The content and features of the internal management analysis. Stages of management analysis at various enterprises

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1. What are the disadvantages of financial analysis?

allows us to draw a conclusion about the facts of economic and financial activity that have not yet taken place
allows you to draw a conclusion about the already accomplished facts of economic and financial activities

2. What is meant by regional risk?

the likelihood of a negative impact of the specifics of individual administrative or geographical regions associated with the peculiarities of the economic, political and social situation
these are the risks of losses caused by the discrepancy between the maturities of liabilities for assets and liabilities. The same losses should include lost profits associated with the diversion of resources to maintain liquidity

3. The external information of management analysis includes:
acts of tax audits
ratings of competing companies
statistical data

4. What is liquidity risk?
the likelihood of a negative impact of the specifics of individual administrative or geographical regions associated with the peculiarities of the economic, political and social situation
these are the risks of losses caused by the discrepancy between the maturities of liabilities for assets and liabilities. The same losses should include lost profits associated with the diversion of resources to maintain liquidity
is the probability of losses as a result of changes in the economic state of the industry and the degree of these changes both within the industry and in comparison with other industries

5. For management analysis, information about the competitiveness of an enterprise is:
information about the consumer, including the ability to consume the product, solvency
number of raw material suppliers
company's marginal income

6. fixed costs are:
piecework wage
insurance payments
feed costs

7. What are the disadvantages of financial analysis?
based on official reporting, i.e. on data contained in accounting and statistical reporting forms
based on official reporting, i.e. on data contained in accounting registers
based on official reporting, i.e. on data contained in tax registers

8. Disadvantages of SWOT analysis:
Can be used for various kinds analysis - both operational and strategic
SWOT analysis does not allow you to see the development in dynamics, but only shows a static picture
The method can be applied by a researcher who does not have special knowledge and narrow-profile education

9. The results of financial analysis cannot contain data:
on marginal income brought by certain types of products, structural units, market segments, etc.
on the cost of fixed assets of the enterprise
about the cost working capital enterprises

10. What does not apply to the characteristics of managerial analysis?
providing information only to external users
providing information to owners or managers for making managerial decisions
is to provide information to owners or managers to select development options, determine strategic priorities

11. Accounting information for the purposes of management analysis contains data:
explanatory notes of employees of the organization
financial accounting
inventory materials

12. In the SWOT analysis, the weaknesses of the enterprise are:
maintaining high rates of development of the organization
no extensive sales network
established relationships with corporate clients

13. The results of financial analysis cannot contain data:
on the amount of the authorized capital of the enterprise
on the amount of long-term liabilities
data on the loading of existing capacities,

14. According to the objectivity of reflection, information for management analysis can be classified into:
useful and useless
constant and variable
reliable and unreliable

15. Strengths SWOT analysis:
As part of the SWOT analysis, specific activities are not developed to achieve the set goals, but only general factors are identified
The method can be applied by a researcher who does not have special knowledge and narrow-profile education
Often, in a SWOT analysis, only a listing of factors occurs without identifying the main and secondary factors, without a detailed analysis of the relationships between them.

Users of economic information and subjects economic analysis

Subjects of analysis both directly interested and indirectly interested in the activities of the enterprise users of information act. The first group of users includes the owners of enterprise funds, lenders, suppliers, buyers, tax authorities, enterprise personnel and administration (management). Each subject of analysis studies information from their positions, based on their interests. It should be noted that only the management of the enterprise can deepen the analysis, using not only reporting data, but also data from the entire economic accounting system as part of the management analysis carried out for management purposes. The second group of users of financial statements are the subjects of analysis, which, although not directly interested in the results of the enterprise, must, under the contract, protect the interests of the first group of consumers of information. These are primarily audit firms, as well as consulting firms, stock exchanges, lawyers, the press, associations, trade unions, etc.

So, subjects of internal management analysis are only the management and the auditors and consultants involved by it. Information base management analysis is the entire system of information about the activities of the enterprise - on the technical preparation of production, regulatory and planning information, economic accounting, including operational, accounting and statistical accounting data, external public financial and the entire system of internal economic reporting, other types of information, including surveys of specialists, information from production meetings, the press, etc.

Palette subjects of external financial analysis very varied. But all these subjects of analysis can, as a rule, use only public financial reporting data on the activities of the enterprise. Standardization of financial accounting and public financial reporting is designed to protect the interests of all partners (correspondents) of the enterprise, while at the same time preserving the commercial secret of the enterprise.

Internal management analysis is necessary for the management of the enterprise to make management decisions to improve efficiency economic activity, and external financial analysis serves external users acting as independent subjects of economic analysis according to public reporting.

Management analysis includes in its system not only production, but also financial analysis, without which the management of the enterprise cannot implement its financial strategy. Moreover, the possibilities of management in matters of financial analysis are again wider than those of external users of information. In the feasibility studies of any commercial business (business plans), methods of both production and financial analysis are used.

Such an analysis can be called complex management analysis. Management analysis aims to provide analytically made decisions in enterprise management, i.e. essentially boils down to substantiating managerial decisions. The largest corporations in the world and many regions, faced with increased competition in the context of globalization, are switching to modern technologies of management accounting and analysis using all economic information (both internal and external) suitable for making business decisions. The bottom line is that financial and commodity flows, property and liabilities (debts) and other indicators of economic activity are taken into account and analyzed not separately, but in a complex and on an automated basis. Modern business requires quick solutions to complex problems. Thus, a comprehensive management analysis does not allow for overstocking, purchases at inflated prices, “freezing” of money in accounts, and, finally, radically limits the possibility of theft.

The concept of "management analysis" is broader than the concept of "comprehensive management analysis". Management analysis includes both thematic analysis individual indicators and parties to economic activity, as well as a comprehensive analysis for management purposes. Thematic analysis individual indicators or groups of indicators, individual aspects of economic activity (supply, production, marketing), individual production and financial relations (investment, lending, rent, etc.) are carried out primarily for the purpose of regulating and operational management of economic activity as one of the main management functions. Thematic analysis can be both predictive, prospective, as well as retrospective current analysis. The greatest effect of thematic analysis is obtained when it is carried out as component complex analysis, taking into account its goals and in interconnection with other topics of analysis.

The information base of management analysis is all information about the activities of the enterprise: technical preparation of production, regulatory and planning documentation, operational accounting and statistical accounting, external financial reporting, etc.

Main tasks management analysis are:

assessment of the economic situation;

identification of positive and negative factors, as well as the causes of the current state;

preparation of accepted management decisions;

identification and mobilization of reserves to improve the efficiency of economic activity.

Management analysis should provide a decision-making cycle, milestones which are:

definition of goals and objectives;

search for alternative courses of action and selection of the best option;

implementation of the optimal variant;

comparison of the obtained results and planned indicators;

comprehensive assessment of the effectiveness of decisions made.

Thus, it is possible to designate the following features of managerial analysis:

orientation of its results to the management of the enterprise;

use of all sources of information;

lack of regulation from the outside;

comprehensive study of all aspects of the enterprise;

integration of accounting, analysis, planning and decision making;

maximum secrecy of the analysis results in order to preserve commercial secrets.

Analysis Method for management purposes should include:

definition of goals and objectives of the analysis; a set of analysis indicators;

the scheme, sequence and frequency of the analysis; ways of obtaining information;

a list of organizational stages and the distribution of responsibilities between the services of the enterprise;

the procedure for reporting the results of the analysis.

Management functions appeared as a result of the division, specialization of managerial work, since the effectiveness of such an approach to managing an organization, in which powers are delegated, has been proven.

Management analysis is the basis of the management process, since:

1) management analysis is one of the functions of management - the management process;

2) management analysis permeates the entire management process. He precedes decisions and actions, justifies them, controls their implementation and argues for measures to improve the efficiency of the organization during subsequent decision-making;

3) analysis (in particular managerial) as an independent type of professional activity can be represented in the organization by a separate regular activity of the managerial staff.

Economic managerial analysis in the management process acts as an element of feedback between the managing and managed systems.

The control system is a set of organs (enterprise management different levels), means, tools and methods of management.

A controlled system is an economic process (most often, a production process).

Management analysis allows you to reduce the uncertainty of the initial information and the risk associated with choosing the right decision.

The success of entrepreneurial activity is largely determined by the validity of management decisions generated by the management of the enterprise. However, often decisions made by management do not have a proper economic justification. This is explained, in our opinion, by two reasons:

1) managers rely more on their organizational skills, intuition and experience than on accounting data;

2) in setting up accounting, including in-house accounting, enterprises are guided mainly by the need to submit financial statements to the tax authorities and comply with the requirements tax legislation in terms of recognition of certain expenses for tax purposes.

The first step in creating a management system is to establish its standards. This is the stage of defining benchmarks against which the performance of the system will be evaluated and monitored. When defining standards, the goals of the system functioning are taken as a basis. Usually the goals are specified in the plans, programs of the system's activities.

The second stage is observation and verification. An audit is a set of activities aimed at ensuring regular monitoring and periodic examination of the work, the functioning process and the results of activities. economic system. Observation and verification provide the analyst with the necessary information, and also allow you to adjust the analysis methods and tools used at the planning stage.

The analysis of the organization's performance indicators characterizes the third stage of the management process - the measurement of the actual results achieved. When comparing the achieved results with the standards set at the first stage, first of all, the scales of permissible deviations are established.

The size of the deviation depends on:

characteristics of the reference standard itself.

· scales of financial and economic activity of indicators. The larger the functioning system, the higher the risks and the greater the likelihood of deviation from the standards;

· adopted system development strategy. If an enterprise chooses to expand its market position as a strategy, then very often the definition of a decrease in profitability certain types products is a positive factor.

The final stage - the implementation of the necessary corrective actions - involves an analysis of the relationship between the identified deviations and previous actions to implement the organization's management process. The deviations revealed at the third stage determine the direction of corrective actions:

if deviations are minor, management may not make adjustments;

If deviations are significant, they can be eliminated either by bringing the actual results to the level of standards, or by adjusting the standards themselves.

An extreme case of assessing the management process under consideration may be an opinion about the incorrect setting of the very goal of the activity. Then the organization's development strategy is subject to adjustment (change in the target group of customers, their industry affiliation, change in sales markets, other business organization) or a decision is made to liquidate the business.

Directions of managerial analysis are directly related to the processes of production and economic activity of Soloviev, O.V. Management analysis in industries: tutorial. - M.: Economist, 2006. - 17 pages of organization and resources used in these processes.

Economic analysis always serves the goals of management as a means of substantiating management decisions at all stages of the organization's activities.

Let us reflect in the form of a block diagram all the processes of the production and economic activities of the organization in relation to resources.

Production and economic activity is a superposition of processes on resources. "Input" are resources, material flows. Resources pass through various processes, including production. They then "come out" as results ( finished products, profits, financial transactions).

Representation of the management process in the form of blocks makes it possible to trace in detail all areas of economic analysis arising in each block, and more clearly track the objects of managerial and financial analysis.

For a qualitative management analysis, it is necessary to perform, observing the following main steps.

1. Setting the goal of the analysis. Development of tasks for its implementation. Formulation and coordination of the task with the customer.

2. Organization of the analysis process. Issues are resolved: coordination of tasks with the customer, determination of the circle of specialists, coordination of work deadlines, drawing up a work schedule, determining the form of presentation of the material.

3. Selection of a system of indicators required for this analysis.

4. Selection of sources of information.

5. Processing and analysis of the received information.

6. Carrying out settlement and analytical procedures:

assessment of the state of the issue;

Evaluation of the effectiveness of the functioning of the object of analysis;

detailed analysis;

study of cause-and-effect relationships within the object, conducting factor analysis, identifying and systematizing the most important factors.

7. Registration of the results of the analysis.

systematization of positive and negative factors in the development of the economic system;

· proposals for the search, identification and mobilization of reserves to improve the efficiency of the functioning of the economic system.

9. Tree of options. Development of the largest possible number of management decisions in accordance with the results of the analysis.

10. Analysis of options. Comparative analysis developed options according to the established criterion (system of indicators). Choosing the best option.

11. Implementation of the selected option. Registration of the results of the analysis, transfer of the project to the customer, implementation of the solution.

12. Analysis of the effectiveness of the management decision:

analysis as a continuous process of comparing the results of activities;

final analysis based on the results of the implementation of the solution;

analysis of the performance of business plan indicators;

decision correction.

· sufficiency of results of the analysis for acceptance of the administrative decision;

· efficiency;

rational (reasonable) cost of the analysis.

Satisfaction of the whole variety of material and non-material human needs gives rise to the presence a large number enterprises that produce a wide variety of goods, products, works, services or are engaged in their promotion to the final consumer.

Currently, all institutions, enterprises and organizations operating in Russia are classified by type of economic activity.

Industrial enterprises can carry out their activities in the mining and processing industries.

Within the extractive industry, there are:

· extraction of coal, brown coal and peat;

· Extraction of crude oil and natural gas, provision of services in these areas;

mining of uranium and thorium ores;

mining of metal ores;

extraction of other minerals.

Processing industries include:

production of food products, including drinks, and tobacco;

· textile and clothing production;

wood processing and production of wood products;

· pulp and paper production;

Publishing and printing activities;

· production of coke, oil products and nuclear materials;

· chemical production;

production of rubber and plastic products;

· production of other non-metallic mineral products;

metallurgical production and production of finished metal products;

production of machinery and equipment;

production of vehicles and equipment;

processing of secondary raw materials;

· production and distribution of electricity, gas and water;

other productions.

Separate from industry are agriculture and forestry and the provision of services in these areas, fishing and fish farming.

In addition to the sphere of material production, there are also industries (types of activity) where enterprises perform work or provide services. This group includes construction, wholesale and retail, transport, communications.

Other types commercial activities can be conditionally combined into a large group of service enterprises:

the operation of hotels and restaurants;

transactions with real estate;

rent of machines and equipment without an operator;

rental of household products and items for personal use;

activities related to the use computer science and information technologies;

· research and development;

activities for the organization of recreation and entertainment, culture and sports;

provision of personal services;

Provision of other types of services.

It should be noted that financial activities Bakanov M.I., Melnik M.V., Sheremet A.D. Theory of economic analysis. - M.: Finance and statistics, 2005. - 8 pp. (including financial intermediation, insurance, ancillary activities in the field of financial intermediation and insurance), although it consists in the provision of certain financial services, it is an independent area of operation.

Exclusively under the jurisdiction of the state and on the financing of the budget are such activities as:

public administration and military security;

obligatory social Security;

activities of extraterritorial organizations.

The division of enterprises by industry (types of economic activity) is predetermined by the presence of significant differences, features that distinguish one industry from another:

The equipment used (a set of machines, mechanisms, devices, devices, tools);

applied technology (a set of methods of processing, manufacturing, changing the state, properties, form of raw materials, materials or semi-finished products in the production process);

organization of the production process (a set of applied equipment and technology);

organization of finance (the totality of all Money at the disposal of the enterprise, the system of their formation, distribution and use) and their interaction with budgetary and non-budgetary funds, banks and insurance organizations.

Features of the functioning of enterprises in various industries must be taken into account when conducting management analysis. The use of a general methodology does not satisfy the needs of the most accurate diagnosis, which leads to the need to develop and use a number of private industry methods, for example, to analyze: construction organizations, enterprises of the agro-industrial complex (both producing and processing agricultural products), organizations of transport and communications, trade and Catering, service enterprises.

If we imagine a scheme for organizing management analysis, then its structure will depend on the strategic goals and tactical objectives of the development of the enterprise (Fig. 1.7).

Management analysis aims to identify internal resources and capabilities of the enterprise, assessment of the current state of the business, identification of strategic problems. The need for management analysis is determined by several factors:

firstly, it is necessary when developing an enterprise development strategy and in general for the implementation of effective management, since it seems milestone management cycle;

secondly, it is necessary to assess the attractiveness of an enterprise from the point of view of an external investor, to determine the position of an enterprise in national and other ratings;

thirdly, management analysis allows you to identify the reserves and capabilities of the enterprise, determine the direction of adaptation of the internal capabilities of the enterprise to changes in conditions external environment. As a result of the internal analysis of the enterprise, a number of points can be identified:

- overestimate or underestimate the company,
- overestimates or underestimates its competitors,
- what requirements of the market it attaches too much or, conversely, little importance.

Rice. 1.7.

Management analysis differs from other types of analysis not only in goals, objects and tasks, but also in specific features that are unique to it. The features of management analysis include:

o orientation of results to the management of the enterprise;
o use of all possible sources of information;
o lack of regulation from the outside;
o a comprehensive study of all aspects of the organization's activities;
o integration of accounting, analysis, planning and decision making;
o maximum secrecy of the analysis results in order to preserve commercial secrets.

A kind of foundation, on the basis of which a system of views on the phenomenon under study, and subsequently on the organizational and methodological foundations of any research, is formed, are the initial provisions of a particular science or its direction (principles). The principles of management analysis can be considered:

o objectivity results obtained on the basis of the research;
o their scientific validity;
o consistency;
o complexity analytical activities;
o optimality to make rational management decisions;
o principle allocation of the leading link (when selecting the most acceptable options for management decisions);
o efficiency obtaining output analytical data;
o quantitative certainty;
o clarity;
o comparability (comparability) analysis results;
o principle taking into account the specifics of the enterprise (industry and regional).

The principles of objectivity and scientific validity are characteristic of any type of research. Management analysis is no exception. The analytical study itself should be based on scientific research and proven methods, and its results should be objective. The analysis must be of a scientific nature, i.e. is designed to take into account the requirements of economic laws, to use the achievements of scientific and technological progress and best practices. Objectivity is achieved through:

o use of appropriate methods of analysis, selection of indicators characterizing the object of study;
o involvement of impartial analysts with appropriate training, level of knowledge, with the necessary experience;
o selection of the base (standard) of comparison.

The system approach is an approach according to which the enterprise is considered as a complex system operating in an environment open systems and consisting, in turn, of a number of subsystems. Consistency ensures completeness, reality of conclusions. Each object under study is considered as a complex mobile system consisting of a number of elements interconnected and the external environment. The study of each object is carried out taking into account all the internal and external relations of its individual elements. The systematic approach is closely related to the principle of the complexity of analytical activities. Complexity means:

o the need to analyze all the main elements of a specific financial and economic activity;
o the obligation to study the financial and economic activities of the organization in conjunction with general economic phenomena and processes;
o coverage of the entire main group of factors of an internal (in relation to this organization) nature that have an impact on it.

The principle of optimality is typical for conducting management analysis, since it allows you to choose from various options for management decisions exactly the one that is optimal for the enterprise at a given time. And the choice of this decision depends on the principle of allocation of the leading link. The leading link (ranking factors) involves setting goals and establishing ways to achieve this goal. In this case, the main (leading) link is always singled out, applying the methods of factor analysis and problem structuring. The leading link in management is connected with strategic goal business development and chosen tactics in a particular reporting period.

The principle of efficiency of analysis is aimed at reducing the time of work by implementing the principles of rational organization of partial processes (proportionality, parallelism, continuity, rhythm, etc.), coding and automation of information support, improving the quality of information and analysis methods.

The principle of quantitative certainty implies a quantitative expression:

- parameters and conditions for ensuring comparability and optimization of alternative options for management decisions;
— links between the components of the management system;
- the degree of uncertainty and risk in decision making. The principle of comparability of analysis options implies the comparability of indicators in terms of volume, quality, timing, methods of obtaining information and the conditions for using the objects of analysis and other conditions.

The principle of taking into account the specifics of the enterprise is a principle that is characteristic of managerial analysis. The economic, economic activity of the enterprise depends on the type of economic activity of the enterprise, in which region it is located. The managerial decision made on the basis of the conclusions of the managerial analysis must take into account these circumstances.

The stages of managerial analysis (Fig. 1.8) generally depend on the goals of the analysis, but the main ones can be distinguished among them.

Rice. 1.8.

1. Definition of goals and objectives of the analysis.
2. Search for alternative courses of action and selection of the best option.
3. Implementation of the optimal option.
4. Evaluation of the implementation of the plan.
5. Comprehensive assessment of the effectiveness of decisions made.

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INTRODUCTION

Chapter I. The essence of managerial analysis

1.1 The subject and essence of management analysis. His scientific apparatus

1.2 Types of managerial analysis

Chapter II. Practical part

2.1 Initial data for the practical part

2.3 Analysis of the results of economic activity of the enterprise

2.4 Analysis of the influence of factors on the volume of production

2.5 Product sales analysis

2.6 Analysis of the costs of production and sales of products

2.7 Operational analysis

CONCLUSION

Bibliographic list

INTRODUCTION

managerial production sale cost

The management process is a continuous, purposeful socio-economic and organizational-technical process carried out with the help of various methods and technical means. The main goal of the management system is to provide the conditions necessary for the implementation of the tasks set, and among them the decisive place is given to economic methods targeted impact on the control object.

management, representing information process, as a rule, remains unchanged in the structure of operations. These include: receiving, processing, storing information, developing a control decision, transferring control action to an object, monitoring execution, analyzing the results of the impact of the decision taken.

If accounting supplies information, then economic analysis must turn it into decision-making information. Logical processing, causal study, generalization of facts, their systematization, conclusions, suggestions, search for reserves - all these are the tasks of economic analysis, which is designed to ensure the validity of the control decision and increase its effectiveness. Management analysis performs an accompanying, serving function in the decision-making process, being a method of studying a controlled system. Without high-quality implementation of feedback in the management process, which is achieved by automating economic analysis, it is impossible to achieve the full effectiveness of the enterprise management system.

At present, management analysis occupies an important place among economic sciences. It is considered as one of the functions of production management. The management system consists of the following interrelated functions: planning, accounting, analysis and management decision-making.

Comprehension, understanding of information is achieved with the help of managerial analysis. In the process of analysis, the primary information undergoes analytical processing and, based on the results of this processing, management decisions. Management analysis precedes decisions and actions, justifies them and is the basis scientific management production, ensures its objectivity and efficiency. Thus, managerial analysis is a management function that provides decision making.

Management analysis plays an important role in preparing information for planning, assessing the quality and validity of planned indicators, in checking and objectively assessing the implementation of plans.

Management analysis is not only a means of substantiating plans, but also monitoring their implementation. Planning begins and ends with an analysis of the results of the enterprise. It allows you to increase the level of planning, to make it scientifically sound.

An important role is given to analysis in determining and using reserves for increasing the efficiency of production. It promotes the economic use of resources, the identification and implementation scientific organization labor, new technology and production technology, prevention of unnecessary costs, various shortcomings at work, etc. As a result, the economy of the enterprise is strengthened, production efficiency is increased.

The relevance of the course work is due to the fact that in modern world The role of management analysis is growing every year, as commercial enterprises, especially in our country, exist at risk. In addition, in recent years, the degree of responsibility of enterprises for their economic decisions has increased significantly. Therefore, the adoption of sound and balanced economic decisions can significantly reduce the degree of risk.

The purpose of the course work is to conduct a management analysis of the enterprise.

Objectives of the course work:

Consideration and systematization of theoretical knowledge on the essence and subject of management analysis;

Study and systematization of theoretical knowledge about the types of managerial analysis;

Carrying out settlement work on the basis of the data of the assignment of the course work;

Analysis of the data obtained in the course of computational work;

The object of the course work is the enterprise.

The subject of the course work is business processes, the data of which are presented in the source materials for the course work.

CHAPTER I. ESSENCE OF MANAGEMENT ANALYSIS

1. 1 The subject and essence of management analysis. His scientific apparatus

In market conditions, both the owners (owners) of the enterprise and officials directly managing its activities, as well as other legal entities and individuals interested in general information about the technical and economic state of the enterprise (state financial and tax authorities, potential buyers, suppliers of raw materials, semi-finished products, materials, consumers of products, partners, investors, holders of securities, Insurance companies, law enforcement and judicial authorities, and others) can obtain the required information through an appropriate assessment of the main technical economic indicators enterprises.

The main technical and economic indicators are synthetic (generalizing) parameters of the enterprise. Taken together, these indicators reflect the general state of affairs at the enterprise in the production, technical, economic, financial, innovative, commercial, and social spheres. Each indicator separately generally characterizes one of the directions (sides) of its internal or external activities.

The analysis of the main technical and economic indicators includes: comparison of the estimated indicators of the enterprise with the corresponding indicators of other enterprises engaged in similar activities; comparison of various indicators of the enterprise among themselves; comparison of similar indicators of the enterprise for different time periods; comparison of planned and actually achieved indicators of the enterprise.

Thus, a comparison of the main technical and economic indicators food enterprise with the characteristics of other enterprises of this profile allows us to assess the place of this enterprise in the consumer market, its role in meeting the needs of the population in food products according to a certain nomenclature (bakery, confectionery, pasta, oil and fat, meat, dairy, alcoholic beverages, beer, non-alcoholic products, etc.) in accordance with effective demand, as well as to draw certain conclusions about the competitiveness of the company's products.

By comparing various technical and economic indicators, the degree of use of the available production and technical apparatus (basis) of the enterprise, the established relationships between output and its sale (sales volume of products), labor productivity and its payment, costs and results, other relationships between individual parties and lines of business of the enterprise.

The study of the dynamics of the main technical and economic indicators (comparison of the values of indicators for different time periods) helps to identify specific processes occurring at the enterprise (in particular, related to its adaptation to changing business conditions), to establish trends in the technical and economic development of the enterprise.

Comparison of the actual values of technical and economic indicators with their planned values (in the case when the enterprise is planning the relevant indicators) is carried out in order to determine the unused opportunities (cash reserves) that were not taken into account when planning the activities of the enterprise in the analyzed period. Such a comparison to a certain extent reflects, in addition, the level of professionalism of specialists in the enterprise management apparatus, their ability to skillfully raise and solve production, technical and economic and financial issues in market conditions.

The information base of the analysis is the materials of planning documents, data of accounting and statistical accounting and reporting of the enterprise. Taking into account the increasingly limited access to the data bank of each specific enterprise, information about the activities of which often becomes not only confidential, but also belongs to the management of the enterprise trade secret, for the purposes of analysis, it is recommended to use a limited number of initial technical and economic indicators (Table 1). Other technical and economic characteristics of the enterprise, necessary for a generalized analysis of its activities, can be obtained by calculation as derivatives of the indicators given in the table.

Management analysis of economic activity as a science is a system of knowledge associated with the study of the interdependence of economic phenomena, identifying positive and negative factors and measuring the degree of their influence, reserves, lost profits, studying trends and patterns in the activities of organizations.

Every science has its own subject. The subject of management analysis is understood as the economic processes of commercial organizations, their economic efficiency and the final economic and financial results of their activities, which are formed under the influence of objective and subjective factors.

A characteristic feature of managerial analysis is not only the identification of trends and patterns in the functioning and development of the organization, reserves, missed opportunities, but also the development of practical proposals and recommendations for improving their activities. However, it is not easy to identify deviations from global trends, violations of economic laws, and disproportions in the work of individual organizations. Only an economist who knows well and subtly understands the general laws of economic development will be able to correctly and timely notice the manifestation of general trends, certain regularities in each specific case. Constant and close study of the economics of the organization, daily monitoring of the progress of the order-plan using all sources of information create the necessary conditions to identify hidden reserves, and their disclosure and use without a well-placed economic analysis is impossible.

To correctly reveal and understand the main reasons, or, as it is commonly called in the analysis, the factors that influenced the progress of the plan, to correctly establish their action and interaction, means to correctly understand the course of all economic activities of the analyzed object. In the process of analysis, they not only reveal and characterize the main factors influencing economic activity, but also measure the degree of their impact.

The significance of analysis in the management of an organization, the complexity of the phenomena and processes under study predetermine the diversity of the scientific apparatus. An analysis of the theory and practice of management analysis made it possible to establish a variety of scientific approaches used: systemic, integrated, integration, marketing, functional, subject, dynamic, reproductive, process, normative, quantitative, etc. Each of the listed approaches reflects or characterizes only one of the aspects of management analysis .

With a systematic approach, any system (object) is considered as a set of interrelated elements that has an output (goal), input, connection with the external environment, feedback. A systematic approach contributes to the adequate formulation of problems and the development of an effective strategy for their resolution. Any organization, its subdivision, department, etc. can act as a system.

System analysis is a set of certain methods and practices solving various problems based on a systematic approach and presenting the object of study in the form of a system. Analysis in a narrow sense is the division of a phenomenon or object into its constituent parts (elements) in order to study them as parts of a whole. Such a division allows you to look inside the object, phenomenon, process under study, understand its inner essence, determine the role of each element in the object or phenomenon under study.

The following major principles of the system approach (system analysis) can be singled out:

1) the decision-making process begins with the identification of critical problems and a clear formulation of the specific goals of the system;

2) when considering the problem as a whole, all the consequences and interconnections of each particular decision should be identified;

3) identify and explore possible alternatives ways to solve the problem and achieve the goal;

4) the goals of individual subsystems must be consistent with the goals of the entire system;

5) in the process of analysis, it is advisable to move from the abstract to the concrete (from formulations to quantitative assessments);

6) it is necessary to identify the links between the elements of the system, to explore their interaction.

When applied integrated approach technical, environmental, economic, organizational, social, psychological, if necessary, and other (for example, political, demographic) aspects of the activity and their interrelationships should be taken into account. If one of the essential aspects of the analysis is omitted, the problem will not be completely solved. Unfortunately, this requirement is not always met in practice.

The integration approach to economic analysis is aimed at exploring and strengthening the relationships:

a) between individual subsystems and system components strategic management(formation of the organization's strategy, operational management of the implementation of the developed strategy);

b) between the stages of the life cycle of the control object (marketing, organizational and technological preparation of production, production, etc.);

c) between vertical management levels (country, region, city, organization, its subdivisions);

d) between the subjects of horizontal management (planning of production and supply, organization of production, personnel, energy, information, financial support and etc.).

The marketing approach provides for the orientation of economic analysis to the consumer. The choice of an organization's strategy should be based on an analysis of existing and forecasting future strategic needs for a given type of product or service, strategic market segmentation, forecasting the life cycles of future products, analyzing the competitiveness of its products and competitors' products, predicting their competitive advantage, as well as the mechanism of action of the law of competition. The marketing approach should be applied to any task in any department of the organization.

In this case, the priorities for choosing the criteria for management analysis are the following:

1) improving the quality of goods in accordance with the needs of consumers;

2) saving resources from consumers by improving the quality of goods;

3) saving resources in the production of goods due to the implementation of the scale factor, the scientific and technical process, and the improvement of the management system.

The essence of the functional approach to economic analysis is that the need is considered as a set of functions that must be performed to satisfy the need. After the functions are established, several alternative products are created to perform these functions and the one that requires the minimum total cost per product life cycle per unit of its useful effect is selected. Product development chain: needs, functions, indicators of the future product, changing the structure of the system.

Currently, the subject approach is widely used, in which the object of analysis is an existing product. At the same time, the product is improved by refinement based on the results of marketing research, analysis of scientific and technological progress in a given area, comments and suggestions from consumers, and the designers are tasked with achieving world-class quality in terms of the most important quality indicators.

The dynamic approach involves considering the organization in dialectical development, in causal relationships and subordination, a retrospective analysis of the behavior of similar organizations is carried out (for example, for 10 years) and a forecast of its development (for example, for 5 years).

The reproductive approach is focused on the constant resumption of production of goods to meet the needs specific market with lower total cost per unit of useful effect compared to the best similar product on the market.

The elements of the reproductive approach are:

1) the use of a leading comparison base when planning private indicators of the quality and resource intensity of the updated product, a base that meets the achievements of scientific and technological progress in this area at the time the consumer purchases the product, a base that meets the requirements of consumers not at the time of planning or developing the product, but at the time of its consumer purchases;

2) interpretation of the law of saving time as saving the sum of past, living and future labor for the life cycle of a product per unit of its useful effect;

3) consideration in the relationship of the reproduction cycle of the manufactured, designed and promising models of goods in the coordinates of time and the release program;

4) ensuring, if possible, the development of the elements of the external environment of the strategic management system (macro-environment, infrastructure of the region, micro-environment of the organization) proportional in quality and quantity.

The process approach considers the processes of economic analysis as interrelated. At the same time, analysis is the sum of interrelated continuous actions on marketing, planning, organization of production, accounting and control, motivation, regulation, etc.

The essence of the normative approach is to establish standards for all subsystems of economic analysis:

a) the target subsystem (standards for the quality and resource intensity of the product, market parameters, organizational and technical level of production, social development team, environmental protection);

b) the supporting subsystem (standards for the efficiency of resource use, provision of employees with everything necessary, etc.);

c) functional subsystem (standards for all functions of the reproductive process);

G) control subsystem(standards on the psychology and sociology of management, the development and adoption of a strategic management decision). These standards must meet the requirements of complexity, efficiency, validity, prospects for application in terms of scale and time.

The organization does not manage the standards for the functioning of the components of the external environment, but it must have a bank of these standards, strictly observe (especially legal and environmental standards) and take part in the development of the system of standards for its external environment. The greater the proportion of justified and quantified standards, the higher the efficiency of economic analysis at all levels of management.

The essence of the quantitative approach is the transition from qualitative (generalized) to quantitative assessments using engineering calculations, mathematical and statistical methods, expert assessments, scoring systems, etc. In economic analysis, it is important to apply the most precise methods analysis, forecasting and optimization of management decisions.

The use of various approaches in economic analysis has some peculiarities. So, for a long period it is very difficult to predict the composition and requirements of normative acts of various levels, the socio-psychological characteristics of the life of the team, the situations in which tactical management decisions will be implemented. Only for the conditions of a rule of law state with developed and established market relations, it is possible to predict with sufficient accuracy the changes in the parameters of these approaches. For an economy with emerging market relations, it is necessary to choose the most rational approaches, taking into account their features, which are more related to the organization of the development of goods, but not to their predictable parameters.

1. 2 Types of management analysis

Managerial analysis always serves the purposes of management as a means of substantiation at all stages of preparation and adoption of managerial decisions; the improvement of its methods is determined by the needs of management.

At all levels of the system, decisions are made that correspond to the available information and production needs.

The enlarged model of the analytical support system (ASS) consists of blocks corresponding to the objects of management and processes of production and economic activity. Production and economic activity is a superposition of processes on resources. "Input" are resources, material and material flows, which, passing through various processes, including production, come out in the form of results ( finished product, profit, financial transactions), completing the old and starting a new cycle of processes.

Representation of the management process in the form of blocks, where the objects of management are resources and results at a certain stage of the cycle, makes it possible to trace in more detail all the processes of economic analysis that occur in each block, and to more clearly identify the objects of management and financial analysis.

The objects of managerial, or internal, analysis of the enterprise are resources (funds, objects of labor and labor resources) and results (products and cost). If we take the processes of the circulation of economic activity, then managerial analysis covers the material flows of groups "A", "B" and partially "C" (processes of supply, production and partially consumption). All other elements are in the realm of financial analysis.

Analysis of any of the issues of economic activity should be carried out in several stages: development of a plan and methods of analysis, clarification of objects and responsible executors; collection and evaluation of information; clarification of the methodology and methods of analysis; processing of information and solution of the presented analytical tasks; formulation of conclusions and proposals.

For high-quality management analysis and effective management A developed methodology is required, including the following elements:

1) definition of goals and objectives of the analysis;

2) a set of analysis indicators;

3) the scheme, sequence and frequency of the analysis;

4) methods of obtaining information;

5) processing and analysis of the received economic information;

6) a list of organizational stages and the distribution of responsibilities between the services of the enterprise;

7) the procedure for formalizing the results of the analysis.

Management analysis integrates three types of internal analysis - retrospective, operational and prospective, each of which is characterized by solving its own problems (Fig. 1).

The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy. The need for forward-looking analysis that arose with the transition Russian organizations on market conditions of management, translates internal analysis into a new quality, bringing it to the level of managerial analysis. While retrospective analysis answers the question "how was it?", the prerogative of prospective management analysis is to find an answer to the question "what if?". As part of a prospective analysis, it is necessary to single out short-term and strategic subtypes that have own goals and methods.

A retrospective analysis is carried out for the purpose of current control over economic activity. A feature of this type of analysis is the study of completed processes, the identification of unused reserves. This is the most developed type of economic analysis.

The current (retrospective) management analysis is carried out on the basis of the final results of the enterprise's work for the most important reporting periods.

Current analysis is a system of periodic, comprehensive study of the results of economic activity for an objective assessment of the implementation of business plans and the achieved production efficiency, a comprehensive identification of intra-production reserves, and their mobilization to improve economic efficiency in subsequent periods.

A feature of the current analysis is a retrospective look at economic activity, the study of past processes and phenomena, and the identification of unused reserves. The current analysis is an integral element of the commercial calculation of the enterprise and is performed when summing up the results of economic activity. The current analysis is characterized by full coverage of all aspects of economic activity, involvement in its implementation of all departments and services of the enterprise. The current analysis is carried out mainly on documented sources of information on the basis of accounting and statistical reporting. This makes it possible to typify analysis procedures and use its unified methods. An important direction in improving the current economic analysis is the widespread use of mathematical methods and computers for obtaining and processing economic information, which increases its efficiency. This is due to the reduction of the analysis time; more complete coverage of the influence of factors on the results of economic activity; replacing approximate or simplified calculations with exact calculations; setting and solving new multidimensional problems that are practically impossible to do manually and by traditional methods.

The classification of problems of current analysis makes it possible to streamline the formulation of everyday analytical problems, to identify the general patterns of their solution.

The classification of tasks of current analysis is based on the principle of studying economic activity through the prism of fulfilling established tasks: plans, schedules, norms, orders, orders, etc. In accordance with this, three fundamentally important generalized problems of the current analysis can be considered.

1. Analysis and assessment of the tension and validity of the business plan (target targets).

2. Identification of factors of economic activity and quantitative assessment of their influence on generalizing indicators.

3. An objective assessment of the work of the enterprise and its divisions.

Without assessing the intensity and validity of the business plan, it is impossible to determine the degree of use of production resources, the intensity of the costs incurred. An unstressed plan reduces incentives for work and the creative activity of workers, and distorts the picture of industrial relations. The constant action of this factor ultimately leads to a decline in business activity, cost overruns, and a decrease in production efficiency.

Traditional for the current analysis of economic activity is the task of identifying the factors of an economic phenomenon and quantifying their impact on the generalizing indicators of economic activity. In the process of solving this problem, methods of deterministic and stochastic factor modeling are used.

Most often, it is necessary to analyze and evaluate deviations from the plan, standard, and the result of the previous period. It is important not only to identify the fact of deviation, but also to establish its causes. Thus, the analyst immediately falls into the sphere of problems of multivariate analysis, the study of direct and indirect relationships, the study of observable and not directly observable (hidden) dependencies.

In the process of deterministic modeling, the investigated phenomenon or economic indicator is decomposed into direct factors.

In direct factor analysis, the task is to identify individual factors that affect the change in the effective indicator or process; establish the forms of a deterministic relationship between the performance indicator and a certain set of factors and, finally, determine the role of individual factors in changing the performance economic indicator.

Problems of direct deterministic factor analysis -- the most common group of problems in the analysis of economic activity. The deterministic modeling of a factor system is based on the possibility of constructing an identical transformation for the initial formula of an economic indicator based on theoretically assumed direct links of this indicator with other factor indicators. It's simple and effective remedy formalization of the relationship of economic indicators for the analysis and evaluation of changes in the generalizing indicator. Thus, the analysis of the influence of factors on the change in the volume of production aims to quantify the impact on the implementation of the plan (or deviation from the previous period) of the volume of production of changes in the following factors:

* product quality;

* product structure;

* industrial marriage;

* production cooperation;

* the amount of hours worked by workers;

* average hourly labor productivity of workers.

The sum of negative influences is calculated as a reserve for a possible increase in the volume of production in the analyzed period.

The current analysis requires extensive information not only about the planned and reported values of indicators, but also about the consumption rates of materials, labor, wages and other elements for planned and actual production volumes. Therefore, it is more rational to conduct current control and analysis of the enterprise's activities simultaneously with planning based on its information environment.

Operational analysis is carried out during production activities, is an element of planning and dispatching control. Operational analysis is usually carried out according to the following groups of indicators: production, shipment and sale of products, use of labor, production equipment, material resources, cost, profit, profitability, solvency. The analysis is based on primary accounting data: operational, technical, accounting, statistical.

The purpose of operational economic analysis is operational economic evaluation short-term changes in production processes in relation to a given program for the development of a managed economic system and ensuring its effective functioning.

Efficiency of analysis is, first of all, the timeliness of identifying and studying short-term changes occurring in economic processes that either threaten to take the controlled system out of the given direction and pace of development, or signal the emergence of additional reserves that allow it to be quickly transferred to a more efficient mode of operation. . Skipping a period of time during which there are reasons that generate deviations from the program makes even the results of operational analysis useless, since after this moment a new economic situation arises with new cause-and-effect relationships of elements and new economic consequences.

This specificity of operational economic analysis precludes an unambiguous answer to the question of what periods of time within a month such an analysis should be carried out. It depends on a number of circumstances: firstly, on the content of managed economic indicators, the closeness of their connection with indicators of natural-material and other production processes, the frequency and magnitude of changes in these indicators and their impact on the development of the managed object as a whole; secondly, from the need to anticipate certain forthcoming short-term changes in production processes and their economic consequences; thirdly, from the fact that it takes time to conduct operational analysis, develop and implement operational decisions that ensure timely regulation of production processes.

Operational analysis must be distinguished from quick, sometimes also called operational, final analysis. For example, according to the results of a quick, i.e. carried out in a short time, analysis of the economic activity of an enterprise for a month or a year, as a rule, it cannot be carried out a quick direct regulation of production processes, since the subject of its study are the averaged generalized results of the mutual influence of many short-term changes that have occurred relative to the current moment over a longer period. Such an analysis, called periodic in the literature, plays an equally important role in current and future production management systems.

The main tasks of operational analysis:

* systematic identification of the level of implementation of estimates and targets for responsibility centers; determination and calculation of the influence of factors for changing indicators from a given level;

* systematization of positive and negative causes of deviations;

* timely delivery control system received information;

* development and implementation of measures to improve the operational management of production, increase its efficiency.

Operational analysis is as close as possible to production processes and is based on the system primary documents and company reports.

Objects of operational analysis:

* plan for the production of products of the enterprise and its divisions (in value and physical terms);

* plan for the sale of products and deliveries under contracts;

* release structure (in assortment or by nomenclature positions),

* the rhythm of production;

* condition and use of production equipment;

* use of working time and personnel;

* availability of material resources, fuel, energy, components and purchased products;

* the level of manufacturing defects, unproductive losses and costs;

* quality of work of administration and managers;

* the level of production costs and the cost of production, individual products, assemblies, parts, services and works;

* the size and dynamics of inventories, balances of finished products and work in progress;

* the cost of wages and material incentives for employees;

* fulfillment of the profit plan and others financial indicators;

* condition and use of working capital;

* solvency of the enterprise and its financial condition.

Perspective analysis is a type of analysis that studies the phenomena of economic activity business structures from the standpoint of the future, i.e. prospects for their development. As a rule, in the course of such an analysis, incomes, expenses and financial results are forecasted for the analyzed perspective and appropriate management decisions are developed.

The main goals of a prospective analysis are to provide the management bodies of enterprises and associations with information about possible ways to achieve certain results of economic activity in the future, to determine the objective patterns of development business processes, assessment of the realism of certain planned decisions and their compliance with the internal logic of economic development.

This is usually a function of long-term management. Separate elements of prospective analysis are used in current and operational management for the preparation of proactive information. Prospective analysis consists in a thorough study and analysis of information about the present and past of the enterprise in anticipation of new factors and phenomena of economic activity, analytical "intelligence" of the future. A prospective analysis is a preliminary economic analysis both in relation to the results of economic activity and in relation to economic processes, i.e. the analysis is carried out until the improvement of business processes. Such an analysis is also necessary for compiling long-term long-term plans activities, and to assess the expected results of the implementation of the planned tasks. Based on the study of the patterns of development of economic phenomena and processes, prospective analysis reveals the most probable paths for this development and provides a basis for choosing and justifying promising planning decisions.

Management process entrepreneurial activity involves the development of not only short-term, but also long-term strategic decisions. In this regard, short-term and strategic analysis are distinguished.

results strategic analysis have a significant impact on the future of the organization. Therefore, a deep preliminary study of the prospects for the organization's activities in the relevant economic environment is necessary.

The techniques and methods of short-term predictive analysis, based primarily on the division of costs into fixed and variable, lose their power in the long term. This is due to the fact that the expansion of the planning time period (scale base) introduces significant adjustments to the behavior of costs. Costs that are fixed in the short term turn out to be variable in the longer term, and vice versa, unit variable costs that are unchanged for management analysis are not.

Strategic management analysis is based on different principles than short-term prospective analysis. In the course of strategic analysis, various factors are taken into account due to the state of the external environment (according to extra-accounting sources of information). These include markets for goods and services, interest rates and currency quotes set by government and commercial organizations, economic boom, high level inflation, decline in production, increased competition, etc.

A serious place in strategic analysis is given to accounting for additional costs for quality improvement and the time factor as sources of additional competitive advantage. According to prof. M.A. Vakhrushina, "the goal of strategic analysis will be achieved only if the long-term management decisions based on it make it possible to achieve adequacy between the requirements of the external environment and the capabilities of the organization."

In order to successfully conduct a strategic analysis, in our opinion, it is important not only to formulate the very concept of "strategic analysis", but also to establish its goals, objectives, objects and other elements. All these concepts are summarized and presented in Table. one.

Table 1

Essence, goals, objectives, methods of strategic analysis


Essence	A type of complex economic analysis of economic activity that studies economic phenomena and processes from the standpoint of the future, i.e. prospects for their development
Basic goals	Providing management bodies of enterprises with information about possible ways to achieve certain results of economic activity in the future, determining the objective patterns of development of economic processes, assessing the realism of certain planned decisions and their compliance with the internal logic of economic development
	Forecasting of economic activity. Scientific substantiation of promising solutions. Assessment of the expected fulfillment of long-term forecasts and long-term plans.
	Future performance of business segments
Subjects	Managers, analysts
	Forecasting methods based on dynamic series: forecasting assuming the values of the previous levels of the series remain unchanged in the future, forecasting assuming that the average values of the previous levels remain unchanged in the future, forecasting by mathematical extrapolation, modeling a regression forecast, forecasting by extracting the components of a time series
	Exceeds 12 months
Main consumers	Company management, owners
The degree of openness of information	It is a trade secret and is confidential

In conclusion, it should be noted that in countries with a market economy that is more stable than in Russia, the external economic environment, the methods of strategic accounting and analysis, functional cost accounting (ABC), the target costing system (TC) are becoming increasingly important. , strategic cost management (SCM), and analysis based on the concept of strategic business units (SBUs). The exceptional importance of strategic analysis, its prospects for the developing market economy makes it necessary to create a methodology for its implementation, taking into account the specifics of Russian economic conditions.

CHAPTER II. PRACTICAL PART

2. 1 Initial data for the practical part

Option 1





raw materials and basic materials
purchased components and semi-finished products
fuel and energy for technological purposes
Other materials





basic salary
additional ODA salary


depreciation deductions
general production expenses, thousand rubles


losses from marriage
general business expenses, thousand rubles
organization management costs
fees and deductions
commercial expenses, thousand rubles
other expenses, thousand rubles

	Product A	Product B	Product C
	Production volume, thousand pieces	Costs, thousand rubles	Production volume, thousand pieces	Costs, thousand rubles	Production volume, thousand pieces	Costs, thousand rubles








September



Total for the year

2. 2 Analysis of the results of economic activity of the enterprise

1. Compare reporting data with planned indicators and determine deviations.

2. Determine the growth rate of the main performance indicators.

3. Analyze the received data and draw a conclusion about the implementation of the plan, compare the dynamics of indicators and draw a conclusion about the nature of the actual changes that have occurred over the year.

Table 1 - Analysis of the results of economic activities

	Indicators			Deviation


	Proceeds from the sale of products, goods, works, services, thousand rubles.
	Cost of goods sold, thousand rubles
	Material costs for production, thousand rubles.
	Material return (p. 1: p. 3), rub.
	Average number of employees in total, pers.
	including number of employees of the main production
	The proportion of workers in the main production in average headcount employed (p.6: p.5)*100, %
	Labor productivity of one worker, (line 1: line 5), thousand rubles
	including average output of one employee of the main production [line 1: line 6], thousand rubles.
	Labor intensity production program total, thousand hours
	Total labor costs, thousand rubles
	Expenses for labor remuneration of the ODP, thousand rubles.
	The cost of an hour of OPR, rub. (p.12/p.10)
	Average cost of fixed assets, thousand rubles
	Expenses for the maintenance and operation of equipment, thousand rubles.
	Return on assets (line 1/line 14), rub.
	Capital-labor ratio (line 14/line 6), thousand rubles
	Profit from sales, thousand rubles
	Return on sales, (p.18:p.1) %

From the above data, it can be seen that the actual values for almost all items of analysis, with the exception of capital productivity, exceed the planned indicators by 0.2-11.4 percent, which indicates a positive dynamics in the development of the enterprise and overfulfillment of the plan.

In the reporting period, the actual revenue exceeded the planned one by 2%, however, material costs increased by 1.7 percent, labor costs increased (2%), the cost and expenses for the maintenance of fixed assets increased (4 and 6.5%, respectively), capital-labor ratio increased by 5%. Labor productivity increased by 1.6 percent. From the foregoing, we can conclude that the positive dynamics of indicators at the enterprise can be associated with the commissioning of new equipment, as a result of which it became necessary to increase wages for workers, which can be associated with the need to work for more complex equipment or learning new jobs. However, the qualifications of workers at this stage do not correspond to the level of fixed assets, as evidenced by a small increase in labor productivity in comparison with the increase material costs and equipment maintenance costs. This is also evidenced by the decrease in the return on assets by 3.1%.

In addition, a clear negative factor in this case is a significant increase in the cost of managing the organization and related deductions for social needs. That is, management began to receive large salaries (since the number of employees increased slightly, but the cost of management is very significant), but the return on this has decreased significantly.

In addition, negative indicators also reveal a 4% increase in production costs, while revenue increased by only 2%. However, this gap in indicators is smoothed out by a significant increase in actual profit and return on sales (11.3 and 11.4%, respectively), a significant increase may be associated with an increase in demand for products in the current period under the influence external factors(since internal must be laid down and taken into account when calculating planned indicators), due to the behavior of the consumer.

Or, when calculating planned indicators, these articles were underestimated, which indicates problems in the management of the enterprise (the desire to “show off” a significant increase in profit indicators, etc.).

The foregoing indicates an extensive level of development of the enterprise (growth due to the involvement of additional resources in production, and not the improvement of technologies).

It is necessary to analyze the use of fixed assets and identify the cause of irrationality, if possible, eliminate it. Raise the qualifications of workers so that they can make better use of fixed assets. Conduct an analysis of the reasons for the deviation of planned and actual profits and profitability, include the identified factors in the calculations for the subsequent determination of the value of planned indicators. Analyze the work of the planning department, identify the reasons for such significant deviations and, if necessary, take action.

2. 3 Analysis of the influence of factors on the volume of production

2. Carry out a factor analysis of changes in the volume of sales of products.

Table 2 - Calculation of the influence of factors related to the efficiency of the use of material resources on the dynamics of revenue (by the method of absolute differences)

Table 3 - Calculation of the influence of factors related to the efficiency of use labor resources, on revenue dynamics (absolute difference method)

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The content and features of the internal management analysis. Stages of management analysis at various enterprises

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