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FEDERAL AGENCY FOR EDUCATION

GOU VPO "KEMEROVSK TECHNOLOGICAL INSTITUTE

FOOD INDUSTRY"

Department of Economics and Management

COURSE WORK

by discipline:

« Analysis and diagnostics of the financial and economic activities of the enterprise »

Performed):

student gr. EUZ - 061

Velegzhanina N.V.

Kemerovo 2013

Introduction

1. Organizational and economic characteristics of the enterprise JSC "Yurgahleb" and the theoretical provisions of financial and economic analysis

1.1 Organizational and economic characteristics of the enterprise JSC "Yurgakhleb"

1.2 Characteristics of the concept financial condition, goals and objectives of its analysis

1.3 Indicators of business analysis

1.4 Analysis of the financial condition

1.5 Assessment of the profitability of the enterprise and the efficiency of using its economic potential

2. Analysis of production and economic activities and financial condition of the enterprise JSC "Yurgahleb" for 2012

2.1 Analysis of production and sales of products

2.1.1 Analysis of the dynamics of output and sales of products

2.1.2 Absorption rate analysis production capacity

2.1.3 Analysis of the range and structure of products

2.1.4 Evaluation of the rhythm of production

2.2 Analysis of the use of fixed assets

2.2.1 Analysis of the composition and structure of fixed assets

2.2.2 Analysis of the movement of fixed assets

2.2.3 Analysis technical condition fixed assets

2.2.4 Analysis of the effectiveness of the use of fixed assets

2.3 Analysis of the use of labor and wages

2.3.1 Assessment of staff structure and dynamics

2.3.2 Motion analysis labor resources

2.3.3 Analysis of the effectiveness of the use of labor resources

2.3.4 Analysis of wage dynamics

2.4 Analysis of production costs

2.4.1 Analysis of the dynamics of costs per 1 rub. marketable products

2.4.2 Cost structure by economic elements

2.4.3 Cost factor analysis

2.5 Table 2.5 - Factor analysis of costs

2.6 Analysis of profit and profitability

2.6.1 Profit analysis

2.6.2 Factor analysis of sales profit

2.6.3 Analysis of results from other and non-sales transactions

2.7 Analysis of the financial condition of the enterprise

2.7.1 Assessment of the composition and structure of property

2.7.2 Analysis of the composition and structure of sources of property formation

2.7.3 Analysis financial stability

2.7.4 Analysis of the company's liquidity indicators

Conclusion

List of used literature

Application

Balance sheet

Gains and losses report

Introduction

In modern economic conditions activity of each economic entity is the subject of attention of a wide range of participants market relations interested in the results of its functioning.

In order to ensure survival, it is necessary to be able to realistically assess the financial condition of both your enterprise and existing potential competitors. Financial condition is the most important characteristic economic activity enterprises. It determines competitiveness, potential in business cooperation, evaluates the extent to which guaranteed economic interests the enterprise itself and its partners in financial and production terms.

The purpose of the analysis of the financial condition is to give the management of the enterprise a picture of its actual state, and to persons who do not directly work at this enterprise, but are interested in its financial condition, - the information necessary for an impartial judgment, for example, on the rationality of using additional investments invested in enterprises and similar.

Analysis of economic activity, evaluation of its effectiveness is an important element in the management system

Management decisions and actions today must be based on accurate calculations, deep and comprehensive economic analysis. They must be scientifically substantiated, motivated, optimal. Not a single organizational, technical and technological measure should be carried out until its economic feasibility is justified. Underestimation of the role of analysis of the effectiveness of economic activity and its evaluation, errors in plans and management actions in modern conditions bring significant losses.

The main purpose of this work is to show how, based on calculations economic indicators to investigate the financial and economic condition of the economic entity and, using a good example (OJSC "Yurgakhleb"), analyze the company's activities.

The work consists of an introduction, two main sections, a conclusion, a list of references and applications.

When writing the work used as teaching aids, and publications of domestic and foreign authors devoted to the disciplines of "Financial Management" E. Stoyanova discusses the basic principles of operational analysis. In the book by Karpova T.P. "Management accounting" characterizes the features of cost accounting according to the Direct Costing system. Raitsky K.A. in his publication "Enterprise Economics" shows cost management as a multi-step process. Bykov S.V. in the article "Operational financial management" demonstrates various methods for optimizing the product range of an enterprise.

In this course work, an attempt is made to systematize and comprehensively present the studied material on the topic under consideration.

1 Organizational and economic characteristics of the enterprise JSC "Yurgahleb" and the theoretical provisions of financial and economic analysis

1.1 Organizational and economic characteristics of the enterprise JSC "Yurgahleb"

JSC "Yurgahleb" was founded on March 29, 2000. From the very first days of the company's existence, the task of management was to create a truly strong, efficient and competitive structure aimed at long-term development.

The Company's head office is located in Novokuznetsk, where the most important strategic decisions regarding the further development of the business are made, and the center of financial flows is also located here.

The production facilities of the enterprise, equipped with the most modern equipment, are concentrated in the Novosibirsk and Kemerovo regions. Their uninterrupted work is based on advanced technologies and invaluable experience of highly qualified personnel.

For 15 years JSC "Yurgahleb" has become an enterprise with a developed production cycle, a system for shipment and delivery of marketable products to the consumer.

Its main activity is the production and sale of office furniture. The current state of JSC "Yurgakhleb" for 2011-2012 presented in the Appendix

So, the current state is represented by the structure of the asset, liability, property, its sources, the structure of reserves and costs, as well as the dynamics of the level of profit for 2011 and 2012.

The Company annually increases its output by 10-20%. Significantly ahead of the average pace of economic development of enterprises in Russia.

Throughout its existence, the company has produced various types of goods that require new ways of developing logistics and sales.

Products manufactured by the company are supplied to the countries of Western, Eastern Europe and the CIS by rail, by sea through the ports of the Russian Federation, the Baltic States, Finland, as well as through the gas pipeline. The sale of manufactured products is carried out by the partners of the company. Thanks to the clear and well-coordinated work of the commercial and transport services, operators and production workers, the best results are achieved.

The achievements of the Company are highly appreciated by professionals both in our country and abroad.

The production success achieved by OAO Yurgakhleb in recent years is largely the result of using the most advanced technologies. The company cooperates with leading research institutes and uses modern Western experience.

Today JSC "Yurgahleb" employs 738 people. Their knowledge, skill, professionalism and dedication have helped the company to take a leading position in its field.

The company is managed by a team of professional managers who skillfully use progressive management methods and new approaches to development in the new market conditions.

JSC "Yurgahleb" employs people of various specialties: engineers, accountants, economists, mechanics, rolling stock repairmen, machinists, laboratory researchers, process plant operators, doctors ... Their energy and daily conscientious work are the basis for the stable growth and prosperity of the enterprise .

An important role in ensuring the life of the company is played by the financial and economic service. Analysis, planning and forecasting, management cash flows, the development of investment projects, the calculation of the rate of return - these are the tasks that have to be solved in order to choose the right course and specific prices, the economy of contracts, the criteria for evaluating the company and the success of the areas of work. At the same time, it is necessary to fit into the rigid coordinates of norms and restrictions - corporate and state.

Organization and maintenance of accounting and tax accounting- the function of accounting and the head of the department of methodology and tax planning. These services are responsible for providing tax, financial and statistical reporting to the regulatory authorities, their actions are focused on how to correctly calculate taxes within the framework of operating system tax accounting.

The experience of lawyers in ensuring legitimacy in the Company's activities is invaluable. Employees of the legal department provide legal protection of the interests of the organization; conduct contractual, claim and lawsuit work.

The experience of the management staff, the professionalism and energy of all employees make the company one of the most progressive companies in the Russian market.

OAO Yurgakhleb consistently implements projects that ensure its sustainable long-term growth. The main task is to create a modern industrial company that meets the requirements of the times.

The main performance indicators of the enterprise are presented in Appendix 1.

1.2 Characteristics of the concept of financial condition, goals and objectives of its analysis

An enterprise is an independent economic entity created to conduct economic activities that are carried out in order to make a profit and meet social needs.

Under the financial condition of the enterprise refers to the ability of the enterprise to finance its activities. It is characterized by the availability of financial resources necessary for the normal functioning of the enterprise, the expediency of their placement and efficiency of use, financial relationships with other legal and individuals, solvency and financial stability.

The financial condition of the enterprise can be stable, unstable and crisis. The ability of the enterprise to make payments in a timely manner, to finance its activities on an expanded basis, indicates its good financial condition. The financial condition of an enterprise depends on the results of its production, commercial and financial activities. If the production and financial plans are successfully implemented, then this has a positive effect on the financial condition of the enterprise, and, conversely, as a result of the failure to fulfill the plan for the production and sale of products, its cost increases, revenue and the amount of profit decrease, therefore, the financial condition of the enterprise and its solvency deteriorate. .

sustainable financial position in turn, has a positive effect on performance. production plans and providing the needs of production with the necessary resources. Therefore, financial activity as an integral part of economic activity is aimed at ensuring the planned receipt and expenditure monetary resources, implementation of settlement discipline, achievement of rational proportions of own and borrowed capital and its most effective use. The main goal of financial activity is to decide where, when and how to use financial resources for the effective development of production and maximum profit.

In order to survive in a market economy and prevent the bankruptcy of an enterprise, you need to know well how to manage finances, what the capital structure should be in terms of composition and sources of education, what share should be occupied by own and borrowed funds. You should also know such concepts of a market economy as business activity, liquidity, solvency, creditworthiness of an enterprise, profitability threshold, financial stability margin (safety zone), degree of risk, effect of financial leverage, and others, as well as the methodology for their analysis.

Therefore, financial analysis is an essential element of financial management and audit. Almost all users of financial statements of enterprises use the methods of financial analysis to make decisions to optimize their interests.

The owners analyze the financial statements to increase the return on capital, ensure the stability of the firm's improvement. Lenders and investors analyze financial reports to minimize their risks on loans and deposits. We can firmly say that the quality of the decisions made depends entirely on the quality of the analytical justification of the decision.

The purpose of the analysis is not only to establish and evaluate the financial condition of the enterprise, but also to constantly carry out work aimed at improving it. Analysis of the financial condition of the enterprise shows in what areas this work should be carried out, makes it possible to identify the most important aspects and the weakest position in the financial condition of the enterprise. In accordance with this, the results of the analysis provide an answer to the question of what are the most important ways to improve the financial condition of an enterprise in a particular period of its activity. But main goal analysis is to timely identify and eliminate shortcomings in financial activities and find reserves to improve the financial condition of the enterprise and its solvency. To assess the stability of the financial condition of the enterprise, a whole system of indicators characterizing the changes is used:

capital structure of the enterprise for its placement to the sources of education;

efficiency and intensity of its use;

solvency and creditworthiness of the enterprise;

stock of its financial stability.

The indicators should be such that all those associated with the enterprise economic relations, could answer the question of how reliable the company is as a partner and, therefore, make a decision on the economic profitability of continuing relations with it. An analysis of the financial condition of an enterprise is based mainly on relative indicators, since absolute balance indicators in terms of inflation are almost impossible to bring into a comparable form. Relative indicators can be compared with:

generally accepted “norms” for assessing the degree of risk and predicting the possibility of bankruptcy;

similar data from other enterprises, which allows you to identify the strengths and weaknesses of the enterprise and its capabilities;

similar data for previous years to study the trend of improvement or deterioration in the financial condition of the enterprise.

The main tasks of the analysis:

timely identification and elimination of shortcomings in financial activities, and the search for reserves to improve the financial condition of the enterprise, its solvency;

forecasting possible financial results, economic profitability, based on the actual conditions of economic activity and the availability of own and borrowed resources, the development of financial condition models for various options for using resources;

development of specific measures aimed at more efficient use of financial resources and strengthening the financial condition of the enterprise.

The analysis of the financial condition of the enterprise is carried out not only by the managers and relevant departments of the enterprise, but also by its founders, investors in order to study the efficiency of the use of resources, banks to assess credit conditions and determine the degree of risk, suppliers to receive payments in a timely manner, tax inspectorates to fulfill the plan for the receipt of funds in budget, etc.

main goal financial analysis and is to obtain a small number of key (most informative) parameters that give an objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors. At the same time, the analyst and the manager (manager) may be interested in both the current financial condition of the enterprise and its projection for the near or more distant future, i.e. expected parameters of the financial condition.

But not only time limits determine the alternativeness of the goals of financial analysis. They also depend on the goals of the subjects of financial analysis, i.e. specific users of financial information.

The objectives of the analysis are achieved as a result of solving a certain interrelated set of analytical tasks. Analytical problem is a specification of the goals of the analysis, taking into account the organizational, informational, technical and methodological possibilities of the analysis. Ultimately, the main factor is the volume and quality of the initial information. It should be borne in mind, however, that periodic accounting or financial statements enterprises - this is only "raw information", prepared in the course of the implementation of accounting procedures at the enterprise.

In order to make management decisions in the field of production, marketing, finance, investment and innovation, management needs constant business awareness on relevant issues, which is the result of the selection, analysis, evaluation and concentration of the original raw information, an analytical reading of the source data is necessary based on the goals of analysis and management. .

The basic principle of analytical reading of financial statements is the deductive method, i.e. from the general to the particular, but it must be applied repeatedly. In the course of such an analysis, as it were, the historical and logical sequence of economic facts and events, the direction and strength of their influence on the results of activity are reproduced.

Introduction of a new chart of accounts of accounting, bringing the forms of accounting statements in line with the requirements international standards necessitates the use of a new method of financial analysis, corresponding to the conditions of a market economy. Such a technique is needed for a reasonable choice of a business partner, determining the degree of financial stability of an enterprise, assessing business activity and efficiency entrepreneurial activity.

The main (and in some cases the only) source of information about the financial activities of the enterprise is financial statements which has become public. The company's reporting market economy is based on the generalization of financial accounting data and is an information link that connects the enterprise with society and business partners - users of information about the activities of the enterprise.

In certain cases, to achieve the goals of financial analysis, it is not enough to use only financial statements. Separate user groups, such as management and auditors, have the opportunity to involve additional sources (production and financial accounting data). However, most often annual and quarterly reports are the only source of external financial analysis.

The methodology of financial analysis consists of three interrelated blocks:

1) analysis of the financial results of the enterprise;

2) analysis of the financial condition;

3) analysis of the effectiveness of financial and economic activities.

The main source of information for the analysis of the financial condition is the balance sheet of the enterprise (Form N1 annual and quarterly reporting). Its importance is so great that the analysis of the financial condition is often called the analysis of the balance sheet. The source of data for the analysis of financial results is the report on financial results and their use (Form No. 2 of annual and quarterly reporting). The source of additional information for each of the blocks of financial analysis is the appendix to the balance sheet (Form N 5 of the annual reporting).

1.3 Indicators of the analysis of economic activity

The subject of the analysis of economic activity is the economic processes and final results of the enterprise, occurring under the influence of objective and subjective factors and reflected in the system of economic information.

The subjects of analysis, both directly and indirectly, are interested users of information. The direct users are the owners of the company's funds, banks, suppliers, tax authorities, the company's personnel and management.

The second group of users are the subjects of analysis who are not directly interested in the activities of the enterprise, but must, under the contract, protect the interests of the first group of reporting users (for example, audit services).

The economic activity of an enterprise, even a single indicator, can be influenced by numerous and diverse reasons. It is very difficult to identify and study the effect of absolutely all causes, and besides, it is not always practically expedient.

The analysis of certain indicators of economic phenomena, processes, situations begins with the use of absolute values ​​(the volume of production by value and in kind, the volume of trade, the sum of production costs and distribution costs, etc.)

In analysis, absolute values ​​are used more as a basis for calculating averages and relative values.

Relative values ​​are indispensable in the analysis of phenomena in dynamics. These include coefficients, percentages, indices that reveal the analytical characteristics of phenomena: their frequency or intensity, changes in phenomena in time or space, etc.

The efficiency of an enterprise can be studied from a variety of perspectives: from the point of view of cost formation, production volume planning, profit, implementation of investment projects, etc. determination of the threshold of profitability of production and sales of products - all these issues are only a necessary initial stage in assessing the overall efficiency of the enterprise, functioning as a whole.

Economic activity is characterized by a relatively small range of indicators. (Fig. 1 - Appendix 1)

From the conditions of production (technical and organizational level, natural conditions, conditions social development production team and external economic conditions) depends on the degree of use of production resources: means of labor (block 2), objects of labor (block 3), and living labor itself (block 4). The intensity of the use of production resources is manifested in such generalizing indicators as the return on assets of fixed production assets, the material intensity of production, and labor productivity.

Comparison of indicators of production volume and cost characterizes the amount of profit and profitability of products (block 8). Comparison of the volume of production and the value of the advanced basic working capital characterizes the reproduction and turnover of capital (block 9), i.e. capital productivity of the main production functions and turnover of working capital. The obtained indicators, in turn, together determine the level of profitability of economic activity. The level of overall profitability in the numerator of the formula reflects not only the profit from the sale of products, but also other financial results.

From the implementation of the profit plan and the financial plan as a whole, on the one hand, and from the turnover of working capital, on the other, the financial condition and solvency of the enterprise depend (block 11). This is the general schematic diagram of the formation of economic and financial indicators of the economic activity of the enterprise.

1.4 Analysis of the financial condition

Analysis is one of the most important management functions of any enterprise. Efficiency analysis is part of this function and its role in a market economy is very significant.

The goals of the analysis are:

- assessment of the current and prospective state of the enterprise;

- assessment of the possible and appropriate pace of development of the enterprise from the standpoint of their financial support;

- identification of available sources of funds and assessment of the possibilities and expediency of their mobilization.

As a result of the efficiency analysis, a number of reserves are determined, the introduction of which makes it possible to increase the efficiency and effectiveness of the enterprise.

The basis of the information support of the analysis is the financial statements: form No. 1 "Balance sheet", form No. 2 "Report on financial results".

Analysis of the effectiveness of economic activity includes several stages (Fig. 2 - Appendix 2).

At the first stage, the so-called express analysis is performed, the purpose of which is to obtain a clear and quick assessment of the financial well-being and development dynamics of an economic entity. The methodology for express analysis of reporting provides for an analysis of the structure of the enterprise's funds and their sources.

At the second stage, the analysis of profit as a financial result of the economic activity of the enterprise and various profitability indicators is performed.

Next, an analysis of the turnover of current assets is carried out, on which the size of the minimum working capital necessary for economic activity and the amount of costs associated with the possession and storage of stocks depend. Since this affects the cost of production, as a result of the analysis, it is possible to determine the reserves for improving the financial results of the enterprise.

In the development of this area, an analysis of various financial liquidity ratios and capital structure is carried out. They are calculated to determine the ability of the enterprise to repay its debts and the opening of reserves at the level of individual components of the capital of the enterprise.

The financial position of the enterprise, to a large extent, depends on the appropriateness and correctness of investing financial resources in assets. Assets are dynamic in nature. In the course of the functioning of the enterprise, the value of assets and their structure undergoes constant changes. An assessment of the progressiveness of the qualitative changes that have taken place in the structure of funds and their sources, as well as the dynamics of these changes, can be obtained using vertical and horizontal analysis reporting.

1.5 Assessment of the profitability of the enterprise and the efficiency of using its economic potential

The effectiveness and economic feasibility of the functioning of an enterprise are measured by a number of absolute and relative indicators arrived. Profit as economic category reflects net income, created in the field of material production in the process of entrepreneurial activity. The value of profit is that it reflects the final financial result.

The final financial result of the economic activity of the enterprise is the balance sheet profit. Balance sheet profit is the sum of the profit (loss) of the enterprise both from the sale of products and income (losses) not related to its production and sale.

Profit from the sale of products (works, services) is the financial result obtained from the main activity of the enterprise, which can be carried out in any form, fixed in its charter and not prohibited by law. The financial result is determined separately for each type of activity of the enterprise related to the sale of products, the performance of work, the provision of services. It is equal to the difference between the proceeds from the sale of products at current prices and the costs of its production and sale.

Profit (loss) from the sale of fixed assets, their other disposal, the sale of other property of the enterprise is a financial result not related to the main activities of the enterprise. It reflects profits (losses) on other sales, which include sales to the side of various types of property listed on the balance sheet of the enterprise.

Profit from the sale of products, works, services is the largest specific gravity in the structure of the company's balance sheet profit. Its value is formed under the influence of three main factors: the cost of production, the volume of sales and the level of current prices for products sold. The most important of these is the cost. Quantitatively, it occupies a significant share in the price structure, so the cost reduction has a very noticeable effect on profit growth, all other things being equal.

To assess the efficiency of the enterprise, profit is compared with costs or resources used. Comparison of profit with costs means profitability. In the practice of enterprises, a number of profitability indicators are used:

Profitability can be calculated for all products sold and for its individual types. It is calculated as the ratio of profit from sales to revenue from sales of products. Profitability indicators of all sold products give an idea of ​​the effectiveness of the current costs of the enterprise and the profitability of products sold.

The profitability of production assets is calculated as the ratio of profit to the average annual cost of fixed production assets.

The profitability of investments in an enterprise is determined by the value of the property at its disposal. The profitability of the enterprise's own funds is determined by the ratio of profit to own funds, determined by the balance sheet.

Having analyzed the theoretical foundations of economic and financial analysis, as well as the formulas for calculating economic indicators, it is possible to analyze and diagnose a specific business entity using the example of Yurgakhleb OJSC.

enterprise production financial analysis

2 Analysis of production and economic activities and financial condition of the enterprise JSC "Yurgahleb" for 2012

2.1 Analysis of production and sales of products

2.1.1 Analysis of the dynamics of output and sales of products

The results of the analysis are summarized in table. 2.1.1 and draw conclusions.

Table 2.1.1 - Output and sales of products, thousand rubles.

Indicators in comparable prices are calculated as the actual volume of production in the prices of the base period.

The output and sale of products in current prices increased by 15.8% and 13.0%, respectively.

2.1.2 Analysis of the level of development of production capacity

The results of the analysis are summarized in table. 2.1.2 and draw conclusions.

Table 2.1.2 - Information on the development of production capacity

Indicators			Deviation
1. Output, thousand tons
2. Production capacity, thousand tons
3. The level of development of production capacity,%

The level of development of production capacity decreased by -7.3%.

2.1.3 Analysis of the range and structure of products

The results of the analysis are summarized in table. 2.1.3 and draw conclusions.

Table 2.1.3 - Production output of the enterprise by assortment, thousand rubles.

Name of product			Growth rate, %	Fact 2012 within 2011	Underfulfillment of the plan	Issue. by ass.
Products A
Products B
Products B
Products G

Table 2.1.4 - Structure of output

Name of product	Issue, thousand rubles	Structure, %	Fact with planned structure	Credited towards the implementation of the plan
Products A
Products B
Products B
Products G

Table 2.1.5 - Profitability by type of product

Profitability for each type of product is calculated by the formula

Profitability from sales by types of products ranged from 10.6% to 27.3%.

2.1.4 Evaluation of the rhythm of production

Table 6 - Production output by months

	Output, thousand tons	Actually within the plan	Rhythm factor
September

Rhythm coefficient (CR) is calculated by the formula

KR = DFP / DPL,

where DFP is the actual output of products within the plan, thousand rubles; DPL - production according to the plan, thousand rubles.

2.2 Analysis of the use of fixed assets

2.2.1 Analysis of the composition and structure of fixed assets

Table 2.2.1 - Dynamics of the average annual cost of fixed assets, thousand rubles.

The calculation of indicators of the structure in the context of groups and types of fixed assets is presented in Table. 2.2.2.

Table 2.2.2 - Availability and structure of the OF

OF groups	At the beginning of the year, thousand rubles	At the end of the year, thousand rubles	Structure, %	Abs. off
			For the beginning of the year	At the end of the year
Fixed assets, total
Production fixed assets:
Structures
cars and equipment
Vehicles
Inventory
active part
Passive part
Non-productive fixed assets

2.2.2 Analysis of the movement of fixed assets

Input ratio fixed assets ( ) shows the share of fixed assets newly introduced in the reporting period in their value at the end of the period:

.(F),

Where Fp- the cost of received fixed assets, thousand rubles; FC- cost of fixed assets at the end of the year, thousand rubles; F- average annual cost of fixed assets:

F \u003d (2 002 +2 588) / 2 \u003d 2295

Retirement rate ( ) of fixed assets shows the share of fixed assets retired in the reporting period in their value at the beginning of the period:

.(F),

Where fv- cost of retired fixed assets, thousand rubles; fn- cost of fixed assets at the beginning of the year, thousand rubles.

Novelty coefficient(Kn) shows the share of new fixed assets in the total cost introduced in the reporting period:

,

Where fnov- the cost of new fixed assets, thousand rubles.

Retirement Compensation Ratio shows how many commissioned fixed assets at their cost account for the ruble of retired fixed assets:

.

growth rate fixed assets shows the increase in the value of fixed assets per ruble of their value at the beginning of the year:

.

Table 2.2.2 - Indicators of the movement of OF

OF groups	Odds
				Compensation	Growth
fixed assets, total
Structures
cars and equipment
Vehicles
Inventory
active part
Passive part

2.2.3 Analysis of the technical condition of fixed assets

Table 2.2.3 - Indicators of the technical condition of the OF

OF groups	For the beginning of the year	At the end of the year	Deviation,
		Depreciation, thousand rubles	Wear coefficient, %	Initial cost, thousand rubles	Depreciation, thousand rubles	Wear coefficient, %
fixed assets, total
Structures
cars and equipment
Vehicles
Tool
active part
Passive part

Wear factor shows how worn out fixed assets are for a certain date:

Where AND- accrued depreciation, thousand rubles; Ps- the initial cost of fixed assets, thousand rubles.

Acceptance ratio (Kg) shows the degree of suitability of fixed assets for further use:

Kg \u003d 100 - Ki \u003d 100 - 10.7% \u003d 89.3%.

2.2.4 Analysis of the efficiency of the use of fixed assets

return on assets shows how much production falls on each ruble of the value of fixed assets:

Where TP- marketable products, thousand rubles; F- average annual cost of fixed assets, thousand rubles.

capital-labor ratio shows how many fixed assets account for one average employee and reflects the provision of labor with mechanization:

Where H- average number of workers, pers.

return on investment shows how much profit is received per ruble of the cost of fixed assets:

Where P- profit before taxation, thousand rubles.

Perform the method of chain substitutions to analyze the influence of factors of change in capital productivity and changes in the average annual cost of fixed assets on the volume of marketable products.

Table 2.2.4 - Indicators of the use of OF

Indicators			Deviation, +, -	Growth rate, %
1. Marketable products, thousand rubles
2. Average annual cost fixed assets, thousand rubles
3. The cost of the active part of the OPF, thousand rubles.
4. The share of the active part of OF
5. Profit before taxation, thousand rubles.
6. Average headcount workers, pers.
7. Capital productivity, rub.
8. Capital productivity of the active part, rub.
9. Capital-labor ratio, thousand rubles/person
10. Return on investment fund, %

The algorithm for calculating by the method of chain substitution for this model is as follows:

TPp \u003d Fop Fp \u003d 6.21 2002 \u003d 12430 thousand rubles.

TPusl \u003d Fop Ff \u003d 6.21 2588 \u003d 10864 thousand rubles.

TPf \u003d Ff Ff \u003d 5.43 2588 \u003d 14042 thousand rubles.

As you can see, the second indicator of gross output differs from the first one in that when calculating it, the actual return on assets was taken instead of the planned one. Average annual funds in both cases are planned. This means that due to the decrease in the return on assets, output decreased by

DVPchr \u003d TPusl-TPp \u003d 10864-12430 \u003d -1566 thousand rubles.

The third indicator differs from the second one in that when calculating its value, the average annual funds are taken at the actual level instead of the planned ones. Return on assets in both cases is actual. Hence, due to the increase in average annual funds, the volume of gross output increased by

DVPgv \u003d TPf-TPusl \u003d 14042-10864 \u003d 3177 thousand rubles.

Thus, the overfulfillment of the plan in terms of gross output was the result of the influence of the following factors:

Their algebraic sum is equal to the total increase in the effective indicator.

2.3 Analysis of the use of labor and wages

2.3.1 Assessment of the structure and dynamics of personnel

Table 2.3.1 - Availability of labor resources and their structure

Indicators			Deviation,	Growth rate, %
workers
Employees
Specialists
Leaders
Non-industrial personnel

2.3.2 Analysis of the movement of labor resources

Labor turnover rate on admission shows the share of hired workers in the average headcount:

Where CPR- number of people hired, people; H- average number of employees, pers.

Labor force turnover rate by retirement shows the share of retired workers in the average headcount:

Where Cw- the number of retired workers, pers.

Flow rate

Where Chnu- the number of employees dismissed for disrespectful reasons (voluntarily and violation of labor discipline), pers.

Table 2.3.2 - Analysis of the movement of labor resources

Indicators			Deviation
1. Number at the beginning of the year
2. Accepted
3. Dismissed everything
including for unjustified reasons
4. Number at the end of the year
5. Average headcount
Acceptance rate
Retirement rate
Flow rate

2.3.3 Analysis of the effectiveness of the use of labor resources

Table 2.3.3 - Labor productivity

Indicators			Deviation
1. Marketable products in comparable prices, thousand rubles.
2. The average number of PPP, pers.
3. The average number of workers, pers.
4. Share of workers in PPP
5. The number of days of work on the release of products
6. Average duration working day, h
7. Average annual production of PPP, thousand rubles. (page 1 / page 2)
8. Average annual output of a worker, thousand rubles. (page 1 / page 3)
9. Average hourly output of a worker, thousand rubles. (p. 8 / (p. 5 x p. 6))

Using the method of absolute differences, analyze the influence of factors on the average annual output:

The impact of changes in the share of workers in the number of SPPs;

The impact of changing the number of days of work;

The impact of changing the length of the working day;

The impact of changes in the average hourly output of a worker.

Using the method of absolute differences, analyze the influence of factors on the change in marketable products:

Impact of population change;

Impact of production change.

2.3.4 Analysis of wage dynamics

Table 2.3.4 - Analysis of wage dynamics

Indicators			Deviation
1. The average number of PPP, pers.
2. The average number of workers, pers.
3. Wage fund PPP, thousand rubles.
4. Fund for wages of workers, thousand rubles.
5. Average monthly wage workers, rub.
6. Average monthly salary of a PPP employee, rub.

2.4 Production cost analysis

2.4.1 Analysis of the dynamics of costs for 1 rub. marketable products

Table 2.4.1 - Dynamics of costs per ruble of marketable products

2.4.2 Cost Structure by Economic Elements

Table 2.4.2 - Structure of costs by elements

Name	Total, thousand rubles	Structure, %	Deviation
elements
Material costs
Labor costs
Deductions for social needs
Depreciation of fixed assets
Other costs
Full cost

Table 2.4.2 - Dynamics of unit costs

2.4.3 Factor analysis of costs

Table 2.4.3 - Indicators for cost factor analysis

Product type	Output, thousand tons	Cost, rub./t	Price, rub/t	Costs at the base cost, thousand rubles	Marketable products in basic prices, thousand rubles.

2.5 Table 2.5 - Factor analysis of costs

Indicators	Value, cop.
1. Costs per ruble of marketable products
1.1. base period
1.2. of the reporting period at cost and in prices of the base period
1.3. of the reporting period at the cost of the reporting period at the prices of the base period
1.4. reporting period
2. Influence of factors:
Output volume (p.1.2. - p.1.1.)
Unit cost of production (p.1.3. - p.1.2.)
Unit prices (p.1.4. - p.1.3.)

2.6 Analysis of profit and profitability

2.6.1 Analysis of profit indicators

Table 2.6.1 - Analysis of the dynamics of profit indicators, thousand rubles.

Indicators			Deviation
1. Sales proceeds
2. Production cost
3. Management expenses
4. Selling expenses
5. Profit from sales
6. Result from other operations
7. Result from non-sales operations
8. Profit before tax
9. Net profit

2.6.2 Factor analysis of sales profit

The influence of factors is calculated as follows.

1. Factor "sales proceeds":

Pv \u003d (V1 - V0) H P0 / 100,

Where B1, B0- proceeds in the reporting and base periods; P0- profitability of sales in the base period.

2. Factor "cost":

Ps \u003d -V1H (US1 - US0) / 100,

Where US1, US0- share of cost in revenue, %.

3. Factor "commercial expenses":

Pk \u003d -V1Ch (UK1 - UK0) / 100,

Where UK1, UK0- share of selling expenses in revenue, %.

4. Factor "management costs":

Pk \u003d -V1CH (UU1 - UU0) / 100,

Where YY1, YY0- share of management expenses in revenue, %.

Table 2.6.2 - Factor analysis of profit from sales

2.6.3 Analysis of the results from other and non-operating transactions.

Table 2.6.3 - Analysis of other operating income

Indicators			Deviation,+, -	Growth rate,%
From the sale of fixed assets
From the sale of currency
From the liquidation of OF
From the sale of fixed assets
For bank services
From the sale of currency
From the sale of bills
From the liquidation of OF
From the liquidation of the IBP
Exchange difference
Result

Table 2.6.4 - Analysis of profit from non-sales operations

Indicators			Deviation,+, -	Growth rate,%
Profit of previous years
Write-off of accounts payable
Revenues from the budget
Exchange difference
Withheld from workers
revenue of the future periods
Result

2.7 Analysis of the financial condition of the enterprise

2.7.1 Assessment of the composition and structure of property

Table 2.7.1 - Composition and structure of the property of the enterprise

Indicators			Deviation,+, -	Growth rate,%
2. Non-current assets, thousand rubles. (p. 190),
in % to property
3. Current assets, thousand rubles. (p. 290),
in % to property
3.1. Reserves, thousand rubles (p. 210),
in % to current assets
3.2. Accounts receivable, thousand rubles (p. 230 + p. 240),
in % to current assets
3.3. Cash and short-term financial investments, thousand rubles. (p. 250 + p. 260),
in % to current assets
3.4. Other current assets, thousand rubles (p. 220 + p. 270),
in % to current assets
4. Overdue accounts receivable, thousand roubles. (f. No. 5),
in % of accounts receivable

2.7.2 Analysis of the composition and structure of sources of property formation

Table 2.7.2 - Analysis of the composition and structure of sources of funds

Indicators			Deviation,+, -	Growth rate,%
1. Cost of property, thousand rubles. (p. 300)
2. Equity, thousand roubles. (p. 490),
in % to property
2.1. Own current assets, thousand rubles (p. 490 - p. 190),
in % to equity
3. Borrowed capital,
in % to property
3.1. Long-term liabilities, thousand rubles (p. 590),
in % to borrowed capital
3.2. Short-term loans, thousand rubles (p. 610),
in % to borrowed capital
3.3. Accounts payable, thousand rubles (p. 620),
in % to borrowed capital
3.4. Other liabilities, thousand rubles (p. 630 + 640 + 650 + 660)
4. Overdue accounts payable, thousand rubles. (f. No. 5),
in % of accounts payable

One of the simplest ways to determine the sufficiency of own working capital (SOS) is the following:

SOS = Equity (p. 490) - Non-current assets (p. 190).

2.7.3 Financial stability analysis

The method of absolute indicators.

Table 2.7.3 - Absolute indicators of financial stability

Indicators
1. Non-current assets (p. 190)
2. Equity (p. 490)
3. Long-term liabilities (p. 590)
4. Short-term loans (p. 610)
5. Stocks (p. 210+220)
6. Functioning capital
7. Total sources
Excess (lack) of SC
Surplus (lack) of FC
Excess (lack) of all sources
Type of financial stability

The method consists in determining the type of financial stability on the basis of identifying an excess or shortage of sources of funds for the formation of reserves and costs. The following indicators are calculated:

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Analysis of the financial and economic activities of the enterprise can be classified according to various evaluation criteria.

By industry, which is based on the social division of labor, the analysis is divided into sectoral, the methodology of which takes into account the specifics of individual sectors of the economy (industry, transport, construction, etc.), and intersectoral, which is the theoretical and methodological basis for the analysis of economic activity in all sectors of the economy.

On the basis of time analysis can be preliminary (prospective), and subsequent (retrospective) analysis based on the results of activities for a particular period.

Promising analysis is the analysis of the results of economic activity in order to determine their possible values ​​in the future. It is carried out before the implementation of business operations, it is necessary to justify management decisions and planned tasks, to predict future results. The starting point of this type of analysis is the recognition of the fact of continuity or a certain stability. changes in economic indicators from one reporting period to another.

Subsequent (retrospective) analysis is carried out after the completion of business transactions. It is used to monitor the implementation of the plan, identify unused reserves, evaluate the performance of the enterprise.

Retrospective analysis, in turn, is divided into operational and final (final). Operational analysis is close in time to the time of business transactions. Associated with the daily study of the functioning of the enterprise and the rapid identification of deficiencies. miscalculations in work, unused reserves. This allows you to constantly evaluate the results of work and eliminate negative factors in a timely manner. Distinctive features: the use of natural indicators, relative inaccuracy. associated with approximation in calculations.

Final (final) the analysis is carried out on the basis of official reporting and accounting for the current planning and reporting periods of work. Allows you to evaluate the work of the enterprise for the month, quarter, year on an accrual basis. The main task of this analysis is an objective assessment of the results commercial activities, comprehensive identification of unused reserves. mobilizing them to improve the work of the enterprise. The results of this analysis are used to solve problems of strategic management. This analysis also has a drawback - the identified reserves mean lost opportunities to improve the work of the enterprise, because. the control system receives information, as a rule, late, so it is no longer possible to make up for the shortcomings, the lost opportunities. The most complete and objective type of analysis of economic activity.

By spatial feature analysis can be divided into intra-farm and inter-farm. On-farm analysis studies the activities of only the enterprise under study and its structural divisions. In the inter-farm comparison, the results of the activities of two or more enterprises are compared. This allows you to better assess the competitiveness of the enterprise.

Analysis classification is important by objects of management. Economic activity (managed system) consists of separate subsystems: economics, engineering, technology, management and organization of production, social conditions, etc. Depending on the interests of the governing body, the aspect of analysis may be shifted towards any subsystems of economic activity. In this regard, there are:

· technical economic analysis in which the economic and technical services of the enterprise are engaged (chief engineer, chief technologist, etc.). A feasibility study provides for the study of economic activity not only at the enterprise level, but also at the level of its production units (departments, branches) in order to identify on-farm reserves. The depth of the study of the object is achieved through the study of technology. technology, organization of production. For the study, not only general indicators are used, but also private ones, in cost and natural units of measurement;

· financial and economic analysis (financial services of the enterprise, financial and credit authorities) focuses on the financial results of the enterprise: the efficiency of the use of equity and borrowed capital, increasing the financial stability of the enterprise, identifying reserves for profit growth, etc.;

· audit (accounting) analysis is carried out for the purpose of assessing and forecasting the financial condition and financial stability of business entities;

· socio-economic analysis(economic services, statistical bodies, sociological laboratories, etc.) studies the relationship of social and economic processes. their influence on each other and on the economic results of economic activity;

· economic and statistical analysis(statistical bodies) is used to study mass social phenomena in different levels management: enterprises, industries, regions, etc.

According to the method of studying the object- comparative, factorial, economic-mathematical, functional-cost, etc. Comparative analysis is limited to comparing reporting indicators with indicators of the current year plan, data from previous years. Factor analysis is aimed at identifying the magnitude of the influence of factors on growth and the level of performance indicators. With the help of economic and mathematical analysis, the most optimal solution is selected economic task, reserves for increasing production efficiency due to more full use available resources. Functional-cost - a special type of analysis. Its main goal is to reduce material and labor costs by eliminating unnecessary parts, elements, replacing materials. design changes to the product, etc. Its objects are products, technological processes, production, organizational, information structures.

By subject, those. who conducts the analysis (management, economic services, auditors, investors, credit, financial authorities, etc.), distinguish between internal and external analysis. A developed market economy gives rise to the need to differentiate analysis into internal managerial And external financial analysis. Interior managerial analysis- an integral part of management accounting, i.e. information and analytical support for the management of the enterprise. External financial analysis is an integral part of financial accounting that serves external users of information about the enterprise, acting as independent subjects of economic analysis according to data, as a rule, from public financial statements.

By frequency- one-time (episodic) and periodic (systematic)

Each of these forms of analysis is unique in content, organization and methodology.

O.V. Grishchenko
Analysis and diagnostics of the financial and economic activities of the enterprise
Tutorial

The textbook corresponds to the curriculum of the discipline "Analysis of economic activity" (EAA), read to students of specialties 060800, 061100, 061500. Contains a description of the main methods used in economic analysis. The main part is devoted to the disclosure of the methodology for conducting an economic analysis of the property of an enterprise in market conditions.

This manual is an electronic version of the book:
Grishchenko O.V. Analysis and diagnostics of financial and economic activity of the enterprise: Textbook. Taganrog: Izd-vo TRUTH, 2000. 112p.

LITERATURE

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4. Bakanov M.I. Sheremet A.D. Theory of economic analysis. - N .: Textbook Finance and Statistics, 1997.
5. Efimova O.V. The financial analysis. - M .: Publishing house "Accounting", 1998.
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8. Kravchenko L.M. Analysis of economic activity of enterprises Catering: Educational and practical guide. - Minsk: "Finance, accounting, audit", 1998.
9. Kovalev V.V., Patrov V.V. How to read the balance. - M.: Finance and statistics, 1998.
10. Kovalev V.V. The financial analysis. Capital Management. Choice of investments. Reporting analysis. - M.: Finance and statistics, 1996.
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Enterprises are mainly built on the basis of the system information support, which is a set of functionalities. It provides a targeted process of selecting information indicators in the study of the management of an enterprise and considering its positions in all aspects using various methods, tools.

The cumulative analysis of the functioning of the enterprise is carried out in several stages: analysis of environmental factors of direct and indirect influence, consideration production factors, a study of the domestic financial environment.

Analysis and diagnostics of the financial and economic activities of the enterprise, first of all, consider the factors of the external environment and the main production indicators. First of all - a general economic characteristic. This paragraph provides an assessment of the activities of the enterprise. Also considered general characteristics of an economic entity according to the following parameters: what is the organizational and legal form, on what basis is the functioning of the company, what does it do, how many years has it been on the market.

In addition, here it is necessary to analyze the market for the last 5 years in which the company operates, and external factors, based on STEP analysis.

Analysis and diagnostics of the financial and economic activities of an enterprise imply a characterization of the organization's resource potential. It includes the structure of property and the sources of its formation, the valuation of fixed assets. It is also necessary to determine the efficiency of using the immobilized part of the assets (the fixed assets that are in operation are considered) and to analyze the structure key groups assets.

Be sure to characterize the workforce of the organization.

The next major block in the analysis of the management of an enterprise is the determination of its financial condition. It is necessary to consider how financially stable, liquid, and solvent this enterprise is. One of the important characteristics is whether the organization's activities are stable in terms of long-term vision.

At the end, an analysis of the effectiveness of the enterprise is carried out. Here, an overview of the results of the functioning of the organization (profit, losses), profitability assessment, calculations

The analysis and diagnostics of the financial and economic activities of the enterprise are completed by summarizing the strengths and weaknesses of the company for all key indicators that were obtained during the assessment. It is necessary to highlight the following points: how optimal is the share of the value of its net assets whether they correspond normative values and whether the firm has sufficient funds to meet current liabilities.