Analysis of the financial and economic activities of the enterprise. Express analysis of the financial and economic activities of the enterprise Characteristics of the main techniques and methods of AHD
Pridnestrovian State University
them. T.G. Shevchenko
Faculty of Economics
Department of "Accounting and Audit"
Test
"Comprehensive economic analysis of economic activity"
Tiraspol 2013
1. Analysis of liquidity and solvency
Marketing analysis of goods
List of used literature
1.Liquidity and solvency analysis
Solvency and liquidity are the most important characteristics of the financial and economic activities of the enterprise.
Liquidity (from Latin liquidus - flowing, liquid) is a characteristic of the assets (values) of an enterprise, meaning their ability to be realized in a short time at a cost corresponding to the market. In fact, liquid means quickly convertible into cash.
Solvency assessment is carried out on the basis of the characteristics of the liquidity of current assets, i.e. the time it takes to turn them into cash. The concepts of solvency and liquidity are very close, but the second is more capacious. Solvency depends on the degree of liquidity of the balance sheet. In addition, liquidity characterizes not only the current state of settlements, but also the prospects.
Analysis of the liquidity of the balance sheet consists in comparing the assets of the asset, grouped by the degree of diminishing liquidity, with short-term liabilities of the liability, which are grouped by the degree of maturity.
Thus, liquidity is the ability of assets to be transformed into cash, and the degree of liquidity is determined by the length of the time period during which this transformation can be carried out.
The most mobile part of liquid funds is money and short-term financial investments. The second group includes finished products, shipped goods and receivables. The liquidity of this group of current assets depends on the timeliness of the shipment of products, the execution of bank documents, the speed of payment documents in banks, the demand for products, their competitiveness, the solvency of buyers, forms of payment, etc.
Significantly longer time is required for the transformation production stocks and work in progress into finished goods and then into cash. Therefore, they are assigned to the third group.
Accordingly, the payment obligations of the enterprise are also divided into three groups: 1) debt, the payment deadlines for which have already come; 2) debt that should be repaid in the near future; 3) long-term debt.
An analysis of the solvency of an enterprise is carried out by comparing the availability and receipt of funds with payments of essentials. There are current and expected (prospective) solvency.
Current solvency is determined on the balance sheet date. An enterprise is considered solvent if it has no overdue debts to suppliers, bank loans and other settlements.
The expected (prospective) solvency is determined on a specific upcoming date by comparing the amount of its means of payment with the urgent (priority) obligations of the enterprise on this date.
To determine the current solvency, it is necessary to compare the liquid assets of the first group with the payment obligations of the first group. Ideally, if the coefficient is one or a little more. According to the balance sheet, this indicator can be calculated only once a month or quarter. Enterprises make settlements with creditors every day.
To assess the prospective solvency, the following liquidity indicators are calculated: absolute, intermediate and general.
The absolute indicator of liquidity is determined by the ratio of liquid funds of the first group to the total amount of short-term debts of the enterprise (V section of the balance sheet). Its value is considered sufficient if it is above 0.25 - 0.30. If an enterprise is currently able to pay off all its debts by 25-30%, then its solvency is considered normal.
The ratio of liquid funds of the first two groups to the total amount of short-term debts of the enterprise is an intermediate liquidity ratio. A 1:1 ratio usually satisfies. However, it may not be sufficient if a large proportion of liquid funds is accounts receivable, some of which is difficult to collect in a timely manner. In such cases, a ratio of 1.5:1 is required.
Overall coefficient liquidity is calculated by the ratio of the total amount of current assets to the total amount of short-term liabilities. A coefficient of 1.5-2.0 usually satisfies.
Note that on the basis of only these indicators it is impossible to accurately assess the financial condition of the enterprise, since this process very complex, and it is impossible to give him a full description of 2-3 indicators. Liquidity ratios are relative indicators and do not change for some time if the numerator and denominator of the fraction increase proportionally. The very same financial situation during this time can change significantly, for example, profit, profitability, turnover ratio, etc. will decrease. Therefore, for a more complete and objective evaluation liquidity, you can use the following factorial model:
Click = Current assets / Balance sheet profit * Balance sheet profit / Short-term debts = x1 * X 2,
where x 1- an indicator characterizing the value of current assets per ruble of profit;
X 2- an indicator that indicates the ability of the enterprise to pay off its debts at the expense of the results of its activities and characterizes the stability of finances.
The higher its value, the better the financial condition of the enterprise.
To calculate the influence of these factors, you can use the methods of chain substitution or absolute differences.
When determining the solvency, it is desirable to consider the structure of the entire capital, including the main one. If the holdings (shares, bills and other securities) are quite significant and are listed on the stock exchange, they can be sold with minimal losses. Holdings provide better liquidity than some commodities. In such a situation, the company does not need a very high liquidity ratio, since working capital can be stabilized by selling part of the working capital. And another indicator of liquidity (self-financing ratio) is the ratio of the amount of self-financing income (income + depreciation) to the total amount of internal and external sources of financial income.
This ratio can be calculated as the ratio of self-financed income to value added. It shows the degree to which the enterprise is self-financing its activities in relation to the wealth created. You can also determine how much self-financed income falls on one employee of the enterprise. Such indicators in Western countries are considered as one of the best criteria for determining the liquidity and financial independence of the company and can be compared with other enterprises.
When analyzing solvency, in addition to quantitative indicators, one should study qualitative characteristics that do not have a quantitative change, which can be characterized as depending on the financial flexibility of the enterprise.
Financial flexibility is characterized by the ability of an enterprise to withstand unexpected interruptions in income. Money due to unforeseen circumstances. This means the ability to borrow from various sources, increase share capital, sell and move assets, change the level and nature of the enterprise in order to withstand changing conditions.
The ability to borrow money depends on various factors and is subject to rapid change. It is determined by profitability, stability, the relative size of the enterprise, the situation in the industry, the composition and structure of capital. Most of all, it depends on such an external factor as the state and direction of changes in the credit market. The ability to obtain credit is an important source of cash when it is needed, and is also important when a business needs to extend short-term loans. Pre-agreed financing or open credit lines (a loan that an enterprise can take out during certain period and on certain conditions) are more reliable sources of funds when needed than potential funding. When assessing the financial flexibility of an enterprise, the rating of its bills, bonds and preferred shares is taken into account; limiting the sale of assets; the degree of randomness of spending; and the ability to respond quickly to changing conditions such as a strike, a drop in demand, or the elimination of sources of supply.
In the theory and practice of a market economy, some other indicators are also known that are used to detail and deepen the analysis of solvency prospects. The most important of these are income and the ability to earn, since these factors are decisive for the financial health of the enterprise. The ability to earn is understood as the ability of the enterprise to constantly receive income from its core activities in the future. To assess this ability, the cash adequacy ratios and their capitalization are analyzed.
The cash adequacy ratio (Cds) reflects the company's ability to earn them to cover capital expenditures, increase working capital and pay dividends. To eliminate the influence of cyclicality and other randomness, 5 years of data are used in the numerator and denominator. The calculation is made according to the following formula:
The cash adequacy ratio equal to one shows that the enterprise is able to function without resorting to external financing. If this coefficient is below one, then the enterprise is not able to maintain the payment of dividends and the current level of production due to the results of its activities.
The cash capitalization ratio (Kcn) is used in determining the level of investment in the assets of the enterprise and is calculated by the formula:
The level of capitalization of funds is considered sufficient in the range of 8-10%. The enterprise must regulate the availability of liquid funds within optimal need in them, which for each particular enterprise depends on following factors:
the size of the enterprise and the volume of its activities (the larger the volume of production and sales, the greater the stock of inventory items);
branches of industry and production (demand for products and the rate of receipt from its implementation);
the duration of the production cycle (the value of work in progress);
the time required to renew stocks of materials (the duration of their turnover);
seasonality of the enterprise;
general economic situation.
If the ratio of current assets and current liabilities is lower than 1:1, then we can say that the company is unable to pay its bills. The ratio of 1:1 assumes the equality of current assets and short-term liabilities. Taking into account the varying degree of liquidity of assets, it can be safely assumed that all assets will be sold urgently, and, therefore, in this situation there is a threat to the financial stability of the enterprise. If the value of Kt.l. significantly exceeds the ratio of 1:1, it can be concluded that the company has a significant amount of free resources generated from its own sources.
On the part of creditors of the enterprise, this option for the formation of working capital is the most preferable. At the same time, from the point of view of the manager, a significant accumulation of inventories at the enterprise, the diversion of funds into receivables may be associated with inept asset management of the enterprise.
Various liquidity indicators not only provide a versatile description of the stability of the financial position of an enterprise with varying degrees of accounting for liquid funds, but also meet the interests of various external users of analytical information. So, for example, for suppliers of raw materials and materials, the absolute liquidity ratio (Ka.l.) is most interesting. The bank lending to this enterprise pays more attention to the intermediate liquidity ratio (Kp.l.). Buyers and holders of shares and bonds of the enterprise to a greater extent evaluate the financial stability of the enterprise by the current liquidity ratio (Kt.l.).
It should be noted that many enterprises are characterized by a combination of low interim liquidity ratios with a high total coverage ratio. This is due to the fact that enterprises have excessive stocks of raw materials, materials, components, finished products, and often unjustifiably large work in progress.
The groundlessness of these costs leads ultimately to a shortage of funds. Hence, even with a high total coverage ratio, it is necessary to identify the state and dynamics of its components, especially for those items that are included in the third group of balance sheet assets.
If an enterprise has a low interim liquidity ratio and a high total coverage ratio, the deterioration of these turnover indicators indicates a deterioration in the solvency of this enterprise. In order to more objectively assess the solvency of the enterprise when a deterioration is detected in it. At the same time, it is necessary to separately understand the reasons for delays in payment for products and services by consumers, the accumulation of excessive stocks of finished products, raw materials, materials, etc. These reasons may be external, more or less independent of the analyzed enterprise, or may be internal. But, first of all, it is necessary to calculate the liquidity ratios mentioned above, determine the deviation in their level and the size of the influence of various factors on them.
2. Marketing analysis of goods
The marketing analysis of the product first provides for the allocation of three levels of the product:
The first is a product according to the intention of the manufacturer. It is a company's vision of the main benefit that a consumer can get from a particular product, it is a question of what the consumer will actually buy. After all, any product is needed to solve a problem. The head of the Revlon company once spoke beautifully about this: "In the factory we make cosmetics. In the store we sell hope." It is obvious that women do not need lipstick by themselves, they need to look good, which is why this product is created. "Product by design" is the company's vision of the product's primary benefit to the consumer, but it must be a "customer's eye" vision.
The second is a real product. This is what actually happened after the implementation of the plan. It already reflects such characteristics of the product as a combination of properties, quality level, price, external design (design), brand name, packaging.
The third is a product with a so-called reinforcement. Provides for the provision of additional services or benefits to buyers of the goods. Companies often not only sell goods, but also provide a package of services that is aimed at solving problems associated with the use of the purchased goods (delivery, installation, the possibility of selling on credit, guarantees, etc.). Consequently, the product eventually turns into something more than a simple set of functional characteristics. For example, people come to a restaurant, as a rule, not only to buy and eat certain food, they also look for a certain atmosphere for themselves, which is created due to the location and interior of the restaurant, music, service, culinary features, etc.
Dinner in a restaurant is not so much the actual meal as entertainment, ritual, communication, expression of emotions.
The paint and varnish company makes and sells paints and varnishes. What is this product for buyers? Do people have a need for paint as such? Paint is something by which you can make your home more comfortable, cozy, protected. Therefore, in this case, people ultimately buy not paint, but the opportunity to create beauty, coziness, and comfort in their home.
People also do not need metal-plastic windows. But there is a need for their apartments to be protected from street noise and cold. Plastic windows will not always be a commodity. If someone offers another, The best way protection from noise and cold, then, probably, the consumer will prefer it.
Therefore, at the product development stage, it is very important to correctly determine those basic consumer needs that can be satisfied with the help of a certain product, then develop the product in real form, find effective ways to reinforce it in order to create in general such a set of benefits that will most fully satisfy the consumer. Goods and services by type of consumer are divided into two large groups - consumer goods and goods for industrial (industrial) purposes.
Consumer goods are goods that are purchased by final consumers for personal use. They are divided into four groups.
Everyday goods. The purchase of these products often occurs without any analysis in terms of comparison with similar products. Consumer goods can be divided into subgroups:
a) the main goods of constant demand - are purchased regularly (for example, detergents, dairy products, sugar, cereals); b) goods of impulsive demand - are acquired spontaneously (for example, chocolate bars, drinks, chewing gums); c) emergency goods - purchased in case of emergency (for example, mosquito repellent in the summer, sunscreen, breast pump for the mother of an infant). 2. Goods of pre-selection. These are goods for which the consumer, before buying, makes a comparison on individual indicators - quality, price, durability, appearance, etc. (For example, mobile phones, TVs, cameras, furniture, cars, apartments). Distinguish between similar products (similar in quality, but different in price) and dissimilar products.
Goods of special demand. These are goods with unique properties, as well as some branded goods, the purchase of which is usually carried out in special showrooms (some brands and models of cars, watches, clothes from famous couturiers, etc.). As a rule, these are expensive goods, they purchased infrequently, purchases are planned in advance.
Goods of passive demand. These are consumer goods that the consumer does not know about, or knows about, but does not think about the advisability of purchasing them (insurance, home security systems, etc.). In principle, there is interest in these goods, but it is not actively manifested. Industrial goods are goods that are bought for the purpose of further processing or use in production activities, for resale or lease. The following groups of these products are distinguished:
materials and details. Materials are goods that are fully used in the production process. Materials can be divided into raw materials and semi-finished products.
Parts are component parts (e.g. tires, electric motors). Materials and parts become part of what is being manufactured.
capital property. These are products that already exist in finished form. Capital property can be divided into stationary (main) and auxiliary. Stationary includes buildings, structures, stationary equipment (generators, lifts, machine tools, etc.). Stationary equipment is similar to durable goods and pre-selection. Ancillary equipment includes movable equipment, office supplies and equipment. Capital property, of course, is not part of the output that is produced.
Auxiliary materials and services. Materials are divided into two types: working materials (for example, fuel and lubricants) and materials for maintenance and repair (for example, copier powder). Auxiliary materials are similar to everyday goods. Services are subdivided: into production (services for the maintenance and repair of equipment, Engineering, leasing); distribution (commercial, transport); professional (financial, informational, consulting, banking, advertising, insurance); social (educational, cultural and other services).
The release of goods is the production and sale of a certain set of commodity units (names of products). Almost any enterprise has a certain product range (assortment), forms its own product policy.
A trade item is a specific type, model, or brand of a product.
Commodity line (assortment group) - a group of commodity units that are close in a certain way (or their combination) - functional purpose, consumer contingent, distribution channels, etc. For example, a company specializing in the production of goods for sports and leisure may have the following product lines as sports shoes, sportswear, sports equipment. Commodity nomenclature - a set of product lines (assortment groups). The commodity nomenclature is characterized by the following indicators:
The width of the product range is the total number of assortment groups of goods;
Saturation of the commodity nomenclature - the total number of commodity units; - Depth of the commodity nomenclature - the number of commodity units within the assortment group.
The company's product range is not static, it changes. If the company pursues a policy of expanding the range, then this can occur through either external or internal expansion.
The implementation of the first path assumes that the company in the structure of its output increases the number of product units by expanding the price and quality ranges.
The second way is to expand the product range by bringing new product units to the market within the already mastered price and quality range.
liquidity solvency marketing product
To study the degree of use of the working time fund (FRV), to determine the influence of factors on the working time fund.
IndicatorPlanReportAverage annual number of employees (persons), 350340 Days worked by one employee per year (days), D235230 Hours worked by one employee per year (hours), t18801794
1) To study the degree of use of PDF, we use the following formula:
PDF = * D * P, where:
Average annual number of employees (persons);
D - the number of days worked by one employee per year (days);
P - the average duration of the working day (h / day).
Let's find the average working day for the plan and for the report using the formula: P = . Then we will find the PDF for the planned and reporting periods, as well as the deviation and growth rates. We will put the results in a table.
IndicatorPlanReportDeviationGrowth rate (%)Average annual number of employees (persons), 350340-1097.14 Days worked by one employee per year (days), D235230-597.87 Hours worked by one employee per year (hours), t18801794-8695.43 Average length of the working day (h / day), P87.8-0.297, 5FRV (hours)658000609960-4804092.7
We see that at this enterprise, the FCF in the reporting year is less than the FCF in the planned one for 48040 hours. It means that the available labor resources are not fully utilized. Consequently, there is a reserve for increasing the productivity of workers by eliminating the loss of working time, i.e. possible increase in production.
2) Let us determine the impact on the PDF of such factors as the average annual number of employees, the number of days worked by one employee per year, the average length of the working day, using the same formula:
PDF = * D * P
We apply the method of absolute differences.
?FRV = (f - pl) * Dpl * Ppl \u003d (340-350) * 235 * 8 \u003d -18800h
?FRFD \u003d (Df - Dpl) * f * Ppl \u003d (230-235) * 340 * 8 \u003d -13600h
?FRVP \u003d (Pf - Ppl) * Df * f \u003d (7.8-8) * 230 * 340 \u003d -15640h
BF: ?PDF = ?FRV + ?FRDD + ? FRVP
18800 - 13600 - 15640
Conclusions.
As can be seen, the available labor resources are not fully utilized. On average, one employee worked 230 days instead of 235 days. In this connection, the extra-planned whole-day loss of working time amounted to 5 days per employee, and 1700 days (5 days * 340 people), or 13600 hours (1700 days * 8 hours) for all employees.
Intra-shift losses of working time are also significant: for 1 day they amounted to 0.2 hours, and for all the days worked by all employees - 15640 hours. The total loss of working time amounted to 29240 hours (13600 hours + 15640 hours) or 4.8% (29240 / 609960 * 100%).
And a decrease in the average annual number of employees by 10 people also led to a decrease in the PDF by 18,800 hours.
In general, the FCF in the reporting year decreased by 48,040 hours compared to the base one.
Determine the availability of fixed assets at the beginning and end of the reporting period. In general and by type, determine the average annual cost of fixed assets. Determine the dynamics and structure of OF by type, purpose, in relation to the production process.
Types of OFAvailable at the beginning of the period thousand rubles. Received thousand rubles. OPF OF OF other industries11804 80-754130Non-production. OF12620 2015483254Total OF
Solution:
1.Let's determine the presence of fixed assets at the beginning and end of the reporting period using the formula:
OF beginning of period + OF received = OF retired + OF the end of the period
Виды ОФНаличие на начало периода тыс. руб.Поступило тыс. рубВыбыло тыс. руб.Наличие на конец периода тыс. руб.20092010200920102009201020092010Здания1010010100 1010010100Сооружения43004261 39 42614261Передаточные уст-ва213213 213213Машины и оборудов.495004953012011090504953049590Транспортные ср-ва790080203001501809080208080Инструмент2524 1 2424Итого ОПФ72038721484202603101407214872268ОФ др. отраслей118041113080 7541301113011000Непроизводств. OF126207808201548325478087769Total OF964629108652027558963249108691037
.Let us determine the average annual cost of fixed assets in general and by types according to the formula:
OF average = (OF beginning of period + OF end of period) / 2
Evaluate the dynamics of all indicators
a) absolute deviation
b) growth rate
Types OFAverage annual costDynamics Structure20092010growth rate, %share%sp. Вес20092010Здания1010010100010014,0113,99-0,02Сооружения4280,54261-19,599,545,945,90-0,04Передаточные ус-ва21321301000,300,290,00Машины и обор.495154956045100,0968,6868,64-0,05Транспортные ср-ва7960805090101,1311,0411,150, 11Instrument24.524-0.597.960.030.030.00Total OPF7209372208115100.16100% 76.88100% 79.32.42 incl. active OF495154956045100.0968.6868.64-0.05passive OF2257822648700.0731.3231.360.05OF of other industries OF102147788.5-2425.576.2510.898.55-2.34Total OF9377491061.5-2712.597.11100% 100% -
Answer: fixed assets in relation to 2009 (there were 96462 thousand rubles, according to the results, at the end of 2010, 91037 thousand rubles) changed downward by 5425 thousand rubles, in connection with which the average annual cost of OF decreased by 2712.50 thousand rubles. or 2.89%.
The share of OPF in comparison with the entire mass of OP is 76, 88 and 79.3 percent, respectively, for the years 2009, 2010, which indicates a change in the direction of an increase in OP by 2.42%, and a decrease in OP not participating in the production process by the same percent.
3. Define:
Influence on the return on assets of the OPF asset return on assets. parts of OPF and ud. asset weight. parts of the OPF in the aggregate of the OPF;
the influence of factors on the profitability of OPF;
Determine the reserves for increasing the efficiency of the use of BPF.
Indicator20092010DeviationCalculation formulaVolume of VP (thousand rubles)440590150Avg. year cost of OPF (thousand rubles) 20526055 Avg. year cost asset OPF (thousand rubles) 13615923 Profit from sales (thousand rubles) 15183 weight of the active part of the OPF 0.660.61-0.05 OPF3,243.710.47Volume of VP/average value of active OPF
Influence of factors on capital productivity:
Fo \u003d Fo asset * Specific weight * OPF act in the total OPF
The factors influencing the return on assets of the OPF are: change in the share of the asset. parts of funds in the total amount of OPF; change in the return on assets of the asset part of the funds.
Based on the available data, we will calculate the influence of factors using the method of absolute differences.
Fo good.v \u003d (Degree.v (2010) - Good.v. (10)) * Fo (2009) \u003d (0.61-0.66) * 3.24 \u003d -0.162;
Fo act = (Fo act (2010) -Fo act (2010)) * sp.v. act.h. (2010)= (3.71-3.24)*0.61 = 0.286
Conclusion:As a result of a decrease in the weight of the asset of the OPF part by 0.05% Fo OPF decreased by 162 rubles, and as a result of the growth of Fo, the asset of the OPF part Fo increased by 286 rubles.
Let's determine the influence of factors on the profitability of OPF using the formula:
R opf \u003d Profit / OPF
find using the chain substitution method:
1)R OPF (2009) \u003d P (2009) / OPF (2009); Ropf \u003d 15/205 \u003d 0.0731;
R OPF (2010) \u003d P (2009) / OPF (2010); R OPF opf \u003d 15/260 \u003d 0.0577;
?ROPF (opf) = R OPF (opf) - R opf (2009)
?ROPF (opf)=0.0577-0.0731= -0.0154
2)R OTF (P) \u003d P (10) / OTF (10);
R OPF (P) \u003d 18/260 \u003d 0.0692;
?R (P) \u003d R (P) - ROPF (opf);
?R(P)= 0.0692 - 0.0577 = 0.0115
bf: ?R = ?R(OPF) + ? R(P)
0039= -0,0154+0,0115
Conclusion: With an increase in profit by 3 thousand rubles, profitability (OPF) decreased by 0.0154 thousand rubles. And with an increase in the OPF by 55,000 rubles, the profitability of the OPF increased by 0.0115 thousand rubles. In general, the profitability of OPF decreased by 0.00039 thousand rubles.
ACTIVE as of 01.01.2009 as of 01.01.2010 as of 01.01.2011. Long-term assetsFixed assets185202254025400Intangible assets200025003000Long-term financial investments200020002500Total for section 12252027040309002 Short-term assetsInventories103001300024000 incl.; raw materials and materials5500700010500work in progress250032007000finished products230028006500Accounts receivable520048004560Short-term financial investments1200600400Cash554074207580Total for section 2222402582036540BALANS4 Капитал и резервыУставный капитал800080008000Добавочный капитал143201587022860Резервный капитал354084509120Итого по разделу 32586032320399804. Долгосрочные обязательстваЗаймы и кредиты600040002000Итого по разделу 46000400020005. Краткосрочные обязательстваЗаймы и кредиты3500950012500Кредиторская задолженность9400704012960в т. ч.: поставщики и подрядчики8030535010655персоналу по оплате труда580640820Бюджету430350575По авансам полученным0250310Прочие кедиторы360450600Итого по разделу 5129001654025460БАЛАНС447605286067440
Overall score
The property of the enterprise is intended for the production and sale of products, performance of work, provision of services.
Enterprise formation as legal entity assumes the availability of financial resources for the acquisition of the necessary property.
During the operation of the property, it is updated.
The main production assets are involved in the production process many times, they are updated periodically due to moral or physical wear and tear and require significant capital investments.
The working capital of the enterprise is consumed completely during one production and commercial cycle, and to ensure continuous production process they need constant replenishment on the basis of attracting resources in free cash.
Working capital (inventory and costs) and circulation funds (finished unsold products, cash and settlements) form the working capital of the enterprise.
Assessment of the location and structure of the property is of paramount importance in determining financial condition enterprises.
The irrational structure of property, caused by the lack of renewal of fixed assets with a high degree of wear and tear, can lead to a reduction in the volume of production and sales of products (works, services) and, as a result, to a deterioration in the financial position of the enterprise.
An unjustified increase in expenses for construction in progress, the presence of excess stocks of material and production resources or illiquid, not in demand goods, leads to an unreasonable increase in production costs and to the "freezing" of funds, diverting them from economic circulation. At the same time, the lack of stocks also negatively affects the financial position of the enterprise, as it can lead to a reduction in production and a decrease in the amount of profit.
The growth of accounts receivable may affect the timing of current payments and require an increase in accounts payable, weakening the financial reliability of the enterprise as an economic partner.
An unjustified increase in borrowed funds may lead to the need to reduce the property of the enterprise for settlements with creditors.
An increase in the size of the property will contribute to an increase in the amount of deductions from property tax income and the need for additional sources of financing.
Therefore, in order to exclude the appearance of prerequisites for financial instability, an economic entity must have a rational structure of property and constantly assess the ongoing changes in its composition.
Analysis of the dynamics of the composition and structure of the property of the enterprise is based on a comparison of the reporting data of the balance sheet for a number of periods. To assess the movement of fixed assets of an enterprise and determine the degree of their depreciation, study the composition of debtors, cash flows, etc., you should use additional data from forms No. 2, 3, 4 of financial statements, as well as primary accounting data that decipher and detail individual articles balance.
The balance sheet asset allows you to give a general assessment of the change in the entire property of the enterprise, to single out non-current assets (I section of the balance sheet asset) and current assets (II section of the balance sheet asset) in its composition, to study the dynamics of the property structure.
An analysis of the dynamics of the composition and structure of property makes it possible to establish the size of the absolute and relative increase or decrease in the entire property of the enterprise and its individual types.
The increase in the asset indicates the expansion of the enterprise, but can also be the result of the influence of inflation. A decrease in an asset indicates a reduction in the economic turnover of the enterprise and may be the result of depreciation of fixed assets, or the result of a decrease in effective demand for goods, works and services of the enterprise, restriction of access to the markets of raw materials, semi-finished products, or the inclusion of subsidiaries in the active economic turnover at the expense of the parent company. companies.
The analysis determines the value of real assets that characterize the production potential of the enterprise. These include: fixed assets, inventories and work in progress. These elements, being essentially the means of production, create the necessary conditions for the implementation of the main activity.
The share of real property is established by the ratio of its value to the balance sheet currency. This coefficient is of limited use and can reflect the real situation only at enterprises in the manufacturing industries, and it will differ significantly in different industries.
The increase in the share of real property in the total value of all property indicates the potential of the enterprise to expand the volume of production activities.
Structural dynamics indicators reflect the share of participation of each type of property in the overall change total assets. Their analysis allows us to conclude in which assets the newly attracted financial resources are invested or which assets have decreased due to the outflow of financial resources.
The structure of property depends on the specifics of the enterprise. For example, industrial enterprises in mechanical engineering, instrument making, shipbuilding, and the chemical industry are characterized by a high level of capital intensity, and have up to 70% of fixed assets in their property. Trade, public catering, service enterprises have a different structural structure: the share of fixed assets accounts for an average of 20-30%, respectively, working capital accounts for 70-80%. Therefore, the assessment of the property structure should be based on the industry and individual characteristics of a particular enterprise. The change in the property structure creates certain opportunities for the main (production) and financial activities and affects the turnover of total assets.
The methodology for assessing the property condition of an enterprise includes:
horizontal analysis of active balance sheet items, based on the study of the dynamics of indicators and the determination of their absolute and relative changes;
vertical analysis of active balance sheet items, studying the structure of property and the reasons for its change. In the course of vertical analysis, the share of individual items is established in relation to the balance sheet currency and in relation to the value of non-current and current assets.
Assessment of the property status of the enterprise and the sources of its formation
Based on the methods of horizontal and vertical analysis of the balance sheet of our task, we will evaluate the property status of the enterprise (table No. 1) and the sources of its formation (table No. 2). We calculate the coefficients of autonomy, the concentration of borrowed capital, the ratio of borrowed and equity capital (table No. 3), characterizing the overall financial stability of the enterprise, and give an analytical assessment of the dynamics of indicators.
As can be seen from Table 1, the total value of the company's property increased during the reporting period by 14,580 thousand rubles, or 27.58%. This happened due to an increase in the value of current assets by 10,720 thousand rubles, or by 41.51%. As part of current assets, there was an increase in the value of certain types of property. The largest increase was in the amount of Reserves. In the reporting year, the amount of the Reserves increased by 11,000 thousand rubles. or by 84.62%. The share of funds in settlements increased from 24.60% by 10.99 percentage points. The increase in inventories is associated with an increase in raw materials and materials in the reporting period compared to the previous one by 3,500 thousand rubles, as well as with an increase in work in progress by 3,800 thousand rubles. and with an increase in finished products in warehouses by 3,700 thousand rubles. The fact that the company accumulates raw materials is good, it means that the volume of production will increase. The fact that finished products have accumulated in warehouses indicates that the sales department is not working well, or these are expensive products (for example, a helicopter).
Cash increased by 160 thousand rubles. or by 2.16%. The increase in cash has a positive effect on the company's solvency.
Short-term financial investments fell by 200 thousand rubles. or by 33.33%.
At the beginning of the reporting period, the value of non-current assets amounted to 27,040 thousand rubles. During the reporting period, it increased by 3860 thousand rubles. or by 14.28%. As part of non-current assets, there was an increase in the value of certain types of property. Fixed assets for 2860 thousand rubles. or by 12.69% and long-term financial investments by 500 thousand rubles. or 25%. The increase in non-current assets also occurred due to an increase in the value of intangible assets by 500 thousand rubles. or 20%. These assets are not involved in the production turnover, and, therefore, an increase in their amount may adversely affect the performance of the financial and economic activities of the enterprise. At the beginning of the reporting period, the value of fixed assets amounted to 22,540 thousand rubles. During the reporting period, it increased by 2860 thousand rubles. or by 12.69%. The share of fixed assets in the value of the company's assets decreased by 4.98 percentage points and amounted to 37.66% at the end of the year. The increase in the amount of fixed assets was caused by an increase in industrial production assets, since there are no fixed non-production assets on the balance sheet of the enterprise.
An increase in intangible assets by 500 thousand rubles, or 20%, indicates the development of innovative activity: capital investment in patents and other intellectual property.
Increase in long-term financial investments by 500 thousand rubles. or 22% possibly due to the fact that the company was engaged in investment activities. Development investment activity justified if it brings profit to the enterprise.
Table. Analysis of the composition and structure of the enterprise's property
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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 scientific management production, ensures its objectivity and efficiency. In this way, 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. Firstly, 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, scientific organization labor, new equipment and production technology, prevention of unnecessary costs, etc.
So, AHD is an 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 results activities that are formed 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 of economic processes in their smooth 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. Distinguish 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 the 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 "cost-output" analysis, 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; - the share of exported products, including those to highly developed industrial countries; - share of certified products. Individual indicators characterize usefulness (fat content of milk, protein content in the product, etc.), reliability (durability, non-failure operation), manufacturability (labor intensity and energy intensity). Indirect- fines for low-quality products, the volume and specific gravity of rejected products, losses from marriage, etc.
Product quality is a parameter that influences 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 - quality 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 respective 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 between complete (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
| Index | Calculation formula |
Average number, |
|
Average number, |
|
 |
|
Average 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 (state social security, absenteeism, care for own will and others), the dynamics of the composition of layoffs: 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 important. integral part 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. 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 holidays 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 depends on the level of labor productivity industrial production, increase in wages and incomes, the size of the reduction in the cost of production. 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, the following types of labor productivity are distinguished: 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
An important factor in the provision of an organization with material resources is the correct calculation of the need for them, a rationally organized material and technical supply and economical effective use 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 proportion of the total sources of coverage are external sources: receipt 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. commercial organization should draw up 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; coefficient of third-party services; 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, in the analysis actual cost of manufactured goods, 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 physical 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. The total savings on depreciation allowances are calculated using 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 charged 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) Improving the use of natural resources: changing the composition and quality of raw materials; changes in field productivity, volumes 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 down in the reduction of costs for the preparation and development of new types of production of goods and new technological processes, in reducing the costs 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 specific type 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 of different types of funding sources 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 directions business transactions which lead to an improvement in the financial condition of the organization, to increase its sustainability.
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 - accounts receivable;
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 an organization is determined by the impact not only internal factors but also external. 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 operate 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 company's letterhead with an outgoing number) with brief information about the organization and its activities, main partners and development prospects.
A number of American economists describe 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); the full cost of sold TT, PP, 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. The economic result of accelerating the turnover of OA is an increase in 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 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 a significant change in 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 is the total amount of interest on the loan:
,
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 helps to increase the return on 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 on a loan is deducted from the total amount of profit 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.
Effect Quantity financial leverage It is customary to measure the ratio of the amount of operating profit to the amount of net profit before tax:
Predicting Potential Bankruptcy
To study and develop possible ways of developing an enterprise in a 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, 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.
In the conditions of market relations, an enterprise can flourish and survive in the competition only by increasing the efficiency of its activities. Ensuring the effective functioning of the organization requires an economically competent management of it. The most important element of company management is economic analysis.
Economic analysis is a scientific way of understanding the essence of economic phenomena and processes, based on dividing them into component parts and studying them in all the variety of connections and dependencies.
There are macroeconomic analysis, which studies the world, national and sectoral economy, and microeconomic analysis (analysis of economic activity - AHD), which studies the activities of individual business entities (enterprises, institutions and other organizations and their divisions).
With the help of analysis, the development trends of the enterprise are studied, the factors of change in the results of activities are studied, plans and management decisions are substantiated, their implementation is monitored, reserves for increasing production efficiency are identified, the performance of the company is evaluated, and an economic strategy for its development is developed. AHD is the scientific basis for making managerial decisions in business. To substantiate them, it is necessary to identify and predict existing and potential problems, production and financial risks, to determine the impact of decisions made on the level of risks and income of a business entity.
The main tasks of the AHD of the enterprise are as follows:
1. Establishing patterns and trends in economic phenomena and processes in the specific conditions of the enterprise;
2. Scientific substantiation of management decisions, current and long-term plans;
3. Control over the implementation of plans and management decisions, economical use of production resources;
4. Study of the influence of internal and external factors on the results of economic activity;
5. Search for reserves to improve the efficiency of the enterprise;
6. Evaluation of the results of the enterprise;
Economic analysis should be carried out on the basis of a number of principles:
· State approach to the assessment of economic phenomena, processes, results of management;
The scientific nature involves the use economic theory, achievements of excellence;
· Comprehensiveness of research of all parties, links of activity;
· Systems approach, implying the study of objects as interrelated elements;
· Objectivity, i.e. reliable, real reflection of reality, concreteness, accuracy;
The effectiveness of the analysis is expressed in the fact that its results are used practically;
· Planned means carrying out analytical work regularly according to the plan;
· Efficiency is expressed in carrying out the analysis quickly so as not to delay decision-making;
· Democracy involves participation in the analysis of a wide range of employees of the enterprise;
· Efficiency, i.e. the cost of analysis should be repaid many times over.
The AHD method is a systematic, comprehensive study, measurement and generalization of the influence of factors on the results of an enterprise's activities by processing the system of indicators of the plan, accounting, reporting and other sources of information with special methods in order to increase the efficiency of the enterprise. When implementing this method, a number of methods and techniques are used: comparison, graphical, balance methods, average and relative values, groupings, expert assessments, chain substitutions, absolute and relative differences, integral, correlation, component methods, linear and convex programming methods, and others. .
Economic analysis is carried out in the following stages:
1. The objects, purpose and tasks of the analysis are specified;
2. A system of analytical and synthetic indicators is being developed, with the help of which the object of analysis is characterized;
3. The information necessary for analysis is collected, its accuracy and reliability are checked, it is presented in a comparable form;
4. A comparative analysis is carried out, i.e. actual results are compared with the baseline;
5. Factor analysis is performed;
6. Reserves for increasing the efficiency of economic activity are identified;
7. The results of management are evaluated and measures are developed to use the identified reserves.
The purpose of this work is to perform an analysis of the enterprise's activities to consolidate, systematize and deepen theoretical knowledge and acquire practical skills for conducting analysis. The work was carried out according to the indicators of the conditional enterprise set for two years. The indicators of the previous year were taken as the basis for comparing the indicators of the reporting year.
1. General analysis of the economic activity of the enterprise for the analyzed period
Table 1. Analysis of the main indicators of the production and economic activities of the enterprise compared to the previous year
| Name | Previousyear | Reportingyear | Absolute deviation | Growth rate,% |
| 1. The volume of gross output in comparable prices , thousand roubles | 48780 | 50312 | 1532 | 103,14 |
| 2. Sales volume, thousand rubles | 23100 | 25780 | 2680 | 111,60 |
| 3. Cost of goods sold, thousand rubles | 13800 | 15780 | 1980 | 114,35 |
| 4. Profit from the sale of products, thousand rubles | 9300 | 10000 | 700 | 107,53 |
| 5. Profit from other sales, thousand rubles | 340 | 260 | -80 | 76,47 |
| 6. Non-operating income, thousand rubles | 118 | 125 | 7 | 105,93 |
| 7. Non-operating expenses, thousand rubles | 400 | 340 | -60 | 85,00 |
| 8. Balance sheet profit, thousand rubles | 9358 | 10045 | 687 | 107,34 |
| 9. Average cost of fixed assets, thousand rubles | 16200 | 17400 | 1200 | 107,41 |
| 10. Average cost of the active part of fixed capital, thousand rubles | 11350 | 12450 | 1100 | 109,69 |
| 11. Number of pieces of equipment installed | 1100 | 1080 | -20 | 98,18 |
| 12. Average cost of current assets, thousand rubles | 9820 | 10250 | 430 | 104,38 |
| 13. Profitability of products (production activities),% | 67,39 | 63,37 | -4,02 | 94,03 |
| 14. General enterprise profitability, % | 35,96 | 36,33 | 0,36 | 101,01 |
| 15. Return on turnover, % | 40,26 | 38,79 | -1,47 | 96,35 |
| 16. Capital productivity of fixed assets, rub | 1,43 | 1,48 | 0,06 | 103,91 |
| 17. Capital productivity of the active part of fixed assets, rub. | 2,04 | 2,07 | 0,03 | 101,74 |
| 18. The turnover ratio of working capital, turnover / year | 2,35 | 2,52 | 0,16 | 106,92 |
| 19. Average annual productivity 1 unit of equipment, thousand rubles | 21,00 | 23,87 | 2,87 | 113,67 |
Table 1:
Gr. 1, 2, 3 - on assignment.
Page 4 "Profit from the sale of products" is calculated by the formula:
P =Vreal. – TC (1)
Where Vreal. - proceeds from the sale of all types of products (given);
TS –
Page 8 "Balance sheet profit" is determined by the formula:
BP \u003d P + P pr. real. + RVD (2)
P pr. real. – profit from other sales (given);
RIA - the result of non-operating activities (non-operating income minus non-operating expenses).
Page 13 "Product profitability" is calculated by the formula:
P \u003d P * 100 / TS,% (3)
Where P - profit from the sale of products (according to f. 1);
TS – total cost of goods sold (given).
Page 14 "The overall profitability of the enterprise" is calculated by the formula:
R p.k \u003d BP * 100 / (Sos +Svol), % (4)
Where BP is the balance sheet profit of the enterprise (according to formula 2);
S os - the average size of fixed assets (given);
S about - the average balance of working capital (given).
Page 15 "Profitability of turnover" is calculated by the formula:
R about \u003d P * 100 /Vreal, % (5)
Where P - profit from the sale of products (according to f. 1);
Vreal. - proceeds from the sale of all types of products (given).
Page 16 "Capital return on fixed assets" is calculated by the formula:
ko = Vproduction/Smain (6)
S main – average size of fixed assets (given).
Page 17 "Capital return on the active part of fixed assets" is calculated by the formula:
KoAct. =Vprod. /SAct. parts (6)
Where V product. - the volume of manufactured products (given);
Sakt. parts - the average size of the active part of the main assets (given).
Page 19 "Average annual productivity of 1 unit of equipment" is calculated by the formula:
W = Vprod. /Qmouth (7)
Where V product. - the volume of manufactured products (given);
Q set – number of units of installed equipment (given) .
Page 18 "The turnover ratio of working capital" is determined by the formula:
kob =Vprod. /Sabout. cf. (eight)
where V prod. - the volume of manufactured products (given);
Sb. cp - the average balance of working capital (given).
Column 4 "Absolute deviation" is calculated by the formula:
y = y 2 - y 1 (9)
where y 2, y 1 – the size of the indicator, respectively, in the reporting and base (previous year or according to the plan) period.
Column 5 "Growth rate" is calculated by the formula:
Tr =y 2 *100 / y 1 (10)
According to table 1, we build a diagram (Fig. 1).
The term " analysis”has its origin from the Greek language, where the word “analysis” means dismemberment, fragmentation of an object or phenomenon into separate elements in order to study this object or phenomenon in detail. The opposite is the concept synthesis" (it comes from the Greek word "synthesis"). Synthesis is a combination of individual components of an object or phenomenon into a single whole. Analysis and synthesis are two interrelated aspects of the process of studying any objects and phenomena.
Economic Sciences, including economic analysis, belong to the totality of the humanities, and the object of their research is economic processes and phenomena.
Economic analysis is included in a group of interrelated specific economic disciplines, which, in addition to it, includes control, audit, micro-and, and other sciences. They study the economic activity of organizations, but each from a certain point of view, characteristic only for it. Therefore, each of these sciences has its own, independent subject.
Economic analysis and its role in the management of the organization
Economic analysis(otherwise -) plays an important role in increasing the economic efficiency of organizations, in strengthening their financial condition. It is an economic science that studies economics of organizations, their activities in terms of assessing their work on the implementation of business plans, assessing their property and financial condition and in order to identify untapped reserves to improve the efficiency of organizations.
The subject of economic analysis is the property and financial condition and the current economic activity of organizations, studied from the point of view of its compliance with the tasks of business plans and in order to identify unused reserves to improve the efficiency of the organization.
Economic analysis is subdivided on the interior and external depending on the subjects of the analysis, that is, on the bodies that carry it out. The most complete and comprehensive is the internal analysis carried out by the functional departments and services of the organization. The external analysis carried out by debtors and creditors and others, as a rule, is limited to establishing the degree of stability of the financial condition of the analyzed organization, its liquidity, both at reporting dates and in the future.
Objects of economic analysis are the property and financial position of the organization, its production, supply and marketing, financial activities, the work of individual structural divisions organizations (shops, production sites, teams).
Economic analysis as a science, as a branch of economic knowledge, and finally, as an academic discipline is closely interconnected with other specific economic sciences.
Laughter number 1. The relationship of economic analysis with various economic sciencesEconomic analysis is a complex science that uses, along with its own, also the apparatus inherent in a number of other economic sciences. Economic analysis just like the others economic sciences, studies the economics of individual objects, but from an angle peculiar only to him. It gives an assessment of the state of the economy of a given object, as well as its current economic activity.
Principles of economic analysis:
- Scientific. Analysis must comply with the requirements of economic laws, use the achievements of science and technology.
- Systems approach. Economic analysis must be carried out taking into account all the laws of the developing system, that is, to study the phenomena in their interconnection and interdependence.
- Complexity. In the study, it is necessary to take into account the impact on the economic activity of the enterprise of many factors.
- Research in dynamics. In the process of analysis, all phenomena should be considered in their development, which allows not only to understand them, but also to find out the causes of changes.
- Highlighting the main goal. An important point in the analysis is the formulation of the research problem and the identification of the most important reasons that hinder production or hinder the achievement of the goal.
- Concreteness and practical usefulness. The results of the analysis must necessarily have a numerical expression, and the reasons for the change in indicators must be specific, indicating the places of their occurrence and ways to eliminate them.
Method of economic analysis
The word "method" came into our language from the Greek language. In translation, it means "the path to something." Therefore, the method is, as it were, a way to achieve the goal. In relation to any science, a method is a way of studying the subject of this science. The methods of any sciences basically have a dialectical approach to the study of the objects and phenomena they consider. Economic analysis is no exception here.
The dialectical approach means that all processes and phenomena taking place in nature and society should be considered in their constant development, interconnection and interdependence. So economic analysis studies the indicators characterizing the activities of any organizations, comparing them over several reporting periods (in dynamics), as well as in their change. Further. Economic analysis considers various aspects of the organization's activities in unity and interconnection, as elements of a single process. So, for example, the volume of sales of products depends on its output, and the fulfillment of the planned target for profit depends mainly on
The method of economic analysis is determined by its subject and the challenges ahead.
Methods and techniques, used in , are subdivided into traditional, statistical and . They are discussed in detail in the relevant sections of the site.
In order to practically implement the use of the method of economic analysis, certain techniques have been developed. They are a set of methods and techniques used to optimally solve analytical problems.
The techniques used in economic analysis at individual stages of analytical work involve the use of various techniques and methods.
The key moment of the method of economic analysis is the calculation of the influence of individual factors on economic indicators. The relationship of economic phenomena is a joint change in two or more of these phenomena. There are various forms of interconnections between economic phenomena. The most significant among them is the causal relationship. Its essence lies in the fact that a change in one economic phenomenon is caused by a change in another economic phenomenon. Such a relationship is called deterministic, otherwise - a causal relationship. If two economic phenomena are connected by such a relationship, then the economic phenomenon, the change of which causes a change in the other, is called the cause, and the phenomenon that changes under the influence of the first is called the effect.
In economic analysis, those signs that characterize the cause are called factorial, independent. The same signs that characterize the consequence are usually called resultant, dependent.
See further:So, in this paragraph, we examined the concept of the method of economic analysis, as well as the most important methods (methods, techniques) used in the analysis of the organization's activities. We will consider these methods and the order of their use in more detail in special sections of the site.
Tasks, sequence of conducting and procedure for processing the results of economic analysis
The most complete and deep is the internal (intraeconomic) analysis, carried out, as a rule, by the functional departments and services of a given organization. Therefore, internal analysis faces much more numerous tasks than external analysis.
The main tasks of the internal analysis of the organization's activities should be considered:
- verification of the validity of the tasks of business plans and various standards;
- determination of the degree of fulfillment of tasks of business plans and compliance with established standards;
- calculation of the influence of individual on the magnitude of the deviation of the actual values of economic indicators from the base
- finding on-farm reserves to further improve the efficiency of the organization and ways of mobilization, that is, the use of these reserves;
Of the listed tasks of internal economic analysis, the main task is to identify reserves in a given organization.
Before external analysis, in essence, there is only one task - to assess the degree both at a certain reporting date and in the future.
The results of the analysis carried out are the basis for the development and implementation of optimal ones that improve the efficiency of organizations.
In the process of conducting economic analysis, methods of induction and deduction.
Induction method(from particular to general) suggests that the study of economic phenomena begins with individual facts, situations and proceeds to the study of the economic process as a whole. Method same deduction(from general to particular) is characterized, on the contrary, by the transition from general indicators to particular ones, in particular, to the analysis of the influence of individual ones on generalizing ones.
The most important when conducting economic analysis is, of course, the deduction method, since the sequence of analysis usually involves the transition from the whole to its constituent elements, from synthetic, generalizing indicators of the organization's activities to analytical, factor indicators.
When an economic analysis is carried out, all aspects of the organization's activities, all the processes that make up the production and commercial cycle of the organization, are examined in their interconnection, interdependence and interdependence. Such a study is the key moment of the analysis. It bears the name.
After the end of the analysis, its results should be formalized in a certain way. For these purposes, explanatory notes to annual reports, as well as certificates or conclusions based on the results of the analysis are used.
Explanatory notes intended for external users of analytical information. Consider what should be the content of these notes.
They should reflect the level of development of the organization, the conditions in which its activities take place, it should be characterized, on it, data on product sales markets, etc. Information should also be provided on the stage at which each type of product is on the market. (These include stages of introduction, growth and development, maturity, saturation and decline). In addition, it is necessary to provide information about the competitors of this organization.
Then, data on the main economic indicators should be presented for several periods.
Those factors that influenced the organization's activities and its results should be indicated. one should also cite those measures that are planned to eliminate shortcomings in the organization's activities, as well as to increase the efficiency of this activity.
References, as well as conclusions based on the results of the economic analysis carried out, may have more detailed content compared to explanatory notes. As a rule, references and conclusions do not contain generalized characteristics of the organization and the conditions for its functioning. The main emphasis here is on describing reserves and how to use them.
The results of the study can also be presented in non-textual form. In this case, the analytical documents contain only a set of analytical tables and there is no text characterizing the economic activity of the organization. This form of registration of the results of the conducted economic analysis is now being used more and more widely.
In addition to the considered forms of processing the results of the analysis, the introduction of the most important of them into certain sections will also be applied. economic passport of the organization.
These are the main forms of generalization and presentation of the results of the economic analysis. It should be borne in mind that the presentation of the material in explanatory notes, as well as in other analytical documents, should be clear, simple and concise, and should also be linked to analytical tables.
Types of economic analysis and their role in the management of the organization
Financial and managerial economic analysis
Economic analysis can be subdivided into different types according to certain criteria.
First of all, economic analysis is usually divided into two main types - the financial analysis and managerial analysis- depending on the content of the analysis, the functions it performs and the tasks facing it.
The financial analysis, in turn can be subdivided into external and internal. The first is carried out by statistical authorities, higher organizations, suppliers, buyers, shareholders, audit firms, etc. The main the task of external financial analysis is , its and. It is carried out at the organization itself by the forces of its accounting department, financial department, planning department, other functional services. Internal financial analysis solves a much wider range of tasks compared to the external one. Internal analysis studies the effectiveness of the use of equity and borrowed capital, explores, identifies reserves for the growth of the latter and strengthening the financial condition of the organization. Internal financial analysis, therefore, is aimed at developing and implementing optimal ones that contribute to improving the financial performance of a given organization.
Management analysis, as opposed to financial is internal. It is carried out by the services and departments of this organization. He studies issues related to the organizational and technical level and other conditions of production, using certain types of production resources ( , ), analyzes it.
Types of economic analysis depending on the functions and tasks of the analysis
Depending on the content, functions and tasks of the analysis, the following types of analysis are also distinguished: socio-economic, economic-statistical, economic-environmental, marketing, investment, functional-cost (FSA), etc.
Socio-economic analysis examines the relationship and interdependence between social and economic phenomena.
Economic and statistical analysis used to study mass socio-economic phenomena. Economic-ecological analysis studies the relationship and interaction between the state of ecology and economic phenomena.
Marketing Analysis aims to study the markets for raw materials and materials, as well as the markets for finished products, the ratio of these products, the products of this organization, the level of prices for products, etc.
Investment analysis is aimed at choosing the most effective options for the investment activities of organizations.
Functional cost analysis(FSA) is a method of systematic study of the functions of a product, or any production and economic process, or a certain level of management. This method aims to minimize the cost of designing, mastering production, selling products, as well as industrial and domestic consumption of these products, given their high quality, maximum utility (including durability).
Depending on the aspects of the study, there are two main types (directions) of analysis of economic activity:- financial and economic analysis;
- technical and economic analysis.
The first type of analysis examines the impact economic factors for the implementation of business plans in terms of financial indicators.
A feasibility study examines the impact of engineering, technology and production organization factors on economic performance.
Depending on the completeness of coverage of the organization's activities, two types of analysis of economic activity can be distinguished: full (complex) and thematic (partial) analysis. The first type of analysis covers all aspects of the financial and economic activities of the organization. Thematic analysis studies the effectiveness of certain aspects of the organization's activities. Economic analysis can also be divided according to the objects of study. Microeconomic and macroeconomic analysis. Microeconomic analysis studies the activities of individual economic units. It can be divided into three main types: intrashop, shop and factory analysis.
Macroeconomic it can be sectoral, that is, to study the functioning of a particular sector of the economy or industry, territorial, which analyzes the economy of individual regions, and, finally, intersectoral, which studies the functioning of the economy as a whole.
a separate feature classification of types of economic analysis is a division of the latter by subjects of analysis. They are understood as those bodies and persons who carry out the analysis.
The subjects of economic analysis can be divided into two groups.- Directly interested in the activities of the organization. This group may include the owners of the organization's funds, tax authorities, banks, suppliers, buyers, management of the organization, individual functional services of the organization being analyzed.
- Subjects of analysis indirectly interested in the activities of the organization. This includes legal organizations audit firms, consulting firms, trade union bodies, etc.
Economic analysis depending on the timing
Depending on the time of the analysis (in other words, on the frequency of its implementation), there are: preliminary, operational, final and prospective analysis.
preliminary analysis allows you to assess the state of this object when developing a business plan. For example, the production capacity of the organization is assessed, whether it is able to provide the planned volume of production.
Operational(otherwise current) analysis is carried out on a daily basis, directly in the course of the current activities of the organization.
final(subsequent, or retrospective) analysis examines the effectiveness of the economic activities of organizations for the past period.
Perspective analysis is used to determine expected results in the coming period.
Forward looking analysis is critical to ensure successful activity organizations in the future. This type of analysis examines possible options for the development of the organization and outlines ways to achieve optimal results.
Types of economic analysis depending on the research methodology
Depending on the methodology used to study objects in the economic literature, it is customary to subdivide the analysis of economic activity into the following types: quantitative, qualitative, express analysis, fundamental, marginal, economic and mathematical.
Quantitative(otherwise) analysis is based on quantitative comparisons, measurement, comparison of indicators and the study of the influence of individual factors on economic indicators.
Qualitative Analysis uses qualitative comparative assessments, characteristics, as well as expert assessments of the analyzed economic phenomena.
Express analysis- this is a way to assess the economic and financial condition of the organization on the basis of certain features that express certain economic phenomena. Fundamental analysis is based on a comprehensive, detailed study of economic phenomena, usually based on the use of economic-statistical and economic-mathematical research methods.
Margin analysis explores ways to optimize the amount of profit received as a result of sales of products, works, services. Economic and mathematical analysis is based on the use of a complex mathematical apparatus, with the help of which the optimal solution for any economic and mathematical model is established.
Dynamic and static economic analysis
According to its nature, economic analysis can be divided into two following: dynamic and static. The first type of analysis is based on the study of economic indicators taken in their dynamics, that is, in the process of their change, development over time, for several reporting periods. In the process of dynamic analysis, indicators of absolute growth, growth rate, growth rate, absolute value of one percent growth are determined and analyzed, and dynamic series are constructed and analyzed. Static analysis assumes that the studied economic indicators are static, that is, unchanged.
According to the spatial basis, economic analysis can be divided into the following two types: internal (on-farm) and inter-farm (comparative). The first one studies the activities of this organization and its structural divisions. In the second type, the economic indicators of two or more organizations are compared (the analyzed organization with others).
According to the methods of studying the object of analysis, it is divided into the following types: complex, system analysis, continuous analysis, selective analysis, correlation analysis, regression analysis, etc. The most important is a comprehensive final analysis of the activities of organizations, comprehensively studying their work for the reporting period; the results of this analysis are used for both short-term and long-term forecasting.
Operational economic analysis
Operational economic analysis applied at all levels of government. The share of operational analysis in making optimal management decisions increases with approach to individual organizations and their structural divisions.
The most important feature of operational analysis is that it is as close as possible in time to the implementation of individual phases of the production and commercial cycle of a given organization. operational analysis promptly establishes the causes of existing shortcomings and their perpetrators, reveals reserves and promotes their timely use.
Final economic analysis
plays a very important role in the development of optimal final, subsequent analysis. The most important source of information for such an analysis is the reporting of the organization.
Final Analysis gives a refined assessment of the organization's activities and its results for a certain period, ensures the identification of reasonable values of reserves to increase the efficiency of the organization's activities, seeks ways to mobilize, that is, use these reserves. The results of the final analysis carried out by the organization itself are reflected in the explanatory note to the annual report.
The final analysis is the most complete type of analysis of the economic activities of the organization.
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 substantiates the choice of the optimal solution at all stages of planning, design, construction and operation of enterprises, the creation of new product models and the improvement of existing ones, as well as in the sphere of circulation of a social 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. enterprises studies all aspects of economic activity: production, supply, implementation, finance in their interaction and interdependence, the work of all functional services and internal divisions 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 promote the active participation of 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 implementation of the plan and the validity of plan targets, the compliance with economic activity economic policy CPSU and national interests. Improvement in methods for obtaining and processing economic information with the help of mathematical methods and computer technology makes it possible 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 method of analysis consists in a comprehensive, organically interconnected study, measurement and generalization of the influence of individual factors on the fulfillment of economic plans and on 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. The interaction of various economic factors in the course of the production process, their often contradictory influence on the results of economic activity, are revealed 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, the volume of production and sales, labor productivity, capital productivity, the coefficient of useful use of material resources, cost, profit, turnover of working capital, profitability are used as generalizing indicators; 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. On the next step 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. e. 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 - the mechanization and automation of production processes, the technical and energy armament of labor, the age composition of equipment, the proportion of 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 for mastering 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 office equipment to increase the efficiency of information, the organization of supply and marketing and its impact on the size of inventories and finished product residues are taken into account. 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. The analysis of the availability and use of 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, a comparative analysis of 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 sites 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 and 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 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 on the basis of the return on assets, i.e., the ratio of production to the average size of fixed assets. For this calculation, production is usually measured in the most generalized value terms, and with further detailing of the analysis, also in physical 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 by 1 ruble of the value of all these funds and by 1 ruble of the value of production equipment. Also determine the return on assets for 1 m 2 production area. To assess the technical condition of funds, their depreciation (as a percentage 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. Consideration of the composition of products and the fulfillment of the plan for individual groups makes it possible to give a versatile assessment of the effectiveness of the 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. An analysis of the financial condition of an enterprise covers the issues of the formation and use of certain types of financial resources, their placement in various types of material assets, an assessment of the solvency and financial stability of an enterprise, and 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 status of settlements, the causes and timing of the formation of receivables and payables, leading to an unscheduled redistribution of working capital between enterprises, are clarified. 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 certain types and types 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. contracting 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. The main objects of analysis: the implementation of the plan for commissioning production facilities and other construction projects, capital investments, contract work, labor productivity and industrialization of construction, the cost of construction installation work, profitability and financial condition of the 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 advance 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, information is effectively used network graphics object construction. 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 contracts 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 overfulfillment of the plan for facilities built with 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 work 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 plan of state capital investments, 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 and estimate documentation, process equipment to be installed. Labor factors in construction are analyzed basically in the same way as in industry. 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 its receipt and completeness, 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 according to the 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 affecting 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 in the supply office or in the construction department (if it directly conducts procurement), they compare the actual costs per unit of certain types of materials, and then for the entire quantity harvested, with their estimated cost, and if planned and estimated prices are available, 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 putting the facilities he has accepted into operation, 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 is 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, productivity, gross output and evaluate the economic efficiency of land use. Gross output agriculture consists of agricultural products (crops) 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. Economic efficiency animal husbandry is characterized by the value 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 given state 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 industries) are different and depend mainly on soil fertility, location, crop rotation, etc. Therefore, along with the characteristics of the cost of crop production and livestock production in general 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 cereals, vegetables 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 this 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 the product of 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 - 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
