Analysis of financial economic activity enterprises. Kanke A.A., Koshevaya I.P.

2nd ed., rev. and additional - M.: 2007. - 288 p.

AT study guide the concepts and content of modern concepts of analysis of financial and economic activity, as well as the problems of choosing the subject and object of analysis, principles and methods for implementing various analytical procedures are considered.

The textbook contains a comprehensive understanding of the basic concepts, theoretical foundations, methodology and modern technologies of analysis, its place and relationship with the systems of accounting and operational accounting, strategic and current planning, monitoring and control of production, economic and financial and investment activities of enterprises.

The manual is made taking into account the basic requirements for the content of educational literature for students of secondary specialized educational institutions, contains the necessary amount of calculation and illustrative information, practical examples.

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CONTENT
Introduction.3
Section 1
THEORY OF ECONOMIC ANALYSIS
Chapter 1 economic analysis 6
1.1. The concept of economic analysis 6
1.2. Subject, content and tasks of economic analysis. 7
1.3. Principles of economic analysis 9
1.4. Types of economic analysis 10
Chapter 2. Methodology of economic analysis 20
2.1. Features of the general method of economic analysis 20
2.2. Factors that determine the results of economic activity, and their classification 21
2.3. The system of indicators used in economic analysis 24
2.4. Methods of economic analysis 26
Chapter 3. Organization and information support of economic analysis 33
3.1. Information system and its sources 33
3.2. Planning and organization of analytical work 37
3.3. Preparation of initial analytical data 42
3.4. Analytical processing of information 44
3.5. Generalization and presentation of the results of economic analysis 47
Section 2
ANALYSIS OF THE ECONOMIC ACTIVITIES OF THE ENTERPRISE
Chapter 4. Analysis of the organizational and technical level of production 50
4.1. Purpose and information and analytical base for assessing the organizational and technical level of production 50
4.2. Analysis of the technical level of production 52
4.3. Analysis of the organizational level of production 55
4.4. Analysis of the level of enterprise management 59
Chapter 5. Analysis of production and sales of products 62
5.1. Tasks and information support of the analysis 62
5.2. Analysis of the implementation of the plan, the dynamics of production and sales of products 63
5.3. Analysis of the range and structure of products 67
5.4. Analysis of the quality and competitiveness of products 70
5.5. Analysis of the completeness and rhythm of the enterprise 76
5.6. Analysis of factors and reserves for increasing output and sales of products 78
Chapter 6. Usage Analysis labor resources and fund wages $4
6.1. The meaning, tasks and information support of the analysis of labor resources 84
6.2. Analysis of the provision of the enterprise with labor resources 86
6.3. Analysis of the use of working time fund 92
6.4. Labor productivity analysis 94
6.5. Analysis of the labor intensity of products 99
6.6. Payroll analysis 103
Chapter 7. Analysis of the state and use of fixed assets 110
7.1. The meaning and objectives of the analysis of fixed assets 111
7.2. The system of indicators of the state and efficiency of the use of fixed assets. . 114
7.3. Analysis of the state of fixed assets 117
7.4. Analysis of the efficiency of the use of fixed assets 121
7.5. Usage Analysis technological equipment and production capacity 126
7.6. Analysis of depreciation and its use 132
7.7. Analysis of reserves for increasing output and capital productivity 136
Chapter 8. Usage Analysis material resources 138
8.1. The meaning, tasks and sources of information of the analysis of material resources 138
8.2. Structure and general characteristics of the material resources of the enterprise 140
8.3. Analysis of the provision of the enterprise with material resources 141
8.4. Analysis of the use of material resources 146
8.5. Analysis of profit per ruble of material costs. 155
Chapter 9 158
9.1. The meaning, objectives and information support of cost analysis for the production of products 158
9.2. general characteristics costs of production and sales of products and methods of their accounting 160
9.3. Analysis of the structure and dynamics of costs for the production and sale of products 165
9.4. Cost analysis per ruble marketable products 176
9.5. Analysis of cost reduction reserves 179
Chapter 10. Analysis of financial results 180
10.1. Goals, objectives and sources of analysis of financial results 180
10.2. Analysis of the composition and dynamics of balance sheet profit. 182
10.3. Factor analysis profit from the sale of products (works, services) 183
10.4. Analysis of profit growth reserves 187
10.5. Analysis of profitability indicators 191
Section 3
ANALYSIS OF THE FINANCIAL ACTIVITY OF THE ENTERPRISE
Chapter 11 financial condition nice 195
11.1. The concept, purpose, objectives and content of the analysis of the financial condition 195
11.2. The system of indicators used to analyze the financial condition. 197
11.3. Information base analysis of the financial condition 206
11.4. Methods of analysis of the financial condition. 210
Chapter 12
12.1. Analysis of the structure of enterprise assets 212
12.2. Analysis of the composition, structure and dynamics of non-current assets 215
12.3. Analysis of the composition, structure and dynamics of current assets 217
12.4. Inventory analysis 219
12.5. Accounts receivable analysis.221
Chapter 13. Analysis of the use of enterprise capital 222
13.1. Analysis of the dynamics and structure of sources of capital formation of the enterprise 222
13.2. Analysis of the presence and movement of own working capital 226
Chapter 14 financial stability enterprises. 228
14.1. The concept of financial stability and factors affecting it 228
14.2. Key indicators of financial stability. 229
14.3. Assessment of the financial stability of an enterprise based on an analysis of the ratio of equity and debt capital 232
Chapter 15. Analysis of solvency and risk of bankruptcy of an enterprise 236
15.1. The concept of liquidity and solvency. enterprises 236
15.2. Assessment of the solvency of an enterprise based on liquidity indicators 238
15.3. Evaluation of the solvency of the enterprise based on the study of cash flows. 243
15.4. Diagnostics of the probability of bankruptcy 254
Chapter 16. Evaluation of the business activity of the enterprise 261
16.1. The meaning and purpose of the analysis of business activity of the enterprise 261
16.2. Calculation of turnover ratios 264
16.3. Calculation of profitability indicators 273
Literature 280

Introduction

1 SUBJECT, SIGNIFICANCE AND TASKS OF ANALYSIS OF ECONOMIC ACTIVITIES, WAYS OF MEASURING THE INFLUENCE OF FACTORS IN THE ANALYSIS

1.1 The concept, content, role and objectives of the analysis of economic activity

1.2 Ways to measure the influence of factors in the analysis

1.2.1 Chain substitution method

1.2.2 Absolute difference method

1.2.3 Relative difference method

2 FINANCIAL STATEMENTS OF BUSINESS ENTITIES

2.1 Financial statements as a source of information about the activities of a legal entity

2.2 Elements of financial statements and their monetary value

2.3 Analysis of the composition, structure, dynamics of indicators of the balance sheet of the organization; analysis of funding sources

3 Analysis of assets, equity and liabilities according to the balance sheet

3.1 Analysis of liquidity and solvency of the organization

3.2 Analysis of the composition, structure and dynamics of receivables and payables

3.3 Criteria of insolvency and assessment of the probability of bankruptcy of the organization

4 ANALYSIS OF INCOME, EXPENSES AND FINANCIAL PERFORMANCE OF THE ORGANIZATION ACCORDING TO THE PROFIT AND LOSS STATEMENT DATA

4.1 Meaning, functions and role of the income statement

4.2 Analysis of the composition and structure of income and expenses of the organization. Assessment of the dynamics and factors of their formation

4.3 Analysis of the profit of the organization, assessment of the dynamics and factors of its formation

4.4 Analysis and evaluation of profitability and profitability of the organization

5 COMPREHENSIVE ECONOMIC ANALYSIS OF THE EFFICIENCY OF THE USE OF FIXED AND WORKING CAPITAL

5.1 System for a comprehensive assessment and condition of fixed assets and analysis of the effectiveness of their use

5.2 Analysis of the provision of the organization with fixed production assets (OPF)

5.3 Analysis of the technical condition and movement of fixed assets

5.4 Analysis of the intensity and effectiveness of the use of funds

5.5 Analysis of the use of production capacity and technological equipment

5.6 The system of complex economic analysis and assessment of the state and efficiency of the use of working capital

5.7 Analysis of the provision of the enterprise with material resources

6 COMPREHENSIVE ANALYSIS OF DYNAMICS AND ASSESSMENT OF THE IMPLEMENTATION OF THE PLAN FOR PRODUCTION AND SALES OF PRODUCTS

6.1 Methodology for a comprehensive assessment and analysis of the results of production and sale of products

6.2 Analysis of the influence of labor factors on the increase in sales revenue

6.3 Analysis of the use of fixed assets (labor tools) for an increase in sales revenue

6.4 Analysis of the use of material resources (objects of labor) for the increase in sales revenue

7 COMPREHENSIVE ANALYSIS AND MANAGEMENT OF COSTS AND COST OF PRODUCTS

7.1 Comprehensive analysis of production costs1

List of used sources

Introduction

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 the analysis of financial and economic activity, the development trends of an economic entity are studied, the factors of change in the results of activities are deeply and systematically studied, business plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, the results of the enterprise's activities and their sensitivity to management influences, an economic strategy for its development is developed.

Analysis of financial and economic activity is the scientific basis for the adoption management decisions in business. To justify them, it is necessary to identify and predict existing and potential problems, production and financial risks, determine the impact of decisions made on the level of risks and income of a business entity. Therefore, mastering the methodology of complex economic analysis by managers of all levels is an integral part of their professional training.

A qualified economist, financier, accountant, auditor and other specialists in the economic profile must be proficient in modern methods of economic research, the skill of systemic, complex microeconomic analysis. Knowing the technique and technology of analysis, they can easily adapt to changes in the market situation and find the right solutions and answers. Because of this, mastering the basics of economic analysis is useful to anyone who has to participate in decision-making, either to give recommendations for their adoption, or to experience their consequences.

The main goal of studying this academic discipline is the formation of analytical, creative thinking among students by mastering the methodological foundations and acquiring practical skills in the analysis of economic activity necessary in practical work.

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 an enterprise.

1 SUBJECT, SIGNIFICANCE AND TASKS OF ANALYSIS OF ECONOMIC ACTIVITIES, WAYS OF MEASURING THE INFLUENCE OF FACTORS IN THE ANALYSIS

The concept, content, role and objectives of the analysis of economic

activities

The study of natural phenomena and social life is impossible without their analysis. Analysis is the division of a phenomenon or object into its component parts (elements) in order to study their inner essence. For example, in order to drive a car, you need to know its internal content: parts, assemblies, their purpose, principle of operation, etc. The same provision applies equally to economic phenomena and processes. So, to understand the essence of profit, it is necessary to know the main sources of its receipt, as well as the factors that determine its value. The more detailed they are investigated, the more effectively it is possible to manage the process of formation of financial results. There are many similar examples.

However, analysis cannot give a complete picture of the subject or phenomenon being studied without synthesis, i.e. without establishing links and dependencies between its constituent parts. Studying, for example, the device of a car, one must know not only its parts and components, but also their interaction. When studying profit, it is also necessary to take into account the relationship and interaction of factors that form its level. Only analysis and synthesis in their unity provide a scientific study of objects and phenomena.

Economic analysis is a scientific way of understanding the essence of economic phenomena and processes, based on dividing them into component parts and studying them in all the variety of connections and dependencies.

There are macroeconomic analysis, which studies economic phenomena and processes at the level of the global and national economy and its individual sectors, and microeconomic analysis, which studies these processes and phenomena at the level of individual business entities. The latter was called "analysis of economic activity" (AHA).

The emergence of economic analysis as a means of understanding the essence of economic phenomena and processes is associated with the emergence and development of accounting and balance science. However, it received its theoretical and practical development in the era of the development of market relations, namely in the second half of the 19th century. The separation of the analysis of economic activity into a special branch of knowledge occurred somewhat later - in the first half of the 20th century.

The formation of AHD is due to objective requirements and conditions that are characteristic of the emergence of any new industry knowledge.

First, the practical need for a comprehensive and system analysis in connection with the development of productive forces, the improvement of production relations, and the expansion of the scale of production. Intuitive analysis, approximate calculations and estimates, which were used in handicraft and semi-handicraft enterprises, became insufficient in the conditions of large production units. Without a comprehensive, comprehensive AHD, it is impossible to manage complex economic processes and make optimal decisions.

Secondly, it is connected with the development of economic science in general. As you know, with the development of any science, there is a differentiation of its branches. The economic analysis of economic activity was formed as a result of the differentiation of the social sciences. Previously, the functions of economic analysis (when they were relatively not so significant) were performed by balance science, accounting, finance, statistics, etc. Within the framework of these sciences, the first simplest methods of analytical research appeared. However, the above-named sciences at a certain stage of development could not meet all the demands of practice, and therefore, it became necessary to single out AHD as an independent branch of knowledge.

Managed system

(supply, production,

marketing, investment,

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

Tutorial Compliant curriculum 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 books:
Grishchenko O.V. Analysis and diagnostics of financial and economic activity of the enterprise: Textbook. Taganrog: Izd-vo TRUTH, 2000. 112p.

LITERATURE

1. Abryutina M.S. Economic analysis of trading activity. Tutorial. - M .: "Business and Service", 2000.
2. Analysis of economic activity in industry, ed. IN AND. Strazhev. – Mn.: Vysh. school, 1999.
3. Abryutina M.S. Grachev A.V. Analysis of the financial and economic activity of the enterprise. Educational and practical guide. - M .: "Business and Service", 1998.
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.
6. Kondrakov N.P. Accounting, business analysis and audit in market conditions. - M .: Perspective, 1992.
7. Kravchenko L.M. Analysis of economic activity in trade: Textbook for universities. – Mn.: Vysh. school, 1995.
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.
11. Lyubushin M.P., Leshcheva V.B., Dyakova V.G. Analysis of the financial and economic activity of the enterprise. Textbook for universities. – M.: UNITI-DANA, 1999.
12. Markaryan E.A., Gerasimenko G.P. Financial Analysis: Textbook. - Rostov n / D .: Publishing house Rost., un-ta, 1994.
13. Methodology of economic analysis industrial enterprise(associations). / Ed. Buzhinekogo A.I., Sheremet A.D. - M.: Finance and statistics, 1998.
14. Negashev E.V. Analysis of the company's finances in market conditions. –M.: Vysh. school , 1997.
15. Paly V.F., Suzdaltseva L.P. Technical and economic analysis of the production and economic activities of machine-building enterprises. - M .: Mashinostroenie, 1989.
16. Peshkova E.P. Marketing Analysis firm's activities. - M .: "Os-89", 1998.
17. Ripoll-Zaragosi F.B. Financial and management analysis. –M.: Prior Publishing House, 1999.
18. Richard Jacques. Audit and analysis of economic activity of the enterprise. –M.: Audit. UNITY, 1997.
19. Savitskaya G.V. Analysis of the economic activity of the enterprise. -Mn.: IP "Ekoperspektiva", 1998.
20. Savitskaya G.V. Analysis of the economic activity of the agro-industrial complex enterprise: Textbook. - Mn.: IP "Ekoperspektiva", 1999.
21. Shishkin A.K., Mikryukov V.A., Dyshkant I.D. Accounting, analysis, audit at the enterprise: Textbook for universities. – M.: Audit, UNITI, 1996.
22. Sheremet A.D. Comprehensive economic analysis of the enterprise activity (questions of methodology). - M.: Economics, 1974.
23. Sheremet A.D., Saifulin R.S. Methodology financial analysis enterprises. – M.: Infra-M, 1996.
24. Sheremet A.D., Negashev E.V. Methods of financial analysis. - M .: Infra - M, 1999.
25. Economic and mathematical methods in the analysis of economic activity of enterprises and associations. - M.: Finance and statistics, 1982.

Analysis and diagnostics of the financial and economic activity of an enterprise (a course of lectures for students of economic specialties) B.I. Kedrov 2004. - 69 p.

The course of lectures is compiled taking into account the requirements of the State Educational Standard for Higher vocational education, approved on March 17, 2000. It sets out the basics of the analysis of production and economic activities (financial and managerial).

For students of higher educational institutions of an economic profile (specialties 060800, 060500, etc.). The stated calculation methods can be useful for solving practical problems by managers and financial workers. commercial organizations.

Financial management: Technologies of enterprise financial management: Textbook for universities. Dranko O.I. 2004. - 351 p.

The tutorial covers reorganization technologies financial activities enterprises, taking into account the specifics of the economic situation, the most typical mistakes allowed by managers in the course of restructuring, and the main success factors that make it possible to most effectively reform the enterprise.

For students of economic specialties, business leaders, financial directors, chief accountants, as well as specialists in financial and economic services.

Economic Analysis: Textbook for Universities L.T. Gilyarovskaya 2004. - 612 p.

Are being considered theoretical basis modern concept of economic analysis, substantiates the methodological framework and methodological approaches to the analysis and assessment of the dynamics and structure of assets, capital, liabilities, income and expenses, to the assessment of the movement cash flows economic entities of a market economy.
The features of the content and methods of conducting financial and management analysis. The role of economic analysis in the development of optimal management decisions and control over the output of products, the final results of the activities of commercial organizations is shown.
The second edition (1st edition - UNITI, 2001) is supplemented by the section "Analysis and evaluation of investment activities in organizations" and the chapter " Comprehensive assessment intensification of the production and financial activities of the organization”.

For students of economic specialties of universities, graduate students, teachers, practitioners.

Introduction to Economics: Fundamentals of Economic Analysis: Textbook. Gerasimov B.I., Ioda Yu.V. 2004. - 140 p.

This textbook has been prepared in accordance with the "Requirements (Federal component) for the mandatory minimum content and training of specialists in the cycle" General humanitarian and socio-economic disciplines ". It reflects the historical and methodological approach to the study of economics as a science. The fundamentals of the modern market economy are considered in detail ( section "Microeconomics") and the role of the state in the economy (section "Macroeconomics").

Designed for students of non-economic specialties.

Analysis and diagnostics of the financial and economic activities of the enterprise: Textbook Balzhinov A.V., Mikheeva E.V. 2003. - 316 p.

The textbook is intended for students of economic specialties, teachers, economists and researchers

Crisis management: Textbook EM. Korotkov 2003. - 432 p.

The modern concept of anti-crisis management of an organization operating in a market economy is presented from the standpoint of fundamental approach understanding of crisis management. It does not overlook the need practical activities modern manager. The textbook is fundamentally different from similar publications in that it considers the sources, causes and manifestation of crises in all the variety of interrelated trends in the development of the organization. Some problems of anti-crisis management are considered here for the first time. For example, state regulation crisis situations, crises in the system government controlled, the role of trade unions in anti-crisis management, etc.

The textbook can be successfully used by students in the preparation of the specialty "Anti-crisis management", as well as other specialties of the direction "Management". It will be useful to graduate students, teachers and practitioners-managers working in the difficult conditions of the economic crisis in our country.

Economic and financial risks. Evaluation, management, investment portfolio: monograph. L.E. Basovsky, E.N. Basovskaya 2003. - 544 p.

The book outlines the essence of economic risk, discusses the factors affecting the level of risk, provides methods for quantifying the level of economic risk, gives examples of the adoption effective solutions at risk for specific economic situations. The classification of financial risks is considered, methods of financial mathematics of risk processes are presented, new approaches to reducing the level of economic and financial risk are revealed.

For specialists who study and use economic and mathematical methods in managing economic risks, specialists in banking and financial institutions, employees of pension, insurance and investment funds, stock market practitioners, university students.

Express analysis of financial statements: Methodological guide. Abryutina M.S. Moscow: Delo i Service Publishing House, 2003. - 256 p.

In the methodological manual, on real through examples, the original methodology is outlined and practical advice on express analysis of the financial statements of the enterprise. This edition takes into account the latest changes made to the forms of financial statements; new plan accounts; part two tax code RF (with amendments and additions). The theoretical basis of the method is the methodology of the System of National Accounts, which allows you to transform financial statements into financial and economic ones. The apparatus of express analysis is fully applicable to predictive calculations and guarantees the balance of the chosen development option.

The manual is addressed to accountants, auditors, economists, statisticians, financial managers, students and teachers of financial and economic universities.

Financial and economic analysis of economic activity of commercial organizations. Pivovarov K.V. M.: Publishing and Trade Corporation "Dashkov and Co", 2003. - 120 p.

The work is complex Toolkit on conducting financial and economic analysis of the economic activities of commercial organizations (enterprises). The paper takes into account changes and new approaches to the analysis of economic activity, due to the introduction of Ch. 25 of the Tax Code of the Russian Federation. In addition, the paper highlights a number of new indicators arising from the practice commercial activities in market conditions: the quality of profit, the market share of the organization, a more accurate calculation of the level of labor productivity, the determination of the organizational and technical level of the organization, the compliance of its structure with marketing requirements, etc.

The book is intended for employees of accounting, financial, economic services, audit commissions of commercial organizations (enterprises), auditors, university students and trainees of the system for training professional accountants and auditors.

Analysis and diagnostics of financial and economic activity of the enterprise. Balzhinov A.V., Mikheeva E.V. Tutorial. - Ulan-Ude: Publishing House of the ESGTU, 2003. - 119 p.

The textbook reflects the issues of the theory of economic analysis, presents in detail the tools of analytical processing of economic information. Are being considered methodological foundations complex analysis financial and economic activities of the enterprise.

The textbook is intended for students of economic specialties, teachers, economists and researchers.

The textbook discusses the theoretical foundations and concepts of economic analysis as an independent science, shows its origin, history and state of the art. Methods for analyzing the volume and cost of production and sales of products, the use of fixed assets, material and labor resources, financial results and financial position enterprises. The structure of a comprehensive business plan and the role of analysis in the development and monitoring of its main indicators are analyzed. The publication includes questions and tasks for self-control, tests, as well as a list of recommended literature. Attached to the textbook auxiliary materials for practical tasks located in the electronic library system "Urayt" (website).

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