Plan – lesson notes for the discipline “Analysis of financial and economic activities. Methodological development of lecture notes on the discipline “Analysis of financial and economic activities “Analysis of financial and economic activities”

MINISTRY OF EDUCATION AND SCIENCE

ARKHANGELSK REGION

State autonomous educational institution

Secondary vocational education in the Arkhangelsk region

« ARKHANGELSK POLYTECHNIC TECHNIQUE"

(SAOU SPO JSC "ATP")

Plan – lesson notes for the discipline “Analysis of financial and economic activities”

Pushina O.A.

Arkhangelsk 2014

Topic No. 1: “Techniques of economic analysis and their classification.”

Plan:

1. Techniques of economic analysis.

The economic information used varies in quantity, content and purpose; this involves checking the source data and processing it.

The process of information processing is an important stage of analytical work.

Processing economic information facilitates the perception of information, ensures comparability and reducibility of economic indicators used in the analysis.

Information must be comparable in terms of subject, object of study, time, methodology, calculation of indicators.

2. Classification of methods of economic analysis.

Analysis of any economic phenomenon or process begins with studying:

1) absolute values ​​are the main meters used as a basis for calculating relative and average values, and also as one of the meters of volumetric indicators;

2) relative quantities are indispensable in the analysis of dynamic phenomena; they act as a measure ratio when comparing two quantities, expressed as percentages or coefficients.

All of the following are used in analytical calculations:

Relative dynamics indicators characterize changes in the same indicator over time (plan implementation, sales growth rate relative to the base period taken as 100);

Relative values ​​of the structure show the share and specific weight of factors in the formation of aggregate indicators. They clearly illustrate both the entire aggregate and part of it (the share of non-current assets in the property of the enterprise);

Relative intensity values ​​are values ​​obtained by comparing two related indicators (capital productivity and profitability, labor productivity and output volume). They are purely analytical in nature.

Relative comparison values ​​are important in industry analysis, as well as in the analysis and assessment of competitive advantages, when the same characteristics of two different populations, groups, units (market share of competing firms) are compared.

3) average values ​​- they smooth out quantitative fluctuations of individual objects of study.

A new independent indicator is calculated, which can reveal the qualitative side of the phenomenon under study.

Types of averages:

Arithmetic average, simple and weighted;

Average chronological;

Harmonic mean weighted;

Fashion;

Median.

Using these values, it is possible to determine general trends and patterns in the development of economic processes.

4) comparison is the most common method of analysis. Each indicator used for assessment and control has meaning only in comparison with another.

A mandatory rule for using this technique is the comparability of indicators in terms of structure and conditions of their formation, because Only qualitatively homogeneous quantities can be compared.

Directions:

Identification of the degree of completion or non-fulfillment of a task when comparing reporting data with planned data;

Assessment of performance results over time and the trend of development of the economic process when comparing the actual indicators of the reporting period with similar indicators for a number of other years;

Identification of the place of the analyzed entity in the market among other competing entities;

Identification of unused reserves, production growth;

Comparison of performance results before and after the application of any measure;

Control over the use of all types of resources must be carried out by comparing actual indicators with standard ones.

Types of comparison:

Horizontal (temporal) analysis – comparison of each position with the previous one;

Vertical (structural) – determining the structure of the final indicators, determining the share of the specific weight of the parts in the resulting indicator;

Trend analysis - comparison over a number of years and determination of a new trend in the dynamics of indicators;

Unidimensional comparative analysis – comparison of one or more indicators of one object or several objects according to a single indicator;

Multidimensional comparative analysis - comparisons of the performance of several business entities on a wide range of indicators.

5) grouping – involves the classification of phenomena and processes. And also the reasons and factors that determine them.

In economic analysis, structural groupings are used to study the composition of business entities (by capacity, level of automation, size of fixed assets), and the structure of products (by assortment and nomenclature).

Topic No. 2: “Classification of types of economic analysis”

Plan:

2. Classification according to main characteristics.

1.Analysis of economic activity as a function of production management

Analysis of economic activity acts as a function of production management.

Control functions- a special type of management activity, a product of specialization in the field of management.

Classification of management functions

1. General - reflect the content of the management process.

2.Specific - reflect various control objects.

Any specific function can be implemented only with the help of general functions, because general functions cannot be carried out on their own without an application to any control object.

Main functions of economic activity:

1. Information support for management (collection, processing, organization of information about economic phenomena and processes)

2.Analysis of the progress and results of economic activity, its assessment of the possibility of improvement based on scientifically proven criteria.

3. Planning as a management function, which involves forecasting, long-term and current planning of the economic system.

4.Organization of the effective functioning of elements of economic mechanisms for the purpose of optimal labor, material and monetary resources and management decisions.

5. Monitoring the progress of implementation of business plans and management decisions.

2. Classification according to main characteristics

The classification of types of economic analysis is based on the qualification of management functions, since economic analysis is a necessary element in the performance of each economic management function.

Classification:

1.Depending on the nature of the control objects:

Industry analysis - takes into account the specifics of individual sectors of the economy (Industry, agriculture)

Intersectoral analysis - allows you to identify the interrelations of individual industries, the presence of internal connections between them, generalizes the experience of analyzing economic activities in different sectors of the economy.

2.According to the content of the management process:

Operational

Current (retrospective) based on the results of activities for a particular period

Prospective (forecast, preliminary)

3. Depending on the economic activity, the following are distinguished:

Technical and economic analysis is carried out by technical services. Its content is the study of the interaction of technical and economic processes and the impact on performance results.

Financial and economic – it is dealt with by financial services and credit authorities. The object of analysis is financial results, improvements in financial condition and solvency.

Management analysis - all services are engaged in it in order to provide information necessary for planning, control and making optimal management decisions. It is operational in nature, its results are a trade secret.

Economics statistical analysis - it is carried out by statistical bodies and is used to study mass social phenomena at different levels of management (enterprise, industry, region)

Economics and environmental analysis - carried out by environmental authorities and environmental services of the enterprise. Its content is the study of the interaction of environmental and economic processes related to the preservation and improvement of the environment and environmental costs

4.By frequency:

Periodic analysis

Annual analysis

Quarterly

Monthly

Decade

Everyday

Removable

One-time

Not periodic

5.According to the content and completeness of the issues being studied:

Complete analysis of all business activities

Local analysis of the activities of individual departments

Thematic analysis of selected economic issues.

6.According to the method of studying the object:

System

Complex

Functional - cost

Economic-mathematical

Diagnostic.

7.By the scope of the objects studied:

Solid

Selective

8. According to the degree of mechanization and automation of computing work - analysis in terms of data processing using calculating and keyboard machines.

9.by subjects:

Internal (managerial)

External (financial analysis)

Certain types of economic analysis are not found in their pure form in practice.

Topic No. 3: “Organization and methodology for conducting operational, current and future analysis.”

Plan:

1. Operational (situational) analysis.

2. Current (retrospective) analysis.

3.Prospective (predictive) analysis.

1. Operational analysis.

Based on the management and planning functions, operational analysis, current and future, is distinguished.

Operational– aimed at solving the problems facing the operational management of an economic entity. This analysis is carried out immediately after a business transaction or after a change in the situation over a short period.

Target: consists in promptly identifying shortcomings and timely influencing business processes to improve the economic situation.

It is characterized by the “programming” of economic situations and the use of standard solutions.

Task: is constant monitoring of the implementation of planned targets, production processes and sales of products, timely identification and use of on-farm reserves.

Operational analysis is close in time to the moment of business transactions: per shift, per day, per week, per decade. It is based on primary accounting data, direct observation of the production process, readings from instruments, mechanisms, production or other experience.

Operational analysis is based on natural performance indicators. It is carried out according to the following groups of indicators: production, shipment and sales of products, use of labor, equipment and material resources, cost, profit and profitability.

The characteristic features of operational analysis are: the study of natural indicators and relative inaccuracy associated with the approximation of calculations.

2. Current analysis.

Current analysis results of economic activities are carried out according to the most important reporting periods of management, mainly on the basis of official reporting and systematic accounting.

Current analysis carried out according to the current planned reporting periods of work. It evaluates the work of an economic entity for a month, quarter, half year, year, on a cumulative basis.

Current analysis is based on accounting and statistical reporting data.

Task: assessment of business results:

- comprehensive identification of unused reserves;

Mobilization of unused reserves in the future in order to increase production efficiency;

Ensuring full compliance of material and moral incentives based on labor results.

The results of the current analysis are used to solve strategic management problems.

Feature of this analysis is that the identified reserves mean forever lost opportunities for increasing production efficiency, since they relate to the previous period.

During this analysis, business situations are examined, the results are taken into account only in future work, since the control system receives information late and it is almost impossible to compensate for deficiencies

The current analysis is carried out mainly on the cost indicators of an economic entity by all economic and technical services.

In general, an analytical note for the annual report is drawn up for the business entity based on the results of the year’s work. It provides an assessment of the financial and economic activities for the year and identifies ways to improve the work.

Current analysis serves as the basis for future analysis.

3. Prospective analysis.

Promising is called the analysis of the results of economic activities in order to determine possible values ​​in the future.

Prospective and current analysis are closely related. Without current analysis, it is impossible to make a forward-looking analysis. Current gives the ability to see the future.

Feature perspective analysis is that:

1) all phenomena and processes of economic activity are considered from the perspective of the future, that is, development prospects;

2) it is impossible to fully take into account all the factors that determine this indicator.

Tasks:

1.forecasting economic activity;

2. scientific substantiation of long-term plans;

3. assessment of the expected implementation of plans.

Sequence of carrying out prospective analysis:

A range of generalizing indicators is established that characterize the prospects of an economic entity in the main areas of economic activity;

The sequence of indicator analysis is established based on the main areas of activity;

Connections between the most important groups of indicators are identified;

The market for a specific product or service is being studied;

The need for resources is determined;

The expected results of economic activity for production are assessed: cost, profit;

The degree of influence of factors in the future on the resulting indicators is determined.

Thus, operational, current and future analyzes are closely interrelated.

Current analysis is the basis of forward-looking analysis, while at the same time it incorporates the results of operational analysis.

ANALYSIS OF FINANCIAL AND ECONOMIC

ACTIVITIES OF THE ENTERPRISE

Lecture notes

annotation

The lecture notes discuss the methodological foundations of a comprehensive analysis of the financial and economic activities of an enterprise. Lecture notes are intended for students of economic specialties and teachers.

The main goal of the lecture notes is to familiarize students with modern methods of economic research into the production activities of an enterprise from the point of view of achieving positive results.

Ensuring the effective functioning of organizations requires economically competent management of their activities, which is largely determined by the ability to analyze it. With the help of a comprehensive analysis, development trends are studied, factors of change in performance results are deeply and systematically studied, business plans and management decisions are substantiated, their implementation is monitored, reserves for increasing production efficiency are identified, the results of the enterprise’s activities are assessed, and an economic strategy for its development is developed. In the system of economic management of industrial production, analysis plays a leading role, since it should help improve production efficiency and better use of material, technical, labor and financial resources.

Comprehensive analysis of economic activity is the field of knowledge that best unites all economic disciplines. It is based on a harmonious combination of production and financial analysis, providing an integrated, broad understanding of the production and financial activities of the enterprise. During the learning process, students must learn to understand the essence of economic phenomena and processes, their interrelation and interdependence, be able to detail, systematize and model them, determine the influence of factors, comprehensively evaluate the achieved results, and identify reserves for increasing the efficiency of the enterprise.

Introduction. 8

Topic 1. Concept, subject and method of economic analysis. 10

1.1. The concept of economic analysis. 10

1.2. Subject and method of science. 10

1.3. Economic analysis as one of the management functions

production.. 12

1.4. Objectives and principles of analysis. 12

1.5. Types of analysis. 14

1.6. Method of analysis. 15

1.7. Information support for analysis. 16

Topic 2. Traditional techniques and methods of economics

analysis. 18

2.1. Comparison method. 18

2.2. Method of relative and average values. 19

2.3. Balance method. 19

2.4. Grouping method. 20

Topic 3. Methods of deterministic factor analysis. 21

3.1. Chain substitution method. 21

3.2. Absolute difference method. 24

3.3. Method of relative differences. 24

Topic 4. Analysis of production and sales of products. 26

4.1. Analysis of the dynamics and implementation of the release plan and

sales of products. 28

4.2 Product structure analysis. thirty

4.3. Product range analysis. 33

4.4. Analysis of the rhythm of quality product release. 38

4.6. Analysis of shipment and sales of products. 40

Topic 5. Analysis of the status and use of basic

production assets. 43

5.1. Analysis of the volume, dynamics and structure of the main ones. 44

production assets. 44

5.2. Analysis of the technical condition and movement of the main

production assets. 49

5.3. Analysis of the effectiveness of the use of basic

production assets. 53

5.4. Capacity utilization analysis

enterprises. 56

Topic 6. Analysis of the use of material resources

enterprises. 58

6.1. Analysis of logistics. 59

6.2. Assessing the effectiveness of the use of material

resources. 61

Topic 7. Analysis of the use of labor resources and funds

wages at the enterprise. 66

7.1. Analysis of the enterprise's labor supply

resources. 66

7.2. Analysis of labor movement... 68

7.4. Labor productivity analysis. 72

Topic 8. Analysis of production costs and costs

products. 76

8.1. Analysis of the total cost of production 78

8.2. Analysis of costs per ruble of manufactured products. 80

8.3. Analysis of costs by costing items. 81

Topic 9. Profit and profitability analysis. 84

9.1. Analysis of financial results from sales

products (works and services) 86

9.2. Cost-benefit analysis. 90

Topic 10. Analysis of the financial condition of the enterprise. 94

10.1. Preliminary Economic and Financial Review

position of the enterprise. 95

10.2. Analysis of solvency and liquidity of the balance sheet. 99

10.3. Analysis of liquidity and solvency indicators

enterprises. 102

10.4. Analysis of financial stability. 105

10.5. Analysis and assessment of real opportunities

restoring the solvency of the enterprise. 112

References.. 115

Introduction

Analysis and diagnostics of financial and economic activities belong to the cycle of general professional disciplines. The purpose of studying this discipline is to teach the student methods and techniques for analyzing business activities.

Economic analysis is closely related to a number of economic and non-economic sciences. This is, first of all, economic theory and enterprise economics, planning and production management. Without knowledge of accounting, the basics of financing and lending, it is impossible to conduct a comprehensive analysis of economic activity. Analysis is also closely related to statistics and mathematics, production technology.

Analysis and diagnostics of the financial and economic activities of an enterprise - a comprehensive study of the production and economic activities of an enterprise with the aim of objectively assessing its results and its further development and improvement.

Subject The study of economic analysis is the enterprise, its organizational structure, assets and liabilities. Economic analysis, by its definition, deals with economic processes, which include the production and sale of products using fixed and working capital, the formation and distribution of profits, and so on.

Object of study of economic analysis can be considered the economic processes of enterprises, associations, organizations that develop under the influence of objective and subjective factors.

To the most important tasks analysis courses include:

1) ensuring the scientific and economic validity of the enterprise’s activity plans. Economic analysis is the scientific basis for drawing up a business plan, a financial recovery plan, a plan for production and economic activity;

2) an objective and comprehensive study of the quality of implementation of enterprise plans;

3) determining the economic efficiency of using material, labor and financial resources;

4) control over compliance of the enterprise’s activities with the principles of self-sufficiency and self-financing;

5) identification and assessment of internal production reserves for increasing the efficiency of the enterprise;

6) assessment of the solvency of the enterprise in order to diagnose and prevent its bankruptcy.

By consumers The information resulting from the analysis is usually provided by the owners of the enterprise, its administration and potential investors.

The student must be able to solve the following problems

Conduct an analysis of the financial and economic activities of enterprises of various organizational and legal forms;

Conduct diagnostics of the production and economic potential of the enterprise;

Determine enterprise development trends.

In the first part of the discipline, general issues of the theory of economic analysis are studied. Such concepts as subject and object of analysis are considered. Modeling of factor systems in deterministic analysis, types of factor models and methods of their construction are studied.

In the second part of the course, various techniques for analyzing the results of business activities are studied. These are methods for analyzing the use of various factors of production, analyzing the financial condition and financial results of operations, analyzing the costs of production and sales of products, etc., that is, a methodology is given for analyzing various aspects of the enterprise’s activities.

Topic 1. Concept, subject and method of economic

1.1 Concept of economic analysis

Analysis (translated from the Greek “analyzis” - to divide, dismember) is a way of understanding objects and environmental phenomena, based on dividing the whole into its component parts and studying them in all the variety of connections and dependencies. Thus, analysis consists of determining the essence of a process or phenomenon based on the study of all its component parts and identifying the patterns of its development.

Economic analysis as a science is the result of the development of productive forces and production relations. In the context of expanding the scale of production and the creation of complex production systems, the role of economic analysis in the process of making management decisions is constantly increasing.

A distinction is made between general theoretical economic analysis (macroeconomic), which studies economic phenomena and processes at the level of the global and national economy, and economic analysis at the level of an economic entity (microeconomic), which studies the economics of individual enterprises.

1.2 Subject and method of science

Like all other economic sciences, economic activity analysis studies the economic activities of an enterprise, economic phenomena and processes occurring in the enterprise.

The subject of economic activity analysis are the cause-and-effect relationships of economic phenomena and processes in the enterprise (i.e., up to the balance sheet). The objects of analysis are the economic results of economic activity, such as production and sales of products, cost, use of various factors of production, financial condition and results, profit, etc.

Method economic analysis - a systematic, comprehensive study, measurement and generalization of the influence of factors on the results of an enterprise's activities by processing with special techniques a system of plan indicators, accounting, reporting and other sources of information in order to increase production efficiency.

Characteristic features of the method of analyzing economic activity are the need for constant comparison; the need to study internal contradictions, positive and negative aspects of each phenomenon and process; taking into account all relationships; quantitative assessment of cause-and-effect relationships; systems approach; development and use of a system of indicators.

Economic accounting - operational, accounting and statistical - is used as an additional source of information. It is important to involve primary accounting documentation to deepen the analysis. Computer accounting allows you to quickly consolidate current control data and receive daily reports characterizing individual aspects of the enterprise’s work (compliance with production standards, consumption of materials, production output, etc.). This significantly expands the information base of the analysis. Planning information is widely used in economic analysis: data from the long-term, annual plan of an enterprise and its operational plans.

When carrying out the analysis, normative information is also used, i.e. standards for consumption of basic and auxiliary materials, fuel and electricity, standards for time and production standards, standards for depreciation, standards for deductions from profits, value added tax, standards for working capital, standards for the duration of the production cycle. An important source is technical and technological information: technical passports for individual machines, technological instructions, state standards, technical specifications, etc.

Also used non-accounting data: reports of surveys, audits, materials of inspections carried out by various organizations (financial, credit, superior, etc.), minutes of production meetings, contracts with customers and suppliers, complaints, press materials, etc. In cases where to identify the nature and size the influence of individual factors does not require systematic information; selective study is used (for example, when analyzing product quality).

1.3 Economic analysis as one of the functions

production management

Ensuring the efficient functioning of an enterprise requires economically competent management of the production system, which consists of implementing processes such as planning, accounting, analysis and management decision-making. With the help of analysis, development trends are identified, factors of change in the results of the enterprise's activities are deeply and systematically studied, plans and management decisions are substantiated, their implementation is monitored, reserves for increasing production efficiency are identified, the results of the enterprise's activities are assessed, and an economic strategy for its development is developed. Thus, we can say that the analysis of economic activity is a scientific element in justifying management decisions in business.

1.4 Objectives and principles of analysis

Basic functions economic analysis:

Studying the nature of the operation of economic laws, establishing patterns and trends of economic phenomena and processes in the specific conditions of the enterprise;

Scientific substantiation of current and future plans;

Monitoring the implementation of plans and management decisions;

Assessment of the efficiency of use of economic resources;

Search for reserves for increasing production efficiency based on the study of best practices and achievements of science and practice;

Assessing the results of the enterprise’s activities in terms of fulfilling plans, the achieved level of economic development and the use of existing opportunities;

Development of measures for the use of reserves identified during the analysis, etc.

The analysis and its results must meet certain requirements.

Basic principles:

Compliance of the results and methods of analysis with state economic, social, economic, international policies and legislation;

Scientific nature of the research;

Complexity of analysis;

Systematic approach to the study of objects of analysis;

The analysis must be objective, specific and accurate, i.e. be based on reliable, verified information and realistically reflect the results of the enterprise’s activities;

The analysis must be effective and influence the economic activities of the enterprise;

The analysis must be prompt and carried out according to plan;

A wide range of workers should take part in the analysis and familiarize themselves with its results to improve production efficiency.

1.5 Types of analysis

The classification of business activity analysis is important for a correct understanding of its content and objectives and is carried out according to a number of criteria:

a) by industry:

Sectoral (the methodology takes into account the specifics of individual sectors of the economy, such as industry, agriculture, construction, trade, etc.);

Intersectoral (represents the methodological and methodological basis of economic analysis).

b) based on time:

Preliminary (prospective) - carried out before business operations are carried out, to justify management decisions, plan targets, and forecast expected results;

Subsequent (retrospective) - carried out after the completion of business operations, to monitor the implementation of the plan, identify unused reserves, and objectively assess the results of the enterprise. Retrospective analysis is divided into operational (current), which is carried out immediately after the completion of business transactions or changes over short periods of time (shift, day, etc.) and final (final) - carried out over the reporting period of time (month, quarter, year) .

c) according to spatial characteristics:

On-farm (studying the activities of only the enterprise under study);

Inter-enterprise (used to compare the performance results of two or more enterprises).

d) by control objects:

Technical and economic analysis, which studies the interaction of technical and economic processes and their impact on business results;

Financial-economic, which focuses on financial aspects and results;

Audit (accounting) analysis – expert assessment and diagnosis of financial condition and stability;

Socio-economic analysis, which studies the relationship of social economic processes, their impact on the performance of the enterprise;

Economic and statistical analysis - used to study mass social phenomena at various levels;

Economic and environmental analysis;

Marketing analysis.

e) according to the study method:

Comparative;

Diagnostic (express analysis);

Factorial;

Marginal (based on the cause-and-effect relationship of sales volume, cost and profit, as well as the division of costs into fixed and variable);

Economic and mathematical analysis (optimization methods);

Stochastic (dispersion, correlation, component);

Functional cost analysis (method for identifying reserves), etc.

f) according to the scope of the object being studied:

Solid;

Selective.

Complex;

Thematic.

1.6 Analysis method

Methodology is a set of methods and rules for the most appropriate performance of any work. There are general (the same for all sectors of the economy) and specific (for a specific industry, scope of research) methods.

All economic information is presented in the form of various indicators, which should accurately and completely reflect the essence of the phenomena and processes being studied. There are many analytical indicators that characterize the economic activity of an enterprise. They are systematized according to various criteria:

Quantitative (for example, production volume, number of employees) and qualitative (labor productivity, profitability);

General, i.e. used for all sectors of the economy, and specific (ash content of coal, fat content of milk);

Generalizing (for example, hourly production by one worker), private (working time spent on producing a unit of a certain type of product) and auxiliary (indirect) (amount of working time spent per unit of work performed);

Absolute and relative (the ratio of two absolute values, expressed as percentages, coefficients or indices);

Natural (weight, length, etc.) and cost;

Factorial and effective;

Regulatory, planning, accounting, reporting, analytical (evaluative).

All indicators used in the analysis are interconnected and interdependent.

1.7 Information support for analysis

All data sources for analyzing economic activities are divided into planned, accounting and non-accounting. Planned plans include all types of plans that are developed at the enterprise (prospective, current, technological), as well as regulatory materials, estimates, and price tags.

Sources of accounting information are all data that contain accounting, statistical and operational accounting documents, as well as all types of reporting, primary accounting documentation. The leading role in information support belongs to accounting and reporting. Statistical data, which contains quantitative characteristics of mass phenomena, is used for in-depth study and understanding of relationships.

Operational accounting and reporting contribute to more quickly providing analysis with the necessary data and thereby create conditions for increasing the efficiency of research.

Non-accounting data includes documents that regulate economic activities, as well as data that does not relate to them. These include:

Official documents that the subject is obliged to use in its activities: laws, decrees, regulations;

Economic legal documents: contracts, agreements

Decisions of general meetings;

Materials for studying best practices;

Technical and technological documentation;

Materials of special surveys of the state of production;

Oral information received during meetings.

In relation to an object, information can be internal and external. Internal information system – statistical data, operational accounting and reporting. External information system – data from statistical collections, periodicals and special publications.

In relation to the subject, information is divided into basic and auxiliary.

Based on the frequency of receipt, information is divided into regular and episodic. Sources of regular information include planning and accounting data. Episodic is formed as needed. Regular is divided into constant (codes, codes), conditionally constant (plan indicators, standards) and variable (reporting data on the condition of an object on a certain date).

In relation to the processing process, information is divided into primary (inventory data) and secondary (information that has undergone certain processing).

There are a number of requirements for organizing information support for analysis:

1. all information must meet the needs of business analysis;

2. economic information must reliably and objectively reflect the phenomena and processes being studied;

3. unity of information coming from different sources;

4. ensuring comparability in the subject and objects of research, time period, methodology for calculating indicators;

5. rationality, i.e. the need for minimum costs for collecting, storing and using data.

Topic 2. Traditional techniques and methods

economic analysis

2.1. Comparison method

Comparison is a scientific method of cognition, when an unknown (studied) phenomenon or indicator is compared with already known (previously studied) ones to identify common features or differences between them.

The analysis uses the following types of comparisons:

Actual indicators with planned ones;

Actual indicators with standard ones;

Actual indicators with indicators of previous years;

Actual performance with the best in the industry;

Actual indicators with averages;

The following types of comparative analysis are distinguished:

Horizontal – to determine deviations from the basic level (plan, last year, average, etc.);

Vertical – to study the structure of economic phenomena or processes;

Trend – to study the relative rates of growth and increase in indicators over a number of years to the level of the base year, i.e. when studying time series.

2.2. Method of relative and average values

The following types of relative values ​​are used in the analysis of economic activity:

Plan target - the ratio of the planned level of the current year indicator to its level last year or to the average for 3-5 previous years;

Plan fulfillment – ​​the relationship between the actual and planned level of the indicator;

Dynamics - dividing the values ​​of an indicator of the current period by its level in the previous period (growth or increment rates), which can be basic or chain;

Structures – the relative share (specific gravity) of a part in the total;

Average values ​​are calculated on the basis of mass data on qualitatively homogeneous phenomena. They help determine general patterns and trends in the development of economic processes.

2.3. Balance sheet method

The balance method is used to reflect the ratios and proportions of two groups of interrelated and balanced economic indicators, the results of which should be identical. This method consists of comparing and measuring two sets of indicators tending to a certain balance. It allows us to identify a new analytical (balancing) indicator as a result. It is used to analyze the provision of an enterprise with various types of resources and the completeness of their use (working time balance, balance of payments), etc. For example, when analyzing an enterprise's supply of raw materials, the need for raw materials, sources of covering the need are compared and a balancing indicator is determined - a shortage or excess of raw materials.

The balance sheet method is used to check the results of calculations of the influence of factors on the effective total indicator. If the sum of the influence of factors on the performance indicator is equal to its deviation from the base value, then, therefore, the calculations were carried out correctly.

2.4. Grouping method

The grouping method is the division of the mass of the studied set of objects into qualitatively homogeneous groups according to relevant characteristics. Groupings are used to study dependencies in complex phenomena, the characteristics of which are reflected by homogeneous indicators and different values ​​(characteristics of the equipment fleet by commissioning time, by place of operation, by shift ratio, etc.)

The following types are used in the analysis:

1) typological;

2) structural – to study the internal structure of indicators, the relationship of its individual parts;

3) analytical (cause-and-effect) - to determine the presence, direction and form of connection between the studied indicators.

Depending on the complexity of constructing groupings, there are simple and combined.

Topic 3. Deterministic factor methods

3.1. Chain substitution method

The method of chain substitutions consists in determining a number of intermediate values ​​of the performance indicator by sequentially replacing the basic values ​​of the factors with the reporting ones. This method is based on elimination. Eliminate- means to eliminate, exclude the influence of all factors on the value of the effective indicator, except one.

It is assumed that all factors change independently of each other, i.e. first one factor changes, and all the others remain unchanged, then two change while the others remain unchanged, etc. In general, the application of the chain production method can be described as follows:

y 0 =a 0 ×b 0 ×c 0;

y a =a 1 ×b 0 ×c 0;

y b =a 1 ×b 1 ×c 0;

y c =a 1 ×b 1 ×c 1.

where a 0 , b 0 , c 0 are the basic values ​​of factors influencing

influence on the general indicator y;

a 1 , b 1 , c 1 - actual values ​​of factors;

y a , y b , - intermediate changes in the resulting

indicator associated with changes in factors a, b

respectively.

The total change y = y 1 – y 0 consists of the sum of changes in the resulting indicator due to changes in each factor with fixed values ​​of the remaining factors

Let's look at an example. The initial data for factor analysis are summarized in Table 1. Based on these data, we will analyze the impact of the number of workers and their output on the volume of marketable output using the method described above.

Table 1

Key performance indicators of the enterprise

The dependence of the volume of commercial products on these factors can be described using a multiplicative model

Then the effect of a change in the number of employees on the general indicator can be calculated using the formula

We find the general influence on the resulting indicator of changes in factors

Thus, to increase the volume of commercial products by 730 thousand rubles. A positive impact was had by a change in the number of employees by 5 people. A negative impact was caused by a decrease in output by 10 thousand rubles, which caused a decrease in volume by 250 thousand rubles. The combined influence of two factors led to an increase in production volume by 480 thousand rubles.

The advantages of this method: versatility of application, ease of calculations. There are certain rules that determine the substitution sequence:

If there are quantitative and qualitative indicators in the factor model, the change in quantitative factors is first considered;

If the model is represented by several quantitative and qualitative indicators, then the influence of first-order factors is determined first, then the second, etc.

Under quantitative factors in analysis they understand those that express the quantitative certainty of phenomena and can be obtained by direct accounting (number of workers, machines, raw materials, etc.).

Qualitative factors determine the internal qualities, signs and characteristics of the phenomena being studied (labor productivity, product quality, average working hours, etc.).

3.2. Absolute difference method

The absolute difference method is a modification of the chain substitution method. The change in the effective indicator due to each factor is defined as the product of the absolute increase in the factor under study by the basic value of the factors that are to the right of it and the reported value of the factors located to the left of it in the model.

3.3. Relative difference method

The method of relative differences is also one of the modifications of the chain substitution method. It is used to measure the influence of factors on the growth of a performance indicator in multiplicative models. It is used in cases where the source data contains previously determined relative deviations of factor indicators in percentages.

For multiplicative models of the type y = a × b × c, the analysis technique is as follows:

1. Find the relative deviation of each factor indicator

2. Determine the deviation of the effective indicator y due to each factor

3. Determine the overall change in the effective factor

Example. Using the data in table. 1, carry out the analysis using the method of relative differences. The relative deviations of the factors under consideration will be

Let's calculate the impact of each factor on the volume of commercial output

General change in marketable products

Questions for self-control.

1. What management problems are solved through economic analysis?

2. What principles underlie the classification of techniques and methods of analysis?

3. Describe the algorithm for using the simplest methods of factor analysis: the method of chain substitutions, the method of differences.

Topic 4. Analysis of production and sales

products

Currently, enterprises independently plan their activities and determine development prospects based on the demand for their products, works and services. If in a planned economy production indicators came first, then in market conditions the possible sales volume is the basis for developing a production program. In their activities, enterprises are obliged to take into account the interests of the consumer and his requirements for the quality of the products and services supplied. An enterprise must produce only those goods and in such volumes that it can sell.

The growth rate of production volume and sales of products, improving its quality directly affect the amount of costs, profits and profitability of the enterprise.

Therefore, the analysis of the work of industrial enterprises begins with studying the indicators of production and sales of products.

Tasks of analyzing production and sales of products:

1) assessment of the degree of implementation of the plan and the dynamics of production and sales of products;

2) determining the influence of factors on changes in the values ​​of these indicators;

3) identification of on-farm reserves for increasing production and sales of products;

4) development of measures for the development of identified reserves.

The volume of production and sales of products can be expressed in:

Natural;

Conditionally natural;

Labor;

Cost meters.

General indicators of production volume are obtained using cost valuations (comparable or current prices).

The volume of product sales is determined:

Upon shipment of products to customers or

By payment (revenue).

In a market economy, this indicator becomes of paramount importance.

Natural indicators of production volumes and sales of products are used in the analysis of individual types and groups of homogeneous products.

Conditionally natural indicators, like cost indicators, are used to generalize the volume of production. For example: t.u.b. (thousands of conventional cans), k.u.r. (number of conditional repairs), etc.

Standard labor costs are used for a generalized description of product output in cases where, in conditions of multi-product production, it is not possible to use natural or conditionally natural meters.

The source of information is form 1P “Information on production and shipment of products.”

4.1. Analysis of the dynamics and implementation of the plan for

production and sales of products

When analyzing the cost indicators of production volumes, they must be brought into a comparable form. To determine the volume of gross output of the i-th period in prices of the base period, it is necessary to divide its value by the product of price indices for n previous periods.

Product dynamics are characterized by:

1. Absolute increase.

2. Growth rate.

3. Growth rate.

The implementation of the plan for production and sales of products is characterized by the absolute deviation from the plan and the percentage of its implementation. The amount of output is influenced by a number of factors. Production factors:

Number of employees and their qualifications;

Labor productivity;

Provision of means of labor;

Use of equipment;

Provision of labor items;

Use of raw materials and supplies;

Organization of production, introduction of new equipment, technologies, etc.

All these factors can be reduced to three main groups: means of labor, objects of labor, labor. To analyze the implementation of the plan for the volume of product sales, a balance of marketable products is compiled in two estimates: at cost and at selling prices. Balance sheet management has the form

where RP is the volume of products sold;

GP zap.np, GP zap.kp - finished goods inventories at the beginning and

end of period accordingly;

VP - volume of production for the period.

table 2

Dynamics and implementation of the plan for production volume

From the data in the table it follows that the production plan was underfulfilled by 376 thousand rubles. and is 97.9%. The underfulfillment of the production plan also had a negative impact on the underfulfillment of the product sales plan by 1,110 thousand rubles. or 94%. The growth rate of product production outpaces the rate of product sales, which indicates the accumulation of unsold product balances in the enterprise's warehouses and not paid for by customers.

Reserves for increasing production and sales of products:

1. increasing PT and use of labor resources

2. effective use of OF

3. efficient use of material resources

4. Elimination of excess downtime

5. eliminating defects and improving product quality

6. Elimination of excess losses of raw materials and materials

7. release of products in the established range

8. implementation of the MTS plan

9. reduction of unsold product balances

10. acceleration of the pace of shipment and payment for shipped products

11. improvement of marketing.

4.2 Product structure analysis

When analyzing the composition of manufactured products, the following is determined:

1) the share of products produced under state or municipal orders;

2) composition of commercial products in the following groups:

Main products;

Industrial works;

Common consumption goods;

Other products.

3) indicators of plan implementation for individual types of products.

The structure of products reflects the share of individual types of products in the total volume. Maintaining the proportions between individual types of products characterizes the stable state of production. A decrease in the share of main types of products is an indicator of a decline in production.

The reasons for structural changes are:

a) change in the need for products;

b) change in terms of supply: raw materials, supplies, etc.;

c) production failures;

d) different benefits of products for their manufacturers, etc.

To calculate the general indicator characterizing the implementation of the plan according to the structure, it is necessary to multiply the planned production output for individual products by the indicator of plan implementation for the total volume of production. The indicators obtained in this way are compared with the reporting data and actual indicators that do not exceed the recalculated planned indicators are counted towards the implementation of the plan for the product structure.

The level of implementation of the plan according to the structure is determined by the ratio of the amount of production counted towards the implementation of the plan according to the structure to the actual output of marketable products, i.e.

where ΤΠ CTP is the volume of production counted towards completion

plan for structure.

An increase in the volume of production (sales) for some types and a reduction in others leads to a change in its structure, which affects the change in all economic indicators. (If the share of more expensive products increases, then the volume of its output in value terms increases, the same happens with the amount of profit when the share of highly profitable products increases.)

The influence of structure on the level of output can be calculated using the chain substitution method, which allows us to abstract from all factors except one, i.e. product structure.

Table 3

Dynamics and implementation of the plan for product structure

The total amount of deviation of actual output from production output from the planned one is 1 thousand rubles. Subject to the planned structure, the output of product A should have amounted to 7348 tr, but amounted to 6025, product B - 948, but amounted to 802 tr. The decrease in the share of products A is caused by a decrease in demand for these products, and for products B is due to the lack of raw materials for this type of product. In order to fulfill the plan for the volume of marketable products, the enterprise was forced to increase production of all other types of products.

Changes in the structure of production have a great impact on all economic indicators: output volume in value terms, material consumption, cost of marketable products, profit, profitability.

4.3. Product range analysis

Range– a list of product names indicating the volume of production for each type. There are complete (all types and varieties), group (by related groups), intra-group assortment.

The assortment plan is formed on the basis of contracts concluded with customers. Failure to fulfill the assortment plan is tantamount to failure to fulfill these contracts. Therefore, the index of fulfillment of the assortment plan characterizes the contractual system of the enterprise. The assortment has a great influence on the results of the economic activity of the enterprise.

Assessment techniques:

1. Acceptance of the smallest percentage. The indicator of fulfillment of the assortment plan is taken to be the fulfillment of the production plan for the product with the lowest percentage of completion of its production plan. This method is applicable for enterprises producing a small number of products.

2. Receiving the average percentage. The assortment plan fulfillment indicator is calculated by the ratio of the number of products for which the production plan has been fulfilled or exceeded to the total number of products produced. This method is advisable to use if the specific gravity of each type of product is approximately the same.

3. Credit method. The actual production of each product in an amount not higher than planned is taken into account, i.e. the smallest number of the planned and actual output values. After this, the offset amount is correlated with the planned indicator, and thus the indicator of the assortment plan is calculated.

Products produced in excess of the plan or not provided for by the plan are not taken into account when calculating the fulfillment of the assortment plan. The assortment plan is considered completed only if the task for all types of products is completed. The reasons for underfulfillment of the assortment plan can be external (changes in market conditions, demand for certain types of products, untimely commissioning of the enterprise's production capacity for reasons independent of it) and internal (deficiencies in the system of organization and production management, poor technical condition of equipment, etc.).

A generalizing characteristic of changes in the product range is given by a coefficient that is determined as follows:

Table 4

Dynamics and implementation of the assortment plan

products

The production plan was fulfilled by 93.2%, the assortment plan was fulfilled by 100.9%. The main reasons for the divergence of the plan between the percentage of plan fulfillment and the assortment coefficient is the failure to fulfill the plan for such types of products as A and B. The production plan in physical terms was fulfilled by 125.9%, and it is higher than the cost one, which indicates an increase in the production of cheap products. The percentage of fulfillment of the assortment plan was 86.8%. Failure to implement the assortment plan affects the failure to implement the sales plan.

4.4. Analysis of the rhythm of product release

Rhythm– production of products in accordance with the schedule in the volume and range provided for by the plan. The arrhythmia of product production affects all economic indicators: the quality of products decreases, the volume of work in progress and excess balances of finished products in warehouses increase, and the turnover of the enterprise's working capital slows down. For unfulfilled deliveries of products, the enterprise pays fines, revenues are not received on time, the wage fund is overspent, the cost of production increases, and profits fall.

There are direct indicators for assessing rhythmicity, which include:

Rhythmicity coefficient (Crit.). It is determined (using the offset method) by the ratio of the actual (but not higher than the planned target) output (or its share) - VVP 1 to the planned output (share) - VVP 0

By summing the actual shares of output for each period

Indirect indicators of rhythm are the presence of additional payments for overtime work, payment for downtime due to the fault of the enterprise, losses from defects, payment of fines for underdelivery and late shipment of products, etc.

Table 5

Analysis of the rhythm of product release

The rhythmicity coefficient of the enterprise's output throughout the entire period, taking into account the specific weight, shows that in the actual period in the 1st and 2nd quarters there is a decrease of 7.3 and 0.7%, respectively, and in the 3rd and 4th quarters, on the contrary, an increase of 3.9 and 4.1% respectively.

If the rhythm of production had been observed, the output would have amounted to 7348.3 thousand rubles. (18234 × 40.3 / 100 = 7348.3), and released for 6025 tr. The increase reserve for the 1st quarter is 1323.3 thousand rubles. (7348.3 – 6025). The analysis is carried out similarly for the 2nd quarter.

The rhythmicity coefficient was 93.2% - this indicates the rhythmicity of the released products.

4.5. Product quality analysis

Product quality- a set of product properties that determine the degree of its suitability and ability to satisfy customer needs in accordance with its purpose. A quantitative characteristic of one or more product properties that make up its quality is called a product quality indicator.

There are generalizing individual and indirect quality indicators. TO general quality indicators include:

Specific and qualitative weight of products in the total volume of its output;

Share of products that meet international standards;

The share of exported products, including to highly developed industrial countries;

Specific gravity of certified products.

Individual indicators characterize usefulness (milk fat content, protein content in the product, etc.), reliability (durability, trouble-free operation), manufacturability (labor-intensive and energy-intensive).

Indirect– fines for low-quality products, volume and proportion of rejected products, losses from defects, etc.

In the process of analysis, the dynamics of these indicators, the implementation of the plan according to their level, and the reasons for their changes are studied. Product quality is a parameter that influences such cost indicators of the enterprise as product output (VP), sales revenue (V), profit (P).

A change in quality affects, first of all, a change in price and cost of production, so the formulas for calculation will look like

ΔVP = (C 1 - C o) × V VPK;

ΔB = (C 1 - C o) × P PC;

Δ P = [ (C 1 - C o) × V VPK ] – [ (C 1 - C o) × P PC ].

where Ts o, Ts 1 – respectively, the price of the product before and after the change

quality;

C o, C 1 – cost of the product before and after the change

quality;

V military-industrial complex - the amount of manufactured products of increased

quality;

P PC - the number of products sold at increased

quality.

An indirect indicator of product quality is defects. It is divided into correctable and incorrigible, internal (identified at the enterprise) and external (identified at the consumer). The release of defects leads to an increase in production costs and a decrease in the volume of marketable products, reducing profits and profitability.

For products whose quality is characterized by grade, the following indicators are calculated:

1. Share of products of each variety and total output

2. Average grading factor:

Number of premium products to total quantity

The cost of products of all grades to the possible cost at the price of the highest grade

Weighted average price of the product in comparable prices

In the process of analysis, the dynamics of defects are studied by absolute amount and by share in the total volume of manufactured products, and losses from defects and product losses are determined. After this, the reasons for the decline in quality and defective products are studied according to the places of their occurrence, centers of responsibility, and measures are developed to eliminate them.

The main reasons for the decline in product quality are: poor quality of raw materials, low level of technology and production organization, low level of qualifications of workers and technical level of equipment, arrhythmic production.

Table 6

Product quality analysis

Price deviation

The grading coefficient in the reporting period increased relative to the plan by 2.4% due to an increase in the cost of producing goods by 390 rubles. The weighted average price in the reporting period exceeds the planned one by 0.09 rubles. due to an increase in the cost of manufactured products.

4.6. Analysis of shipment and sales of products

Analysis of the dynamics and implementation of the plan for product sales and fulfillment of contractual obligations allows us to determine the factors of change in its volume. Sales accounting is carried out by shipment and sale.

Factors of change in production volumes and sales of products:

1. change in the volume of gross output;

2. change in balances of work in progress and on-farm turnover;

3. change in finished product balances;

4. change in balances of shipped products;

5. availability of products that are not in demand in the warehouse;

6. delays in the shipment of products and payment of bills to the buyer;

7. transport difficulties;

8. lack of necessary containers.

There are two possible methods for analyzing product sales. If revenue at an enterprise is determined by the shipment of marketable products, then the balance of marketable products will have the following form

GPn + TP = RP + GPk, (7)

RP = GPn + TP – GPk, (8)

If revenue is determined after payment for shipped products, then the commodity balance can be written in this way

GPn + TP + Rel = RP + Otk + GPk, (9)

Rp = GPn + TP + Rel – Otk – GPk, (10)

where GP n, GP k are, respectively, the remains of finished products at

warehouses at the beginning and end of the period;

TP – cost of production of commercial products;

RP – volume of product sales for the reporting period;

OT n, OT to – balances of shipped products at the beginning and

end of the period.

Table 7

Analysis of factors for changes in sales volume

Under financial condition refers to the ability of an enterprise to finance its activities. It is characterized by the availability of financial resources necessary for the normal functioning of the enterprise, the feasibility of their placement and efficiency of use, financial relationships with other legal entities and individuals, solvency and financial stability.

The financial condition can be stable, unstable and crisis. The ability of an enterprise to make payments on time and to finance its activities on an expanded basis indicates its good financial condition.

Financial condition of the enterprise(FSP) depends on the results of its production, commercial and financial activities. If production and financial plans are successfully implemented, this has a positive effect on the financial position of the enterprise. And vice versa, as a result of underfulfillment of the plan for the production and sale of products, there is an increase in its cost, a decrease in revenue and the amount of profit and, as a result, a deterioration in the financial condition of the enterprise and its solvency

A stable financial position, in turn, has a positive impact on the implementation of production plans and provision of production needs with the necessary resources. Therefore, financial activity as an integral part of economic activity is aimed at ensuring the systematic receipt and expenditure of monetary resources, implementing accounting discipline, achieving rational proportions of equity and borrowed capital and its most efficient use.

The main goal of the analysis is to promptly identify and eliminate shortcomings in financial activities and find reserves for improving the financial condition of the enterprise and its solvency.

Analysis of the financial condition of the organization involves the following stages.
1. Preliminary review of the economic and financial situation of the business entity.
1.1. Characteristics of the general direction of financial and economic activities.
1.2. Assessing the reliability of information in reporting articles.
2. Assessment and analysis of the economic potential of the organization.
2.1. Assessment of property status.
2.1.1. Construction of an analytical net balance.
2.1.2. Vertical balance sheet analysis.
2.1.3. Horizontal balance sheet analysis.
2.1.4. Analysis of qualitative changes in property status.
2.2. Assessment of financial situation.
2.2.1. Liquidity assessment.
2.2.2. Assessment of financial stability.
3. Assessment and analysis of the effectiveness of the financial and economic activities of the enterprise.
3.1. Assessment of production (core) activities.
3.2. Cost-benefit analysis.
3.3. Assessment of the situation on the securities market.

8.1. Preliminary review of the economic and financial situation of the enterprise

The analysis begins with a review of the main performance indicators of the enterprise. This review should consider the following questions:
· property position of the enterprise at the beginning and end of the reporting period;
· operating conditions of the enterprise in the reporting period;
· results achieved by the enterprise in the reporting period;
· prospects for the financial and economic activities of the enterprise.

The property position of the enterprise at the beginning and end of the reporting period is characterized by balance sheet data. By comparing the dynamics of the results of the asset sections of the balance sheet, you can find out trends in changes in property status. Information about changes in the organizational structure of management, the opening of new types of activity of the enterprise, features of working with counterparties, etc. is usually contained in the explanatory note to the annual financial statements. The effectiveness and prospects of the enterprise's activities can be generally assessed based on the analysis of profit dynamics, as well as a comparative analysis of the elements of growth of the enterprise's funds, the volume of its production activities and profits. Information about shortcomings in the operation of an enterprise may be directly present in the balance sheet in an explicit or veiled form. This case may occur when the statements contain items indicating the extremely unsatisfactory performance of the enterprise in the reporting period and the resulting poor financial position (for example, the item “Losses”). The balance sheets of quite profitable enterprises may also contain hidden, veiled items that indicate certain shortcomings in their work.

This can be caused not only by falsifications on the part of the enterprise, but also by the accepted reporting methodology, according to which many balance sheet items are complex (for example, the items “Other debtors”, “Other creditors”).

8.2. Assessment and analysis of the economic potential of the organization

8.2.1. Assessment of property status

The economic potential of an organization can be characterized in two ways: from the position of the property status of the enterprise and from the position of its financial position. Both of these aspects of financial and economic activity are interconnected - an irrational structure of property, its poor quality composition can lead to a deterioration in the financial situation and vice versa.

According to current regulations, the balance is currently compiled in net valuation. However, a number of articles are still regulatory in nature. For ease of analysis, it is advisable to use the so-called compacted analytical balance-net , which is formed by eliminating the influence on the balance sheet total (currency) and its structure of regulatory items. For this:
· the amounts under the article “Debt of participants (founders) for contributions to the authorized capital” reduce the amount of equity capital and the amount of current assets;
· the value of the receivables and equity capital of the enterprise is adjusted by the amount of the article “Valuation reserves (“Provision for doubtful debts”)”;
· elements of balance sheet items that are homogeneous in composition are combined in the necessary analytical sections (long-term current assets, equity and borrowed capital).

The stability of the financial position of an enterprise largely depends on the feasibility and correctness of investing financial resources in assets.

During the operation of the enterprise, the amount of assets,their structure undergoes constant changes. The most general idea of ​​the qualitative changes that have taken place in the structure of funds and their sources, as well as the dynamics of these changes, can be obtained using vertical and horizontal analysis of reporting.

Vertical analysis shows the structure of the enterprise's funds and their sources. Vertical analysis allows us to move to relative estimates and conduct economic comparisons of the economic indicators of enterprises that differ in the amount of resources used, to smooth out the impact of inflationary processes that distort the absolute indicators of financial statements.

Horizontal analysis reporting consists of constructing one or more analytical tables in which absolute indicators are supplemented by relative growth (decrease) rates. The degree of aggregation of indicators is determined by the analyst. As a rule, basic growth rates are taken over a number of years (adjacent periods), which makes it possible to analyze not only changes in individual indicators, but also to predict their values.

Horizontal and vertical analyzes complement each other. Therefore, in practice, it is not uncommon to build analytical tables that characterize both the structure of financial statements and the dynamics of its individual indicators. Both of these types of analysis are especially valuable for inter-farm comparisons, as they allow you to compare the reporting of enterprises that differ in type of activity and production volumes.

Criteriaqualitative changes The property status of an enterprise and the degree of their progressiveness include such indicators as:
· the amount of economic assets of the enterprise;
· share of the active part of fixed assets;
· wear rate;
· share of quickly realizable assets;
· share of leased fixed assets;
· share of accounts receivable, etc.

Formulas for calculating these indicators are given in Appendix 2.

Let's consider their economic interpretation.

The amount of economic assets at the disposal of the enterprise. This indicator gives a generalized valuation of assets listed on the balance sheet of the enterprise. This is an accounting estimate that does not coincide with the total market valuation of its assets. The growth of this indicator indicates an increase in the property potential of the enterprise.

Share of the active part of fixed assets. The active part of fixed assets refers to machinery, equipment and vehicles. The growth of this indicator in dynamics is usually regarded as a favorable trend.

Wear rate. The indicator characterizes the share of the cost of fixed assets remaining to be written off as expenses in subsequent periods. The ratio is usually used in analysis as a characteristic of the state of fixed assets. The addition of this indicator to 100% (or one) is the coefficientsuitability. The depreciation coefficient depends on the adopted methodology for calculating depreciation charges and does not fully reflect the actual depreciation of fixed assets. Likewise, the usefulness ratio does not provide an accurate estimate of their current value. This happens due to a number of reasons: the rate of inflation, the state of the market and demand, the correctness of determining the useful life of fixed assets, etc. However, despite the shortcomings and conventionality of wear and tear indicators, they have a certain analytical significance. According to some estimates, a wear rate of more than 50% is considered undesirable.

Renewal factor. Shows what portion of the fixed assets available at the end of the reporting period consists of new fixed assets.

Attrition rate. Shows what part of the fixed assets with which the enterprise began operations in the reporting period was disposed of due to disrepair and other reasons.

8.2.2. Financial position assessment

The financial position of an enterprise can be assessed from the point of view of short-term and long-term prospects. In the first case, the criteria for assessing the financial position are the liquidity and solvency of the enterprise, i.e. the ability to timely and fully make payments on short-term obligations.

Under liquidity anyasset understand its ability to be transformed into cash, and the degree of liquidity is determined by the length of the time period during which this transformation can be carried out. The shorter the period, the higher the liquidity of this type of asset.

Talking about liquidity of the enterprise, they mean the presence of working capital in an amount theoretically sufficient to repay short-term obligations, even if in violation of the repayment terms stipulated by the contracts.

Solvency means that the enterprise has cash and cash equivalents sufficient to pay accounts payable requiring immediate repayment. Thus, the main signs of solvency are: a) the presence of sufficient funds in the current account; b) absence of overdue accounts payable.

It is obvious that liquidity and solvency are not identical to each other. Thus, liquidity ratios may characterize the financial position as satisfactory, but in essence this assessment may be erroneous if current assets have a significant share of illiquid assets and overdue receivables. We present the main indicators that allow us to assess the liquidity and solvency of an enterprise.

The amount of own working capital. Characterizes that part of the enterprise's equity capital that is the source of covering its current assets (i.e. assets with a turnover of less than one year). This is a calculated indicator that depends both on the structure of assets and on the structure of sources of funds. The indicator is especially important for enterprises engaged in commercial activities and other intermediary operations. All other things being equal, the growth of this indicator in dynamics is considered as a positive trend. The main and constant source of increasing equity is profit. It is necessary to distinguish between “working capital” and “own working capital”. The first indicator characterizes the assets of the enterprise (Section II of the assets of the balance sheet), the second - the sources of funds, namely the part of the enterprise's own capital, considered as a source of covering current assets. The amount of own working capital is numerically equal to the excess of current assets over current liabilities. A situation is possible when the value of current liabilities exceeds the value of current assets. The financial position of the enterprise in this case is considered as unstable; immediate measures are required to correct it.

Maneuverability of functioning capital. Characterizes that part of own working capital that is in the form of cash, i.e. funds with absolute liquidity. For a normally functioning enterprise, this indicator usually varies from zero to one. All other things being equal, the growth of the indicator in dynamics is considered as a positive trend. An acceptable indicative value of the indicator is established by the enterprise independently and depends, for example, on how high its daily need for available cash resources is.

Current ratio. Gives a general assessment of asset liquidity, showing how many rubles of current assets account for one ruble of current liabilities. The logic for calculating this indicator is that the company pays off short-term liabilities mainly at the expense of current assets; therefore, if current assets exceed current liabilities, the enterprise can be considered to be operating successfully (at least in theory). The value of the indicator can vary by industry and type of activity, and its reasonable growth in dynamics is usually considered as a favorable trend. In Western accounting and analytical practice, the lower critical value of the indicator is given - 2; however, this is only an indicative value, indicating the order of the indicator, but not its exact normative value.

Quick ratio. The indicator is similar to the current ratio; however, it is calculated over a narrower range of current assets. The least liquid part of them - industrial reserves - is excluded from the calculation. The logic of such an exception consists not only in the significantly lower liquidity of inventories, but, what is much more important, in the fact that the funds that can be gained in the event of a forced sale of inventories can be significantly lower than the costs of their acquisition.

The approximate lower value of the indicator is 1; however, this assessment is also conditional. When analyzing the dynamics of this coefficient, it is necessary to pay attention to the factors that determined its change. So, if the increase in the quick ratio was mainly due to growth. unjustified receivables, then this cannot characterize the activity of the enterprise from a positive side.

Absolute liquidity (solvency) ratio is the most stringent criterion for the liquidity of an enterprise and shows what part of short-term borrowed obligations can be repaid immediately if necessary. The recommended lower limit of the indicator given in Western literature is 0.2. Since the development of industry standards for these coefficients is a matter of the future, in practice it is desirable to analyze the dynamics of these indicators, supplementing it with a comparative analysis of available data on enterprises that have a similar orientation of their economic activities.

The share of own working capital in covering inventories. Characterizes that part of the cost of inventories that is covered by its own working capital. Traditionally, it is of great importance in analyzing the financial condition of trading enterprises; the recommended lower limit of the indicator in this case is 50%.

Inventory coverage ratio. It is calculated by correlating the value of “normal” sources of inventory coverage and the amount of inventory. If the value of this indicator is less than one, then the current financial condition of the enterprise is considered unstable.

One of the most important characteristics of the financial condition of an enterprise is the stability of its activities in the light of a long-term perspective. It is related to the overall financial structure of the enterprise, the degree of its dependence on creditors and investors.

Financial stability in the long term, it is characterized, therefore, by the ratio of own and borrowed funds. However, this indicator provides only a general assessment of financial stability. Therefore, a system of indicators has been developed in global and domestic accounting and analytical practice.

Equity concentration ratio. Characterizes the share of the owners of the enterprise in the total amount of funds advanced for its activities. The higher the value of this coefficient, the more financially sound, stable and independent of external loans the enterprise is. An addition to this indicator is the concentration ratio of attracted (borrowed) capital - their sum is equal to 1 (or 100%).

Financial dependency ratio. It is the inverse of the equity concentration ratio. The growth of this indicator in dynamics means an increase in the share of borrowed funds in the financing of the enterprise. If its value drops to one (or 100%), this means that the owners are fully financing their enterprise.

Equity capital agility ratio. Shows what part of equity capital is used to finance current activities, i.e. invested in working capital, and what part is capitalized. The value of this indicator can vary significantly depending on the capital structure and industry of the enterprise.

Long-term investment structure coefficient. The logic for calculating this indicator is based on the assumption that long-term loans and borrowings are used to finance fixed assets and other capital investments. The ratio shows what part of fixed assets and other non-current assets is financed by external investors.

Long-term leverage ratio. Characterizes the capital structure. The growth of this indicator in dynamics is a negative trend, meaning that the company is increasingly dependent on external investors.

Ratio of own and borrowed funds. Like some of the above indicators, this ratio provides the most general assessment of the financial stability of an enterprise. It has a fairly simple interpretation: its value, for example, equal to 0.178, means that for every ruble of own funds invested in the assets of the enterprise, there are 17.8 kopecks. borrowed money. The growth of the indicator in dynamics indicates the increasing dependence of the enterprise on external investors and creditors, i.e. about some decrease in financial stability, and vice versa.

There are no uniform normative criteria for the considered indicators. They depend on many factors: the industry of the enterprise, lending principles, the existing structure of sources of funds, turnover of working capital, reputation of the enterprise, etc. Therefore, the acceptability of the values ​​of these coefficients, assessmenttheir dynamics and directions of change can only be established as a result of comparison by groups.

8.3. Assessment and analysis of the effectiveness of financial and economic activities

8.3.1. Business activity assessment

Business activity assessment is aimed at analyzing the results and effectiveness of current core production activities

An assessment of business activity at a qualitative level can be obtained by comparing the activities of a given enterprise and related enterprises in the area of ​​investment of capital. Such “qualitative” (i.e. non-formalized) criteria are: the breadth of markets for products; the availability of products exported; the reputation of the enterprise, expressed, in particular, in the fame of clients using the services of the enterprise, etc. Quantitative assessment is done in two directions :
· the degree of fulfillment of the plan (established by a higher organization or independently) in terms of key indicators, ensuring the specified rates of their growth;
· level of efficiency in using enterprise resources.

To implement the first direction of analysis, it is also advisable to take into account the comparative dynamics of the main indicators. In particular, the following ratio is optimal:

T pb> T R>T ak>100%,

where T pb> T R-, T ak- accordingly, the rate of change in profit, sales, advanced capital (Bd).

This dependence means that: a) the economic potential of the enterprise increases; b) compared to the increase in economic potential, the volume of sales increases at a faster rate, i.e. enterprise resources are used more efficiently; c) profit increases at a faster pace, which, as a rule, indicates a relative reduction in production and distribution costs.

However, deviations from this ideal dependence are also possible, and they should not always be considered as negative; such reasons are: the development of new prospects for the application of capital, the reconstruction and modernization of existing production facilities, etc. This activity is always associated with significant investments of financial resources, which for the most part do not provide immediate benefits, but in the future can fully pay off.

To implement the second direction, various indicators can be calculated that characterize the efficiency of use of material, labor and financial resources. The main ones are production, capital productivity, inventory turnover, operating cycle duration, and advanced capital turnover.

Atanalysis of working capital turnover Particular attention should be paid to inventories and accounts receivable. The less the financial resources in these assets are deadened, the more efficiently they are used, the faster they turn over, and the more they bring new profits to the enterprise.

Turnover is assessed by comparing the average balances of current assets and their turnover for the analyzed period. Turnovers when assessing and analyzing turnover are:
· for inventories – costs of production of sold products;
· for accounts receivable – sales of products by bank transfer (since this indicator is not reflected in the reporting and can be identified from accounting data, in practice it is often replaced by an indicator of sales revenue).

Let us give an economic interpretation of turnover indicators:
· turnover in revolutions indicates the average number of turnovers of funds invested in assets of this type during the analyzed period;
· turnover in days indicates the duration (in days) of one turnover of funds invested in assets of this type.

A generalized characteristic of the duration of the death of financial resources in current assets isoperating cycle time indicator , i.e. how many days on average pass from the moment funds are invested in current production activities until they are returned in the form of revenue to the current account. This indicator largely depends on the nature of production activities; its reduction is one of the main internal tasks of the enterprise.

Indicators of the efficiency of using individual types of resources are summarized in indicators of equity capital turnover and fixed capital turnover, characterizing, respectively, the return on investment in the enterprise: a) the owner’s funds; b) all means, including those involved. The difference between these ratios is due to the degree of borrowing to finance production activities.

General indicators for assessing the efficiency of using an enterprise's resources and the dynamism of its development include the resource productivity indicator and the coefficient of sustainability of economic growth.

Resource productivity (turnover ratio of advanced capital). Characterizes the volume of products sold per ruble of funds invested in the activities of the enterprise. The growth of the indicator in dynamics is considered as a favorable trend.

Economic growth sustainability coefficient. Shows the average rate at which an enterprise can develop in the future, without changing the already established relationship between various sources of financing, capital productivity, production profitability, dividend policy, etc.

8.3.2. Profitability assessment

The main indicators of this block, used in countries with market economies to characterize the return on investment in a particular type of activity, includereturn on capital advanced Andreturn on equity. The economic interpretation of these indicators is obvious - how many rubles of profit account for one ruble of advanced (own) capital. The calculation of these indicators is given enough attention in topic No. 7.

8.3.3. Assessment of the situation on the securities market

This type of analysis is performed in companies registered on stock exchanges and listing their securities there. Analysis cannot be performed directly on financial statement data - additional information is needed. Since the terminology for securities in our country has not yet been fully developed, the given names of indicators are conditional.

Earnings per share. It is the ratio of net profit reduced by the amount of dividends on preferred shares to the total number of ordinary shares. It is this indicator that significantly influences the market price of shares. Its main drawback in analytical terms is spatial incomparability due to the unequal market value of shares of different companies.

Share value. It is calculated as the quotient of the stock's market price divided by its earnings per share. This indicator serves as an indicator of demand for shares of a given company, since it shows how much investors are currently willing to pay for one ruble of earnings per share. The relatively high growth of this indicator over time indicates that investors expect faster profit growth for this company compared to others. This indicator can already be used in spatial (interfarm) comparisons. Companies that have a relatively high value of the economic growth sustainability coefficient are, as a rule, characterized by a high value of the “share value” indicator.

Dividend yield of a stock. Expressed as the ratio of the dividend paid on a stock to its market price. In companies that expand their activities by capitalizing most of their profits, the value of this indicator is relatively small. The dividend yield of a stock characterizes the percentage return on capital invested in the company's shares. This is a direct effect. There is also an indirect one (income or loss), expressed in a change in the market price of the shares of a given company.

Dividend output. Calculated by dividing the dividend paid by the stock by the earnings per share. The most clear interpretation of this indicator is the share of net profit paid to shareholders in the form of dividends. The value of the coefficient depends on the investment policy of the company. Closely related to this indicator is the profit reinvestment coefficient, which characterizes its share aimed at developing production activities. The sum of the values ​​of the dividend yield indicator and the profit reinvestment ratio is equal to one.

Share price ratio. It is calculated by the ratio of the market price of a stock to its book price. The book price characterizes the share of equity capital per share. It consists of the nominal value (i.e. the value indicated on the form of the share at which it is accounted for in the share capital), the share of share premium (the accumulated difference between the market price of shares at the timetheir sales and their nominal value) and the share of profit accumulated and invested in the development of the company. A quote ratio greater than one means that potential shareholders, when purchasing a share, are willing to give a price for it that exceeds the accounting estimate of the real capital per share at the moment.

In the process of analysis, strictly determined factor models can be used, allowing one to identify and give a comparative description of the main factors that influenced the change in a particular indicator.

The above system is based on the following strictly determined factor dependence:

WhereKFZ - coefficient of financial dependence,VA - the amount of assets of the enterprise,SK - equity.

From the presented model it is clear that return on equity depends on three factors: profitability of economic activities, resource productivity and the structure of advanced capital. The significance of the identified factors is explained by the fact that they, in a certain sense, summarize all aspects of the financial and economic activities of the enterprise, in particular the financial statements: the first factor summarizes Form No. 2 “Profit and Loss Statement”, the second - the balance sheet asset, the third - the balance sheet liability.

8.4. Determination of an unsatisfactory balance sheet structure of an enterprise

Currently, most Russian enterprises are in difficult financial condition. Mutual non-payments between business entities, high tax and bank interest rates lead to the fact that enterprises become insolvent. An external sign of the insolvency (bankruptcy) of an enterprise is the suspension of its current payments and the inability to satisfy the demands of creditors within three months from the date they become due.

In this regard, the issue of assessing the balance sheet structure becomes particularly relevant, since decisions on the insolvency of an enterprise are made upon recognition of the unsatisfactory structure of the balance sheet.

The main purpose of conducting a preliminary analysis of the financial condition of an enterprise is to substantiate the decision to recognize the balance sheet structure as unsatisfactory, and the enterprise as solvent in accordance with the system of criteria approved by Decree of the Government of the Russian Federation of May 20, 1994 No. 498 “On certain measures to implement insolvency legislation ( bankruptcy) of enterprises." The main sources of analysis are f. No. 1 “Balance sheet of the enterprise”, f. No. 2 “Profit and Loss Statement.”

Analysis and assessment of the structure of the enterprise's balance sheet is carried out on the basis of indicators: current liquidity ratio; equity ratio.

The basis for recognizing the structure of the balance sheet of an enterprise as unsatisfactory, and the enterprise as insolvent, is one of the following conditions:
the current liquidity ratio at the end of the reporting period is less than 2;(TO tl ) ;
the equity ratio at the end of the reporting period is less than 0.1.(TO oss ) .

The main indicator characterizing whether an enterprise has a real opportunity to restore (or lose) its solvency during a certain period is the coefficient of restoration (loss) of solvency. If at least one of the coefficients is less than the standard (TO tl <2, а TO oss <0,1), то рассчитывается коэффициент восстановления платежеспособности за период, установленный равным шести месяцам.

If the current liquidity ratio is greater than or equal to 2, and the equity ratio is greater than or equal to 0.1, the loss of solvency ratio is calculated for a period set to three months.

Solvency recovery ratioTO sun is defined as the ratio of the estimated current liquidity ratio to its standard. The estimated current liquidity ratio is defined as the sum of the actual value of the current liquidity ratio at the end of the reporting period and the change in the value of this ratio between the end and the beginning of the reporting period, recalculated for the period of restoration of solvency, set equal to six months:

,

WhereTO NTL - standard value of the current liquidity ratio,
TO NTL = 2;6 - period of restoration of solvency for 6 months;
T - reporting period, months.

The solvency restoration coefficient, which takes a value greater than 1, indicates that the enterprise has a real opportunity to restore its solvency. The solvency restoration coefficient, which takes a value less than 1, indicates that the enterprise has no real opportunity to restore solvency in the next six months.

Loss of solvency coefficient K atis defined as the ratio of the calculated current liquidity ratio to its established value. The estimated current ratio is defined as the sum of the actual value of the current ratio at the end of the reporting period and the change in the value of this ratio between the end and the beginning of the reporting period, recalculated for the period of loss of solvency, set equal to three months:

,

WhereT at - period of loss of solvency of the enterprise, months.

The calculated coefficients are entered into the table (Table 29), which is available in the appendices to the “Methodological provisions for assessing the financial condition of enterprises and establishing an unsatisfactory balance sheet structure.”

Table 29

Assessing the structure of an enterprise's balance sheet

p/p

Indicator name

At the beginning of the period

At the time of establishing solvency

Norm

coefficient

Current ratio

At least 2

Own funds ratio

Not less than 0.1

The coefficient of restoration of solvency of the enterprise. According to this table, calculation using the formula:
page lrp.4+6: T(page 1gr.4-page 1gr.Z)

Not less than 1.0

The coefficient of loss of solvency of the enterprise. According to this table, calculation according to the formula: line 1gr.4+3: T (line 1gr.4-tr.1gr.Z), where T takes values ​​of 3, 6, 9 or 12 months

SUBJECT AND METHOD OF AHD

The transition to the market requires the enterprise to increase production efficiency, competitiveness of products based on the introduction of scientific and technical progress, effective forms of management and intensification of entrepreneurship. An important role in the implementation of these tasks is assigned to the enterprise's ACD.

Using analysis:

· developing an enterprise strategy and tactics for its development

· management decisions are justified

· reserves for increasing production efficiency are identified

· the results of the enterprise as a whole and its divisions separately are assessed.

A highly qualified manager (financier, economist) must have a good understanding of general, specific and private economic laws related to the activities of an enterprise, and promptly offer opportunities to improve production efficiency.

Analysis (Greek - “dismemberment, decomposition of an object into parts”) appears in unity with synthesis (Greek - “unity of dismembered elements”).

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

Various types of analysis are used in science and practice:

1. physical

2. chemical

Mathematical

Statistical

Economic and others.

Analysis studies economic phenomena at both the macro and micro levels.

CLASSIFICATION OF AHD

In the special economic literature, ACD is classified according to various criteria:

On a sectoral basis, which is based on the social division of labor and is divided into sectoral and intersectoral;

Based on time

· preliminary (prospective) - carried out before the implementation of economic activities to justify management decisions, plan targets, predict the future and assess the expected implementation of the plan and prevent undesirable results

· retrospective (historical) - carried out after the implementation of business acts and is used to monitor the implementation of plans, identify unused resources, and objectively assess the results of the enterprise’s activities

operational (situational) - carried out in a short period of time (shift, day, decade)

final (resultative) - carried out for the reporting period (month, quarter, year)

By spatial basis: on-farm, inter-farm

By management objects

· technical and economic analysis, which is carried out by technical services. Its content is the study of the interaction of economic and technical processes and the establishment of their influence on the economic results of the business activity

· financial and economic analysis, which is carried out by financial services, financial and credit authorities. The main attention is paid to the financial results of operations, namely the implementation of the financial plan, the efficiency of using equity and borrowed capital, identifying resources and profit reserves, increasing profitability, improving the financial condition and solvency of the subsector.

· audit (accounting) analysis. Expert diagnostics of the “health” of a business is carried out by auditors or audit firms in order to assess and predict the financial stability of the entity

· socio-economic analysis (economic management services, sociological laboratories, statistical bodies). The possibility of social and economic processes, their influence on each other and on the economic results of activities is studied.

· marketing analysis (marketing services for subdivisions). used to study the external environment of the functioning of the substation, raw materials markets, sales, competitiveness, supply and demand, commercial risk, formation of pricing policy, development of tactics and strategies for marketing activities

According to the method of studying the AHD object

· comparative, where reporting data is analyzed with indicators of previous years, data from advanced payments and statistical data

· factor analysis is aimed at identifying the influence of factors on the growth and level of performance indicators

· diagnostic analysis - establishing the nature of violations of the normal course of economic processes based on typical signs characteristic of a given violation. Knowledge of these signs allows you to quickly and accurately determine the nature of the violations without additional time and money

· marginal analysis - a method of assessing and justifying the effectiveness of management decisions based on the cause-and-effect possibilities of increasing sales volume, s / s, profit, as well as dividing costs into constant and variable

· economic and mathematical analysis - selects the most optimal option for solving economic problems, identifies reserves for increasing production efficiency through full use of resources

· stochastic analysis (dispersion, correlation, component) - used in the study of statistical dependence between phenomena and processes of economic activity

· functional-cost analysis - is a method for identifying reserves and is focused on optimal methods for their implementation at all stages of the product life cycle (research, design, design, production, operation, disposal)

By subjects (users) of analysis

· internal analysis carried out directly at the substation for the needs of operational, short-term and long-term production management

· external analysis conducted by banks, financial authorities, shareholders, investors

According to the coverage of the studied objects: continuous and sampled

ACD is important among economic sciences. Analysis is closely related to planning, accounting, development and implementation of management decisions and statistics.

Thus, ADM is a management function that ensures the scientific nature of decisions made.

ACD is an element in the production management system, an effective means of identifying on-farm reserves, and the basis for the development of scientifically based plans and management decisions.

TASKS OF AHD

Analysis is the subject of a particular science, which allows us to distinguish analysis from many other sciences.

The subject of analysis are:

· reasons for the formation and changes in the results of economic activity

· knowledge of cause-and-effect relationships in economic activities

· revealing the essence of economic phenomena

· assessment of achieved results

· identifying reserves for increasing production efficiency

· justification of plans and management decisions

Having revealed the cause-and-effect relationships, it is possible to calculate the main results of economic activity; identify factors that reduce financial performance; calculate profit, break-even sales volume, per unit of production when changing production operations.

The object of AHD is the economic results of economic activity. For example, in an industrial substation, the object is the production and sale of products, the use of labor and financial resources, the financial results of production and the condition of the substation.

AHD FUNCTIONS

One of these functions is the study of the nature of the actions of economic laws, the establishment of patterns of economic phenomena and processes in specific conditions of the settlement.

The functions of the analysis also include the justification of current (1-3 years) and long-term (3-5 - 20 years), as well as monitoring the implementation of plans, management decisions and the economic use of resources.

The central function of analysis is the search for reserves for increasing production efficiency based on the study of advanced experience and achievements of science and practice. And finally, the development of measures to use the identified resources and reserves.

Thus, ACD as a science is a system of special knowledge related to the study of economic development, scientific justification of plans, management decisions, monitoring their implementation, assessment of achieved results, search for reserves and development of measures for their use.

PRINCIPLES OF ANALYSIS

1. The principle of organizing finances is based on the development and improvement of economic activities.

Modern economic literature has not yet formed a clear idea of ​​the analysis of the economic and financial activities of subsectors, but all authors agree on one thing: the analysis should be planned, systematic, have a target orientation, diversification and strategic orientation.

These principles apply to business activities in general and use traditional methods (methods) of analysis, which serve as the basis for the development and practical implementation of financial policies.

The principle of economic independence is implemented regardless of the form of ownership and the scope of economic activity and is aimed at investing money in order to make a profit and increase capital, as well as improve the well-being of the owners of the company.

The market stimulates commercial organizations to search for new areas of investment of capital. The analysis shows that flexible manufacturing is driving consumer demand.

Full independence of the sub-national government is limited by the activities of the state through legislative acts, rates, extra-budgetary funds, etc. The state also determines the depreciation policy (since 1998, depreciation rates have been established by law) and the amount of financial reserves for joint-stock companies.

The principle of self-financing, which ensures the competitiveness of a business entity. The analysis showed that the full self-sufficiency of costs for production and sales of products, investment in production development is determined by the level and amount of cash flows.

The main source of financing is: depreciation, profit, repair fund, reserve.

Not all commercial organizations are able to implement this principle for objective reasons: urban passenger transport, housing and communal services, agriculture, defense industry, mining industry. Such payments are received by the state. support on a refundable or non-refundable basis.

Benefits of self-financing:

· loan costs are excluded (interest payment, loan repayment)

· p/n becomes independent from external capital

· due to equity capital, reliability and creditworthiness increases

· the decision-making process for development is ensured through additional investments

4. The principle of material interest or the principle of financial incentives, rewards, punishment is that within the framework of the management system, a mechanism is developed to increase the efficiency of departments and organizational management structures. This is achieved by creating a responsibility center.

Responsibility center is a division of an economic entity, whose management is endowed with certain resources and powers sufficient to implement established plans.

Wherein:

· management defines several basic criteria for planned tasks

· responsibilities are divided based on tasks according to system-forming criteria

· the management of the unit is allocated resources in volumes sufficient to fulfill this criterion

· management has complete freedom of choice in relation to the structure of resources, technology. process, supply and distribution system, etc.

It is customary to distinguish 4 types of responsibility centers:

Cost-generating center - responsible accounting

2. income generating center - sales department or sales center

Profit-generating center - subsidiaries, independent workshops, divisional divisions

The investment and development center is the most general division in terms of functionality, combining costs, income, profit, investment volume and profitability indicators.

economic analysis costs cost

METHOD AND TECHNIQUE FOR COMPREHENSIVE ANALYSIS OF ENTERPRISE ACTIVITIES

A method is a way of studying a subject.

A comprehensive research method is the method of dialectics, which means that, firstly, all phenomena are studied in interconnection and interdependence, and secondly, all phenomena are studied in movement, change and development.

The method of economic analysis has a number of characteristic features:

If business processes are constantly changing, then there is a need to compare actual results with the results of previous years, planned and industry averages

If business processes are interconnected, then this requires identifying the subordination of indicators, identifying the overall performance indicator and the factors influencing it

The same indicator in different situations can serve as both a factor and an effective indicator. For example, labor productivity is an indicator that reflects the results of production. In turn, productivity is a factor in production volume.

3. in the process of analysis, indicators must be classified into groups: external and internal; main and auxiliary; defining and non-defining; direct and indirect

A quantitative measurement (calculation) of the influence of factors on the aggregate indicator is carried out

To determine the influence of factors, it is necessary to conduct statistical observations (research), accumulate many factors, create an array of information, process it and build a mathematical model.

The method of studying and measuring connections in analysis is carried out by the method of induction and deduction.

Induction is a study carried out by generalizing particular factors.

Deduction is a method that proceeds from general factors to particular ones, i.e. from results to causes.

Using these methods together through interconnected elements, it follows that there is a need for a systematic approach to the study of all phenomena through scientific justification, i.e. methodology.

Methodology is a scientific (theoretical or practical) study of a system of provisions and methods for studying any phenomenon or type of human activity.

It defines a number of methods for comprehensive analysis of the main indicators of economic activity.

The main characteristics of a comprehensive analysis include: completeness, comprehensiveness, systematicity, consistency, the presence of a single goal, simultaneity.

Each type of analysis has its own methodology.

Methodology is a set of analytical methods and rules for studying the economy of subsistence, subordinated to achieving the goal of analysis.

Distinguish

A general methodology that studies various objects of economic analysis in various sectors of the national economy

A private technique applied to certain industries, type of production or object of study

Any analysis technique represents instructions or methodological advice for the execution of analytical research.

The method contains the following points:

· task and statement of goals of analysis

· objects of analysis

· system of indicators with the help of which the object is studied

· advice on the sequence and frequency of research

· description of methods for studying the objects being studied

· data sources on which the analysis is based

· instructions for organizing the analysis (which persons, services, departments will conduct individual parts of the study)

· technical means for analytical processing of information

· characteristics of documents that are best used to formalize the results of the analysis

· consumers of analysis results

The most important element of the ACD methodology is TECHNICAL TECHNIQUES AND METHODS OF ANALYSIS.

TECHNIQUES (METHODS, METHODS) OF ANALYSIS

The method of economic analysis is an approach (method) for studying (research) production activities of a subsector.

The methods make it possible to reveal cause-and-effect relationships or interdependencies between individual indicators and specific factors that influence certain indicators, to most accurately measure the degree of influence of each factor, to determine reserves and to develop measures that increase the level of efficiency of business operations.

The most commonly used methods are summarized in the table

The use of certain methods depends on:

· goals and depth of analysis of the research object

· technical capabilities of performing calculations

· accuracy and depth of research, as well as

· analyst's intuition

Since the analysis uses a large number of indicators of different quality, their grouping and systematization is necessary.

Quantitative - for example, the volume of manufactured products, the number of machines operating, etc.

Qualitative - show the properties of the objects being studied, their features, characteristics, etc. For example, profitability, labor productivity, s/s, etc.

COMPARISON METHOD

The comparison method is the most important method of analysis, allowing one to evaluate the progress and results of a subdivision's activities.

The application of the comparison method is the first stage of any analytical study.

The analysis process is carried out in various directions:

1. comparison of actual values ​​of indicators with planned ones

2. comparison of actual indicators with indicators of previous periods, where the trend of development or decline is determined

P/P indicators are compared with competitors

Comparison with industry or statistical averages

Comparison with the indicators of leading companies in their own or another industry based on relative indicators

International comparison of technical characteristics and indicators, since many economic indicators in Russia are calculated using different methods than in the West

A necessary condition for comparison is:

· compliance with qualitatively uniform indicators

· use of unified product measurement systems

· unity of calculation methodology

same geographical conditions

· the same number of working days and periods of comparable paydays

For example, comparison of planned and actual indicators.

In the process of applying the comparison method, the following indicators are determined:

absolute increase (deviation) - ∆Y

∆Y=ACTUAL-PLAN=Y1-Y0

· relative deviation (in%)

Plan - 100%

Fact - X

index deviation

Comparison of planned and actual indicators

∆= Actual - Plan = 49,000-51,000 = -2,000 (thousand rubles)

Growth rate = Actual - Plan = 96-100 = -4%

Economic law states that wages in percentage terms must be raised lower than the percentage of commercial output.

Analyzing the table, it follows that production decreased by 4% (96%-100%). This could be due to unavailability of materials (high cost, loss of suppliers) or due to the introduction of new technologies that require fewer materials or machining.

Sales of products increase because demand increases. This follows from an increase in the salary of one worker, which can be increased due to the introduction of new technologies or a reduction in the number of workers.

CONCLUSION: P/n works for the future, as it strives to improve the well-being of workers through the introduction of new technologies.

Thus, the weight of the increase in sales in fact is higher than the planned one; the taken absolute indicator can one-sidedly reflect the process being studied, while consideration of relative indicators eliminates such one-sidedness.

METHOD OF AVERAGE VALUES

When studying mass phenomena in the economy, the need for average indicators arises.

The average value determines the typical properties of the population being studied and reveals trends of change. Through the average value it is possible to determine the causes of the studied populations and their changes.

A prerequisite for the use of this technique is the qualitative homogeneity of the phenomena being studied.

As a generalizing value, the average reveals the most significant features of a given population being studied and reflects the essence of what is happening in production and economic activity.

The following average values ​​are identified:

1. arithmetic mean - average salary, average output, average productivity, etc.

2. geometric mean - when calculating average growth rates

Mean harmonic - average increase in birth rate, death rate

GROUPING METHOD

Characterizes the general development trend and reveals the relationship between phenomena and processes. Grouping analysis serves to reveal average values ​​and identify the influence of individual objects (indicators) of research on averages.

The grouping technique consists in identifying homogeneous groups among the studied subsamples according to some characteristics. If the grouping is carried out according to one characteristic, it is called simple, if according to several - combined.

There are structural groupings that allow you to study the structure of processes at a substation, the structure of incoming equipment, the structure of costs for executing the plan, the structure of personnel, etc.

Structural groupings study the composition of the production units themselves (by production capacity, level of mechanization, labor productivity, etc.), as well as the structure of products by type, range, quality.

Factor groupings establish a connection between phenomena that influence the indicator of interest. For example, the dependence of labor productivity on the amount of equipment, technical automation. processes, level of equipment and equipment.

DETAIL METHOD

Allows you to study objects by breaking them down into their component parts.

Technical and economic indicators are detailed

By time: by quarter, month, day, shift, hour

Detailing by time is used when analyzing daily productivity, between-repair periods, and technical work. installations, as well as product output, use of working time, etc.

By place of occurrence

It is used to determine indicators that influence the outcome of manufactured products. For example, the substation allowed excessive consumption of electricity; it is necessary to determine in which of the links the overexpenditure occurred.

For individual components

Allows you to establish the role of individual components and their structure that influence the final result.

It allows you to determine where the greatest economic effect can be achieved and use this effect in the future. For example, an analyst has determined that labor productivity has increased by 20%; it is necessary to determine the reasons for this increase.

Increasing technical level - 12%:

5% automation

4% mechanization

3% change in technology

Structural changes - 8%:

2% increase in the number of workers

4% control improvement

2% professional development

When determining the best directions, it follows: production automation had the greatest impact on increasing productivity; then mechanization and improved management. The administration should pay attention to these areas in the future.

CHAIN ​​SUBSTITUTION METHOD

To assess the influence of absolute changes in factors on changes in the final indicator, the method of chain substitutions (substitutions) is used.

The essence of the method is the sequential replacement of basic (planned) indicators one by one with actual ones, and each time one value is replaced, and the rest are fixed at a certain level.

When replacing, the approach of the influence of a qualitative (intensive) parameter on the final indicator is used.

We use the method of chain substitutions to analyze labor resources. The volume of production largely depends on how much labor is available and how it is used.

Analysis of the use of labor is a calculation of productivity (data from form No. 9), where the following are calculated: productivity per worker, productivity per worker. These indicators make it possible to identify the shift and structure of industrial production personnel in the “Report on the implementation of the labor plan” (Form No. 9-T).

The object of the analysis is the excess profit received at the substation (483 thousand rubles), received above the plan when the number of workers was reduced by 120 people.

We determine the factors influencing the receipt of excess profits.

Calculation of the given indicators

Based on the factors obtained when calculating the number of days worked, hours and labor productivity, we determine their influence on gross output using the method of chain substitutions.

Calculation of the influence of labor factors on gross output

Analyzing the calculation, it follows that the decrease in the number of workers, the number of days worked and the number of hours worked in 1 shift, the subsector lost 3,411 thousand rubles (-2,008 -240 -1,163).

Due to the increase in labor productivity (output of 1 worker), the production line increased production by 3,894 thousand rubles, which covered the impact of a decrease in the number and loss of working hours and received an above-plan profit of 483 thousand rubles.

The payroll reserve is a reduction in lost working time per shift to the planned amount and the number of days worked in accordance with the constitution and amounts to 1,403 thousand rubles (240 + 1,163).

CONCLUSION: P/n works for the future. To increase production output in the future, the following measures must be taken: increasing the number of days worked (according to the Constitution); reducing the loss of working time in a shift; increasing the number of hours each worker works per day.

In the process of analysis, it is necessary to identify specific causes of losses (from operational recording of working time): lack of material, electricity, heat; change of long breaks in work.

INDEX METHOD

Index is a relative indicator that characterizes changes in time and space in a set of phenomena that are directly incommensurable.

The index is a relative value obtained as a result of comparison of complex aggregates and individual units that are comparable on a single basis. The result of the index ratio is expressed as a coefficient or %.

In general, the formula for calculating the general index (I 0) looks like

or 115.6%

For example, a manufacturing plant produces a variety of products: machine tools, engines, washing machines. It is necessary to calculate the general production volume index according to the table data

It follows from the table that the cost actually increased by 18 thousand rubles. (133-115), which is the object of analysis.

We determine the factors that influenced the change in cost:

We determine the index of quantity change at a constant planned price (z 0 =const)

(107%)

The quantity factor influenced the increase in cost by 7% (107% - 100%) or 8 thousand rubles. (123-115).

2. Determine the influence of price on changes in value through the cost index

(108,6%)

The price factor influenced the increase in cost by 8.6% (108.6% - 100%) or by 10 thousand rubles. (133 - 123).

CONCLUSION: The cost of production per item increased due to two factors - quantity and price. Price influenced the cost to a greater extent.

The administration (managers) needs to pay attention to product B and determine why the price of the product has doubled.

GRAPHIC METHOD

View and analyze time series more clearly and easily when using graphs, charts, pie sectors, tickers, etc.

Picture 1. Structure of financial resources

Fig.2. Position of companies in the cellular communications market

Table 1 Financial indicators for a commission-based remuneration system

ANALYSIS OF THE ORGANIZATIONAL AND TECHNICAL LEVEL OF PRODUCTION

The task of the organizational and technical level of the p/p is characterized by a set of technological, technical, organizational, environmental, legal and other factors of production.

The higher the progressiveness of production equipment and technology, the flexibility of organizational forms of management, the more efficiently production resources are used, which primarily leads to an increase in capital productivity, labor productivity, and a reduction in material costs per unit of production.

This is reflected in the volume and quality of products, profits and profitability, as well as other indicators of production and economic activity.

The methodology for analyzing the organizational and technical level of production solves the following problems:

· analysis of the technical level of acceptable production processes

· analysis of the level of organization and management of production

· analysis of plan implementation of technical, production, scientific and organizational factors

· analysis of the economic level and quality of products

Analysis of the technical level of the payment system solves two main problems:

Analysis of the technical condition of general purpose pension funds, their structure, composition, as well as the pace of introduction and disposal

Identification of the degree of compliance of fixed assets with the production tasks being performed, as well as the level of provision with fixed assets of the substation as a whole and its structural divisions

The following indicators are used for analysis:

Capital-to-labor ratio

F O - average annual cost of fixed assets

CH R - number of workers per substation

Since not all fixed assets are equally involved in improving production indicators, but only their active part (equipment, machines, machines, etc.), the most characteristic indicator of the technical level is the machine-to-weight ratio

F ACT - the cost of the active part of fixed assets

2. power supply

E - the amount of energy consumed at the substation for production needs

t - number of man-hours worked

3. coefficient of automation and mechanization of production

It should be borne in mind that an increase in capital productivity and machine-to-weight ratios compared to the previous year does not always characterize the equipment of substation with new progressive means. Its increase can be caused simply by an increase in the means of labor, so these indicators must be supplemented with an analysis of labor productivity or the serviceability coefficient of fixed assets.

F FIRST - the full initial cost of fixed assets at the beginning of the year

I - depreciation at the end of the year

The coefficient of renewal and retirement plays an important role. If TO OBN. lags behind K SEL. , then the p/n's old funds are increasing.

The main indicator of the technical level is the capital productivity indicator.

F O characterizes the amount of products per 1 ruble of fixed assets.

ANALYSIS OF THE LEVEL OF ORGANIZATION OF PRODUCTION AND LABOR

Indicators of production and labor levels:

1. reduction in the number of employees

2. reduction of downtime for organizational reasons

Reducing the duration of repair work

Equipment utilization rate and its growth

Reducing the level of product defects

A reduction in the number of employees at a substation during the year can be carried out after the following measures are taken:

· specialization of production workshops of the main production

· consolidation of workshops to reduce administration

· centralization of repair work and laboratory control

· organization of maintenance of electrical equipment during the daytime (reduction of energy costs)

· introduction of new facilities into production

The level of labor organization not only increases profits, but also the salaries of workers. For this, the following indicators are calculated:

Use of working time through the working time ratio

Standard time is determined by subtracting the duration of regulated vacations from the working time fund.

The working time fund is calculated from annual calendar standards published in special publications annually.

The difference between the standard and actual working time shows the loss of working time.

Work schedules are stipulated in the work schedule according to the labor code and are: 40-hour work week, 36-hour work week, 24-hour work week.

2. the degree of use of workers' labor qualifications (K slave) - is determined by the ratio of the average category of workers (P 1) to the average category of work (P 2).

Tariff and qualification reference books are in effect at the substation, according to which the administration determines the type of work performed at the substation and hires the appropriate workers. In total, the tariff schedule consists of 6 categories.

3. the level of use of engineering qualifications is determined by the ratio of the number of engineering workers with higher and secondary education (I 1) to the total number of engineering workers (I total).

When analyzing the organization of work, it is necessary to identify:

· correct placement of workers according to their qualifications and profession

· compliance of workers’ qualifications with the qualifications of the work performed

· working conditions and their impact on the body of workers

· the activity of technical and organizational work is determined through the efficiency coefficient of rationalization and innovative work as the ratio of the conditional annual savings from the implementation of rationalization proposals to the total number of rationalizers per subdivision.

IMPROVING EQUIPMENT USE AS A FACTOR FOR INCREASING CAPITAL RETURN

All equipment for subdivisions is divided into:

1. cash - available, regardless of where it is located (in workshops, warehouses, on the road)

Installed - equipment installed and prepared for operation, located in the workshops. It can be in reserve, under conservation, scheduled repairs, modernization, etc.

Operating - all equipment actually operating during the reporting period

The composition of the equipment is characterized by the following data:

The table shows that 7 units of equipment were not installed at the substation (809-802), which is 2.1%. Uninstalled equipment is “dead capital”, since funds have been invested in it, but it does not provide a return.

Increasing the efficiency of equipment operation is achieved in two ways: extensive and intensive (see Fig. 2).

Indicators characterizing the extensive way of using equipment are as follows:

· hours worked (machine-hour)

· structure of the machine park

· equipment quality

· equipment shift ratio

Analysis of the extensive use of equipment is reduced mainly to consideration of the balance of its operating time. For each workshop at the subdivision, a fund of equipment working time is established (calendar, routine and planned). Improving the use of time is an important condition for increasing the efficiency of operating production assets.

In practice, assessment of equipment use is carried out mainly on the basis of photographs of the workplace or sample observations (one-off surveys).

Analysis of equipment use over time is characterized by an extensiveness coefficient.

The use of equipment over time is characterized by a shift coefficient, which is calculated in the following ways:

1. as the ratio of the total number of machine-hours worked to the number of machine-hours of the most filled shift

As the ratio of the total number of machines working in all shifts to the established number of machines

The determination of losses in product output by calculating equipment downtime is determined by the product of the number of equipment downtimes (machine hours) multiplied by the planned average hourly productivity of one machine.

When using equipment, there are 3 interrelated factors that affect product output:

The number of machines of the same type is defined as the deviation from the plan in terms of the number of machines, multiplied by the planned average productivity of 1 machine for the analyzed period

The average number of hours worked by 1 machine is calculated as the deviation from the plan for these hours, multiplied by the planned average hourly productivity of the machine and the reported number of working machines

Average hourly productivity of one machine - defined as the deviation from planned productivity multiplied by the reported total number of machine-hours worked

The use of equipment power per unit time is characterized by an intensity factor.

To calculate the output of marketable products, an integral coefficient is used.

FOR EXAMPLE, a substation produces commercial products, the output of which depends on the quality of the equipment and its operating time. Determine the change in product output using the following parameters:

1. planned time fund - 10,000 machine hours

2. actually worked time - 9,800 machine hours

Planned output for 1 machine-hour - 100 rubles

Actual output per 1 machine-hour - 110 rubles

SOLUTION

1. Define (98%)

From the calculation it follows that the production line does not fully realize all the possibilities for increasing production output, since the actual time fund is used only by 98%.

We calculate the intensive utilization rate of equipment

(110%)

The increase in machine productivity is 10% of its planned power use per unit time.

3. We determine the change in output through the integral coefficient

Product output increased by 7.8%. The substation has a production reserve. If the actual time fund is used at 100%, output will increase by 110%.

CONCLUSION: The administration needs to pay attention to the loss of working time, due to which production output decreases, and therefore profits decrease.

ANALYSIS OF THE MAIN INDUSTRIAL AND PRODUCTION FUNDS P/P

Fixed assets are a set of goods and materials produced by social labor, operating over a long period. The entire set of fixed assets is divided into 3 groups (see Form 11 of GOSKOMSTAT).

Scheme of fixed industrial production assets

When analyzing the structure of PPF groups, they are divided into active (directly involved in or influencing objects of labor), on which the quantity of output depends, and passive (creates conditions for the normal functioning of the active part) part.

Analysis of indicators for the use of industrial funds is carried out separately for the active part and for all funds as a whole.

An increase in the share of the active part characterizes the progressiveness of their structure (renewal), as well as the increase in the equipment of the substation, which contributes to an increase in production output and an increase in capital productivity and labor productivity.

The second group includes funds from other industries (p/p), which can be separated from the p/p (removed from the p/p balance sheet). These include: agricultural, medical institutions and facilities, as well as sales and supply organizations.

The third group is fixed assets involved in production, but are on the balance sheet (ballast). In market conditions, all subsectors are trying to get rid of (free themselves from) non-productive assets that do not generate income for the substation.

By comparing the share of each group in the total cost of fixed assets, their structure is judged. Usually the specific gravity in % of the first group and the ratio of the first group to the other two are determined.

The more production assets of a substation (its active part), the better the opportunities for the substation to increase production output.

The passive part of fixed assets has increased ═> p/p is engaged in construction, i.e. increases buildings, structures, transmission devices, and then purchases equipment and machines for manufacturing products.

Analysis of the structure of fixed assets, their technical condition is characterized by the degree of their wear (age composition of equipment), renewal, disposal and introduction of the latest technologies.

An indicator of the degree of depreciation of fixed assets is the depreciation coefficient, which is defined as the ratio of the amount of depreciation of fixed assets (section 1 of the liability side of the balance sheet) to their primary cost (section 1 of the asset side of the balance sheet).

F b - book value of fixed assets

F ost - residual value of fixed assets

I - the amount of depreciation of fixed assets

Primary cost - price + delivery and installation costs, transportation, loading and unloading costs.

A higher renewal rate of the active part of fixed assets compared to the renewal rate of all assets shows that the renewal of industrial assets directly involved in production takes place on the subsector, and therefore has a positive effect on the capital productivity indicator.

C new input - the cost of newly introduced fixed assets during the year

C total - the cost of all fixed assets at the end of the year

ANALYSIS OF THE USE OF FIXED PRODUCTION FACILITIES

One of the most important factors in increasing production efficiency is the provision of fixed assets in the required quantity, assortment and their full use.

Analysis tasks:

· Determine the provision of the subdivision and its structural divisions with fixed assets, their level, which is calculated by general and specific indicators, and also establish the reasons for their changes.

· Study the degree of utilization of production capacity

· Identify reserves for increasing efficiency and use of fixed assets

· Develop measures for the effective use of reserves.

Data sources for analysis are as follows:

Ø economic and social development plan

Ø technical development plan (organizational and technical plan)

Ø F No. 11 “Report on the movement of fixed assets”

Ø F№7-f “Report on inventories of uninstalled equipment”

Ø F№1-p “Revaluation”

Ø F№2-ks “Report on the implementation of the plan for commissioning fixed assets and capital investments”

Ø FBM “Production Capacity Balance”

Ø Inventory cards of fixed assets

The analysis usually begins with a study of fixed assets, their dynamics and structure.

Funds are divided into production and non-production.

In addition, there are active and passive parts.

Analysis of the movement and technical condition of fixed assets is important. For this, the following indicators are calculated:

Renewal factor

2. Attrition rate

3. Growth rate

4. Wear rate

5. Usability factor

The implementation of the plan for the introduction of new equipment, the commissioning of new facilities and the repair of industrial plants is checked, the share of advanced equipment in the total number and for each group of machines is determined.

To characterize the condition of machines and other equipment, a grouping according to technical suitability is used, equipment that requires major repairs, and unsuitable equipment that needs to be written off are determined.

The next stage of the analysis is the study of the provision of subsistence production facilities, certain types of machines, mechanisms, equipment, premises, and the planned requirement for the required output is established.

A general indicator characterizing the level of provision of subsectoral production assets is the capital-labor ratio or the technical equipment of labor.

The capital-labor ratio is calculated by the ratio of the average annual value of industrial production assets to the sum of the payroll number of workers in the largest shift.

The technical level of labor is determined by the ratio of the cost of production equipment to the average number of workers in the longest shift.

It is desirable that the rate of growth in labor productivity outpace the rate of growth in the technical equipment of labor.

RESERVES FOR INCREASING PRODUCT OUTPUT AND CAPITAL RETURN

Analysis of increasing production output consists of reducing the utilization rate of the available equipment.

Commissioning of uninstalled equipment, *replacing and upgrading it, *reducing daily and intra-shift downtime, increasing the shift ratio, *more intensive use of it, *introducing scientific and technical progress measures - all this allows to improve capital productivity on the subsector.

When determining current and future reserves, instead of the planned level of factor indicators, their possible level is taken into account, i.e. extensive and intensive level of equipment utilization.

One of the reserves for increasing output is reducing general production (general plant and general shop) and general business costs.

PRODUCT COST ANALYSIS

The substation produces mainly comparable products. The analysis is carried out based on its s/s (costs) as the difference between the actual and planned amount of costs for comparable products.

The analysis makes it possible to find out trends in changes in any indicator (cost) of implementing the plan in terms of the level of reduction and determine the influence of factors on the increase or increase in agricultural products.

The objects of analysis are the following indicators:

· complete accounting of marketable products in general and by cost elements

· costs per 1 ruble of commercial products

· with/with comparable products

· accounting of individual products (costing)

· individual elements and cost items

Sources of information for s/s analysis are:

Ø F№5-z “Report on costs of production and sales of products”

Ø F No. 6 “Analysis of financial statements by cost items”

Ø synthetic and analytical cost accounting for main and auxiliary production facilities

Planning and accounting of s/s for substation is carried out according to cost elements and costing items.

ANALYSIS OF PRODUCTION COSTS BY ELEMENT

When analyzing agricultural products, information for finding reserves for its reduction is obtained by studying costs by element (F No. 5 “Production costs”).

Costs are grouped according to economic content, i.e. regardless of their industrial purpose and the place where they are consumed.

Grouping is done to study material intensity, labor intensity, energy intensity, as well as the impact of technological progress on the cost structure. The cost structure is characterized by the share of individual costs in their total amount.

If the share of wages decreases and the share of depreciation increases, then this indicates an increase in the technical level of wages and an increase in labor productivity. The share of salary also decreases if the share of purchased components and semi-finished products increases, which indicates an increase in the level of cooperation and specialization.

Analysis of the cost structure by element per substation

From the analysis of the table it follows that production costs by element are not the same: 48.7% are raw materials and supplies. This means that the company produces its products by processing raw materials.

Purchased products account for 17.9%, and the costs of purchased products increased (17.9-17.5) by 0.4%, while raw materials decreased from 48.7% to 48.2%, i.e. e. by 0.5%. This means that the subsector strives to replace raw materials that require significant processing costs with purchased components as less labor-intensive, which is confirmed by the change in the share of the salary in the total cost.

CONCLUSION: S/n has established stable connections with S/n suppliers.

We carry out the analysis according to F No. 6 section 1 and identify how the plan is being complied with for individual cost items, i.e. We determine which items are saving and which are overspending. After analyzing the costs, directions are outlined for further finding reserves for reducing the cost of marketable products per substation.

Grouping costs by purpose, i.e. by costing items, indicates where, for what purposes and in what amounts resources were spent. It is necessary to calculate the percentage of individual types of products in multi-product production, establishing centers for the concentration of costs and searching for reserves for their reduction.

Main cost items (see table).

From the analysis of the table it follows that the total agricultural output of marketable products is lower than planned by 480 thousand rubles. In terms of the absolute amount of deviations, the greatest savings were obtained in terms of raw materials, supplies and workers' salaries (-520, -168 thousand rubles), and the largest overexpenditure by item was factory overhead and losses from defects (180, 175 thousand rubles).

The item “returnable waste” is deducted and the final conclusion on this item can be made after a detailed analysis of the reasons that led to this overspending.

The largest amount of overspending resulted from losses from defects and non-production expenses (114.4% and 35.6%). These data show the most unfavorable provisions for these articles.

CONCLUSION: The administration needs to first of all deal with streamlining costs for general and non-production expenses and especially for defects in production, since overexpenditure on these items had a particularly strong negative impact on the implementation of the plan for s/s.

If we removed these losses, the payout would not have reached 480 thousand rubles. savings, and 951 thousand rubles. (480+180+175+116).

Planning and accounting of s/s to s/p is carried out by dividing costs by:

· variable costs associated with a certain type of product (raw materials, materials, wages of workers, fuel, etc.). They directly relate to one or another calculation object.

· indirect costs associated with the production of several types of products and attributed to costing objects by distribution in proportion to the corresponding base (basic and additional salaries, direct costs, production capacity). An example of indirect costs are general production costs, general business costs, costs of maintaining fixed assets, etc.

In a market economy, costs are classified into explicit and implicit (imputed or implicit), taking the form of direct payments to suppliers of factors of production and intermediate goods.

Explicit payments include salaries of workers, managers, employees, commission payments to trading firms, payments to banks and other providers of financial and material services, payment of transportation costs, etc.

Implicit costs are the opportunity costs of using resources that belong to the owners of the firm or are owned by the firm as a legal entity. These costs are not provided for in the contract and are not reflected in the balance sheet.

ANALYSIS OF COSTS PER RUBLE OF COMMERCIAL PRODUCTS

An important general indicator of agricultural products is the cost per ruble of marketable products, which is beneficial because:

· firstly, it is very versatile - it can be used in any industry;

· secondly, it shows a direct connection between s/s and profit.

It is calculated by the ratio of the total cost of production and sales of products to the cost of produced marketable products in current prices.

Its level is influenced by both objective and subjective, external and internal factors.

In the process of analysis, one should also study the dynamics of costs per ruble of marketable products and conduct cross-industry comparisons on the analyzed indicators.

Interrelation of factors determining the level of costs per ruble of commercial products

DETERMINING RESERVES FOR REDUCING PRODUCTION COSTS

The main sources of reduction in s/s are:

· increase in production volume

· reduction of production costs by increasing the level of labor productivity, economic use of resources, materials, electricity, fuel, equipment, reducing non-production costs and defects.

The amount of reserves is calculated:

Р↓с/с = С в - С f

R↓s/s - reserves for reducing s/s

C in - possible level of s/s for the industry (statistical data)

Analysis of economic activities.

Yakushina Vera Alekseevna.

Literature:

1. 1. “Theory of economic analysis” Bakanov, Sheremet
2. 2. “Theory of ACD” Osmalovsky
3. 3. “Theory of ecoanalysis” Karakoz
4. 4. “Modern ek-ka” Mamebov
5. 5. “AHD and audit in market conditions” Kondrakov
6. 6. “Fundamentals of business management and organization” Lvov
7. 7. “Microek-ka” Halperin
8. 8. “Fundamentals of the theory and practice of FSA” by Moiseev
9. 9. “Audit of calculations” Domilevsky

Topic 1. Scientific foundations, subject and tasks of economic analysis.

1. 1. Subject and scientific foundations of economic analysis.
2. 2. Types of analysis and their role in management.

1. 1. Economic analysis- a system of special knowledge associated with the study of processes, the relationship of processes, which in turn develop under the influence of objective economic laws, under the influence of factors.

This is a knowledge system that is associated with the scientific substantiation of business plans and the evaluation of a business plan. This is a system of special knowledge associated with identifying positive and negative factors, revealing trends, assessing proportions, and determining the results of economic processes.

Cognitive activity is always based on practice, experiments, observations, as a result of which these factors are established. Understanding the factors begins with analysis.

Analysis (from the Greek “division of the whole into elements”) is a research method that consists of mentally dividing the whole into its component parts to highlight some properties and connections.

This method is widely used. But natural and technical sciences use instruments, etc.

Such an analytical division should not be made arbitrarily, but based on the task at hand.

In this case, the following are distinguished: essential and non-essential features - this is the so-called logical trick.

Analysis, opening up the possibility of broader knowledge, seems to destroy integrity, therefore, having studied the component parts of the subject, it is necessary to connect them again, through synthesis.

Synthesis (from Greek “connection”) - unification into one whole.

The transition from factor analysis to theoretical synthesis is carried out using induction (transition from general to specific) and deduction. They form the basis of the method of understanding these economic processes.

The analysis is based on a whole complex of digital data (accounting), and is also based on a system of methodological techniques for studying various aspects of the activities of any economic entity.

Economic processes and their results are reflected in a whole system of economic information. This economic information is very dynamic, but if it is rationally organized, then this flow is the main basis for economic analysis.

Economic analysis has its own subject, but the subject of its interests is the assessment of economic processes.

Analysis - assessment of socio-economic efficiency, assessment of final financial results.

Economic analysis- one of the elements of the production management mechanism.

1. 2. The development of scientific methods is a necessary condition for improving practice, and in turn, practice also always leaves its mark on science.

Currently, there are scientifically based types of classification of economic analysis; a developed market economy has identified the need for differentiation and distinguished concepts such as internal management analysis and external financial and economic analysis.

Internal management analysis- an integral part of the entire analysis system, information and analytical support for management decisions.

External financial analysis- part of the analysis system, which should provide communication to external users.

Types of analysis:

1. 1) if in the process of economic analysis the conditions, results of economic activity, and the level of use of available resources (material, labor) are revealed, then such an analysis is called economic.
2. 2) if the analysis is carried out on the basis of a business plan, assignment, project, based on their implementation, then the analysis is current.
3. 3) if the assessment based on a certain range of data on economic activity is made over a long period, then the analysis is prospective.
4. 4) if the analysis is aimed at identifying the effectiveness of technical solutions, assessing the significance of aspects of the activity, then the analysis is technical and economic. Based on this analysis, an assessment is made of the use of existing production capacities, areas, energy intensity, and power availability.

Operational analysis- assessment of the completion of tasks for a short period (period of operational activities).

economic analysis has improved at the same pace as productive capacity.

FSA is one of the most effective types of analysis, which allows you to solve problems in a complex manner that ensure progressiveness. This method is also called the method of active technical and economic diagnostics or the optimization method.

The origin of this method is associated with the development of production potential. In the 40s XX century engineer Sobolev (worked at the Perm Telephone Plant) began to deal with the issues of functional dependencies between costs, between constructive use, between its application.

At the General Electric company, engineer Miles began to deal with the same issue.

But only in the 60s. These methods of functional cost assessment were developed on a scientific basis (and not in practice). Taxonomists (Karp..., Majdoychik, Grampa) joined the problem.

Moiseeva also dealt with issues of FSA organizational assessment.

Market competition conditions should give a new impetus to the FSA in all its directions.

Object of analysis are functions, i.e. consumer properties of products, processes, as well as the costs of creating these functions (living and material).

Subject of analysis yavl. Cause-and-effect relationships between consumer value and the cost of specific products.

The main goal of the analysis is to find the optimal balance between consumer properties and costs.

The optimal ratio is the consideration of a number of dependencies (consumer properties are growing, competition is growing, costs are falling, etc.).

The FSA combines both economic and functional analysis.

Research of functions. In the analysis, the main and then the minor function are selected.

1. 1. Preparatory stage. The object is highlighted. A contingent of performers is being formed.
2. 2. Information stage.
3. 3. Analytical (creative or research). Specialists may have different levels of training. This stage is called brainstorming. The results are recommendations.
4. 4. Recommendatory (affirmative). A document must be published.

1. 3. Problems of analysis in a market economy.

At first, the analysis was analytical in nature based on accounting and reporting data. As industrial potential develops, the relevance of the analysis lies in an integrated approach (full assessment of use).

People who contributed to economic analysis: Khudyukov, Bakanov, Berkgolts, Veitsman, Maidaichin, Stotsky. According to the assessment of comprehensive development: Lvov, Sheremet, Paliy (father and son), Kovodvorsky, Danilevsky, Shchinkov.

There is no FSA as a comprehensive discipline abroad, only here. But abroad there is:

n inventory management theory (working capital turnover, optimal batches of workpieces, production launch);

n theory of cost accounting and control (estimation of production costs (cost), determination of the point of profitability).

Analysis tasks:

reorientation of the analysis methodology from assessment of already established stages to assessment for the future. Issues of competitiveness, financial stability (assessing the reliability of the counterparty partner), analysis when choosing counterparties (banks, suppliers...), analysis of the liquidity of the enterprise, forecasting some industrial relations...

Topic 2. Methodological and information base of economic analysis.

1. 1. Methodological techniques of economic analysis.
2. 2. Factors and their classification.
3. 3. Information support for economic analysis.

1. 1. The subject of economic analysis is understood as a dialectical method of approach to the study of economic, labor, production processes in their development, in their flow. Those. these methodological techniques should reveal the content, direction and methods of research.

Directions of research:

n identifying and measuring the role of various factors of economic and environmental processes

n studying the dynamics of development of these economic and production processes

n assessment of the results of the development of these processes, as well as assessment of available reserves

n identifying the level of implementation by quantity and quality of tasks, plans, projects...

Characteristic features of this method:

1. 1) use of a system of indicators
2. 2) study of the reasons for changes in these indicators
3. 3) mandatory identification and measurement of the relationship between causes, factors, etc.

The goal is to increase the social and environmental efficiency of all processes.

In the process of analysis and analytical processing of environmental information, a number of methods of environmental analysis are used; they can be conditionally divided into traditional and mathematical.

Traditional methods include those that have been used since the emergence of analysis (comparison, relative and average values, groupings, index method, chain substitution method, balance method, graphical method).

Mathematical techniques came into use later, when computers appeared, and their use is precisely an important direction in improving the methods and techniques of economic analysis.

1st technique: absolute and relative indicators are used in the analysis. Based on them, the method of economic analysis is used - comparison. The more databases there are in comparison, the deeper the analysis. During the analysis, the actual achieved results are compared with the design ones for control. Comparison is used when actual results are compared with standard results to evaluate effectiveness. Comparison of actual results with past ones to assess dynamics. Sometimes a comparison of actual results with average values ​​is used to determine the position.

Comparison of actual data with data achieved abroad to use experience. Comparison of actual data with an economic model to determine and establish the highest level of capabilities.

2nd direction of 1st appointment: the task is compared with the expected results or with the actual data achieved, to determine the intensity of the task. The main thing with this technique is comparability in terms of indicators, comparability in calculation methods, comparability in calendar period, in terms of working conditions...

Incomparability leads to opposite results.

Comparison is the initial stage of analysis; in the future, reasons and deviation factors should be used and an appropriate assessment should be given.

2nd reception - calculus. As a rule, average values ​​are calculated on the basis of mass, but qualitatively homogeneous data. They give a generalized characteristic (arithmic average, weighted average, harmonic average, mode, median). Fashion - structural average. Its difference from the arithmetic average is that it is found directly from the digital data of the members of some series. This is...the value of the maximum point on the distribution curve. Median is the value of a characteristic of a unit in the middle of a series of comparable values.

3rd technique - groupings. They are most often used when the goal is to identify reserves or some dependencies. The main thing is to choose the right signs. Based on groupings, the dynamics of a process are calculated. An integral part of groupings are analytical tables.

Graphic methods are used. They provide clarity and accessibility:

n columnar

n circular(specific gravity)

n linear (dependence by periods)

n coordinate (dependence of something on something)

n network.

Topic: Economic and mathematical methods (techniques) of economic analysis.

Those. Approximate, simplified calculations will be replaced by more accurate ones. Computers and EMMs make it possible to solve so-called multidimensional analysis problems.

We'll consider:

n methods of elementary mathematics

n classical methods

n methods of mathematical statistics (methods of one-dimensional, multidimensional statistics of populations)

n econometric (to determine either production functions or input-output functions).

All mathematical methods are based on the EMM methodology and involve solving a class of problems by applying simulation models(drawing up equations). Depending on the purposes of the analysis, eco-models are distinguished into deterministic and stochastic.

Determinism (from Latin “determino” - the doctrine of the objectivity and laws of any phenomena). On the basis of determinism, phenomena are studied in which one cause, under certain conditions, gives rise to another, which is, as it were, a consequence. Those. deterministic analysis- decomposition of the phenomenon under study into some direct factors, the influence of which can be measured quantitatively.

Stochastic (from the Greek “stochastos” - able to guess). Stochastic modeling is a method for solving a class of static estimation problems. The models were built using factors that are not directly related. These factors (connections) exist between random variables, but when one of the factors changes, the value of the other also changes. The construction of such models is based on the generalization of variants of values. And when it is necessary to measure the influence of these random variables, correlation analysis.

When a correlation analysis is carried out, it is determined that some factors (signs) determine others - functions (consequences); if the indicator changes under the influence of many factors, then more observations need to be made.

The main indicator is correlation coefficient:

1. 2. Factors that determine the result of economic activity and their classification.

1. 1) driving forces of economic processes
2. 2) conditions for the completion of economic processes
3. 3) reasons influencing these processes.

The economic activity of enterprises is a whole complex of interconnected economic processes.

The more detailed the factors are studied, the more complete the results, the more justified the decisions made. These factors are interrelated and influence the results of economic activity either positively or negatively. It happens that the negative impact of some factors can negate the positive impact of other factors.

According to the degree of impact on work results, factors are divided into:

n basic (example: availability of materials)

n minor.

By degree of quantitative measurement:

n - quantifiable

n not assessable.

By exposure time:

n are constant, i.e. influencing continuously

n temporary, i.e. valid for a certain period.

Factors of an intensive nature - more efficient processes, factors.

Factors of an extensive nature are associated with the quantitative expansion of the material and technical base, with the attraction of additional labor resources.

By coverage:

n specific, which apply only to a given enterprise.

By degree of detail:

n simple (result of one cause)

n complex (the result of many causes).

By nature of action:

n objective (do not depend on the results of the actions of a given enterprise)

n subjective (depend only on the results of the actions of a given enterprise, on the efficiency of use of resources).

By method of determination:

n straight lines (the influence of which can be determined without special calculations)

n calculated (calculations must be made).

By effect on results:

n 1st order - directly affect the result and are studied first

n 2nd order - influence through 1st order factors

n nth order.

1. 3. Information support for economic analysis.

When developing a management decision, the analysis is carried out on the basis of a system of indicators. This system of indicators is an information base for analysis; it is very dynamic.

Sources of analysis are divided into:

1. 1. accounting
2. 2. off-account.

Accounting sources of analysis:

1. 1. accounting data
2. 2. data from static reporting
3. 3. data on business processes from operational accounting
4. 4. data through sampling (sample research).

Sampling methods:

n continuous observation

n strict documentation

n by accounts

n groupings from reporting tables.

Operational accounting and reporting data can be used for analysis.

Non-accounting sources of analysis:

1. 1. audit materials. They are carried out by the accounting department, a group of auditors...
2. 2. auditors' reports
3. 3. materials of tax service audits
4. 4. materials of meetings of labor collectives
5. 5. minutes of production meetings
6. 6. explanatory notes and reports
7. 7. Worker photo results for
8. 8. Census of equipment and available inventories
9. 9. design, technological and other documentation

10. production data sheets of equipment

11. results of visual observations

12. results of a sample survey.

1. 4. Organization of analytical work.

Efficiency and analysis results depend on proper work planning and organization.

Conventionally, the entire analysis process can be divided into a number of main stages:

1. 1. drawing up a program (plan) of analysis. Indicated by:

n purpose of analysis

n scope of analysis

n circle of performers (accountant, economist...)

n analysis sequence

n period of analysis.

1. 2. selection of sources of information, control over the reliability of this information.
2. 3. systematization and analytical processing of source data.
3. 4. generalization of the results of the analysis and their presentation in an appropriate document, which contains an objective assessment of the work. The document must contain proposals, recommendations, measures to eliminate losses and shortcomings, and measures to improve production efficiency.
4. 5. control over the implementation of the analysis results.

Topic: Analysis of the volume, quality and structure of products and services.

1. 1. Methods and tasks of analyzing the volume of products, works and services.
2. 3. Analysis of the rhythm of production of GP and the completeness of the backlog.
3. 4. Current and comprehensive analysis of product quality.

1. 1. Tasks:
2. 1) the main task of any enterprise is to assess the volume, quality, dynamics, structure of products.
3. 2) checking the balance and optimality of the planned type of product, as well as assessing the reality and intensity of production indicators.
4. 3) identifying the influence of individual factors on the final results.
5. 4) development of recommendations (measures) both current and for the future.

When analyzing product sales volume, the following meters are used:

1. 1. absolute:

n natural

n cost

n labor

1. 2. relative:

n coefficients

n hundredths

Each of these meters allows us to identify the influence of any factors on the results of production activities.

Analysis techniques:

1. 1. traditional:

n comparison

n indices

n average value

n balance sheets

n graphics

1. 2. mathematical

n linear programming

Information base for analysis:

1. 1) statistical indicators (appendix to the balance sheet - form No. 4)
2. 2) data
3. 3) operational reports
4. 4) various types of accompanying documentation.

Product production is assessed using natural and conditionally natural indicators, as well as in units of labor intensity.

TP=GP+services+cost...calculation? for third parties

PE=TP-material costs

UCHP=TP-MZ+depreciation

RP=TP-+(O2-O1), O2,O1-balances in the GP warehouse at the beginning and end of the period.

The volume of sales is predetermined by the volume of TP or VP.

GP can be implemented by:

1. 1) wholesale prices
2. 2) retail
3. 3) negotiable

Wholesale prices are set at the level of retail prices minus trade and sales discounts, taking into account the location of the enterprise.

When setting selling prices for products, they are guided by Decree of the Government of the Russian Federation No. 55 dated December 19, 1991 and the Decree of the President of the Russian Federation “On measures to liberalize prices” dated December 3, 1991.

in market conditions, prices differ according to the characteristics of purchase and sale:

1. 1) the base price is set when there is a transaction and it is necessary to determine the grade and quality of the product, i.e. it is agreed upon at the level of purchase and sale between the supplier and the consumer.
2. 2) invoice price is a conditional price, it is agreed upon at the level of concluding a contract.

EXWORK - the seller gives the buyer the right to dispose of the products in his warehouse.

FOB - the goods will be delivered directly to the buyer at the expense of the supplier to the location (sea).

CAF - conditions when the seller pays expenses to the destination (air and rail).

CIF=CAF+insurance premium.

1. 3) world price - determined by the price level of exporters or the price level at auctions, or the price level of leading firms.

1. 2. Analysis of the structure and range of products.

Product structure- the ratio of individual types of state enterprises to the total output of state enterprises in physical terms.

The assortment characterizes the totality of manufactured products according to...

If an enterprise has exceeded the target for all products, but the degree of overfulfillment for individual types of products is not the same, then the structure will be disrupted. If one product is overfulfilled, and others are underfulfilled, then both the structure and assortment are disrupted.

When analyzing the characteristics of the assortment structure, it is determined Assortment coefficient, it is determined based on the business plan.

To assortment = 10800/12000 = 0.9.

This means failure to fulfill both the nomenclature and the assortment. It is advisable to count on assortment when products are frequently updated. Then the products:

n comparable (i.e. there is a basis for comparison)

n incomparable (there is no base, but there are comparative coefficients for comparable and incomparable products).

With a large share of new products, the enterprise has structural shift, which is undesirable due to an increase in the labor intensity of the product, or due to price changes.

Analysis of the implementation of agreements and contracts.

The basis for fulfilling the task of selling products is marketable products. When analyzing sold products, a number of aspects can be considered. The main ones:

n provision of products intended for sale with agreements and contracts

n solvency of the counterparty

n the ability to complete according to shipping standards.

Performance under contracts, assessment of performance is carried out by direct counting, i.e. comparisons are made by quantity, by price, by delivery time, by contract, by actual completion.

Such an analysis can reveal the threat of overstocking due to the release of products that are not in demand or identify upcoming losses due to fines for under-delivery. Particular consideration can be given to the implementation of contracts for cooperative supplies.

1. 3. Analysis of the rhythm of production of GP and the completeness of the reserve.

Uniform production of products in accordance with the assignment is, first of all, production in accordance with some internal regulatory document - this is a schedule (ten-day, five-day, daily). But this does not mean that the output should be the same throughout the year. As a rule, schedules are drawn up for a month. And based on the schedule, the rate of production throughout the year is determined.

For large-scale or mass production, schedules for uniform production are developed, and the estimated indicator is the uniformity coefficient. It is determined by the following algorithm:

Where - shortfall per day in accordance with the schedule;

P - monthly plan.

The analysis looks at the underlying causes of the unevenness. There are quite a lot of reasons: untimely provision of resources, incompleteness of the filling station, disproportionate load of equipment (breakdowns, downtime...), lack of workers, errors in calculations, low level of production and technological discipline.

For small-scale and single-piece production, K rhythm is calculated. It characterizes the share of product delivery for each week in relation to the task. To calculate it, the average daily delivery of products is determined based on the number of working days in a month (for example, 22 working days, 100% of production, then 100%/22 = 4.54% per day, per decade - 7 * 4.54% = 31.78%).

The enterprise worked irregularly. Calculate the rhythmicity coefficient:

Kr sq = (94.0+98.5+98.5)/3 = 97.

Irregularity is tantamount to loss, primarily of working time. Elimination of irregularity creates opportunities for additional production and efficient use of resources.

Loss calculation formula:

P=(D1+D2)-M*(B1+B2)/100=7+7-22*(27.8+29.8)/100=1.3 days.

M - number of working days in a month

P - losses.

1.3 days*12 months=16.6 days

16.6 days*1000 conventional units*1000 people=16.6 million conventional units.

eliminating losses due to irregularity has the potential to increase product output, improve quality, etc.

Internal reasons that cause irregular release:

n insufficient quality of production preparation

n quality of calculations for the backlog set

n late delivery of components.

External reasons (may be objective):

n insolvency of the counterparty

n poor quality delivery.

To analyze completeness, you can use operational accounting data for parts and assemblies. Completeness analysis is carried out for large-scale and mass production, where an operational calendar accounting system is in place.

The analysis reveals the following:

n number of parts and assemblies required to produce products for the analyzed period

n the actual consumption of parts and assemblies for the same period is determined

n there must be data on the actual number of parts and assemblies at the beginning and end of the period.

One*n - one-day requirement

P - the total number of nomenclature parts or positions.

It is calculated for individual workshops of the production process. Comparing it for individual workshops makes it possible to identify any inconsistencies: excess or shortage of parts and components.

1. 4. Analysis of product quality and grade.

Product quality- a set of properties that determine the degree of its suitability to satisfy the relevant needs of those using this product.

The quality of products is formed even before their physical appearance. This is the so-called scientific and technical level of products.

This original quality must be maintained during the manufacturing process...

Standardization is the activity of establishing norms, rules, characteristics.

In the Russian Federation they use GOSTs, OSTs (industry), STP (enterprises). They contain the requirements for which certification is carried out.

Certification is an activity aimed at maintaining compliance with established requirements.

In the Russian Federation there are general rules for certification. Based on her behavior, a certificate (document of compliance with the requirements) is issued.

Certificate standards:

1. 1. ISO 9000 - contains a description of the standards of 3 quality models. Prevention of product defects both at the development and manufacturing stages.
2. 2. BIP (defect-free manufacturing of products).
3. 3. KSUKP (integrated product quality management system). Quality analysis according to this system is carried out in stages. First, the share of products with a quality mark is determined, and then products are determined by category: products of the 1st category, products of certain useful qualities, but below world standards; products of the 2nd category, used in industry, but not meeting world standards. Products assessed in category 2 are subject to discontinuation. Where products are not assessed according to quality categories, the grade category is used. Product grade also characterizes quality, but for certain industries.
4. 4. when determining the grade, GOSTs and OSTs are used and grade coefficients are determined, confirming the level of quality.

Average to grade according to assignment = 1450/(300*5) = 0.96

Wed. To grade fact. = 1465/(310*5) = 0.98

Average price per order = 1450/300 = 4.83

Average price fact. = 1450/310 = 4.72

(4,83-4,72)*310=33,3

When product quality is assessed, the reasons for the decline in quality are identified. Cause:

n low-quality raw materials, materials

n low qualifications of performers

n disruption of the technological process, etc.

These reasons are summarized and conclusions are drawn.

Subject: Analysis of material costs and use of material resources.

1. 1. The relevance of the analysis of material costs and their use.
2. 2. Analysis of compliance with standards for the consumption of material costs and energy resources.
3. 3. Indicators of the use of material resources.
4. 4. Factors influencing the material consumption of products.

1.Rational use of resources has always been considered as a factor in increasing production efficiency. The need for such a reasonable reduction in Me products is due to the fairly high share of Me and energy carriers in the cost of production.

In industry, Mz constitute up to 75% and tend to increase. Saving material resources is equivalent to increasing their production. This contains large reserves of profitability. There is such a relationship between Me, labor intensity, Fe, level of investment:

n if equipment and technology improve, then the use of materials may tend to decrease.

Analysis of Me in production is carried out in the following directions:

1. 1) changes in the level of Me as individual products and the entire commercial output are studied. These changes should be considered in dynamics and in comparison with the task.
2. 2) identifying the reasons for changes and assessing the results achieved for certain types of products and for certain types of materials.
3. 3) study of the quality and dynamics of consumption rates.
4. 4) generalization and analysis of data on the amount of losses in production, on production waste by energy materials.
5. 5) measuring the efficiency of using material resources when producing new products to replace old ones.
6. 6) assessment of specific Me production.

Scheme for performing the analysis of used mathematical resources.

Sources of information for analysis:

1. 1. financial statements
2. 2. in-production reporting
3. 3. statistical reporting.

2.Analysis of compliance with consumption standards of metallurgy and energy carriers.

Rationing the consumption of material resources (MR) of raw materials is an important prerequisite for the rational use of MR in production. The effectiveness of the entire system for the use of MR depends on the organization of the regulatory economy.

At the enterprise, the standardization of MR is mainly carried out by technical services:

1. 1) constructors
2. 2) technologists
3. 3) special regulatory department.

Norm is the maximum permissible amount of consumption of specific material resources per unit of production or per unit of work. When rationing the consumption of MP, they proceed from the weight of the finished product or from the black weight of the workpieces.

3.1) To use the material in physical terms. Kim=m/A, m is net weight, A is black weight.

3.2) K cutting = Mz/A, where Mz is the mass of the workpiece.

3.3) To use the workpiece = m/amount of material per workpiece (Mz).

3.4) K losses = (A-m)/A

3.6) Specific Me. It is usually calculated based on the size of materials and volume: per 1 unit of beneficial effect.

The complexity of MR analysis is that a whole series of parts can be made from 1 type of material. Therefore, due to the large number of details, it is quite difficult to determine the cause of the deviation. All deviations in production must be recorded in some documentation. Norms can be individual or group.

Group norms - the average level of costs per unit of the same or similar products by type of resource.

A progressive norm for an enterprise will be one that is based on modern technology, which is designed for productive equipment.

In the process of analyzing the validity of norms, the following comparisons can be made:

1. 1) facts of consumption with the established norm
2. 2) the level achieved with the consumption of previous periods
3. 3) can calculate deviations by comparison with industry standards.

When assessing the use of material resources, an analysis of the use of materials and recycling of materials is carried out. In order to carry out the analysis, you need to calculate the theoretical amount of expenses. The collection and return of waste must be provided for in the technological route. In addition, the enterprise must develop a waste classifier, which must indicate the main characteristics:

n by place of origin

n by individual phases of the production process

n by type of materials produced

n according to the range of source materials.

According to the nature of sweat and waste:

1. 1) provided for by the technological process
2. 2) caused by a violation of the technological process

Waste can be returnable or non-returnable.

4. Factors influencing Me products:

1. 1) external - independent of the activities of the enterprise (changes in prices, supplies)
2. 2) internal (level of progressiveness of design solutions, technological process, organization of the production process and labor).

By purpose for the amount of material costs:

1. 1) price factor for material costs
2. 2) factor of norms
3. 3) factor of production losses.

Analysis of Mo objects of labor.

The impact of changes in material costs on production volume:

2.1893*530+0.0564*530/2=1175 rub.

23450*0.0564+0.0564*530/2=1337 rub.

Topic: Analysis of OPF.

1. 1. Relevance of the analysis and information base.
2. 2. Analysis of the state of the OPF
3. 3. Assessment of the economic potential of the enterprise
4. 4. Analysis of the use of OPF
5. 5. Analysis of production capacity utilization.

1. The relevance of the analysis of OPF is largely determined by the mathematical and technical base, i.e. the degree of equipment of the OPF production process, as well as the efficiency of using these OPFs.

Analysis tasks:

1. 1) the task of improving the level of security of the enterprise.
2. 2) studying their technological level
3. 3) efficiency of using OPF
4. 4) study of the influence of OPF on the amount of output
5. 5) identifying reserves for increasing the main indicator - capital productivity.

OPFs are divided into main and current, active and passive.

The information base for analysis of OPF is mainly accounting statements (chart of accounts (12/28/94) and regulations on accounting and reporting in the Russian Federation (12/24/94)). Currently, the number of reporting forms ranges from 1 to 2, depending on the industry. The most accurate value of OPF is reflected in the balance sheet of the enterprise, and development tables for this value can be used just for analysis. Accounting and analysis of OPF based on these tables can be carried out both in kind and in monetary terms. Natural expression necessary to determine the technical composition, to determine the production capacity of the enterprise, to draw up a balance of equipment, to draw up a balance of production capacity. All this is needed for timely updating.

To take into account dynamics, to plan expanded reproduction, to create a depreciation fund, to determine the cost of a product and to determine the effectiveness of using OPF, a monetary assessment is necessary. There are several types of assessments:

n total book value

n residual book value

n total replacement cost

n residual replacement value.

The full book value - the initial cost, is formed at the moment the open pension fund enters into operation. Depending on the sources of income of the general fund, their initial cost can be understood as:

n the cost of fixed assets contributed by the founders as a contribution to the authorized capital of the enterprise.

n the cost of fixed assets manufactured at the enterprise or purchased from other enterprises or individuals, they are assessed based on the amount of actual costs, including delivery, installation, and installation costs.

n the cost of fixed assets received free of charge or funds allocated as government subsidies.

The monetary expression of loss of physical properties or economic qualities is called depreciation. Initial cost - depreciation amount = residual book value.

In order for PF to be valued at uniform prices, periodic general revaluation is required. The revaluation is due to the liberalization of prices and tariffs...revaluation is necessary for the enterprise to form reasonable monetary estimates of the financial assets, to update the financial assets, to create a reasonable initial base

The replacement cost minus depreciation is called the residual replacement cost. The degree of wear and tear in % for each individual type of equipment after revaluation should remain equal to its degree of wear before the first assessment according to accounting data.

2.OPF - a set of material assets used as means of labor for a long time, operating in kind in the sphere of material production.

According to the role of OPF in production: production and non-production.

By type, depending on the technical functions and role in the production process: buildings, structures, working machines and equipment.

By accessory: own and rented.

By use: in operation, under reconstruction, in reserve, in conservation.

The OS includes:

1. 1) capital investments for land improvement. Determined in relation to the areas accepted for operation, regardless of the end of the work period. The amount is accepted according to the amount of physical expenses
2. 2) capital investments in perennial plantings
3. 3) capital investments in land plots acquired by the enterprise at the actual costs of their acquisition.

When analyzing the composition and movement of the OPF, the dynamics of change are considered with the determination of the specific weight of individual groups of the OPF.

During the analysis, a technical examination and assessment is carried out, i.e. the amount of physical wear and tear is determined either in general for any type of equipment, or separately for its parts. When determined in parts, a weighted average wear value is formed and recorded as wear for a given type of equipment. There is a difference between physical and moral wear and tear.

Physical wear and tear is the loss of technical and economic properties, loss of consumer value, which is transferred to the finished product. Physical wear and tear is assessed for two reasons - either by technical condition or by service life.

Where Tf is the actual period, Tn is the standard time, L is the liquidation value.

Obsolescence is a premature decline of equipment, before the end of the standard period of physical wear and tear, either in terms of economic efficiency or technical characteristics. Obsolescence is also determined as a percentage based on expert assessment or on the basis of any quantitative measures.

All coefficients must be determined for individual groups of equipment over time.

Analysis of the age composition of equipment.

In order to analyze the OPF, it is necessary to group them. First, they are grouped by purpose and technical characteristics, then by the duration of use of the equipment. Next, a comparison is made of the actual service life with the standard life.

The planned process of accumulating funds to replace retirees is called depreciation.

3.Assessment of the economic potential of the enterprise.

In accordance with international terminology, the assets of an enterprise are the so-called. economic resources that should bring economic benefit. That. assets have economic potential. This potential is divided into:

Active part

- “unexpected assets” is an amount of funds that does not have a physical form, but which can also generate income (goodwill, patents, trademarks, copyrights and licenses...)

The method for assessing business reputation is based on the fact that in order to determine it, the main condition must be met - the excess of the enterprise's net profit over the industry average net profit.

Task: average industry profitability = 20%, average profit per year for the enterprise over the last 5 years = 30,000, general operating profit = 100,000.

R=30000*100%/100000=30%

30000/0.2-100000=50000 rub. - business reputation.

4. The efficiency of using OPF is characterized by the ratio of the growth rate of production volumes and the rate of change in OPF.

Fem = 1/Fotd, Fvoor = OPF/average list of workers.

Fo analysis: determining the influence of factors on Fo, the influence of Fo on production volume.

Factors influencing Pho:

n equipment performance

n To the shift of equipment operation

n level of ma.costs

n equipment cost

n specific gravity of machinery and equipment.

Equipment usage analysis.

The equipment may be available, installed, or operational. The provision of the enterprise with equipment and the completeness of its use are checked.

Extensive path indicators:

n quantity of equipment

n machine hours worked

n shift factor

Intensive path indicators:

n production output per 1 machine-hour.

Kak=actual time worked/planned time fund=388000/469100=0.83

Kint=actual rubles/machine-hour/planned rubles/machine-hour = 15/12.3=1.22

Kintegral = Kek*Kint=0.83*1.22=1.01

81100*12.3=-997.6 tr.

2.7*388000=+1047.6 tr. +50 t.r.

The level of utilization of installed equipment is usually always linked to the use of productive space. In order to assess how efficiently an enterprise uses its production space, find the production space rental rate:

5.Productive capacity- the maximum possible output of products in a certain range with full use of production space, taking into account advanced equipment, technology, and modern organization of production.

N=P*F, where N is the power, P is the productivity of the equipment, F is the operating time of this equipment.

N=F/Q, where Q is the labor intensity of the product.

Capacity is determined by type of equipment or by production workshop. In this case, the goal is to identify the bottleneck, i.e. groups of equipment that do not correspond in their capacity to the overall capacity of the workshop. As a rule, such an assessment is given when the degree of intensity of the production task is determined and the power utilization factor is determined.

Nav=Nstart + Nentered * Action time/12 + Noutput*Time?/12

Based on them, a balance of production capacities is compiled.

Connectivity = N/No*P = capacity of the main workshop/capacity of the analysis workshop, taking into account the specific weight of the use of products of the main workshop (P) = 1400/(1000*1.5) = 0.98

Topic: Analysis of labor resources and labor resource indicators.

1. Relevance of the analysis and information base
2. Comprehensive and operational analysis of the use of labor resources
3. Factors for the effective use of labor
4. Labor potential analysis
5. Labor productivity analysis
6. Analysis of the use of the wage fund

1 At the enterprise level, products needed by society are created and necessary services are provided. The most qualified personnel are concentrated at the enterprise. Even in a market economy, the center of economic activity is the enterprise.

The main purpose of the analysis of labor indicators is to increase the level of management of production and economic activities, to increase the level of socio-economic processes occurring within the enterprise. The analysis of the socio-economic development of the team is based on a system of labor indicators, because these labor indicators are associated with a number of other indicators that characterize the production and economic activities of the enterprise. That is why we cannot limit ourselves to considering labor indicators; they must be considered taking into account all aspects of the economic activity of a production enterprise (situations in which the enterprise’s activities take place: external conditions; economic indicators cannot be considered in isolation from material resources, the external situation, from the provision of material and technical base).

When analyzing labor resources, it is necessary to take into account that each individual has his own production potential; it is necessary to take into account that the team consists of individuals.

Analysis of the use of labor indicators can be carried out at all levels of management, but taking into account the scale of analysis, i.e. the degree of detail and reasons for deviations will be different, but the results of economic analysis of industrial indicators will always depend on the reliability of the initial information, its completeness and quality.

Sources: statistical reporting, operational reporting, non-accounting documentation.

The main form of statistical reporting provided by enterprises is Form No. 1T (quarterly and annual) - the number of workers engaged in heavy work, in production areas with harmful sanitary and hygienic conditions, the amount of compensation for these workers. There is also a head start number 2T (quarterly and annual) - on the use of labor resources (average number of employees, payroll, data on unpaid wages).

Regulatory framework for the use of labor resources:

1. Law of the Russian Federation “On Employment of the Russian Federation” dated 91
2. Law “On Collective Bargains and Agreements” 92
3. Law of the Russian Federation “On the procedure for resolving collective labor disputes” 95
4. Law of the Russian Federation “On Education” 96
5. Law of the Russian Federation “On trade unions, their rights, guarantees of activity” 96
6. Labor Code of the Russian Federation, Unified Tariff Qualification Directory

2 A comprehensive analysis is called final, meaning not only the end of the period, but also the final assessment of activity, which is based on a detailed examination of all components of labor potential. Detailed examination of factors that either improve or worsen the use of labor potential.

Tasks of complex analysis:

1. Determination of the size and quality of labor potential in the structure of the enterprise, the production capabilities of the enterprise, the correspondence of labor potential to the planned output of production volume.

The amount of labor potential is determined by the working time fund collective, and the structure of labor potential is determined by the relationship between the categories of workers of the entire industrial production potential in workshops and services.

The quality of labor potential is characterized by the correspondence of the type of work to the type of workers and on a different scale, both in the enterprise and in its divisions.

1. 2. Assessing the degree and rationality of using labor potential is the stage of identifying the reasons for the ineffective use of labor potential, i.e. determination of direct, hidden losses with subsequent grouping of these causes and losses.
2. 3. Assessing the effective elimination of causes and losses.

Operational analysis.

Designed to monitor the implementation of certain established tasks, indicators and to make operational decisions to eliminate any negative deviations or to develop positive areas. This is a short period and decisions must be prompt.

Tasks of operational analysis:

1. checking the compliance of actual indicators with established ones, determining the magnitude of deviations
2. identifying the mutual influence of some deviations to determine the causes

Principles of link identification:

1. making some kind of management decision, i.e. don't wait until the month is over
2. determining the possibility of increasing the value of a task or plan without involving additional material labor resources
3. operational assessment of the interaction of individual divisions of the enterprise, workshops, services.

Operational analysis indicators:

1. Number and structure of employees
2. Labor productivity of workers
3. Payroll fund

Action plans with timeframes involved may be put in place to eliminate causes.

Requirements for organizing analysis:

1. Systematicity - allows you to accumulate material for subsequent comprehensive analysis, build time series, and determine those progressive trends that are characteristic of a given area
2. Simultaneity of operational analysis with other activities (with technical analysis, organizational analysis)
3. Reliability and quality of information for operational analysis

TP indicators:

1. The main indicator is the number. The number of personnel is formed from the number of workers, employees, specialists
2. Qualification of the composition of workers is an assessment of the structure of the technological process. The general assessment is the average tariff category. This is the arithmetic average of tariff categories, weighted by the number of workers having these categories. Average category of workers = category * number of workers / number of workers Compares with the average tariff category of work. Tariff category slave-x = labor intensity * category slave-x * volume of work / volume of work They are calculated to determine the compliance with the qualifications of workers and the complexity of the work to be done. This correspondence should be maximum, i.e. It is advisable to equate these two indicators. If they do not correspond, then if the category of workers is higher than the category of work, then additional payment is necessary.
3. Indicators of labor movement (abs. (number) and relative). relative:

Hired = number of hired / Number of workers

Kvybytiya = Chuvolenh / SSC

Ktek.cadres = Dismissed for unjustifiable reasons / SSC

Stability of personnel = Number of people who worked for the whole period / SCH

4. Indicators of the use of jobs (abs. (number of jobs) and relative (use of jobs))

Usage of jobs = average number of workers / average annual number of jobs

5. Providing TRs with a volume of work. The absolute deviation from the required number of workers is calculated and the relative deviation is calculated. In this case, the conditional release of workers is determined. The magnitude of deviations is determined as the difference between the actual number of workers and the base number, adjusted to the coefficient of increase in production volume in %

Number = 1000, Fnumber = 1100, V-110%, 85% due to an increase in the amount of labor

1100-1000(1+(1.1-1)*0.15)=85 people

1. Using the working time calendar fund. the FRF assessment is made on the basis of the balance of working time, which is determined in person/days, person/hours. The maximum possible PDF is determined and its use is assessed. Losses are identified and classified by reason. When analyzing the use of the FRF, a number of coefficients are calculated: Length of working time, Length of quarter, calendar year, Average number of days (hours) worked by one worker.

Use of work time = time worked in hours / maximum possible PV in hours

7. Use of shift work mode.

Xshift = actual number / number in the largest shift

K can be determined for a specific date, or for a period. Considering this indicator in dynamics, one determines the current trend or gives an estimate regarding the maximum possible value. It is differentiated for each industry and enterprise.

5 Analysis of labor productivity and the impact of labor productivity on production volume.

To assess the level of PT, a system of generalizing, partial, auxiliary indicators is used.

General indicators include:

Average annual production per worker

Average hourly production per worker

Average daily production output per worker

as well as the average annual output per worker in value terms.

Method for determining production output per worker in value terms– the most common assessment method. One of the significant disadvantages is that when using this method, the influence of the price level is felt, and in addition, this indicator is also influenced by the level of material costs.

Product output in physical terms– this is a more accurate assessment of the level of PT. The disadvantage is that there is incomparability with a large nomenclature, assortment, grade, and the use of any conversion factors does not always accurately reflect reality.

Productivity in standard hours- this is the most accurate estimate, but there is a significant drawback - standard hours can only be used at a given enterprise and cannot be used at another enterprise, and these standard hours are taken into account only for piecework workers.

Assessment of PT is an analysis of the use of living labor, begins with the calculation of the level of production of workers and continues with an assessment of the planned, actually achieved, above-plan changes in the level of production per worker. The assessment is given both by the level of production and the rate of change. When determining the pace, comparison can be made either with the level achieved, or with the level achieved in the previous period, or with standards, or with an economic model.

Partial indicators are the time spent on producing a unit of a certain type of product (labor intensity per unit of output). This output can be considered as one man-day or man-hour.

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

The main goal of PT analysis is to identify PT reserves and identify the results of increasing production efficiency.

Average annual production (AGP) produced by one employee can be presented as a product of the following factors: AGP = UD*D*P*SV, where

UD – share of workers in the total number of employees

D – number of days worked by one worker per year

P – average working day duration

SV - average hourly production

The influence of these factors on average annual production is calculated:

By the method of relative and absolute differences

By chain substation method.

Integral method

The analysis process should identify:

1. The degree of fulfillment of the internal production target for the growth of PT
2. Assessment of dynamics by time periods
3. The influence of labor productivity on the volume of output
4. The degree of influence of individual factors on PT, incl. and changes in product labor intensity

1. The degree of fulfillment of the internal production target for the growth of PT.

Comparison by absolute indicators:

Production increase = Vf-Vpl (rub.)

Comparison by relative indicators:

Increase in production = Vf * 100% / Vpl

1. Dynamics assessment

For a month – Jw/month=Vf/Vbas

For the quarter – Jv/q=Jv/1m*Jv/2m*Jv/3m

For a year – Jv/year=Jv/1q*Jv/2q*Jv/3q*Jv/4q

1. The influence of PT on the volume of production. At the same time, we determine the share of the increase in production volume due to changes in the number of workers and changes in their productivity.

Option I – when the increase in the average number of employees is less than the increase in production volume. In this case, if change.SSCh=5%, and change.V=10%, then change.V=100-5*100/10=50%

1. option - when the MPV remains unchanged, and an increase in production volume takes place. In this case, the volume change is carried out due to the PT

III. option - when the measured value is greater than the measured volume. it is believed that all production occurs due to numbers.

1. The degree of influence of individual factors on PT.

Technical

Technological

Psychological

Socio-economic – socio-economic conditions within the enterprise or conditions relating to the comfortable conditions of workers, interest in creating the image of the enterprise.

Saving manpower due to technological factors (mechanization, automation).

Tbaz and Tf - labor costs per product

Vf – volume of products on the labor intensity of which was affected by this process

Ff – hourly time fund of one worker or all workers in hours

K is the coefficient of fulfillment of production standards by workers.

P – duration of equipment operation

A is the number of products.

There may be organizational events:

Tf - actual reduction in labor intensity in the region of carrying out an organizational event or improving the production process, the labor process in standardized hours

Savings by reducing production losses.

Fbaz and Ff - the number of days worked by one worker in the basic and planned nature

CR – estimated number of workers

U – the share of workers in the total number of employees

When we assess PT and determine the amount of lost working time, the reason may be either the presence of all-day downtime or the presence of intra-shift losses (lack of tools, equipment breakdown, worker’s fault, downtime). They can influence the average hourly output.

If it is necessary to determine the amount of volume loss due to these factors, then the following formula can be applied:

(Df-Db)*Av/day=Vloss.

Labor intensity analysis. Analysis of the volume of a unit of production or the entire volume of production.

Labor intensity is the cost of working time per unit of production or for the entire volume of production. Calculated as a ratio:

Te=T/A=FRA for the manufacture of a certain type of product / quantity of product

T/V;?/h ​​/rub – the inverse of the average hourly output.

Reducing Te production is one of the most important factors for increasing PT, because the increase in PT primarily occurs due to a decrease in Te and not just a reduction in the norm.

In the process of analysis, the dynamics of Te are studied.

Reasons for changes in Te and the influence of Te on PT (factors):

1. design changes in product output (new technical solutions)
2. availability of technically sound standards => conversion coefficient
3. orderliness of standardization - the system by which standards are revised
4. change in the specific weight of their purchased products. (UVpl - UVf)*Tm/(100-UVf), where UVpl is the specific weight according to the plan, Tm is the planned Te for actual production
5. improving the organization of labor and production. His goals:
6. simplification of the product, i.e. reduction in the number of components and parts
7. improvement of design for any product, development of technological process based on the modular principle of technological preparation of production.

The evaluation indicator on the basis of which the final results are produced is the specific Te of production.

Analysis of the dynamics of the level of Te products.

Sometimes Te increases with the relative weight of newly developed products. Or it may increase when measures are taken to improve the quality of the product and to ensure competitiveness. This requires additional labor and money, but benefits from an increase in the number of products.

Therefore, the interconnectedness of products, quality, production costs, and profit volume should be the subject of attention in the analysis.

For a more detailed assessment of the fulfillment of certain levels of production, in order to identify reserves for increasing PT, the fulfillment of production standards by piece workers, both individually and on average for the enterprise, must also be assessed.

For this purpose, K for meeting production standards is determined ( KNV) as a weighted average.

6 Use of payroll, its analysis. Directions for assessing the use of payroll:

1. Payroll = V*N*K – in Soviet times, N is the standard, V is the volume of production. N=FOT/V, K-calculated indicator (there is a planned, design and actual). When calculating payroll, the weight of workers directly producing products must be taken into account.
2. One of the areas for assessing the use of payroll is to determine the absolute and relative overexpenditure or savings of payroll.

Relative change

Kv – Krost by production volume

Example: FOTplan=9600tr, FOTfact=9800tr, measured volume=+5%, specific weight of transactions=50%

Change FOTabs=9800-9600=+200tr – overexpenditure

Change in payroll%=(9800-9600)*100%/9600=+2.1% - losses

Meas.PHOTrel=9800-9600*1.05*0.5

1. The next direction for assessing the use of payroll. It is necessary to consider the payroll structure, i.e. it is necessary to determine the specific weight of paid labor for various categories of workers.

Analysis of the structure of payroll use.

12/23/97. Two directions for using payroll

1. W=V*N*K
2. FOTf-FOTbase=-+meas. (planned dynamics)
3. By structure, i.e. specific weight FOTtr.page ? (?, piecework, time-based) of each category in the payroll
4. Determination by factors. When examining factors, they use the average salary indicator. Average salary is obtained by attributing the payroll to the average payroll wage? Average salary = FOT/SSCH PPP. When an assessment is made based on the level of salary, the assessment of average salary is considered:
5. by category of workers
6. according to the relative weight of the average salary of bonuses and allowances. Moreover, allowances of different nature
7. average salary in dynamics:

Over the past period

Basic level

Planned level

FOT=Avg.s/p*SSCh PPP

FOT=(Average salary f-Average salary pl)*SSCHf

If you need to consider the dependence of the payroll due to the SSCH, then -+ PHOTssch = (SSChf-SSChpl)*Avg.s/p pl

FOTpl=9600tr

FOTf=9800tr

Change payroll=+200tr

Change.FOT/FOTpl=200/9600=2.1%

SSCHpl = 1000 people.

SSChf = 1100 people, i.e. We maintain 10% fewer people than planned.

FZPpl = 9600 tr * 1000 people = 9600 ?

FZPf = 9800 tr * 1100 people = 8910 tr

Change payroll=(8910-9600)*1100=760tr

1. The next direction of the payroll is to determine the relationship between the level of average salary and the level of wages and the assumption that the optimal ratio is considered when the level of wages is ahead of the level of growth of average wages. It is this ratio that makes it possible for an enterprise to accumulate a certain amount of funds to ensure expanded reproduction, i.e. to increase production volume, create a material base, ensure the functioning of incentive systems for workers at the enterprise. In order to determine how correctly the payroll for the previous period was determined, you can use the ratio of the following coefficients:

Kfot=Kv*Ksr.s/p/Kpr.tr., where

Кv – volume growth coefficient

Kpr.tr. – PT coefficient

This coefficient should be low.

Determination of ratios for payroll, average salary and PT

Column 6 – information base.

3 line WFP of one slave = line 1/ line 2

5 line PT = 4 line / 2 line = production volume/SSChrab-x

Kfot=Kv*Kszp/Kpt

The main features of payroll in conditions of market payment?

Wages are always considered as the employee’s share in the national consumption fund. In a planned-regulated economy, this share was always allocated for wages based on work.

This practice of forming a payroll created confrontation (competition) between the interests of workers and society, because the worker and the enterprise always fought for a relaxed plan (hiding reserves, trying to inflate the payroll), and the state was interested in efficient management of the economy, i.e. in wages based on work, but without equalization, i.e. the state and workers have different interests. In order for there to be a coincidence, these interests had to be combined, i.e. increase the level of payroll, but based on increased production efficiency.

When analyzing the effectiveness of using payroll in market relations, we proceed from the following:

1. remuneration should be an effective stimulating factor in work activity
2. social justice does not change, but presupposes differentiation of the incomes of workers
3. the amount of funds allocated for consumption should be as profitable as work...

There is such a theoretical justification for income per worker, based on the following concepts, that distribution by labor does not directly determine the relationship between the employee and the whole society, but through activities at a particular enterprise, i.e. a worker’s salary is part of the cost of the product produced and it must be guaranteed by the income of the enterprise. That is why the rights of enterprises when forming a payroll were expanded and the enterprise received the right to form a payroll itself.

Topic: Analysis of production costs.

1. Production costs and their types
2. Analysis of production costs by economic elements
3. Cost analysis for calculated items
4. Analysis of costs per ruble of commodity output
5. Analysis of the level of profitability of production
6. Factor analysis of profit

1 Production costs in any type of activity are production factors. There are two approaches to estimating production costs:

1. accounting
2. economic

Accounting: in a planned-regulated economy, the subject of planning and accounting was only the accounting approach. And this is quite understandable, because... the costs of any enterprise in any period are equal to the cost of the resources used. This cost of the resources used has always been recorded in the accounts of the enterprises. These are obvious costs (expenses).

But economists, in addition to explicit costs, take into account implicit (alternative) costs.

When making management decisions and assessing actual costs, economists must consider not only reported income, but also alternative options, i.e. the enterprise will be viable, it can have income, profit, and at the same time, maximum profit should be at minimum costs.

An enterprise can incur fixed costs even when the company does not produce anything, i.e. depending on the volume of products or the volume of services provided (depreciation, management, insurance, advertising, etc.). further, the costs of raw materials, supplies, workers’ compensation, etc. change in proportion to the change in production volume, change in output - variable costs.

The time during which the firm changes its production volume only due to variable costs, i.e. fixed costs remain the same, called short period.

The time during which a firm changes its output so much that all factors become variable is called long period and in this case there are:

Conditionally fixed costs - do not change in direct proportion to the volume of production (the enterprise has reduced production volume, and the foreman works the same).

Conditional variables - change in proportion to production costs.

There are also three different types of effect creation:

1. increasing economies of scale (i.e. production volume increases in a proportion that exceeds the increase in resource costs)
2. constant effect of growth in the scale of production, in this case the volume of production increases in the same proportion as resource costs (normal)
3. diminishing scale of production, in this case the volume of production increases to a lesser extent than the cost of resources (payment increases) and at the same time the average and long-term costs of resources increase (resources become more expensive)

2 To determine the value of production costs for any form of ownership, the cost category is used.

Resolution of the Russian Federation No. 352 of August 5, 1992 approved the Regulation “On the composition of costs for the production and sale of products, works and services included in the cost of products, works and services and on the procedure for generating financial results taken into account for taxation.”

In this Regulation, the cost of products, works and services is a valuation of the raw materials, materials, fuel and energy used in the production process, industrial assets, labor resources, as well as other costs for its production and sale.

Cost is a qualitative indicator that characterizes the production activities of an enterprise.

Qualitative – this is where all aspects of the enterprise’s activities and the degree of technological equipment and development of new types of equipment, new types of products are contained. The level of production and labor is also reflected here. The degree of utilization of the capacities available to the enterprise also affects.

This indicator also reflects cost-effectiveness and efficient use of material and labor resources.

In order to estimate the cost, a whole system of evaluation indicators is needed.

This can be grouped into the following areas:

analysis of cost estimates by economic elements,

production cost analysis:

Information base for production cost analysis

(on the basis of which some conclusions can be drawn, something can be found).

I. Statistical reporting, results, etc. In a planned-regulated economy, statistical reporting took the following forms:

The cost according to the plan was reflected in dynamics (not now)

Form for the entire cost summary (currently not available)

Costs in general (currently none)

Now information can be obtained from the balance, balance applications.

II. The official basis for an economist is accounting (analytical and synthetic accounts, tabulegrams, primary documents: requirements, invoices, contracts). We also need a regulatory framework - norms for labor costs in rubles, convert everything into rubles (for tariff rates, tariff transactions).

Why did they abandon statistical reporting? Because there is a trade secret.

In a planned economy - dissemination of best practices (in terms of costs per ruble of products). CNI regulated everything.

In a market economy we have switched to international standards.

Production costs are heterogeneous in their composition, economic purpose, and heterogeneous in their role in the manufacture and sale of products. This necessitates their classification. According to economic content, production costs are grouped by elements:

Material costs, waste

Labor costs

Contributions for social needs

OF depreciation

There are 8 economic elements, the so-called. material costs:

Raw materials

Semi-finished products

Fuel

Energy

This grouping by elements characterizes production costs, including costs for work and services of a non-industrial nature, i.e. all costs, no matter where they are incurred. Based on these economic elements, an estimate of production costs is formed, including an estimate of costs for upcoming expenses - for the expansion of production.

Analysis of production cost estimates by economic elements is performed by estimating specific weights as a percentage of total costs.

Table: Analysis of production costs by economic elements.

This is the whole range of costs, taking into account the costs of material production.

As a result of this analysis, a comparison of the costs of the base period or those determined according to the estimate with the actual amount of costs is revealed.

Comparison of the plan in this way is due to the fact that costs are not considered for commodity output, i.e. These costs, as it were, accumulate the costs of future periods associated with the development of new products, with the development of new technical processes, i.e. upcoming payments - these expenses accumulate the costs of accumulating work in progress. That is why comparisons are made not by absolute numbers, but by relative values.

During the analysis, the causes of deviations are identified, the factors influencing these changes, and then the identified deviations can be reinfected and people will look for the culprits.

When analyzing, complex issues need to be taken into account. The cost of material resources must be assessed:

1. based on the purchase prices of material assets (VAT should not be taken into account, it is accumulated on other accounts)
2. markups, allowances, commissions that are paid by foreign trade organizations, not including in the cost of material costs:

Cost of exchange and brokerage services

Payment for transportation, storage, delivery, if carried out by third parties, i.e. TZR.

Depending on the content of the TRP, they can either reduce the profit of the enterprise or be included in direct expenses.

1. Block. We studied the methodology for using material resources in detail.
2. Analysis. M+Z+CH+A=Amount of costs

10.02.98

1. 3. In order to analyze costs at the place of their occurrence and to determine costs per unit of a certain type of product, a grouping of costs (classification) according to costing items is used.

The list of costing items, their composition, and methods of distribution by type of product are determined by industry. Each industry develops its own methodological recommendations, taking into account the nature of production and industrial structure. The most complex calculation method in mechanical engineering.

1. 1. Materials (less returnable waste).
2. 2. Purchased semi-finished products
3. 3. Salaries of main production workers according to standards and prices
4. 4. Social insurance contributions
5. 5. Costs associated with the operation and maintenance of equipment
6. 6. Shop expenses.

Workshop cost.

1. 7. Factory overhead
2. 8. Expenses for the development of new products
3. 9. Losses from marriage

Production cost.

10. Commercial (non-production) expenses.

The total cost of a unit of product (or the entire product output).

All costs are divided according to certain criteria:

1. 1) by economic role in the production process (for basic and invoices). Basic items are those costs that are associated with the manufacture of products. The rest - invoices(related to servicing the production process and sales of products).
2. 2) according to the degree of dependence on changes in production volumes (variables - changing in proportion to changes in production volume; conditionally constant - not changing or changing not proportionally).
3. 3) according to the cost-cost ratio method (direct and indirect).

Direct costs: costs of raw materials (main materials that go directly to products, purchased semi-finished products, auxiliary materials, fuel, energy).

The amount of expenses for materials is determined by multiplying the consumption rate by the purchase price of the type of material, taking into account transportation and procurement costs. Those. these costs are included in the cost of the reporting period to which they relate. If costs are incurred in foreign currency, then these costs are determined by converting them into an amount that is determined at the exchange rate of the Central Bank of the Russian Federation on the date of the transaction.

Salaries of production workers are made as follows: according to the basic piece-rate salary based on production standards and prices. When paying on a time basis, they are based on the number of hours worked at a set time and the established tariffs. Deductions are calculated according to the norm established by law for the basic salary.

All direct costs are analyzed by comparing the achieved level with the actual value; with the past period; in dynamics. It is analyzed either per unit or for the entire commodity output, i.e. assessment of the use of costs at the place of their occurrence. Are emerging deviations considered by factors? formation of organizational conclusions.

Indirect costs:

the cost of inventory for the maintenance of equipment and machines in production shops; expenses for remuneration of workers for servicing workers in the workshops; to pay off the cost of services from outside; tool wear; depreciation of equipment and inside workshop vehicles; cost of auxiliary production services.

Indirect costs are distributed per unit of product according to the estimated normative method. Those. the amount of expenses is determined according to the estimate, and then this amount is determined as a percentage of the amount of the basic salary of production workers. The resulting percentage is distributed per unit of production.

Shop expenses- these are the costs of maintaining the workshop management apparatus and other workshop personnel; MBP wear; depreciation (less others); goods and materials; costs for equipment and safety, labor protection.

The amount of these expenses is determined, and their distribution among the cost of a unit of product is carried out similarly to the RSEO.

Factory overhead:

• to the management staff (director, chief accountant, bosses).
• other personnel (typists).
• the cost of depreciation of general household equipment.
• depreciation of fixed assets of the management structure.
• travel expenses, telephone.
• on training and retraining of personnel.

The amount of costs is determined and distributed under this item similarly to the RSEO.

Non-production expenses related to product sales, packaging, storage, and transportation. This is advertising, participation in fairs and exhibitions.

Analysis of indirect costs is carried out in the following areas:

• The dynamics of indirect costs per 1 ruble of commodity output is studied.
• The influence of changes in the structure of production volume on the value of these costs is considered.

The analysis can be performed based on an assessment of the use of estimates by type or expense group. At the same time, deviations and unproductive expenses are identified, and their values ​​are determined. The structures that influenced the level of these expenses are analyzed.

24.02.98.

Costs are grouped:

• by cost homogeneity. There are single-element and complex costs
• for participation in production: production, non-production.
• By frequency of occurrence: current, simultaneous (costs of preparation and development of new types of products; costs of launching new production facilities). The amount of these expenses is determined based on the calculation of the estimate. When drawing up an estimate, costs are included for the development of design documentation, the development of technological documentation, and the production of a prototype.

The costs associated with the production of design and technological documentation for the manufacture of special tools, as well as the costs of the first set of special tools also belong to this estimate.

The amount of costs determined according to the estimate for these purposes should be distributed over the size of the pilot batch (by the number of products) and reflected in the cost not of all products, but only of these products according to the size of this pilot batch.

• By efficiency: productive (creating use value in the production process at minimal costs) and unproductive (due to a lack of either technology or organization of production). They are always reflected in the reporting period in which they are identified.

Costing per unit of product is necessary for several purposes:

1. to determine the profitability of individual products
2. calculation – for the subsequent development of any measures aimed at reducing the cost of any product.

- must be greater than 0.25.

The next direction for assessing the value of production costs is to analyze the costs per 1 ruble of commodity output.

The increase in the share of new products in the commercial output, as well as the need to link the volume of costs with the amount of possible profit in the production sector, necessitates the introduction of such an indicator as costs per 1 ruble of commercial output. This analysis is performed:

1. to determine the level of change in production costs
2. to determine the level of profitability

The indicator of costs per 1 ruble of commodity output was introduced in 1958. as universal (for all sectors of the national economy), as rewarded? and as a fund-former.

Determination of costs per 1 ruble of commodity output.

Planned cost reduction = (84.9-83.3)*100/84.9=1.81%

Actual cost reduction=(84.9-82.6)*100/84.9=2.71%.

Such cost variances may depend on a number of factors:

• product range and production costs
• the range of products and the prices at which these products are sold.

5. Estimated profit, like cost, is an indicator characterizing production efficiency, reflecting the degree of use of material, labor and other means.

In a planned economy, enormous attention was paid to estimated profits.

In market conditions, profit as a ratio:

It is important that the profit aims the enterprise at increasing production efficiency, maintaining continuity so that dynamics can be determined.

6. Making a profit from monetary assets in a market economy is a prerequisite for the enhanced functioning of an enterprise. Those. the viability of the enterprise depends on:

1. to what extent is the return on advances ensured?
2. to what extent the achieved level of profitability creates the possibility of further growth of production (what are the influencing factors, factors of profit growth; how is the structure and range of products affected, changes in production volume, cost level, price level)

The cost analysis method is “CVP” (cost, volume, profit).

The critical sales volume is the sales volume that does not create a profit.

03/10/98. Topic: Analysis of enterprise profitability indicators.

1. Structure of enterprise income.
2. Absolute indicators of enterprise profitability.
3. Relative indicators of enterprise profitability and their relationship.

1. In market conditions, in order to make management decisions, you need to know not only the amount of profit received by the enterprise, but also their profitability. Profitability characterizes the efficiency of the enterprise and the skill of investment management. The main parts of profitability are profit, but the profit that is given in the calculations is a rather conditional value. In practice, it is carried out: in accordance with a number of documents, in accordance with the regulatory documents used by the State Tax Service.

The concept of income is more capacious than profit. In the explanatory dictionary, “income” is the flow of cash. Income- These are funds that come to the disposal of the enterprise in various forms. In modern economic conditions, along with profit, an enterprise can receive other income (dividends, interest on deposits, etc.).

Therefore, the final result from financial and economic activities would be correctly called not balance sheet profit, but income on the balance sheet.

The company has at its disposal temporarily free funds that are of a targeted nature, which are regularly received on the account. Such amounts of funds can only be used after a certain period of time. These are depreciation deductions, deductions to any reserve funds, for the creation of other funds provided for by law. When a reserve or other fund is created on the balance sheet, the profit itself decreases. These deductions are not included in the profit, but they remain at the disposal of the enterprise.

To determine the amount of funds of an enterprise, it is necessary to determine:

1. net profit amount
2. amount of depreciation charges
3. the amount of accrued reserve funds from profits.

They characterize the profitability of the enterprise for the reporting period.

2. When determining the degree of return on invested capital, a whole system of interrelated indicators is used. Each of these indicators has its own meaning for reporting users and has its own economic interpretation. When analyzing profitability, several calculation methods can be used, but most often they are calculated as a ratio of some type of income and some kind of comparison base.

Indicators(numerator):

1. Profit or income from the main activities of the enterprise, i.e. profit from the sale of products, services, type of work. This is the financial result of the activity of the enterprise for the sake of which the enterprise was created.
2. Profit or loss from financing activities. This is the balance between income and loss on operations not related to the sale of products, taking into account interest for using a bank loan.
3. Income from investment activities. This is part of the profit from financial and economic activities, which is the amount of income from any financial investments in shares of other enterprises, shares, bonds.
4. Book income or book profit. This is the amount of income from the financial and production activities of the enterprise.
5. Net profit. This is part of the balance sheet profit minus contributions to the reserve and other similar funds, minus the amount of profitable payments, minus income tax.
6. Profit is at the complete disposal of the enterprise. This is an absolute indicator, equal to income after completion of all distribution operations, differs from net profit by the amount of accrued dividends on shares.
7. Net result of investment exploitation. This is the economic effect received by the enterprise from the use of invested capital = the amount of book profit + interest on the loan. This indicator can be considered as payment for financial assets placed at the disposal of enterprises or as income from equity or borrowed capital.
8. Cash flow. The amount of funds that an enterprise has at its disposal, albeit temporarily = net profit + accrued depreciation + reserve fund.

Denominator of absolute indicators:

1. Revenue from sales of products excluding VAT and excise taxes.
2. Equity capital = authorized capital + amount of reserve capital + amount of reserve funds + amount of retained earnings from previous years + amount of social funds + amount of targeted financing + amount of budget revenues + amount of intersectoral extra-budgetary funds.
3. Net assets are the amount of funds invested in the enterprise = the amount of own sources of funds + the amount of long-term liabilities. Or the difference between the total balance sheet for the asset and the amount of short-term liabilities.

Profitability indicators can be calculated either for a specific date or based on average annual data.

3. These indicators are divided into:

1. profitability indicators of the enterprise
2. return on equity indicators
3. indicators of profitability of enterprise assets.

Profitability indicators:

1. Self-financing rate = Balance sheet profit (6) / Amount of products sold *100. This indicator reflects the profit that the enterprise has from each ruble of products sold. It characterizes the ability of an enterprise to self-finance, it is important in developing financing policies and can be considered as an opportunity for intensive development.
2. Rate of business income = Net profit (5) / Sales revenue * 100. Gives an idea of ​​the results of the enterprise’s economic activities and the degree of strength of its position. This indicator characterizes the strength of the enterprise in the sales market. Decrease – reduction in supply of products.
3. Profitability of products sold = Profit from sales (1) / Revenue from sales * 100. Managers use this indicator to monitor the relationship between the quantity of products sold, their prices, and the value of production costs.

Return on equity indicators:

1. Return on Equity = Net Profit (5) / Equity. This is a key investment indicator; in the West it is called the rate of return on equity. Shareholders and investors pay special attention to this indicator, since it best shows how much profit each ruble of own funds brings.
2. Total profitability = Book profit / Equity*100. This indicator characterizes the activity of the enterprise, the profitability of the enterprise from all types of activities per 1 ruble of equity capital. This indicator is used when analyzing working capital. This capital can be characterized by its share in the total amount of assets. This is the ratio of debt capital and equity capital.

Return on assets indicators:

1. Net profitability = Net profit / net assets * 100. Provides an estimate of return on equity.
2. Return on total capital = Net result (7) / net assets * 100. In foreign practice, this indicator is considered as one of the main ones and characterizes the performance of the enterprise.
3. Return on Cash = Cash Flow (8) / Net Assets*100. Provides the opportunity to make profit from all types of activities.

03.24.98 Topic: Auditing activity and its legal basis.

Literature: Podolsk “Audit”, UNITY.

1. The concept of audit and the prerequisites for creating audit services.
2. Internal and external audit.
3. Regulatory acts on auditing activities.
4. The principle of independence in auditing.
5. Main stages of an audit.
6. Audit of labor relations.

1. Just 3-4 years ago, audit firms were a new thing. Although it was necessary for the activities of enterprises for market purposes.

Auditing is viewed in different ways. Previously, many experts identified auditing activities with checking the reporting of non-state entities. They were wrong. Others identified auditing with accounting activities. This is also not true. Still others emphasized the main aspects of the audit - confidentiality, independence, payment. In fact, the point is different.

Audit – (trans.) accountant, controller.

In a planned economy there was no need for an audit. There was no need for independent oversight. Control was departmental (carried out through line ministries) and non-departmental. This group of controllers included: an accountant, employees of regular services, labor specialists to assess the organization of work, labor standards, technologists and employees of the controller service. Non-departmental control was carried out by territorial control services (KRU - control and audit department).

In a market economy, a situation arose when the reliability of accounting and reporting became necessary for the state, the administration of the enterprise, and shareholders.

Prerequisites for creating audit groups in the Russian Federation:

1. changing the management structure, eliminating line ministries, departmental control systems
2. a process of denationalization of the economy took place. In market conditions and truly expressed competition, government intervention in the financial activities of enterprises is limited; and owners and shareholders are interested in the reliability of accounting and the efficiency of business activities. It is important for them to have reliable data and convince the state and third parties of their reliability. Some independent examination can prove the reliability of the data - this is an auditor.

An audit is control and confirmation of the reliability of financial statements of enterprises, banks, insurance companies and other organizations.

2. Internal audit carried out by the enterprise itself. Its main tasks:

• implementation of internal control over the formation of costs, as a rule, at the place of their occurrence
• identifying deviations from standard estimates. Determining the causes of deviations. Identification of reserves for providing the management of a company or enterprise with the necessary information to develop management decisions

Unlike internal audit, external audit is always carried out by audit firms on the basis of a contract. The goal is the same. External audit clients can be:

• government bodies, when the audit requirement is established by law
• owners of the enterprise (shareholders, investors)
• banks and other credit institutions that need to confirm the solvency of the enterprise.

There are three types of audits depending on the volume and depth of study of information:

1. Audit of financial statements. Confirmation of the correctness and compliance of their accounting policies in accordance with reporting forms.
2. Audit for compliance with basic requirements. Dive deeper into financial statements. One of the main tasks is to check the activities of the enterprise for compliance with its charter. Confirm the correctness of the accrual of funds for wages or other payments, the validity of writing off expenses for the cost of production...
3. Audit of economic activities. Comprehensive analysis of production and financial activities (marketing, investments, etc.).

Performed at the request of owners, founders, and third-party organizations.

3 The main regulatory act is Decree of the President of the Russian Federation No. 2263 “On auditing activities in the Russian Federation” on December 22, 1993. This decree introduced new rules and to this day this is the regulatory basis for auditing in our state and the basis for the regulator of a market economy. It was this decree that voluntarism was eliminated. The deadlines for future decisions on the procedure for conducting an audit, licensing, and certification were determined, and criteria should be determined (system of indicators, deadlines, regulations).

A commission under the President of the Russian Federation was created to prepare decisions. Chairmen? main departments and ministries, as well as the full Coordination Council for Audit Activities.

Composition of the Council: chairmen of independent audit organizations, chairmen of boards of auditors and associations of accountants, audit chambers.

Grands are powerful auditing firms.

The core of a market economy is property. It is by trusting the audit that enterprises make decisions to allocate their capital for their further expansion.

Investing capital should be wise. The practice of civilized audit shows the need to use? groups of normative documents:

1. audit law
2. auditing standards

It is auditing standards that make it possible to implement the principles of work of auditors, the content of work, the procedure for drawing up an opinion and other types of activities.

A total of 36 auditing standards have been approved:

1. Professional Auditor Code. It defines the requirements for objectivity, confidentiality, etc. The Professional Code of Auditors was adopted in August 1997.
2. Standards that define the procedure for certifying auditors: who is allowed (higher education, three years of work in the specialty), who certifies the auditor (training center, financial academy), who issues certificates to auditors (special commission), the procedure for registering audit firms (must have a license).

Sanctions: for illegal activities, the audit firm will be punished:

Fine 500-10000 minimum wage

Withdrawal of income

Deprivation of an audit firm of a legal entity

For evading an audit, penalties may be applied - from 100-500 minimum wages, to the head of the enterprise - 50-100 minimum wages.

Mandatory audit has been prescribed since 1994.