Sources of information used in conducting economic analysis, can be subdivided into planned, accounting and reporting and off-accounting.
Planned sources include a business plan, norms and standards for material, labor and financial costs.
Accounting and reporting data should include accounting, statistical and operational-technical accounting and reporting data.
Off-line sources are audit materials, audits, materials of production meetings, meetings of labor collectives, meetings of the board of directors, explanatory and memorandums, etc.
The totality of information flows emanating from the above sources can be defined as a system economic information, the main principles of the creation of which should be utility, objectivity, unity, efficiency.
In the system of economic information, the micro-level marketing system stands apart, which can be decomposed into four component parts:
1. internal system accounting and reporting (information on intra-company information flows),
2. external marketing information system (information about the state of the market),
3.Marketing observations and analysis (study of specific marketing problems, for example, the reasons for the decline in sales),
88. Stages of developing a production plan for the firm's products in terms of marketing orientation
The leading section of the intra-firm plan is the production plan. It reflects natural and cost indicators of the volume and sales of products in the planned period, calculates the production program of departments and the enterprise as a whole, determines its labor intensity. In this section of the plan, calculations of production capacity and the level of its use, indicators of the use of the main production assets, the need for equipment for the implementation of the production program is established.
The indicators of the section of this plan are the basis for calculating all subsequent sections of the intercompany plan.
When planning and evaluating the activities of enterprises, a system of technical and economic indicators is used. Depending on their purpose and application, there are quantitative and qualitative, calculated, natural labor and cost indicators.
Quantitative indicators characterize a certain side of the enterprise, for example, sales volume, amount of equipment, number of employees, etc.
Qualitative indicators characterize the results of the production and economic activities of the enterprise, for example, profit (income), labor productivity, profitability, capital productivity, etc.
Estimated indicators are determined and approved by the enterprise. These include: commercial products in the current wholesale prices at the time of drawing up the plan, output in physical terms, the full cost of commercial products; the average annual cost of fixed assets and standardized working capital, the maximum level of costs per ruble of marketable products, the average number of employees, a single wage fund or the total wage fund for employees of the enterprise and non-industrial personnel, the size of the funds of the enterprise.
To plan the volume of production of printing enterprises, natural, cost and labor indicators are used.
Natural indicators of volumes finished products and semi-finished products for each shop and operations are used in physical and conventional units of measurement of products.
Natural physical indicators include those that determine a quantitative assessment of the volume of products (thousand sheets, prints, thousand ink prints).
Conditional natural indicators include those that take into account quality characteristics products (average volume of one notebook). The need to use conventional natural units of measurement of products is explained by a wide variety of printed products and their significant deviations from physical ones (formats, volumes).
To convert physical indicators into conditional natural values, the corresponding reduction coefficients are used.
Labor indicators are used to measure the volume of work in individual operations and for workshops of auxiliary production, as well as to determine targets for the growth of labor productivity and the wage bill. The unit of account is the standard hour.
Cost indicators are used to measure the volume of sold commodity and gross output
Measurement of production and sales of products
When determining the volume of products in value terms, the classification of products according to the degree of readiness is used. Distinguish between finished products, semi-finished products, works and services of an industrial nature, work in progress.
Finished products include products that meet established standards, technical conditions and quality requirements, the manufacturing process of which is fully completed on this enterprise and which can be shipped to the customer.
Semi-finished product is a product, the manufacturing process of which is fully completed in one of the shops of this enterprise, but which is subject to further processing in other shops of this enterprise or another enterprise.
Work-in-progress is a product, the manufacturing process of which is not completed in the workshops of this enterprise and which cannot be transferred to other workshops of this enterprise.
Industrial works include overhaul, works on modernization and installation of equipment, paper cutting, etc.
In terms of production and sales of products, the volumes of sold and gross products are calculated.
Sold products are considered finished products, the manufacturing process of which is fully completed at this enterprise, which is paid for and shipped to the customer in the planning period.
The sold products include: finished products, semi-finished products own production and works of an industrial nature, sold to the outside.
The moment of product sale is the moment of receipt Money to the current account of the company. The cross-sectoral instruction provides in some cases to apply the indicator of products sold not as paid, but as shipped.
When drawing up a production plan at an enterprise, the amount of its balances at the beginning and end of the planning period, the amount of products consumed for their own needs, the participation of other enterprises in the manufacture of products are taken into account.
The volume of sales of products for the planning period Qp (in cash or in kind) is determined by the formula
Qp = Qon + Qt - Qcn - Qok,
where Qon - stock (balance) of finished products in the warehouse and shipped, but not paid; Qт - the amount of products coming from production; Qcн - the number of products released from production for their own needs; Qok - standard stock of finished products at the end of the period.
Commodity products are considered products, the manufacturing process of which is fully completed at this enterprise, it has been handed over to the warehouse of finished products and semi-finished products, accepted by the technical control service and formalized with the relevant documents. These products have been shipped but not paid for.
The structure of marketable products includes finished products and semi-finished products intended for outsourcing, as well as works and services of an industrial nature. Accounting for commercial products is carried out at current wholesale prices. Natural indicators can also be used to measure it.
Gross output includes commercial products (including services of an industrial nature), the manufacturing process of which is fully completed at this enterprise, as well as those that have not passed technical control, have not been delivered to the finished product warehouse, have not been formalized with the relevant documents. Gross production determines the volume of production in monetary terms.
Indicators of gross and marketable products sold are measured in monetary and physical units. Gross and sold products have a value appraisal, commercial products - a value and natural appraisal.
Main production plan
At printing enterprises, when drawing up a production program for the main production, first of all, the production program of the printing shop is determined. To compile an industrial assignment, indicators of the consolidated thematic plan are used, which contains data on the main parameters of publications.
The calculation of the production program of the printing shop is carried out separately for groups of homogeneous printing machines and for technologically homogeneous types of products.
On the basis of industrial tasks, production plans of the main workshops of the enterprise are calculated, the labor intensity of the planned production facility is determined, the needs for equipment, the mode of operation and the level of its use, the volume of commercial products in wholesale prices are established.
The production plan of the printing shop is linked to the plan of the bookbinding and binding shop and to the plan for the delivery of print runs of finished products, as well as to the task of making printing plates by shops. For this, on the basis of the planned number of physical sheets-impressions and the average circulation, the need for printed forms and a set, taking into account their circulation.
The production plans of the shops allow you to determine the level of utilization of production capacity and the need for equipment to fulfill the production program.
The plan defines the most important indicators enterprises:
the volume of products in kind in physical sheets-prints (ink prints), reduced to the basic format;
the volume of technical waste in the printing and bookbinding shops.
It is by the amount of technical waste that the initial print load increases. Print load is determined on the basis of a consolidated thematic plan in the form of orders from commercial and non-commercial organizations.
Production program of auxiliary workshops
The production program of the auxiliary shops of the printing company is formed on the basis of the needs of its own main production and the accepted applications of other enterprises, taken into account in the plan for the sale of products. Auxiliary production services include the following departments: mechanical repair, transport, energy, paper preparation workshop, for machine-building enterprises - instrumental.
Volume renovation works for the enterprise is determined depending on the amount of equipment, its repair complexity and degree of security. When drawing up the repair shop program, only the equipment that is repaired using our own means is taken into account.
The volume of work of the transport service is determined depending on the total number of shipments and freight turnover. Based on the volume and structure of the planned cargo turnover, the internal cargo turnover, the volume of loading and unloading operations are determined, the number of workers, the payroll, etc. is calculated.
Internal cargo turnover is determined by the volume of interdepartmental traffic. The calculation is based on plans for the production of an enterprise and workshops, plans for the supply of materials, semi-finished products, removal of finished products and waste.
The volume of work of the energy service is determined in accordance with the needs of the main departments of the enterprise in energy different types... The basis for calculating the required amount of energy are: the plan for the production and implementation of the main production, the rates of energy consumption per unit of planned products, the rates of expenditure for auxiliary services, the rates of losses in the process of energy conversion, etc.
The scope of work of the tool divisions is developed based on the total tool requirements for performing work in the main production, replenishing the tool stock and satisfying external orders.
Production capacity of the enterprise
The production capacity of an enterprise (workshop or production site) is characterized by maximum number products of appropriate quality and assortment that can be produced by him per unit of time with full use of fixed assets in optimal conditions of their operation. Production capacity, if correctly defined, becomes a reliable guideline in planning and evaluating the activities of an enterprise.
The amount of production capacity depends primarily on the efficiency of fixed assets and the degree of their use. The smallest impact on the production capacity is provided by the capacity of production (technological) equipment.
Production capacity is measured in physical units, and in some cases - in units of usefulness of products or in monetary terms.
Unlike the design planned production capacity of operating enterprises, it is calculated based on the applied technological processes, the available equipment park and the available production areas as the values already set, and the volume of production according to the planned nomenclature is the required value, established in the conditions of full use of the resources at the disposal of the enterprise.
The production capacity of an enterprise is calculated as the sum of the production capacity of the production units that make up this enterprise. This is a dynamic value that changes under the influence of various factors. Therefore, it is calculated for a certain period of time and even for a calendar date. Power is determined at the beginning of the planning period - input power and at its end - output power.
Capacity at the end of the planning period is calculated using the formula
Mk = Mn + Mc + Mp + Mo + Miz - Mv,
where Мн - production capacity at the beginning of the planning period; Мc - capacity commissioning as a result of construction of new and expansion of existing enterprises; Мр is the increase in capacity due to the reconstruction of existing enterprises; Mo - an increase in capacity as a result of technical re-equipment and other organizational and technical measures; Miz - an increase or decrease in power due to a change in the product range; Мв - power decrease due to its disposal.
In addition to the input and output powers, the average annual power is also determined by the formula
where Tc, Tr, To, Tiz, Tv are the validity periods of the corresponding capacities from the moment they are put into operation until the end of the planned year.
The ratio of the planned or actual output to the value of production capacity is called the production capacity utilization factor Kis:
Kis = Vpl (f) / Mcr,
where Vpl (f) is the planned or actual volume of production in natural units.
A group of technical factors has the greatest impact on the production capacity. These include:
The quantitative composition of fixed assets, their structure, the proportion of the active part of fixed assets;
The qualitative composition of fixed assets, the level of progressiveness of the equipment used at all stages of the production process, the saturation of the equipment park with automatic machines and automated production lines;
Age composition of equipment, taking into account obsolescence, the rate of renewal of fixed assets;
The level of extensive (in time) and intensive (in terms of capacity) use of fixed assets;
The degree of progressiveness, mechanization and automation of existing technological processes;
The degree of progressiveness of the types of technological equipment used - tools, devices;
The degree of proportionality in terms of power (throughput) between units, groups of interchangeable equipment, sections, workshops, elimination of bottlenecks;
The quality of the raw materials.
The organizational factors include: the degree of specialization, concentration, cooperation, combination of production; optimization of the production program of the enterprise; the level of organization of production, labor and management. The group of economic factors includes: forms of remuneration of workers, the presence of systems of material incentives, etc. Social factors include: professional, qualification and general educational level of employees of the enterprise, etc. All of these factors affect both the increase in production capacity and the level of its utilization.
The production capacity of the enterprise is determined by the capacity of the leading production units, workshops, sections, units or installations of the main production. The capacity of an enterprise is calculated for all its production units - from a group of technical equipment of the same type to production areas, from areas to workshops, from workshops to production units, from production units to the enterprise as a whole. The capacity of the leading subdivision of this stage determines the capacity of the subdivision of the next stage: according to the capacity of the leader, the capacity of the workshop is determined, etc.
The leading unit is considered to be one in which the main technological operations for the manufacture of products, where the largest share of living labor is spent and where a significant part of the main production assets of this division is concentrated. If an enterprise has several leading industries, workshops, sections, units or groups of equipment, its production capacity is determined by those of them that perform the largest volume of work in terms of labor intensity. If an enterprise has several productions or workshops with a closed production cycle for the production of the same type of product, then the production capacity of the enterprise is determined as the sum of the capacities of its leading production facilities or shops.
An enterprise may include production units, workshops, sections or groups of equipment, the capacities of which do not correspond to the productivity of those departments for which the potential capabilities of the entire enterprise, production, workshop, section are established. These units are called bottlenecks. Their capacity cannot be taken into account when determining the capacity of production units of the enterprise as a whole. To eliminate bottlenecks, the following set of measures is carried out: new equipment is introduced or existing equipment is modernized, technological processes, organization of production, labor and management are being improved.
The production capacity is calculated for all production equipment assigned to the main workshops. All cash is taken into account production equipment, including inactive due to a malfunction, repair, modernization, assigned to a production unit, workshop, site. Standby (mothballed) equipment is not taken into account when calculating capacities. The equipment of the auxiliary shops, as well as the auxiliary sections of the main shops of the enterprise, the equipment at the disposal of the technical services of the enterprise, is not taken into account in the calculation of the production capacity, provided that its quantity does not exceed the established standard.
In weakly mechanized workshops of enterprises of various industries the most important factor, which determines the amount of capacity, is the production area.
The operating mode of the enterprise as the most important condition for calculating the production capacity is determined from the number of work shifts, the length of the working day, the length of the working week. At the same time, a distinction is made between calendar, regime and actual (working) funds of the time of use of fixed assets. The calendar fund is equal to the number calendar days in the planned period, multiplied by 24 hours. The operating time fund is determined by the production mode. It is equal to the product of the number of working days in the planned period by the number of hours in work shifts. The actual (working) fund of equipment operation time is equal to the operating time minus the time of scheduled preventive maintenance, calculated according to the established norms.
For seasonal production facilities, the capacity is calculated based on the duration of the season according to the standards.
When calculating production capacity, the nomenclature and assortment of products are taken into account, which most fully correspond to the structure of fixed assets. At those enterprises or in their links where a wide range of products are manufactured, it is consolidated by merging different names products into groups according to their structural and technological similarity and bringing each group to one basic representative product. A prerequisite the choice of a representative product is the identity of the used technological processes. Bringing products to the basic one is carried out, as a rule, on the basis of labor intensity.
If in the production program there are newly mastered types of products for which there are no labor intensity standards and maps of technological processes, then the necessary initial data for new products is determined by choosing an analogue product similar to the newly mastered ones in terms of their design, technological and technical parameters. The specific labor intensity of an analogue product is assigned to a new product (correction factors are introduced if necessary).
Big practical significance has an optimization of the production capacity of the enterprise.
Calculations of the use of production capacities make it possible to detect their reserves. The criterion that determines the need for the development and creation of reserves of production capacities is the identified need for products and a long-term plan for its satisfaction.
Drawing up a planned balance sheet and calculating the use of existing production capacities and fixed assets begins with determining the prospects for the development of an enterprise and its place in meeting the needs of the national economy.
When determining the prospects for the development of capacities, measures are taken to maximize the exemption of the enterprise from the manufacture of non-core products. In the long-term design of the development of the enterprise's capacities, the balance method is widely used.
Assignments for the increase and commissioning of production capacities when drawing up long-term plans are determined in the following order:
The total need for increasing production capacities calculated in the balances by years to ensure the planned output of products is specified.
The maximum possible increase in capacities adopted in the planned balances is specified. operating enterprises over the years due to technical re-equipment and reconstruction.
The required size of commissioning of new capacities is determined by expanding existing and building new enterprises.
Based on the variant study, a list of construction projects is determined that must be started and completed in the planned period.
The plan for the development of production capacity also takes into account its decrease due to changes in the nomenclature and range of products (increase in labor intensity); disposal of capacity due to dilapidated buildings, structures, write-off of equipment, depletion of mineral reserves and other natural resources, transfer and sale of fixed assets in accordance with the established procedure.
The technical and economic calculations carried out to draw up the balances of production capacities are based on the application of standards that determine the optimal capacities of enterprises for certain types of production, the timing of the development of design capacities, and specific capital investments.
| Methodology - a set of methods, rules for the most expedient performance of any work. Distinguish between general and specific methods. Any technique contains the following points: 1. objectives and formulations of goals and analysis 2. objects of analysis 3. systems of indicators with the help of which each object of analysis will be investigated 4. advice on the sequence and frequency of conducting an analytical study 5. description of methods for studying the objects under study 6. data sources, based on of which the analysis is carried out 7.instructions for organizing the analysis (which services, persons will carry out certain parts of the study) 8.technical means that are advisable to use for analytical processing of information 9.characteristics of the documents with which it is best to draw up the results of the analysis 10.the consumers of the results of the analysis As essential element methods of doing business are technical and economic methods and methods of analysis. These include: 1. primary processing information (verification, grouping, systematization) 2.determination of the influence of factors on the results of enterprise activity 3.calculations of unused prospects of reserves, increase in production efficiency, generalization of the results of analysis and comprehensive assessment for making management decisions |
V financial plan the following standards are indicated:
- currency of settlements and payments;
- list of taxes, tax rate and frequency of payments (month, quarter, year), which is established in accordance with the current taxation system;
- the projected key rate of the Central Bank by years of project implementation;
- method of assigning interest payments on loans;
- inflation rate by years of project implementation;
- profit distribution standards.
Settlement and payment currency. The rules for making settlements are determined by the Civil Code of the Russian Federation (Ch. 22, Art. 317):
- monetary obligations must be expressed in rubles;
- v monetary obligation it may be provided that it is payable in rubles in an amount equivalent to a certain amount in foreign currency or in conditional monetary units ah (ecu, special drawing rights, etc.). In this case, the amount to be paid in rubles is determined at the official rate of the corresponding currency or conventional monetary units on the day of payment, unless another rate or another date of its determination is established by law or by agreement of the parties;
- use of foreign currency, as well as payment documents in foreign currency when making settlements on the territory Russian Federation for obligations is allowed in the cases, in the manner and on the conditions specified Federal law dated 10.12.2003 No. 173-FZ "O currency regulation and currency control"Or in the order established by him.
Forecast of the exchange rate (euro and dollar) can be viewed on the website of the Agency for Economic Forecasting (APECON) (apecon.ru). It conducts research for corporations and holding companies operating in real sector economy, its profile - long-term forecasting of economic indicators that affect the market risks of business.
Tax and insurance premiums... This includes a list of taxes, the tax rate and the frequency of payments (month, quarter, year), which is established in accordance with the current taxation system and correlates with the chosen organizational and legal form of doing business.
The projected key rate of the Central Bank (by years of project implementation). Key rate - the main indicator monetary policy Central Bank, which directly affects the cost of borrowing funds by banks. The value of the key rate is important for determining the level of interest rates on loans for enterprises and households. The key rate itself reflects interest rate loans to banks for one week.
The forecast for the key rate of the Central Bank can also be viewed on the website. Economic Forecasting Agency (APECON). Agency experts use mathematical and statistical forecasting methods based on objective historical data, taking into account the following factors with varying degrees of significance:
- cyclicality;
- correlation of market indicators;
- changes in the availability and attractiveness of the instrument for speculators;
- the growth of electronic and algorithmic trading;
- the degree of regulatory intervention;
- an increase in significant events over time.
Method of assigning interest payments on loans. The method of accounting for interest on a loan involves two options for assigning interest to financial statements: cost and profit.
When cost allocation (concerns investment assets) the amount of interest payments on loans reduces the taxable base for calculating income tax. This is the most profitable payment method for the company.
At attribution to profit interest is paid on the net profit after taxes.
Acting (according to Tax Code RF) order tax accounting interest on debt obligations allows you to take into account the entire amount of interest in expenses when calculating the base for income tax (clause 1 of article 269, clause 2 of article 346.16 of the Tax Code of the Russian Federation). However, for this, such costs must meet the requirements established in Art. 252 of the Tax Code of the Russian Federation: economic feasibility; proper documenting; focus on generating income.
The procedure for tax accounting of interest on credits and loans received depends on the taxation system used by the borrower.
In organizations using common system taxation (OSNO), interest on loans and borrowings are accounted for as part of non-operating expenses(i. 2, clause 1 of article 265 of the Tax Code of the Russian Federation). In organizations using the simplified taxation system (STS), interest on loans and borrowings is accounted for as expenses (clause 9 of article 346.16 of the Tax Code of the Russian Federation).
For recognition in the composition these costs such expenses must (as indicated earlier) meet the requirements established in Art. 252 of the Tax Code of the Russian Federation: economic feasibility; proper documenting; focus on generating income.
At the same time, for controlled transactions, the amount of expenses (for the borrower) and income (for the lender-creditor) in the form of interest can be adjusted. Such interest is accounted for in expenses based on the actual rate, taking into account the provisions of Sec. V.1 of the Tax Code of the Russian Federation (clause 1 of article 269 of the Tax Code of the Russian Federation).
Inflation rate (by years of project implementation). All calculations for investments of future periods should be carried out taking into account inflation - in the prices of these periods. Inflation in Russia is calculated based on the consumer price index for goods and services. Moreover, under consumer prices implied the final price, which is paid by the buyer of the product or service, and which includes taxes and fees. Therefore, it would be incorrect to use the inflation index to adjust prices for raw materials and materials, the cost of energy and heat carriers and other costs throughout the entire time interval of the project. It is advisable to determine the individual price dynamics for each property subject to inflation:
- sales (change in product prices by industry);
- real estate objects (change in value for the main types of fixed assets of the enterprise by types of objects and in the industry);
- energy carriers (change in the cost of electricity, heat energy, fuel, etc.);
- direct costs (change in the cost of raw materials, materials, components);
- wage(change in the level of wages).
Information on the dynamics of prices for each object of inflation can be
obtain from statistical collections of Rosstat (www.gks.ru) and territorial bodies Federal Service state statistics. It is advisable to use data related to the region where the project will be implemented.
Profit distribution rate. This is the standard for the distribution of net profit as a percentage of payments) "dividends to owners, the percentage of profit reinvestment. The procedure for distribution of profits is enshrined in the company's charter.
Depreciation rates. For this article, the financial plan indicates the method of calculating depreciation of fixed assets and the rate of depreciation rates for fixed assets. For example, depreciation is linear and is charged on a quarterly basis.
Detailing of calculations. Financial and economic calculations are made:
- in the first year - with details by month;
- in the second year - with a quarterly breakdown;
- in the third year and all subsequent years - by year.
- URL: http://apecon.ru/Metodika-prognozirovaniya.html
- Transactions between interdependent persons... But not any transactions between them, but only certain ones, taking into account the peculiarities provided for in Art. 105.14 of the Tax Code of the Russian Federation "Controlled Transactions".
Economic analysis is based on the complex use of data from a variety of sources of economic information. Sources of analysis are categorized into:
off-account;
planning and regulatory;
Accounting sources include:
accounting and reporting;
statistical accounting and reporting;
operational accounting;
selective credentials.
In accounting and reporting, the most complete reflection and generalization of economic assets and business transactions for the purpose of monitoring the implementation of established production programs. Methods of continuous and continuous observation, strict documentation, systematization on the grouping accounts in the balance sheet and other reporting tables, an objective quantitative characteristic of various business transactions, a generalized characteristic of the entire set of funds in terms of composition and location, according to sources of education and intended purpose... Timely and complete analysis of financial statements allows you to take measures to improve the implementation of monthly, quarterly and annual plans.
Statistical accounting and reporting reflect the totality of mass phenomena and processes and characterize them quantitatively. Statistical accounting and reporting reveal certain economic patterns and serve as an important source of analysis.
Operational accounting and reporting are accepted in certain areas of the economic activities of enterprises. They provide faster, in comparison with statistics and accounting, obtaining the relevant information. Such information is very important for operational analysis.
Selective credentials help you deepen and refine your reporting metrics. For this purpose, episodic samples, observation, and in-depth checks are used. The data are current accounting and primary documentation.
Off-line sources include:
1) official documents: laws, decrees, decisions, orders, economic and legal documents, contracts, agreements, court decisions;
2) documents of internal and external audit, external and internal audit;
3) materials of laboratory and medical and sanitary control;
4) materials of inspections by the tax service;
5) materials of permanent production meetings;
6) materials of meetings of labor collectives;
7) printing materials;
8) explanatory and memorandums, correspondence with higher organizations, financial and credit organizations;
9) materials obtained as a result of personal contacts with performers;
other off-line.
Planned sources – all kinds of planned, preliminary calculations. They are contained in the production and financial plan of an industrial enterprise. Normative material - in production passports, price tags, price lists, reference books, etc. Without this information, it is practically impossible to conduct a reliable, in-depth analysis.
3 Classification, systematization and accumulation of economic information
Depending on the goals and objectives of the impact on the management object, economic information can be classified according to certain criteria.
A number of requirements are imposed on the organization of information support for the analysis. The main ones are:
1) meeting the needs of the analysis – information should ensure the flow of data on precisely those areas of activity and in the detail that the analyst needs at that moment for a comprehensive study of economic phenomena and processes, to identify the influence of the main factors and determine the reserves for increasing the efficiency of the enterprise;
2) the objectivity of the reflection of the processes of production, circulation, distribution and consumption, the use of natural, labor, material and financial resources . Primary documents objectively reflect the essence of a particular economic situation. But, unfortunately, there are forgeries, distortions, mistakes. The transfer of the primary registration of operations to machines not only significantly reduces the labor intensity of the work, but also increases the objectivity of the data;
3) the unity of information coming from various sources, elimination of duplication in primary information . The unity of information of accounting and planning positions follows from the requirements of the unity of the economy. However, this fundamental principle is not always respected. Primary documentation is not sufficiently standardized. Currently, uniform forms of documents are being established in accordance with IAS;
4) efficiency of information . The effectiveness of the analysis can be ensured only when it is possible to promptly intervene in the production process based on its results. This means that the information must come to the analyst in a timely manner. Increasing the efficiency of information is achieved by using the latest communication means, processing it on a computer.
5) rationality . The information should be of optimal volume. Lack of information can distort the analysis results and lead to incorrect management decisions. On the other hand, an excess of information complicates the analysis, increases the time spent on it, and reduces efficiency. Information should require a minimum of costs for the collection, storage and use of its data. Together with them, it should provide the most complete analysis and management requests. This requirement implies the need to study the usefulness of information and, on this basis, improve information flows by eliminating unnecessary data and introducing the necessary ones.
Thus, the information analysis system should be formed and improved taking into account the requirements listed above, which is a necessary condition for increasing the efficiency and effectiveness of economic analysis.
The formation and use of economic information is based on an approach in which the objects under study are considered as systems.
A systematic approach to conducting research aims analysts at disclosing the integrity of an object, its diverse connections and bringing them together into a single holistic structure. At systematic approach the main goals of the system are determined. The system is designed according to the goals. Under the system, in in this case, we understand a set of elements and informational connections that arise between them and ensure optimal management of the enterprise's economy.
The structure of economic information is determined by its content and purpose in management. Depending on the goals and objectives of the impact on the controlled object, economic information is classified according to the following criteria:
by variability by:
constant;
variable.
by saturation:
insufficient;
sufficient;
excessive.
in relation to the subject of research:
main;
auxiliary.
by usefulness:
useful;
useless.
by image method:
text;
graphic;
digital;
alphanumeric.
by functional purpose:
planned;
regulatory;
reporting.
in relation to the data processing process:
processed;
unprocessed.
by the degree of processing:
primary;
intermediate;
effective.
in relation to the managed object:
internal (incoming);
external (outgoing).
in terms of the amount of information required:
complex;
thematic.
by the form of presentation:
written (documenting);
by data carriers:
machine;
The analysis of the organization's (enterprise's) activities is based on a system of integrated use of planned and reporting indicators. The main sources of data for analysis are:
- planning (regulatory) information;
- accounting, reporting and non-system (one-time use) information;
- materials of inspections, meetings, information in print and others characterizing production economic activity enterprise data.
Planned sources contain information about the indicators that must be met. A special place in the planning information on industrial enterprises are occupied by material and energy balances, which make it possible to establish the consumption of each type of resource and its losses by stages of production. Planned sources of information are planned targets set for the current analyzed period by:
- nomenclature of production;
- the volume of sales;
- the level of labor productivity;
- quality indicators of products;
- costs per ruble of marketable products;
- the absolute size of profit, profitability, etc.
To accounting sources of information include: accounting and reporting, as well as selective accounting data - depending on the purpose and objectives of the analysis, the characteristics of the analyzed object. Accounting and reporting sources of information contain data from accounting, statistical and operational accounting, operational information of the planning, marketing departments, divisions of the main and auxiliary production, as well as logistics, which generate information about the availability and movement of stocks (raw materials, materials, work in progress, finished goods and etc.).
Depending on the purpose, the analysis of economic activity uses annual, quarterly, monthly and current (daily, weekly, weekly) reports.
Off-line sources of information(regulated economic activities) are subdivided into official documents (laws, decrees and regulations, acts of audits, observation and survey materials, decisions of a parent organization, materials of internal and financial control and etc.); economic and legal materials (contracts, agreements, decisions judiciary and complaints); decisions of collective meetings; materials for studying best practices (books of reviews and suggestions, decisions of industrial meetings, materials of trade exhibitions, messages from periodicals, etc.); technological and technical documentation; business research materials (timing, photography and video filming, etc.). Wherein Special attention is given to information received from employees of the organization (managers, specialists, sales managers, etc.) who are directly involved in production and economic activities.
The analysis will be more effective and efficient, provided that general economic and socio-economic indicators are taken into account: information about the economy of the organization, the size of the population and its composition, consumer demand, professional, demographic (gender, age composition of the population), etc. The listed information makes it possible to supplement the analytical base, to study the work of organizations more deeply and to make competent management decisions.
