Lecture 12. Economic analysis of the activities of agricultural enterprises

1. The essence and objectives of economic analysis.
2. Techniques of economic analysis.
3. Classification of economic analysis.
4. Contents of economic analysis at the enterprise.

1. Economic analysis is a set of methods for studying economic phenomena and their interrelations, identifying factors affecting various aspects of the reproduction process. The subject of the analysis is the production and financial activities of enterprises, and its goal is to increase the economic efficiency of production.

Analysis tasks:

●evaluation of the implementation of production and financial plans, especially for the current period (which is at the same time pre-planned);

●identifying positive results in the work of the enterprise, studying the conditions and methods for achieving them, summarizing the experience of leading workers and introducing it in other areas of production;

●identification and measurement of reserves at all stages of production, elimination of reasons that interfere with successful work and use of available opportunities;

●justification and verification of management decisions

2. There are two groups of methods of economic analysis: traditional and mathematical.

Traditional techniques: comparison; absolute, relative and average values; groups; indexes; elimination; summation of leading relative indicators; recalculation of planned values; balances.

Mathematical: methods of elementary mathematics; classical methods of mathematical analysis; econometric modeling; matrix models; methods of mathematical programming; game theory; queuing theory.

Comparison- the most common method of analysis. Each indicator has meaning only in comparison with another. Comparison methods:

Reporting indicators with planned data makes it possible to determine the degree of fulfillment of the planned task and evaluate the quality of the planning itself;

The actual indicators of the economy with the standard ones allow you to control costs in order to identify savings or overuse of resources in the production of products;

The reporting indicators of the analyzed enterprise with average data for the administrative district make it possible to determine the place of the enterprise being studied among other farms in the district;

Actual indicators over a number of years reveal trends in economic processes;

When comparing indicators, it is extremely important to comply with the following requirements: unity of cost measures (calculation in comparable prices, sales prices of the base period, etc.); the unity of the time periods for which the compared indicators were calculated; unity of methodology for calculating these indicators.

In the analysis process, absolute, relative and average values ​​are used.

Absolute values reflect the size of a particular phenomenon in units of mass, volume, area, cost, etc. and are expressed accordingly (in meters, hectares, rubles, etc.).

Relative values reflect the relationship between two quantities of the same type; one of them is taken as the basis for comparison (for 1, for 100%). The form of expression of relative indicators should be different: coefficient, percentage, etc.

Average values are used to characterize a set of homogeneous phenomena. A simple arithmetic average is used if all parts of the population occur once or have the same weight. Thus, the average monthly salary of a group of workers is determined by adding their earnings and dividing the resulting amount by the number of workers. Chronological averages are calculated in the same way, for example, the average yield over several years (the yield indicators for individual years are added up and the sum is divided by the number of years).

Weighted arithmetic averages are calculated when calculating averages over several heterogeneous elements that have different specific weights in the aggregate. This is how the average crop yield, animal productivity, and labor productivity are determined.

Groups used for a detailed study of a set of farms (district, region, zone); they allow us to find patterns of economic development. An important condition for using this method is the correct choice of grouping characteristics; they must reflect the essence of the phenomenon being studied and reveal its essential aspects.

Indexes reflect changes that occur over time (for example, a price index is the ratio of the price of a certain type of product in a given year to the price of the previous year). In economic studies, indices usually characterize the dynamics of indicators consisting of heterogeneous parts, brought into a comparable form. This is how they study, in particular, the average change over a period in the volume of products produced or sold, production costs, labor productivity, etc.

Elimination- this is the exclusion of the influence on the studied indicator of all factors except one. It is assumed that the factors change independently of each other: first one changes, and all the others remain unchanged; then two change, then three, etc., while the rest remain unchanged. This way you can determine the influence of each factor on the value of the indicator under study separately. In economic analysis, this method is used in two versions: chain substitution and absolute differences.

The most common method is chain substitutions. In this case, a number of conditional values ​​are calculated, assuming a change in one, then two, three, etc. factors.

Balance method used in analyzing the provision of an enterprise with material means of production, as well as its financial condition. Using comparison, surplus or shortage of funds or products for normal activities is identified.

The widespread use of mathematical methods is an important direction for improving economic analysis and increasing its practical effectiveness.

Methods of elementary mathematics used in ordinary, traditional economic calculations when justifying resource needs, accounting for production costs, developing plans, projects, in balance sheet calculations, etc.

Methods of classical higher mathematics are used not only within the framework of other methods (for example, mathematical statistics or mathematical programming), but also independently. Thus, factor analysis of changes in many economic indicators should be carried out using differentiation and integration.

Econometric methods arose at the intersection of three fields of knowledge: economics, mathematics and statistics. At their root lies an economic model - a schematic representation of an economic phenomenon or process using a series of mathematical dependencies.

Model ʼʼInput - outputʼʼ. This is a matrix model built according to a checkerboard pattern and allows you to visualize the relationship between costs and production results. Convenience of calculations is the main feature of matrix models. This is important when creating systems for computer processing of production planning data.

Mathematical programming methods can be used to solve a wide variety of problems in production and economic activities. Their value for economic analysis lies in the fact that they allow one to assess the intensity of planned targets, obtain estimates of the scarcity of production resources, etc.

Game theory is the basis for creating mathematical models for making optimal decisions in conditions of uncertainty or conflict of several parties with different interests.

Queuing theory allows you to obtain quantitative parameters of queuing processes that depend on random factors. Thus, any of the structural divisions of an enterprise can be represented as an object of a service system, connected in a complex and ambiguous way with other divisions.

3. Economic analysis of an enterprise’s activities is divided into internal (managerial) and external (financial).

The first is intended exclusively for information and analytical support of enterprise management, the second is also important for external consumers of information. This division is similar to the division of accounting into managerial and financial.

Economic analysis is a management function, and according to their role in the management process, they distinguish between prospective (forecast), operational and current (retrospective) analysis. Economic analysis is also classified: by subjects conducting analysis

(management and economic services, owners and economic management bodies, suppliers, buyers, audit firms, credit and financial authorities, etc.); frequency

(annual, quarterly, monthly, ten-day, daily one-time analysis); methods of studying the object of analysis

(comprehensive, systematic, cost, comparative, continuous, selective analysis, etc.); degree of automation of computing work

During the analysis, a wide variety of information sources are used, which make it possible to study the production and economic activities of the enterprise, give an objective assessment of its results, identify achievements and shortcomings, determine the volume of unused reserves, outline ways for their implementation, and take the necessary measures to improve various aspects of the enterprise’s activities. These sources can be divided into accounting and non-accounting. Accounting data includes accounting, statistical, operational accounting and reporting data, selective accounting data, non-accounting data includes materials of laboratory control, tax service inspections, external and internal audits, permanent production meetings, meetings of labor collectives, press data, explanatory and memorandums, correspondence with a higher organization, with financial and credit authorities, as well as information obtained as a result of personal contacts with performers.

4. Economic analysis of the enterprise includes sections:

Economic conditions of the enterprise;

Resource potential;

Production program of basic industries;

Cost of agricultural products;

Financial results;

Financial condition of the enterprise.

■ Analysis of the economic activities of any enterprise begins with a study of natural and economic conditions. Natural conditions are characterized by water and temperature regimes (average annual precipitation, average annual air temperature); terrain; soil types (humus content, responsiveness to various types of fertilizers, soil quality); water resources (network of water sources, water availability, water quality, compliance with environmental requirements); natural vegetation (presence of forests, botanical composition and nutritional value of grasses of natural hayfields and pastures).

Economic conditions include, first of all, the location of the farm and its transport capabilities. Its distance from regional and district centers, processing plants, railway stations and water marinas is established. These distances significantly affect the production activities of an agricultural enterprise, the level of costs of selling products, and the standard of living of the rural population.

■When analyzing the size of an enterprise The following indicators are used: the cost of gross agricultural production; land area, incl. agricultural land; the cost of basic and working capital, the number of livestock and poultry, the average annual number of employees, etc.
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This is studied over time and compared with the size of other enterprises in the same zone (or region) and approximately the same production area.

The organizational structure of the economy is determined by the number of production units: departments, teams, farms, subsidiary and auxiliary industries. The size of these divisions is characterized by physical indicators: the number of employees, land area, livestock, as well as product output in physical and value terms. The analysis establishes to what extent the actual sizes of the units correspond to those recommended for a given zone and a given type of farm. Next, we consider the composition and size of auxiliary and auxiliary industries, their relationship with the main one. As a result, ways to simplify the organizational structure of the enterprise are determined based on optimizing the number, location, subordination and size of divisions.

To determine the specialization of an economy, direct (structure of marketable products) and indirect indicators are used (structure of gross output, labor costs, basic means of production, perennial plantings, crops, conditional livestock by type). They find out to what extent the existing combination of industries meets natural and economic conditions, whether additional industries contribute to or hinder the development of the main one, whether their size is sufficient to effectively use the means of production and labor.

When analyzing intensification, indicators are used that characterize both the level of production intensity and the results and effectiveness of intensification.

The level of intensity is determined based on costs in agriculture (the sum of production base assets and current production costs without depreciation per unit of land area; livestock density; the amount of organic and mineral fertilizers applied per 1 hectare of arable land; the volume of tractor work per 1 hectare and etc.).

The result (efficiency) of intensification is measured by the amount of gross agricultural output per 1 hectare of land, 1 average annual employee or 1 person-hour of labor costs, capital productivity, amount of profit, and level of profitability.

Then the growth rate of intensity indicators is compared with the growth rate of effective indicators characterizing the results and effectiveness of intensification; the higher the latter, the more efficient the intensification process is. Intensification indicators are also compared by year and with other farms of similar specialization, located in similar natural and economic conditions. Particular attention is paid to the extent to which the performance of the enterprise has improved due to the increase in investments in means of production and labor.

When analyzing the security of an economy with fixed production assets, we first consider the deviations of the reporting year from the plan and the base period for such basic indicators as capital supply and capital-labor ratio. It is also advisable to compare these indicators with advanced farms and average regional data.

The provision of certain types of basic funds is determined by comparing actual data with standard values; There are some features that need to be taken into account. So, for example, when analyzing the provision of a farm with tractors, combines and other agricultural machines, their actual availability is compared with the need for them to perform the most important agricultural work in the best agrotechnical terms and with good quality. The provision of livestock premises is determined by comparing the actual livestock at the end of the year by sex and age groups with the availability of livestock places on farms.

To improve the economic efficiency of using basic funds, it is important to improve their structure. For this purpose, they study the changes that occurred in the reporting year, primarily in the ratio of the active and passive parts of the underlying funds.

When analyzing the size, structure and provision of fixed assets, changes over the years, the reasons and feasibility of these changes are identified, the achieved level of equipment is assessed in comparison with similar enterprises in the district or region.

In the current economic conditions, analysis of indicators of the state of basic assets (wear and tear rates) and their reproduction (renewal, disposal and growth rates) is of paramount importance. The latter characterize the intensity of turnover; the excess of the rate of renewal over the rate of disposal indicates the expanded reproduction of basic assets.

The most important general indicator of the efficiency of using basic funds is capital productivity. This indicator in the analyzed farm is compared with data from previous years, with average data for the region and leading farms.

It is also important to identify inactive equipment and the presence of unnecessary machines of outdated designs. Excess means of labor should be sold to other farms or mothballed, which can significantly improve capital productivity indicators.

Analysis of the use of the machine and tractor fleet is carried out using the following system of indicators: average annual output per 1 standard tractor; average shift and average daily output; shift ratio; tractor fleet utilization rate.

To calculate the influence of these factors on the volume of work of the tractor fleet, the chain substitution technique should be used.

When analyzing a farm's supply of labor resources, the actual availability of workers by category and profession is compared with the planned demand. Particular attention is paid to the provision of the economy with tractor drivers, drivers and other personnel of mass professions.

When qualitatively analyzing labor resources, it is extremely important to analyze their changes by age, gender, education, work experience, and qualifications.

To characterize the movement of labor, the dynamics of the following indicators are studied:

hiring turnover ratio (the ratio of the number of people hired to the average number of employees);

turnover ratio for retirement (the ratio of the number of employees who quit to the average number of employees);

staff turnover rate (the ratio of those who quit at their own request and for violation of labor discipline to the average number of employees);

coefficient of constancy of the enterprise personnel (the ratio of the number of employees who worked the whole year to the average number).

When analyzing the use of labor resources, the structure, level and seasonality of their use, the level of labor productivity and remuneration are studied.

Analysis of the structure of labor resources allows us to identify their distribution by industry, the share of managers, specialists and service personnel in the total number, the ratio of permanent, seasonal and temporary workers.

The use of labor resources should be assessed by the number of days and hours worked by one employee during the analyzed period of time, as well as by the degree of use of the working time fund; Such an analysis is carried out for each category of workers and for the farm as a whole.

The efficiency of the use of labor resources in the economy as a whole, its divisions and industries is evidenced by the labor productivity indicator.

The level of labor productivity is compared with the planned one, as well as with its level in previous years and in leading enterprises. At the same time, reserves for its growth are identified and measures are outlined to improve the use of labor.

It is important to compare changes in labor productivity over the years with changes in the level of payment. When analyzing the wage fund, the absolute and relative deviation of its actual value from the planned value is calculated. The relative deviation is defined as the difference between the actual accrued salary amount and the planned fund, adjusted by the coefficient of fulfillment of the production plan.

Then it is extremely important to identify the reasons for changes in the actual wage fund for individual professions, types of crop and livestock products. Here, the growth rate of labor productivity is compared with the growth rate of its payment.

■Analysis of the implementation of the production program for crop production- the most important part of the economic analysis of the enterprise. Studying the indicators of plan implementation for crop output and yield allows not only to identify and use current reserves, but also to outline specific measures for the development of the industry for the future.

The analysis begins with a consideration of the indicators of gross output, for individual crops in physical terms and for crop production as a whole - in value terms. The influence of two basic factors on the gross harvest indicators is determined - the size of the sown area and the level of yield (using chain substitutions or calculating absolute differences).

The structure of sown areas also has a great influence on the gross yield of products. The greater the share of high-yielding crops in it, the higher, other things being equal, the gross output. For this reason, it is advisable for each group of crops (cereals, vegetables, feed, etc.) to also determine the influence of the structure of sown areas.

After assessing the gross harvest of agricultural crops for the economy as a whole, for individual teams and production units, each of the listed factors is studied in detail. Thus, the size and structure of sown areas depends on the specialization of the farm, on the volume of sales, on-farm demand for it (for seeds, for animal feed), market conditions, the availability of land, labor and material resources, the economic efficiency of growing individual crops, etc. d.

Then they analyze the size and structure of the enterprise’s land fund and determine the level of plowing of the territory. Particular attention should be paid to the structure of crops and perennial plantings. To do this, compare the sown areas under individual crops and their share by year and in comparison with the plan, and in horticultural farms - also with the one established for the year of suitable development of the project. An analysis of the varietal composition of crops is also carried out and compared with the recommended ratio, the reasons and expediency of existing deviations are clarified

They are caused by changes in the specialization of production, unfavorable natural conditions (death of crops or plantings), organizational reasons (lack of seeds, planting material, equipment, labor, etc.).

When analyzing crop yields, the quality of the land, the amount of fertilizer applied, meteorological conditions of the year, the quality and variety of seeds, methods and timing of sowing and harvesting, etc. are taken into account.
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The dynamics of agricultural yields over a long period of time is studied and it is established what measures the farm uses to achieve its increase.

The analysis is completed by identifying reserves for growth in crop production.

Analysis of the implementation of the livestock production program begins with determining the level of implementation of the plan as a whole for the farm, using comparable 1994 prices. Next, the achieved level of production for the main types of products is assessed.

The yield of gross livestock production is influenced by a large number of factors: the supply of animal feed and its quality, housing and feeding conditions, the breed and structure of the herd, the availability of qualified personnel, the level of comprehensive mechanization, the level of zootechnical and veterinary preventive work. At the same time, they all influence production output through two basic factors - the size of the livestock and its productivity. Their impact can be assessed using the techniques of chain substitutions or absolute differences.

The size of the average annual livestock is influenced by the implementation of the livestock output plan, herd reproduction rates and the availability of animal feed. To analyze the state of reproduction of the herd, a system of indicators is used that characterize its individual stages: the degree of insemination of the breeding stock, the degree of growth of cows, the level of litter mortality, the business yield of young animals, the level of barrenness of queens, the level of livestock culling, the level of provision of the herd with replacement young stock.

When analyzing the implementation of the herd reproduction plan, it is necessary to consider the implementation of tasks to increase the number of livestock and poultry, which are calculated at the end of the year. To do this, the actual population is compared with the planned population, as well as with the population of the previous year. The structure of the herd has a great influence here, and therefore it is also extremely important to consider it in dynamics.

Among productivity factors, the most important is the level of animal feeding; the supply of animal feed and feeding rations should be analyzed. The latter consist of two parts: maintenance feed, which ensures the normal functioning of animals, and productive feed, on which productivity depends. The greater the share of productive feed in the diet, the higher the productivity of livestock and vice versa.

The analysis of livestock production is completed by calculating the reserves for its growth.

■Analysis of product costs is carried out over a number of years; find out the intensity of the planned target for cost reduction and the level of its actual implementation in the reporting year. For this purpose, the following indicators are calculated.

1. Costs for the planned volume of production at cost:

actual last year;

planned reporting year.

2. Costs for the actual volume of production of products of the reporting year at cost:

actual last year;

planned and actual reporting year.

3. Planned and actual increase in production costs to the level of last year.

One of the basic general cost indicators is the cost per 1 ruble. gross output (the ratio of the total cost of production and sales of products to the cost of gross output produced in current prices). It is influenced by factors such as production volume, its structure, unit variable costs, fixed costs, and selling prices for products.

In the process of analysis, the structure of all costs of production is studied. Grouping by elements is necessary in order to determine the material and capital intensity of products. If the share of wages decreases and the share of depreciation increases, this indicates an increase in the technical level of the enterprise and an increase in labor productivity. The share of wages is also reduced if the share of purchased feed, seeds and other means of production increases, which indicates an increase in the level of cooperation and specialization of the economy.

The analysis of the cost of individual types of products begins with a study of its level and dynamics; For this purpose, basic and chain growth rates are calculated and graphs are drawn. The growth rate of cost for each type of product is compared with data from other farms of the same production area and with the average for the region. This way you can identify trends in cost changes and give an overall assessment of the farm’s performance.

When analyzing the basic factors influencing the unit cost of production, a factor model is used. Using the technique of chain substitutions, the influence of basic factors on the deviation of the actual cost level of 1 ct is measured. products from planned.

In further analysis, it is extremely important to study in more detail the reasons that had a positive or negative impact on each cost item, taking into account the influence of quantitative and cost factors. Particular attention is paid to items that occupy the largest share in the structure of the cost of crop and livestock products.

Cost reduction reserves are formed mainly from the following sources: elimination of overexpenditure on individual cost items for each type of product; reducing the cost of auxiliary and service production services provided to the main production; activation of reserves for growth of gross output; eliminating overexpenditures on individual items of general production and general business expenses.

■Analysis of the financial results of an agricultural enterprise begins with consideration of profit, its dynamics and structure, and determination of deviations of the reporting year’s indicators from the planned and data for the previous year. In a normal situation, the largest share in the total profit is occupied by profit from the sale of products, works and services. For this reason, when analyzing, first of all, factors influencing its change are studied - the volume of products sold, its structure (range), cost, prices. The influence of these factors on the amount of profit can be calculated by calculating absolute differences.

An increase in the volume of products sold can have both a positive and negative impact on profits. An increase in sales of profitable products leads to its growth, while unprofitable products lead to its decrease.

The structure of products sold can also have a positive and negative impact on profit margins. If the share of more profitable types of products in the total sales volume increases, the amount increases; on the contrary, as the share of low-profit or unprofitable products increases, it decreases. Reducing costs also contributes to profit growth. "

The level of selling prices and the amount of profit are directly related: as the price level increases, the amount of profit increases and vice versa.

Next, you should analyze the change in profit from the sale of certain types of products due to three factors: volume of product sales, cost and average selling prices. The influence of these factors is measured by chain substitution or absolute differences.

After this, you need to study in detail the reasons for changes in the volume of products sold, cost and price for each type of product. The volume of sales depends on the volume of production and the level of marketability. The identified reserves for increasing production will also contribute to an increase in sales volumes.

The total cost of products sold consists of production costs and sales costs. Therefore, factors reducing production costs are simultaneously factors increasing profits.

Sales prices are influenced by a number of reasons: product quality, the situation in its sales markets, sales deadlines, and inflationary processes. When identifying reserves for growth of average selling prices, each of these factors requires special consideration.

Profitability indicators characterize both financial results and the efficiency of the enterprise as a whole. They are necessarily used in comparative analysis and assessment of the financial condition of the enterprise. To do this, they study the dynamics of profitability indicators and compare them with planned ones and with data from other farms. The factors influencing their level are analyzed in detail.

The reserves identified through factor analysis of sales volume, total cost and average selling prices make it possible to determine the reserves for increasing the profitability of production of individual types of products and the enterprise as a whole.

■ Analysis of the financial condition of the enterprise

The financial condition of an enterprise is characterized by its ability to finance its activities; it depends on the availability of financial resources necessary for its normal functioning, financial relationships with other legal entities and individuals.

To assess the financial condition, data on the assets and liabilities of the enterprise are compared.

During horizontal analysis, absolute and relative changes in the values ​​of balance sheet items for a certain period are determined, and the purpose of vertical analysis is to study the structure of assets and liabilities of the balance sheet. By comparing changes in assets and liabilities, we can draw a conclusion about through what sources new funds came and in what assets they were invested.

Of particular importance is the analysis of balance sheet liquidity, for which all assets of the enterprise, based on the degree of their liquidity (the rate of conversion into money), are divided into groups:

A1 – the most liquid assets - cash (DS - 260), short-term financial investments (KFV - 250);

A2 – quickly realizable assets – accounts receivable (DZ 230) less than 12 months;

A3 – slowly selling assets – inventories and costs excluding deferred expenses (Зз) (210 +220);

A4 – difficult to sell – non-current assets (Extraordinary A - 190)

Liabilities are grouped according to the degree of urgency of the corresponding obligations:

P1 - the most urgent obligations - accounts payable and loans not repaid on time (KZ -620);

P2 – short-term liabilities (short-term loans and borrowings (Short-term loans.
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- 610) +630 dividends

660 others;

P3 – long-term liabilities – long-term loans and borrowings (Long-term loans.
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- 590);

P4 – permanent liabilities - equity – (490) (490 + 640 + 650)

own capital income of future periods reserves

worth the expense

The balance is considered absolutely liquid when: A1 > P1; A2 > P2; A3 > P3; A4< П4.

Liquidity rule: excess of assets over liabilities - the first three inequalities,

the excess of equity and other permanent liabilities over hard-to-sell assets is the fourth inequality. It means that At the expense of its own funds, the enterprise must fully form non-current assets and partially (at least 10%) cover the need for current assets.

Assessing financial stability allows external subjects of analysis (especially investors) to determine the financial capabilities of an enterprise for the long term. At the same time, financial independence from external sources is of great importance; in this regard, the ratio of debt, equity and total capital is studied from different positions.

One of the criteria for assessing the financial stability of an enterprise is to determine the surplus or lack of sources of funds for the formation of reserves and costs (material working capital).

Taking into account the dependence on indicators of the provision of inventories and costs with own and borrowed sources, three types of financial stability are distinguished:

1. Absolute stability(rare) Zz ‹ SOS + credits, Koss › 1

Inventories and costs are less than the sum of own working capital (SOC) and bank loans for inventory items, and the ratio of supply of inventories and costs with sources of funds is greater than one.

2. Normal stability Zz = SOS + loans

Inventories and costs are equal to the sum of own working capital and bank loans for inventory items.

3.Unstable financial condition of Zz › SOS + loans

Payment is violated

Lecture 12. Economic analysis of the activities of agricultural enterprises - concept and types. Classification and features of the category "Lecture 12. Economic analysis of the activities of agricultural enterprises" 2017, 2018.

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Introduction 2

2.1 Industry size 10

2.3 Labor organization 13

Literature 23

Introduction

Location and economic conditions of the farm.

Farm location.

GNU VNIISSOK is located in the southwestern part of the capital, 12 kilometers along the Mozhaiskoe highway from the Moscow Ring Road - MKAD, Odintsovo district, VNIISSOK settlement. The nearest train station is 1 km away. Connecting the city of Odintsovo with Moscow, it is carried out by a road with a hard surface (asphalt).

According to the “Agroclimatic Directory of the Moscow Region” (1967), Odintsovo district belongs to the second agroclimatic region. The climate of the region is temperate continental with warm summers and moderately cold winters, with stable snow cover and well-defined transition seasons. The warmest month of the year is July. The average monthly air temperature in July is 18.4 o C. Years with an average monthly temperature in July of 23.1 o C are noted. The coldest month is January. The average monthly temperature in January is - 10.2 o C, in some years it drops to - 14.2 o C.

The duration of the frost-free period is 160 days. The sum of average daily air temperatures of 10 o C is equal to 2000-2100 o. The period with average daily air temperatures above 10 o C is 120 days. Plant vegetation lasts for 150 days.

In the region, the average annual rainfall is 710-720 mm. precipitation.

The average height of snow cover is about 40 cm. The depth of soil freezing in some years reaches 50 cm. The duration of snowmelt is 15-18 days. The soil begins to thaw 1-2 days after the snow cover melts

According to average long-term data, most precipitation falls in the summer-autumn period. Dry conditions occur 1-2 times every 10 years. Climatic conditions make it possible to successfully grow the following vegetable crops in open ground: cabbage, table root vegetables, onions, etc.

Table 1

Farm location

Size and specialization of the farm.

table 2

Composition and structure of the land fund (as of 2009)

Table 3

Farm size

The farm's specialization is elite seed production of vegetable crops. The production base of the institute is not intended for cultivating large areas of land, because... selection of vegetable crops does not require such mechanization of work as in production. The main work is carried out manually or using equipment with a limited working width.

Table 4

Cost and product structure

The cost of production for 2008 was higher; for 2009 they amounted to 2000 thousand rubles. for open ground vegetables.

Table 5

Commercial products

The marketability of the products is high, but for seed purposes the quality of the crop should be improved.

Provision of the enterprise with energy resources.

Table 6

Energy supply for the economy

means

Energy supply = (hp/100 ha of agriculture)*100 = (1285/227.5)*100=564.8

Power ratio = hp/avg. year. slave. = 1285/231=5.6

The cost of gross output in comparable prices is 25.5, 28.8, avg. 27.15

Energy intensity, rub. = hp power/100 rub. shaft. cont. = 1285/25.5*100=0.005

Energy output = gross output/100 hp. = 27.15/1285*100=2112840.4

Section 2. Current state of the projected industry

Industry size.

Vegetable crops in the open ground of OPB VNIISOOK on average for 2008-2009 occupy 50 hectares, which is 28.9% of the total sown area of ​​172.51 hectares. All cultivated vegetable crops are located in irrigated areas. The total area of ​​irrigated land on the farm is 50 hectares.

There is 0.459 hectares for growing seedlings. protected ground cultivation structures in the form of film greenhouses and winter ones. Growing vegetable products and seeds using low-intensity technology and growing seedlings.

Table 8

Composition and structure of open ground vegetable crops

Table 9

Composition and structure of vegetable crops in protected ground

Vegetable seedlings are grown in film greenhouses. Sowing 2nd ten days of April. Planting in open ground 2nd ten days of June, 3rd ten days of June. Feeding area: 70x50. Care: inter-row treatment with MTZ-80+KRN-4.2, irrigation with DT-40+DDN-100.

During the growth period of vegetable crops, measures are taken to protect plants from pests and spraying with pesticides is carried out.

Agricultural cultivation technology requires the use of intensive technologies in vegetable growing. The following herbicides are used on the farm to control weeds.

Soil:

Stolep 5 l/ha (cabbage, carrots)

Butizam 2 l/ha (cabbage, after planting seedlings with mandatory watering)

Vitox 5 l/ha (table and fodder beets with mandatory incorporation)

Goltix 5 kg/ha (beets)

Hydazard 2 l/ha (carrots)

For the cultivation of carrots in the OPB, the area of ​​which occupies 15 hectares, the following varieties are used: Nantskaya-4 (7 hectares), Shantane (2 hectares), Losinoostrovskaya-13 (2 hectares).

They account for 63.6; 18.2; 18.2% of the area. Environmental tests carried out in the laboratory of “Seed Technologies” showed that Nantskaya-4, having a high yield of 150 c/ha, gives a standard of 75%. Varieties have been identified that are also suitable for mechanized harvesting, have the same resistance to diseases and pests, and shelf life as Nantskaya-4.

White cabbage covers 20 hectares. Of these, the early one is Number One Gribovsky 147, the middle one is Podarok, the late one is Amager 611. environmental variety tests have shown that some of them have insufficient yield. Lensky 7,300 c/ha, Amager 611 gives 350 c/ha, but after long-term storage the yield is 65.2%, losses from diseases are 22.

For growing table beets, the varieties Bordeaux 237, One-Sprout, Two-Seed TSKHA are used. The area is 15 hectares. During environmental testing of varieties, it was revealed that, on a normal agricultural background, they are inferior to imported varieties in such important indicators as yield and standardization: Bordeaux 237 - 235 c/ha, Pablo 7 - 423 c/ha. Due to the presence of sufficient containers on the farm for storing vegetables and the absence of a line for post-harvest processing of root crops, manual harvesting is provided.

To complete the mechanization of all beet production processes, the farm needs to purchase, first of all, cabbage and root harvesters, as well as tractors with which these machines are mounted. However, the OPB currently does not have funds for this. They need to be removed.

Labour Organization.

The average annual number of workers in the brigade is 27 people, including 15 permanent ones, of which 8 are men and 7 are women. The workers are distributed by age as follows: 12 people aged 18-55 years, 4 over 55 years old. They have extensive experience in vegetable growing.

For 2008-2009 The size of the vegetable growing team remains the same at 8 permanent workers.

The brigade is assigned 50 hectares of vegetable crops, including 20 hectares of cabbage, 15 hectares of beets, 11 hectares of carrots. The team is unable to cope with growing vegetables in such an area with its own permanent workers. For this purpose, seasonal workers are provided, about 50 people. In the coming years, direct separate payment for labor will continue to be used in open-ground vegetable growing, which in the current conditions of unstable labor and material and technical support due to lack of funds is not yet justified.

Table 10

The table shows that this industry is provided with labor resources.

Introduction 2

Section 1. Brief analysis of agricultural enterprises 3

1.1 Location and economic conditions of the farm 3

1.2 Size and specialization of the farm 4

1.3 Provision of the enterprise with energy resources 6

1.4 Production profitability 7

1.5 Organizational structure of the enterprise 8

Section 2. Current state of the projected industry 10

2.1 Industry size 10

2.2 Placement and organization of the territory 12

2.3 Labor organization 13

2.4 Mechanization of production in the industry 14

2.5 Cost-effectiveness 15

Section 3. Development of improvement measures

organization of production in vegetable growing at enterprise 18

Literature 23

Introduction

Vegetables are an indispensable human food product. They contain a whole storehouse of various vitamins, amino acids, sugars, proteins, enzymes, biologically active substances necessary for the growth, development and performance of the human body.

Depending on climatic conditions and national characteristics, the average annual physiological norm for vegetable consumption in Russia, according to the recommendations of the Ministry of Health, ranges from 100 to 153 kg. per person. Of these, white cabbage – 35-50 kg, carrots, beets, onions and garlic 8-10 kg, cauliflower – 3-5 kg, sweet pepper – 1-3 kg, spicy and aromatic vegetables – 1-2 kg . In general, the current state of vegetable growing in Russia can be characterized as steadily developing. Thus, if the sown area of ​​vegetable crops in all categories of farms in 2006 was 835, then in 2007 it was 860 thousand hectares. Productivity per 1 hectare of harvested area increased from 152 in 2006 to 169 c in 2007. The gross harvest of vegetables increased from 13,030 to 14,758 thousand tons.

However, per capita vegetable consumption in the country in 2006 was 91 kg. per year, which is below normal. Therefore, Russian vegetable growing is faced with the task of gradually increasing the production of vegetables to 17.3 million tons in order to reach the level of their consumption according to the medical norm. There is an increase in vegetable production over the comparable years in the Moscow region, where the All-Russian Research Institute for Selection and Seed Production of Vegetable Crops is located. The yield of these crops increased from 203 to 223 centners, the sown area from 24.6 to 28.3 thousand hectares, the gross harvest from 647.6 to 706.4 thousand tons.

Vegetable consumption in Moscow and the region is 75-76 kg.

The purpose of the study is to consider the organization and prospects for the development of open ground vegetable growing. When developing the topic, literary and reference materials, annual reports, and plans for production and financial activities were used.

Section 1. Brief analysis of an agricultural enterprise.

CONT TEPT

Sidorenko O. V. Economic analysis of the activities of an agricultural organization // Concept. -2014. - No. 09 (September). - ART 14237. - 0.3 p.l. - URL: . - Mr. reg.

ART 14237 UDC 338.435

Sidorenko Olga Viktorovna,

Candidate of Economic Sciences, Associate Professor of the Department of Statistics and Economic Analysis of Enterprises, Oryol State Agrarian University, Orel [email protected]

Economic analysis of the activities of an agricultural organization

Annotation. The article presents certain methodological aspects of conducting a comprehensive economic analysis of an agricultural organization. The size of the enterprise, the composition and structure of revenue from the sale of products, and the use of resource potential were monitored. Financial condition analyzed. Recommendations are offered to maintain the sustainability of an effective development strategy for an organization.

Key words: economic analysis, agricultural organization, enterprise size, revenue, technical equipment, financial stability, development.

Section: (4) economics.

To consider the general economic characteristics of the enterprise, we will analyze a number of indicators of production activity. Data analysis table. 1 shows that revenue from product sales in 2013 compared to 2011 increased by 46.3%. The cost of fixed assets, energy capacity, and the number of employees have increased. The area of ​​agricultural land increased by 3.8%. The number of animals increased by 2.2 times. We can conclude that the size of the enterprise over the analyzed period of time according to the main production indicators has increased.

Table 1

Indicators Years Growth rate (decrease), %

Production volumes of main types of products, centners: - grain - milk 63,823 29,071 68,913 34,269 88,397 31,149 138.5 107.1

Cost of products sold (work, services), thousand rubles. 98 315 136 728 143 837 146.3

Area of ​​agricultural land, ha, including: arable land, ha 3422 3134 3422 3134 3551 3134 103.8 100.0

Average annual cost of fixed assets, thousand rubles. 178,915 187,097 202,678 113.3

Energy capacity, l. With. 15,711 15,090 15,886 101.1

Average number of employees, people. 165 166 165 -

including those employed in agricultural production, people. 153 162 161 123.8

Number of animals, conventional units Goal. 2764 3228 5016 V 2.2 r.

The largest share in the revenue structure is occupied by livestock products (Table 2). The main commercial products of the crop growing industry are grains and leguminous crops, their share in the structure of cash revenue tends to increase.

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table 2

Types of products 2011 2012 2013

thousand roubles. % thousand roubles. % thousand roubles. %

Crop production

Cereals and legumes 7104 7.09 23,551 17 27,377 18.7

Sugar beet 6648 6.4 12 901 9.3 5844 4.0

Other products 16 0.02 69 0.05 21 0.01

Crop products of own production, sold in processed form 11,851 11.83 19,775 14.3 17,005 11.6

Total crop production 25,619 25.34 56,296 40.65 50,247 34.31

Livestock

Cattle 16,263 16.23 22,130 16 21,801 15

Pigs 13,364 13.34 10,998 8 16,874 11.5

Whole milk 42,292 42.21 46,950 34 54,575 37.3

Other products 23 0.02 44 0.03 9 0.006

Livestock products of own production, sold in processed form 746 0.74 310 0.2 331 0.2

Total livestock products 72,696 72.54 80,432 58.23 93,590 64.7

To most accurately determine the level of specialization, it is necessary to calculate the specialization coefficient Kc:

where Y is the share of marketable products of individual industries; / - serial number of the type of commercial product in the ranked series by share in the amount of sales proceeds, starting from the highest.

A specialization coefficient of less than 0.25 means diversified production (weak specialization), from 0.25 to 0.5 - an average level of specialization, from 0.5 to 0.65 - a high level of specialization, over 0.65 - in-depth specialization. Based on the data in table. 2 calculate the specialization coefficients for 2011,

2012 and 2013:

K2011 =100/(42.21 +16.23*3+13.34*5+11.83*7+7.09*9+6.4*11 +0.74*13+0.02*15 +0.2*17) = 0.26. K2012=100/(34+17*3+16*5+14.3*7+9.3*9+8*11 +0.2*13+0.05*15+0.03*17)= 0.26.

K2013=100/(37.1+18.7*3+15*5+11.6*7+11.5*9+4*11+0.2*13+0.06*15+0.01 *17)=0.25.

Thus, based on the calculations carried out, we can conclude that the farm “50 years of October” has an average level of specialization, since the specialization coefficient throughout the entire study period ranges from 0.25 to 0.5, i.e. The company is engaged in several types of activities.

During the analyzed period, the equipment of the farm "50 Let Oktyabrya" with equipment increased (Table 3). There is an increase in the capital-labor ratio caused by an increase in the average annual cost of fixed production assets with a constant average annual number of agricultural workers. So, in

2013, per employee engaged in agricultural production accounts for 1228.4 thousand rubles, which is 144.1 thousand rubles. more compared to 2011. There is also an increase in power supply from 95.2 liters. With. in 2011 to 96.3 liters. With. for 1 person in 2013, caused by an increase in energy capacity. The capital productivity indicator in absolute terms increased by 0.2 rubles/100 rubles. compared to 2011

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Sidorenko O. V. Economic analysis of the activities of an agricultural organization // Concept. -2014. - No. 09 (September). - ART 14237. - 0.3 p.l. - URL: http://e-concept. ru/2014/14237.htm. - Mr. reg.

El No. fS 77-49965. - ISSN 2304-120X.

ART 14237 UDC 338.435

Table 3

Indicators 2011 2012 2013 Abs. off

Capital equipment, thousand rubles. per 100 hectares of agricultural land 5228.4 5467.5 5707.6 479.2

Energy supply (per 100 hectares of agricultural land), l. With. 457.9 481.5 447.4 -10.5

Capital-labor ratio, thousand rubles/person. 1084.3 1127.1 1228.4 144.1

Power supply, l. s./person 95.2 90.9 96.3 1.1

Capital productivity, rub./100 rub. 0.6 0.7 0.8 0.2

Capital intensity, rub./100 rub. 1.8 1.4 1.2 -0.6

Analysis of financial statements allows us to obtain a number of the most important financial and economic characteristics of the enterprise and outline ways to improve the efficiency and sustainability of agribusiness.

A comparative analytical balance sheet (Table 4) showed that the value of the enterprise’s property is increasing over time. At the same time, the organization’s equity capital increased annually by an average of 7.5%. The amount of borrowed funds is insignificant. The dynamics of indicators of the satisfaction of the balance sheet structure is positive.

Table 4

Indicators Absolute values ​​(at the end of the year), thousand rubles. Growth (decrease) rate, % Change (+/-)

2012 2013

ASSET Non-current assets: Fixed assets 126,563 139,815 110.5 13,252

Total for section I 126,563 139,815 110.5 13,252

Current assets: Inventories 130,256 145,532 111.7 15,276

Accounts receivable 10 425 7089 68 -3336

Financial investments 5000 5000 100 -

Cash 5804 2112 36.4 -3692

Total for Section II 151,485 159,773 105.4 8288

BALANCE 278 048 299 548 107.7 21500

LIABILITY Capital and reserves: Additional capital 65,263 65,263 100.0 -

Retained earnings 208,992 229,532 109.8 20,540

Total for Section III 274 615 295 155 107.5 20 540

Current liabilities: Accounts payable 3433 4393 128 960

Total for section V 3433 4393 128 960

BALANCE 278,048 299,548 107.7 21,500

From the data in table. 5 it follows that the enterprise belongs to the first type of financial stability and has absolute financial stability.

For the entire analyzed period, the enterprise does not depend on borrowed funds (see Table 6). This is confirmed by the values ​​of the coefficients of financial dependence and debt, as well as the high value of the self-financing coefficient.

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Sidorenko O. V. Economic analysis of the activities of an agricultural organization // Concept. -2014. - No. 09 (September). - ART 14237. - 0.3 p.l. - URL: http://e-concept. ru/2014/14237.htm. - Mr. reg.

El No. fS 77-49965. - ISSN 2304-120X.

ART 14237 UDC 338.435

Table 5

Indicators 2011 2012 2013

Sources of formation of own funds (capital and reserves) 254,009 274,615 295,155

Non-current assets 127,015 126,563 139,815

Own working capital 126,994 148,052 155,340

Availability of own and long-term borrowed sources of working capital formation 126,994 148,052 155,340

Short-term loans and borrowings 3159 3433 4393

Total amount of main sources of funds 130 153 151 485 159 733

Total inventory 112,067 130,256 145,532

Surplus (+) deficiency (-) SOS 14 927 17 796 9808

Excess (+) deficiency (-) of own and long-term borrowed sources of covering inventories 14,927 17,796 9808

Surplus (+) deficiency (-) of the total value of the main sources of financing of inventories 18,086 21,229 14,201

Three-factor model of financial stability type (1,1,1) (1,1,1) (1,1,1)

Table 6

Indicators 2011 2012 2013 Theoretically sufficient level

Autonomy coefficient 0.98 0.98 0.98 > 0.5

Debt ratio 0.01 0.01 0.01 0.67

Self-financing ratio 68.1 67.18 79.9 > 1.0

Financial dependence coefficient 0.02 0.02 0.02< 0,5

SOS security ratio 0.98 0.98 0.97 > 0.1

Maneuverability coefficient 0.53 0.53 0.54 0.2-0.5

A general assessment of the financial condition of the farm “50 Let Oktyabrya” showed the stable financial position of the organization and the absence of signs of bankruptcy.

However, to maintain the sustainability of an effective development strategy for an organization, the following recommendations can be outlined:

1) thoughtful and justified formation of the enterprise’s capital according to its structure, quality, compliance with the conditions of the enterprise’s activities;

2) maximum provision of own working capital;

3) rational use of fixed assets;

4) improving the business activity of the enterprise: searching for new markets, increasing the competitiveness of products, improving relationships with buyers and suppliers;

5) increasing the volume of production and sales of profitable types of products.

1. Ilyina I. V., Sidorenko O. V. Monitoring the economic relationship between resource availability and production efficiency // Economic analysis: theory and practice. - 2005. - No. 6. - P. 55-59.

2. Ilyina I. V., Sidorenko O. V. Analysis of the relationship between financial ratios // Economic analysis: theory and practice. - 2009. - No. 12. - P. 28-33.

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scientific and methodological electronic journal

Sidorenko O. V. Economic analysis of the activities of an agricultural organization // Concept. -2014. - No. 09 (September). - ART 14237. - 0.3 p.l. - URL: http://e-concept. ru/2014/14237.htm. - Mr. reg. El No. FS 77-49965. - ISSN 2304-120X.

3. Sidorenko O. V., Ilyina I. V. Accounting statements as a source of analytical information for agricultural organizations // Modern scientific research. Vol. 2 / ed. P. M. Goreva and V. V. Utemov. - Concept. - 2014. - Appendix No. 20. - URL: http: // e-koncept.ru / ext / 61. - State. Reg. Email No. FS 77-49965. - ISSN 2304-120X [date of access 06/05/2014].

4. Sidorenko O. V. Methodological directions of complex economic analysis of economic activity of enterprises // Economic analysis: theory and practice. - 2004. - No. 18. - P. 37-39.

Candidate of Economic Sciences, Associate Professor at the chair of statistics and economic analysis on enterprise, Orel State Agrarian University, Orel [email protected]

Economic analysis of an agricultural organization

Abstract. The author presents some methodological aspects of conducting a 9 772304 120142 comprehensive economic analysis of an agricultural organization. The author monitored the plant size, composition and structure of sales revenue, resource potential, analyzed financial condition and gives recommendations for maintaining the stability of the effective growth strategies.

Key words: economic analysis, agriculture organization, size of enterprise, sales, technical equipment, financial stability, development.

1. Il "ina, I. V. & Sidorenko, O. V. (2005) “Monitoring jekonomicheskoj vzaimosvjazi resursoosnashhennosti i jeffektivnosti proizvodstva”, Jekonomicheskij analiz: teorija i praktika, No. 6, pp. 55-59 (in Russian).

2. Il "ina, I. V. & Sidorenko, O. V. (2009) “Analiz svjazi finansovyh kojefficientov”, Jekonomicheskij analiz: teorija i praktika, No. 12, pp. 28-33 (in Russian).

3. Sidorenko, O. V. & Il "ina, I. V. (2014) “Buhgalterskaja otchetnost" kak istochnik analiticheskoj informa-cii sel "skohozjajstvennyh organizacij", in Sovremennye nauchnye issledovanija. Vyp. 2 / pod red. P. M. Goreva i V. V. concept, prilozhenie No. 20. Available at: http://e-koncept.ru / ext / 61, Gos. Reg. No. FS 77-49965, ISSN 2304-120X (in Russian).

4. Sidorenko, O. V. (2004) “Metodicheskie napravlenija kompleksnogo jekonomicheskogo analiza hozjajst-vennoj dejatel"nosti predprijatij”, Jekonomicheskij analiz: teorija i praktika, No. 18, pp. 37-39 (in Russian).

Gorev P. M., candidate of pedagogical sciences, editor-in-chief of the magazine “Concept”

http://e-concept. ru/2014/14237.htm

1. The essence and objectives of economic analysis.
2. Techniques of economic analysis.
3. Classification of economic analysis.
4. Contents of economic analysis at the enterprise.

1. Economic analysis is a set of methods for studying economic phenomena and their interrelations, identifying factors affecting various aspects of the reproduction process. The subject of the analysis is the production and financial activities of enterprises, and its goal is to increase the economic efficiency of production.

Analysis tasks:

●evaluation of the implementation of production and financial plans, especially for the current period (which is at the same time pre-planned);

●identifying positive results in the work of the enterprise, studying the conditions and methods for achieving them, summarizing the experience of leading workers and introducing it in other areas of production;

●identification and measurement of reserves at all stages of production, elimination of reasons that interfere with successful work and use of available opportunities;

●justification and verification of management decisions

2. There are two groups of methods of economic analysis: traditional and mathematical.

Traditional techniques: comparison; absolute, relative and average values; groups; indexes; elimination; summation of leading relative indicators; recalculation of planned values; balances.

Mathematical: methods of elementary mathematics; classical methods of mathematical analysis; econometric modeling; matrix models; methods of mathematical programming; game theory; queuing theory.

Comparison- the most common method of analysis. Each indicator has meaning only in comparison with another. Comparison methods:

Reporting indicators with planned data makes it possible to determine the degree of fulfillment of the planned task and evaluate the quality of the planning itself;

The actual indicators of the economy with the standard ones allow you to control costs in order to identify savings or overuse of resources in the production of products;

The reporting indicators of the analyzed enterprise with average data for the administrative district makes it possible to determine the place of the enterprise being studied among other farms in the district;

Actual indicators over a number of years reveal trends in economic processes;

When comparing indicators, the following requirements must be observed: unity of cost measures (calculation in comparable prices, sales prices of the base period, etc.); the unity of the time periods for which the compared indicators were calculated; unity of methodology for calculating these indicators.

In the analysis process, absolute, relative and average values ​​are used.

Absolute values reflect the size of a particular phenomenon in units of mass, volume, area, cost, etc. and are expressed accordingly (in meters, hectares, rubles, etc.).

Relative values reflect the relationship between two quantities of the same type; one of them is taken as the basis for comparison (for 1, for 100%). The form of expression of relative indicators can be different: coefficient, percentage, etc.

Average values are used to characterize a set of homogeneous phenomena. A simple arithmetic average is used if all parts of the population occur once or have the same weight. Thus, the average monthly wage of a group of workers is determined by adding their earnings and dividing the resulting amount by the number of workers. Chronological averages are calculated in the same way, for example, the average yield over several years (the yield indicators for individual years are added up and the sum is divided by the number of years).

Weighted arithmetic averages are calculated when calculating averages over several heterogeneous elements that have different specific weights in the aggregate. This is how the average crop yield, animal productivity, and labor productivity are determined.

Groups used for a detailed study of a set of farms (district, region, zone); they allow us to find patterns of economic development. An important condition for using this method is the correct choice of grouping characteristics; they must reflect the essence of the phenomenon being studied and reveal its essential aspects.

Indexes reflect changes that occur over time (for example, a price index is the ratio of the price of a certain type of product in a given year to the price of the previous year). In economic studies, indices usually characterize the dynamics of indicators consisting of heterogeneous parts, brought into a comparable form. This is how they study, in particular, the average change over a period in the volume of produced or sold products, product costs, labor productivity, etc.

Elimination- this is the exclusion of the influence on the studied indicator of all factors except one. It is assumed that the factors change independently of each other: first one changes, and all the others remain unchanged; then two change, then three, etc., while the rest remain unchanged. This way you can determine the influence of each factor on the value of the indicator under study separately. In economic analysis, this method is used in two versions: chain substitution and absolute differences.

The most common method is chain substitutions. In this case, a number of conditional values ​​are calculated, assuming a change in one, then two, three, etc. factors.

Balance method used in analyzing the provision of an enterprise with material means of production, as well as its financial condition. Using comparison, surplus or shortage of funds or products for normal activities is identified.

The widespread use of mathematical methods is an important direction for improving economic analysis and increasing its practical effectiveness.

Methods of elementary mathematics used in ordinary, traditional economic calculations when justifying resource needs, accounting for production costs, developing plans, projects, in balance sheet calculations, etc.

Methods of classical higher mathematics are used not only within the framework of other methods (for example, mathematical statistics or mathematical programming), but also independently. Thus, factor analysis of changes in many economic indicators can be carried out using differentiation and integration.

Econometric methods arose at the intersection of three fields of knowledge: economics, mathematics and statistics. They are based on an economic model - a schematic representation of an economic phenomenon or process using a number of mathematical dependencies.

Input-Output Model. This is a matrix model built according to a checkerboard pattern and allows you to visualize the relationship between costs and production results. Convenience of calculations is the main feature of matrix models. This is important when creating systems for computer processing of production planning data.

Mathematical programming methods can be used to solve a wide variety of problems in production and economic activities. Their value for economic analysis lies in the fact that they allow one to assess the intensity of planned targets, obtain estimates of the scarcity of production resources, etc.

Game theory is the basis for creating mathematical models for making optimal decisions in conditions of uncertainty or conflict of several parties with different interests.

Queuing theory allows you to obtain quantitative parameters of queuing processes that depend on random factors. Thus, any of the structural divisions of an enterprise can be represented as an object of a service system, connected in a complex and ambiguous way with other divisions.

3. Economic analysis of an enterprise’s activities is divided into internal (managerial) and external (financial).

The first is intended exclusively for information and analytical support of enterprise management, the second is also important for external consumers of information. This division is similar to the division of accounting into managerial and financial.

Economic analysis is a management function, and according to their role in the management process, they distinguish between prospective (forecast), operational and current (retrospective) analysis. Economic analysis is also classified: by subjects conducting analysis

(management and economic services, owners and economic management bodies, suppliers, buyers, audit firms, credit and financial authorities, etc.); frequency

(annual, quarterly, monthly, ten-day, daily one-time analysis); methods of studying the object of analysis

(comprehensive, systematic, cost, comparative, continuous, selective analysis, etc.); degree of automation of computing work

The first is intended exclusively for information and analytical support of enterprise management, the second is also important for external consumers of information. This division is similar to the division of accounting into managerial and financial.

4. Economic analysis of the enterprise includes sections:

Economic conditions of the enterprise;

Resource potential;

During the analysis, a wide variety of information sources are used, which make it possible to study the production and economic activities of the enterprise, give an objective assessment of its results, identify achievements and shortcomings, determine the volume of unused reserves, outline ways for their implementation, and take the necessary measures to improve various aspects of the enterprise’s activities. These sources can be divided into accounting and non-accounting. Accounting data includes accounting, statistical, operational accounting and reporting data, selective accounting data, non-accounting data includes materials of laboratory control, tax service inspections, external and internal audits, permanent production meetings, meetings of labor collectives, press data, explanatory and memos, correspondence with a higher organization, with financial and credit authorities, as well as information obtained as a result of personal contacts with performers.

Cost of agricultural products;

Financial results;

Financial condition of the enterprise.

■ Analysis of the economic activities of any enterprise begins with a study of natural and economic conditions. Natural conditions are characterized by water and temperature regimes (average annual precipitation, average annual air temperature); terrain; soil types (humus content, responsiveness to various types of fertilizers, soil quality); water resources (network of water sources, water availability, water quality, compliance with environmental requirements); natural vegetation (presence of forests, botanical composition and nutritional value of grasses of natural hayfields and pastures).

Production program of the main industries;

■When analyzing the size of an enterprise Economic conditions include, first of all, the location of the farm and its transport capabilities. Its distance from regional and district centers, processing plants, railway stations and water marinas is established. These distances significantly affect the production activities of an agricultural enterprise, the level of costs of selling products, and the standard of living of the rural population.

The organizational structure of the economy is determined by the number of production units: departments, teams, farms, subsidiary and auxiliary production. The size of these divisions is characterized by physical indicators: the number of employees, land area, livestock, as well as product output in physical and value terms. The analysis establishes to what extent the actual sizes of the units correspond to those recommended for a given zone and a given type of farm. Then they consider the composition and size of auxiliary and auxiliary industries, their relationship with the main one. As a result, ways to simplify the organizational structure of the enterprise are determined based on optimizing the number, location, subordination and size of divisions.

To determine the specialization of a farm, direct (structure of marketable products) and indirect indicators are used (structure of gross output, labor costs, fixed assets of production, perennial plantings, crops, conditional livestock by type). They find out to what extent the existing combination of industries meets natural and economic conditions, whether additional industries contribute to or hinder the development of the main one, whether their size is sufficient to effectively use the means of production and labor.

When analyzing intensification, indicators are used that characterize both the level of production intensity and the results and effectiveness of intensification.

The level of intensity is determined based on costs in agriculture (the sum of production fixed assets and current production costs without depreciation per unit of land area; livestock density; the amount of organic and mineral fertilizers applied per 1 hectare of arable land; the volume of tractor work per 1 hectare, etc. ).

The result (efficiency) of intensification is measured by the amount of gross agricultural output per 1 hectare of land, 1 average annual employee or 1 person-hour of labor costs, capital productivity, amount of profit, and level of profitability.

Then the growth rate of intensity indicators is compared with the growth rate of effective indicators characterizing the results and effectiveness of intensification; the higher the latter, the more efficient the intensification process is. Intensification indicators are also compared by year and with other farms of similar specialization, located in similar natural and economic conditions. Particular attention is paid to the extent to which the performance of the enterprise has improved due to the increase in investments in means of production and labor.

When analyzing the security of an economy with fixed production assets, we first consider the deviations of the reporting year from the plan and the base period for such basic indicators as capital supply and capital-labor ratio. It is also advisable to compare these indicators with advanced farms and average regional data.

The provision of certain types of fixed assets is determined by comparing actual data with standard values; There are some features that need to be taken into account. So, for example, when analyzing the provision of a farm with tractors, combines and other agricultural machines, their actual availability is compared with the need for them to carry out the most important agricultural work in the best agrotechnical terms and with good quality. The provision of livestock premises is determined by comparing the actual livestock at the end of the year by sex and age groups with the availability of livestock places on farms.

To improve the economic efficiency of using fixed assets, it is important to improve their structure. For this purpose, they study the changes that occurred in the reporting year, primarily in the ratio of the active and passive parts of fixed assets.

When analyzing the size, structure and provision of fixed assets, changes over the years, the reasons and feasibility of these changes are identified, the achieved level of equipment is assessed in comparison with similar enterprises in the district or region.

In the current economic conditions, analysis of indicators of the condition of fixed assets (wear and service rates) and their reproduction (renewal, disposal and growth rates) is of paramount importance. The latter characterize the intensity of turnover; the excess of the rate of renewal over the rate of disposal indicates the expanded reproduction of fixed assets.

The most important general indicator of the efficiency of using fixed assets is capital productivity. This indicator in the analyzed farm is compared with data from previous years, with average data for the region and leading farms.

It is also important to identify inactive equipment and the presence of unnecessary machines of outdated designs. Excess means of labor should be sold to other farms or mothballed, which can significantly improve capital productivity indicators.

Analysis of the use of the machine and tractor fleet is carried out using the following system of indicators: average annual output per 1 standard tractor; average shift and average daily output; shift ratio; tractor fleet utilization rate.

To calculate the influence of these factors on the volume of work of the tractor fleet, the chain substitution technique can be used.

When analyzing a farm's supply of labor resources, the actual availability of workers by category and profession is compared with the planned demand. Particular attention is paid to the provision of the economy with tractor drivers, drivers and other personnel of mass professions.

In a qualitative analysis of labor resources, it is necessary to analyze their changes by age, gender, education, work experience, and qualifications.

To characterize the movement of labor, the dynamics of the following indicators are studied:

hiring turnover ratio (the ratio of the number of people hired to the average number of employees);

turnover ratio for retirement (the ratio of the number of employees who quit to the average number of employees);

staff turnover rate (the ratio of those who quit at their own request and for violation of labor discipline to the average number of employees);

coefficient of constancy of the enterprise personnel (the ratio of the number of employees who worked the whole year to the average number).

When analyzing the use of labor resources, the structure, level and seasonality of their use, the level of labor productivity and remuneration are studied.

Analysis of the structure of labor resources allows us to identify their distribution by industry, the share of managers, specialists and service personnel in the total number, the ratio of permanent, seasonal and temporary workers.

The use of labor resources should be assessed by the number of days and hours worked by one employee during the analyzed period of time, as well as by the degree of use of the working time fund; Such an analysis is carried out for each category of workers and for the farm as a whole.

The efficiency of the use of labor resources in the economy as a whole, its divisions and industries is evidenced by the labor productivity indicator.

The level of labor productivity is compared with the planned one, as well as with its level in previous years and in leading enterprises. At the same time, reserves for its growth are identified and measures are outlined to improve the use of labor.

It is important to compare changes in labor productivity over the years with changes in the level of payment. When analyzing the wage fund, the absolute and relative deviation of its actual value from the planned value is calculated. The relative deviation is defined as the difference between the actual accrued salary amount and the planned fund, adjusted by the coefficient of fulfillment of the production plan.

Then it is necessary to identify the reasons for changes in the actual wage fund for individual professions, types of crop and livestock products. Here, the growth rate of labor productivity is compared with the growth rate of its payment.

■Analysis of the implementation of the production program for crop production- the most important part of the economic analysis of the enterprise. Studying the plan implementation indicators for crop output and yield allows not only to identify and use current reserves, but also to outline specific measures for the development of the industry for the future.

The analysis begins with a consideration of gross output indicators for individual crops in physical terms and for crop production as a whole - in value terms. The influence of two main factors on the gross harvest indicators is determined - the size of the sown area and the level of yield (using chain substitutions or calculating absolute differences).

The structure of sown areas also has a great influence on the gross yield of products. The greater the share of high-yielding crops in it, the higher, other things being equal, the gross output. Therefore, it is advisable for each group of crops (cereals, vegetables, feed, etc.) to also determine the influence of the structure of sown areas.

After assessing the gross yield of agricultural crops for the economy as a whole, for individual teams and production units, each of the listed factors is studied in detail. Thus, the size and structure of sown areas depends on the specialization of the farm, on sales volume, on-farm demand for it (for seeds, for animal feed), market conditions, the availability of land, labor and material resources, the economic efficiency of growing individual crops, etc.

Then they analyze the size and structure of the enterprise’s land fund and determine the level of plowing of the territory. Particular attention should be paid to the structure of crops and perennial plantings. To do this, compare the sown areas under individual crops and their share by year and in comparison with the plan, and in horticultural farms - also with the one established for the year of development of the project. They also analyze the varietal composition of crops and compare it with the recommended ratio, find out the reasons and feasibility of existing deviations

They can be caused by changes in the specialization of production, unfavorable natural conditions (death of crops or plantings), organizational reasons (lack of seeds, planting material, equipment, labor, etc.).

When analyzing crop yields, the quality of the land, the amount of fertilizer applied, meteorological conditions of the year, the quality and variety of seeds, methods and timing of sowing and harvesting, etc. are taken into account. The dynamics of crop yields over a long period of time is studied and it is established what measures the farm uses to achieve her rise.

The analysis is completed by identifying reserves for growth in crop production.

The analysis of the implementation of the livestock production program begins with determining the level of implementation of the plan as a whole for the farm, using comparable prices in 1994. Then the achieved level of production for the main types of products is assessed.

The yield of gross livestock production is influenced by a large number of factors: the supply of animal feed and its quality, housing and feeding conditions, the breed and structure of the herd, the availability of qualified personnel, the level of comprehensive mechanization, the level of zootechnical and veterinary preventive work. At the same time, they all influence the yield of products through two main factors - the size of the livestock and its productivity. Their impact can be assessed using the techniques of chain substitutions or absolute differences.

The size of the average annual livestock is influenced by the implementation of the livestock output plan, herd reproduction rates and the availability of animal feed. To analyze the state of herd reproduction, a system of indicators is used that characterize its individual stages: the degree of insemination of the breeding stock, the degree of growth of cows, the level of litter mortality, the business yield of young animals, the level of barrenness of queens, the level of livestock culling, the level of provision of the herd with replacement young stock.

When analyzing the implementation of the herd reproduction plan, it is necessary to consider the implementation of tasks to increase the number of livestock and poultry, which is calculated at the end of the year. To do this, the actual population is compared with the planned population, as well as with the population of the previous year. The structure of the herd has a big influence here, so it also needs to be considered in dynamics.

Among productivity factors, the most important is the level of animal feeding; the supply of animal feed and feeding rations should be analyzed. The latter consist of two parts: maintenance feed, which ensures the normal functioning of animals, and productive feed, on which productivity depends. The greater the share of productive feed in the diet, the higher the productivity of livestock, and vice versa.

The analysis of livestock production is completed by calculating the reserves for its growth.

■Analysis of product costs is carried out over a number of years; find out the intensity of the planned target for cost reduction and the level of its actual implementation in the reporting year. For this purpose, the following indicators are calculated.

1. Costs for the planned volume of production at cost:

actual last year;

planned reporting year.

2. Costs for the actual volume of production of products of the reporting year at cost:

actual last year;

planned and actual reporting year.

3. Planned and actual increase in production costs to the level of last year.

One of the main general indicators of cost is the cost per 1 ruble. gross output (the ratio of the total cost of production and sales of products to the cost of gross output produced in current prices). It is influenced by factors such as production volume, its structure, unit variable costs, fixed costs, and selling prices for products.

The analysis process examines the structure of all production costs. Grouping by elements is necessary in order to determine the material and capital intensity of products. If the share of wages decreases and the share of depreciation increases, then this indicates an increase in the technical level of the enterprise and an increase in labor productivity. The share of wages also decreases if the share of purchased feed, seeds and other means of production increases, which indicates an increase in the level of cooperation and specialization of the economy.

The analysis of the cost of individual types of products begins with a study of its level and dynamics; For this purpose, base and chain growth rates are calculated and graphs are drawn. The growth rate of cost for each type of product is compared with data from other farms of the same production area and with the average for the region. This way you can identify trends in cost changes and give an overall assessment of the farm’s performance.

When analyzing the main factors influencing the cost of a unit of production, a factor model is used. Using the method of chain substitutions, the influence of the main factors on the deviation of the actual cost level of 1 ct is measured. products from planned.

In further analysis, it is necessary to study in more detail the reasons that had a positive or negative impact on each cost item, taking into account the influence of quantitative and cost factors. Particular attention is paid to items that occupy the largest share in the structure of the cost of crop and livestock products.

Cost reduction reserves are formed mainly from the following sources: elimination of overexpenditure on individual cost items for each type of product; reducing the cost of auxiliary and service production services provided to the main production; activation of reserves for growth of gross output; eliminating overexpenditures on individual items of general production and general business expenses.

■Analysis of the financial results of an agricultural enterprise begins with a consideration of profit, its dynamics and structure, and determines the deviations of the reporting year’s indicators from the planned and data for the previous year. In a normal situation, the largest share in total profit is occupied by profit from the sale of products, works and services. Therefore, when analyzing, we first study the factors influencing its change - the volume of products sold, its structure (range), cost, prices. The influence of these factors on the amount of profit can be calculated by calculating absolute differences.

An increase in the volume of products sold can have both a positive and negative impact on profits. An increase in sales of profitable products leads to its growth, while unprofitable products lead to its decrease.

The structure of products sold can also have a positive and negative impact on profit margins. If the share of more profitable types of products in the total sales volume increases, then the amount increases; on the contrary, as the share of low-profit or unprofitable products increases, it decreases. Reducing costs also contributes to profit growth. "

The level of selling prices and the amount of profit are directly related: as the price level increases, the amount of profit increases and vice versa.

Next, you should analyze the change in profit from the sale of certain types of products due to three factors: volume of product sales, cost and average selling prices. The influence of these factors is measured by chain substitution or absolute differences.

After this, you need to study in detail the reasons for changes in the volume of products sold, cost and price for each type of product. The volume of sales depends on the volume of production and the level of marketability. The identified reserves for increasing production will also contribute to sales growth.

The total cost of products sold consists of production costs and sales costs. Therefore, factors reducing production costs are simultaneously factors increasing profits.

Sales prices are influenced by a number of reasons: product quality, the situation in its sales markets, sales deadlines, and inflationary processes. When identifying reserves for growth of average selling prices, each of these factors requires special consideration.

Profitability indicators characterize both financial results and the efficiency of the enterprise as a whole. They are necessarily used in comparative analysis and assessment of the financial condition of the enterprise. To do this, they study the dynamics of profitability indicators, compare them with planned ones and with data from other farms. The factors influencing their level are analyzed in detail.

The reserves identified through factor analysis of sales volume, total cost and average selling prices make it possible to determine the reserves for increasing the profitability of production of individual types of products and the enterprise as a whole.

■ Analysis of the financial condition of the enterprise

The financial condition of an enterprise is characterized by its ability to finance its activities; it depends on the availability of financial resources necessary for its normal functioning, financial relationships with other legal entities and individuals.

To assess the financial condition, data on the assets and liabilities of the enterprise are compared.

During horizontal analysis, absolute and relative changes in the values ​​of balance sheet items for a certain period are determined, and the purpose of vertical analysis is to study the structure of assets and liabilities of the balance sheet. By comparing changes in assets and liabilities, we can draw a conclusion about through what sources new funds came and in what assets they were invested.

Of particular importance is the analysis of balance sheet liquidity, for which all assets of the enterprise, depending on the degree of their liquidity (speed of conversion into money), are divided into groups:

A1 – the most liquid assets - cash (DS - 260), short-term financial investments (KFV - 250);

A2 – quickly realizable assets – accounts receivable (DZ 230) less than 12 months;

A3 – slowly selling assets – inventories and costs excluding deferred expenses (Зз) (210 +220);

A4 – difficult to sell – non-current assets (Extraordinary A - 190)

Liabilities are grouped according to the degree of urgency of the corresponding obligations:

P1 - the most urgent obligations - accounts payable and loans not repaid on time (KZ -620);

P2 – short-term liabilities (short-term loans and borrowings (Short-term loans - 610) +630 dividends

660 others;

P3 - long-term liabilities - long-term loans and borrowings (Long-term loans - 590);

P4 – permanent liabilities - equity – (490) (490 + 640 + 650)

own capital income of future periods reserves

worth the expense

The balance is considered absolutely liquid when: A1 > P1; A2 > P2; A3 > P3; A4< П4.

Liquidity rule: excess of assets over liabilities - the first three inequalities,

the excess of equity and other permanent liabilities over hard-to-sell assets is the fourth inequality. It means that At the expense of its own funds, the enterprise must fully form non-current assets and partially (at least 10%) cover the need for current assets.

Assessing financial stability allows external subjects of analysis (especially investors) to determine the financial capabilities of an enterprise for the long term. At the same time, financial independence from external sources is of great importance; therefore, the ratio of debt, equity and total capital is studied from different positions.

One of the criteria for assessing the financial stability of an enterprise is to determine the surplus or lack of sources of funds for the formation of reserves and costs (material working capital).

Depending on the indicators of the provision of inventories and costs with own and borrowed sources, three types of financial stability are distinguished:

1. Absolute stability(rare) Zz ‹ SOS + credits, Koss › 1

Inventories and costs are less than the sum of own working capital (SOC) and bank loans for inventory items, and the ratio of supply of inventories and costs with sources of funds is greater than one.

2. Normal stability Zz = SOS + loans

Inventories and costs are equal to the sum of own working capital and bank loans for inventory items.

3.Unstable financial condition of Zz › SOS + loans

The balance of payments is disrupted, but the possibility remains of restoring the balance of means of payment and payment obligations by attracting temporarily free funds into the turnover of the enterprise (reserve fund, accumulation and consumption fund), bank loans, temporary replenishment of working capital, and the excess of accounts payable over accounts receivable. Inventories and costs are greater than the amounts of own working capital and bank loans.

Financial stability is considered acceptable if the following conditions are met:

●- the amount of inventories and finished products is equal to or exceeds the amount of short-term loans and borrowed funds involved in the formation of inventories. Inventories + products > Short-term loan.

●- the amount of work in progress and deferred expenses is equal to or less than the amount of own working capital. Nezav.pro-vo + consumable bud.per. ‹ SOS