Savitskaya G.V. "Economic analysis
Name: Economic analysis
Type: textbook
publishing house: New knowledge
The year of publishing: 2005
Pages: 651
Format:PDF
file size: 31.7 MV
Archive size: 30.4 MV
Description: The methods of complex intra-company analysis of the results of the production and financial activities of the enterprise are considered in detail, taking into account domestic and foreign experience. Unlike previous editions, the methods for analyzing the investment activity of an enterprise, the efficiency and intensity of the use of capital, the movement Money, financial results.
At the end of each chapter are security questions and. The publication takes into account last changes legislation. The material is given in accordance with the state educational standard and current legislation. For students of higher educational institutions economic profile. Detailed description calculation methods allows using the book to solve practical problems for economists and accountants of enterprises.
============================================================
Foreword
Chapter 1. Significance, tasks and methodological tools for economic analysis of the enterprise.
1.1. The role and objectives of the economic analysis of the enterprise
1.2. Typology of types of economic analysis
1.3. Methodology for economic analysis of the enterprise
1.4. Factor analysis technique
1.5. Ways of processing information in economic analysis
1.6. Ways to measure the influence of factors in deterministic analysis
1.7. Ways to measure the influence of factors in stochastic analysis
1.8. Methodology for identifying and calculating reserves
1.9. Organization and information support of economic analysis of enterprises
Control questions and tasks
Tasks for fixing the material
Chapter 2 Analysis marketing activities enterprises
2.1. The meaning and objectives of the analysis of marketing activities
2.2. Analysis of demand for products and formation of a portfolio of orders
2.3. Risk assessment of unclaimed products
2.4. Market Analysis
2.5. Analysis of the pricing policy of the enterprise
2.6. Product Competitiveness Analysis
Control questions and tasks
Tasks for fixing the material
Chapter 3. Analysis of production and sales of products
3.1. Tasks and information support for the analysis of production and sales of products
3.2. Analysis of the dynamics and implementation of the production and sales plan
3.3. Analysis of the range and structure of products
3.4. Analysis of the quality of manufactured products
3.5. Analysis of the rhythm of the enterprise
3.6. Analysis of factors and reserves for increasing output and sales of products
Control questions and tasks
Tasks for fixing the material
Chapter 4. Analysis of the use of enterprise personnel
4.1. Analysis of the staffing of the enterprise
4.2. Analysis of social security of members of the labor collective
4.3. Analysis of the use of the working time fund
4.4. Labor productivity analysis
4.5. Analysis of the labor intensity of products
4.6. Analysis of the effectiveness of the use of enterprise personnel
4.7. Fund Analysis wages
4.8. Analysis of the effectiveness of the use of payroll
Control questions and tasks
Tasks for fixing the material
Chapter 5. Analysis of the use of fixed assets
5.1. Analysis of the provision of the enterprise with fixed assets of production
5.2. Analysis of the intensity and efficiency of the use of fixed assets
5.3. Analysis of the use of the production capacity of the enterprise
5.4. Usage Analysis technological equipment
5.5. Reserves for increasing output, capital productivity and capital profitability
Control questions and tasks
Tasks for fixing the material
Chapter 6. Usage Analysis material resources enterprises
6.1. Tasks and information support for the analysis of the use of material resources
6.2. Analysis of the provision of the enterprise with material resources
6.3. Analysis of the use of material resources
6.4. Analysis of profit per ruble of material costs
Control questions and tasks
Tasks for fixing the material
Chapter 7. Analysis of the cost of products (works, services)
7.1. Meaning, tasks and objects of product cost analysis
7.2. The concept and methodology for determining the amount of fixed and variable costs
7.3. Analysis total amount production costs
7.4. Product cost analysis
7.5. Cost analysis certain types products
7.6. Analysis of direct material costs
7.7. Analysis of direct labor costs
7.8. Analysis of indirect costs
7.9. Cost analysis by responsibility center
7.10. Determination of reserves to reduce the cost of production
Control questions and tasks
Tasks for fixing the material
Chapter 8. Analysis of the financial results of the enterprise
8.1. Tasks of the analysis of financial results
8.2. Analysis of the composition and dynamics of the company's profit
8.3. Analysis of financial results from the sale of products, works and services
8.4. Assortment policy of the enterprise and its impact on the formation of profit
8.5. Analysis of the level of average selling prices
8.6. Analysis of other financial income and expenses
8.7. Analysis of enterprise profitability indicators
8.8. Methodology for calculating reserves for increasing the amount of profit and profitability
Control questions and tasks
Tasks for fixing the material
Chapter 9
9.2. Analysis of taxable income
9.3. Profit tax analysis
9.4. Analysis of the formation of net profit
9.5. Analysis of the distribution of net profit
9.6. Analysis of the company's dividend policy
Control questions and tasks
Tasks for fixing the material
Chapter 10 Acceptance management decisions based on margin analysis
10.1. The concept and meaning of marginal analysis
10.2. Cover Margin Analysis (Profit Margin)
10.3. Profit Margin Analysis Method
10.4. Methodology of marginal analysis of profitability
10.5. Marginal Analysis and Profit Optimization
10.6. Determination of break-even sales volume and enterprise safety zone
10.7. Analysis of the factors of change in the break-even sales volume and the safety zone of the enterprise
10.8. Definition of the critical sum fixed costs, variable costs per unit of production and the critical level of the selling price
10.9. Justification of the decision to increase production capacity. Experience Curve Effect
10.10. Analytical evaluation of the decision to accept an additional order at a price below the critical level
10.11. Choice of machine and equipment options
10.12. Rationale for the make-or-buy decision
10.13. Substantiation of the production technology option
10.14. Selecting a Solution Based on Resource Constraints
Control questions and tasks
Tasks for fixing the material
Chapter 11. Analysis of the volume and efficiency of investment activities
11.1. Analysis of investment activity volumes
11.2. Retrospective assessment of the effectiveness of real investments
11.3. Predictive analysis of the effectiveness of real investments
11.4. Analysis of the internal rate of return and duration of investment projects
11.5. Sensitivity analysis of investment project performance indicators
11.6. Analysis of the effectiveness of financial investments
11.7. Analysis of the effectiveness of innovation activity
11.8. Analysis of the effectiveness of leasing operations
Control questions and tasks
Tasks for fixing the material
Chapter 12. Analysis of sources of capital formation
12.1. Significance, tasks and information support of the analysis of sources of capital formation
12.3. Analysis of sources of enterprise capital formation
12.4. Methodology for assessing the cost of capital of an enterprise and optimizing its structure
Control questions and tasks
Tasks for fixing the material
Chapter 13
13.1. Analysis of the structure of enterprise assets
13.2. Analysis of the composition, structure and dynamics of fixed capital
13.3. Analysis of the composition, structure and dynamics of current assets
13.4. Inventory analysis
13.5. Analysis of the state of receivables
13.6. Analysis of cash balances
Control questions and tasks
Tasks for fixing the material
Chapter 14
14.1. Economic entity cash flow and its types
14.2. Analysis of the dynamics and factors of changes in the volume of cash flows
14.3. Cash flow balance analysis
14.4. Analysis of the intensity and efficiency of cash flow
14.5. Ways to optimize cash flows
Control questions and tasks
Tasks for fixing the material
Chapter 15
15.1. Indicators of efficiency and intensity of capital use. Methodology for their calculation and analysis
15.2. Factor analysis of return on operating capital
15.3. Analysis of return on total capital
15.4. Evaluation of the effectiveness of the use of borrowed capital. The effect of financial leverage
15.5. Return on Equity Analysis
15.6. Return on Equity Analysis
15.7. Capital turnover analysis
Control questions and tasks
Tasks for fixing the material
Chapter 16 financial stability enterprises
16.1. The concept, meaning and tasks of analyzing the financial condition of an enterprise and its financial stability
16.2. Assessment of the financial stability of an enterprise based on the analysis of the ratio of equity and debt capital
16.3. Grade operating leverage and stock of financial stability of the enterprise
16.4. Analysis of the financial balance between assets and liabilities. Assessment of the financial stability of the enterprise on a functional basis
16.5. Assessment of the financial stability of an enterprise based on the ratio of financial non-financial assets
Control questions and tasks
Task for fixing the material
Chapter 17
17.1. The concept of solvency and liquidity of an enterprise
17.2. Balance liquidity analysis
17.3. Enterprise solvency assessment
Control questions and tasks
Tasks for fixing the material
Chapter 18 Overall rating and forecasting the financial condition of the enterprise
18.1. Methodology for a comprehensive assessment of the financial condition of an enterprise
18.2. Forecasting the financial condition and solvency of a business entity
18.3. Sensitivity analysis financial indicators to change production situations
Control questions and tasks
Tasks for fixing the material
Chapter 19. Diagnostics of the probability of bankruptcy of a business entity
19.1. The concept, types and causes of bankruptcy
19.2. Methods for diagnosing the probability of bankruptcy
19.3. Ways of financial recovery of business entities
Control questions and tasks
Tasks for fixing the material
Literature
Archive size 30.4 MV
G. V. Savitskaya
Analysis
as study guide for students
higher education institutions studying
in economic specialties and directions
4th edition,
revised and expanded
Minsk
000 "New Knowledge"
2000
UDC658.1:338.3(075.8)
BBK 65.053ya73
Savitskaya G.V.
C13 Analysis of the economic activity of the enterprise: 4th ed., Revised. and additional - Minsk: 000 "New Knowledge", 2000. - 688 p.
ISBN985-6516-04-8.
The first part outlines the essence, types and role of economic analysis, the history of its formation and development, the subject, method and tasks of the analysis of economic activity at the present stage, technical ways analytical research, the methodology of deterministic and stochastic factor analysis, methods for searching and determining the value of on-farm reserves, substantiating management decisions based on marginal analysis, issues of organizing analysis at enterprises.
The second part describes the methodology for a comprehensive analysis of the most important indicators of the enterprise's activity, taking into account the latest achievements of science, practice and international standards. It reflects and develops not only the traditional issues of the course program, but also the latest developments of domestic and foreign scientists, characteristic of a market economy.
Designed for students of higher educational institutions economic specialties. Can be used by enterprise specialists.
The book was published as part of the inter-publishing project "Textbook for the XXI century".
UDC 658.1:338.3(075.8)
BBK 65.053ya73
© G. V. Savitskaya, 1997
© G. V. Savitskaya, 2000, revised. and additional
ISBN 985-6516-04-8 © Design. 000 New Knowledge, 2000
FOREWORD
The transition to a market economy requires enterprises to increase the efficiency of production, the competitiveness of products and services based on the introduction of the achievements of scientific and technological progress, effective forms management and production management, overcoming mismanagement, enhancing entrepreneurship, initiative, etc.
An important role in the implementation of this task is assigned to the economic analysis of the activities of business entities. With its help, a strategy and tactics for the development of an enterprise are developed, plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, and the performance of the enterprise, its divisions and employees is evaluated.
A qualified economist, financier, accountant, auditor must be proficient in modern methods economic research, a method of systematic, comprehensive economic analysis, the skill of an accurate, timely, comprehensive analysis of the results of economic activity.
The first part of the book presents theoretical basis analysis of economic activity as a system of generalized knowledge about the subject, method, tasks, methodology and organization of economic analysis in enterprises. The second part discusses the methods of complex system analysis of the main economic indicators the results of the enterprise, taking into account domestic and foreign experience, characteristic of a market economy.
When presenting the material, preference is given to a comprehensive approach to learning based on harmonious combination production and financial analysis. At the same time, the issues of analyzing the formation and use of capital, assessing the financial stability of an enterprise and the risk of bankruptcy, studying the factors and reserves for strengthening the financial position of a business entity are brought to the fore, since the issues of the availability and increase of capital in a market economy are of paramount importance for each business entity.
The presentation of the material of the second part of the book begins and ends with an analysis of the balance sheet of the enterprise. Such a sequence and focus of the presentation of the material, according to the author, allows you to organically link the financial and production aspects of economic activity, consider their relationship and interdependence, and more comprehensively evaluate and predict its effectiveness.
The author proceeded from the fact that students of this subject are already familiar with the issues of economics, the organization of production in industrial enterprises, accounting and reporting, statistics, financial management, marketing and other related sciences.
The main objective of this course is to study the theoretical foundations and acquire practical skills in the economic analysis of enterprises.
In the process of studying the subject, students must learn to deeply understand the essence of economic phenomena and processes, their interconnection and interdependence, be able to systematize and model them, determine the influence of factors, evaluate the results achieved, and identify reserves for increasing production efficiency.
Chapters 1, 3 and 9 were written jointly with Associate Professor A. A. Misuno, §§ 13.4 and 24.4 - A. N. Savitskaya.
The figures given in the book are conditional and cannot serve as reference material.
Feedback, comments and suggestions for improving the content of the book, please send to the address of the publisher:
220050, Minsk, PO box 267.
Part 1
THEORY OF ANALYSIS
ECONOMIC ACTIVITY
Chapter 1. The concept and meaning of AHD.Chapter 2. Subject, content and tasks of AHD.
Chapter 3 Method and technique of AHD.
Chapter 4. Methods of information processing in AHD.
Chapter 5 Method of factor analysis.
Chapter 6 Ways to measure the influence of factors in deterministic analysis.
Chapter 7. Methods for studying stochastic relationships in AHD.
Chapter 8 Methodology for identifying and calculating reserves in AHD.
Chapter 9. Technique of functional cost analysis.
Chapter 10. Methodology for substantiating management decisions based on marginal analysis.
Chapter 11. Organization and information support of AHD.
YOU S W "E" E O B R A 3 ABOUT
G. L. Savitskaya
TEXTBOOK
HIGHER EDUCATION
sh.movana series in 1996
GV. SAVITSKAYA
ANALYSIS OF THE ECONOMIC ACTIVITIES OF THE ENTERPRISE
TEXTBOOK
Fifth edition, revised and enlarged
Educational and methodological association for education in the field of finance, accounting and the world economy as a textbook for students studying in the specialty "Accounting, analysis and audit"
Moscow INFRA-M 2009
BBK 65.2/4-93ya73 UDC 336.61(075.8) C13
Savitskaya G.V.
C13 Analysis of the economic activity of the enterprise: Textbook. - 5th ed., revised. And add.- M.: INFRA-M, 2009. - 536 p. - (Higher education).
ISBN 978-5-16-003428-7
The first part of the textbook outlines the theoretical foundations of the analysis of economic activity as a system of generalized knowledge about the subject, method, tasks, methodology and organizations microeconomic analysis. Second part is devoted to the methodology of complex analysis of the results of economic activity of enterprises. Considered the latest techniques analysis, characteristic of a market economy. A significant place is given to the presentation of the methodology of financial analysis of the enterprise, taking into account the latest developments in this subject area. Questions are given after each topic. And tasks for testing and consolidating knowledge.
This publication covers much more extensively the issues of analysis of investment and innovation activities, describes in more detail the methodology for marginal analysis of financial results and assessment of their sensitivity to managerial influences.
For students and specialists in economics.
ISBN 978-5-16-003428-7
BBK 65.2/4-93ya73
© Savitskaya G.V., 2003, 2004, 2007, 2008, 2009
Introduction 3
Part I
METHODOLOGICAL BASES FOR ANALYSIS OF ECONOMIC ACTIVITIES
Pshva 1
GV. SAVITSKAYA 2
Fifth edition, revised and enlarged 2
INTRODUCTION 7
Chapter 1 8
SUBJECT, SIGNIFICANCE AND TASKS OF ANALYSIS OF ECONOMIC ACTIVITIES 8
1.1. The concept, content, role and objectives of the analysis of economic activity 8
1.2. Types of AHD and their classification 16
1.3. Subject and objects of AHD 21
1.4. Principles of AHD 22
1.5. Connection of AHD with other sciences 23
Chapter 2 27
METHOD AND METHODOLOGY OF ANALYSIS OF ECONOMIC ACTIVITIES 27
2.1. The method of economic analysis, its character traits 27
2.2. Method AHD 29
2.3. Factor analysis methodology 32
2.4. Classification of factors in AHD 35
2.5. Systematization of factors in AHD 40
2.6. Relationship Modeling 41
in deterministic factor analysis 41
3.1. Comparison method in AHD 48
3.2. Ways to bring indicators into a comparable form 52
3.3. Using relative and average values in AHD 56
3.4. Ways of grouping information in AHD 58
3.5. Balance method in AHD 60
3.6. Heuristic methods in AHD 62
3.7. Ways of tabular and graphical presentation of analytical data 63
Chapter 4 70
METHODS FOR MEASURING THE IMPACT OF FACTORS IN THE ANALYSIS OF ECONOMIC ACTIVITIES 70
k-sgy + kp "sgm 106
Chapter 5 122
METHODOLOGY FOR DETERMINING THE VALUE OF RESERVES IN THE ANALYSIS OF ECONOMIC ACTIVITIES 122
P T Vpchr \u003d VPf R T vpga \u003d (vgtf + P T vpchr) - ^. 130
1e(gvv:gvf) 130
Chapter 6 140
ORGANIZATION AND INFORMATION SUPPORT OF THE ANALYSIS OF ECONOMIC ACTIVITIES 140
Part II 153
METHODOLOGY OF COMPREHENSIVE ANALYSIS OF ECONOMIC ACTIVITIES 153
Chapter 7 154
ANALYSIS OF PRODUCTION AND SALES OF PRODUCTS 154
Chapter 8 181
ANALYSIS OF THE USE OF THE PERSONNEL OF THE ENTERPRISE AND THE PAYROLL FUND 181
dgw; \u003d dwh d, - ^. 199
dvph \u003d dchvh p, d, yD1 chpp ^ 200
gzp = d p czp, 210
DZP \u003d p chzp. 210
vp / Fzp \u003d “gt.Kh.ad. ^ _: Fzp, chv.p.d.ud / gzp, 212
Chapter 9 216
ANALYSIS OF THE USE OF FIXED ASSETS 216
9.1. Analysis of the provision of the enterprise with fixed assets of production 216
9.2. Intensity Analysis 220
and efficiency of use of fixed assets 220
9.3. Analysis of the use of the production capacity of the enterprise 230
mk \u003d mn + ms + mr + min + dmas - mv, 231
9.4. Usage Analysis 232
technological equipment 232
9.5. Methodology for determining reserves for increasing output, capital productivity and capital profitability 235
Chapter 10 240
ANALYSIS OF THE USE OF MATERIAL RESOURCES 240
10.1. Analysis of the provision of the enterprise with material resources 240
z -Sh.s 243
10.2. Analysis of the efficiency of the use of material resources 248
Chapter 11 223
ANALYSIS OF THE COST OF PRODUCTS (WORK, SERVICES) 223
11.1. Analysis of the total cost of production 223
11.2. Product cost analysis 231
11.3. Cost analysis 234
individual types of products 234
11.4. Analysis of direct material costs 237
11.5. Direct salary analysis 241
piM3 = X(yP.-yPo)-VBnIUI-unjI. 252
h ^ (URPtotal ■ UD; b,) + A 49
and _ pl1 _ X[urp 49
1_p + o i-6 105
1,12 + 1,122 + 1,123 113
1" I 140
Chapter 15 152
ANALYSIS OF THE FINANCIAL STATE OF THE ENTERPRISE 152
Kuer, \u003d ° "4347" ° "65" 22"7" 2> ° "1" 466 \u003d 18.8%; 180
„ok.-Ea-D voe. 52. a 220
3, + DZ 3, 303
INTRODUCTION
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 complex analysis, we study development trends, the factors of changing the results of activities are deeply and systematically studied, business plans and management decisions are justified, their implementation is monitored, reserves for increasing production efficiency are identified, the results of the enterprise and their sensitivity to managerial influences are evaluated, an economic strategy for its development is developed.
A comprehensive analysis of economic activity is the scientific basis for making managerial decisions in business. To substantiate them, it is necessary to identify and predict existing and potential problems, production and financial risks, to determine the impact of decisions made on the level of risks and income of a business entity. Therefore, mastering the methodology of complex economic analysis by managers of all levels is integral part them vocational training.
A qualified economist, financier, accountant, auditor and other specialists in the economic profile must be proficient in modern methods of economic research, the skill of systemic, complex microeconomic analysis. Knowing the technique and technology of analysis, they can easily. adapt to changes in the market situation and find the right solutions and answers. Because of this, mastering the basics of economic analysis is useful to anyone who has to participate in decision-making, either to give recommendations for their adoption, or to experience their consequences.
The main goal of studying this academic discipline is the formation of analytical, creative thinking among students by mastering the methodological foundations and acquiring practical skills in the analysis of economic activity necessary in practical work.
In the process of learning, students must learn to understand the essence of economic phenomena and processes, their interconnection and interdependence, be able to detail them, systematize and model them, determine the influence of factors, comprehensively assess the results achieved, and identify reserves for improving the efficiency of an enterprise.
Comprehensive analysis of economic activity is the area of knowledge that best combines all the disciplines studied by students of economic specialties. It is based on a harmonious combination of production and financial analysis, provides an integrated, broad understanding production and financial activities of the enterprise.
When presenting the material, the author proceeded from the fact that students of this subject are already familiar with the issues of economics, organization and planning of production at industrial enterprises, accounting and reporting, statistics, the theory of economic activity analysis, financial management, marketing and other related disciplines on which the analysis of economic activity.
At the end of each chapter, questions and tasks are given to control and consolidate knowledge.
Chapter 1
SUBJECT, SIGNIFICANCE AND TASKS OF ANALYSIS OF ECONOMIC ACTIVITIES
1.1. The concept, content, role and objectives of the analysis of economic activity
The study of natural phenomena and public life impossible without their analysis. Analysis is the division of a phenomenon or object into its component parts (elements) in order to study their inner essence. For example, in order to drive a car, you need to know its internal content: parts, assemblies, their purpose, principle of operation, etc. The same provision applies equally to economic phenomena and processes. So, to understand the essence of profit, it is necessary to know the main sources of its receipt, as well as the factors that determine its value. The more detailed they are investigated, the more effectively it is possible to manage the process of formation of financial results. There are many similar examples.
However, analysis cannot give a complete picture of the subject or phenomenon being studied without synthesis, i.e. without establishing links and dependencies between its constituent parts. Studying, for example, the device of a car, one must know not only its parts and components, but also their interaction. When studying profit, it is also necessary to take into account the relationship and interaction of factors that form its level. Only analysis and synthesis in their unity provide a scientific study of objects and phenomena.
Economic analysis is a scientific way of understanding the essence of economic phenomena and processes, based on dividing them into their constituent parts and studying them in all the variety of connections and dependencies.
Distinguish macroeconomic analysis, who studies economic phenomena and processes at the level of global and national economies! and its individual industries, and microeconomic analysis, And) learning these processes and phenomena at the level of individual business entities. The latter was called "analysis of economic activity" (AHA).
The emergence of economic analysis as a means of understanding the essence of economic phenomena and processes is associated with the emergence and development of accounting and balance science. However, it received its theoretical and practical development in the era of development market relations especially in the second half of the 19th century. The separation of the analysis of economic activity into a special branch of knowledge occurred somewhat later - in the first half of the 20th century.
The formation of AHD is conditioned by the objective requirements and conditions that are characteristic of the emergence of any new branch of knowledge.
First, the practical need for a comprehensive and systematic analysis in connection with the development productive forces, improving industrial relations, expanding the scale of production. intuitive analysis, approximate calculations and estimates, which were used in artisanal and semi-artisanal enterprises, became insufficient in the conditions of large production units. Without a comprehensive, comprehensive AHD, it is impossible to manage complex economic processes and make optimal decisions.
Secondly, it is connected with the development of economic science in general. As you know, with the development of any science, there is a differentiation of its branches. The economic analysis of economic activity was formed as a result of the differentiation of the social sciences. Previously, the functions of economic analysis (when they were relatively less important) were performed by balance science, accounting, finance, statistics, etc. Within these sciences, the first simplest methods of analytical research appeared. However, the above-named sciences at a certain stage of development could not meet all the demands of practice, and therefore it became necessary to single out AChD as an independent branch of knowledge.
Via planning the main directions and content of the activity of the enterprise, its structural divisions and individual employees are determined. Its main task is
IN
Rice. 1.1. The place of economic analysis in the management system
ensuring the planned development of the enterprise and the activities of each of its members, determining ways to achieve the best final production results.
To manage production, you need to have complete and truthful information about the progress production process and implementation of plans. Therefore, one of the functions of production management is accounting, which ensures the collection, systematization and generalization of information necessary for managing production and monitoring the progress of plans and production processes.
Business activity analysis is the link between accounting and management decision-making. In the process of its accounting information is subject to analytical processing: a comparison is made of the achieved results of activities with data for past periods of time, with indicators of other enterprises and industry averages; the influence of various factors on the results of economic activity is determined; shortcomings, mistakes, unused opportunities, prospects, etc. are revealed. With the help of AHD, comprehension and understanding of information is achieved. Based on the results of the analysis, management decisions are developed and justified. Economic analysis precedes decisions and actions, justifies them and is the basis of scientific production management, increases its efficiency.
Therefore, economic analysis can be viewed as an activity for the preparation of data necessary for the scientific substantiation and optimization of management decisions.
As a management function, AHD is closely related to production planning and forecasting, since without in-depth analysis it is impossible to implement these functions. An important role belongs to the Academy of Arts in preparing information for planning, assessing the quality and validity of planned indicators, in verifying and objectively assessing the implementation of plans. The approval of plans for the enterprise, in essence, also represents the adoption of decisions that ensure the development of production in the future planned period of time. At the same time, the results of the implementation of previous plans are taken into account, the development trends of the enterprise are studied, and additional production reserves are sought and taken into account.
AHD is a means of not only substantiating plans, but also monitoring their implementation. Planning begins and ends with an analysis of the results of the enterprise, which allows you to increase the level of planning, make it scientifically sound. This function of analysis - monitoring the implementation of plans and preparing information to substantiate them - does not weaken, but is strengthened in a market economy, since in the conditions of uncertainty and variability of the external environment, prompt adjustment of current and long-term plans is required. Constantly changing external conditions require that the planning process be continuous. The planning manager must be able to evaluate and analyze the changes in each situation and promptly make adjustments to the plans of the enterprise.
An important role is given to analysis in determining and using reserves for increasing the efficiency of production. It promotes the intensification of innovation activities aimed at the economical use of resources, the identification and implementation of best practices, the scientific organization of labor, new equipment and production technology, the prevention of unnecessary costs, shortcomings in work, etc. As a result, the economy of the enterprise is strengthened, the efficiency of its activities is increased.
Thus, AHD is an important element in the production management system, an effective means of identifying on-farm reserves, the basis for the development of scientifically based plans and management decisions.
The role of analysis as a means of managing production at the present stage is increasing. This is due to various circumstances:
the need for a steady increase in production efficiency in connection with the growing shortage and cost of raw materials, the increase in science-intensive ™ and capital intensity of production, the aggravation of internal and external competition;
a departure from the command-administrative system of management and gradual transition to a market economy, in which responsibility for the consequences of decisions is increased.
Under these conditions, the head of the enterprise cannot rely only on his intuition and approximate estimates in his mind. Management decisions and actions should be based on accurate calculations, deep and comprehensive economic analysis. Not a single organizational, technical and technological measure should be carried out until its economic feasibility is justified. Underestimation of the role of AHD, mistakes in plans and management actions in modern conditions bring significant losses. Conversely, those enterprises that take AHD seriously have good results and high economic efficiency. The main tasks of the AHD of a business entity
The study of the nature of the operation of economic laws, the establishment of patterns and trends in economic phenomena and processes in the specific conditions of the enterprise.
Scientific substantiation of current and long-term plans. Without a deep economic analysis of the results of the enterprise's activities over the past years (5-10 years) and without reasonable forecasts for the future, without studying the patterns of development enterprise economics, without identifying the shortcomings and errors that have taken place, it is impossible to develop a scientifically based plan, to choose the best option for a management decision.
Control over the implementation of plans and management decisions, over the economical use of resources. The analysis should be carried out not only for the purpose of stating the facts and assessing the results achieved, but also in order to identify shortcomings, errors and operational impact on economic processes.
The study of the influence of objective and subjective, internal and external factors on business results.
Search for reserves to improve the efficiency of the enterprise based on the study of best practices and achievements of science and practice.
Evaluation of the performance of the enterprise in terms of the implementation of plans, the level of economic development achieved, the use of existing opportunities and the diagnosis of its position in the market for products and services.
Assessment of business and financial risks and development of internal mechanisms for managing them in order to strengthen the market position of the enterprise and increase the profitability of the business.
HIGHER EDUCATION
the series was founded in 1996.
G.V. Savitskaya
Theory of business analysis
TUTORIAL
UDC 336.61(075.8)3 NH
BBK 65.2/4-93ya73 - -S13
Savitskaya G.V.
C13 Theory of business analysis: Uchvb. allowance.- M.: INFRA-M, 2007. ~ 288 p. (Higher education).
ISBN 5-16-002240-6
The book outlines the theoretical foundations of the analysis of economic activity as a system of generalized knowledge about its subject, method, functions, principles, tasks and methodology. The tools of analytical research, the methodology of deterministic and stochastic factors of analysis, methods of searching and determining the value of on-farm reserves, issues of organizing analysis at enterprises are considered in detail.
For students of higher educational institutions of economic specialties.
BBC 65.2/4-93ya73
Isbn 5-16-vSh Savitskaya g.V., 2005
FOREWORD
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 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 an economic entity are evaluated and forecasted, and an economic strategy for its development is developed.
The analysis of the economic activity of enterprises is the scientific basis for making managerial decisions in business. To justify them, it is necessary to identify and predict existing and potential problems, production and financial risks, determine the impact of decisions made on the level of risks and the achievement of enterprise goals. Because of this, mastering the basics of economic analysis is useful to anyone who has to make decisions or give recommendations for their adoption.
The theory of this science is the methodological basis for constructing sectoral and private methods for analyzing the economic activity of enterprises. It reveals the essence, content and types of analysis of economic activity, its place and role in the management system, purpose and objectives, subject and objects, method and methodology, methodological tools for analysis, its organization and development prospects.
The purpose of studying this discipline is to obtain a system of theoretical knowledge about the methodological foundations of the analysis of economic activity, i.e. master the conceptual apparatus of this science, its scientific principles and rules, goals and objectives, research tools.
In the process of studying the course, students should learn to better understand the essence of economic phenomena and processes, their interconnection and interdependence, be able to detail them, structure them.
h
rirovat and model, determine the influence of factors and identify reserves to improve the efficiency of the enterprise, using the most effective techniques and methods of economic analysis.
Each chapter ends control questions and tasks to test and consolidate knowledge.
Year of issue: 2006Genre: Economy
Publisher:"New Knowledge"
Format: PDF
Quality: Scanned pages
Number of pages: 652
Description: When presenting educational material the author of the textbook "Analysis of the economic activities of agribusiness enterprises" proceeded from the fact that those who study it are already familiar with economic issues, the organization of production at agro-industrial enterprises, accounting and reporting, statistics and other related sciences.
The textbook was written in accordance with the course program "Analysis of economic activity in agriculture” and “Peculiarities of analysis in other industries”. The transition to a market economy requires enterprises of the agro-industrial complex to increase production efficiency through the introduction of scientific and technological progress, effective forms of economic management and production management, the activation of entrepreneurship, initiative, etc.
An important role in the implementation of this task is assigned to the analysis of the economic activity of enterprises. With its help, a strategy and tactics for the development of an enterprise are developed, plans and management decisions are substantiated, control over their implementation is carried out, reserves for increasing production efficiency are identified, and the performance of the enterprise, its divisions and employees is evaluated.
Mastering the methods of analysis of economic activity by economists, accountants, financiers, auditors, bank employees is an organic part of their professional training. In the process of studying the subject, students must learn to deeply understand the essence of economic phenomena and processes, their interconnection and interdependence, be able to systematize and model them, determine the influence of factors, evaluate performance, and identify reserves for increasing production efficiency. Contents of the tutorial
ANALYSIS OF PRODUCTION AND FINANCIAL ACTIVITIES OF AGRICULTURAL ENTERPRISES
Analysis of business conditions and the level of economic development of agricultural enterprises
1.1. Features of agricultural production and analysis of economic activity at agribusiness enterprises
1.2. Analysis of natural and economic conditions for managing agricultural enterprises
1.3. Analysis of the level of specialization, intensification and production efficiency
1.4. a brief description of the financial condition of the economy and its solvency
Analysis of crop production
2.1. The meaning, tasks and information support of the analysis of crop production
2.2. Analysis of the dynamics and implementation of the crop production plan
2.3. Analysis of the implementation of the sowing plan and the structure of sown areas
2.4. Analysis of crop yields and factors that determine its level. Analysis of the implementation of the plan of agrotechnical measures
2.5. Methodology for calculating and summarizing reserves for increasing crop production
2.6. Organization and methods of operational analysis of crop production
Analysis of livestock production
3.1. Analysis of livestock production. Methodology for calculating the influence of factors on the volume of production
3.2. Analysis of the implementation of the plan and reserves for the growth of livestock
3.3. Analysis of the structure of the herd of animals. Economic evaluation changes in herd structure
3.4. Analysis of animal productivity and factors determining its level
3.5. Analysis of the provision of animals with feed and the effectiveness of their use
3.6. Methodology for calculating reserves for increasing livestock production
3.7. Operational analysis of the implementation of the production plan in animal husbandry
Land use analysis
4.1. Tasks and sources of land use analysis
4.2. Analysis of the size of the land fund of the economy
4.3. Analysis of the structure of the land fund in the economy
4.4. Analysis of the effectiveness of the use of agricultural land. Reserves for its increase
Analysis of the provision of agricultural enterprises with the main means of production and the efficiency of their use
5.1. Analysis of generalizing indicators of the provision of agricultural enterprises with fixed assets and the efficiency of their use
5.2. Analysis of the use of the tractor fleet
5.3. Analysis of the use of combine harvesters
5.4. Analysis of the use of trucks
5.5. Analysis of the work of the repair shop
Analysis of the use of labor resources and wage fund
6.1. Analysis of the provision of agricultural enterprises with labor resources
6.2. Analysis of the use of labor resources in the enterprise
6.3. Labor productivity analysis
6.4. Analysis of the effectiveness of the use of labor resources
6.5. Analysis of the use of the payroll
6.6. Analysis of the effectiveness of the use of funds for wages
Analysis of the cost of agricultural products
7.1. Problems of analysis of the cost of production and sources of information
7.2. Analysis of the total cost of production
7.3. Analysis of costs per ruble of manufactured products
7.4. Analysis of the cost of individual types of products
7.5. Analysis of direct labor costs
7.6. Analysis of direct material costs
7.7. Analysis of complex cost items in the cost of production
7.8. Methodology for determining the amount of reserves to reduce the cost of production
7.9. Operational analysis of production costs in crop and livestock production
Analysis of the financial results of the enterprise
8.1. Tasks of the analysis of financial results
8.2. Analysis of the use and sale of agricultural products
8.3. Analysis of the composition and dynamics of profit
8.4. Analysis of financial results from the sale of products and services
8.5. Analysis of the level of average selling prices
8.6. Analysis of other financial income and expenses
8.7. Enterprise profitability analysis
8.8. Methodology for calculating reserves for increasing the amount of profit and profitability
8.9. Analysis of the formation and use of the net profit of the enterprise
8.10. Analysis of the company's dividend policy
8.11. Analysis of the sensitivity of financial results to changes in production situations
Methodology for marginal analysis of financial results
9.1. The concept of marginal analysis, its capabilities, main stages and conditions for conducting
9.2 Analysis of coverage margin (profit margin)
9.3. Profit Margin Analysis Method
9.4. Methodology of marginal analysis of profitability
9.5. Determination of break-even sales volume and enterprise safety zone
9.6. Analysis of the factors of change in the break-even point of the enterprise security zone
9.7. Determination of the critical amount of fixed, variable costs and the critical level of the selling price
Justification of management decisions using marginal analysis
10.1. Analytical evaluation of the decision to accept an additional order at a price below the cost of production
10.2. Substantiation of the structure of output
10.3. Justification of the price option for a new product
10.4. Choice of machine and equipment options
10.5. Rationale for the make-or-buy decision
10.6. Choice of production technology option
10.7. Selecting a Solution Based on Resource Constraints
10.8. Rationale for Decision to Increase Production Capacity Experience Curve Effect
Analysis of investment to innovative activity of the enterprise
11.1. Analysis of investment activity volumes
11.2. Retrospective assessment of the effectiveness of real investments
11.3. Predictive analysis of the effectiveness of investment activity
11.4. Sensitivity analysis of investment project performance indicators
11.5. Analysis of the effectiveness of financial investments
11.6. Analysis of the effectiveness of innovation activity
11.7. Analysis of sources of financing for innovations and other investment projects
11.8. Analysis of the effectiveness of leasing operations
Analysis of the financial condition of the enterprise
12.1. The concept, meaning and tasks of analyzing the financial condition of an enterprise and its financial stability
12.2. Analysis of sources of capital formation
- 12.1.1. Analysis of the dynamics of the composition and structure of the sources of formation of the capital of the enterprise
- 12.2.2. Estimation of the cost of capital of an enterprise
- 12.2.3. Capital structure optimization
- 12.3.1. Analysis of the structure of enterprise assets
- 12.3.2. Analysis of the composition of the structure and dynamics of fixed capital
- 12.3.3. Analysis of the composition, structure and dynamics of current assets
- 12.3.4. Inventory analysis
- 12.3.5. Analysis of the state of receivables
- 12.3.6. Analysis of balances and cash flows
- 12.4.1. The economic essence of cash flow and its types
- 12 4 2. Analysis of the dynamics and factors of change in cash flows
- 12 4 3. Cash flow balance analysis
- 12 4.4. Analysis of the intensity and efficiency of cash flow
- 12.4.5. Ways to optimize cash flows
- 12.5.1. Indicators of efficiency and intensity of capital use Methodology for their calculation and analysis
- 12.5.2. Analysis of the effectiveness of the use of operating and total capital
- 12.5.3. Capital turnover analysis
- 12.5.4. Evaluation of the effectiveness of the use of borrowed capital. The effect of financial leverage
- 12.5.5. Factor analysis of return on equity
- 12.5.6. Return on Equity Analysis
- 12.6.1. Assessment of the financial stability of an enterprise based on the analysis of the ratio of equity and debt capital
- 12.6.2. Assessment of operating leverage and financial stability of the enterprise
- 12.6.3. Analysis of the financial balance between assets and liabilities and assessment of the financial stability of the enterprise on a functional basis
- 12.6.4. Assessment of the financial stability of an enterprise based on the ratio of financial and non-financial assets
- 12.7.1. Solvency assessment based on enterprise liquidity indicators
- 12.7.2. Assessment of the solvency of an enterprise based on the study of cash flows
- 12.8.1. General assessment of the financial condition of the enterprise
- 12.8.2. Forecasting and development of models of the financial condition of a business entity
- 12.8.3. Sensitivity analysis of financial ratios
- 12.9.1. The concept, types and causes of bankruptcy
- 12.9.2. Methods for diagnosing the probability of bankruptcy
- 12.9.3. Ways of financial recovery of business entities
Features of the analysis of economic activity at the processing enterprises of the agro-industrial complex
13.1. Analysis of production and sales of products
- 13.1.1. Dialysis of the dynamics and implementation of the plan for the production and sale of products
- 13.1.2. Analysis of the range and structure of products
- 13.1.3. Analysis of the position of goods in the sales markets
- 13.1.4. Analysis of the pricing policy of the enterprise
- 13.1.5. Product Competitiveness Analysis
- 13.1.6. Analysis of the quality of manufactured products
- 13.1.7. Risk assessment of unclaimed products
- 13.1.8. Analysis of the rhythm of the enterprise
- 13.1.9. Analysis of factors of change in output and sales of products
- 13.2.1. Methodology for determining the influence of labor factors on the volume of production
- 13.2.2. Analysis of the use of the working time fund
- 13.2.3. Labor productivity analysis
- 13.2.4. Analysis of the labor intensity of products
- 13.3.1. Analysis of the provision of the enterprise with fixed assets of production
- 13.3.2. Analysis of the intensity and effectiveness of the use of BPF
- 13.3.3. Analysis of the use of the production capacity of the enterprise
- 13.3.4. Equipment usage analysis
- 13.4.1. Analysis of the provision of the enterprise with material resources
- 13.4.2. Analysis of the efficiency of the use of material resources
14.1. The content, meaning and objectives of the analysis of trading activities
14.2. Turnover analysis
14.3. Analysis of the commodity supply of the trading process and the efficiency of the use of commodity resources
14.4. Endowment analysis commercial enterprise labor resources and efficiency of their use
14.5. Analysis of the state and use of the material and technical base of trade
14.6. Distribution cost analysis
14.7. Analysis gross income commercial enterprise
14.8. Analysis of profit and profitability of a trading enterprise
14.9. Methodology for marginal analysis of the financial results of a trading enterprise
Features of the analysis of economic activities of construction organizations
15.1. Analysis of the volume, structure and quality of construction and installation works
15.2. Analysis of the implementation of the plan for the commissioning of construction facilities
15.3. Factors of change in the volume of construction and installation works
15.4. Analysis of the cost of construction products
LITERATURE
We also recommend
Loading...