Any enterprise operates in macro- and microenvironment. It has a whole set of resources that are used in the process of activity. These are technical and technological, spatial, informational, personnel, financial and many others. In this regard, the economic activity of the organization should be analyzed. This is a laborious process, but it is of great practical importance. It is useful to give a definition. The economic activity of the enterprise consists in the implementation of financial, production and investment processes, as well as in providing them with the necessary resources. This term is especially important for economic analysis, since it is precisely this term that is its subject.

Economic activity of the enterprise. Main types

The economic activity of any enterprise can be divided into main and reproduction. The first group includes processes and means directly related to the production process. The reproduction of fixed assets takes the form of capital investments. This includes capital construction, the process of purchasing and repairing fixed assets, and so on. In other words, the second group includes all business operations aimed at restoring, replenishing, and modernizing facilities.

Economic activity. Indicators for analysis

Any enterprise is studied from different angles to get a complete picture of its condition. For this purpose, different indicators are used. It is necessary to take into account the specifics of the organization, its industry and other factors. The volume of production costs, the cost of production, the volume of gross and marketable output, financial performance, the profit of the enterprise, its profitability, the presence or absence of an investment component, and many others can be used as indicators. There are complex relationships between all these elements. The economic indicator itself is not considered as a whole, but as a result of the influence of various factors on it. Management personnel have to constantly monitor the slightest changes in actual results in comparison with their planned values. Some emerging problems can be solved by applying a simple algorithm of actions, and some require serious and detailed study.

Any of us, living in a society, constantly encounters a wide variety of economic problems along the way. One of them is the satisfaction of needs (food, education, clothing, rest). It should also be mentioned the need to choose a particular field of activity, whether there are enough funds to purchase the desired product, and much more. So we can say that the economy is an integral part of the life of a modern person. We regularly use economic terminology in our speech without noticing it ourselves. For example, money, expense, income, salary level and many others. Enterprises, in turn, are the basis of the economy, as they produce various goods, perform works and services.

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1. INTRODUCTION……………………………………………………………….

2. MAIN PART……………………………………………………

2.1 THEORETICAL PART………………………………………..

2.1.1 ANALYSIS OF LABOR PRODUCTIVITY FOR

INDUSTRIAL ENTERPRISES…………………… …

2.2 PRACTICAL PART………………………………………...

2.2.1 AGGREGATED BALANCE…………………….………

2.2.2. EVALUATION OF COMPOSITION AND STRUCTURE DYNAMICS

BALANCE ASSETS………………………………………….

2.2.3. EVALUATION OF COMPOSITION AND STRUCTURE DYNAMICS

LIABILITY BALANCE……………………………………………

2.2.4. FINANCIAL SUSTAINABILITY ANALYSIS

ENTERPRISES…………………………………………………

2.2.5. RELATIVE INDICATORS OF FINANCIAL

STABILITY……………………………………………...

2.2.6. LIQUIDITY ANALYSIS AND

SOLVENCY OF THE ENTERPRISE……………….

2.2.7. CASH FLOW ANALYSIS…………….

3. CONCLUSION……………………………………………………………

4. REFERENCES………………………………………………..

5. APPENDICES…………………………………………………………….

1. INTRODUCTION

The transition to a market economy requires enterprises to increase production efficiency, competitiveness of products and services based on the introduction of scientific and technological progress, effective forms of management and production management, overcoming mismanagement, enhancing entrepreneurship, initiative, etc.

An important role in the implementation of this task is assigned to the analysis of the financial and economic activities of enterprises. With its help, the ways of development of the enterprise are chosen, plans and management decisions are developed, as well as control over their implementation is carried out, reserves for increasing production efficiency are identified, the performance of the enterprise, its divisions and employees is evaluated.

Analysis of the financial and economic state of the enterprise begins with the study of the balance sheet, its structure, composition and dynamics. For a complete study of the balance sheet, it is necessary to consider the following questions:

Basic concepts of balance;

Meaning and functions of balance

The structure of the balance sheet

First, let's define a balance sheet.

The balance sheet is information about the financial position of an economic unit at a certain point in time, reflecting the value of the property of the enterprise and the cost of funding sources.

In economics, the balance sheet is the main source of information. With it, you can:

Familiarize yourself with the property status of an economic entity;

Determine the solvency of the enterprise: will the organization be able to fulfill its obligations to third parties - shareholders, creditors, buyers, etc.

Determine the final financial result of the enterprise, etc.

The balance sheet is a way of reflecting in monetary terms the state, placement, use of enterprise funds in relation to their sources of financing. In form, the balance sheet consists of two sections of the Asset and Liabilities, the results of which are equal to each other, this equality is the most important sign of the correctness of the balance sheet.

The structure of the balance sheet is such that the main parts of the balance sheet and their articles are grouped in a certain way. This is necessary to perform analytical studies and assess the structure of the asset and liability.

When conducting a balance sheet analysis, the following should be considered:

The financial information included in the balance sheet is historical in nature, i.e. shows the position of the enterprise at the time of reporting;

In terms of inflation, there is a biased reflection in the time interval of the results of economic activity;

Financial statements carry information only at the beginning and end of the reporting period, and therefore it is impossible to reliably assess the changes that occur during this period.

Another important aspect of the analysis of the structure of the balance sheet is the definition of the relationship between the asset and the liability of the balance sheet, since in the process of production activity there is a constant transformation of individual elements of the asset and liability balance. Each liability group is functionally linked to the balance sheet asset, for example, loans are intended to replenish working capital. Some of the long-term liabilities finance both current and non-current assets. The same interaction is observed in the case of repayment of external obligations. Current assets must exceed short-term liabilities, that is, part of current assets repays short-term liabilities, the other part repays long-term liabilities, the rest goes to replenish equity.

2. MAIN PART

2.1 THEORETICAL PART

ANALYSIS OF LABOR PRODUCTIVITY AT INDUSTRIAL ENTERPRISES.

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.

To general indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms.

Private indicators - this is the time spent on the production of a unit of a product of a certain type (labor intensity of products) or the output of a product of a certain type in physical terms in one man-day or man-hour.

Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The most general indicator of labor productivity is average annual output per worker. Its value depends not only on the output of workers, but also on the share of the latter in the total number of industrial and production personnel, as well as on the number of days worked by them and the length of the working day (Fig. 1).

From here average annual output per worker can be represented as a product of the following factors:

GV = UD * D * P * SV. (1)

The calculation of the influence of these factors is carried out by the methods of chain substitution, absolute differences, relative differences or the integral method.

Rice. one . The relationship of factors that determine the average annual output of an employee of an enterprise

Must be analyzed change in average hourly output as one of the main indicators of labor productivity and a factor on which the level of average daily and average annual output of workers depends. The value of this indicator depends

from factors associated with changes in the labor intensity of products and its cost assessment. The first group of factors includes such as the technical level of production, the organization of production, unproductive time spent in connection with marriage and its correction. The second group includes factors associated with a change in the volume of production in terms of value due to a change in the structure of products and the level of cooperative deliveries. To calculate the influence of these factors on the average hourly output, the method of chain substitutions is used. In addition to the planned and actual level of average hourly output, it is necessary to calculate three conditional indicators of its value.

The first conditional indicator of average hourly output should be calculated under conditions comparable to the plan (for productive hours worked, with a planned production structure and with a planned technical level of production). To obtain this indicator, the actual volume of production of marketable products should be adjusted for the amount of its change as a result of structural shifts and cooperative deliveries ∆VPstr, and the amount of time worked - for unproductive time (Tn) and above-planned time savings from the implementation of scientific and technological progress (Tae) which must be predetermined. Calculation algorithm:

SVusl = (VPf±∆VPstr)/(Tf-Tn±Te)

If we compare the result obtained with the planned one, then we will find out how it has changed due to the intensity of labor in connection with the improvement of its organization, since the other conditions are the same:

Second conditional indicator differs from the first one in that, when calculating it, labor costs are not adjusted for Tae

Svusl2=(VPf± ∆VPstr)/(Tf-Tn)

The difference between the obtained and the previous result will show the change in the average hourly output due to extra time savings due to the implementation of scientific and technical progress measures

Third conditional indicator differs from the second one in that the denominator is not adjusted for unproductive time costs:

SVuslZ= (VPf ± А∆VPstr) /Тf

The difference between the third and second conditional indicator reflects the impact of unproductive time expenditure on the level of average hourly output.

If we compare the third conditional indicator with the actual one, we will find out how the average hourly output has changed due to structural changes in production.

An important role in studying the influence of factors on the level of average hourly output is played by the methods of correlation and regression analysis. AT multivariate correlation model of average hourly output the following factors can be included: capital-labor ratio or energy-to-labor ratio; the percentage of workers with the highest qualifications, the average life of equipment, the share of progressive equipment in its total cost, etc. The coefficients of the multiple regression equation show how many rubles the average hourly output changes when each factor indicator changes by one in absolute terms. In order to find out how the average annual output of workers has changed due to these factors, it is necessary to multiply the resulting increases in average hourly output by the actual number of man-hours worked by one worker:

∆GVхi = ∆СBxi, * Df * Pf.

To determine their impact on the average annual output of an employee, it is necessary to multiply the resulting increases in the average annual output of workers by the actual share of workers in the total number of production and industrial personnel: ∆GVхi = ∆GVх *Udf

To calculate the impact of these factors on the change in the volume of output, the increase in the average annual output of an employee due to the i-th factor should be multiplied by the actual average number of industrial and production personnel:

∆WPxi = ∆GWxi *PPP or change in average hourly output due to i-th multiply the factor by the actual value of the length of the working day, the number of days worked by one worker per year, the share of workers in the total number of employees and the average number of employees of the enterprise:

∆VPxi = ∆SVxi *Pf *Df *UDf *PPPf. (2)

You can achieve an increase in labor productivity by:

a) reducing the complexity of products, i.e. reducing labor costs for its production by introducing scientific and technical progress measures, comprehensive mechanization and automation of production, replacing outdated equipment with more advanced ones, reducing losses in working time and other organizational and technical measures in accordance with the plan;

b) a more complete use of the production capacity of the enterprise, since with an increase in production volumes, only the variable part of the cost of working time increases, while the constant remains unchanged. As a result, the time spent on producing a unit of output is reduced.

RSV \u003d SVv - Saf \u003d (VPf + RVP) / (Tf-R ↓T + Td) - (VPf / Tf)

where R T SW ~ reserve for increasing average hourly output; SVD, SVf - accordingly, the possible and actual level of average hourly output; R T VP - a reserve for increasing gross output through the implementation of scientific and technological progress; tf- the actual cost of working time for the release of the actual volume of production; R^T - a reserve for reducing working time due to the mechanization and automation of production processes, improving the organization of labor, raising the level of skills of workers, etc.; Td- additional labor costs associated with an increase in output, which are determined for each source of reserves for increasing production, taking into account the additional amount of work necessary for the development of this reserve, and production rates.

To determine the reserve for increasing output, it is necessary to multiply the possible increase in average hourly output by the planned working time fund for all workers:

RVP=RSV*Tv

2.2 PRACTICAL PART

2.2.1 AGGREGATED BALANCE SHEET

For analytical research and a qualitative assessment of the dynamics of the financial and economic condition of an enterprise, it is recommended to combine balance sheet items into separate specific groups - an aggregated balance sheet. The aggregated type of balance is used to determine the important characteristics of the financial condition of the enterprise and calculate a number of basic financial ratios.

In fact, the aggregated balance sheet implies a certain regrouping of the balance sheet items in order to allocate borrowed funds that are homogeneous in terms of terms of return.

On the basis of the aggregated balance of articles in section II of the balance sheet liabilities, the values ​​of Kt and Kt are obtained

Taking into account the fact that long-term loans and borrowings are directed mainly to the acquisition of fixed assets and capital investments, we will transform the original balance formula

Z+Ra =((Is+Kt)-F)+ (Kt+Ko+Rp)

From this we can conclude that, subject to the limitation of reserves and costs Z by the value (Is + Kt) -F

Z<(Ис+Кт)-F

The solvency condition of the enterprise will be fulfilled, i.e. cash, short-term financial investments and active settlements will cover the short-term debt of the enterprise (Kt + Ko + Rp)

Thus, the ratio of the cost of material working capital and the values ​​of own and borrowed sources of their formation determines the stability of the financial condition of the enterprise.

The total amount of reserves and costs Z of the enterprise is equal to the total of section II of the asset balance.

On the left side of the equality, it has the difference between the working capital of the enterprise and its short-term debt, on the right side, by the value of the Et indicator. Thus, these transformations make it possible to establish reasonable relationships between indicators of the financial condition of the enterprise.

Table No. 1 Balance sheet of the enterprise (in aggregate form).

2.2.2. EVALUATION OF THE DYNAMICS OF THE COMPOSITION AND STRUCTURE OF THE BALANCE ASSET

Assets are usually understood as the property in which money is invested. Become and sections of the balance are arranged depending on the degree of liquidity of the property, that is, on how quickly a given asset can acquire a monetary form.

Analysis of the asset makes it possible to establish the main indicators characterizing the production and economic activities of the enterprise:

1. The value of the property of the enterprise, the total balance sheet.

2. Immobilized assets, total of section I of the balance sheet

3. The cost of working capital, the result of section II of the balance sheet

With the help of analysis, you can get the most general idea of ​​the qualitative changes that have taken place, as well as the structure of the asset, as well as the dynamics of these changes.

Table No. 2 Analysis of the composition and structure of the asset balance

After analyzing the data of the analytical table No. 2, we can draw the following conclusions.

The total value of the property decreased during the reporting period by 1.68% (100-98.32), which indicates a decline in the economic activity of the enterprise;

Reducing the value of property by 25.48 rubles. was accompanied by internal changes in the asset: with a decrease in the value of non-current assets by 23.06 (a decrease of 1.9%), there was also a decrease in working capital by 2.42 (a decrease of 0.79%)

The decrease in the cost of non-current assets as a whole was due to a decrease in intangible assets by 1.26% and a decrease in the cost of working capital by 27.82%.

There was a decrease by 3.97 points in settlements with debtors.

Cash also increased by 29.4 points.

Based on the overall assessment of the balance sheet asset, a decrease in the productive potential of the enterprise was revealed, which is regarded as a negative trend.

2.2.3. EVALUATION OF THE DYNAMICS OF THE COMPOSITION AND STRUCTURE OF THE LIABILITY BALANCE

For a general assessment of the property potential of the enterprise, an analysis of the composition and structure of the obligations of the enterprise is carried out.

The liability of the balance sheet reflects the sources of financing of the enterprise's funds, grouped on a certain date according to their ownership and purpose. In other words, the passive shows:

The amount of funds invested in the economic activity of the enterprise;

The degree of participation in the creation of the property of the organization.

Liabilities to owners constitute an almost constant part of the balance sheet liability, which is not subject to repayment during the operation of the organization.

An important aspect of the analysis of the structure of the balance sheet is the definition of the relationship between the asset and the liability of the balance sheet, since in the process of production activity there is a constant transformation of individual elements of the asset and liability balance. Each liability group is functionally related to an asset. Non-current assets are associated with equity and long-term liabilities, and current assets with short-term liabilities and long-term liabilities.

It is believed that in a normally functioning enterprise, current assets should exceed short-term liabilities. The other part repays long-term obligations, the rest goes to replenish equity

Table No. 3 Analysis of the composition and structure of the balance sheet liabilities.

The data in table No. 3 indicates that the decrease in the value of property is mainly due to a decrease in the company's own funds. Equity capital decreased by 25.48 rubles

It should also be noted that the company practically does not attract long-term borrowed funds, i.e. there is no investment in production. Attention is drawn to the fact that in the composition of short-term liabilities, a significant amount is occupied by accounts payable in the absence of short-term bank loans, i.e. financing of working capital comes mainly from accounts payable. Its share in the structure of the company's liabilities decreased to 62.86%.

In general, there is a low autonomy of the enterprise (the share of equity capital was 35.22%) and a low degree of use of borrowed funds.

2.2.4. ANALYSIS OF THE FINANCIAL STABILITY OF THE ENTERPRISE

One of the main tasks of the analysis of the financial and economic state is the study of indicators characterizing the financial stability of the enterprise. The financial stability of an enterprise is determined by the degree of provision of reserves and costs by own and borrowed sources of their formation, the ratio of the volume of own and borrowed funds and is characterized by a system of absolute and relative indicators

In the course of production activities at the enterprise, there is a constant formation (replenishment) of stocks of inventory items. For this, both own working capital and borrowed funds (long-term and short-term loans and borrowings) are used; Analyzing compliance or discrepancy (surplus or shortage), funds for the formation of stocks and costs, determine the absolute indicators of financial stability.

Table No. 4 Analysis of the financial stability of the enterprise.

Continuation of table No. 4

The data of table No. 4 give us the opportunity to understand that this enterprise is in a critical position, this is determined by the conditions:

three-dimensional indicator S=(0.0.0)

A financial crisis is the brink of bankruptcy: the presence of overdue accounts payable and receivables and the inability to pay them on time. In a market economy, with repeated repetition of such a situation, the enterprise is threatened with declaring bankruptcy.

This conclusion is made on the basis of the following conclusions:

Stocks and costs are not covered by own working capital

The main reason for the deterioration of the financial position of the enterprise is that its own working capital and the total value of the sources of formation (Еа) decreased by 94.73%.

2.2.5. RELATIVE INDICATORS OF FINANCIAL STABILITY

The main characteristic of the financial and economic condition of an enterprise is the degree of dependence on creditors and investors. It is desirable that in the financial structure of the organization there should be a minimum of own capital and a maximum of borrowed capital. Borrowers evaluate the stability of the enterprise by the level of equity capital and the probability of bankruptcy.

Financial stability depends on the state of own and borrowed funds.

The analysis is carried out by calculating and comparing the obtained values ​​of the coefficients with the established base values, as well as studying their dynamics from changes during the reporting period.

Table No. 5 Calculation and analysis of relative financial stability ratios.

Continuation of table No. 5

Based on the data in Table 5, we can conclude that financial independence is high. This is confirmed by the high value of the autonomy coefficient (Ka). Despite the decrease in the property potential of the enterprise by 1.75%, it managed to maintain its financial position. However, there is a decrease in the maneuverability coefficient, it decreased by 7.4%, and at the end of the year its value was 1.26. This is due to the fact that most of the funds are invested in non-current assets, which is confirmed by the low value of the ratio of mobile and immobilized funds (Km/i).

2.2.6. ANALYSIS OF LIQUIDITY AND SOLVENCY OF THE ENTERPRISE.

The need to analyze the liquidity of the balance sheet arises in market conditions due to the strengthening of financial constraints and the need to assess the creditworthiness of the enterprise. The liquidity of the balance sheet is defined as the degree of coverage of the obligations of the enterprise by its assets, the period of transformation of which into cash corresponds to the maturity of the obligations.

The liquidity of assets is the reciprocal of the liquidity of the balance sheet by the time the assets are converted into cash. The less time it takes for this type of asset to acquire a monetary form, the higher its liquidity.

Analysis of the liquidity of the balance sheet consists in comparing the assets of the asset, grouped by the degree of their liquidity and arrangement in descending order of liquidity, with the liabilities of the liability, grouped by their maturity and arranged in ascending order of terms.

Table No. 6 Analysis of the liquidity of the balance sheet of the enterprise.

Continuation of table No. 6

The asset of this balance sheet was filled in by an accountant, not taking into account some factors, which led to the discrepancy between the table on the asset balance sheet.

The data in table No. 6 make it clear and evaluate not only the enterprise, but also how the balance sheet was filled.

After analyzing this table, we will see that at this enterprise there is a lack of the most liquid, quickly selling and difficult to sell assets, but there are too many slowly selling assets.

The percentage of coverage of obligations is very small, which gives a negative characteristic of this enterprise.

2.2.7. CASH FLOW ANALYSIS.

The need for cash flow analysis is due to the fact that sometimes a rather paradoxical situation arises in economic activity when a profitable enterprise cannot make settlements with its employees.

The main purpose of the cash flow analysis is to assess the ability of the enterprise to generate cash in the amount and in time required to implement the planned costs. The solvency and liquidity of an enterprise are often dependent on the real cash flow of the enterprise in the form of a stream of cash payments passing through the accounts of an economic entity.

Table No. 7 Calculation and analysis of liquidity ratios

After analyzing table number 7, we see that:

In the reporting period, the cash balance increased by 0.05 rubles. and at the end of the period amounted to 0.44 rubles.

Accounts receivable decreased by 3.54, which amounted to 85.74 at the end, while inventories increased by 1.07.

3. CONCLUSION

After a fairly thorough analysis of the enterprise on its balance sheet, it is possible to give a complete description of the work of the enterprise in the reporting period.

What is clearly shown in this course project.

After all, having analyzed the balance sheet of the enterprise, it became clear to us that the enterprise almost does not carry out operations, take at least a current account, it has changed by 0.05 t.r for the reporting period. The situation is similar with other operations at this enterprise.

Having made all the calculations and conclusions, it becomes clearly visible that this enterprise is in a critical situation and that if measures are not taken by the management of this enterprise in the near future, then most likely the enterprise is not waiting for fun to take into account, namely bankruptcy.

4. LIST OF LITERATURE

Theory of economic analysis.

Edited by Bakanov M.I., Sheremet.A.D.

Method of financial analysis

Finance and statistics MOSCOW 1993

Edited by Sheremet.A.D. Saifulin R.S.

Analysis of the economic activity of the enterprise

MINSK1998 IP "Ekoperspektiva"

Edited by Savitskaya G.V.

Financial and economic condition of the enterprise

MOSCOW 1999

Edited by Bykodorov V.L. Alekseev P.D.

On the analysis of the solvency and liquidity of the enterprise

Accounting 1997#11

Edited by Fazevsky V.N.

Economic activity of the enterprise is the production of products, the provision of services, the performance of work. Economic activity is aimed at making a profit in order to satisfy the economic and social interests of the owners and the workforce of the enterprise. Economic activity includes the following stages:

• scientific research and development work;
• production;
• auxiliary production;
• maintenance of production and sales, marketing;
• sales and after-sales support.

Analysis of the economic activity of the enterprise

Makes the FinEkAnalysis program.

Analysis of the economic activity of the enterprise this is a scientific way of understanding economic phenomena and processes, based on the division into component parts and the study of the variety of connections and dependencies. This is an enterprise management function. Analysis precedes decisions and actions, justifies the scientific management of production, increases objectivity and efficiency.

Analysis of the economic activity of the enterprise consists of the following areas:

• The financial analysis
  • Solvency analysis, %20%20%D0%B8%20 financial stability,
• Management analysis
• Evaluation of the place of the enterprise in the market of this product,
• Analysis of the use of the main factors of production: means of labor, objects of labor and labor resources,
• Evaluation of the results of production and sales of products,
• Making decisions on the range and quality of products,
• Development of a strategy for managing production costs,
• Determination of the pricing policy,

Indicators of economic activity of the enterprise

The analyst, according to the specified criteria, selects indicators, forms a system from them, and makes an analysis. The complexity of the analysis requires the use of systems, rather than individual indicators. The indicators of economic activity of the enterprise are divided into:

1. value and natural, - depending on the underlying meters. Cost indicators - the most common type of economic indicators. They generalize heterogeneous economic phenomena. If an enterprise uses more than one type of raw materials and materials, then only cost indicators can provide information on the generalized amounts of receipts, expenditures, and the balance of these items of labor.

natural indicators are primary, and cost - secondary, since the latter are calculated on the basis of the former. Economic phenomena, such as the cost of production, distribution costs, profit (loss) and some other indicators are measured only in cost terms.

2. quantitative and qualitative, - depending on which side of phenomena, operations, processes is measured. For results that can be quantified, use quantitative indicators. The values ​​of such indicators are expressed as some real number that has a physical or economic meaning. These include:

1. All financial indicators:

• revenue,
• net profit,
• fixed and variable costs,
• profitability,
• turnover,
• liquidity, etc.

2. Market indicators:

• volume of sales,
• market share,
• size/growth of the customer base, etc.

3. Indicators characterizing the efficiency of business processes and activities for training and development of the enterprise:

• labor productivity,
• the production cycle,
• lead time,
• staff turnover,
• number of employees trained, etc.

Most of the characteristics and results of the work of the organization, departments and employees are not amenable to strict quantitative measurement. They are used to evaluate qualitative indicators. Qualitative indicators are measured with the help of expert assessments, by monitoring the process and results of work. These include, for example, indicators such as:

• relative competitive position of the company,
• customer satisfaction index,
• staff satisfaction index,
• command at work
• the level of labor and performance discipline,
• quality and timeliness of submission of documents,
• compliance with standards and regulations,
• execution of orders of the head and many others.

Qualitative indicators, as a rule, are leading, as they affect the final results of the organization's work and "warn" about possible deviations of quantitative indicators.

3. Volumetric and specific- depending on the application of individual indicators or their ratios. So, for example, the volume of output, sales volume, production cost, profit are volume indicators. They characterize the volume of this economic phenomenon. Volumetric indicators are primary, and specific indicators are secondary.

Specific indicators calculated on the basis of volume indicators. For example, the cost of production and its cost are volume indicators, and the ratio of the first indicator to the second, that is, the cost per ruble of marketable products, is a specific indicator.

Results of economic activity of the enterprise

Profit and income- the main indicators of the financial results of the production and economic activities of the enterprise.

Income is the proceeds from the sale of products (works, services) minus material costs. It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.

Income characterizes the amount of funds that the company receives for the period, and minus taxes is used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for the period, for a share in the authorized property (dividends), material assistance, etc.

Profit- part of the proceeds remaining after reimbursement of production and marketing costs. In a market economy, profit is the source of:

• replenishment of the revenue part of the state and local budgets,
• enterprise development, investment and innovation activities,
• satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.

The amount of profit and income is influenced by the volume of products, assortment, quality, cost, improvement of pricing and other factors. In turn, profit affects the profitability, solvency of the enterprise and others. The value of the gross profit of the enterprise consists of three parts:

• profit from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
• profit on the sale of material assets and other property (this is the difference between the sale price and the costs of acquiring and selling). Profit from the sale of fixed assets is the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;
• profit from non-sales operations, i.e. transactions not directly related to the main activity (income from securities, from equity participation in joint ventures, leasing property, excess of the amount of fines received over those paid, etc.).

Unlike profit, which shows the absolute effect of activity, profitability- a relative indicator of the efficiency of the enterprise. In general, it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is derived from the word "rent" (income).

Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the profit received in relation to the spent production resources. Product profitability and production profitability are often used. There are the following types of profitability:

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Analysis of financial and economic activity plays an important role in increasing the economic efficiency of the organization, in its management, in strengthening its financial condition. It is an economic science that studies the economics of organizations, their activities in terms of evaluating their work on the implementation of business plans, assessing their property and financial condition and in order to identify untapped reserves to improve the efficiency of organizations.

Acceptance of justified, optimal ones is impossible without a preliminary comprehensive, in-depth economic analysis of the organization's activities.

The results of the economic analysis carried out are used to establish reasonable planning targets. The indicators of business plans are set on the basis of actually achieved indicators, analyzed in terms of opportunities for their improvement. The same applies to regulation. The norms and standards are determined on the basis of the previously existing ones, analyzed from the point of view of the possibilities for their optimization. For example, the norms for the consumption of materials for the manufacture of products should be established taking into account the need to reduce them without compromising the quality and competitiveness of products. Consequently, the analysis of economic activity contributes to the establishment of reasonable values ​​of planned indicators and various standards.

Economic analysis helps to increase the efficiency of organizations, the most rational and efficient use of fixed assets, material, labor and financial resources, the elimination of unnecessary costs and losses, and, consequently, the implementation of a savings regime. The immutable law of management is to achieve the greatest results at the lowest cost. The most important role in this is played by economic analysis, which makes it possible, by eliminating the causes of excessive costs, to minimize and, consequently, maximize the value obtained.

The role of the analysis of economic activity in strengthening the financial condition of organizations is great. The analysis allows you to establish the presence or absence of financial difficulties in the organization, identify their causes and outline measures to eliminate these causes. The analysis also makes it possible to ascertain the degree of solvency and liquidity of the organization and predict the possible bankruptcy of the organization in the future. When analyzing the financial results of the organization's activities, the causes of losses are established, ways to eliminate these causes are outlined, the influence of individual factors on the amount of profit is studied, recommendations are made to maximize profits by using the identified reserves of its growth, and ways are outlined for their use.

The relationship of economic analysis (analysis of economic activity) with other sciences

First of all, the analysis of financial and economic activities is associated with. Among all those used in conducting, the most important place (more than 70 percent) is occupied by information provided by accounting and. Accounting forms the main indicators of the organization's activities and its financial condition (liquidity, etc.).

The analysis of economic activity is also associated with statistical accounting (). information provided by statistical accounting and reporting is used in the analysis of the organization's activities. In addition, a number of statistical research methods are used in economic analysis. Economic analysis is interconnected with audit.

auditors check the correctness and validity of the organization's business plans, which, along with accounting data, are an important source of information for economic analysis. Further, the auditors carry out a documentary check of the organization's activities, which is very important to ensure the reliability of the information used in the economic analysis. Auditors also analyze the profit, profitability and financial condition of the organization. Here audit comes into close interaction with economic analysis.

The analysis of economic activity is also associated with intra-economic planning.

The analysis of economic activity is closely connected with mathematics. When conducting research is widely used.

Economic analysis is also closely connected with the economy of individual sectors of the national economy, as well as with the economy of individual industries (engineering, metallurgy, chemical industry, etc.).

The analysis of economic activity is also interconnected with such sciences as , . In the process of conducting economic analysis, it is necessary to take into account the formation and use of cash flows, the features of the functioning of both own and borrowed funds.

Economic analysis is very closely related to the management of organizations. Strictly speaking, the analysis of the activities of organizations is carried out with the aim of implementing, on the basis of its results, the development and adoption of optimal management decisions that ensure an increase in the efficiency of the organization's activities. Thus, economic analysis contributes to the organization of the most rational and efficient management system.

Along with the specific economic sciences listed, economic analysis is certainly associated with. The latter sets out the most important economic categories, which serves as a methodological basis for economic analysis.

The objectives of the analysis of financial and economic activities

In the process of conducting economic analysis, identifying an increase in the efficiency of organizations and ways of mobilization, that is, the use of identified reserves. These reserves are the basis for the development of organizational and technical measures that must be carried out to activate the identified reserves. The developed measures, being optimal management decisions, make it possible to effectively manage the activities of the objects of analysis. Therefore, the analysis of the economic activity of organizations can be considered as one of the most important functions of management or, as the main method of substantiating decisions on the management of organizations. In the conditions of market relations in the economy, the analysis of economic activity is designed to ensure high profitability and competitiveness of organizations both in the short and in the longer term.

The analysis of economic activity, which arose as an analysis of the balance sheet, as balance science, continues to consider the analysis of the financial condition of the organization according to the balance sheet as the main direction of research (using, of course, other sources of information). In the context of the transition to market relations in the economy, the role of analyzing the financial condition of the organization is significantly increasing, although, of course, the importance of analyzing other aspects of their work is not diminished.

Methods of analysis of economic activity

The method of analysis of economic activity includes a whole system of methods and techniques. enabling the scientific study of economic phenomena and processes that make up the economic activity of the organization. Moreover, any of the methods and techniques used in economic analysis can be called a method in the narrow sense of the word, as a synonym for the concepts of "method" and "reception". The analysis of economic activity also uses the methods and techniques characteristic of other sciences, especially statistics and mathematics.

Analysis method is a set of methods and techniques that provide a systematic, comprehensive study of the influence of individual factors on changes in economic indicators and the identification of reserves for improving the activities of organizations.

1. The use of tasks (taking into account their validity), as well as the standard values ​​of individual indicators as the main criterion for assessing the activities of organizations, and their financial condition;
2. The transition from assessing the organization's activities based on the overall results of the implementation of business plans to detailing these results by spatial and temporal characteristics;
3. calculation of the influence of individual factors on economic indicators (where possible);
4. Comparison of indicators of this organization with indicators of other organizations;
5. Integrated use of all available sources of economic information;
6. Generalization of the results of the conducted economic analysis and a summary calculation of the identified reserves for improving the organization's activities.

In the process of conducting the analysis of economic activity, a large number of special methods and techniques are used, in which the systemic, complex nature of the analysis is manifested. Systemic nature of economic analysis It manifests itself in the fact that all economic phenomena and processes that make up the activity of the organization are considered as certain aggregates consisting of separate components, interconnected and generally with the system, which is the economic activity of the organization. When conducting an analysis, the relationship between the individual components of these aggregates, as well as these parts and the aggregate as a whole, and finally, between individual aggregates and the activities of the organization as a whole, is studied. The latter is considered as a system, and all of its listed components are considered as subsystems of various levels. For example, an organization as a system includes a number of workshops, i.e. subsystems, which are aggregates consisting of individual production sites and jobs, that is, subsystems of the second and higher orders. Economic analysis studies the interconnections of the system and subsystems of various levels, as well as the latter among themselves.

Analysis and evaluation of business performance

Analysis of the financial and economic activities of the enterprise makes it possible to assess the effectiveness of the business, that is, to establish the degree of efficiency of the functioning of this enterprise.

The main principle of economic efficiency is to achieve the greatest results at the lowest cost. If we detail this provision, then we can say that the effective activity of the enterprise takes place while minimizing the cost of manufacturing a unit of production in conditions of strict adherence to technology and production and ensuring high quality and.

The most general performance indicators are profitability, . There are private indicators that characterize the effectiveness of certain aspects of the functioning of the enterprise.

• efficiency of use of production resources at the disposal of the organization:
  • fixed production assets (here the indicators are , );
  • (indicators - personnel profitability, );
  • (indicators - , profit per one ruble of material costs);
• the effectiveness of the organization's investment activity (indicators - the payback period of capital investments, profit per one ruble of capital investments);
• efficiency of use of the organization's assets (indicators - turnover of current assets, profit per ruble of the value of assets, including current and non-current assets, etc.);
• efficiency of capital use (indicators - net profit per share, dividends per share, etc.)

Actually achieved private performance indicators are compared with planned indicators, with data for previous reporting periods, as well as with indicators of other organizations.

We present the initial data for analysis in the following table:

Indicators characterizing certain aspects of the financial and economic activity of the enterprise have improved. Thus, capital productivity, labor productivity and material productivity have increased, therefore, the use of all types of production resources at the disposal of the organization has improved. The payback period for capital investments has been reduced. The turnover of working capital accelerated due to the increase in the efficiency of their use. Finally, there is an increase in the amount of dividends paid to shareholders per share.

All these changes, which took place compared with the previous period, indicate an increase in the efficiency of the enterprise.

As a generalizing indicator of the effectiveness of the financial and economic activities of the enterprise, we use the level as the ratio of net profit to the sum of fixed and circulating production assets. This indicator combines a number of private performance indicators. Therefore, the change in the level of profitability reflects the dynamics of the efficiency of all aspects of the organization's activities. In our example, the level of profitability in the previous year was 21 percent, and in the reporting year 22.8%. Consequently, an increase in the level of profitability by 1.8 points indicates an increase in business efficiency, which is expressed in a comprehensive intensification of the financial and economic activities of the enterprise.

The level of profitability can be considered as a generalizing, integral indicator of business performance. Profitability expresses a measure of profitability, the profitability of the enterprise. Profitability is a relative indicator; it is much less than the absolute indicator of profit, is subject to the influence of inflationary processes and therefore more accurately shows the effectiveness of the organization. Profitability characterizes the profit received by the enterprise from each ruble of funds invested in the formation of assets. In addition to the considered profitability indicator, there are others that are covered in detail in the article “Profit and Profitability Analysis” of this site.

• general economic factors. These include: trends and patterns of economic development, achievements of scientific and technological progress, tax, investment, depreciation policy of the state, etc.
• natural and geographical factors: the location of the organization, the climatic features of the area, etc.
• Regional factors: the economic potential of a given region, investment policy in this region, etc.
• industry factors: the place of this industry in the national economic complex, market conditions in this industry, etc.
• factors determined by the functioning of the analyzed organization - the degree of use of production resources, compliance with the regime of savings in the costs of production and sale of products, the rationality of the organization of supply and marketing activities, investment and pricing policy, the most complete identification and use of on-farm reserves, etc.

It is very important to improve the efficiency of the functioning of the enterprise is to improve the use of production resources. Any of the indicators we have named, reflecting their use ( , ) is a synthetic, generalizing indicator, which is influenced by more detailed indicators (factors). In turn, each of these two factors is influenced by even more detailed factors. Consequently, any of the generalizing indicators of the use of production resources (for example, capital productivity) characterizes the effectiveness of their use only in general.

In order to reveal the true effectiveness, it is necessary to carry out more detailed of these indicators.

The main private indicators characterizing the efficiency of the enterprise should be considered the return on assets, labor productivity, material efficiency and turnover of working capital. At the same time, the latter indicator, in comparison with the previous ones, is more general, directly reaching such performance indicators as profitability, profitability, and profitability. The faster the turnover of working capital, the more efficiently the organization functions and the greater the amount of profit received and the higher the level of profitability.

The acceleration of turnover characterizes the improvement of both the production and economic aspects of the organization's activities.

So, the main indicators reflecting the effectiveness of the organization are profitability, profitability, profitability level.

In addition, there is a system of private indicators that characterize the effectiveness of various aspects of the functioning of the organization. Among the private indicators, the most important is the turnover of working capital.

A systematic approach to the analysis of financial and economic activities

Systems approach to the analysis of the financial and economic activities of the enterprise suggests her study as a certain totality, as a single system. The system approach also assumes that an enterprise or other analyzed object should include a system of various elements that are in certain relationships with each other, as well as with other systems. Consequently, the analysis of these elements that make up the system should be carried out taking into account both intrasystem and external relations.

Thus, any system (in this case, the analyzed organization or another object of analysis) consists of a number of interconnected subsystems. At the same time, the same system, as an integral part, as a subsystem, is included in another system of a higher level, where the first system is interconnected and interacts with other subsystems. For example, the analyzed organization as a system includes a number of workshops and management services (subsystems). At the same time, this organization, as a subsystem, is part of some branch of the national economy or industry, i.e. systems of a higher level, where it interacts with other subsystems (other organizations included in this system), as well as with subsystems of other systems, i.e. with organizations in other industries. Thus, the analysis of the activities of individual structural divisions of the organization, as well as individual aspects of the latter's activity (supply and marketing, production, financial, investment, etc.) should not be carried out in isolation, but taking into account the relationships that exist in the analyzed system.

Under these conditions, economic analysis must, of course, be systemic, complex and multifaceted.

In the economic literature, the concepts of " system analysis" and " complex analysis". These categories are closely related. In many respects, systemic and complex analysis are synonymous concepts. However, there are also differences between them. System approach to economic analysis involves an interconnected consideration of the functioning of individual structural divisions of the organization, the organization as a whole, and their interaction with the external environment, that is, with other systems. Along with this, a systematic approach means an interconnected consideration of various aspects of the activity of the analyzed organization (supply and marketing, production, financial, investment, socio-economic, economic-environmental, etc.). The systematic analysis is a broader concept compared to its complexity. Complexity includes the study of individual aspects of the organization's activities in their unity and interconnection. As a result, complex analysis should be considered as one of the fundamental parts of system analysis. The generality of the complexity and consistency of the analysis of financial and economic activities is reflected in the unity of the study of various aspects of the activities of a given organization, as well as in the interconnected study of the activities of the organization as a whole and its individual divisions, and, in addition, in the application of a common set of economic indicators, and, finally, in complex use of all types of information support for economic analysis.

Stages of analysis of the financial and economic activities of the enterprise

In the process of conducting a systematic, comprehensive analysis of the financial and economic activities of an enterprise, the following stages can be distinguished. At the first stage the analyzed system should be divided into separate subsystems. At the same time, it should be borne in mind that in each individual case, the main subsystems may be different, or the same, but having far from identical content. So, in an organization that manufactures industrial products, the most important subsystem will be its production activity, which is absent in a trade organization. Organizations providing services to the population have a so-called production activity, which differs sharply in its essence from the production activity of industrial organizations.

Thus, all the functions performed by this organization are performed through the activities of its individual subsystems, which are identified at the first stage of a systemic, comprehensive analysis.

At the second stage a system of economic indicators is being developed, which reflects the functioning of both individual subsystems of a given organization, that is, the system, and the organization as a whole. At the same stage, criteria for evaluating the values ​​of these economic indicators are developed based on the use of their normative and critical values. And finally, at the third stage of the implementation of a systemic, integrated analysis, the relationships between the functioning of individual subsystems of a given organization and the organization as a whole are identified, the economic indicators that express these relationships are determined and are under their influence. So, for example, they analyze how the functioning of the department for labor and social issues of a given organization will affect the value of the cost of manufactured products, or how the investment activity of the organization affected the amount of its balance sheet profit.

Systems approach to economic analysis enables the most complete and objective study of the functioning of this organization.

At the same time, one should take into account the materiality, significance of each type of identified relationships, the share of their influence on the total value of the change in the economic indicator. Subject to this condition, a systematic approach to economic analysis provides opportunities for the development and implementation of optimal management decisions.

When conducting a systematic, comprehensive analysis, it is necessary to take into account that economic and political factors are interrelated and have a joint impact on the activities of any organization and on its result. Political decisions taken by the legislative authorities must necessarily be in accordance with the legislative acts regulating the development of the economy. True, at the micro level, that is, at the level of individual organizations, it is very problematic to give a reasonable assessment of the influence of political factors on the performance of an organization, to measure their influence. As for the macro level, that is, the national economic aspect of the functioning of the economy, here it seems more realistic to indicate the influence of political factors.

Along with the unity of economic and political factors, when conducting a system analysis, it is also necessary to take into account the interconnectedness of economic and social factors. At present, the achievement of the optimal level of economic indicators is largely determined by the implementation of measures to improve the socio-cultural level of the organization's employees and improve their quality of life. In the process of conducting the analysis, it is necessary to study the degree of implementation of plans for socio-economic indicators and their relationship with other indicators of the activities of organizations.

When conducting a systematic, comprehensive economic analysis, one should also take into account unity of economic and environmental factors. In modern conditions of the activity of enterprises, the environmental side of this activity has become very important. At the same time, it should be borne in mind that the costs of implementing environmental protection measures cannot be considered only from the standpoint of momentary benefits, since the biological damage caused to nature by the activities of metallurgical, chemical, food and other organizations may become irreversible, irreplaceable in the future. Therefore, in the process of analysis, it is necessary to check how the plans for the construction of treatment facilities, for the transition to waste-free production technologies, for the beneficial use or implementation of planned returnable waste are fulfilled. It is also necessary to calculate the reasonable amounts of damage caused to the natural environment by the activities of this organization and its individual structural divisions. The environmental activities of the organization and its divisions should be analyzed in conjunction with other aspects of its activities, with the implementation of plans and the dynamics of the main economic indicators. At the same time, cost savings on environmental protection measures, in cases where it is caused by incomplete implementation of plans for these measures, and not by more economical use of material, labor and financial resources, should be recognized as unjustified.

Further, when conducting a systematic, comprehensive analysis, it is necessary to take into account that it is possible to obtain a holistic view of the organization's activities only as a result of studying all aspects of its activities (and the activities of its structural divisions), taking into account the relationships between them, as well as their interaction with external environment. Thus, in carrying out the analysis, we split the integral concept - the activity of the organization - into separate constituent parts; then, in order to verify the objectivity of analytical calculations, we carry out an algebraic addition of the results of the analysis, that is, individual parts, which together should form a complete picture of the activities of this organization.

The systemic and complex nature of the analysis of financial and economic activity is reflected in the fact that in the process of its implementation there is the creation and direct application of a certain system of economic indicators that characterize the activities of the enterprise, its individual aspects, the relationship between them.

Finally, the systemic and complex nature of economic analysis finds its expression in the fact that in the process of its implementation there is a complex use of the entire set of information sources.

So, the main content of the system approach in economic analysis is to study the influence of the entire system of factors on economic indicators based on intra-economic and external relations of these factors and indicators. At the same time, the analyzed organization, that is, a certain system, is divided into a number of subsystems, which are separate structural divisions and separate aspects of the organization's activities. In the course of the analysis, the complex use of the entire system of sources of economic information is carried out.

Factors to improve the efficiency of the organization

Classification of factors and reserves to improve the efficiency of the organization's economic activities

The processes that make up the financial and economic activities of the enterprise are interconnected. In this case, the connection can be direct, direct, or indirect, mediated.

The financial and economic activities of the enterprise, its effectiveness are reflected in certain. The latter can be generalized, that is, synthetic, as well as detailed, analytical.

All indicators expressing the financial and economic activities of the organization are interconnected. Any indicator, a change in its value, is influenced by certain reasons, which are usually called factors. So, for example, the volume of sales (sales) is influenced by two main factors (they can be called factors of the first order): the volume of output of marketable products and the change during the reporting period of the balance of unsold products. In turn, the values ​​of these factors are influenced by second-order factors, that is, more detailed factors. For example, the value of output is influenced by three main groups of factors: factors associated with the availability and use of labor resources, factors associated with the presence and use of fixed assets, factors associated with the availability and use of material resources.

In the process of analyzing the organization's activities, even more detailed factors of the third, fourth, and higher orders can be distinguished.

Any economic indicator can be a factor influencing another, more general indicator. In this case, the first indicator is called the factor indicator.

Studying the influence of individual factors on economic performance is called factor analysis. The main varieties of factor analysis are deterministic analysis and stochastic analysis.