Economic analysis. Characteristics of the basic techniques and methods of AHD

Economic analysis methods- are divided into general scientific and specifically scientific. The first includes the methods used by all sciences. It:

observation,
comparison,
detailing,
abstraction,
modeling,
experiment.

Analysis and synthesis are also general scientific methods. Specifically, scientific methods are formed within the framework of individual sciences, they detail and concretize general scientific methods of cognition.

Comparison

Comparison is the earliest and most common method of analysis. The comparison begins with the ratio of phenomena, i.e. from the synthetic act, through which phenomena are analyzed, the general and the different are distinguished in them. The general found as a result of the analysis synthesizes the generalized phenomena.

In economic analysis, the method of comparison is considered one of the most important: analysis begins with it. There are several forms of comparison:

with a plan,
with the past,
with the best,
with average data.

An important condition for comparing indicators is comparability. As a base for comparison, use:

indicators of previous years;
business planning and regulatory values;
advances in science and excellence;
levels of indicators of closest competitors;
average indicators of objects of study in the territorial context;
options for management decisions;
theoretically maximum possible, potential and predictable indicators.

Cognitive vertical comparisons, making it possible to study the structure of phenomena and processes and trends in their change.

Interesting multivariate comparisons in the analysis, when a wide range of indicators are compared for several objects. Multivariate comparisons are used for a comprehensive assessment of performance in competitive comparisons to identify financial risks. For such comparisons, special algorithms have been developed and are used in practice.

The role of comparisons in economic analysis is determined by the fact that this method allows you to achieve a number of targets, for example, an assessment:

progress in the implementation of current and future business plans,
ways to save resources,
selection of optimal solutions,
assessment of the degree of business risks.

Average values

Average values are important in economic analysis. Their "analytical power" consists in generalizing the corresponding array of typical, homogeneous indicators, phenomena, processes:

they make it possible to pass from the singular to the general, from the accidental to the natural;
without them, it is impossible to compare the trait under study for different populations, it is impossible to characterize the change in a variable indicator over time;
they make it possible to abstract from the randomness of individual meanings and fluctuations.

In analytical calculations, the following forms of averages are used based on the need:

arithmetic mean,
average harmonic weighted,
chronological average of the moment series,
fashion,
median.

With the help of average values (group and general), calculated on the basis of mass data on qualitatively homogeneous phenomena, it is possible, as indicated above, to determine general trends and patterns in the development of economic processes.

Grouping method

Groupings systematize the material, and reveal the characteristic and typical interconnections of processes, extinguish random deviations. The following types of groupings are used in the analysis:

typological (for example, the grouping of organizations by type of ownership);
structural - to assess the internal structure of indicators (for example, to study personnel by work experience, by profession, etc.);
analytical groups - to study the relationship between factor and performance indicators (for example, the dependence of the amount of a loan issued by a bank on the value of the interest rate).

The grouping method is the main one among the ordering methods. It assumes the division of the studied set of objects into qualitatively homogeneous groups according to the corresponding characteristics. In the analysis, grouping is used to identify the relationship between individual phenomena in order to study the composition, structure and dynamics of development, to determine the average values.

Grouping involves both the classification of phenomena and processes, and the causes and factors that determine them. The groupings combine qualitatively homogeneous phenomena that are similar in economic or social nature. Using the grouping method involves performing the following steps:

classification of objects, phenomena (processes), selected as a defining feature;
definition of derived features and their values;
presentation of results in the form of tables;
identifying the influence of each of the derived features.

As an information basis for grouping, a general population of objects of the same type or a sample population is used. In the first case, data are systematically accumulated in the information fund; in the second, typological samples are used. Economically sound grouping makes it possible to study the relationship between indicators, and systematize analytical data.

Grouping - allows you to study certain economic phenomena in interconnection and interdependence, to reveal the influence of significant factors, to discover certain patterns and tendencies inherent in these phenomena and processes. Grouping involves the classification of phenomena and processes, as well as the causes and factors that determine them.

Balance method

The traditional methods of processing and verifying the initial information include the balance sheet. It is also used to measure the impact of additively related factors on the performance indicator. In the additive form of dependence, the generalizing indicator is an algebraic sum of quotients. A method of proportional division, or equity participation, has been developed on the basis of the balance sheet method.

The balance method has found application in the analysis of the organization's provision of labor, material and financial resources and the completeness of their use, in the study of the compliance of means of payment with payment obligations, etc. As a technique, the balance method is used to check the correctness of analytical calculations by compiling a balance of deviations.

Linear programming method

The linear programming method is used to solve experimental problems when looking for the maximum or minimum values of some functions of variables. The value of using this method lies in the fact that the best option is selected from a significant number of alternatives. It is not possible to solve such problems with the help of other methods. When using the linear programming method, you should:

present solution alternatives in the form of mathematical variables;
define constraints and represent them in the form of mathematical expressions;
solve problems using a graphical or algebraic approach.

Graphical way

The graphical method is widely used to study production processes, organizational structures, programming processes, etc. For example, to analyze the efficiency of using production equipment, calculation graphs are built, including graphs of multiple factors.

Network diagrams occupy a special place in mathematical analysis, planning and management. They give an economic effect in the construction and installation of industrial and other enterprises.

Correlation and regression (stochastic) analysis method

Correlation analysis sets the task of measuring the closeness of the relationship between varying variables and assessing the factors that maximize the effective trait.

Regression analysis is designed to select the form of communication, the type of model, to determine the calculated values of the dependent variable (effective attribute).

The methods of correlation and regression analysis are used in a complex. The methods of correlation and regression analysis are used in a complex. The pair correlation is most developed in theory and applied in practice. It investigates the relationship between an effective trait and one factorial trait. This is one way correlation and regression analysis.

Game theory

Game theory examines the optimality of a strategy in situations of a game nature. Formalizing conflict situations mathematically, they are presented as a game of two, three, etc. players, each of whom pursues the goal of maximizing his own benefit, gaining at the expense of others.

The solution of such problems requires certainty in formulating the conditions for establishing the number of players, the rules of the game, identifying possible strategies of the players, and possible winnings.

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Note that the term “ analysis”Originates from the Greek language, where the word“ analysis ”means the dismemberment, fragmentation of an object or phenomenon into separate elements for the purpose of a detailed study of its object or phenomenon. The opposite will be the concept “ synthesis"(It comes from the Greek word" synthesis ") Synthesis is the unification of the individual constituent parts 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, and incl. economic analysis, belongs to the totality of the humanities, and the object of their research is economic processes and phenomena.

Economic analysis belongs to a group of interrelated specific economic disciplines, which, in addition to it, include accounting, control, statistics, audit, micro- and macroeconomics, finance and credit, and other sciences. It is worth noting that they study the economic activities of organizations, but each from a certain point of view that is characteristic only of it. Therefore, each of these sciences has an independent subject.

Economic analysis and its role in the management of the organization

Economic analysis(otherwise - business analysis) plays an important role in increasing the economic efficiency of organizations, in strengthening their financial condition. It is worth noting that it is an economic science, which studies the economics of organizations, their activities from the position of assessing their work on the implementation of business plans, assessing their property and financial condition and in order to identify unused reserves for increasing the efficiency of organizations.

The subject of economic analysis there will be the property and financial condition and the current economic activity of organizations, studied from the position of its ϲᴏᴏᴛʙᴇᴛϲᴛʙii tasks of business plans and in order to identify unused reserves for increasing the efficiency of the organization.

Content of economic analysis- ϶ᴛᴏ a comprehensive and detailed study, on the basis of all available sources of information, of various aspects of the functioning of this organization, aimed at improving its work by developing and implementing optimal management decisions that reflect the reserves identified in the process of analysis and the ways of using these reserves.

Economic analysis is subdivided on interior and external depending on the subjects of the analysis, that is, on those bodies that carry it out. The most complete and comprehensive will be the internal analysis carried out by the functional departments and services of the organization. External analysis carried out by tax authorities, banks, debtors and creditors and other organizations is traditionally limited to establishing the degree of stability of the financial condition of the analyzed organization, its solvency and liquidity both at reporting dates and in the future.

The objects of economic analysis will be the property and financial position of the organization, its production, supply and sales, financial activities, the work of individual structural divisions of the organization (workshops, 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 sciences

Economic analysis is a complex science that, along with its own, also uses an apparatus that is effective in a number of other economic sciences. Economic analysis, just like other economic sciences, studies the economics of individual objects, but from the point of view that is only natural for him. It is worth noting that it provides an assessment of the state of the economy of a given object, as well as its current economic activity.

Principles of Economic Analysis:

Scientificness... The analysis must comply with the requirements of economic laws, use the achievements of science and technology.
Systems approach... It is extremely important to carry out economic analysis taking into account all the laws of the developing system, that is, to study the phenomena in their interconnection and interdependence.
Complexity... When researching, it is extremely important to take into account the influence 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 makes it possible not only to understand them, but also to find out the reasons for the changes.
Highlighting the main goal... Do not forget that an important point in the analysis will be the formulation of the research problem and the identification of the most important reasons holding back production or hindering the achievement of the goal.
Concrete and practical... 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 of eliminating them.

Economic analysis method

The word "method" came into our language from the Greek language. Translated, it means "the way to something." Consequently, the method is, as it were, a way to achieve the goal. With regard to any science, a method is a method of studying the subject of a science. The methods of any sciences are based on a dialectical approach to the study of the subjects and phenomena they are considering. Economic analysis will not be an exception here either.

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 the economic analysis studies the indicators characterizing the activities of any organizations, in comparing them for 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 mutual connection, as elements of a single process. For example, the volume of product sales depends on its release, and the fulfillment of the target profit target depends mainly on

The method of economic analysis is due to its subject and the challenges it faces.

Methods and techniques used in the analysis of economic activities are divided into traditional, statistical and economic and mathematical... It is worth noting that they are discussed in detail in the following sections of the site.

In order to practically implement the use of the method of economic analysis, certain methods have been developed. It is worth noting that they represent a set of methods and techniques used for the optimal solution of analytical problems.

The methods used in economic analysis at certain stages of analytical work involve the use of various techniques and methods.

The key point of the method of economic analysis will be the calculation of the influence of individual factors on economic indicators. The relationship of economic phenomena is a joint change of two or more of these phenomena. There are various forms of interconnection of economic phenomena. The most significant among them will be the causal relationship. Its essence consists essentially 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, in other words - a cause-and-effect relationship. If two economic phenomena are connected by such a relationship, then the economic phenomenon, a change in which causes a change in the other, is called a cause, and the phenomenon that changes under the influence of the first is called a consequence.

In economic analysis, those signs that characterize the cause are called factorial, independent... Note that the same signs, which characterize the effect, are usually called resultant, dependent.

See more: Factor Analysis

Thus, 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 in more detail these methods and the procedure for their use in special sections of the site.

Tasks, sequence of carrying out and order of registration of the results of economic analysis

The most complete and deep will be the internal (on-farm) analysis carried out traditionally by the functional departments and services of the organization. Therefore, internal analysis has many 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 assignments 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 factors on the deviation of the actual values of economic indicators from the baseline
the search for on-farm reserves to further increase 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 will be to identify reserves in this organization.

The external analysis is, in essence, only one task - to assess the degree of solvency and liquidity of the organization both at a certain reporting date and in the future.

The results of the analysis will be the basis for the development and implementation of optimal management decisions that will improve the efficiency of organizations.

In the process of conducting economic analysis, methods of induction and deduction.

Induction method(from the particular to the general) assumes that the study of economic phenomena begins with individual facts, situations and proceeds to the study of the economic process as a whole. Method the 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 factors on generalizing economic indicators.

Do not forget that the most important in conducting economic analysis will, of course, be the deduction method, since the sequence of the 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 investigated in their relationship, interdependence and interdependence. Such a study is the key point in the analysis. It should be noted that it is called factor analysis.

After the end of the analysis, its results should be documented in a certain way. It is worth saying that for these purposes, explanatory notes to annual reports, as well as certificates or conclusions based on the results of the analysis, can be used.

Explanatory notes intended for external users of analytical information. Let's study what the content of these notes should be.

They should reflect the level of development of the organization, the conditions in which its activities take place, the competitiveness of the product, the price policy for it, data on the product markets, etc. should also be provided. Information should also be provided on what stage of the life cycle is every kind of goods on the market. (These include the stages of implementation, growth and development, maturity, saturation and decline) Excluding the above, it is extremely important to provide information about the competitors of this organization.

Then, data on key economic indicators should be presented over several periods.

The factors that influenced the activities of the organization and its results should be indicated. you should also cite those activities that are planned in order to eliminate deficiencies in the organization's activities, as well as to improve the efficiency of its activities. Material published on http: // site

References, as well as conclusions based on the results of the conducted economic analysis, may have more detailed content in comparison with explanatory notes. As a rule, certificates and conclusions do not contain generalized characteristics of the organization and the conditions for its functioning.
It is worth noting that the main emphasis here is on the description of reserves and ways to use them.

The results of the carried out can also be formalized in a textless form. In this case, analytical documents contain only a set of analytical tables and there is no text that characterizes the economic activity of the organization. By the way, 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 registration of the analysis results, the most important of them will also be entered into certain sections. economic passport of the organization.

These are the main forms of generalization and presentation of the results of the conducted economic analysis. It should be borne in mind that the presentation of 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 management economic analysis

Economic analysis can be divided into different types in ϲᴏᴏᴛʙᴇᴛϲᴛʙii with certain characteristics.

First of all, economic analysis is usually divided into two main types - the financial analysis and management analysis- depending on the content of the analysis, the functions it performs and the tasks it faces.

The financial analysis, in turn can be subdivided into external and internal... The first is carried out by tax authorities, banks, statistical authorities, parent organizations, suppliers, buyers, investors, shareholders, audit firms, etc.
It should be noted that the main task of external financial analysis will be to assess the financial condition of the organization, its solvency and liquidity. It is carried out by the organization itself by its accounting department, financial department, planning department, and other functional services. Internal financial analysis solves a much wider range of tasks in comparison with the external one. Internal analysis examines the efficiency of the use of equity and debt capital, examines the indicators of profit, profitability, identifies the potential for the growth of the latter and strengthening the financial condition of the organization. Internal financial analysis, therefore, is aimed at the development and implementation of optimal management decisions that improve the financial performance of the organization.

Management analysis, unlike financial, is internal... It is carried out by the services and departments of the organization. It is worth noting that he studies issues related to the organizational and technical level and other production conditions, using certain types of production resources (labor resources, fixed assets, materials), analyzes the volume of production, its cost.

Types of economic analysis depending on the functions and tasks of the analysis

Taking into account the dependence on the content, functions and tasks of the analysis, the following types of analysis are also distinguished: socio-economic, economic-statistical, economic-ecological, 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 and environmental analysis studies the relationship and interaction between the state of the environment and economic phenomena.

Marketing Analysis has the aim of studying the markets for raw materials and materials, as well as the markets for finished products, the ratio of supply and demand for these products, the competitiveness of the products of this organization, the level of prices for products, etc.

Investment analysis aimed at choosing the most effective options for the investment activities of organizations.

Functional and cost analysis(FSA) is a method of systematic study of the functions of any product, or any production and economic process, or a certain level of management. This method aims to minimize the costs of design, production, sale of products, as well as industrial and household consumption of these products under conditions of their high quality, maximum utility (including durability)

Given the dependence on aspects of the study, there are two main types (directions) of the analysis of economic activity:

financial and economic analysis;
technical and economic analysis.

The first type of analysis examines the impact of economic factors on the implementation of business plans in terms of financial performance.

Note that the technical and economic analysis examines the influence of the factors of technology, technology and organization of production on the economic indicators.

Given the dependence on the completeness of the coverage of the organization's activities, two types of analysis of economic activities 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. Note that a thematic analysis studies the effectiveness of individual aspects of an organization's activities. Economic analysis can also be subdivided 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: in-house, shop and factory analysis.

Macroeconomic, it can be sectoral, that is, to study the functioning of a particular branch of the economy or industry, territorial, which analyzes the economy of individual regions, and, finally, inter-sectoral, examining the functioning of the economy as a whole.

Separate sign classification of types of economic analysis will be a subdivision of the latter by subjects of analysis... They are understood as those organs 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, the organization's management, and individual functional services of the analyzed organization.
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

Taking into account the dependence on the time of the analysis (in other words, on the frequency of its implementation), they distinguish: preliminary, operational, final and prospective analysis.

Preliminary analysis allows you to assess the state of a given 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.

The final(subsequent, or retrospective) analysis studies the effectiveness of the economic activities of organizations over the past period.

Perspective the analysis is used to determine the expected results in the coming period.

Forward-looking analysis is critical to the organization's future success. This type of analysis examines possible options for the development of an organization and outlines ways to achieve optimal results.

Types of economic analysis depending on the research methodology

Given the dependence on the methodology used for the study of 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(aka factorial) 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- ϶ᴛᴏ a method for assessing the economic and financial condition of an organization on the basis of certain features expressing certain economic phenomena. Fundamental analysis is based on a comprehensive, detailed study of economic phenomena, traditionally 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 of any economic and mathematical model is established.

Dynamic and static economic analysis

By its nature, economic analysis can be divided into the following two: 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, over several reporting periods. In the process of dynamic analysis, indicators of absolute growth, growth rate, growth rate, absolute value of one percent of growth are determined and analyzed, and dynamic series are constructed and analyzed. Static analysis assumes that the studied economic indicators will be static, that is, unchanged.

On a spatial basis, economic analysis can be divided into the following two types: internal (on-farm) and off-farm (comparative)... The first one studies the activities of this organization and its structural divisions. In the second view, a comparison of the economic indicators of two or more organizations (the analyzed organization with others) is carried out

According to the methods of studying the object of analysis, it is divided into the following types: complex, systemic analysis, continuous analysis, sample analysis, correlation analysis, regression analysis, etc. reporting period; the results of his analysis can be used for forecasting both short and long term.

Operational economic analysis

Operational economic analysis applied at all levels of government. The share of operational analysis in making optimal management decisions increases with the approach to individual organizations and their structural divisions.

Do not forget that the most important feature of the operational analysis will be 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 timely establishes the causes of existing shortcomings and their culprits, reveals reserves and promotes theirϲʙᴏtemporal use.

Final economic analysis

A very important role in the development of optimal management decisions is played by final, subsequent analysis... Do not forget that the most important source of information for such an analysis will be the reporting of the organization.

Final analysis gives a more accurate assessment of the organization's activities and its results for a certain period, ensures the identification of justified values of reserves for increasing 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 will be the most complete type of analysis of the economic activities of the organization.

In any enterprise, all the processes performed are interconnected. That is why in economic analysis the degree of influence of various factors on the value is investigated. To determine the degree of their impact, various analytical methods of assessment will help: chain substitutions, the method of absolute differences, and others. In this publication, we will take a closer look at the second method.

Chain substitution method

Such an assessment option is based on the calculation of intermediate data for the indicator under study. It takes place by replacing planned data with actual ones, while only one of the factors changes, the rest are excluded (the elimination principle). Formula for calculation:

A pl = a pl * b pl * in pl

A a = a f * b pl * in pl

A b = a f * b f * in pl

A f = a f * b f * in f

Here, the indicators according to the plan are the actual data.

Economic analysis. Method of absolute differences

The considered type of assessment is based on the previous version. The only difference is that you need to find the product of the deviation of the investigated factor (D) by the planned or actual value of another. The method of absolute differences is more clearly demonstrated by the formula:

A pl = a pl * b pl * in pl

A a "= a" * b pl * in pl

A b "= b" * a f * c pl

A c "= c" * a f * b f

A f "= a f * b f * in f

A a "= A a" * A b "* A c"

Method of absolute differences. Example

The following information about the company is available:

the planned volume of goods produced is 1.476 million rubles, in fact - 1.428 million rubles;
the area for the production of products according to the plan was 41 sq. m, in fact - 42 sq. m.

It is necessary to determine how various factors (change in the size of the area and the amount of output per 1 sq. M.) Influenced the volume of goods created.

1) Determine the production of products per 1 sq. m:

1.476: 41 = 0.036 million rubles. - the planned value.

1.428 / 42 = 0.034 million rubles. - the actual value.

2) To solve the problem, enter the data into the table.

Let us find the change in the volume of goods produced from area and output, using the method of absolute differences. We get:

y a "= (42 - 41) * 0.036 = 0.036 million rubles.

y b "= 42 * (0.034 - 0.036) = - 0.084 million rubles.

The total change in the volume of production is 0.036 - 0.084 = -0.048 million rubles.

From this it follows that by increasing the area for the production of products by 1 sq. m the volume of manufactured goods increased by 0.036 million rubles. However, due to a decrease in production by 1 sq. m this value decreased by 0.084 million rubles. In general, the volume of goods produced at the enterprise in the reporting year decreased by 0.048 million rubles.

This is how the absolute difference method works.

Relative Difference Method and Integral

This option is used if there are relative deviations of factor values in the initial indicators, that is, in percentage terms. Formula for calculating the change in each indicator:

a% "= (a f - a pl) / a pl * 100%

b% "= (b f - b pl) / b pl * 100%

in% "= (in f - in pl) / in pl * 100%

Integral factors are based on special laws (logarithmic). The calculation result is determined using a PC.

Analysis is a way of cognizing objects and phenomena of the environment, based on dividing the whole into its component parts and studying them in all the variety of connections and dependencies.

Analysis can be viewed in two aspects:

theoretical;

and specifically economic.

Theoretical, or political and economic, analysis is mainly a qualitative logical analysis based on a high degree of abstraction, i.e., an analysis of the operation of economic laws, categories, abstract concepts.

Specific economic analysis is primarily a quantitative analysis expressed in specific calculations and formulas.

Theoretical and specific analysis are always interconnected. Any formula or model must be not only formally mathematically correct, but also theoretically substantiated on the merits of the phenomenon or indicator under consideration.

In addition, macroeconomic analysis and microeconomic analysis are distinguished.

Macroeconomic analysis studies economic phenomena and processes at the level of the world and national economy.

Microeconomic analysis studies economic phenomena and processes at the level of individual business entities (enterprises or organizations).

Economic analysis has developed in economic research as an independent science with its own subject and research method.

Economic analysis as a science is a system of special knowledge about the methods and techniques of research used to process and analyze economic information about the activities of enterprises.

Economic analysis as a practice is a type of management activity that precedes the adoption of management decisions and comes down to justifying these decisions on the basis of available information.

Economic analysis and its role in enterprise management

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

The initial element of the management system is planning, which determines the direction and content of the business entity. An important element of planning is to identify ways to achieve the goal - to achieve the best financial results.

To manage production, you need to have complete and truthful information about the progress of the production process, about the progress of plans. Therefore, one of the functions of production management is accounting. It is practically impossible to make optimal management decisions without reliable and complete information. Accounting provides a constant systematization and generalization of data necessary to manage production and monitor the progress of implementation of business plans.

To optimize management, it is necessary to have a clear understanding of the trends and nature of changes in the economy of an economic entity. Comprehension, understanding of information is possible only on the basis of economic analysis. During the analysis, the raw primary information is verified. Compliance with established forms, correctness of arithmetic calculations, reducibility and comparability of indicators are determined. Then the information is processed: there is a general acquaintance with the documents, their content; deviations are determined and compared; the influence of factors on the analyzed object is determined, reserves and ways of their use are identified. Reveal flaws, mistakes. The analysis results are systematized and summarized. Based on the analysis results, management decisions are made.

It follows that economic analysis justifies management decisions, ensures objectivity and efficiency of production management.

Thus, economic analysis is an objectively necessary element of production management and is a stage of management activities. With the help of economic analysis, the essence of economic processes is learned, the economic situation is assessed, production reserves are identified and scientifically based decisions are prepared for planning and management.

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 assets

Assessment of the level of utilization of production capacity

Analysis of the organization's labor resources

Analysis of selling expenses

Analysis of the cost per ruble of goods produced

Solvency assessment

Financial leverage

The role of analysis

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

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

The role of analysis as a production management tool is increasing every year. This is due to various circumstances. At first, the need for a steady increase in production efficiency due to the growing shortage and cost of raw materials, an increase in the science and capital intensity of production. Secondly, a departure from the command-administrative system of management 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 assigned to analysis in determining and using reserves for increasing production efficiency. It promotes the economical use of resources, the identification and implementation of best practices, the scientific organization of labor, new technology and production technology, the 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 is understood as the business processes of enterprises, their socio-economic efficiency and the final financial results of activities, 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 features of the method economic analysis are:

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

establishing the subordination of indicators with the allocation of cumulative productive factors and factors (main and secondary) influencing them;

identifying 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 economic analysis methodology .

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

Economic methods of analysis include comparison, grouping, balance and graphical methods.

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

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

Characteristics of the basic techniques and methods of AHD

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

Average values- are calculated on the basis of mass data on qualitatively homogeneous phenomena. They help to determine 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 the time of commissioning, at the place of operation, by the shift factor, etc.)

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

Graphical way. Graphs are a scaled representation of indicators and their relationships 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 comparison base. Statistics names several types of indices that are used in the analysis: aggregate, arithmetic, harmonic, etc.

Correlation and regression (stochastic) analysis method It is widely used to determine the closeness of the relationship between indicators that are not in functional dependence, i.e. the connection is manifested not in each individual case, but in a certain dependence.

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

Mathematical programming- it is the main tool for solving problems to optimize production and economic activities.

Operations Research Method is aimed at studying economic systems, including the production and economic activities of enterprises, in order to determine such a combination of structurally interrelated elements of systems, which will most effectively determine the best economic indicator from a number of possible ones.

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

Product quality analysis

Product quality- a set of properties of products capable of satisfying certain needs in accordance with its purpose. The quantitative characteristic of one or more properties of a product that make up its quality is called an indicator of product quality.

Distinguish between generalizing individual and indirect quality indicators. TO summary quality indicators include: - specific and quality weight of products in the total volume of its output; - the proportion of products that meet international standards; - the proportion of products exported, including to highly developed industrial countries; - the share of certified products. Individual indicators characterize the usefulness (fat content of milk, protein content in the product, etc.), reliability (durability, trouble-free operation), manufacturability (labor intensity and energy consumption). Indirect- fines for low-quality products, volume and proportion of rejected products, losses from rejects, etc.

Product quality is a parameter that affects such cost indicators of an enterprise's performance as product output (VP), sales proceeds (V), profit (P).

The change in quality affects primarily the change in the price and cost of production, so the formulas for the calculation will look like

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

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

VВП К - quantity of high quality products produced;

RP K - the number of high quality products sold.

Competitiveness analysis

Under competitiveness is understood as a set of quality and cost characteristics of a product, contributing to the creation of 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. The assessment uses differential and complex assessment methods. 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, ..., NS); Pi - the value of the i-th parameter for the analyzed product; P i 0 - the value of the i-th parameter at which the demand is fully satisfied; NS - number of parameters. Since the parameters can be assessed in different ways, then when assessing the normative parameters, a single indicator takes only two values - 1 or 0. Moreover, if the analyzed products comply 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 0. Calculation of the competitiveness indicator (K):

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

Analysis of the product range

An essential element of analytical work is analysis of the fulfillment of the plan for the nomenclature and assortment. Nomenclature- a list of product names and their codes established for the corresponding 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 (of all types and varieties), group (by related groups), intragroup assortment.

The assessment of the fulfillment 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. The assessment of the fulfillment of the plan for the assortment can be carried out:

by the method of the lowest percentage by the specific weight in the general list of product names according to which the production plan has been fulfilled by the method of the average percentage by the formula

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

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

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

VP 0 - planned production output.

Formulas for calculating indicators of the average number

Index	Calculation formula
Average listed number,
Average listed number,
Middle shop number,
Middle shop number,
Average number actually working, R C Ф
Average number actually working, R C Ф

Analysis of indicators of the movement of the slave force

An important component of the analysis of the organization's workforce is the study of the movement of workforce. Considering the movement of labor, it should be borne in mind that the frequent change of workers inhibits the growth of labor productivity. It is necessary to analyze the reasons for staff turnover (the state of social security, absenteeism, voluntary care, etc.), the dynamics of the composition of layoffs: individual and collective, change of official position, the number of transfers to other positions, retirement, expiration of the contract, etc.

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

the coefficient of turnover on reception ( K P) is the ratio of the number of all hired workers for the reporting period ( R P) to the average number of employees for the same period ( R CC):

K P = R n / R CC,

retirement turnover ratio ( K B) is the ratio of all employees who quit ( R Y) in the reporting period to the average number of employees:

K B = R U / R CC,

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

K TOTAL = K P + K V.

Labor turnover is divided into surplus and normal. Normal - this is a turnover that does not depend on the organization, due to such reasons as conscription, retirement and study, transition to elective positions, etc. Dismissal of their own free will, for absenteeism is referred to as excessive turnover of labor.

Employee turnover rate ( K T) is the ratio of excessive labor turnover ( R Y *) for a certain period to the average headcount:

K T = R Y * / R CC.

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

K POST = R R / R CC

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

K D = 1 - R n / R CC

where R P is the number of employees dismissed for absenteeism.

Analysis of the use of working time

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

The 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, different values of the fund of working time are used: nominal, attendance, effective (useful). The main components of the balance are presented in the table.

The main indicators of the balance of working hours of one worker

The completeness of the use of labor resources is assessed 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 aggregate 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 working days worked on average per year ( D), average working day ( t):

In the course of the analysis, it is necessary to identify the reasons for the formation of losses of working time. Classification of losses of working time divides losses of working time into reserve-forming and non-reserve-forming. Reserve-forming losses are losses that can be reduced with the systematic organization of work to reduce the loss of working time. Among them may be: additional vacations with the permission of the administration, absenteeism 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 quality indicators of an organization's work, an expression of the efficiency of labor costs. The level of labor productivity is characterized by the ratio of the volume of production and sales of goods or work performed and the cost of working time.

The rate of development of industrial production, an increase in wages and incomes, and the amount of reduction in production costs depend on the level of labor productivity. Increasing labor productivity through mechanization and automation of labor, the introduction of new equipment and technology practically has 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; - study of factors of labor productivity and identification of reserves for its further increase; - analysis of the relationship of labor productivity with other economic indicators that characterize the results of the organization.

Labor productivity is characterized by the volume of production of goods (volume of work performed) produced by one worker per unit of working time. When planning, accounting and analysis, labor productivity is usually calculated using 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, value and labor units of measurement. Cost indicators are universal, they are currently determined through contractual prices, but they are influenced by inflation and do not very clearly characterize the real productivity of labor. Natural indicators, in turn, are of limited use, are used in drawing up 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 specific type of product.

Labor gauges characterize the dynamics of labor productivity in a specific operation. In this case, the standardized labor input for the manufacture of a certain volume of products (accounting unit) is divided by the planned or actual labor inputs in the manufacture of the same volume of products. It is the most accurate measure of labor efficiency, however, it has limited application. Depending on the number of workers taken into account when planning labor productivity, there are indicators per worker 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, an assessment of labor productivity in value terms is used as the main indicator:

where Rcc is the average number of employees, people. 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 in the organization.

Methodology for determining the influence of labor factors on product output

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

1. The average number of workers (H);

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

3. Average working hours (t);

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

The relationship of the indicator under study with factor indicators is presented in the form of a four-factor multiplicative model:

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

by the method of chain substitutions;

by the method of absolute differences;

by the method of relative differences;

by the method of interest differences.

Analysis of the influence of the use of workers' labor on the volume of output

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

V = R Р * W Р,

where W P- worker productivity, rub.

R R- number of workers, people

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, rubles. ∆ V W- an increase in the volume of production due to changes in the productivity of workers, rubles. W PP R- labor productivity of workers in the previous period, rubles. 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, people ∆ W P - increase in labor productivity of workers in the current period compared with the previous period, rubles.

The disadvantage of the calculation performed is that it does not reflect the costs of working time of workers at all. 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 the 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. Intensive factors include factors that affect the average hourly labor productivity, such as the technical level of development of the organization and the qualifications of workers, which in turn predetermines the labor intensity of the product.

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

rub.,

where W WG- annual labor productivity of the worker,

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

T RDC - worked by one worker per day - man-hours,

W RF - labor productivity of one worker per hour.

Indicators of the effectiveness of the use of material resources

Mat resources are raw materials and technical and energy. resources. Raw materials fuels and energy resources are used for pr-ve production and are consumed in full, this is their difference from the PF. Mat raw resources transfer their article to the article of the released product in the course of the 1st technol. process. Types of industrial raw materials:

1) By origin: industrial. and agricultural.

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

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

Raw materials decomp. on:

1) Basic - compiled. mat. - technical basis.

2) Auxiliary - the implementation of not the basics of f-tion when pr-ve.

Mat. R. are divided into:

1) Productive stocks are stocks of raw materials cat. did not enter into production. percent ...

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

3) Cons. bud. periods - this is d. Wed-va cat. there is already now and consumption is now., but belong to the article of the future. production.

Indicators of the effectiveness of using 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.

Asset - standardized OBS

Liabilities - loans from the library for standardized inventory.

The tasks of analyzing 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 reserves for the release of the planned V production.

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

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

On the effectiveness of using mat. influenced by factors:

1) Using local mat. cat. yavl. cheaper.

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

3) Reducing the consumption of materials.

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

For the har-ki of the ef-ti of using the material resources, a system of generalizing and private indicators is used. To general, show-lyam-Xia profit per ruble of material costs, material efficiency, material consumption, coefficient of the ratio of growth rates of production volumes and material costs, beats. weight of material costs in s / s prod-i, coefficient of material costs. Profit per ruble of material costs is determined by dividing the amount of profit received from the bases. activities for the amount of material costs.

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

Material consumption is determined by dividing the MH into VP shows how much material costs must be made or actually accounted for by the production of a unit of output.

The coefficient of the ratio of the growth rates of the volume of production and material costs is determined by the ratio of the VP index to the MH index. it characterizes in relative terms the dynamics of material efficiency and at the same time reveals the factors of its growth.

Ud. the weight of material costs in s / s prod-i is calculated by the ratio of the amount of MH to the total s / s prod-i. the dynamics of this indicator characterizes the change in the consumption of materials.

The coefficient of mat-x costs is a relative fact. the amount of MH to the planned. Converted to fact. volume of produced products. It shows how economically the materials are used in the production process, whether there are any overruns in comparison with the established norms. If the coefficient is greater than 1, then this indicates an overexpenditure 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) is general, specific and specific. ME depends on the volume of the airspace and the amount of MH for its production.

Total ME is determined: MZ / VVP

The total IU depends on the volume of production. prod-and, its structure, consumption rates of materials for food products, prices for materials and selling prices for products.

Specific ME is determined: UME = HP (consumption rates)

Private ME (CHME) is defined: CHME = UME / CI (product price)

UMEo = НРо ЦМо

UME, = NR, -CM1 CM (material price)

UME = UME, - UMEo

DIED = NR, CMo

CHMEo = UMEo / CIO

CHME | = UME, / QI,

CHME = CHME, -CHMEo

CHMER = UME, / Csio

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, rationally organized material and technical supply and economical efficient use of material resources in production.

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

МР i = ∑МР ij + МР i,

where МР i is the general need of the enterprise in the i-th type of material resources;

МР ij - the need of the i-th type of material resources for the j-th type of activity;

MR i - 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 an organization with stocks in days is calculated as the ratio of the remainder of a given 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;

МР i - stocks of the i-th type of material in natural units of measurement;

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

An important condition for the normal smooth operation of an organization is the full provision of the need for material resources with sources of coverage:

where And i - the sum of the sources of coverage of the demand in the i-th type of material resources. External resources include material resources received from suppliers under concluded contracts (orders). The sum of the sources of coverage of requirements is determined by the formula

And i = ∑I ij + And i or MR i = ∑I ij + And i,

where And i is the j-th own source of coverage of the demand for the i-th type of material resources;

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

External sources account for a significant share of the total sources of coverage: receipts of material resources from suppliers under concluded contracts.

Analysis of selling expenses

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

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

According to the Instruction to the Chart of Accounts, the costs of containers and packaging of finished products are considered direct, conditionally variable costs.

All other types of selling expenses are considered indirect. The commercial organization should estimate the costs of 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;

cost rates.

In the analysis for notional variable costs, the relative deviations of the estimate are calculated.

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

In the economic literature, there is a discussion about how to calculate the percentage of fulfillment of the plan by volume of sales.

1. Based on the assessment of products at the prices of the manufacturer (at basic prices):

I q = ∑q 1 p 0 / ∑q 0 p 0

2. Based on the assessment 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 cost overruns can be identified according to accounting data with the involvement of planned settlements with buyers and commission agents.

When analyzing sales costs, keep in mind that advertising costs are normalized for tax purposes.

Cost analysis by economic elements

The official financial statements do not contain enough data to actually analyze 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 on the specific structure of the sale of products (works, services) of a given year.

2. For each year, the costs were added to the volume of sales of goods (works, services) of a 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 on wages and, as a result, on social contributions.

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

The cost factor 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 salary intensity (labor intensity);

3. the coefficient of deductions for social needs;

4. coefficient of specific depreciation;

5. coefficient of other costs;

6. ratio of total costs.

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; third party service ratio; coefficient of fuel and electricity for technological needs.

Based on the data obtained, you can also calculate the amount of relative savings (increase) for each element of the cost of actual sales revenue using the following formula:

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

Factor analysis of cost

Currently, when analyzing the actual cost of goods produced, identifying reserves and the economic effect of reducing it, factor analysis is used.

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

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

EC = (З 0 - З 1) * Q ,

where NS K- saving direct current costs;

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

Z 1 - direct current costs per unit of production after the implementation of the event

Q - the volume of goods output in natural units from the beginning of the implementation of the event 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 production specialization; improving production management and reducing costs for it; improving the use of fixed assets; improvement of material and technical supply; reducing transportation costs; other factors that increase the level of organization of production.

3) Changes in the volume and structure of goods: changes in the nomenclature and assortment of goods, improving the quality and volume of production of goods. Changes in this group of factors can lead to a relative decrease in conditionally fixed costs (except for depreciation), a relative decrease in depreciation charges.

The relative savings on conditionally fixed costs is determined by the formula

NS K P = (T V * З UP0) / 100,

where EK P- saving of conditionally fixed costs;

З УП0 - the amount of conditionally fixed costs in the base period;

T V - the rate of increase in the volume of production in comparison with the base period.

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

EK A = (A O K / Q О - А 1 К / Q 1) * Q 1,

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

A 0, A 1- the amount of depreciation charges in the base and reporting periods;

TO- coefficient that takes into account the amount of depreciation charges attributed to the cost of production in the base period;

Q 0, Q 1- the volume of production 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 the productivity of deposits, the volume of preparatory work during production, methods of extracting natural raw materials; changes in other natural conditions. These factors reflect the influence of natural (natural) conditions on the value of variable costs. The analysis of their influence 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 reducing the cost of preparing and mastering new types of production of goods and new technological processes, in reducing the costs of the start-up period for newly commissioned workshops and facilities. The calculation of the amount of change in costs is carried out according to the formula:

EK P = (З 1 / Q 1 - З 0 / Q 0) * Q 1,

where EK P - changes in the costs of preparing and mastering production;

Z 0, Z 1- the amount of costs of the base and reporting period;

Q 0, Q 1- the volume of production of goods of the base and reporting period.

Traditionally, the cost analysis begins with the analysis of the dynamics of the cost of all goods, while comparing the actual costs with the planned or with the costs of the base period. The total cost may change due to the volume and structure 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 largest cost overruns occurred and how this change influenced the change in the total amount of variable and fixed costs.

Cost analysis per ruble manufactured goods

A 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:

changes in the structure of manufactured goods;

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

changes in prices and tariffs for consumed material resources;

change in wholesale prices for manufactured goods.

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

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

Analysis of material costs in production costs

The 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 s / s of specific products, i.e. according to the costing data of these products.

When analyzing in the 1st direction, indicators of material consumption are calculated in an amount per 1 ruble. sales proceeds.

The second direction of analysis is based on the calculation data from / from a specific product.

Typically, the second section of the cost estimate is called Material Cost Breakdown.

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

The cost estimate can contain a block of normative or planning data, or data for the previous similar period. This block serves as the basis for comparing actual performance.

If such information is available, then it is possible to analyze the material costs in s / s of the cost 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 of procurement s / s unit of consumed materials.

Algorithm analysis technique (method of chain substitutions)

Basic option: МЗ 0 = К 0 * Ц 0

Reporting option: МЗ 1 = К 1 * Ц 1

∆ МЗ = МЗ 1 - МЗ 0

МЗ - the amount of material costs for a specific type of material,

K is the quantitative consumption of this type of material in kind per cost unit of production,

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

Including:

∆ МЗ (К) = ∆К * Ц 0 = (К1-К0) * Ц 0

∆ МЗ (Ц) = ∆Ц * К 1

Check: ∆ МЗ (К) + ∆ МЗ (Ц) = МЗ 1 - МЗ 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 quantity consumption of materials per cost unit can be caused by

1.improving production technology,

2. centralization of procurement operations,

3. violation of technological regimes,

4. substandard raw materials,

5.deficiencies in logistics,

6.Compelled replacement of materials

Blank s / s materials include:

1.invoiced value

2.transport costs,

3. fees of various types,

4.delivery costs from the pier to the warehouse of the enterprise and handling costs

36. Analysis of Finn Sustainability

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 in conditions of acceptable risk.

Unlike solvency, which evaluates the 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 the sources of funds to cover capital investments in fixed assets or production stocks allows you to generate such areas of business operations that lead to an improvement in the financial condition of an organization, to an increase in its stability.

Absolute financial stability reflects a situation when all stocks are fully covered by own circulating assets, i.e. the organization is completely independent of external creditors.

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

An unstable financial condition is associated with a breach of solvency, in which the organization is forced to attract additional sources of coverage to cover part of its reserves, which reduce financial tensions and are not, in a certain sense, "normal"; reasonable.

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

One of the directions of the analysis of financial stability is the use of absolute indicators. Its purpose is to check which sources of funds and how much 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 with a certain degree of confidence to judge the level of financial stability of the entity.

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

1) The availability of own circulating assets is determined ( E C) as the difference between equity ( And C) and immobilized assets ( F IMM):

E C = I C - F IMM, thousand roubles.

2) If its own working capital is insufficient, 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 their availability with sources of formation:

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

± E C = E C - Z, thousand roubles.

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

± E M = E M - Z, thousand roubles.

3) Surplus (+) or shortage (-) of the total amount of 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 drawn up:

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

where F IMM- immobilized assets; O A - current assets; And C- equity; Z K- borrowed capital. Drawing up a balance model assumes 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 ( ABOUT A):

O A = (AND C - F IMM) + З К, thousand roubles.

Considering that long-term loans and borrowings are directed to the acquisition of fixed assets and long-term financial investments, we will further transform the formula, highlighting the components of current assets and borrowed capital.

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

where Z- stocks;

R A - receivables;

D - free funds;

K T- long term duties;

K t - short-term loans and credits;

R Р - accounts payable.

Analysis of the calculation results for this model allows us to conclude that the condition of current solvency 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 influence of not only internal factors, but also external ones. External factors include: the general state of the economy, its structure, state budgetary and tax policies, interest rate and depreciation policies, market conditions, etc. To consider the only position of the organization's management to be the reason for non-payments is completely inappropriate. In essence, non-payments represent the organization's desire to compensate for the lack of working capital. On the one hand, organizations are forced to operate in the face of rising production costs due to higher prices for raw materials and fuel and energy resources, 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 shown by the analysis.

Assessment of the borrower's creditworthiness

The main purpose of the credit 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 that it is willing to take on and the amount of credit that can be provided in the given 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 size of credit these funds provide. However, for a reasonable and comprehensive conclusion on the creditworthiness of the bank's clients, 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 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 explanations of the following balance sheet items;

3. For the last three months - copies of extracts 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 loan request: certificate of received loans with copies of loan agreements.

5. Letter - an application for a loan (on the organization'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 credit rating system based on balance sheet indicators. American banks use four groups of basic indicators:

the liquidity of the firm;

capital turnover;

raising funds;

profitability indicators.

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

Coverage coefficient K pok p - the ratio of working capital and short-term debt. Coverage ratio - shows the lending limit, the sufficiency of all types of client funds to pay off the debt. If the coverage ratio is less than 1, then the lending limits have been violated, the borrower can no longer be provided with a loan: he is insolvent.

Attraction coefficients (K attracted) 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 the fixed capital, show the dependence of the company on borrowed funds. The higher the attraction ratio, the worse the borrower's creditworthiness.

Analysis of turnover (turnover).

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 is the number of revolutions for the period; k is the coefficient of OA fixing.

All 3 indicators of turnover are mathematically interrelated and are derived from one another, they characterize the same process of turnover of OA from different sides: t = (COxD): O, where CO is the average asset balances for the period (calculated by the average chronological ) (when determining the turnover indicators of all OA, their balances for balance sheet dates are taken according to the total of section II of the BB (page 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 common conclusion regarding the indicator of a unit of useful turnover. Sometimes the net proceeds from sales are taken (form 2, page 010); gross revenue or gross revenue (revenue + VAT, excise taxes, export duties); full cost of sold TT, PP, UU or etc .; operating cost. When determining particular indicators of turnover, other indicators of useful turnover are used. q = O: CO = D: t; k = CO: O-coefficient of fixation of OA shows how much OA falls on average per 1 ruble. useful turnover. The economic result of the acceleration of the turnover of OA is an increase in the useful turnover for the period, i.e. proceeds from the sale. If this is not required or it is impossible to achieve according to market conditions, then the economic result of the acceleration of turnover is the relative release of OA. The sum of the relative release of OA can be calculated using the formula: ΔСО (t) = (t 1 -t 0) хО 1: D. involvement of OA in circulation.

1.increase in proceeds from sales in the reporting year in comparison with the previous ΔОА (Iв) = СО 0 -СО 0 хIв;

2. absolute change in the sum of OA ΔОА (abs) = СО 1 -СО 0.

Private indicators of turnover

Indicators of the turnover of individual components of assets: stocks, accounts receivable, short-term financial investments, cash, other OA. Calculation formulas are the same as for general indicators. The difference is that specific indicators are taken into account. The calculation of private indicators of turnover allows you to see what caused the duration of one turnover in days for all assets.

Ways of acceleration of rev-ty OA

In the management of the OA distinguish between the operational and financial cycle. The operational cycle characterizes the total time during which financial resources are in stocks and debits: t о. c. = t З + t д. З. (average duration of the operating cycle in days; average time of inventory turnover; average time of turnover of debits. Debt. The financial cycle is less than the operating cycle at the time of circulation of accounts payable. The main stages of financial. cycle: the stage of supply, production, sales, calculations. Acceleration of the turnover of the OA is a reduction in the duration of the financial cycle. Ways of acceleration of the turnover are directly related to the reduction of the named stages. The reduction of the operating cycle can be achieved by accelerating the supply processes, production, sales by accelerating the turnover of debts. The financial cycle can be reduced both due to the above factors, and due to some uncritical slowdown in the turnover of credit. debts.

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 "Profit before interest and taxes" indicator. It is this indicator of profit that makes it possible to single out and evaluate the effect of variability in operating leverage on the financial results of a firm.

The leverage level is calculated as

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

If the proportion of fixed costs is high, the company is said to have a high level of production 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 the product is produced or not. Profit variability with changes 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 when the volume of output changes.

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 a loan:

Profit - operating profit;

E-I - net profit before income tax;

p is the price of 1 item;

v - variable costs per item;

q - sales volume;

FО - fixed costs associated only with operating activities (without interest on a loan);

I - the amount of interest for the loan.

Obviously, the amount of interest payments increases with the growth of the share of borrowed capital in the total structure of the sources of financing of the enterprise. Consequently, financial leverage reflects the degree of dependence of the company on creditors, that is, the magnitude of the risk of loss of solvency. The higher the financial leverage, the higher the risk, firstly, of not receiving net profit, and, secondly, of bankruptcy of the enterprise. On the other hand, financial leverage helps to increase the profitability of equity capital: without investing additional equity capital 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 the loan is deducted from the total amount of taxable profit. However, in order to take advantage of financial leverage, the company must fulfill a prerequisite - to earn operating profit sufficient at least to cover the interest payments on borrowed funds.

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

Predicting potential bankruptcy

To study and develop possible ways of developing an enterprise in a market economy, there is a need for financial forecasting.

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

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

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

E. Altman's model is as follows:

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

where 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 likelihood 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 small;

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

The factors taken into account in the considered models of the Z-account 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 are much higher, the quantitative values of the Z-score, which determine the likelihood of bankruptcy, may differ from Western ones.

The practice of using 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 factors in foreign models of the Z-account may not correspond to the external and internal economic conditions of Russian enterprises.