Economic analysis is classified into separate types. The classification of its species is based on individual characteristics.

In economic analysis, it is customary to distinguish two areas, differing in the purpose and methods of research and generalization of the materials studied: general theoretical economic analysis(theoretical, political economic), which studies economic phenomena and processes at the macro level (at the level of socio-economic formation, at the state level of the national economy and its individual industries) and specific economic analysis at the micro level - analysis of economic activity.

General theoretical analysis aims to identify general patterns and trends in economic development. It uses primarily aggregated statistical data across the entire national economy and individual industries or economic regions. In general theoretical analysis, the decisive role is played by the abstract research method, with the help of which atypical factors are excluded and the most significant typical trends are identified, objective laws of economic development are established and formed.

It is important to emphasize the special importance of statistics for this analysis. Quantitative characteristics obtained using statistics are used for digital illumination (illustration) of patterns and causal relationships of phenomena established by the abstraction method and disclosure of their socio-economic content. Specific economic analysis studies real working conditions and the current state of individual associations, enterprises and other economic units in order to develop measures to improve the situation. Specific economic analysis serves as the basis for transferring the object under study from the actual state to the one required by the business plan. With such an analysis, one cannot abstract from atypical factors, but must outline ways to overcome their influence if they are negative, or, conversely, to consolidate them if they are positive.

Depending on the level of social production and management, they distinguish: macroeconomic analysis, the object of study of which is the national economy as a whole, the economy of individual republics, regions, and microeconomic analysis, which studies the activities of associations, unions, enterprises and their individual components (shops, departments, sections , teams, workplaces).

The organizational structure of social production, the relative isolation and independence of enterprises and associations (within systems of a higher level), operating on the basis of commercial calculation, necessitated the identification of two types of analysis: general theoretical and analysis of the economic activities of the main links of the national economy (enterprises, associations, associations) . They differ in their tasks, scope and information used.

With the help of general theoretical analysis, the economic and social development of the national economy as a whole, individual sectors of the national economy, republics and individual regions is studied; the main trends and patterns in their development are identified.

The results of the general theoretical analysis are taken into account when developing decisions aimed at maintaining the proportionality of development of sectors of the national economy, to mobilize reserves, eliminate shortcomings in work, accelerate scientific, technical and social progress and achieve the highest labor productivity on this basis.

Through general theoretical analysis, the efficiency of social production and the degree of use of the country's economic potential are determined. General theoretical analysis abstracts from the specific features of individual economic objects, from manifestations of the random and atypical, and therefore uses statistics as the main source of information.

Analysis of economic activity studies the work of enterprises (associations) and their structural divisions, as well as associations. He is characterized by great specificity. He studies not only the typical, but also everything individual that can be inherent only in the analyzed object. Its task is to create a basis for developing management strategy and tactics in relation to the specific situation that has developed at this particular facility. Based on an analysis of economic activity, as a rule, it is impossible to draw conclusions and generalizations that apply to the entire region or industry.

In the specialized literature, the classification of types of analysis of economic activity is carried out according to a number of criteria. It should be noted that there is still no consensus among scientists on the classification of the analysis of economic activity according to individual criteria.

Analysis of economic activities can be classified according to the following criteria: by subjects; objects being studied; according to the purpose of the event; aspects of the study; range (completeness) of objects studied; the breadth of studying reserves, the nature of decisions made on its basis; degree of mechanization of analytical work.

For the subjects conducting the analysis, i.e. depending on its performers. They may be the management and economic services of the enterprise, owners and economic management bodies, tax, credit and financial authorities, audit firms, suppliers and buyers, industry research institutes and other entities.

Based on the objects being studied, an analysis of the economic activities of associations, unions, enterprises and its individual production units is distinguished: workshops, sections, teams, workplaces.

Depending on the purpose of the analysis of economic activity, it can be: for the purpose of justifying the indicators of the business plan and the standards used in its preparation; assessment of business results; summing up the results of in-plant cost accounting, identifying reserves and ways to mobilize them; forecasting the results of economic activity, preparing materials for developing optimal management decisions, etc.

According to the aspects of the study, there are financial-economic, technical-economic and functional-cost, as well as socio-economic, economic-ecological, marketing and marginal analyses.

Financial and economic the analysis reveals the content of financial indicators in their connection with production indicators, relying mainly on the financial statements of enterprises, regulated by the state as a source of information. It is usually carried out by tax, financial and credit authorities.

For technical and economic analysis is characterized by the study of the economic activities of an enterprise in the close relationship of economic indicators with equipment, technology and the organization of production, labor and management. To identify the influence of equipment, technology and organization of production, labor and management on the results of an enterprise’s activities and to reveal reserves, technical and production indicators characterizing the use of equipment, materials and labor resources are widely used.

Functional and cost analysis, which is understood as a method of systematic study of the functions of an individual product or a certain production and economic process, or a management structure, aimed at minimizing costs in the field of design, development of production, sales, industrial and household consumption with high quality, maximum utility and durability.

Socio-economic analysis studies the relationship between social and economic processes, their influence on each other and on the economic results of the enterprise’s economic activities.

Economic-ecological the analysis examines the interaction of environmental and economic processes associated with the costs of preserving and improving the environment.

Marketing analysis is carried out to study the external environment of the enterprise, markets for raw materials and sales of finished products, its competitiveness, supply and demand, commercial risk, development of tactics and strategies for marketing activities.

Marginal analysis allows you to evaluate and justify the effectiveness of management decisions in business. It is based on the study of the cause-and-effect relationship between sales volume, cost and profit, as well as the division of costs into fixed and variable.

According to the range (completeness) of the issues being studied, a distinction is made between a complete analysis of all production and commercial activities of an enterprise, association or association and a thematic analysis of the use of certain types of resources, the effectiveness of various aspects of the enterprise’s activities, the optimality of individual decisions, etc.

Based on the breadth of the study of reserves, it is customary to distinguish between intra-plant analysis, which is carried out based on the materials of one enterprise, association or association, and comparative (inter-factory, inter-farm), which is carried out on the materials of several enterprises.

Based on the nature of the decisions made on its basis, the analysis is divided into preliminary, operational, current (retrospective) and prospective.

Preliminary the analysis precedes the preparation of a business plan and studies the expected implementation of the business plan, usually for the fourth quarter.

Operational analysis is aimed at solving the problems facing the operational management of the economic system, and is carried out in the process of implementing the business plan.

Current (retrospective, final) analysis studies the results of production and commercial activities, as a rule, for the most important reporting periods of business, mainly on the basis of official reporting and system accounting. It is used to evaluate the results of commercial activities for the reporting period, and its results are used to solve strategic management problems.

Prospective analysis studies the results of economic activities in order to determine their possible values ​​in the future and establish development prospects.

According to the degree of mechanization and automation of computing work, the analysis can be carried out in the conditions of the use of calculating machines, personal computers (PCs) and automated workstations (AWS) created on their basis for a planner, analyst, accountant and an automated control system (ACS).

In a market economy, economic analysis began to be divided into external and internal, depending on the nature of the information used.

External analysis is based on the public financial annual or quarterly financial statements of the enterprise, therefore it is also called financial analysis. It is carried out by suppliers, financial and credit authorities, tax authorities and other external organizations.

When conducting internal analysis the entire system of information about the activities of the enterprise and statistical accounting, accounting and statistical reporting, regulatory and planning information, technical and technological documentation and other information (surveys of specialists, information from production meetings, etc.) is used.

Internal analysis is also called managerial analysis. It is carried out only by the management of the enterprise and the auditors and consultants it engages.

It is important to note that management analysis includes in its system not only production, but also financial analysis, without which the management of the enterprise cannot implement its financial strategy.

The current analysis is a retrospective analysis of the production and commercial activities of an enterprise, association, i.e. activities of the enterprise over the past period - month, quarter, year. Current analysis is carried out on the basis of official reporting and accounting data, as a rule, at the end of planned reporting periods. Therefore, this analysis is sometimes called final, periodic.

The main task of the current analysis is to give an objective assessment of the implementation of the business plan and the results of production and commercial activities for the reporting period: month, quarter, year on a cumulative basis. In addition, the objectives of the current analysis are: establishing positive and negative factors that influence the results of the enterprise’s activities; comprehensive identification of unused reserves; development of measures for their mobilization and use.

When carrying out the current analysis, the actual results of the enterprise's activities are compared with the data of the business plan and data from previous reporting periods. It covers all aspects of the production and commercial activities of the enterprise as a whole and its divisions.

The current analysis is characterized by the fact that its results are used to solve strategic management problems, as well as in drawing up a business plan, since scientifically based planning provides for an in-depth analysis of the financial and economic activities of the enterprise by the beginning of the planning period.

The disadvantage of the current analysis is that the identified reserves relate to the previous period, and therefore they mean lost opportunities for increasing production efficiency. At the same time, current analysis is of great importance for production management and drawing up annual and long-term plans.

In the conditions of market relations, operational analysis of the economic activities of an enterprise and its divisions acquires special importance, because it helps to improve the operational management of production, strengthen organizational work and successfully fulfill and exceed the objectives of the business plan.

Operational analysis is aimed at solving problems facing the operational management of an enterprise, association and their divisions.

The object of operational economic analysis is the economic activity of enterprises and their divisions, reflected in a system of indicators that most objectively characterize the daily results of work. In the process of operational analysis, those short-term changes that occur in economic indicators and which the operational management system can immediately influence are studied daily.

The importance of operational analysis in modern conditions is increasing significantly. This is determined by the following reasons.

Firstly, by providing greater independence to enterprises and associations in resolving a number of issues of their economic and financial activities. Therefore, in order to correctly and scientifically substantiate planned targets for the enterprise as a whole and its divisions and to objectively evaluate the results of their work, daily data is needed on the level of plan implementation by individual production units (shops, teams, sections).

Secondly, the widespread introduction of intra-commercial (in-production) economic accounting. It will be effective and efficient if the indicators developed and communicated to the departments are analyzed in a timely manner and, on this basis, prompt measures are taken to eliminate the shortcomings and omissions identified during the daily analysis in the work of individual departments and services of the enterprise.

Thirdly, the complication of the technological processes used. In the printing industry, high-performance, expensive equipment is increasingly used every year (phototypesetting machines, roll offset printing machines, production lines for processing book blocks, etc.). Downtime of this equipment significantly affects the economic performance of workshops and the enterprise as a whole.

Fourthly, the constant deepening and expansion of economic ties between individual enterprises and its divisions.

The main objectives of operational economic analysis are:

daily monitoring of the progress of the business plan by the enterprise (association) as a whole and its individual divisions;

determination of deviations from the business plan according to the main qualitative and quantitative indicators and norms for the consumption of labor and material and technical resources;

establishing specific reasons for deviations from planned targets, norms and parameters;

identification of unused reserves and development of specific measures aimed at eliminating identified deficiencies as quickly as possible, eliminating or localizing the influence of negative factors and, if possible, making full use of positive ones;

timely provision to the control system of information obtained as a result of analysis;

daily monitoring of the implementation of developed activities and their effectiveness.

Thus, thanks to operational analysis, it becomes possible to daily study the progress of planned tasks by individual divisions of the enterprise (association), promptly identify negative factors and quickly develop and implement measures to eliminate these negative factors, disseminate best practices and ensure the effective functioning of the entire enterprise (association).

It is important to note that operational analysis is especially effective when it is combined with intra-commercial (in-production) cost accounting, i.e. when self-supporting indicators of the enterprise’s activity as a whole, indicators of self-supporting shops, sections, teams are subject to operational analysis

Operational analysis allows for short periods of time (day, week) to evaluate the results of the work of self-supporting divisions of an enterprise and timely identify shortcomings in their work.

Favorable conditions for systematically conducting operational analysis are available at those printing enterprises where automated production management systems have been created, since the use of computers for processing economic information significantly reduces the labor intensity of analytical calculations and increases their accuracy and efficiency.

The sources of operational analysis information are primary documentation, accounting and operational accounting data, in particular work orders, downtime reports, timesheet data, operational accounting of the movement of materials, delivery of semi-finished products and orders, limit cards, payment requests, etc.

Operational analysis is characterized by the use of natural indicators, as well as the relative inaccuracy of a number of indicators used, associated with approximate calculations.

Operational analysis, as a rule, covers production and sales of products, i.e. production of semi-finished products in separate sections and workshops, delivery of products to customers and payment for them, use of production assets, i.e. planned and actual use of equipment units in the workshop, on site, equipment downtime; use of labor resources, i.e. daily control over the number of personnel according to time sheet data, use of working time, etc.; use of material resources (compliance with their consumption standards), inflow and outflow of funds, solvency of the enterprise, etc.

It should be noted that the system of analyzed indicators and their detail during operational analysis depend on the products manufactured, the production structure of the enterprise, the degree of mechanization of analytical work and other factors.

In a market economy, it becomes important prospective analysis, which is carried out to determine possible values ​​in the future. Its characteristic feature is the consideration of economic indicators (individual phenomena and processes of economic activity) from the perspective of development prospects, from the point of view of the projection of the constituent elements of the past and present of economic activity into the elements of the future.

The starting point of prospective analysis is the fact of continuity, or a certain stability, of changes in economic indicators from one reporting period to another, from the previous to the present, from the present to the subsequent.

Cognizing the dialectical unity of various elements of the past and present, perspective analysis aims to find in each process or phenomenon of economic activity the most stable arogenic (promising) elements that can play a decisive role in the future.

The most important tasks of long-term analysis are forecasting economic activity, scientific substantiation of long-term plans, and assessment of the expected implementation of plans.

Long-term analysis is necessary when drawing up annual business plans, since it allows us to identify the behavior of individual economic indicators in the future and take into account the influence of new factors associated with the implementation of scientific and technological progress and that can play a decisive role in the future.

Of particular importance in a market economy is the long-term analysis of the expected implementation of a business plan, since it acts as a tool for foreseeing and assessing the expected implementation of the plan.

Prospective analysis as exploration of the future can be focused on: determining the values ​​of indicators (product sales volume, profit, labor productivity, etc.); to various objects (enterprise, workshop, site, team); to study the behavior of the economic system for a certain period: a day; decade, month, quarter, year, five years, etc. Therefore, a distinction is made between analysis of the current perspective - shift, day: immediate perspective - month; short-term analysis - quarter, year; analysis of the medium term - 2-3 years; long-term analysis - 5 years or more.

In the process of implementing a business plan at an enterprise, short-term perspective analysis should be used, i.e. forecast of plan implementation for a month, quarter, year.

When drawing up five-year plans, an analysis of the long-term development prospects of the enterprise is necessary. Such analysis is usually called predictive. When conducting it, methods of economic forecasting are used, and for information processing it is necessary to use a computer.

The main stages of carrying out a long-term analysis can be called: determining the range of indicators by which it is advisable to determine the development prospects of a workshop, enterprise, etc., for example, the production of printed products in kind, the amount of profit, the volume of product sales, etc.; establishing the main factors influencing the predicted indicators; compiling tables of relationships between factor indicators identified in the current period and actual indicators obtained in the previous period; processing information and determining the degree of influence of individual factors on predicted indicators using methods of mathematical statistics; obtaining expected values ​​of indicators based on initial information and regression coefficients.

Forecasting is often carried out on the basis of dynamic (or time) series. In this case, to determine the expected value of the indicator in the future, first of all, a graph of the original time series is constructed and, by comparing it with the graph of known functions, the most suitable one is selected (linear, parabola, logarithmic, power, exponential, hyperbolic, etc.) that describes the original data.

Economic indicators as members of a dynamic series contain the result of the influence of the main development trend and random elements. Therefore, based on the specific goals of further use of the analytical formula, additional restrictions are introduced into the selection problem.

Next, all known parameters included in the analytical formula are calculated, the theoretical levels of the series are calculated, as well as indicators of compliance of the resulting formula with accepted restrictions. To determine the unknown parameters of a formula, the least squares method is most often used.

Regression analysis is widely used to study many interrelated time series of economic indicators and determine their values ​​in the future.

To carry out a short-term forecast, i.e. preliminary assessments of the implementation of current plans (monthly, quarterly) for main economic indicators can be used: the method of expert assessments, analogies, simple and moving average, exponential smoothing (if the enterprise has a computer), correlation method, etc.

Qualitative economic indicators are formed under the influence of many factors (material intensity of products, production costs, labor productivity, capital productivity, etc.). Therefore, a prospective analysis of these indicators is carried out by constructing a multifactor model using regression analysis.

The construction of regression models involves:

• the choice of factors interrelated with the analyzed indicator for previous years, for example, the cost of production is affected by production volume, labor productivity, the degree of labor mechanization, depreciation of fixed assets, the degree of utilization of production capacity, etc.;
• selection based on the magnitude of paired and partial correlation coefficients of factors that have the most significant impact on the indicator under study;
• building regression models on a computer using a standard program based on selected factors.

The resulting model makes it possible to predict the value of the indicator depending on changes in factor characteristics.

The main link of the national economy is an enterprise (firm) of any form of ownership. An enterprise is a legal entity, has an independent balance sheet and acts in accordance with its charter, has rights and fulfills obligations related to its activities.

As a rule, each enterprise is divided into separate workshops and sections. Thus, at printing enterprises there are main shops (typesetting, printing, bookbinding, etc.) and auxiliary shops and areas (repair shop, energy section, paper preparation shop, etc.).

In addition to individual enterprises, associations and associations are created and operate in each industry.

Currently, the methodology for analyzing the economic activities of individual enterprises in various industries has been developed to the greatest extent.

This is due to the fact that the enterprise is the main link of the national economy. Therefore, in the specialized literature on economic analysis, the methodology for analyzing the economic activities of an enterprise is widely covered. It covers all aspects of the production and commercial activities of the enterprise: production and sales of products, acquisition of material and technical resources and their use; the enterprise's supply of labor resources and worker productivity; formation of costs and production costs, profit and profitability of the enterprise, its financial condition and other aspects of its functioning. This analysis is characterized (like no other type of analysis) by the complexity of the study of the enterprise as an entire management object and a close connection with commercial calculations.

When analyzing the economic activities of an enterprise (firm), all information available at this enterprise is used.

It is important to carry out not only an analysis of the economic activities of the enterprise as a whole, but also in the context of its individual divisions. This function is performed on-farm analysis. Its main task is to assess the contribution of individual workshops and sections of the enterprise to the overall achievements of the entire team.

On-farm analysis should cover all divisions of the enterprise: main and auxiliary workshops, laboratories, management departments and other divisions.

When conducting an on-farm analysis of the activities of the main and auxiliary departments, those economic indicators that are used at the enterprise for planning and evaluating their economic activities are studied. A characteristic feature of on-farm analysis is the widespread use of natural indicators to assess the volume of output and more fully identify the relationship between the economy, on the one hand, and technology, technology and organization of production, on the other.

In the process of conducting on-farm analysis, it is important to study the development of commercial accounting in the activities of in-plant departments and establish the degree of compliance with the most important principles of its organization. The subject of on-farm analysis is mainly the enterprise specialists and the relevant department services.

The sources of information for on-farm analysis are mainly shop reports on product output, use of materials, operation of equipment, etc. When conducting on-farm analysis, primary documents are widely used, since it is in the context of production units that various documents are usually grouped and summarized to record the availability of fixed assets, materials, release of products, semi-finished products, etc.

In modern conditions, it becomes especially relevant analysis based on consolidated reporting data, the object of which is the economic activity of industrial enterprises that are part of a specific association, ministry or department.

Thus, the Ministry of the Russian Federation for Press, Television and Radio Broadcasting and Mass Communications, based on the reporting data of enterprises and associations on an independent balance sheet, draws up a consolidated report on the activities of the enterprises under their jurisdiction. The main feature of the analysis of the economic activities of associations is that it is carried out according to consolidated reporting data (statistical and accounting - intra-annual and annual).

In this case, the indicators characterizing the functioning of the association as a whole are either the sum of the indicators of the enterprise that are part of this association (volume of sales and commercial products, wage fund, number of personnel, profit, amount of fixed assets, etc.), or average indicators for enterprises of this association (average annual output per employee, average annual salary per employee, costs per 1 ruble of marketable products, capital productivity, level of profitability, etc.). All of the listed averages for the association depend on two factors:

1) a change in the value of one or another indicator at individual enterprises of the association (i.e., from the self-supporting results of their work); 2) change in the share of enterprises in the overall result of the merger, for example, in product output. At the same time, the more significant the differences between the indicators of individual enterprises, the greater the impact of changes in the share of individual enterprises on aggregate indicators. Therefore, often behind the positive results of the association as a whole, there is a failure to implement the business plan by individual enterprises. In this regard, it is important to calculate the impact of the results of self-supporting activities of individual enterprises and changes in their share in the association on the indicator for the association as a whole.

To establish the influence of the results of self-supporting activities of individual enterprises (for example, the average annual output of one employee) on the indicator for the association, the formula is used:

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To determine the impact of changes in the share (share) of individual enterprises within the association on the overall indicator, the formula is used:

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The object of inter-farm comparisons can be:

• results of activities of production associations, enterprises, workshops, sites, workplaces;
• individual performance indicators of enterprises (labor productivity, production costs, material consumption of products, profit, profitability, etc.);
• economic processes and phenomena of the same content (organization of continuous production, technical level of development, structure of production and management, etc.); enterprises of the same type (medium-sized book and magazine enterprises, regional printing houses, offset printing factories, etc.) or enterprises of different types (large-, medium- and small-scale production, etc.).

The purpose of inter-factory (inter-farm) comparisons may be to identify intra-production reserves based on a comparative assessment of the activities of a group of enterprises, to determine the best achievements in the industry in terms of one or another indicator of the work of the compared enterprises, for example, the growth rate of labor productivity, the level of use of the production capacity of individual machines, etc. ., as well as studying best practices, summarizing them and identifying opportunities for improving the use of materials, fuel, energy, labor and equipment; ranking of enterprises by degree of solvency, business activity, etc.

According to the degree of coverage of the economic phenomena and processes being studied, inter-farm comparisons can be general (full) and partial (local). In general inter-farm analysis, the activities of compared enterprises are studied as a whole. Local analysis is limited to the study of only individual issues, for example, the level of production costs, the degree of utilization of production capacity, solvency, business activity, etc.

The analysis compares individual technical and economic indicators that characterize the results of the activities of the compared enterprises (volume of output, number of personnel, level of profitability, etc.), growth rates of individual indicators (labor productivity, profit, production volume, etc.), coefficients, indices, share, etc., calculated based on data from compared enterprises (equipment shift ratios, share of material costs in the total amount of production costs, percentage of waste, etc.).

The analyzed enterprises are usually grouped by the volume of products (large, medium, small), by their type (books, magazines, newspapers, etc.) and other characteristics.

The comparability of data used for analysis is of great importance for inter-farm comparisons. To ensure comparability, it is important that the following basic conditions are met when comparing: indicators must be calculated using a single methodology; unified product meters were used; the same prices for materials were used; the number of working days in the compared periods is the same, the compared indicators are qualitatively homogeneous, in particular, the costs included in the cost of production are homogeneous, the equipment used and production technology are homogeneous.

The comparability of data across different enterprises is significantly enhanced when specific indicators are compared, for example, on separate operations, the same or similar equipment.

To bring individual data into a comparable form, correction factors are used, indicators are recalculated according to the calculation methodology at other enterprises, uncomparable values ​​are excluded, etc.

The use of relative values ​​(percentages, coefficients, indices) significantly expands the possibilities of comparison.

When conducting inter-farm analysis, the following main stages are distinguished:

• selection of enterprises and objects for which comparative analysis will be carried out, determination of the degree of comparability and the range of compared indicators;
• collection and processing of economic information about compared objects, bringing indicators into a comparable form;
• comparison and analysis of indicators, assessment of the achieved results of compared enterprises, identification of the reasons for the discrepancies between them and the factors determining the value of the indicators;
• generalization of the results of the analysis, conclusions and proposals for improving efficiency at compared enterprises, determination of the economic effect of the implementation of the proposed recommendations and their impact on general indicators.

The features of the methodology for inter-farm comparisons are determined by the purpose of conducting a comparative analysis.

When conducting a comparative analysis, the method of grouping is of particular importance, i.e. grouping of enterprises by production volume, number, amount of fixed industrial production assets. It is on the basis of grouping that one can determine, for example, the impact of the size of an enterprise on economic indicators (average annual output per employee, level of profitability, etc.).

Enterprises are grouped depending on the type of production into large-, medium- and small-scale, which makes it possible to identify the influence of the type of production on the degree of utilization of production capacity and other indicators.

Variation indicators are used to identify differences in the growth rates of indicators and their levels.

Of particular importance in modern conditions is a comparative analysis of the technical and organizational level of production development, since it allows us to identify differences in the compared enterprises in the level of mechanization of labor, capital-labor ratio and electric-labor ratio, structure of fixed assets and composition of main technological equipment, etc., the degree of coverage workers of the enterprise with progressive forms of labor organization, development of cooperation and specialization, and the use of continuous forms of production organization.

It is important to conduct a comparative analysis of the social development of the production team in the industry, which makes it possible to identify the achievements and lags of individual enterprises in terms of certain indicators of social development: the proportion of workers engaged in manual labor; working in hazardous and difficult jobs; the degree of provision of enterprise employees with preschool institutions; the degree of participation of enterprise employees in rationalization and invention, etc. A comparative analysis of the growth rate of product output and the degree of utilization of production capacity for book and magazine products, art products, etc. is relevant.

It is necessary to conduct a comparative analysis of the degree of use of labor resources, fixed production assets and material resources.

Depending on the purpose of the comparative analysis, labor productivity, indicators of the use of working time, the movement of personnel and their composition, and costs per 1 ruble are studied. commercial products, material intensity of products, capital productivity, etc.

In conditions of market relations, a comparative inter-farm analysis of the liquidity and solvency of enterprises, their profitability and business activity acquires special importance.

Functional cost analysis- this is a method of systematic research of an object (a separate product or a defined production and economic process, or a management structure), aimed at optimizing the relationship between consumer properties and the costs of creating, producing and using (operating) the object, with high quality, maximum usefulness and durability .

At the design stage of a product, for example a publication, the goal of functional cost analysis is to find the optimal design option and organizational and economic solutions that ensure the product performs its functions at minimal cost; at the production stage - increasing the consumer properties of the product, improving the organization and technology of its production.

The main task of functional cost analysis- search for new, more economical options for the analyzed object to implement its functions at all stages of its cycle: development, production, use. This is achieved mainly by establishing the best ratio between the consumer value of the product (object) and the costs of its development and maintaining (ensuring) the necessary consumer properties.

Reducing costs per unit of beneficial effect can be achieved by:

• reducing costs while simultaneously increasing consumer properties;
• improving quality while maintaining cost levels;
• reducing costs while maintaining quality levels;
• cost reduction with a reasonable reduction in technical parameters to their functionally required level.

The objects of functional cost analysis can be design and technological preparation of production, the introduction of mechanization and automation, quality management, the use of fixed assets, material and labor resources; organization of labor, production and management, supply and sales, financial and economic activities.

The most important principles of functional cost analysis are the functional approach, the national economic approach, a systematic, integrated approach, the principle of matching the usefulness of functions with the socially necessary costs of their implementation, the principle of collective creativity.

Functional approach consists in the fact that each object of analysis is considered, analyzed and improved as a set (complex) of functions.

All functions are divided into:

• basic, for the implementation of which the intended object is mandatory. With the elimination of these functions, the system (object) ceases to exist as such;
• auxiliary, facilitating the economical, reliable implementation of basic functions;
• unnecessary or useless, which for one reason or another ended up in the object and can be eliminated without damage. This also includes “harmful” functions (dysfunctions), i.e. negatively affecting the operation of the system (facility). The reasons for an object (product) having unnecessary functions may be a lack of technical information, a desire for excessive unification of the product without sufficient economic justification, a lack of new ideas, unclear organization of the design process, fixation of attention on the first solution, etc.

In addition, each of the groups of functions can be divided into two subgroups: work functions, i.e. those associated with the direct use of the system, its operation, and non-working - aesthetic functions (shape, layout, finish, color, appearance, etc.).

The main and auxiliary functions are characterized by variability due to scientific and technological progress and associated with practically unlimited possibilities for implementing various options for performing the main functions.

When studying an object of analysis (product, process, etc.), it is important to identify all the functions it performs, even those for which it is not intended. This is necessary because it helps to further identify unnecessary functions and properties and find ways to eliminate them.

A clear formulation of functions opens up new, previously unknown possibilities in the management system, design, organization of production, service, and in the design system in the broad sense of the word.

One of the principles of functional cost analysis is the principle of matching the utility of functions with the socially necessary costs of their implementation. This follows from the fact that functional cost analysis is characterized by cost approach to study the object of analysis. The cost approach means a monetary estimate of the costs that it costs or should cost to perform functions.

Costs are divided into two main groups:

1) useful, absolutely necessary for the system, product, or individual unit to fulfill its functional purpose, i.e. costs associated with performing basic and auxiliary useful functions;

2) useless, unnecessary costs associated with the performance of unnecessary and even harmful functions, representing a veiled loss of resources in the production of material goods.

Therefore, one of the main tasks of conducting a functional cost analysis is to find these unnecessary costs, analyze the reasons for their occurrence, propose specific ways to improve the design, manufacturing technologies that eliminate unnecessary costs, and give clear recommendations to improve production efficiency and product quality.

Reasons for extra costs:

• the goal of significant cost reduction is not always set for designers and designers;
• The requirements stated by the customer are not verified, and actual operating conditions are not analyzed;
• there is often no prior scientific research;
• the requirement of interchangeability, standardization and unification is not always correctly understood;
• scientific, technical and economic information is misused;
• the given specific task of creating a product (process) is solved in isolation from the solution of a higher-level problem or system in which it is included;
• the experience, qualifications and achievements of specialists in related fields of activity are not fully taken into account;
• constructive and technological defects in individual elements are considered a “trifle”;
• the design process itself is improving at a slow pace;
• the psychological characteristics of creative work are not always taken into account;
• Proportionality in categories of creative workers is often violated.

Functional cost analysis is designed to provide an improvement in the relationship between the consumer value of the research object, its utility F, expressed in units measuring individual consumer properties (or their combination), and costs formula" src="http://hi-edu.ru/ e-books/xbook452/files/!!!ris44-1.gif" border="0" align="absmiddle" alt=".

Reserves for reducing the cost of the object of analysis lie in costs, the occurrence of which is associated with the use of imperfect and non-economic technological processes, insufficiently efficient organization of production, management, and maintenance; shortcomings and imperfections in the design of the object, including not only design solutions, but also the selection of materials from which the object should be made.

An important principle of functional cost analysis is national economic approach to assessing the consumer properties of an object and the costs of development, production and use. This principle means that the analysis should take into account not only production costs, but also the consumer properties of the object; the solution option must be economical both from the point of view of the manufacturer and from the point of view of the consumer; The main category in the compared options is economic efficiency.

The most important principles of functional cost analysis include systematic, integrated approach to study the object of analysis. This means that the object of research is always considered as a system, i.e. an integrated complex of elements limited by a certain framework. Analysis from the perspective of a systems approach involves studying the interaction between the means of ensuring the result and the result itself. A systematic approach allows you to analyze an object and its components in all the diversity of connections and relationships.

The complexity of functional cost analysis lies in the study of all factors that determine quality and costs, if this applies to the design of a new product.

Complexity also lies in the fact that issues of product design, technology and organization of production, all types of resources - labor, material, technical, energy, aesthetic, financial and economic - are considered together; at all stages of product movement - pre-design, design, production of a prototype, its bench testing, adjustment and production, organization of sales, reliability and durability in operation, waste disposal.

The most important thing, characteristic only of functional-cost analysis, is the principle of creative innovative thinking, which in some works is called the principle of collective creativity. This principle presupposes broad participation in the functional-cost analysis of specialists from various professions (technologists, economists, representatives of related industries, customers, etc.) and provides an emphasis on original, non-standard solutions resulting from the use of modern methods of technical creativity. Preference is given not to established practice and the usual, stereotypical way of thinking, but to the search for fundamentally new, specific ideas that can ensure the performance of functions at much lower costs than was previously designed.

Thus, creative innovative thinking is based on a combination of scientific and technical intuition, conditioned by reliable inventive practice, deep scientific reserves in this field, and the use of special methods for activating creative thinking.

The specialized literature widely reflects methods for activating creative thinking, which are used to find new technological solutions.

Test question method, the essence of which is to compile a checklist of questions that allow researchers to focus their attention on individual aspects of the object under study and help to identify new ideas and solutions through targeted questioning. For example, can a different material be used? Can waste be reduced or used?

Brainstorming method, which involves the generation of new ideas with the help of a group of specialists of various profiles, gathered for special meetings held according to strictly regulated rules: criticism of the ideas put forward is prohibited, focusing not on their quality, but on their quantity; Combining and using ideas put forward by other meeting participants is encouraged.

Morphological method, the essence of which is to overcome the bias of considering the problem in a certain aspect, to analyze the entire set of structural (i.e. morphological) relationships and relationships between objects, phenomena and concepts. Find all possible solutions to a particular problem. This is achieved by compiling morphological tables.

To do this, first of all, an exact formulation of the problem is given, then all the most important functions are studied and all possible executions of functions P are examined, because each of them has a certain number of independent properties or executions determined by the "ARIZ method - an algorithm for solving inventive problems, the essence of which is to focus on the ideal final result when searching for a solution. Much attention is paid to identifying technical contradictions that interfere with the solution of problems. To find the optimal solution, some specific techniques are used, systematized by the author of this method (G.S. Altshuller) based on an analysis of more than 40 thousand. .inventions.

“Sevenfold search strategy” proposed by G.Ya. Bush, - systematic repeated use of 7x7 matrices (“seven squared”), tables and some techniques. The creative process consists of seven stages, including a variety of practical techniques, such as the “seven key questions.”

For functional cost analysis characterized by the principle of universality, which means that functional cost analysis can be applied in all industries and in the service sector; at different stages of the object’s life cycle - at the pre-design stage, design stage, preparation and deployment of production, modernization, reconstruction, operation and disposal, i.e. wherever there is a need to optimize the ratio between the utility of work and its costs.

Functional cost analysis is characterized by the use prospective analysis methods, i.e. When conducting a functional cost analysis, attention is paid not to costs that have already occurred, but to future costs that need to be minimized.

When conducting a functional cost analysis, seven stages are distinguished.

Preparatory, including the selection of an object of analysis, specification of the goals and objectives of the analysis, preparation of information materials about the object of analysis, selection and approval of a working group (performers of functional cost analysis), which will carry out the analysis, drawing up and approval of a plan for a specific object.

Information, containing such work as: preparation, systematization and study of information related to the creation and use of objects of analysis (including design and technological, economic, patent, scientific and technical), collection and systematization of data on the actual operating conditions of the object; studying rationalization proposals submitted for the object of analysis, but not internal ones; processing and studying data on material and labor costs for the creation and operation of the facility; construction of a structural-cost and functional-cost model of the object; identification of priority areas for analysis.

Analytical, including the formulation of all possible functions of the object of analysis and its components, analysis and classification of functions, construction of a functional-structural model of the object; assessment of costs associated with the implementation of allocated functions; comparative analysis of the significance of functions and the costs of their implementation to identify areas (parts of the facility) with unreasonably high costs; conducting a differentiated analysis for each of the functional areas of concentration of labor and material cost savings in the object of analysis and formulating tasks to search for ideas and options for more economical solutions.

Functional cost analysis is also characterized by an analytical approach when studying the object of analysis, the implementation of which is carried out by observing the principle of early diagnosis, the essence of which is that the amount of identified reserves depends on at what stage of the life cycle of the labor product the functional cost analysis is carried out; the principle of priority, i.e. when choosing an object of analysis, preference should be given, for example, to products going for export, unprofitable or low-profitable, etc.; the principle of optimal detailing, which involves dividing the whole into parts, analyzing not only the main, but also all auxiliary functions of both the entire object under study and each of its components (subsystems, assemblies, parts, individual structural technological elements); the principle of consistency in the analysis, which is based on the reasons for the formation of unnecessary costs and the possible consequences of their manifestation.

Based on the results of this stage (analytical), the following documents must be drawn up: a functional diagram of the selected object, a list of functions performed by the object, a list of adjusted requirements for the object; functional-cost diagram of an object, containing an assessment of the significance of functions and the costs of their implementation; the results of the analysis in the form of justified tasks for rationalizing the object; a list of new ideas and solution options (as a continuation and development of those recorded at the information stage).

Creative, including clarifying the direction and tasks of searching for new solutions; development of proposals for improving the facility; choosing the method of collective creativity that is most suitable for the implementation of these tasks; identification and analysis of information on ways to solve similar problems in other branches of science and technology; searching for alternative options for the object of analysis and its components to perform the necessary functions; elaboration of put forward ideas; formation and preliminary selection of the most appropriate options.

Research stage is one of the most critical in the course of functional cost analysis. It includes the following list of works: preliminary assessment of the proposed proposals in order to exclude inappropriate ones; development of sketches of selected options together with specialists from interested services; discussion of expert opinions and a comprehensive technical and economic assessment of options based on the criterion of minimum reduced costs, taking into account the degree to which the functions of the facility are performed; ranking and selection of the most rational options for proposals for consideration at the next stage; creation of prototypes if necessary.

Recommended, including the examination of proposals selected at the previous stage by the relevant services; presenting recommendations for discussion to management; consideration by the governing bodies of the functional and cost analysis of the recommendations presented, as well as the conclusions of the services and making a final decision; discussion and preparation of recommendations based on the results of the FSA, containing the essence of the proposals, sketches, decisions on the object of analysis and (or) a brief description of the process, technical and economic calculations; drafting and approving a schedule for implementing recommendations; consultation of services on the implementation of recommendations.

Implementation and monitoring of results, which includes approval of a schedule for implementing recommendations as part of a plan to improve production efficiency; development of scientific, technical and design documentation in connection with changes to the facility as a result of the FSA and coordination of these changes to the facility with customers and holders of original technical documentation; preparation and development of production, including coordination of the schedule for implementation of recommendations; control over the implementation of the schedule; implementation of the obtained results into production; encouraging participants to develop and implement recommendations; assessment of the actual economic efficiency of implementing the results of the FSA; comparing them with preliminary calculations; preparation of a report on the work performed.

Successful use of FSA is possible subject to certain conditions. Firstly, this is organizational support, i.e. the creation of special bodies and divisions capable of realizing huge reserves for reducing costs with the help of the FSA. FSA groups should be created at large enterprises and associations. General management and coordination of the activities of all parts of the industry in the field of functional cost analysis should be carried out by a special coordinating council. Secondly, training of specialists who know the techniques and features of the FSA method; promoting its capabilities for increasing production efficiency among industry workers. Thirdly, methodological support of work on FSA with regulatory documents, i.e. creation and improvement of methods for conducting FSA, their linkage to specific objects of analysis; methodological recommendations on the selection of an object of analysis, accumulation, processing and use of information; identification, formulation and correct classification of functions (according to methods for enhancing creativity that are most suitable for FSA research groups), etc. Fourthly, economic support, i.e. availability of documents ensuring proper planning, financing and stimulation of work on the FSA. Fifthly, the socio-psychological conditions for the use of FSA.

Diagnostics, translated from ancient Greek, means recognizing the state of the object under study based on indirect signs. Economic diagnostics is aimed at assessing the state of economic objects in conditions of incomplete information in order to identify development problems and promising ways to solve them.

Under economic diagnostics prof. A.I. Muravyov proposes to understand the method of establishing the nature of violations of the normal course of the economic process on the basis of typical signs inherent only in a given violation, i.e. This is a way to identify violations in the economy of an enterprise based on economic characteristics.

Economic diagnostics allows you to make a conclusion about any aspect of an object’s activity without making direct observations (measurements) in this area, but only by comparing the dynamics of individual indicators (indicator indices).

The need for the development of economic diagnostics is caused by the abundance of information, and therefore it is necessary to focus on the main thing; the desire to reduce the time and costs of preparing optimal business decisions, to simplify and expand access to information about the state of affairs for management employees.

Economic diagnostics is closely related to the operational analysis of the production and commercial activities of an enterprise, but it serves the purposes of express analysis, i.e. analysis is fast and relatively cheap.

The introduction of the term “diagnostics” was made not so much to designate a new economic discipline or even a type of analysis, but rather to emphasize that the main attention when conducting it is on the interpretation of certain results of economic work. These results can be obtained both in the process of operational analysis and on the basis of studying the dynamics of indicators (their speeds and accelerations), presented in the form of corresponding growth matrices and elasticity matrices for the replacement of production factors.

Thus, economic diagnostics is an integral part of a comprehensive economic analysis; it covers mainly that part of the analytical work that includes assessing the effectiveness of decisions made, assessing the economic dynamics and prospects opening up to the enterprise in the event of changes in planning, supply, regulation and organization of production.

Economic diagnostics allows you to solve the following set of analytical problems:

• assessment of the state of the economic system (enterprise, association) in conditions of limited information;
• assessment of the operating mode, its effectiveness and, on this basis, the stability of the enterprise;
• determination of possible options for economic dynamics based on the existing and future structure of connections between indicators characterizing its activities;
• assessment of possible consequences associated with the implementation of management decisions.

Basic principles of economic diagnostics:

• use of available operational, accounting and statistical information, as well as enterprise development projects and business plans;
• unambiguity of the conclusion based on this characteristic or their combination;
• use of the dynamic characteristics of the production and commercial activities of the enterprise.

In a market economy, it is of great importance to study the dynamics of indicators not from the position of deviation of actual indicators from planned ones (for the previous period), but to substantiate rational management decisions.

The normal course of production and commercial activities is characterized by a certain ordering of the indices of the main economic indicators, for example, the growth rate of marketable products should be higher than the growth rate of the cost of marketable products, because this ensures a reduction in costs by 1 ruble. commercial products.

Consequently, a deviation in the actual ratios of the indices of the indicators under consideration indicates possible violations during the production process.

The dynamic aspect will be used when comparing the dynamics of such indicators, the internal structure of which contains something third, directly unmeasurable. For example, a comparison of sales revenue indices is formed from the volume of marketable products and the balances of unsold products. Therefore, if the index of sales revenue is less than the index of marketable products, then, consequently, the balance of unsold products has increased.

Let's consider separate comparisons of indices of economic indicators, which make it possible to identify the presence of deviations from the normal course of the production and commercial process based on typical signs inherent only to a given violation.

Comparison of growth rates of product sales in contract prices formula" src="http://hi-edu.ru/e-books/xbook452/files/!!!ris53-1.gif" border="0" align="absmiddle " alt="allows you to determine whether there is a change in average contract prices per accounting unit, i.e. 1000 accounting sheets-prints (paint-prints).!!!ris55-1.gif" border="0" align="absmiddle" alt="!!!ris57-1.gif" border="0" align="absmiddle" alt="m.!!!ris59-1.gif" border="0" align="absmiddle" alt=", then there is a decrease in product profitability, i.e. For every ruble of sales, the company receives less profit.

Higher growth rates of sales volume compared to the growth rates of enterprise property formula" src="http://hi-edu.ru/e-books/xbook452/files/!!!ris61-1.gif" border="0" align="absmiddle" alt=", then in the reporting period the enterprise’s property (non-current and current assets) was used with less efficiency than in the previous period.

The object of analysis should be the following ratio:

formula" src="http://hi-edu.ru/e-books/xbook452/files/!!!ris56-1.gif" border="0" align="absmiddle" alt="!!!ris49-1.gif" border="0" align="absmiddle" alt="!!!ris64-1.gif" border="0" align="absmiddle" alt="!!!ris66-1.gif" border="0" align="absmiddle" alt="!!!ris68-1.gif" border="0" align="absmiddle" alt=".

A deviation in these ratios will mean a deterioration in the structure of personnel, the use of working time and a decrease in the worker’s hourly output.

Using the ratios of product output indices in accounting and physical units of measurement allows us to establish changes in the parameters of printed products (average volume of a book, average circulation, format, colorfulness of products, typesetting sheet capacity). This is detailed on page 227.

In a market economy, it is important to quickly analyze the financial stability of an enterprise. To do this, the following model of the ratio of indices of individual financial indicators can be used:

formula" src="http://hi-edu.ru/e-books/xbook452/files/!!!ris70-1.gif" border="0" align="absmiddle" alt="- growth rate of equity capital in cash, i.e.!!!ris72-1.gif" border="0" align="absmiddle" alt="!!!ris77-1.gif" border="0" align="absmiddle" alt="- j-th indicator of the i-th period, i =1,2,…,n; j=1,2,…,m.

In addition to the performance matrix, in analytical practice you can use the growth and gain matrix.

Currently, methods for multivariate diagnostic economic analysis have been developed that combine retrospective and prospective studies of time series into a single whole.

The widespread introduction of economic diagnostics of enterprises involves the automation of operational accounting and the creation of a permanent system of economic information using a computer.

Federal Agency for Railway Transport

State educational institution

higher professional education

Irkutsk State University

Communication Paths

Department: Finance and Accounting

Course project

By discipline: “Analysis and diagnostics of the financial and economic activities of the enterprise”

Completed: art. gr. I-00-E-456

Podkorytova T. S.

Checked by: Ph.D., Associate Professor

Usova Natalya Valerievna

Introduction.

Analysis is a very capacious concept that underlies all practical and scientific human activity. Analysis procedures are an integral part of any scientific and practical research and usually form its first stage, when the researcher moves from a simple description of an undifferentiated phenomenon to the study of its structure.

Analysis is the identification of the essence of a process or phenomenon by identifying and subsequently studying all its sides and constituent parts, discovering the basis that connects all parts into a single whole, and building on this basis the patterns of its development. Analysis involves a procedure for mentally and sometimes actually dividing an object or phenomenon into parts.

Analysis of the financial and economic activity (AFAC) of an enterprise is an important part, and, in fact, the basis for decision-making at the microeconomic level, i.e. at the level of business entities.

The main task of the AFHD is to assess the results of economic activity, identify the factors that determined successes and failures in the analyzed period, as well as planning and forecasting the enterprise’s activities for the future. It is solved using not only cost accounting data, but also operational and statistical accounting data in various units of measurement.

The main goal of the analysis is to increase the efficiency of functioning of business entities and search for reserves for such an increase.

To achieve this goal, the following is carried out:

· evaluation of results for past periods;

· development of procedures for operational control of production activities;

· development of measures to prevent negative phenomena in the activities of the enterprise and its financial results;

· uncovering reserves for improving performance; development of reasonable plans and standards.

For the beginning of the year

At the end of the year

Total income and receipts

(page 010 + page 060 + page 080 + page 090 + page 120 + page 170)

2. Total expenses for financial and economic activities (line 020 + line 030 + line 040 + line 070 + line 100 + line 130 + line 180)

3. Revenue from sales (p. 150)

Based on the results of the analysis in Table 7, the following conclusions can be drawn:

1. A decrease in the indicator in line 3 indicates that the organization is receiving more and more income not from its core activities; if it is carried out without prejudice to the main activity, then the trend can be considered positive.

2. A decrease in indicators on p.2 and p.4 is a positive trend if, with a relative reduction in the costs of producing sold products, their quality does not suffer.

3. The growth of the indicator on p.5 is favorable and indicates an increase in product profitability and a relative decrease in production and distribution costs.

4. The growth of indicators on p.10 and p.12 also indicates positive trends in the organization of production at this enterprise; different rates of change in these indicators can be caused mainly by adjustments to the taxation system.

5. The indicator on p. 11 characterizes the share of profit transferred to the budget in the form of income tax and mandatory payments; the growth of this indicator in dynamics, which usually occurs with an increase in tax rates, is an undesirable, but necessary phenomenon that does not depend on the commercial organization; within the framework of intra-company financial analysis, it is possible to highlight and control the dynamics of penalties.

Profitability ratio analysis

To analyze profitability using the coefficient method, profitability ratios are calculated and their values ​​are analyzed at the beginning and end of the reporting period, as well as the absolute change in the ratio for the period.

The most important profitability indicators are:

1) Return on assets ratio:

To r.ak. (REA) = PE / A,

where PE is net profit; = page 140 – page 150 of the “Profit and Loss Statement” (f. 2) – diverted funds with the exception of contributions to the accumulation fund.

The value of the coefficient characterizes the amount of profit per unit of funds spent, regardless of the source of their formation.

2) Sales profitability ratio.

K r.r. = VP / RP (1)

or K r.r. = PE / RP, (2)

where VP is gross profit; = line 010 – line 020 (“Profit and Loss Statement”, Form 2)

RP – net revenue from product sales; page 010 (“Profit and Loss Statement” Form 2).

PE – net profit; = page 140 – page 150 (“Profit and Loss Statement” Form 2).

The value of the coefficient characterizes the amount of profit received per unit of products sold (profitability of sales of a unit of products).

Indicator (1) reflects changes in pricing policy and the ability of the enterprise to control the cost of products sold (in terms of paying current expenses, paying taxes, etc.).

The most significant is the profitability indicator, determined on the basis of net profit. It allows you to determine how much net profit is received for each unit of products sold.

3) Return on equity ratio:

To the r.k. (RSS) = PE / SS,

where CC is equity capital (average annual cost); = page 490 p – page 450 p.

The value of the coefficient characterizes the efficiency (profitability) of a unit of own funds invested in production and makes it possible to compare it with the efficiency of investments in other areas.

Return on equity shows how many monetary units of net profit were earned by each unit of funds invested by the company's owners.

It is important to assess the influence of factors on profitability indicators, which will determine the reserves for its increase.

Calculation of profitability indicators in different options allows for a more detailed analysis. For example, a comparison of return on assets and return on equity may indicate a significant difference between them. This difference is due to the use of borrowed funds by the enterprise. The feasibility of using attracted sources of financing will be determined by the ratio between the amount of profit received as a result of the use of borrowed funds and the amount of interest paid for them.

Table 8

Enterprise profitability ratios

Indicator name

Formula for calculating the indicator

Estimated value at the beginning of the year

Estimated value at the end of the year

Absolute change per year

1. Return on assets ratio

To r.ak. = PE / A

641677-40473/83864012=0.007

672875-236703/84090111=0.005

2.Sales profitability ratio

K r.r. = VP / RP

K r.r. = PE / RP

3924457-2978313/3924457=0.24

2611662-1679929/2611662=0.36

3. Return on equity ratio

To r.sk. = PE / SS

641677-40473/3924457=0.15

672875-236703/2611662=0.17

Based on the results of calculations of the structure and dynamics of the financial performance indicators of the enterprise (Table 7) and profitability ratios (Table 8), we will draw a conclusion about the quality of the financial results of the enterprise.

The value of the return on assets ratio characterizes the amount of profit per unit of spent funds, regardless of the source of their formation. A decrease in the absolute change of this indicator for the reporting period by 0.002% indicates a decrease in the enterprise’s profit.

The sales profitability ratio reflects the amount of profit received per unit of products sold, i.e. changes in pricing policy and the ability of the enterprise to control the cost of products sold. An increase in the absolute change in the indicator for the reporting period by 0.12% indicates an increase in the profitability of unit sales.

The return on equity ratio characterizes the profitability of a unit of equity invested in production. An increase in the absolute change in the indicator for the reporting period by 0.02% indicates a slight increase in monetary units of the enterprise's net profit.

Literature:

1. Vitchenko M.N. Analysis of financial and economic activities of railway transport enterprises: Textbook for universities of railway transport. – M.: Route, 2003

Enterprises are mainly built on the basis of an information support system, which is a complex of functionality. It provides a targeted process for selecting information indicators in the study of the management of an enterprise and considering its positions on all aspects using various methods and tools.

A comprehensive analysis of the functioning of an enterprise is carried out in several stages: analysis of external environmental factors of direct and indirect influence, consideration of production factors, study of the internal financial environment.

Analysis and diagnostics of the financial and economic activities of an enterprise primarily consider environmental factors and main production indicators. First of all, a general economic characteristic. This paragraph provides an assessment of the enterprise's activities. The general characteristics of an economic entity are also considered according to the following parameters: what is the organizational and legal form, on what basis does the company operate, what does it do, how many years has it existed on the market.

In addition, here you should analyze the market over the last 5 years in which the company operates, and external factors, based on STEP analysis.

Analysis and diagnostics of the financial and economic activities of an enterprise imply a description of the resource potential of the organization. It includes the structure of property and the sources of its formation, the assessment of fixed assets. It is also necessary to determine the efficiency of using the immobilized part of the assets (fixed assets that are in operation are considered) and analyze the structure of key groups of assets.

It is necessary to characterize the organization’s labor resources.

The next major block in the analysis of the management of an enterprise is the determination of its financial condition. It is necessary to consider how financially stable, liquid, and solvent this enterprise is. One of the important characteristics is whether the organization's activities are stable from a long-term vision.

At the end, an analysis of the efficiency of the enterprise is carried out. Here you can review the results of the organization’s functioning (profit, losses), assess profitability, and make calculations

The analysis and diagnosis of the financial and economic activities of the enterprise ends with a generalization of the strengths and weaknesses of the company for all key indicators that were obtained during the assessment. It is necessary to highlight the following points: how optimal is the share of its net assets, whether they correspond to standard values ​​and whether the company has enough funds to pay off current obligations.

IX Analysis and diagnostics of the financial and economic activities of the enterprise.

Analysis of the financial and economic activities of the enterprise, its essence and role in production management.

The term analysis in translation means dividing, dismembering and has a modern interpretation: analysis, reasoning, decomposition into its component parts. This division allows us to understand the essence of the object, phenomenon or process being studied in the environment around us. Practice shows that analysis does not always allow one to comprehend an economic phenomenon and the need to establish connections between individual parts of the subject under study and combine them into a single whole.

ACD of an enterprise combines the methods of induction and deduction. This means that while examining the individual, the analysis also takes into account the general. When studying the activities of the production team and individual performers, the indicators of the workshop and the place of the given team in it are taken into account; The workshop and enterprises, enterprises and joint-stock companies are considered in the same ratio.

The purpose of the AHD enterprise– increasing the efficiency of its work on the basis of a systematic study of all types of activities and generalization of their results.

Subject of AHD enterprises are the final results of work, the reasons for their changes and possible economic consequences. The final result of management can be characterized by the financial condition of the enterprise. The mass of profit received, v products produced and sold, the level of technical and social. development.

Analysis task– to reveal and understand the main reasons and factors that influenced the financial and economic state of the enterprise at the moment.

Efficiency of management decisions determined by the quality of analytical research. Accounting, planning and analysis ensure the quality of management decisions.

Without reliable and complete information, it is almost impossible to make management decisions.

To optimize control it is necessary have a clear understanding of the trends and nature of changes in the economy of the enterprise. Achieving this information is possible on the basis of analysis. During the analysis process, the primary information is checked, compliance with established forms, the correctness of arithmetic calculations, reducibility and comparability of indicators are determined. This information is processed, deviations are determined and compared, the influence of factors on the analyzed object is determined, reserves and ways of using them, as well as errors and shortcomings are identified. Based on the results of the analysis, management decisions are made. Consequently, the analysis substantiates management decisions, ensures objectivity and efficiency of production management.

Thus, ensuring the effective functioning of enterprises requires economically competent management of their activities, which is determined by the ability to analyze it.

Diagnostics of financial and economic activities and its significance for the enterprise.

Financial condition of the enterprise– characterized by a system of indicators reflecting the state of capital in the process of its circulation and the ability of the enterprise to finance its activities. The financial condition can be stable, unstable and in crisis. To ensure financial stability, an enterprise must have a flexible capital structure and be able to organize its movement over expenses in order to maintain solvency and create conditions for normal functioning. The main goal of the financial activity of an enterprise is reduced to one strategic task - increasing equity capital and ensuring a stable position in the market. To do this, it must constantly maintain solvency and profitability, as well as the optimal structure of assets and liabilities of the balance sheet.

Solvency is an external manifestation of the financial condition of an enterprise, reflecting the balance of cash and commodity flows, income and expenses.

Profitability is a relative indicator of profit.

Profit– the amount received from sales volume.

The main objectives of the analysis: 1. Timely and objective diagnosis of the financial condition of the enterprise. 2. Search for reserves for improving the financial condition of the enterprise, its solvency and financial stability. 3. Development of specific recommendations. 4. Forecasting possible financial results and developing models of financial condition for various options for using resources.

Main sources of information for analysis the financial condition of the enterprise is: - the reporting balance sheet; - Profits and Losses Report; - statement of changes in capital; - cash flow statement.

Balance sheet– a generalized model reflecting the sources of raising money for business and their use.

Funds in the balance sheet assets are grouped into two sections: 1. Long-term assets : fixed assets and intangible assets, long-term financial investments, construction in progress. 2. Information is provided on current assets, which include stocks of raw materials, work in progress, state enterprises, all types of accounts receivable, cash, bank, cash desk.

Liability balance(obligations of the enterprise) are presented in three sections: Capital and reserves, long-term and short-term liabilities.

Capital- these are the funds that an enterprise has to carry out its activities in order to make a profit.

Authorized capital– the amount of funds of the founders to ensure statutory activities.

Extra capital– as a source of funds, enterprises are formed as a result of the revaluation of property and the sale of shares above their nominal value.

Reserve capital– created in accordance with the law or in accordance with the constituent documents of the enterprise.

Not distributive profit(uncovered loss) of the reporting period is reflected in the balance sheet as an accumulated total from the beginning of the year.

Analysis of the financial and economic activities of an enterprise can be classified according to various evaluation criteria.

According to industry, which is based on the social division of labor, the analysis is divided into sectoral, the methodology of which takes into account the specifics of individual sectors of the economy (industry, transport, construction, etc.), and intersectoral, which is the theoretical and methodological basis for the analysis of economic activity in all sectors of the economy.

Based on time the analysis can be preliminary (prospective), and subsequent (retrospective) analysis based on the results of activities for a particular period.

Promising analysis is the analysis of the results of economic activities in order to determine their possible values ​​in the future. Carried out before business transactions are carried out, it is necessary to justify management decisions and plans, to predict future results. The starting point of this type of analysis is the recognition of the fact of continuity or a certain stability. changes in economic indicators from one reporting period to another.

Subsequent (retrospective) the analysis is carried out after the completion of business transactions. It is used to monitor the implementation of the plan, identify unused reserves, and evaluate the results of the enterprise.

Retrospective analysis, in turn, is divided into operational and final (final). Operational analysis is close in time to the moment of business transactions. Associated with the daily study of the functioning of the enterprise and the rapid identification of shortcomings. miscalculations in work, unused reserves. This allows you to constantly evaluate the results of your work and eliminate negative factors in a timely manner. Distinctive features: use of natural indicators, relative inaccuracy. associated with approximation in calculations.

Final (final) the analysis is carried out on the basis of official reporting and accounting for the current planned reporting periods of work. Allows you to evaluate the performance of the enterprise for a month, quarter, year on an accrual basis. The main task of this analysis is an objective assessment of the results of commercial activities and a comprehensive identification of unused reserves. mobilizing them to improve the operation of the enterprise. The results of this analysis are used to solve strategic management problems. This analysis also has a drawback - the identified reserves mean lost opportunities to improve the operation of the enterprise, because The control system receives information, as a rule, late, so it is no longer possible to make up for shortcomings and lost opportunities. The most complete and objective type of analysis of economic activity.

By spatial feature It is possible to distinguish intra-farm and inter-farm analysis. On-farm analysis studies the activities of only the enterprise under study and its structural divisions. In inter-farm analysis, the performance results of two or more enterprises are compared. This allows you to better assess the competitiveness of the enterprise.

Analysis classification is important by management objects. Economic activity (managed system) consists of separate subsystems: economics, engineering, technology, management and organization of production, social conditions, etc. Depending on the interests of the governing body, the aspect of analysis may be shifted towards any subsystems of economic activity. In this regard, the following are highlighted:

· technical and economic analysis, which is dealt with by the economic and technical services of the enterprise (chief engineer, chief technologist, etc.). Technical and economic analysis involves the study of economic activities not only at the enterprise level, but also at the level of its production divisions (departments, branches) in order to identify intra-economic reserves. The depth of study of an object is achieved through the study of technology. technology, production organization. For the study, not only general indicators are used, but also private ones, in cost and natural units of measurement;

· financial and economic analysis (financial services of the enterprise, financial and credit authorities) focuses on the financial results of the enterprise: the efficiency of using its own and borrowed capital, increasing the financial stability of the enterprise, identifying reserves for profit growth, etc.;

· audit (accounting) analysis carried out for the purpose of assessing and forecasting the financial condition and financial stability of business entities;

· socio-economic analysis(economic services, statistical agencies, sociological laboratories, etc.) studies the relationship between social and economic processes. their influence on each other and on the economic results of economic activity;

· economic-statistical analysis(statistical authorities) is used to study mass social phenomena at different levels of management: enterprise, industry, region, etc.

According to the method of studying the object- comparative, factorial, economic-mathematical, functional - cost, etc. Comparative analysis is limited to comparison of reporting indicators with the indicators of the current year plan, data from previous years. Factor analysis is aimed at identifying the magnitude of the influence of factors on the growth and level of performance indicators. Using economic and mathematical analysis, the most optimal option for solving an economic problem is selected, and reserves for increasing production efficiency are identified through more complete use of available resources. Functional-cost analysis is a special type of analysis. Its main goal is to reduce material and labor costs by eliminating unnecessary parts, elements, and replacing materials. design changes to the product, etc. Its objects are products, technological processes, production, organizational, and information structures.

By subjects, those. Who carries out the analysis (management, economic services, auditors, investors, credit, financial authorities, etc.), distinguishes between internal and external analysis. A developed market economy gives rise to the need to differentiate analysis into internal management And external financial analysis. Internal management analysis is an integral part of management accounting, i.e. information and analytical support for enterprise management. External financial analysis is an integral part of financial accounting that serves external users of information about the enterprise, who act as independent subjects of economic analysis based on data, usually from public financial statements.

By frequency- one-time (episodic) and periodic (systematic)

Each of these forms of analysis is unique in content, organization and methodology.