Comprehensive economic analysis of economic activity. Analysis of the financial and economic activities of an enterprise (on the example of CJSC Promsintez) Ways of economic analysis of the organization's activities

Peculiarity express analysis of financial economic activity enterprises in that it is applied with limited primary information and within a narrow time frame. Despite the fact that certain limitations are inherent in any financial statements, the data contained in form No. 1 (balance sheet) and form No. 2 (report on financial results) are most often available to the public.

In the express analysis of the financial and economic activities of the enterprise, the following stages can be distinguished:

Stage 1. Determining the purpose of the analysis. This stage is the most important, since the depth of calculations depends on the purpose of the express analysis.

Stage 2. visual analysis. At this stage, the problematic articles of the financial statements are identified, which should be given the closest attention in the future.

Stage 3. Calculation of indicators, which includes:

• horizontal analysis - comparison of each article with the previous period. It is carried out if necessary for some articles;
• vertical analysis or structure analysis. Vertical analysis - determination of the structure of financial indicators with the identification of the impact of each article on the result. Particular attention is paid to the problem articles identified at the 2nd stage;
• calculation of the required coefficients.

Consider conducting an express analysis of the financial and economic activities of an enterprise using the example of a conditional enterprise.

Determining the purpose of express analysis and visual analysis of financial statements

The purpose of express analysis is to determine how great are the risks of cooperation with this company when selling goods to it with deferred payment. To do this, first of all, we will build an analytical balance sheet based on the financial statements of a conditional company.

Table 1. Vertical and horizontal balance sheet analysis data

	01.01.2013	In % of the balance	31.12.2013	In % of the balance	Horizontal analysis
					thousand roubles.	%
ASSETS
Fixed assets
Intangible assets		0,0%		0,0%	0
Research and development results		0,0%		0,0%	0
fixed assets	6 100	0,9%	5 230	0,7%	-870	85,7%
Profitable investments in material values		0,0%		0,0%	0
Financial investments		0,0%		0,0%	0
Deferred tax assets		0,0%		0,0%	0
Other noncurrent assets	87	0,0%	87	0,0%	0	100,0%
Total for Section I	6 187	0,9%	5 317	0,7%	-870	85,9%
current assets
Stocks	374 445	54,3%	392 120	53,9%	17 675	104,7%
Value added tax on acquired valuables	16 580	2,4%	17 044	2,3%	464	102,8%
Receivables	280 403	40,7%	307 718	42,3%	27 315	109,7%
Financial investments		0,0%		0,0%	0
Cash	10 700	1,6%	5 544	0,8%	-5 156	51,8%
Other current assets	1 415	0,2%		0,0%	-1 415	0,0%
Total for Section II	683 543	99,1%	722 426	99,3%	38 883	105,7%
BALANCE	689 730	100,0%	727 743	100,0%	38 013	105,5%
LIABILITY
Capital and reserves
Authorized capital (share capital, authorized fund, contributions of comrades)	10	0,0%	10	0,0%	0	100,0%
Own shares repurchased from shareholders		0,0%		0,0%	0
Revaluation of non-current assets		0,0%		0,0%	0
Additional capital (without revaluation)		0,0%		0,0%	0
Reserve capital		0,0%		0,0%	0
Retained earnings (uncovered loss)	20 480	3,0%	32 950	4,5%	12 470	160,9%
Total for Section III	20 490	3,0%	32 960	4,5%	12 470	160,9%
long term duties
Borrowed funds	38 000	5,5%	45 000	6,2%	7 000	118,4%
Deferred tax liabilities		0,0%		0,0%	0
Provisions for contingent liabilities		0,0%		0,0%	0
Other liabilities		0,0%		0,0%	0
Total for section IV	38 000	5,5%	45 000	6,2%	7 000	118,4%
Short-term liabilities
Borrowed funds		0,0%		0,0%	0
Accounts payable, including:	629 738	91,3%	649 696	89,3%	19 958	103,2%
suppliers and contractors	626 400	90,8%	642 532	88,3%	16 132	102,6%
debt to the staff of the organization	700	0,1%	1 200	0,2%	500	171,4%
debt on taxes and fees	2 638	0,4%	5 964	0,8%	3 326	226,1%
Reserves for future expenses		0,0%		0,0%	0
Other liabilities	1 502	0,2%	87	0,0%	-1 415	5,8%
Section V total	631 240	91,5%	649 783	89,3%	18 543	102,9%
BALANCE	689 730	100,0%	727 743	100,0%	38 013	105,5%

Table 2. Data from vertical and horizontal analysis of the income statement

	2013	In % of the balance	2012	In % of the balance	Horizontal analysis
					thousand roubles.	%
Revenue	559876	100,0%	554880	100,0%	4 996	100,9%
Cost of sales	449820	80,3%	453049	81,6%	-3 229	99,3%
Gross profit (loss)	110056	19,7%	101831	18,4%	8 225	108,1%
Selling expenses	8 562	1,5%	9 125	1,6%	-563	93,8%
Management expenses	38 096	6,8%	32 946	5,9%	5 150	115,6%
Profit (loss) from sales	63 398	11,3%	59 760	10,8%	3 638	106,1%
Interest receivable		0,0%		0,0%	0
Percentage to be paid	4 950	0,9%	4 180	0,8%	770	118,4%
Other income		0,0%		0,0%	0
other expenses		0,0%		0,0%	0
Profit (loss) before tax	58 448	10,4%	55 580	10,0%	2 868	105,2%
Net income (loss)	46 758	8,4%	44 464	8,0%	2 294	105,2%

Section/article	findings
	Number increase	Decreasing the number
During the year, the value of the item "Fixed assets" decreased slightly. This means that the company did not buy new fixed assets and did not sell old ones, and the decrease occurred as a result of depreciation on existing fixed assets. There were no changes in the item “Other non-current assets” in the company.
Current assets Inventories	A large number of inventories and their annual growth may indicate overstocking	A regular decrease in inventories can indicate both a decrease in business activity and a shortage of working capital.
In section II of the balance sheet, attention should be paid to such an article as VAT on acquired valuables. If the amount of tax is large and continues to increase, then it is likely that the company has some reason to reduce tax payments. These reasons may be: unsatisfactory organization of workflow, poor quality of tax accounting, purchases at inflated prices or from unreliable suppliers. The tax risks of such a company are high.
Receivables. This balance sheet item is best considered in conjunction with the revenue indicator from Form No. 2	If growth accounts receivable is associated with growth in sales, which means that the growth in revenue is provided by an increase in the term for granting a commodity loan. If the increase occurs against the backdrop of a decrease in revenue, then, despite the change in the credit policy for the better for customers, the company failed to retain its customers. This indicates an increase in operational risks.	If the decrease in this item occurs against the background of an increase in revenue, it means that buyers began to pay their bills earlier, that is, there was a reduction in the days of delay or part of the goods is paid for in advance. If the revenue decreased, then the debt of buyers also decreased.
Accounts receivable may also include paid advances related to the construction or acquisition of fixed assets (PP). That is, such receivables in the future will turn either into fixed assets or construction in progress, and not into cash.
In section II, the largest amount is stocks. Their value has increased. It is necessary to carry out a vertical analysis and calculate the turnover ratio. The unclaimed VAT at the end of the year amounted to more than 17 million rubles, and this amount increased compared to the previous period. Conclusion: tax risks increase. Accounts receivable increased on the back of lower revenues. Further analysis needed
Capital and reserves	Authorized capital. As a rule, a change under this article occurs only if the company was re-registered, or a decision was made to increase authorized capital
Retained earnings (uncovered loss)	At this stage of the analysis, we look at the availability of the amount for this item. If a loss is reflected, then this article is classified as problematic. For a more detailed analysis of the data presented in the balance sheet, it is not enough
The analyzed company's authorized capital has not changed. The amount of retained earnings has increased, which means that equity capital has also increased
Loans and credits	On the basis of the balance, one can observe the presence of short-term or long-term loans, the dynamics of their change. For any conclusions about the validity of attracting credit resources and their effectiveness at this stage, there is not enough information
Long-term borrowed funds of the analyzed company increased
Accounts payable. Analyze by type of debt	An increase in debt to suppliers may indicate both a delay in payments and the presence of agreements to increase the delay as a result of maintaining the volume of purchases, payment on time, and the presence of good relationships. Increase in debt to tax authorities may indicate an increase in the tax risk of the company	A decrease in creditors may indicate both a more stringent credit policy of suppliers, and early fulfillment of payment obligations. A decrease in tax arrears shows both the timeliness of fulfilling tax obligations and lower taxes due to a decrease in business activity.
Accounts payable of the analyzed company grew mainly due to the growth of debt to suppliers, as well as an increase in tax liabilities. This happened against the backdrop of an increase in inventories. This means that the purchased inventory was purchased with a deferred payment and the payment due date at the time of reporting did not come. For a more complete analysis, it is necessary to look at the change in the structure of obligations, i.e. calculate the share of the "creditors" and analyze the turnover. That is, for more reasonable conclusions on the financial condition of the company, a vertical analysis and analysis of the coefficients is necessary. Other liabilities of the enterprise in the analyzed period decreased.

The balance sheet data also allows a preliminary assessment of the company's solvency at the reporting date. To do this, let's compare the cost of working capital with the value of short-term liabilities (722,426 - 649,783 = 72,643). The result obtained can be called the margin of safety of the company in terms of solvency.

When analyzing the income statement, it is better to resort to horizontal and vertical analysis.

It is necessary to pay attention to the following points: if revenue has increased, then an increase in the cost of goods sold (products) is normal. But if the increase in the cost of goods sold and administrative expenses occurred against the background of a decrease in revenue or its invariance, this should alert the analyst.

If this trend continues in the future, the company may experience problems with business efficiency and, as a result, with solvency. Estimated data, as well as forms of balance sheet and income statement are presented in tables 1 and 2.

Key indicators of the company

You can describe the change in numerical indicators both in structure and in growth rates for each article of the submitted forms. But this is not included in the tasks of express analysis, so let's pay attention to the most interesting trends.

So, we will make brief conclusions that are interesting from the point of view of express analysis. The revenue of the analyzed company in 2013 remained practically unchanged (0.9%) compared to the previous year. At the same time, net profit increased by 5.2%, which is a good indicator. As can be seen from the above calculations, the cost of goods sold decreased by 0.7%. The share of prime cost in the revenue structure also decreased from 81.6% in 2012 to up to 80.3% in the reporting period. This allowed the company to receive an additional 8,225 thousand rubles of gross profit in 2013.

It should be noted that the company's selling and administrative expenses increased by 10.9%. Their share in the revenue structure increased from 7.6% to 8.3%. If this trend continues in the future, the company is threatened with a decrease in efficiency.

Despite the fact that the company practically managed to maintain revenue at the level of 2012, accounts receivable increased by 9.7%. This may indicate that in order to maintain revenue, the company had to change its credit policy in the direction of increasing the number of days of delay in payment for goods sold.

Inventories increased by 4.7%, while the company's short-term liabilities increased by 2.9%. Based on this, we can conclude that the source of the increase in current assets were short-term liabilities.

Current (current) assets exceeded current (short-term) liabilities by 52,303 thousand rubles. in 2012 and 72643 thousand rubles. in 2013, which clearly indicates the solvency of the company.

Solvency assessment

As you can see, the composition of the company's property contains such articles as value added tax on acquired values.

Moreover, the balances of these items are increasing. Let's imagine a situation that in a certain period of time the company will need to urgently pay off all its obligations to creditors and it will be forced to sell its current assets.

The situation is similar with “incoming” VAT: what is the probability of presenting it for reimbursement from the budget if it has not been reimbursed to date? There can be two approaches here, let's call them conservative and loyal.

With a more loyal approach, the amount of "input" VAT can be taken into account in the calculations.

There is also a reasonable explanation for this approach: VAT refunds from the budget take quite a long time (only 90 days are given for a desk audit according to the Tax Code) and is associated with the emergence of additional tax risks and, which is not excluded, litigation. The change in the company's solvency, taking into account the above comments, is presented in table 3.

Table 3. Dynamics of the company's solvency

Indicators	conservative approach		Loyal approach
	2012	2013	2012	2013
current assets	683 543	722 426	683 543	722 426
minus "incoming" VAT	16 580	17 044
Current assets (TA)	666 963	705 382	683 543	722 426
Current Liabilities (TO)	631 240	649 783	631 240	649 783
Difference between TA and TO	35 723	55 599	52 303	72 643

As you can see, both in the first and in the second approach, the solvency of the company in 2013 improved significantly.

Business activity analysis

socialist enterprises (economic analysis of the work of enterprises), a comprehensive study of the economic activity of enterprises and their associations in order to increase its efficiency. A. x. etc. - a necessary link in the management system of socialist enterprises. It justifies the choice of the optimal solution at all stages of planning, design, construction and operation of enterprises, the creation of new product samples and the improvement of existing ones, as well as in the field of circulation public product. It is carried out at different levels of management: within the enterprise (for its self-supporting divisions, workshops and workplaces), throughout the enterprise, and, finally, for associations of enterprises (trusts, auctions, firms, central administrations, ministries).

A. x. E. enterprises studies all aspects of economic activity: production, supply, sales, finance in their interaction and interdependence, the work of all functional services and internal divisions of the enterprise (or all enterprises included in the association). In order to ensure the complexity of the analysis and the reducibility of its results, a unified system of interrelated analytical indicators is being developed, based on all types of economic information - regulatory and planned data, technical documentation, operational, accounting, statistical accounting and reporting materials. With the help of a system of analytical indicators, the influence of factors of engineering, technology, labor organization, production and management, financial, credit and settlement relations on the efficiency of economic activity is determined. To ensure such a comprehensive analysis, employees of various engineering, technical and economic specialties are involved in it. The materials analyzed by them for individual sections or aspects of the work of the enterprise are then generalized by economists-analysts for the enterprise (or association) as a whole.

Manage analytical work (make plans, monitor their implementation, check and summarize the results): large enterprises- economic laboratories and bureaus of economic analysis, subordinate to the chief economist; on medium and small - a bureau or group of economic analysis in the planning department. Party, Komsomol and trade union organizations take an active part in analytical work. In scientific and technical societies there are public bureaus of economic analysis - OBEA, which are widely used at enterprises in all sectors of the national economy, in higher bodies and research institutions. Public forms of analytical work contribute to active participation workers, employees, engineers and technicians in the management of production, in the implementation of the principles of democratic centralism.

The subject of analysis is economic activity aimed at fulfilling the state plan and reflected in the system of indicators of the plan, accounting, reporting and other sources of information, and the level of its efficiency achieved by enterprises. The economy of enterprises and their associations is comprehensively studied from the standpoint of assessing the fulfillment of the plan and the validity of plan targets, the correspondence of economic activity to the economic policy of the CPSU and the national interests.

Improving the ways of obtaining and processing economic information using mathematical methods and computer science allows to carry out A. x. of the enterprise and its individual links according to a pre-selected range of indicators daily, and for some of them even during the working day. This, in turn, allows not only to quickly assess the results achieved, but also to predict the course of business operations for the coming days and weeks.

The analysis method consists in a complex, organically interconnected study, measurement and generalization of the influence individual factors for execution economic plans and the dynamics of economic development. It is carried out by processing the indicators of the plan, accounting, reporting, and other sources of information with special economic, mathematical and statistical techniques and methods adapted to the subject of analysis. The most widely practiced are comparisons, grouping interacting factors according to different criteria, developing a system of interrelated analytical indicators, and eliminating the influence of individual factors using calculation formulas. To quantify the influence of individual factors, the balance method is used ( cm. The balance method in the analysis of economic activity) and the method of chain substitutions in its various simplified versions (the method of differences in percentages or in absolute values). Further improvement of special methods of analysis is associated with a wider application of the methods of mathematical statistics and higher mathematics.

Interaction of various economic factors during production process, their often contradictory impact on the results of economic activity are identified by developing a system of analytical indicators and drawing up formulas in which the relationship between these indicators is expressed mathematically. With the help of formulas, the influence of individual aspects of economic activity on its results is determined by generalizing indicators. In industry, as generalizing indicators, the volume of production and sales, labor productivity, capital productivity, efficiency are used. material resources, cost, profit, turnover of working capital, profitability; in trade - turnover, distribution costs, profit, profitability, turnover; in other industries - the same and other indicators characteristic of these industries.

On a circle of studied questions A. x. e. is subdivided into a complete analysis of all economic activity and a thematic analysis of its individual aspects or indicators (for example, an analysis of material and technical supply, the use of fixed assets, cost and profitability, distribution costs, etc.). According to the applied comparisons A. x. can be based only on the data of the enterprise under study or on a comparison of data from a number of enterprises, as well as industry average indicators (the so-called comparative, in industry - inter-factory analysis). Depending on the information used and the time of conducting, there are: operational analysis of the work of the enterprise and its individual divisions based on daily economic information; analysis of the activities of individual enterprises for a longer period according to periodic reporting; analysis of the activities of the enterprises included in the association, according to the summary reports. In terms of content and direction, analysis can be general economic (financial and economic, statistical and economic) or technical and economic. General economic analysis is carried out on the basis of periodic reporting data and is aimed at studying generalizing cost indicators of economic activity. The influence of engineering, technology, and product quality factors on these indicators is considered in the general economic analysis, but is not disclosed in detail. The technical and economic analysis deepens the general economic analysis, helping to study and evaluate in detail the technical level of the enterprise and its impact on economic indicators.

There are several stages in the analytical work. First, a work plan is drawn up (usually for a year with a quarterly distribution), which indicates the purpose and program of the analysis, the timing, performers, sources of information, as well as ways to fill in the missing information. Forms of analytical tables and graphs are developed in advance. Other technical means of summarizing the materials of analysis are also determined. At the next stage, source materials are selected (obtaining information), their reliability is checked, and analytical processing is carried out.

The most responsible stage A. x. e. - clarification of the reasons that caused deviations from the plan and changes in generalizing indicators, and then a quantitative measurement of the influence of these reasons on the analyzed indicators. To find out the causes of deviations and changes in the analyzed indicators, the circle of interacting factors is determined and their grouping is carried out. Then the interrelation of factors is revealed and the influence of factors independent of the enterprise is separated (eliminated). On the basis of measuring the positive or negative impact of individual factors, unused opportunities for improving the analyzed indicators of economic activity are determined. These unused opportunities are considered as the reserves of the enterprise in this area of ​​its work. At the last, final stage, the results of the analysis are summarized; formulate conclusions and final estimates, produce a summary calculation of the reserves for improving the efficiency of the enterprise; make proposals for the mobilization of on-farm reserves, the elimination of identified shortcomings and the consolidation of achievements.

A. x. d. industrial enterprises. Purposes: to assess the implementation of the plan and the changes that have occurred in the analyzed period compared to the previous ones; identify factors that caused positive and negative deviations from the plan and changes compared to previous periods; find reserves for increasing the efficiency of the enterprise and indicate ways to mobilize them. The analysis is preceded by checking the completeness and reliability of information, since the depth and validity of analytical conclusions and proposals depend on it.

An analysis of the organizational and technical level of an enterprise and its improvement (implementation of a plan to increase production efficiency) begins with a study of the state of technology, technology, organization of production and management and an assessment of the compliance of the organizational and technical level of an enterprise with the current level of development of science and technology. The state of engineering, technology, production organization and enterprise management is studied from the point of view of their impact on economic indicators: material consumption rates, waste sizes, labor intensity, labor productivity, cost, production cycle duration, capital productivity, profitability, etc. This section of the analysis is dealt with mainly in technical services of industrial enterprises, in branch research institutes, design bureaus. The quality and cost-effectiveness of the manufactured products are analyzed. This takes into account its various characteristics. The technical level of production is being studied - mechanization and automation of production processes, technical and energy armament of labor, age composition of equipment, share new technology and the effectiveness of its implementation, the progressiveness of the technology used, the compliance of technology and technology with modern achievements of science. In conclusion, an assessment of the level of technology and technology from the standpoint of their cost-effectiveness is given. The organization of labor and production, the efficiency of enterprise management are also analyzed. To assess the level of organization of production, its specialization, flow rate, terms of development of new types of products, reduction in the duration of the production cycle, as well as production maintenance costs are taken into account. Particular attention is paid to the compliance of the state of the organization of labor and production with the requirements of the scientific organization of labor (NOT). When analyzing the organization of enterprise management, the number of service personnel for its individual groups, the degree of mechanization of accounting, planning and computing work, the use of modern means office equipment to increase the efficiency of information, the organization of supply and marketing and its impact on the size of inventories and balances finished products.

Fulfillment of the plan for increasing production efficiency - the most important section of the technical industrial financial plan of the enterprise (See Technical industrial financial plan of the enterprise) - is checked on the basis of data on the actual economic efficiency of improving the design of products, equipment, technology and organization of production. At the same time, it is determined whether all the measures provided for by the plan have been completed; whether the planned deadlines for their implementation have been met; whether the actual savings and profits from the implementation of measures correspond to the planned ones. As a result, it turns out how these events influenced the results of economic activity.

An analysis of the availability of resources and their use is the next important section of A. x. e. industrial enterprises. It is carried out based on the grouping of resources according to three simple moments of the production process: labor resources, means of labor (fixed assets), objects of labor (material resources). The security of the enterprise for each of these three groups of resources and the degree of their useful use are determined. The actual indicators of the provision and use of resources are compared with the plan, with progressive standards, with data for previous years, as well as with indicators of other enterprises. Based on all these comparisons, an assessment of the use of resources is given and the influence of individual factors on production efficiency is clarified. Further, they find out the reserves for improving the work of the enterprise, subject to a more rational use of resources.

Availability and usage analysis labor resources begins with checking the compliance of the actual number of employees with the planned need for them. The composition of the personnel is being studied, for which groups and categories of workers deviations from the plan were made. Compliance with the production requirements of the composition of workers by profession and skill level is checked. The influence of the change in the number of engineering and technical workers on the strengthening of the design and technological services of the enterprise is considered. The movement of workers, the reasons for dismissal, the implementation of the plan for the organized recruitment of workers, for their training and advanced training are analyzed.

The most important issue in the analysis of the use of labor resources is the study of the factors that caused the deviation of labor productivity from the plan and its change in comparison with the previous period. First of all, the implementation of the plan is determined in % and the change in the average output per 1 worker, 1 worker and 1 main worker in %. Comparison of the degree of fulfillment of the plan or growth in terms of these indicators (in%) allows you to establish how the growth in labor productivity was affected by the change in the ratio between workers and other categories of industrial and production personnel (by fulfilling the plan in% or changing the average annual output per 1 worker and 1 worker in %) and a change in the ratio between main and auxiliary workers (according to the same indicators per 1 worker and 1 main worker).

To identify the factors of changes in labor productivity and reserves for its further growth, a separate study is made of the use of working time (extensive factors) and the average hourly output, which depends on the labor intensity of production (intensive factors). A separate study of these two groups of factors is due to the fact that the use of working time depends mainly on the organization of labor and production, and the average hourly output depends on the general organizational and technical level of the enterprise, which determines the labor intensity of products and the qualifications of workers. Through analysis, they reveal the causes of all-day and intra-shift unscheduled losses of working time and outline measures to eliminate them. They determine the reserves for increasing output by improving the use of working time. The reserves for reducing labor intensity are revealed by analyzing the individual components of the total cost of working time for production and enterprise management, namely: all the cost of piece time for the production of products in the main production (technological labor intensity), the time spent by auxiliary workers in the main workshops and for auxiliary production (labor intensity of service production), as well as the time spent by other categories of industrial and production personnel - engineers, employees, junior service personnel (labor intensity of management) for the entire volume of output.

For a more complete identification of the reserves for the growth of labor productivity, the dynamics of piece labor intensity over a number of years is studied, comparative analysis the labor intensity of individual products, individual parts and semi-finished products, and often individual processing operations at several related enterprises, or within the enterprise - at separate sections and workplaces. To assess the state of planning and rationing, the ratio of technically justified and experimental statistical norms is determined separately for the main and auxiliary shops, including production sites that slow down production growth.

The analysis also reveals the influence of the applied wage systems and, in particular, various forms of material incentives, which cause an increase in average earnings, on the level of labor productivity. Compliance with the ratio of growth rates of labor productivity and average earnings is checked, how this ratio affected the cost of production. Measures are being developed to eliminate the causes of unproductive wage payments.

The analysis of the use of labor resources ends with a summary calculation of the identified reserves for improving the use of working time and reducing the labor intensity of production. A possible increase in the volume of production and a decrease in the cost of production is determined, subject to the activation of these reserves.

An analysis of the availability of labor means (fixed assets) and their use makes it possible to establish whether the fixed assets of the enterprise were replenished in a timely manner and in sufficient volume, what is their technical condition and how the available equipment fleet is used: by the degree of its participation in production (the share of operating equipment in relation to established and to everything available); on the use of the calendar regime and planned fund of machine time (extensive factors affecting the return on assets) and on the use of power (intensive factors in the use of labor tools). The efficiency of the use of fixed assets is determined based on the rate of return on assets, i.e. the ratio of production to the average size of fixed assets production assets. For this calculation, production is usually measured in the most generalized value terms, and with further detailing of the analysis also in natural and conditional meters. The use of natural and conditional meters makes it possible to identify the impact of assortment shifts in manufactured or sold products on changes in capital productivity in comparison with the plan and the previous period.

To characterize the use of individual groups of technologically homogeneous or related equipment, the planned and reported indicators of product removal per 1 machine-hour are compared, calculated on the basis of product counting in physical or conditional meters. The impact on the return on assets of a change in the share of the active part of fixed production assets - working machines and equipment in their total cost is revealed. To this end, they study the changes that have taken place in the structure of fixed production assets and compare the growth in capital productivity per 1 ruble of the cost of all these funds and 1 ruble of the cost of production equipment. Also determine the return on assets for 1 m 2 production area. To assess the technical condition of funds, their depreciation (in% of the original cost) and the renewal coefficient are determined and compared with the base period or with planned calculations.

Of particular importance is the analysis of the availability and use of production equipment. Check whether all planned equipment has been received and installed, what part of it is working. To assess the use of the machine time fund, the planned and actual shift ratios are compared. Next, the use of the operating time of the equipment is checked by the number of days worked and during the day. To fully characterize the use of the machine time fund, a balance of equipment use is drawn up.

The use of equipment capacity is checked by comparing the actual indicators of product removal per machine hour with the planned and indicators of previous periods, as well as related advanced enterprises. The growth of equipment capacity and the improvement of its use depend on the improvement of processing technology and the improvement of the skills of workers. Therefore, when analyzing the use of equipment capacity, data on the implementation of the plan of organizational and technical measures are involved, providing for the mechanization and automation of auxiliary operations, an increase in processing speeds and chemical reactions, and other improvements. In the summary calculation of the reserves for increasing the return on assets, they are divided into reserves for improving the use of the machine time fund and reserves for increasing the productivity of equipment for 1 machine hour of work.

The availability of resources for objects of labor (material resources) and their use are studied in the same sequence as in the two groups of resources discussed above. They analyze the implementation of the logistics plan in terms of volume, assortment and delivery time, the state of inventories and their compliance with established standards. On this basis, a conclusion is made about the impact of the implementation of the logistics plan on the output of products in a given volume and assortment. The analysis of the implementation of the supply plan is supplemented by an assessment of the optimality of stocks, and special attention is paid to their completeness. The most important section of the analysis of material resources is the study of their use. If, according to the nature of production and consumption at a given enterprise, it is possible to calculate general indicators of the use of raw materials and materials in the form of coefficients for the output of products from raw materials or the average percentage of waste, then such coefficients are determined and then compared with similar indicators of the plan of advanced enterprises and in dynamics over several years. At enterprises where current records of deviations from established material consumption rates are kept, it is possible to systematically identify the causes of overspending or saving material resources. At enterprises where there is no such accounting, periodically compiled estimates, inventory data and sample surveys are used. The analysis of the use of material resources is completed by determining its impact on the volume, assortment and cost of production and developing measures to mobilize the identified reserves.

A particularly large place in A. x. e. industrial enterprises is occupied by the analysis of the implementation of the technical and industrial financial plan, which is carried out in the following sequence: analysis of production and sales of products; analysis of profit, profitability and cost; analysis of the financial condition.

The analysis of production and sales of products includes an assessment of the fulfillment of the plan in terms of the volume of gross, marketable and sold products, in terms of assortment and grade, as well as in terms of the volume of useful work of the enterprise based on cost and natural indicators. To analyze the composition of products, it is grouped according to various criteria, for example, into appropriate and not corresponding to the production profile, material-intensive and labor-intensive, new and comparable to last year, products that are in high demand and have limited sales, profitable, unprofitable, unprofitable, etc. E. Examination of the composition of products and the fulfillment of the plan for individual groups makes it possible to give a versatile assessment of the efficiency of an enterprise from the point of view of its compliance with the national economic interests. In the same way, the fulfillment of the plan for the assortment and the factors that influenced the fulfillment of the plan for the production and sale of products are determined, and their relative influence is measured. This part of the analysis aims to reveal the reserves for increasing the volume of output and sales. When analyzing profit, profitability and cost, special attention is paid to studying the reasons for the deviation of the profitability indicator from the plan and from the level of the previous period. Find out and separately determine the influence of individual factors on the deviation from the plan of the amount of profit, the size of fixed assets and working capital. At the same time, the goal is to consolidate and strengthen the positive impact of some factors and eliminate the negative impact of others. Since profitability increases as a result of an increase in the volume of production and sales, as well as an increase in capital productivity and a decrease in cost, the analysis of profit and profitability is also organically linked to the analysis of cost. It includes an assessment of the implementation of the plan at cost, the study of the reasons for its change and the identification of reserves for its further reduction. For this purpose, the production costs are analyzed by elements and calculation items. When analyzing costs, they separately consider the costs of materials, wages, maintenance and production management, and other costs. Separate types of costs are studied in more or less detail, depending on their share in the formation of the cost of production. As a result, a summary calculation of the identified reserves to reduce costs and increase profits is made. These reserves are usually divided into 2 groups: the elimination of losses and unproductive expenses (including unjustified overexpenditures against planned and estimated appointments) and the improvement of the use of fixed assets, material, labor and monetary resources based on an increase in the organizational and technical level of the enterprise compared to the planned one.

Analysis of the financial condition of the enterprise covers the formation and use of certain types of financial resources, their placement in different types material assets, solvency assessment and financial stability enterprises, the rate of turnover of funds. An analysis of the financial condition is carried out mainly according to the balance sheet (See Balance Sheet), therefore it is often called balance analysis. In the process of analysis, they find out: the solvency of the enterprise and its customers, the availability of own working capital in accordance with the planned need for them, the safety of funds, the reasons for changing their amount during the analyzed period; fulfillment of the profit and profitability plan; the state of inventories of inventory items and sources of their formation; placement of own, borrowed, attracted and special sources of funds in asset items; security of loans and their effectiveness; settlement relations with debtors and creditors; turnover of working capital; formation and use of economic incentive funds; they also check the safety of their own working capital, whether they are diverted from turnover into costs, which should be made from special sources of financing. Separately, they analyze the attraction and use of long-term and short-term loans, their direction for their intended purpose, security and repayment of loans on time. They find out the impact of lending on improving the organizational and technical level of the enterprise, expanding production, accelerating the turnover of funds, reducing costs, increasing profits. They also analyze the implementation of the plan for the accumulation of special sources of funds (for example, the depreciation fund, the material incentive fund, and other economic incentive funds), as well as their use for their intended purpose. When analyzing the state of settlements, they find out the reasons and terms for the formation of receivables and payables, leading to an unscheduled redistribution of working capital between enterprises. Since the main reason for the formation of accounts payable is the slowdown in the turnover of working capital, the state of stocks of inventory items is studied in detail in the context of individual balance sheet items and for individual types and varieties of material resources. Determine the reasons for the deviation of the actual turnover of funds from the planned and in the previous period. Calculate the amount of funds released from circulation due to the acceleration of turnover or additionally attracted into circulation due to a slowdown in turnover. They complete the analysis of the financial condition with the development of measures to improve the efficiency of the use of all sources of funds, accelerate the turnover of working capital and ensure the timely fulfillment of all financial obligations of the enterprise to creditors, the State Bank and the state budget.

S. B. Barngolts.

A. x. e. contractors construction organizations and construction sites. It aims to study the results of the work of a contracting construction, installation or specialized organization and construction for a certain period of time and evaluate them. Main objects of analysis: implementation of the commissioning plan production capacity and other construction objects, capital investments, contract work, labor productivity and industrialization of construction, the cost of construction and installation works, profitability and financial condition of a construction organization.

Fulfillment of the plan for commissioning production facilities and other construction facilities is the main indicator in assessing the production and economic activities of a general construction organization acting as a general contractor, installation and specialized organizations (subcontractors), as well as a developer. Therefore, the study of the work of contractors and construction sites begins with an analysis of the implementation of the plan. Check compliance with the established deadlines for the commissioning of individual facilities or their complexes. At facilities whose commissioning has not come or is delayed, the implementation of the contract work plan is being studied. At the same time, they check whether funds are being scattered over many launch and back-up facilities and whether the completion of work at launch facilities is delayed. They check how the pace of work ensures the timely commissioning of each of them. The level of implementation of the plan for individual objects is compared with the overall implementation of the plan by this organization and the lead or lag in the production of work for each is established. Overfulfillment of the work plan at the estimated cost does not yet indicate that the commissioning of the planned objects has been ensured. Often, the amount of construction and installation work in the contract work program for individual facilities is not determined accurately enough, so the completion of work is studied according to the established stages of construction and certain types of work (for example, sanitary, thermal insulation, etc.). For this purpose, the information of the network schedule for the construction of the facility is effectively used.

When evaluating the implementation of the housing construction program, it is established whether the residential buildings provided for by the plan, the total living area, the number of apartments have been put into operation, and the implementation of the plan is determined by the estimated cost of construction and installation works for residential construction projects.

Analysis of the implementation of the contract work program as a whole in a general construction organization (acting as a general contractor in construction) covers work performed both on its own and by specialized and installation organizations involved as subcontractors. In this case, first of all, they study the degree of implementation of the contract work program (including work carried out by subcontractors), and then the implementation of the construction and installation work plan directly by the general contractor. The latter is necessary when analyzing the cost of production, the number of workers, the salary fund, and other indicators of the financial and economic activities of a construction organization, since the salary fund and labor limits, the task of increasing labor productivity and reducing costs, as well as the necessary financial resources are allocated to the construction organizations in accordance with the established plan of work performed on their own.

When analyzing the implementation of the contract work program, the general construction organization establishes the implementation of the plan for general agreements with individual developers, as well as for the industry as a whole (ministries, departments). This plan is the main one for the organization, its implementation ensures the timely commissioning of the facilities under construction provided for by the state plan. When analyzing the implementation of the contract work program by a specialized or installation organization, the implementation of the plan under subcontract agreements with the general contractor is studied accordingly. The over-fulfillment of the plan for facilities built at the expense of special funds outside the state capital investment plan, in excess of the sources available for this, cannot be regarded as a positive phenomenon. Due to non-centralized sources, capital works can be carried out within the allocated material funds. The plan can be overfulfilled only if additional local material and other resources are found. It is not allowed to perform work on objects not provided for in the state capital investment plan at the expense of material and other resources allocated for objects provided for by the state plan.

After analyzing the implementation of the program of contract work in areas, customers and facilities, it is established whether the program has been completed by performers. A general construction organization is a general contractor, responsible for the work of subcontractors involved by it. Therefore, it is important not only to determine the degree of implementation of the plan by each contractor, but also to establish the fault of which executing organization did not complete the construction and installation plan for a particular customer, construction site, object, etc., if such cases occurred.

When analyzing the factors affecting the implementation of the plan for commissioning the production facilities of construction facilities and the program of contract work, they check the availability of workers to the organization, the fulfillment of the task for increasing labor productivity, the implementation of the plan for the development of new equipment and mechanization of work, etc. timeliness of receipt of design estimates, technological equipment to be installed. Labor factors in construction are analyzed basically in the same way as in industry.

The analysis of the implementation of the mechanization plan and the use of construction machines is primarily aimed at opening up the available reserves for expanding mechanization. construction works. When analyzing the mechanization of construction, they study the use of construction machines, establish the fulfillment of the plan either by output per unit of machine power (excavators, dredgers, bulldozers, cranes, etc.), or by the number of worked machine shifts (compressors, forklifts, etc.). Along with this, the size and causes of downtime (whole-shift, intra-shift, etc.) are clarified. It is important to identify the provision of a construction organization with materials, structures, details, design and technical documentation in terms of the timing of its receipt and completeness, the timeliness and completeness of the provision by customers of the necessary technological equipment to be installed in buildings and structures under construction; whether there are sufficient construction sites for the work, especially in the reconstruction and expansion of an existing enterprise.

Analysis of the cost of construction and installation works determines the implementation of the specified cost reduction not only for the organization as a whole, but also for certain types of work, by cost items, as well as to identify the reasons affecting the implementation of this task, and reserves for further reduction in the cost of work. To this end, they study the implementation of the plan of organizational and technical measures that provide for savings in material and monetary costs. First, they check the compliance of the total amount of savings calculated in the plan with the specified reduction in the cost of work on state plan. Then they consider the level of implementation of the plan for individual organizational and technical measures, as well as the amount of savings received from these activities for individual cost items for construction and installation work. At the same time, reserves for further reducing the cost of work are identified. Analyzing the reasons that affect the cost of construction and installation works, it is advisable to first find out how the salary fund of the construction organization as a whole is spent. By comparing the actually spent payroll fund with the planned one, recalculated as a percentage of the completion of the construction and installation work plan, it is possible to establish whether the cost of work for this cost element has increased or decreased.

When analyzing the procurement cost building materials at the supply office or construction department(if it directly conducts procurement) compare the actual costs per unit of certain types of materials, and then for the entire quantity harvested, with their estimated cost, and if there are planned and estimated prices, with the cost at these prices. When analyzing the consumption of materials, they check the implementation of the organizational and technical measures provided for by the plan to reduce consumption or replace scarce and expensive materials with local, cheaper ones, and determine the effectiveness of these measures.

An analysis of the financial condition of a construction organization usually begins with checking the fulfillment of the profit plan and its use. The so-called. non-operating losses, since the reasons for the deviation of actual profit from the plan for construction and installation work are identified in the analysis of the cost. The content of the analysis of the financial condition of contracting construction organizations in terms of the issues studied is basically the same as that of industrial enterprises.

When analyzing the economic activities of the developer (construction site), they study the implementation of the plan for commissioning production facilities and other construction projects, the plan for capital investments and the commissioning of fixed assets, the concentration of capital investments and the state of construction in progress, the provision of construction with design estimates, equipment to be installed , and some materials. When analyzing the financial condition of a construction site, they study the correspondence of the received financing to the volume of capital investments actually made, the use of working capital, bank loans, and the implementation of the plan for mobilizing internal resources.

The indicators of commissioning of production capacities by contractors and developers differ significantly. The contractor is responsible for creating production facilities and handing them over to the developer for a comprehensive testing of equipment and the start of production, and the developer is responsible for commissioning the facilities he has accepted, for producing products and developing design capacities on time. Feature A. x. e. builder - study of the plan for commissioning fixed assets at an estimated, and not at inventory cost, included in the fixed assets of the relevant enterprises, organizations and institutions, as well as studying the volume of construction in progress, which in many cases is formed as a result of the dispersion of funds allocated for capital construction. Much attention is paid to the analysis of the economic efficiency of capital investments in the construction of industrial or other enterprises. A comprehensive examination of the technical and economic indicators of an object under construction and their comparison with the indicators of other projects or existing enterprises make it possible to identify reserves for saving capital investments, raising the level of production, and reducing production costs.

S. P. Timofeev.

A. x. d. socialist s.-x. enterprises. A comprehensive study of the economic activity of state farms, collective farms, and other agricultural enterprises. enterprises (breeding plants, fruit nurseries, experimental stations, educational farms, etc.) aims to increase its efficiency.

With A. x. e. They pay special attention to the analysis of the fulfillment by state and collective farms of plans for the sale of products to the state. The fulfillment of plans is analyzed by comparing the quantity of products sold by its individual types with those established according to the plan. The objects of analysis are: the economic efficiency of the use of land and equipment, the implementation of the plan for the sale of products to the state, labor productivity, the cost of production, profitability of production, financial condition.

Since the main and main means of production in agriculture- land, the analysis begins with an assessment of the use of land assigned to a state farm or collective farm. First of all, by comparing the amount of arable land (arable land, fallows, fallows) with the amount of land under crops and pure fallows, the degree of use of arable land is established; by comparing the area of ​​natural hayfields assigned to the farm, with the number of harvested hectares, the level of use of natural hayfields is determined. Then they study the implementation of the plan for sown areas, yields, gross output and evaluate the economic efficiency of land use. Gross agricultural output consists of agricultural products (plant growing) and livestock products. The value of gross crop production produced per 1 ha or 100 ha arable land, characterizes the economic efficiency of the use of arable land. The cost of products received on average per 1 ha natural hayfields, characterizes the economic efficiency of the use of meadows.

When analyzing the development of animal husbandry, the first thing to be studied is the fulfillment of the plan for increasing the number of livestock and its productivity. Particular attention is paid to the creation of a forage base. The economic efficiency of animal husbandry is characterized by the cost of products produced in animal husbandry per 1 ha s.-x. land. The exception is farms specializing in livestock fattening. In addition to feed of their own production, they consume purchased feed. Therefore, when analyzing the use of land, as well as when analyzing the gross livestock output of these farms, the cost of consumed purchased feed is excluded from the value of gross output. The differences in natural conditions for keeping and raising animals in different zones of the country are also taken into account. The growth of livestock on a particular state farm or collective farm is compared with the average data of enterprises in their district, region, or neighboring farms, and not with farms located in other zones and other conditions.

The provision of animals with feed is analyzed separately in the stall and pasture periods of livestock keeping. The plan for the need for feed in the analysis is specified depending on the actual availability of livestock. When considering the forage base, it is established to what extent the structure of sown areas corresponds to the objectives of the development of animal husbandry and what measures are being taken to improve meadows and pastures. The correctness of the consumption of feed is determined using natural and cost meters. Analyze the provision of animals with premises. The damage to the farm is caused both by the lack of premises for animals and the presence of unused space.

Many state farms and collective farms of the USSR, in addition to plant growing and animal husbandry, are engaged in the processing of their products, manufacture various kinds of products necessary to satisfy their needs, and in a number of cases to sell them. The predominant part of the state farms and many collective farms have repair shops, are engaged in peat extraction, logging, etc. Here, A. x. carry out similarly A. x. e. industrial enterprise.

Important stage A. x. e. - analysis of the use of technology. Analysis of the use of trailed agricultural inventory - plows, seeders, cultivators, etc., as well as grain cleaning machines, are carried out by comparing the number of works performed by them with technical capabilities (this takes into account the seasonality of production and planned agrotechnical terms of work).

When analyzing the results of economic activity of page - x. enterprises take into account the large volume of work in progress and the fact that in agriculture a significant part of the output (seeds, feed) is consumed within the economy.

In A. x. etc. pay great attention to labor productivity and production costs. The most important factor determining the cost price of page - x. products in crop production, - yield per 1 ha sowing crops and the amount of costs for their production. In case of non-fulfillment of the plan for any indicators, the reasons are clarified and their impact on the cost is established. By comparing actual costs with planned standards, overspending or savings by 1 ha sowing. In animal husbandry, the main factors that determine the cost of production are the productivity of animals and the level of production costs. The productivity of animals largely depends on the breed composition of animals, the availability of food, buildings, and the level of mechanization of labor-intensive processes. To identify the real reasons for the deviation of actual costs from planned ones, a technical and economic analysis of the results of measures taken in the reporting period is carried out and their effectiveness is established. When analyzing production costs item by item, special attention is paid to the cost of feed and the correctness of spending the wage fund. An itemized analysis of production costs shows whether the economy is being managed.

Conditions of page - x. production in different divisions (teams, farms, production sites, departments, as well as service and auxiliary production) are different and depend mainly on soil fertility, location, crop rotation, etc. Therefore, along with the characteristics of the cost of crop production and animal husbandry as a whole on the farm, they analyze the work of on-farm units.

The final stage A. x. e. - determination of financial results in general for the economy, which are decisively influenced by profit from the sale of products. Financial results are also affected by non-operating profits and losses, for example, write-downs of inventories and goods, write-offs of receivables, etc. When analyzing profitability, they reveal the impact on it of premiums to prices for excess sales of wheat and rye, changes against the plan for the volume and structure of sales , in particular the impact of changes in the share of grain, vegetable and industrial crops, as well as the main types of livestock products.

The analysis of the financial condition of a state farm has basically the same content and is carried out by the same methods as the analysis of industrial enterprises. In state farms that have been converted to full self-financing, special attention is paid to the distribution of profits, the formation of funds for capital investments, and the use of funds earmarked for material incentives and social and cultural events.

The experience of many state and collective farms shows that periodic analysis of production and financial activity helps to better fulfill plans and make fuller use of reserves.

T. S. Mityushkin.

A. x. e. transport enterprises and organizations. A. x. on railway, water, automobile and air transport aims to evaluate the results of their work from the standpoint of maximum satisfaction of the needs of the national economy and the population. They analyze the implementation of the transportation plan and loading and unloading operations in terms of the total volume of transportation of goods and passengers in ton and passenger-kilometers, the total length of runs, taking into account the ratio of loaded and empty mileage, the degree of use of carrying capacity Vehicle, loading and unloading. Since the volume of traffic is predetermined by loading, the implementation of the plan by the railway department. in terms of operational ton-kilometers depends on the acceptance of loaded wagons from other sections and on the departure of vehicles loaded at the stations of a given section of the road. The impact on the implementation of the plan for operational ton-kilometers of deviations in the volume of loading, the length of the loaded flight and the dynamics of the load is calculated. Failure to fulfill the loading plan is often caused by shortcomings in the use of the time fund and the carrying capacity of vehicles. The fulfillment of the plan in terms of the volume and composition of transportation also depends on how the clientele fulfills the plan for presenting goods for shipment. Separately, the influence of the use of rolling stock on the size of the runs of trains and locomotives is analyzed.

In water transport, the duration of navigation has a great influence on the implementation of the transportation plan. This impact is measured by multiplying the number of days of lengthening or shortening of the navigation period compared to the plan by the average planned volume of traffic per day. The volume of traffic by month, especially in water transport, fluctuates considerably under the influence of seasonality and other factors. The study of the reasons for the unevenness of transportation, the elimination of the influence of factors that do not depend on the operation of transport, and the development of measures to increase the uniformity of transportation are important tasks of analysis. It is carried out both for the total volume of traffic and for the most important goods transported by individual modes of transport. As a result of the analysis of transportation and loading and unloading operations, the possibilities of eliminating oncoming traffic, reducing the average radius of transportation, improving the use of time and the power of vehicles are clarified.

The level of their prime cost and the profitability of the operation of transport depend on how the plan for the volume and composition of transportation is carried out. Cost of transportation per 10 t-km and 10 passenger-kilometers are compared with the plan and determine the savings or cost overruns for the entire volume of traffic performed. Then the actual costs of the cost elements are compared with the plan, recalculated for the amount of work performed in t-km. With such a recalculation, the costs are grouped into dependent and independent of the volume of transportation. Only dependent expenses are recalculated and expenses that do not depend on the amount established by the plan are added to them. Dependent costs are distributed by type of transportation. Appropriate calculations determine the impact on the average cost of transportation changes: the structure of traffic, the volume of traffic and the level of costs compared to planned norms.

In the cost of transportation by water transport, the largest share is the cost of maintaining the fleet. Overexpenditure or savings on them largely depend on the length of the inter-navigation period and on the rational use of ship crews for ship repair during this period.

Comparison of the cost of transportation by different modes of transport makes it possible to choose the most economical way to transport certain types of goods. In general, the content and methods of analysis of the cost of transportation are very close to the analysis of the cost of industrial products.

An important section of the analysis is the study of transportation revenues and the assessment of the fulfillment of the profit plan. When analyzing the implementation of the plan for income from transportation, they find out the impact of changes in the volume of traffic, as well as their structure by type of cargo. The average income rate for certain types of cargo is affected by the ratio of high and low speed transportation, as well as the use of exceptional tariffs and surcharges for the transportation of long cargo, for transportation in the autumn period, etc. The average income rate for the entire volume of transportation, except In addition, the composition of the transported goods, for which different income rates are set, affects. The analysis identifies and measures the impact of all these factors on the implementation of the traffic revenue plan. Ultimately, the fulfillment of the profit plan and the impact on it of the volume of transportation, their cost, changes in the average income rate, received and paid fines, penalties and other unplanned profits and losses of transport are determined. Otherwise, the analysis of profit and profitability is carried out in the same manner as in industrial enterprises.

The analysis of the financial condition of enterprises and economic organizations of transport is aimed at assessing the availability of their own working capital, the effectiveness of their use, checking their safety, the completeness of attracting and securing loans from the State Bank. A special feature is the great attention paid to the study of the state of settlements between economic units and higher organizations, and mainly to the correctness and timeliness of payments for transportation. The sequence of consideration of individual issues and methods for calculating indicators of financial condition are almost the same as the analysis of the financial condition of industrial enterprises.

Lit.: Weizman N.R., Counting analysis. Basic methods for analyzing the activities of an industrial enterprise according to accounting data, M.-L., 1934, 7th ed., M., 1949; Tatur S. K., Analysis of economic activity, M., 1934; Afanasiev A., Analysis of the report of an industrial enterprise, M.-L., 1938; Barngolts S. B., Sukharev A. M., Economic analysis of the work of industrial enterprises, M., 1954; Poklad II, Economic analysis of the production and financial activities of industrial enterprises, M., 1956; Course of analysis of economic activity, author. team, ed. M. I. Bakanona and S. K. Tatura, M., 1959, 2nd ed., M., 1967: Economic analysis of the work of enterprises, author. team led by A. Sh. Margulis, parts 1-2, M., 1960 - 61: Proceedings of the 1st All-Union Conference "Organization and methods of economic analysis of the work of enterprises", M., 1963; Rubinov M.Z., Savichev P.I., Analysis of the work of an industrial enterprise, L., 1964: Dyachkov M.F., Accounting and analysis of economic activity in construction, M., 1966; Mityushkin T. S., Analysis of the economic activity of socialist agricultural enterprises, M., 1966; Bleshenkov A., Analysis of the economic activity of state farms and collective farms, M., 1966: Economic analysis of the activities of industrial enterprises, author. team, ed. V. I. Pereslegina, M., 1967. See also lit. at Art. Technical and economic analysis of economic activity Economic dictionary

The role of analysis

Subject and method of AHD

Product quality analysis

Competitiveness analysis

Analysis of the product range

Analysis of the rhythm of production

Analysis of marriage and losses from marriage

Assessment of the movement and technical condition of the OS

Analysis of capital productivity of fixed production assets

Assessment of the level of production capacity utilization

Analysis of the provision of the organization with labor resources

Analysis of commercial expenses

Analysis of costs per ruble of goods produced

Solvency assessment

Financial leverage

The role of analysis

At present, AHD occupies an important place among the economic sciences. It is considered as one of the functions of production management.

Economic analysis precedes decisions and actions, justifies them and is the basis of scientific production management, ensures its objectivity and efficiency. Thus, economic analysis is a management function that ensures the scientific nature of decision making.

The role of analysis as a means of production management is increasing every year. This is due to various circumstances. First of all, the need for a steady increase in production efficiency due to an increase in the shortage and cost of raw materials, an increase in the science and capital intensity of production. Secondly, a departure from the command-administrative management system and a gradual transition to market relations. Thirdly, the creation of new forms of management in connection with the denationalization of the economy, the privatization of enterprises and other measures of economic reform.

An important role is given to analysis in the determination and use of reserves for increasing the efficiency of production. It promotes the economical use of resources, the identification and implementation of best practices, the scientific organization of labor, new equipment and production technology, the prevention of unnecessary costs, etc.

So, AHD is important element in the production management system, an effective means of identifying on-farm reserves, the basis for the development of scientifically based plans and management decisions.

Subject and method of AHD

Under subject economic analysis refers to the economic processes of enterprises, their socio-economic efficiency and final financial performance, emerging under the influence of objective and subjective factors, reflected through the system of economic information.

Method economic analysis is a way of approaching the study business processes in their gradual development.

characteristic method features economic analysis are:

determination of a system of indicators that comprehensively characterize the economic activity of organizations;

establishing the subordination of indicators with the allocation of aggregate productive factors and factors (main and secondary) that affect them;

identification of the form of the relationship between factors;

the choice of techniques and methods for studying the relationship;

quantitative measurement of the influence of factors on the aggregate indicator.

The set of techniques and methods that are used in the study of economic processes is methodology of economic analysis .

The methodology of economic analysis is based on the intersection of three areas of knowledge: economics, statistics and mathematics.

The economic methods of analysis include comparison, grouping, balance and graphical methods.

Statistical methods include the use of average and relative values, the index method, correlation and regression analysis, etc.

Mathematical methods can be divided into three groups: economic (matrix methods, the theory of production functions, the theory of input-output balance); methods of economic cybernetics and optimal programming (linear, non-linear, dynamic programming); methods of operations research and decision making (graph theory, game theory, queuing theory).

Characteristics of the main techniques and methods of AHD

Comparison- comparison of the studied data and facts of economic life. There are horizontal comparative analysis, which is used to determine the absolute and relative deviations of the actual level of the studied indicators from the baseline; vertical comparative analysis used to study the structure of economic phenomena; trend analysis used in the study of the relative growth rates and growth of indicators over a number of years to the level of the base year, i.e. in the study of the series of dynamics.

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.

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.)

balance method consists in comparing, juxtaposing two sets of indicators tending to a certain balance. It allows you to identify as a result a new analytical (balancing) indicator.

Graphic way. Graphs are a scale representation of indicators and their dependencies using geometric shapes.

Index Method is based on relative indicators expressing the ratio of the level of a given phenomenon to its level, taken as a basis for comparison. Statistics names several types of indices that are used in the analysis: aggregate, arithmetic, harmonic, etc.

Method of correlation and regression (stochastic) analysis is widely used to determine the closeness of the relationship between indicators that are not functionally dependent, i.e. The relationship does not appear in each individual case, but in a certain dependence.

Matrix Models represent a schematic reflection of an economic phenomenon or process using scientific abstraction. The most widespread here is the method of analysis "cost-output", which is built according to a chess scheme and allows in the most compact form to present the relationship between costs and production results.

Mathematical programming- this is the main means of solving problems of optimizing production and economic activities.

Operations Research Method aimed at studying economic systems, including the production and economic activities of enterprises, in order to determine such a combination of structural interrelated elements of systems, which to the greatest extent will allow determining the best economic indicator from a number of possible ones.

Game theory as a branch of operations research, it is a theory of mathematical models for making optimal decisions under conditions of uncertainty or conflict of several parties with different interests.

Product quality analysis

Product quality- a set of product properties that can satisfy certain needs 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; - share of exported products, including 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 specific gravity of rejected products, losses from marriage, etc.

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

where C 0 , C 1 - respectively, the price of the product before and after the change in quality;

C 0 , C 1 - the cost of the product before and after the change in quality;

VVP K - the number of high quality products manufactured;

RP K - the number of high quality products sold.

Competitiveness analysis

Under competitiveness is understood as a set of qualitative and cost characteristics of a product that contribute to the creation of the superiority of this product over competing products in meeting the specific needs of the buyer. Competitiveness is assessed by comparing the parameters of the analyzed products with the parameters of the comparison base. The comparison is carried out by groups of technical and economic parameters. In the assessment, differential and complex assessment methods are used. The differential method for assessing competitiveness is based on the use of single parameters and their comparison. The calculation of a single indicator of competitiveness is carried out according to the formula:

where qi is a single parametric indicator of competitiveness for the i-th parameter (i= 1, 2, 3,..., P); Pi- the value of the i-th parameter for the analyzed products; P i 0 - the value of the i-th parameter, at which the need is fully satisfied; P - number of parameters. Since the parameters can be evaluated in different ways, when assessed by normative parameters, a single indicator takes only two values ​​- 1 or 0. At the same time, if the analyzed product complies with mandatory norms and standards, the indicator is 1 if the product parameter does not fit into the norms and standards , then the indicator is equal to 0. Calculation of the competitiveness indicator (K):

where Q is the quality of the goods; C - the quality of after-sales service or service.

Analysis of the product range

A necessary element of analytical work is analysis of the implementation of the plan for the nomenclature and assortment. Nomenclature- a list of product names and their codes established for the relevant types of products in the All-Union Classifier of Industrial Products (OKPP) operating in the CIS.

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.

Evaluation of the implementation of the plan for the nomenclature is based on a comparison of the planned and actual output of products for the main types included in the nomenclature. Evaluation of the implementation of the plan for the assortment can be carried out:

by the method of the least percentage by the share in the general list of product names, according to which the production plan was made by the method of the average percentage according to the formula

VP a = VP n: VP 0 x 100%,

where VP a - fulfillment of the plan for the assortment,%;

VP n - the sum of actually produced products of each type, but not more than their planned output;

VP 0 - planned output.

Formulas for calculating indicators of the average number

Indicator	Calculation formula
Average number,
Average number,
Average number actually working, R C F

Analysis of labor movement indicators

An important component of the analysis of labor resources of the organization is the study of the movement of labor. Considering the movement of the labor force, it should be borne in mind that the frequent change of workers hinders the growth of labor productivity. It is necessary to analyze the causes of staff turnover (social security status, absenteeism, care for own will and others), the dynamics of the composition of dismissals: individual and collective, change of official position, number of transfers to other positions, retirement, contract expiration, etc.

The analysis is carried out in dynamics over a number of years based on the following coefficients:

acceptance turnover ratio ( K P) is the ratio of the number of all hired employees for the reporting period ( R P) to the average number of employees for the same period ( R SS):

K P = R P / R SS,

disposal turnover ratio ( K B) is the ratio of all retired workers ( R) in the reporting period to the average number of employees:

K B = R Y / R SS,

the sum of the values ​​​​of the coefficients for admission and disposal characterizes the total turnover of the labor force:

K OVR = K P + K V.

The turnover of labor power is divided into excessive and normal. Normal - this is a turnover that does not depend on the organization, due to such reasons as conscription into the army, retirement and study, transfer to elected positions, etc. Dismissal of one's own free will, for absenteeism is attributed to excessive labor turnover.

Staff turnover rate ( K T) is the ratio of the excess labor turnover ( R Y*) for a certain period to the average number:

K T = R Y* / R SS.

Composition constancy factor ( K POST) is the ratio of the number of employees who worked for the entire period ( R R) to the average headcount:

K POST = R R / R SS

The level of labor discipline (K D) is determined by calculation.

K D \u003d 1 - R P / R SS

where R P is the number of workers fired for absenteeism.

Analysis of the use of working time

The volume of production of goods depends not so much on the number of workers, but on the amount of labor expended on the production, determined by the amount of working time. Therefore, the analysis of the use of working time is an important part of the analytical work in the organization. In the process of analyzing the use of working time, it is necessary to check the validity of production tasks, study the level of their implementation, identify losses in working time, establish their causes, outline ways to further improve the use of working time, and develop the necessary measures.

Analysis of the use of working time is carried out on the basis of the balance of working time. Depending on the goal and the accuracy of measuring the reserves for increasing labor productivity, various values ​​​​of the working time fund are used: nominal, secret, effective (useful). The main components of the balance are presented in the table.

The main indicators of the balance of working time per worker

The completeness of the use of labor resources is estimated by the number of days and hours worked by one employee for the period, as well as by the degree of use of the working time fund. Such an analysis is carried out both for individual categories of personnel, and for the organization as a whole.

To analyze the use of the total calendar fund of time, it is necessary to determine its potential value. Working Time Fund ( T RV) depends on the number of workers ( R p), the number of hours worked per working day on average per year ( D), the average working day ( t):

In the course of the analysis, it is necessary to identify the causes of the formation of losses of working time. The classification of working time losses divides working time losses into reserve-forming and non-reserve-forming ones. Reserve-forming losses are losses that can be reduced with a systematic organization of work to reduce the loss of working time. Among them may be: additional leave with the permission of the administration, absence from work due to illness, absenteeism, downtime due to equipment malfunction, lack of work, raw materials, materials, fuel, energy, etc.

Labor productivity analysis

Labor productivity is one of the most important qualitative indicators of the work of the organization, an expression of the effectiveness of labor costs. The level of labor productivity is characterized by the ratio of the volume of production and sales of goods or work performed and the cost of working time.

The rate of development of industrial production, the increase in wages and incomes, and the size of the reduction in the cost of production depend on the level of labor productivity. Increasing labor productivity through the mechanization and automation of labor, the introduction of new equipment and technology has practically no boundaries, therefore, the purpose of analyzing labor productivity is to identify opportunities for further increasing output through increased labor productivity, more rational use of workers and their working time.

Based on these goals, the following tasks of studying labor productivity in organizations are distinguished: - measuring the level of labor productivity and its dynamics; - studying the factors of labor productivity and identifying reserves for its further increase; - analysis of the relationship between labor productivity and other economic indicators that characterize the results of the organization's work.

Labor productivity is characterized by the volume of production of goods (the volume of work performed) produced by one employee per unit of working time. When planning, accounting and analyzing, labor productivity is usually calculated according to the formula:

where V is the volume of production of goods;

T is a labor indicator in relation to which labor productivity is calculated.

The volume of production of goods and, accordingly, labor productivity can be expressed in natural, conditionally natural, cost and labor units of measurement. Cost indicators are universal, currently determined through contractual prices, but they are influenced by inflation and do not very clearly characterize real labor productivity. In-kind indicators, in turn, are of limited use, are used in the preparation of plans for enterprises (main workshops and sections), are not affected by inflation, and give an actual idea of ​​labor productivity in the manufacture of a particular type of product.

Labor meters characterize the dynamics of labor productivity in a particular operation. In this case, the normalized labor intensity of manufacturing a certain volume of products (accounting unit) is divided by the planned or actual labor costs in the manufacture of the same volume of products. This is the most accurate measure of labor efficiency, however, it has limited application. Depending on the number of employees taken into account when planning labor productivity, there are indicators per employee and per production worker. Depending on the unit of working time, there are the following types labor productivity: annual, quarterly, monthly, ten-day, daily, shift and hourly. Currently, the main indicator used is the assessment of labor productivity in terms of value:

where Rcc is the average number of employees, pers. Based on the above formula, we can conclude that the value of labor productivity is influenced by two groups of factors:

change in the volume of production of goods; change in the number of employees of the organization.

Methodology for determining the influence of labor factors on output

The volume of output (VP) is influenced by such labor factors as:

1. Average headcount workers (H);

2. The average number of days worked by one worker for the analyzed period (D);

3. Average working day (t);

4. Average hourly output of a worker (B).

We represent the relationship of the indicator under study with factor indicators in the form of a four-factor multiplicative model:

Let us determine the size of the influence of factors on the change in the effective indicator:

chain substitution method;

the method of absolute differences;

relative difference method;

percentage difference method.

Analysis of the impact of the use of labor of workers on the volume of output

It is known that the volume of production of goods can be determined by the formula:

V = R R * W P,

where W P- productivity of the worker, rub.

R R- number of workers, pers.

The degree of influence of the use of labor of workers on the volume of production of goods can be determined by the integral method according to the formulas:

a) when the number of workers changes:

b) when the productivity of workers changes;

c) under the influence of both factors:

∆V = ∆V R + ∆V W ,

where ∆ V R - increase in production volume due to changes in the number of workers, rub. ∆ V W- increase in production volume due to changes in labor productivity of workers, rub. W PP R- labor productivity of workers in the previous period, rub. R PP R- the number of workers in the previous period, people. ∆ R P - increase in the number of workers in the current period compared to the previous period, pers. ∆ W P - increase in labor productivity of workers in the current period compared to the previous period, rub.

The disadvantage of the performed calculation is that it does not at all reflect the costs of the working time of workers. To account for this factor, we use the following representation of the volume of production of goods:

V = R p * T p * W p,

The analysis of labor productivity of one worker also includes an assessment of the influence of extensive and intensive factors. Extensive factors include factors that affect the use of working time and depend on the organization of labor and production. Factors that affect the average hourly productivity of labor, such as the technical level of development of the organization and the qualifications of workers, which in turn predetermine the labor intensity of products, are considered intensive.

The degree of influence of extensive and intensive factors on the annual labor productivity of workers can be determined by the method of calculating differences based on the following expression:

rub.,

where W WG- annual labor productivity of the worker,

T RD - worked out by one worker per year - man-days,

T RDCH - worked out by one worker per day - man-hours,

W RF - labor productivity of one worker per hour.

Indicators of the efficiency of the use of material resources

Math resources are raw materials and technical and energy. resources. Raw fuels and energy. resources are used in the production of production and are completely consumed, this is their difference from OF. Math raw materials transfer their cost to the cost of the produced product in the course of the 1st technol. process. Types of industrial raw materials:

1) By origin: industry. and agricultural

2) According to the character of the image: organic, mineral, chemical.

3) According to the nature of labor: primary, secondary (ore, metal).

Raw material diff. on the:

1) Main - composition. mat. - tech. basis.

2) Auxiliary - the implementation of non-basic f-tion with pr-ve.

Mat. R. are divided into:

1) Inventories are stocks of raw materials. did not go into production. percent .

2) Unfinished prod. - this is prod. the cat entered the process. pr-va, but did not come out of it.

3) Cons. bud. periods - this is e. Wed cat. there is already now and the expense is now, but they are attributed to the art of the future. products.

Indicators of the effectiveness of the use of mat. resources

The analysis of the use of own OBS is carried out according to the data of section B of the asset and liability of the balance sheet.

Active - normalized OBS

Liabilities - credits b-ka under standardized goods and materials.

Problems of analysis of the effectiveness of the use of material resources, comp. is to install:

1) Is everything mat. required for production are in stock.

2) Sufficiency V of these stocks for the release of the planned V products.

3) Determine the efficiency of the use of consumed objects of labor.

4) Is there a slave at the enterprise? on the introduction of progressive types of mats.

On the effectiveness of the use of mat. influenced by factors:

1) Use of local mat. cat. yavl. cheaper.

2) Replacing one mat. others (while maintaining quality).

3) Reducing the consumption of materials.

The sources of information for the analysis of material resources are: a logistics plan, applications, contracts for the supply of raw materials and materials, statistical reporting forms on the availability and use of material resources and production costs, operational data of the material and technical department

To characterize the ef-ti use of mat-x resources, a system of generalizing and particular indicators is used. To generalize, show-lyam rel-Xia profit per ruble of mat-x costs, material efficiency, material consumption, coefficient of ratio of the growth rate of production volumes and mat-x costs, beats. weight of mat-x costs in s / s prod-and, coefficient of mat-x costs. Profit per ruble of mat-x costs is determined by dividing the amount of profit received from the basics. deyat-ty in the amount of mat-x costs.

Material efficiency is determined by dividing the cost of manufactured products (VP) by the amount material costs(MZ). This indicator characterizes the return of materials, i.e. the amount of manufactured products from each ruble of consumed material resources (raw materials, materials, fuel, energy, etc.).

Material consumption is determined by dividing the MOH into VP shows how much material costs need to be made or actually account for the production of a unit of output.

The ratio of the ratio of the growth rate of the volume of production and mat-x costs is determined by the ratio of the VP index to the MOH index. it characterizes in relative terms the dynamics of material productivity and at the same time reveals the factors of its growth.

Oud. the weight of mat-x costs in s / s prod is calculated by the ratio of the amount of MZ to the full s / s prod. the dynamics of this indicator characterizes the change in the material consumption of products.

Coef-t mat x costs - this is a relative fact. the amount of the MO to the planned one. Converted to fact. volume of released prod-and. It shows how economically materials are used in the production process, whether there is an overrun compared to the established norms. If the coefficient is greater than 1, then this indicates an overspending of material resources for the production of products, and vice versa, if it is less than 1, then material resources were used more economically.

Material consumption (ME) can be general, private and specific. ME depends on the volume of VP and the amount of MOH for its production.

Total ME definition: MZ / VVP

The total IU depends on the volume of production. prod-i, its structure, consumption rates mat-in for ed-iu prod-and, prices for mat-e resources and selling prices for prod-th.

Specific IU is determined: UME \u003d HP (consumption rates)

Private IU (NME) is defined: NME = UME / QI (product price)

UMEo = Nro CMO

UME, = HP,-CM1 CM (mat-la price)

UME=UME, - UMEo

DIED=HP, CMO

NMEo=UMEo/CIO

WCH| \u003d UME, / QI,

CHME=CHME,-CHMEo

CHMER=UME, / CIO

Analysis of the provision of the organization with material resources

Important factors in the provision of the organization with material resources are the correct calculation of the need for them, rationally organized logistics and economical efficient use of material resources in production.

The need for material resources is determined in the context of their types for the needs of the main and non-core activities of the organization and for the stocks necessary for normal functioning, at the end of the period:

MP i = ∑MP ij + MP i ,

whereMR i - the total need of the enterprise in the i-th type of material resources;

MR ij - the need for the i-th type of material resources for j-th view activities;

MR i - the stocks of the i-th type of material resources necessary for the normal functioning of the organization at the end of the period; i = 1, 2, 3,..., m.

The provision of the organization with reserves in days is calculated as the ratio of the balance of this type of material resources to its average daily consumption according to the formula:

where D i is the stock of the i-th type of material in days;

MR i - stocks of the i-th type of material in physical units;

RD i - average daily consumption of the i-th type of material in the same units of measurement.

An important condition for the normal uninterrupted operation of the organization is the complete provision of the need for material resources with sources of coverage:

where AND i is the sum of sources to cover the need for the i-th type of material resources. External resources include material resources received from suppliers under concluded contracts (orders). The amount of sources to cover the need is determined by the formula

AND i \u003d ∑ AND ij + AND i or MP i \u003d ∑ AND ij + AND i,

where AND i - j-th own source covering the need for the i-th type of material resources;

And i is an external source of covering the need for the i-th type of material resources; i= 1, 2, 3,..., n; j= 1, 2, 3,..., m .

A significant share in the sum of sources of coverage is made up of external sources: receipts of material resources from suppliers under concluded contracts.

Analysis of commercial expenses

The sale of goods (products, works, services) causes a number of costs. These are called selling expenses (sales expenses) and are included in the total cost of sales.

The sales expenses include - Expenses for tare and packaging of finished products - Expenses for transportation, loading - Other sales expenses.

According to the Instructions to the Chart of Accounts, the cost of tare and packaging of finished products are considered direct, conditionally variable costs.

All other types of business expenses are considered indirect. A commercial organization must prepare a cost estimate for the sale using the following inputs:

contracts for the supply of products to consumers, in which the terms of sale are fixed;

the amount of expenses for individual items in the previous period;

spending rates.

In the analysis of conditionally variable costs, relative deviations are calculated according to the estimate.

To do this, the planned cost for each item is recalculated to the percentage of the plan in terms of sales volume, then deviations of the actual amounts from the recalculated planned indicators are revealed.

There is a discussion in the economic literature about how to calculate the percentage of the target in terms of sales volume.

1. Based on the evaluation of products in the prices of the manufacturer (in basic prices):

I q = ∑q 1 p 0/ ∑q 0 p 0

2. Based on the evaluation of products at the planned production cost:

I q = ∑q 1 s 0/ ∑q 0 s 0

In more detail, the reasons for savings and overspending can be identified according to accounting data with the involvement of planned settlements with buyers and commission agents.

When analyzing sales costs, it must be borne in mind that advertising costs are normalized for tax purposes.

Cost analysis by economic elements

The official financial statements do not contain enough data for the actual analysis of the cost of goods sold.

Comparison of the absolute amount of costs for 2 years does not answer the question of whether there are cost savings in the reporting year compared to the previous one, because the amount of costs for 2 years differs for many reasons:

1. For each year, the costs were formed for a specific structure of sales of products (works, services) of a given year.

2. For each year, the costs were formed on the volume of sales of goods (works, services) of the given year.

3. Inflationary processes are not taken into account. inflation affects each cost element differently:

mostly for materials and other costs

to a lesser extent for wages and, as a result, for social contributions.

The method proposed by prof. Kalinina A.P., invites us to explore the relative indicators (coefficients), with the help of which the influence of these factors is eliminated.

The cost ratio in kopecks per ruble of revenue can be calculated for each economic cost element. These coefficients are named as follows:

1. coefficient of material consumption;

2. coefficient of wage intensity (labor intensity);

3. coefficient of deductions for social needs;

4. coefficient of specific depreciation;

5. coefficient of other costs;

6. total cost ratio.

Each of the coefficients can be further detailed. So, for example, the coefficient of material consumption can be represented as the sum of the following coefficients: coefficient of raw materials and materials; coefficient of auxiliary materials; coefficient of purchased semi-finished products and components; service factor third parties; coefficient of fuel and electricity for technological needs.

Based on the data obtained, it is also possible to calculate the amounts of relative savings (increase) for each cost element on actual sales revenue using the following formula:

K eq (pov) \u003d (Change in the share of the element * revenue reporting period) / 100

Factor analysis of cost

At present, when analyzing the actual cost of goods produced, identifying reserves and the economic effect of its reduction, factor analysis is used.

The most important groups of factors that have a significant impact on the cost price include the following.

1) Raising the technical level of production. For this group of factors for each event, the economic effect is calculated, which is expressed in the reduction of production costs. The savings from the implementation of measures is determined by comparing the cost per unit of output before and after the implementation of measures and multiplying the resulting difference by the volume of production in the planned year:

EC \u003d (Z 0 - Z 1) * Q ,

where E K- saving direct current costs;

Z 0- direct current costs per unit of production before the implementation of the measure;

Z 1 - direct operating costs per unit of output after the implementation of the measure

Q- the volume of output of goods in natural units from the beginning of the implementation of the measure to the end of the planning period.

2) Improving the organization of production and labor: changes in the organization of production, forms and methods of labor with the development of specialization in production; improvement of production management and cost reduction; improving the use of fixed assets; improvement of material and technical supply; reduction of transport costs; other factors that increase the level of organization of production.

3) Changing the volume and structure of goods: changing the range and range of goods, improving the quality and volume of production of goods. Changes in this group of factors can lead to a relative decrease in fixed costs (except for depreciation), a relative decrease in depreciation.

Relative savings on semi-fixed costs is determined by the formula

E K P \u003d (T V * Z UP0) / 100,

where EK P- Savings of semi-fixed costs;

Z UP0 - the amount of conditionally fixed costs in the base period;

T V- the growth rate of output compared to the base period.

The relative change in depreciation charges is calculated separately. Part of the depreciation is not included in the cost, but is reimbursed from other sources, so the total amount of depreciation may decrease. The decrease is determined by the actual data for the reporting period. total savings on depreciation deductions are calculated by the formula

EC A \u003d (A O K / Q O - A 1 K / Q1) * Q1,

where EK A- savings due to the relative decrease in depreciation;

A 0, A 1- the amount of depreciation deductions in the base and reporting period;

To- coefficient taking into account the amount of depreciation charges attributable to the cost of production in the base period;

Q 0 , Q1- the volume of output of goods in natural units of the base and reporting period.

4) Improved usage natural resources: change in the composition and quality of raw materials; change in the productivity of deposits, the volume of preparatory work during extraction, methods of extraction of natural raw materials; change in other natural conditions. These factors reflect the influence of natural (natural) conditions on the amount of variable costs. The analysis of their impact on reducing the cost of production is carried out on the basis of sectoral methods of the extractive industries.

5) Industry and other factors: Significant reserves are laid in reducing the cost of preparing and mastering new types of production of goods and new technological processes, in reducing the cost of the start-up period for newly commissioned shops and facilities. The calculation of the amount of change in expenses is carried out according to the formula:

EC P \u003d (Z 1 / Q 1 - Z 0 / Q0) * Q1,

where EK P - change in the costs of preparation and development of production;

Z 0, Z 1- sums of expenses of the base and reporting period;

Q 0 , Q1- the volume of output of goods of the base and reporting period.

Traditionally, cost analysis begins with an analysis of the dynamics of the cost of all goods, while comparing actual costs with planned costs or with the costs of the base period. The total cost may change due to the volume and composition of the output of goods, the level of variable costs per unit of goods and the amount of fixed costs. In the process of analysis, it is revealed for which cost items the greatest overrun occurred and how this change affected the change in the total amount of variable and fixed costs.

Cost analysis per ruble manufactured goods

The direct impact on the change in the level of costs per ruble of manufactured goods is exerted by 4 most important factors that are in direct functional connection with it:

change in the structure of manufactured goods;

change in the level of costs for the production of individual goods;

changes in prices and tariffs for consumed material resources;

change in wholesale prices for manufactured goods.

The impact of structural shifts in the composition of goods is determined by the following formula:

The impact of changes in the level of costs for the production of individual products in the composition of manufactured goods is determined by the formula:

Analysis of material costs in the cost of production

Analysis of the impact on the s / s of the efficiency of the use of material resources can be carried out in two directions:

1. Analysis of material costs as an economic element.

2. Analysis of material costs in the s / s of specific products, i.e. according to the calculation of these products.

In the analysis for the 1st direction, indicators of material consumption are calculated in the amount per 1 rub. sales revenue.

The second direction of analysis is according to the calculation data of the c / c of a particular product.

As a rule, the second section of the cost estimate is called Decoding of material costs.

This section provides information on the main types of consumed materials, on their quantitative consumption per calculation unit of production, on the procurement s/s unit of consumed materials.

The cost estimate may contain a block of normative or planned data, or data for the previous similar period. This block serves as a basis for comparing actual indicators.

If such information is available, then it is possible to carry out an analysis of material costs in the s / s of the calculation unit of production in the context of the most important types of consumed materials.

The analysis determines the amount of savings or cost overruns for each type of material and reveals the influence of two main factors:

1. Change in the quantitative consumption of materials per cost unit of production.

2. Change in the procurement s/s unit of consumed materials.

Algorithm of the analysis technique (method of chain substitutions)

Basic option: MZ 0=K 0*C 0

Reporting option: MZ 1=K 1*Ts 1

∆ MZ = MZ 1 - MZ 0

MZ - the amount of material costs for a specific type of materials,

K - quantitative consumption of this type of material in physical terms per calculation unit of production,

C - procurement s / s of a unit of a given type of material in monetary terms.

Including:

∆ MZ (K) \u003d ∆K * C 0 \u003d (K1-K0) * C 0

∆ MZ (C) \u003d ∆C * K 1

Check: ∆ MZ (K) + ∆ MZ (C) = MZ 1 - MZ 0

With further analysis, it is possible to identify specific reasons for the influence of each of the two main factors.

So, for example, a change in the quantitative consumption of materials per calculated unit can be caused by

1. improvement of production technology,

2. centralization of harvesting operations,

3. violation of technological regimes,

4. substandard raw materials,

5. lack of logistics,

6. forced replacement of materials

Procuring s / s materials includes:

1. invoice value

2. transport costs,

3. fees of various kinds,

4. shipping costs from the pier to the company's warehouse and handling costs

36. Finn sustainability analysis

The financial stability of an organization is such a state of its financial resources, their distribution and use, which ensures the development of the organization based on the growth of profits and capital while maintaining solvency and creditworthiness under conditions of acceptable risk.

Unlike solvency, which evaluates current assets and short-term liabilities of an organization, financial stability is determined on the basis of the ratio different types sources of financing and its compliance with the composition of assets. Knowing the limiting boundaries of changes in sources of funds to cover capital investments in fixed assets or inventories allows you to generate such areas of business operations that lead to an improvement in the financial condition of the organization, to increase its stability.

The absolute stability of the financial condition reflects the situation when all reserves are fully covered by their own working capital, i.e. the organization is completely independent of external creditors.

The normal stability of the financial condition of the organization reflects the presence of sources of formation of stocks, the value of which is calculated as the sum of own working capital, bank loans, loans used to cover stocks, and payables for commodity transactions.

An unstable financial condition is associated with a violation of solvency, in which the organization, in order to cover part of its reserves, is forced to attract additional sources of coverage that ease financial tensions and are not, in a certain sense, "normal", i.e. justified.

A crisis or critical financial condition is characterized by a situation in which the organization is on the verge of bankruptcy, since in this situation, the organization's cash, short-term securities and receivables do not even cover its accounts payable and overdue loans.

One of the areas of financial stability analysis is the use of absolute indicators. Its meaning is to check which sources of funds and to what extent are used to cover stocks.

To illustrate this approach, it is advisable to consider a multi-level reserve coverage scheme. Depending on what type of sources of funds are used to form reserves, it is possible to judge with a certain degree of certainty the level of financial stability of the entity.

The analysis of the availability of reserves with sources of their formation is carried out in the following sequence:

1) The presence of own working capital is determined ( E C) as the difference between own capital ( I C) and immobilized assets ( F IMM):

E C \u003d AND C - F IMM, thousand roubles.

2) In case of insufficiency of own working capital, the organization can receive long-term loans and credits.

Availability of own and long-term borrowed sources ( EAT) is determined by calculation:

E M = (AND C + K T) - F imm, thousand roubles.

3) The total value of the main sources of formation is determined taking into account short-term loans and credits:

E å = (AND C + K T + K t) - F IMM, thousand roubles.

Three indicators of the availability of sources of formation of reserves correspond to three indicators of the availability of their sources of formation:

1) Surplus (+) or shortage (-) of own working capital:

±E C = E C - Z, thousand roubles.

2) Surplus (+) or shortage (-) of own and long-term borrowed sources of reserves formation:

±E M = E M - Z, thousand roubles.

3) Surplus (+) or shortage (-) of the total value of the sources of formation of reserves:

S (x) = (1; 1; 1) - absolute financial stability;

S (x) = (0; 1; 1) - normal financial stability;

S (x) = (0; 0; 1) - unstable financial condition;

S (x) = (0; 0; 0) - financial crisis (on the verge of bankruptcy).

Solvency assessment

For an in-depth analysis of solvency, it is necessary to know the composition of the organization's property, the sources of its formation and all possible options for changing them. For these purposes, a balance model is compiled:

F IMM + O A \u003d I C + Z K, thousand roubles.,

where F IMM- immobilized assets; O A - current assets; I C- equity; Z K- borrowed capital. Drawing up a balance model involves a certain regrouping of sections and balance sheet items to allocate borrowed funds that are homogeneous in terms of return, and by transforming the balance model, we obtain the value of current assets ( O A):

O A \u003d (AND C - F IMM) + Z K, thousand roubles.

Taking into account that long-term loans and borrowings are directed to the acquisition of fixed assets and long-term financial investments, we will make a further transformation of the formula, highlighting the components of current assets and borrowed capital.

Z+ R A + D \u003d [ (And c + K T) - F imm ] + ( K t + R P), thousand roubles.,

where Z- reserves;

R A - receivables;

D - free cash;

K T- long term duties;

K t - short-term loans and credits;

R R - accounts payable.

Analysis of the calculation results for this model allows us to conclude that the current solvency condition will be met if the organization's reserves are covered by the sources of their formation:

Z £ (AND C + K T) - F IMM, thousand roubles.

To assess the prospective solvency, accounts receivable and free cash are compared with short-term liabilities:

R A + D ³ K t + R R, thousand roubles.

The solvency of the organization is determined by the influence of not only internal factors, but also external ones. External factors include: the general state of the economy, its structure, state budget and tax policy, interest rate and depreciation policy, market conditions, etc. It is completely wrong to consider only the position of the organization's management as the reason for non-payments. In essence, non-payments represent the desire of the organization to compensate for the lack of working capital. On the one hand, organizations are forced to function in conditions of rising production costs due to higher prices for raw materials and fuel and energy resources, and higher wages. On the other hand, effective demand for products is not stable. This forces organizations to defer payments to suppliers, widening the gap between liquidity and short-term liabilities, as the analysis showed.

Borrower creditworthiness assessment

The main purpose of a creditworthiness analysis is to determine the borrower's ability and willingness to repay the requested loan in accordance with the terms of the loan agreement. The bank must in each case determine the degree of risk it is willing to take on and the amount of credit that can be extended in the circumstances.

The first source of information for assessing the creditworthiness of economic organizations should be their balance sheet with an explanatory note to it. Analysis of the balance sheet allows you to determine what funds the company has, and what is the largest loan these funds provide. However, for a reasonable and comprehensive conclusion about the creditworthiness of the bank's customers, balance sheet information is not enough. This follows from the composition of the indicators.

To begin with, the documents of the Borrower are considered. The main purpose of the analysis of documents for obtaining a loan is to determine the ability and willingness of the borrower to repay the requested loan on time and in full.

The borrower submits the following documents to the bank:

1. Legal documents:

2. Financial statements in full, certified by the tax inspectorate, as of the last two reporting dates, with breakdowns of the following balance sheet items;

3. For the last three months - copies of statements from current and foreign currency accounts for monthly dates and for the largest receipts during the indicated months.

4. As of the date of receipt of the request for a loan: certificate of received loans with copies of loan agreements attached.

5. Letter - an application for a loan (on the letterhead of the organization with an outgoing number) with brief information about the organization and its activities, main partners and development prospects.

Row American economists describes a creditworthiness assessment system based on balance sheet indicators. American banks use four groups of key indicators:

liquidity of the firm;

capital turnover;

attraction of funds;

profitability indicators.

The first group includes the liquidity ratio (K l) and coverage (K pokr). Liquidity ratio K l- the ratio of the most liquid funds and long-term debt obligations. Liquid assets consist of cash and short-term receivables.

Coverage coefficient K until p is the ratio of working capital and short-term debt obligations. Coverage ratio - shows the credit limit, the sufficiency of all types of client funds to repay the debt. If the coverage ratio is less than 1, then the lending boundaries are violated, the borrower can no longer be granted a loan: he is insolvent.

Attraction ratios (To attract) form the third group of estimated indicators. They are calculated as the ratio of all debt obligations to the total amount of assets or to fixed capital, show the company's dependence on borrowed funds. The higher the attraction ratio, the worse the creditworthiness of the Borrower.

Turnover analysis (Reversal).

General indicators of turnover.

To characterize the efficiency of using OA, turnover indicators are used: t-duration of one turnover in days (turnover in days); q-number of revolutions for the period; k-coefficient of fixing OA.

All 3 turnover indicators are mathematically interconnected and are derived from one another, they characterize the same process of turnover of OA from different angles: t = (COxD): O, where CO is the average balances of assets for the period (calculated according to the average chronological ) (when determining the indicators of the turnover of all OA, their balances on balance dates are taken according to the results of Section II of the BB (p. 290)); D-number of days in the analyzed period; O-useful turnover for the period in monetary terms (calculated in the same units as CO). Economists have not come to a unified conclusion regarding the indicator of a unit of useful turnover. Sometimes the net proceeds from sales are taken (f. 2 p. 010); gross revenue or gross revenue (revenue + VAT, excises, exp. duties); total cost realized TT, RR, CU or Pr.; operating cost. When determining private indicators of turnover, other indicators of useful turnover are used. q=O: CO=D: t; k \u003d CO: O-coefficient of fixing OA shows how much OA falls on average per 1 rub. useful turnover. economic result acceleration of the turnover of OA is an increase in the useful turnover for the period, i.e. sales proceeds. If this is not required or impossible to achieve according to market conditions, then the economic result of accelerating the turnover is the relative release of OA. The amount of relative release of OA can be calculated by the formula: ΔCO (t) \u003d (t 1 -t 0) xO 1: D. If there was a slowdown in the turnover of OA, then the economic result is an additional involvement of OA in circulation.

1. increase in sales revenue in the reporting year compared to the previous ΔОА (Iв) =СО 0 -СО 0 хIв;

2. absolute change in the amount of OA ΔOA (abs) \u003d CO 1 - CO 0.

Private indicators of turnover

Indicators of the turnover of individual components of assets: stocks, receivables, short-term financial investments, cash, other OA. The calculation formulas are the same as for general indicators. The difference lies in the fact that specific indicators are taken into account. The calculation of private indicators of turnover allows you to see how the duration of one turnover in days for all assets has developed.

Ways to accelerate the turnover of OA

In the management of OA, a distinction is made between the operating and financial cycles. The operating cycle characterizes the total time during which financial resources are in stocks and debit th debt: t o. c. \u003d t s + t d. z. (average duration of the operating cycle in days; average time for the turnover of inventories; cycle: the stage of supply, production, marketing, settlements. Accelerating the turnover of OA is a reduction in the duration of the financial cycle. Ways to accelerate turnover are directly related to the reduction of these stages. Reduction of the operating cycle can be achieved by accelerating the supply processes, production, sales by accelerating the turnover of debit debt.

Operating and financial leverage

Operating leverage is quantitatively characterized by the ratio between fixed and variable costs in their total amount and the variability of the indicator "Profit before interest and taxes". It is this indicator of profit that makes it possible to isolate and evaluate the impact of the volatility of operating leverage on the financial performance of the company.

The leverage level is calculated as

.

Together with this indicator, when analyzing the financial and economic activities of an enterprise, the value of the effect of production leverage is used, which is the reciprocal of the safety threshold:

If the share of fixed costs is high, the company is said to have a high level of operating leverage. For such a company, sometimes even a slight change in production volumes can lead to significant change profits, since the company has to bear fixed costs in any case, whether products are produced or not. The variability of profit with a change in production volumes in the break-even model is expressed through the value of the derivative:

The higher the leverage, the more the value of the safety threshold will change with a change in output volumes.

Financial leverage

Comparing the formulas for determining operating profit and net profit before tax, we can conclude that an additional risk factor in the case of financial leverage the total amount of interest on the loan is:

,

Prib - operating profit;

E-I - net profit before income tax;

p - price of 1 item;

v- variable costs for 1 product;

q - sales volume;

FO - fixed costs associated only with operating activities(without interest on the loan);

I - the amount of interest on the loan.

It is obvious that the amount of interest payments increases as the share of borrowed capital grows in the overall structure of the enterprise's sources of financing. Consequently, financial leverage reflects the degree of dependence of the enterprise on creditors, that is, the magnitude of the risk of loss of solvency. The higher the financial leverage, the higher the risk, firstly, of non-receipt of net profit, and secondly, the bankruptcy of the enterprise. On the other hand, financial leverage improves profitability equity: without investing additional equity in the company (it is replaced by borrowed funds), the owners receive a large amount of net profit “earned” by borrowed capital. In addition, the company gets the opportunity to use the “tax shield”, since, unlike dividends on shares, the amount of interest the credit is deducted from the total amount of income subject to taxation. However, in order to take advantage of financial leverage, an enterprise must fulfill a prerequisite - to earn an operating profit sufficient at least to cover the interest payments on borrowed funds.

The quantitative impact of the effect of financial leverage is usually measured by the ratio of the amount of operating profit to the amount of net profit before tax:

Predicting Potential Bankruptcy

For study and development possible ways development of the enterprise in the conditions market economy there is a need for financial forecasting.

Currently, in world practice, various economic and mathematical models are used to predict the financial stability of an enterprise, choose its financial strategy, and determine the risk of bankruptcy.

The simplest model for predicting the probability of bankruptcy is considered to be a two-factor one.

To predict the probability of bankruptcy of enterprises in developed capitalist countries, the economic and mathematical models of well-known Western economists Altman, Lis, Taffler, Tishaw, and others, developed using multivariate discriminant analysis, are widely used.

E. Altman's model has the following form:

Z-score \u003d 1.2 x, + 1.4 x 2 + 3.3 x 3 + 0.6 x 4 + 0.999 x 5,

where the indicators x, x 2, x 3, x 4, x 5 are calculated as follows:

X1=

X2=

X4=

If the result is less than 1.8, this indicates that the probability of bankruptcy of the enterprise is very high;

if the Z-score is in the range from 1.9 to 2.7, the probability of bankruptcy is average;

if the Z-score is in the range from 2.8 to 2.9, the probability of bankruptcy is low;

if the Z-score is above 3.0, the probability of bankruptcy is negligible.

Factors taken into account in the considered Z-score models by E. Altman affect the determination of the degree of probability of bankruptcy

Russian enterprises. Therefore, the use of these models in domestic practice is quite legitimate. However, due to the fact that the influence

external factors in Russian practice is much higher, the quantitative values ​​of the Z-score, which determine the probability of bankruptcy, may differ from Western ones.

The practice of applying this model in the analysis of Russian enterprises confirmed the correctness of the obtained values ​​and the need for its use.

However, it should be noted that the use of this model in the Russian Federation requires great precautions. It is not entirely suitable for assessing the risk of bankruptcy of our business entities, since the proposed weighting coefficients in foreign Z-score models may not correspond to the external and internal conditions of Russian enterprises.

Economic activity of the enterprise is the production of products, the provision of services, the performance of work. Economic activity is aimed at making a profit in order to satisfy the economic and social interests of the owners and labor collective enterprises. Economic activity includes the following stages:

• scientific research and development work;
• production;
• auxiliary production;
• maintenance of production and sales, marketing;
• sales and after-sales support.

Analysis of the economic activity of the enterprise

Makes the FinEkAnalysis program.

Analysis of the economic activity of the enterprise this is a scientific way of understanding economic phenomena and processes, based on the division into component parts and the study of the variety of connections and dependencies. This is an enterprise management function. Analysis precedes decisions and actions, justifies the scientific management of production, increases objectivity and efficiency.

Analysis of the economic activity of the enterprise consists of the following areas:

• The financial analysis
  • Solvency analysis, %20%20%D0%B8%20 financial stability,
• Management analysis
• Evaluation of the place of the enterprise in the market of this product,
• Analysis of the use of the main factors of production: means of labor, objects of labor and labor resources,
• Evaluation of the results of production and sales of products,
• Making decisions on the range and product quality,
• Development of a strategy for managing production costs,
• Determination of the pricing policy,

Indicators of economic activity of the enterprise

The analyst, according to the specified criteria, selects indicators, forms a system from them, and makes an analysis. The complexity of the analysis requires the use of systems, rather than individual indicators. The indicators of economic activity of the enterprise are divided into:

1. value and natural, - depending on the underlying meters. Cost indicators - the most common type of economic indicators. They generalize heterogeneous economic phenomena. If an enterprise uses more than one type of raw materials and materials, then only cost indicators can provide information on the generalized amounts of receipts, expenditures, and the balance of these items of labor.

natural indicators are primary, and cost - secondary, since the latter are calculated on the basis of the former. Economic phenomena such as production costs, distribution costs, profit (loss) and some other indicators are measured only in cost terms.

2. quantitative and qualitative, - depending on which side of phenomena, operations, processes is measured. For results that can be quantified, use quantitative indicators. The values ​​of such indicators are expressed as some real number that has a physical or economic meaning. These include:

1. All financial indicators:

• revenue,
• net profit,
• fixed and variable costs,
• profitability,
• turnover,
• liquidity, etc.

2. Market indicators:

• volume of sales,
• market share,
• size/growth of the customer base, etc.

3. Indicators characterizing the efficiency of business processes and activities for training and development of the enterprise:

• labor productivity,
• production cycle,
• lead time,
• staff turnover,
• number of employees trained, etc.

Most of the characteristics and results of the work of the organization, departments and employees are not amenable to strict quantitative measurement. They are used to evaluate qualitative indicators. Qualitative indicators measured with expert assessments, by monitoring the process and results of work. These include, for example, indicators such as:

• relative competitive position of the company,
• customer satisfaction index,
• staff satisfaction index,
• command at work
• the level of labor and performance discipline,
• quality and timeliness of submission of documents,
• compliance with standards and regulations,
• execution of orders of the head and many others.

Qualitative indicators, as a rule, are leading, as they affect the final results of the organization's work and "warn" about possible deviations of quantitative indicators.

3. Volumetric and specific- depending on the application of individual indicators or their ratios. So, for example, the volume of output, sales volume, production cost, profit are volume indicators. They characterize the volume of this economic phenomenon. Volumetric indicators are primary, and specific indicators are secondary.

Specific indicators calculated on the basis of volume indicators. For example, the cost of production and its cost are volume indicators, and the ratio of the first indicator to the second, that is, the cost per ruble of marketable products, is a specific indicator.

Results of economic activity of the enterprise

Profit and income- the main indicators of the financial results of the production and economic activities of the enterprise.

Income is the proceeds from the sale of products (works, services) minus material costs. It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.

Income characterizes the amount of funds that the company receives for the period, and minus taxes is used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for the period, for a share in the authorized property (dividends), material assistance, etc.

Profit- part of the proceeds remaining after reimbursement of production and marketing costs. In a market economy, profit is the source of:

• replenishment of the revenue part of the state and local budgets,
• enterprise development, investment and innovation activities,
• satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.

The amount of profit and income is influenced by the volume of products, assortment, quality, cost, improvement of pricing and other factors. In turn, profit affects the profitability, solvency of the enterprise and others. The value of the gross profit of the enterprise consists of three parts:

• profit from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
• profits on the sale of tangible assets and other property (this is the difference between the sale price and the costs of acquiring and selling). Profit from the sale of fixed assets is the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;
• profit from non-sales operations, i.e. transactions not directly related to the main activity (income from securities, from equity participation in joint ventures, leasing property, excess of the amount of fines received over those paid, etc.).

Unlike profit, which shows the absolute effect of activity, profitability- a relative indicator of the efficiency of the enterprise. AT general view it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is derived from the word "rent" (income).

Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the profit received in relation to the spent production resources. Product profitability and production profitability are often used. There are the following types of profitability:

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Activity planning

Enterprise management is a whole complex of complex tasks. In order to apply informed decisions, high-quality and timely information is needed. To obtain it, an analysis of the economic activity of the enterprise is carried out. Activity planning is a process that requires the closest attention. First of all, the tasks that are assigned must be realistic in order to achieve them. On the other hand, setting goals and developing standards should be based on a thorough study of the actual activities of the company, on identifying weaknesses and hidden reserves.

Analysis of the economic activities of the enterprise to a large extent uses the data provided by the accounting department. In particular, they make it possible to study in detail how the cost of production is determined, what specific costs form it, where there are hidden reserves for reducing costs and increasing productivity.

Using different methods to study effectiveness

One of the ways in which an analysis of the economic activity of an enterprise can be performed is to create a business plan. As part of the activities of the entire company, it can be drawn up either for individual projects, or for some milestones work. Such a document is compiled on the basis of careful preparation, including the collection of the necessary information, a thorough analysis, a specific plan developed and expected results, by which it will be possible to control the implementation of the tasks set.

The role of statistics

Except accounting other sources of information may also be used. The analysis of the economic activity of an enterprise can be partly based on one or another statistical information that can be purposefully obtained for this purpose. An important source of data can be an audit.

Comparison of your indicators with data from other enterprises

The study is not necessarily carried out exclusively within the firm. If we compare the indicators of economic activity of the enterprise with the corresponding data of other firms, then this can also help to draw certain conclusions about the possibilities for further improvement of work.

Business Performance Characteristics System

In order to comprehensively assess how the financial and economic activities of the enterprise are effective, a complex system of indicators is used.

It includes various aspects of business. Important parameters are the criteria that allow assessing the correctness of the use of fixed assets (capital productivity, capital intensity). The use of labor resources can be reflected in such indicators as labor productivity, personnel profitability. The use of material resources can be characterized by such indicators as material consumption, material efficiency and others. Investment activity is reflected in determining the return on capital investments. The overall efficiency of the use of the assets of the enterprise is reflected in the estimates of profit per ruble of assets and others. Also, the efficiency of the economic activity of the company as a whole is characterized by the ratio of profit and invested capital. Constant study of efficiency own business is the basis of his improvement.