At the same time, the conditional release of workers is determined. The value of deviations is determined as the difference between the actual number of slaves and the base number, adjusted for the growth rate of production in%

Number \u003d 1000, Fnumber \u003d 1100, V-110%, 85% due to an increase in labor pr-ti

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

Use of the calendar fund of working time. the estimate of the PDF is made on the basis of the balance of working time, which is determined in person/days, person/hours. The maximum possible PDF is determined, and its use is assessed. Losses are identified and classified by cause. When analyzing the use of the FRV, a series of coefficients is calculated: K duration of work time, K duration of a quarter, calendar year, Average number of days (hours) worked by one worker.

Usage of working hours = hours worked / max possible EF in hours

7. Use of a shift mode of operation.

X shift = actual number / number in the largest shift

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

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

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

General indicators include:

Average annual production of products by one worker

Average hourly output of products by one worker

Average daily output of products by one worker

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

Method for determining output per worker in value terms is the most common assessment method. One of the significant drawbacks is that when using this method, the influence of the price level is felt, and in addition, this indicator is also influenced by the level of material costs.

In-kind production is a more accurate estimate of the level of PT. The disadvantage is that there is incomparability with a large range, assortment, grade, and the use of any conversion factors does not always accurately reflect reality.

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

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

Partial indicators are the time spent on the production of a unit of output of a certain type (labor intensity of a unit of output). You can consider this output as one man-day or man-hour.

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

The main purpose of the analysis of PT is to identify reserves of PT and to identify the results of improving production efficiency.

The average annual output (AGP) produced by one worker can be represented as a product of the following factors:

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

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

P - average working day

CB - average hourly production

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

Method of relative and absolute differences

By way of chain subst.

Integral way

The analysis should identify:

The degree of fulfillment of the intra-production task for the growth of PT
Evaluation of dynamics by time periods
The impact of labor productivity on the volume of output
The degree of impact on the PT of individual factors, incl. and change in the labor intensity of products

The degree of fulfillment of the intra-production task for the growth of PT.

Comparison in absolute terms:

Output increase = Vf-Vpl (rub.)

Comparison by relative indicators:

Growth in production \u003d Vf * 100% / Vpl

Evaluation of dynamics

For a month - Jv / month \u003d Vf / Vbaz

For the quarter - Jv/kv=Jv/1m*Jv/2m*Jv/3m

For the year – Jv/year=Jv/1q*Jv/2q*Jv/3q*Jv/4q

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

I. option - when the increase average headcount less than the increase in output. In this case, if ch.SCh=5%, and ch.V=10%, then ch.V=100-5*100/10=50%

variant - when the AMS remains unchanged, and the increase in output takes place. In this case, the volume is measured using the PT

III. variant - when the change in SCH is greater than the change in volume. it is believed that the entire volume of production occurs due to the number.

The degree of influence of individual factors on PT.

Technical

Technological

Psychological

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

Number saving due to technological factors (mechanization, automation).

Tbaz and Tf - labor costs per product

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

Ff - hour fund of time of one worker or all workers in hours

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

P - the duration of the equipment

A is the number of items.

There may be organizational measures:

Tf - the actual reduction in labor intensity in the district of carrying out organizational measure or improvement of the production process, the labor process in normalized hours

Savings by reducing losses in production.

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

Chr - estimated number workers

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

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

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

(Df-Db)*Sun/day=Vloss.

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

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

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

T / V;? / h / rub - the reverse of the average hourly output of products.

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

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

Reasons for the change in Te and the influence of Te on PT (factors):

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

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

Analysis of the dynamics of the Te level of products.

Index	past period	Reporting period	Growth of the indicator level, %
			Plan for the last period	Fact to the last period	fact to plan
Volume, million rubles
Worked out by all workers, thousand standard hours.
Specific Te per 1 mln rub. normalized hours
Average hourly output, thousand rubles

Sometimes Te increases with a significant specific weight of newly developed products. Or it can increase when carrying out measures to improve the quality of the product, to ensure competitiveness. Here, additional labor and funds are required, but benefit from an increase in Te products.

Therefore, the interconnectedness of those products, quality, production costs, profit volume should be the subject of attention in the analysis.

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

To do this, K is determined to meet the production standards ( KNV) as a weighted average.

6 Use of payroll, its analysis. Directions for assessing the use of payroll:

FOT \u003d V * H * K - in the Soviet time H-standard, V-production volume. H=FOT/V, K-calculated indicator (there are planned, design and actual). When calculating the payroll, the share of workers directly producing products should be taken into account.
One of the directions for assessing the use of the payroll is to determine the absolute and relative overspending or savings in the payroll.

Relative change

Kv - Crosta by production volume

Example: FOTplan=9600tr, FOTact=9800tr, measured volume=+5%, specific weight of deal-in=50%

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

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

Change PHOTOT=9800-9600*1.05*0.5

The next direction in the assessment of the use of payroll. It is necessary to consider the structure of the payroll, i.e. it is necessary to determine the share of labor compensation for various categories of workers.

Analysis of the structure of the use of payroll.

	Base period	Reporting period
	Abs.sum, tr	Abs.sum, tr
Pieceworkers
Time workers
Employees, professionals, etc.

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

W=V*H*K
FOTf-FOTbase=-+meas. (dynamics planned)
By structure, i.e. specific weight PHOTO page ? (?, piecework, time) of each category in the payroll
Definition by factors. When examining the factors, they use the indicator of the average salary. Avg.salary is obtained by attributing the payroll to the SSC PPP? Avg.z / n \u003d FOT / SCH PPP. When an assessment is made by the level of salary, then the assessment of average salary is considered:
by categories of employees
by specific weight in terms of average wages of bonuses and allowances. Moreover, various types of allowances
average salary in dynamics:

Over the past period

Baseline

Planned level

FOT \u003d Avg.z / n * SCH PPP

FOT \u003d (Sr.s / p f-Sr.s / p pl) * SChf

If you need to consider the dependence of the payroll at the expense of the SSC, then - + FOTssch = (SSChf-SSChpl) * Avg.z / n pl

FOTpl \u003d 9600tr

FOTf=9800tr

Change FOT=+200tr

Change FOT / FOTpl \u003d 200/9600 \u003d 2.1%

SCHpl=1000 people

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

FZPpl \u003d 9600tr * 1000 people \u003d 9600?

FZPf \u003d 9800tr * 1100 people \u003d 8910tr

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

The next direction of payroll is to determine the ratio between the level of sr.z/p and the level of PT and assume that such a ratio is considered optimal when the level of PT is ahead of the level of growth in sr.z/p. It is this ratio that allows the company to accumulate a certain amount of funds to ensure expanded reproduction, i.e. to increase the volume of production, create a material base, ensure the functioning of incentive systems for workers at the enterprise. In order to determine how correctly the payroll fund for the previous period is determined, you can use the ratio of the following coefficients:

Kfot \u003d Kv * Ksr.z / n / Kpr.tr., where

Kv - growth factor by volume

Cpr.tr. - coefficient PT

This coefficient should be low.

Determination of ratios for payroll, Sr.z / n and PT

Indicators	Basic lane	Current lane	Bas.trans.to current.trans., in %

SCH works's
WFP for one worker
Volume of production
Average output per worker
Increase in FFP per 1% increase in PT

6th column - information base.

Line 3 of the SZP of one worker = line 1 / line 2

Line 5 PT = line 4 / line 2 = production volume / TSCwork-x

Kfot \u003d Kv * Kszp / Kpt

The main features of the payroll in terms of market payment?

Wages are always regarded as the share of the worker in the national consumption fund. This share in the conditions of a planned-regulated economy, as it were, was always allocated for payment according to work.

This practice of forming a payroll created a confrontation (competition) between the interests of workers and society, because the worker and the enterprise always fought for an unstressed plan (hidden reserves, sought to overestimate the payroll), and the state was interested in efficient management of the economy, i.e. in wages according to work, but without equalization, i.e. different interests of the state and workers. In order for there to be a coincidence, these interests had to be combined, i.e. to increase the level of payroll, but on the basis of an increase in production efficiency.

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

wages should be an effective stimulating factor in labor activity
social justice does not change, but presupposes differentiation of the incomes of workers
the amount of funds directed to consumption should be profitable as a slave ...

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

Topic: Analysis of production costs.

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

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

accounting
economic

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

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

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

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

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

The time it takes for a firm to change output so much that all factors become variable is called long period and in this case there are:

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

Conditional variables - change in proportion to production costs.

There are also three types of effect creation:

Increasing economies of scale in production (i.e., output increases by a proportion that exceeds the increase in resource costs)
constant economies of scale in production, in this case, the volume of production increases in the same proportion as the cost of resources (normal)
diminishing economies of scale, in which the volume of production increases to a lesser extent than the cost of resources (the fee increases) and at the same time the average and long-term costs of resources increase (resources become more expensive)

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

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

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

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

Quality - it is in it all aspects of the enterprise and the degree of technological equipment and development of new types of equipment, new types of products. It also reflects the level of production and labor. It also affects the degree of use of the capacities available to the enterprise.

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

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

This can be grouped into the following areas:

analysis of cost estimates by economic elements,

production cost analysis:

Information base of production cost analysis

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

I. Statistical reporting, totals, etc. In the conditions of a planned-regulated economy, statistical reporting had the following forms:

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

Full cost sheet form (not currently available)

Total costs (not currently available)

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

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

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

In a planned economy - the dissemination of best practices (in terms of costs per ruble of production). CNI - everything was regulated.

In a market economy, they switched to international standards.

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

Material costs, ?waste

Labor costs

Deductions for social needs

FC depreciation

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

Raw materials

Semi-finished products

Fuel

Energy

Such a grouping by elements characterizes the costs of production, including the costs of work and services of a non-industrial nature, i.e. all costs, wherever they are incurred. On the basis of these economic elements, an estimate of production costs is formed, including an estimate of costs for future expenses - for the expansion of production.

The analysis of the cost estimate for production by economic elements is performed by evaluating the weights in % of the total costs.

Table: Analysis of production costs by economic elements.

Cost elements	Base period	Current period	Change in specific gravity in %
			Change in specific gravity in %
Material costs - waste
Labor costs
Deductions for social needs
OPF depreciation

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

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

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

The analysis identifies the causes of deviations, the factors influencing these changes, and then the identified deviations can be re-infected, they will look for the guilty.

In the analysis, difficult points must be taken into account. The cost of material resources should be estimated:

based on the acquisition prices of material assets (VAT should not be taken into account, it is accumulated on other accounts)
mark-ups, allowances, commissions paid by foreign trade organizations, not including in the cost of material costs:

The cost of exchange, brokerage services

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

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

Block. We studied the method of using material resources in detail.
Analysis. M+W+SN+A=Sum of costs

10.02.98

3. In order to analyze costs at the place of their occurrence and to determine the costs per unit of product of a certain type of product, grouping of costs (classification) by calculation items is used.

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

1. Materials (excluding returnable waste).
2. Purchased semi-finished products
3. Salary of the main production workers according to the norms and rates
4. Social security contributions
5. Costs associated with the operation and maintenance of equipment
6. Shop expenses.

Shop cost.

7. General factory costs
8. Expenses for the development of new products
9. Loss from marriage

Production cost.

10. Commercial (non-production) expenses.

The total cost of a unit of a product (or the entire commodity output).

All costs are divided according to certain criteria:

1) by economic role in the production process (for main and invoices). Main items are those costs that are associated with the manufacture of products. The rest - invoices(associated with the maintenance of the production process and sales of products).
2) according to the degree of dependence on changes in production volumes (variables - changing in proportion to changes in the volume of output; conditionally constant - not changing or changing not proportionally).
3) according to the cost-to-cost ratio method (direct and indirect).

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

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

The salary of production workers is made as follows: according to the basic piecework wage based on production rates and rates. In the case of hourly payment proceed from the number of hours of work at the set time and the established tariffs. Deductions are calculated according to the norm established by law for the basic salary.

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

indirect costs:

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

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

shop expenses- these are the costs for the maintenance of the shop management apparatus, for other shop personnel; MBP wear; depreciation (minus others); TMC; the cost of equipment and safety, labor protection.

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

Factory overhead:

on the management apparatus (director, chief accountant, chiefs).
other staff (typists).
the cost of depreciation of inventory for general purposes.
depreciation of fixed assets of the management structure.
travel expenses, telephone.
for the training and retraining of personnel.

The amount of costs is determined and distributed under this article in the same way as the RES.

non-manufacturing expenses associated with the sale of products, packaging, storage, transportation. This is advertising, participation in fairs, exhibitions.

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

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

The analysis can be performed on the basis of an assessment of the use of estimates by type or group of expenses. At the same time, deviations, unproductive expenses are revealed, their values are determined. The structures that influenced the level of these expenses are analyzed.

24.02.98.

The costs are grouped:

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

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

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

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

Unit costing is necessary for several purposes:

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

- must be greater than 0.25.

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

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

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

The cost indicator for 1 ruble of commodity output was introduced in 1958. how universal (for all branches of the national economy), how rewarded? and as a fundraiser.

Determination of costs for 1 ruble of commodity output.

Indicators	Base period	Planned period	Reporting period

The cost of commercial products, tr.
Marketable products in actual prices, tr.
Costs per 1 ruble of marketable products, r.
Estimated profit, tr.

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

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

These cost variances can depend on a number of factors:

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

5. Estimated profit, like the cost price, is an indicator that characterizes the efficiency of production, reflecting the degree of use of material, labor, and other means.

In a planned economy, the estimated profit was given great attention.

In market conditions, profit as a ratio:

It is important that the profit aims the enterprise at increasing the efficiency of production, while maintaining continuity, so that dynamics can be determined.

6. Making a profit then monetary assets in a market economy is a prerequisite for the enhanced functioning of the enterprise. Those. The viability of an enterprise depends on:

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

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

Critical sales volume is the sales volume that does not generate profit.

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

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

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

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

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

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

To determine the amount of funds of the enterprise, it is necessary to determine:

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

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

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

Indicators(numerator):

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

Denominator of absolute indicators:

Proceeds from the sale of products without VAT, without excises.
Equity capital \u003d authorized capital + the amount of reserve capital + the amount of reserve funds + the amount of retained earnings of previous years + the amount of funds social sphere+ the amount of targeted funding + the amount of revenues from the budget + the amount of intersectoral off-budget funds.
Net assets is the amount of funds invested in the enterprise = the amount of own sources of funds + the amount of long-term liabilities. Or the difference between the total balance of the asset and the amount of short-term liabilities.

Profitability indicators can be calculated either for a certain date, or to calculate average annual data.

3. These indicators are divided into:

indicators of profitability of the enterprise
return on equity
indicators of profitability of the company's assets.

Yield indicators:

Self-financing rate \u003d Balance sheet profit (6) / Sales volume * 100. This indicator reflects the profit that the company has from each ruble of sold products. It characterizes the ability of the enterprise to self-finance, it is important in the development of financing policies and can be seen as an opportunity for intensive development.
Entrepreneurial income rate = Net profit (5) / Sales proceeds * 100. Gives an idea of the results of the economic activity of the enterprise, the degree of strength of its position. This indicator characterizes the strength of the enterprise in the market. Reducing - reducing the supply of products.
Return on sales = Profit from sales (1) / Sales proceeds*100. Managers use this indicator to control the relationship between the quantity of products sold, the price of it, and the amount of production costs.

Return on equity indicators:

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

Return on assets indicators:

Net profitability \u003d Net profit / net assets * 100. Gives an estimate of the return on equity.
Return on total capital \u003d Net result (7) / net assets * 100. In foreign practice, this indicator is considered as one of the main ones and characterizes the performance of the enterprise.
Return on Cash = Cash Flow (8) / Net Assets*100. Gives the opportunity to profit from all activities.

24.03.98 Topic: Auditing activity and its legal bases.

Literature: Podolsky "Audit", UNITI.

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

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

Auditing is viewed differently. Previously, many experts identified audit activity with checking the accounts of non-state structures. They were wrong. Others identified audit with accounting activities. This is also not true. Still others emphasized the main aspects of the audit - confidentiality, independence, paid. In fact, the essence is different.

Audit - (transl.) accountant, controller.

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

In a market economy, a situation arose when the reliability of accounting and reporting became necessary for the state, the administration of the enterprise, and the owners of shares.

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

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

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

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

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

Unlike internal external audit is always carried out by audit firms on the basis of a contract. The goal is the same. external audit customers can be:

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

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

Audit of financial statements. Confirmation of the correctness and compliance with their accounting policies, in accordance with the reporting forms.
Audit for compliance with basic requirements. Deeper study of financial statements. One of the main tasks is to check the activities of the enterprise for compliance with its charter. Confirm the correctness of the accrual of funds for wages or other payments, the validity of writing off costs for the cost of production ...
Audit of economic activity. Comprehensive analysis of production and financial activities (marketing, investment, etc.).

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

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

A commission under the President of the Russian Federation was created to prepare decisions. Chairs? major departments and ministries, as well as in in full force Coordinating Council for Auditing.

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

Grands are powerful audit firms.

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

Capital investment must be prudent. The practice of a civilized audit shows the need to use? groups of regulatory documents:

audit law
auditing standards

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

A total of 36 auditing standards have been approved:

Professional code of the auditor. It defines the requirements for objectivity, confidentiality, etc. The Professional Code of Auditors was adopted in August 1997.
Standards that define the procedure for attestation of auditors: who is allowed ( higher education, three years of work in the specialty), who certifies the auditor ( The educational center, financial academy) who issues certificates to auditors (special commission), the procedure for registering audit firms (must have a license).

Sanctions: for illegal activities, an audit firm will be punished by:

Fine 500-10000 minimum wage

Withdrawal of income

Deprivation of the audit firm of a legal entity

Penalties may be applied for evading an audit - from 100-500 minimum wages, to the head of an enterprise - 50-100 minimum wages.

Mandatory audit has been appointed since 1994.

to the beginning

1.industrial funds

2.industrial funds of manufacturing industries

3. non-industrial sphere