5th ed., revised. and additional - M.: 2009. - 536 p.
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 organization of microeconomic analysis. The second part is devoted to the methodology comprehensive analysis results of economic activities of enterprises. The latest analysis techniques characteristic of a market economy are considered. Considerable space is given to the presentation of the methodology for financial analysis of an enterprise, taking into account the latest developments in this subject area. After each topic there are questions and tasks to test and consolidate knowledge.
This publication provides much broader coverage of the issues of analysis of investment and innovation activities, and describes in more detail the methodology for marginal analysis of financial results and assessment of their sensitivity to managerial influences.
For students and economic specialists.
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CONTENT
Introduction 3
Part I METHODOLOGICAL BASIS FOR ANALYSIS OF ECONOMIC ACTIVITIES
Chapter 1 Subject, meaning and objectives of business analysis 7
1.1. Concept, content, role and objectives of business analysis 7
1.2. Types of AHD and their classification 12
1.3. Subject and objects AHD 17
1.4. Principles of AHD 18
1.5. Connection of ACD with other sciences 20
Chapter 2 Method and methodology for analyzing economic activity 24
2.1. Method of business analysis, its character traits 24
2.2. AHD Method 26
2.3. Methodology factor analysis 28
2.4. Classification of factors in AHD 31
2.5. Systematization of factors in AHD 34
2.6. Modeling relationships in deterministic factor analysis 36
Chapter 3 Processing Methods economic information in business analysis 41
3.1. Comparison method in AHD 41
3.2. Ways to bring indicators into a comparable form 44
3.3. Using relative and average values in AHD 47
3.4. Methods for grouping information in AHD.49
3.5. Balance sheet method in AHD 51
3.6. Heuristic methods in AHD 53
3.7. Methods of tabular and graphical presentation of analytical data 54
Chapter 4 Methods for measuring the influence of factors in the analysis of economic activities 60
4.1. Chain substitution method 60
4.2. Absolute difference method 64
4.3. Method of relative differences 65
4.4. Method of proportional division and equity participation 66
4.5. Integral method in AHD 67
4.6. Logarithm method in AHD 69
4.7. Methods of correlation analysis 71
4.8. Tools for financial calculations in business analysis 82
Chapter 5 Methodology for determining the amount of reserves in the analysis of economic activities 101
5.1. Concept and classification of economic reserves, principles of their search 101
5.2. Methodology for determining the amount of reserves 105
Chapter 6 Organization and information support for analysis of economic activities 112
6.1. Basic principles of organizing AHD 112
6.2. Organizational forms and performers of ACD at enterprises 113
6.3. Planning analytical work 116
6.4. Information and methodological support AHD 117
6.5. Documentation of the results of AHD 120
6.6. Organization of an automated analyst workstation 122
Part II METHODOLOGY FOR COMPREHENSIVE ANALYSIS OF ECONOMIC ACTIVITIES
Chapter 7 Analysis of production and sales of products 129
71. Analysis of the dynamics and implementation of the production and sales plan 129
7.2. Analysis of product range and structure 134
7.3. Analysis of the position of goods in sales markets 138
74. Analysis of product quality 140
7.5. Analysis of product competitiveness 143
7.6. Analysis of the rhythm of the enterprise 146
7.7. Analysis of factors and reserves for increasing output and sales of products 148
Chapter 8 Analysis of the use of enterprise personnel and payroll 156
8.1. Analysis of the enterprise's supply of labor resources 156
8.2. Analysis of the use of working time fund 160
8.3. Labor productivity analysis 163
8.4. Analysis of the efficiency of using enterprise personnel 171
8.5. Analysis of the use of the wage fund 173
Chapter 9 Analysis of the use of fixed assets 184
9.1. Analysis of the enterprise's provision with basic means of production 184
9.2. Analysis of intensity and efficiency of use of fixed assets 187
9.3. Analysis of the use of enterprise production capacity 194
9.4. Usage Analysis technological equipment 196
9.5. Methodology for determining reserves for increasing production output, capital productivity and capital profitability 200
Chapter 10 Analysis of the use of material resources 205
10.1. Analysis of the enterprise's provision of material resources 205
10.2. Analysis of the efficiency of use of material resources 212
Chapter 11 Analysis of the cost of products (works, services) 223
11.1. Analysis of the total cost of production - 223
11.2. Product cost analysis 230
11.3. Analysis of the cost of individual types of products 234
11.4. Analysis of direct material costs 237
11.5. Direct Pay Analysis 242
11.6. Indirect Cost Analysis 246
11.7. Cost analysis by responsibility centers 249
11.8. Methodology for determining reserves for reducing production costs 252
Chapter 12 Analysis of the financial results of the enterprise.... 257
12.1. Analysis of the composition and dynamics of profit 257
12.2. Analysis of financial results from sales of products and services 261
12.3. Analysis pricing policy enterprise and the level of average selling prices 266
12.4. Analysis of other financial income and expenses 269
12.5. Enterprise profitability analysis 272
12.6. Methodology for determining reserves for profit growth and profitability 279
12.7. Analysis of the use of profits 282
Chapter 13 Marginal analysis in the system of financial and operational management 293
13.1. The concept and meaning of marginal analysis 293
13.2. Coverage Margin Analysis 294
13.3. Methodology for marginal analysis of profit from product sales 298
13.4. Methodology for marginal analysis of profitability indicators 302
13.5. Determination of break-even sales volume and enterprise safety zone 306
13.6. Analysis of factors of change in break-even sales volume and enterprise safety zone 310
13.7. Determination of threshold values of fixed costs, variable expenses per unit of production and critical level of selling price 312
13.8. Justification for the decision to increase production capacity. Experience Curve Effect 315
13.9. Analytical assessment of the decision to accept an additional order at a price below a critical level 317
13.10. Selection of machinery and equipment options 319
13.11. Justification for the “make or buy” decision 321
13.12. Justification of the production technology option 323
13.13. Justification of the production structure 325
13.14. Choosing a solution taking into account resource restrictions 329
13.15. Justification for the effectiveness of tolling 331
Chapter 14 Analysis of the effectiveness of investment and innovation activities 339
14.1. Analysis of volumes of investment activity 339
14.2. Analysis of the effectiveness of real investments 342
14.3. Sensitivity analysis of investment project performance indicators 355
14.4. Analysis of the effectiveness of financial investments 357
14.5. Analysis of the effectiveness of innovation activities 368
14.6. Analysis of sources of financing for innovations and other investment projects 374
14.7. Analysis of the effectiveness of leasing operations 375
Chapter 15 Analysis financial condition enterprises 382
15.1. The concept, meaning and tasks of analyzing the financial condition of an enterprise and its financial stability 382
15.2. Balance sheet, its essence and the procedure for reflecting business transactions in it 386
15.3. Analysis of sources of capital formation 401
15.4. Analysis of capital allocation and assessment of the property status of the enterprise 417
15.5. Analysis of the efficiency and intensity of use of enterprise capital 441
15.6. Analysis of the financial stability of the enterprise 460
15.7. Analysis of solvency and diagnostics of the risk of bankruptcy of an enterprise 482
Literature 528
M.: Infra-M, 2009. - 536 p. 5th ed., revised. and additional
The first part of the textbook outlines theoretical basis analysis of economic activity as a system of generalized knowledge about the subject, method, tasks, methodology and organization of microeconomic analysis. The second part is devoted to the methodology of comprehensive analysis of the results of economic activities of enterprises. The latest analysis techniques characteristic of a market economy are considered. Considerable space is given to the presentation of the methodology for financial analysis of an enterprise, taking into account the latest developments in this subject area. After each topic there are questions and tasks to test and consolidate knowledge.
This publication provides much broader coverage of the issues of analysis of investment and innovation activities, and describes in more detail the methodology for marginal analysis of financial results and assessment of their sensitivity to managerial influences.
For students and economic specialists.
Content:
Introduction.
1 part. Methodological foundations of ACD.
Subject, meaning and tasks of economic activity analysis.
Concept, content, role and tasks of economic activity analysis.
Types of AHD and their classification.
Subject and objects of AHD.
Principles of AHD.
Connection of ACD with other sciences.
Method and methodology for analyzing economic activity.
Method of business analysis, its characteristic features.
AHD technique.
Methodology of factor analysis.
Classification of factors in ACD.
Systematization of factors in ACD.
Modeling relationships in deterministic factor analysis.
Methods for processing economic information in the analysis of economic activity.
Comparison method in AHD.
Ways to bring indicators into a comparable form.
The use of relative and average values in ACD.
Methods for grouping information in AHD.
Balance sheet method in AHD.
Heuristic methods in ACD.
Methods of tabular and graphical presentation of analytical data.
Methods for measuring the influence of factors in the analysis of economic activity.
Chain substitution method.
Absolute difference method.
Method of relative differences.
Method of proportional division and equity participation.
Integral method in ACD.
Logarithm method in AHD.
Methods of correlation analysis.
Tools for financial calculations in the analysis of economic activity.
Methodology for determining the amount of reserves in the analysis of economic activities.
Concept and classification of economic reserves, principles of their search.
Methodology for determining the amount of reserves.
Organization and information support for analysis of economic activity.
Basic principles of organizing ACD.
Organizational forms and performers of ACD at enterprises.
Planning of analytical work.
Information and methodological support of ACD.
Documentation of AHD results.
Organization of an automated analyst workstation.
Part 2. Methodology of complex ACD.
Analysis of production and sales of products.
Analysis of the dynamics and implementation of the production and sales plan.
Analysis of the range and structure of products.
Analysis of the position of goods in sales markets.
Analysis of product quality.
Analysis of product competitiveness.
Analysis of the rhythm of the enterprise.
Analysis of factors and reserves for increasing production and sales of products.
Analysis of the use of enterprise personnel and payroll.
Analysis of the enterprise's supply of labor resources.
Analysis of the use of working time fund.
Labor productivity analysis.
Analysis of the efficiency of using enterprise personnel.
Analysis of the use of the wage fund.
Analysis of the use of fixed assets.
Analysis of the enterprise's provision with basic means of production.
Analysis of the intensity and efficiency of use of fixed assets.
Analysis of the use of enterprise production capacity.
Analysis of the use of technological equipment.
Methodology for determining reserves for increasing production output, capital productivity and capital profitability.
Analysis of the use of material resources.
Analysis of the enterprise's provision with material resources.
Analysis of the efficiency of use of material resources.
Analysis of the cost of products (works, services).
Analysis of the total cost of production.
Product cost analysis.
Analysis of the cost of individual types of products.
Analysis of direct material costs.
Direct salary analysis.
Analysis of indirect costs.
Cost analysis by responsibility centers.
Methodology for determining reserves for reducing production costs.
Analysis of the financial results of the enterprise.
Analysis of the composition and dynamics of profit.
Analysis of financial results from sales of products and services.
Analysis of the enterprise's pricing policy and the level of average selling prices.
Analysis of other financial income and expenses.
Analysis of enterprise profitability.
Methodology for determining reserves for profit growth and profitability.
Analysis of the use of profits.
Marginal analysis in the system of financial and operational management.
The concept and meaning of marginal analysis.
Coverage margin analysis.
Methodology for marginal analysis of profit from product sales.
Methodology for marginal analysis of profitability indicators.
Determination of break-even sales volume and enterprise safety zone.
Analysis of factors affecting the break-even sales volume and the enterprise's safety zone.
Determination of threshold values of fixed costs, variable costs per unit of production and the critical level of selling price.
Justification for the decision to increase production capacity. Experience curve effect.
Analytical assessment of the decision to accept an additional order at a price below a critical level.
Selection of machinery and equipment options.
Justification for the “make or buy” decision.
Justification of the production technology option.
Justification of the structure of product output.
Selecting a solution taking into account resource constraints.
Justification of the effectiveness of tolling.
Analysis of the effectiveness of investment and innovation activities.
Analysis of the volume of investment activity.
Analysis of the effectiveness of real investments.
Sensitivity analysis of investment project performance indicators.
Analysis of the effectiveness of financial investments.
Analysis of the effectiveness of innovation activities.
Analysis of sources of financing for innovations and other investment projects.
Analysis of the effectiveness of leasing operations.
Analysis of the financial condition of the enterprise.
The balance sheet, its essence and the procedure for reflecting business transactions in it.
Analysis of sources of capital formation.
Analysis of capital allocation and assessment of the property status of the enterprise.
Analysis of the efficiency and intensity of use of enterprise capital.
Analysis of the financial stability of the enterprise.
Analysis of solvency and diagnosis of the risk of bankruptcy of an enterprise.
Literature.
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Textbook
allowance / G. V. Savitskaya. - 7th ed., rev. - Ml.: New knowledge,
2002. - 704 p. - (Economic Education).
The first part outlines the theoretical foundations of the analysis of economic activity as a system of generalized knowledge about its subject, method, functions, principles, objectives and methodology. Considered in detail...
Boginskaya E. V. Analysis of the economic activity of the enterprise. Unita.
2. Economic and mathematical methods for analyzing economic activity: a textbook for SSU students / ed. SSU, 1999. - 102 p.
The economic and mathematical methods used in the analysis of the main economic indicators of business results are considered...
The book reveals the subject and methods of analyzing the economic activities of an enterprise (economic analysis). Separate chapters are devoted to analysis in the planning system of financial and economic activities, analysis of financial statements, comprehensive assessment of financial and economic activities and prospects of the enterprise.
Edition...
Krasnoyarsk: SFU, 2008. - 212 p.
Introduction
Subject, significance and tasks of analysis and diagnostics of the economic activity of an enterprise
Concept, content, role and tasks of economic activity analysis
Method and methodology for analyzing economic activity
Method of business analysis, its characteristics...
Textbook. - 3rd ed., revised. and additional - M.: INFRA-M,
2005. - 425 p. - (Higher education).
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 organization of microeconomic analysis. The second part is dedicated to...
Textbook / 6th ed. - Mn. : 2006 - 652 p.
A methodology for a comprehensive analysis of the results of economic activity of enterprises in the agro-industrial complex is outlined, taking into account the achievements of science, practice and international standards. Particular attention is paid to the latest analysis techniques characteristic of a market economy: analysis...
The textbook outlines the theoretical foundations of the analysis of economic activity as a system of generalized knowledge about its subject, method, functions, principles, tasks, methodological tools and organization. Methods for comprehensive analysis of the results of activities of business entities in a market economy are considered. A significant place is devoted to the presentation of the methodology for financial analysis of an organization, taking into account the latest developments in this subject area, changes in financial legislation and financial reporting. Issues of financial calculations and analysis of investment and innovation activities are covered. After each topic there are tests.
In the 2nd edition, the content of Chapter 9 has been revised due to changes in financial statements and other regulatory documents.
For students majoring in economics at colleges and students correspondence form training and economic specialists.
Concept, role and tasks of economic activity analysis.
The study of natural phenomena and social life is impossible without their analysis. Thanks to analysis, we better understand the world around us, the essence of the phenomena and processes being studied. Analysis is one of the main methods of understanding objective reality by dividing phenomena or objects into their component parts (elements) in order to study them inner essence. For example, in order to drive a car professionally, you need to know its internal structure - parts, components, their purpose, principle of operation, etc. This applies equally to economic phenomena and processes.
Thus, to manage cost, you need to know not only what elements it consists of, but also the factors of its formation. Each of the factors (Fig. 1.1) in turn depends on numerous conditions. For example, the material intensity of products depends on the quality of raw materials and materials, compliance with their consumption standards, production technology, etc. Labor intensity is determined by the level of automation of production processes, labor organization, personnel qualifications, etc. The more detailed the factors are studied, the more effective the process of creating costs and financial results.
TABLE OF CONTENTS
INTRODUCTION
Chapter 1. IMPORTANCE, OBJECTIVES AND METHODOLOGICAL TOOLKIT FOR ANALYSIS OF THE ECONOMIC ACTIVITY OF AN ORGANIZATION
1.1. Concept, role and tasks of business analysis
1.2. Types of analysis of economic activities and their classification
1.3. Subject and objects of economic activity analysis
1.4. Principles of business analysis
1.5. Method and methodology for analyzing economic activity
1.6. Factor analysis technique
1.7. Methods for processing economic information in analysis
1.8. Methods for measuring the influence of factors in deterministic analysis
1.9. Methods for measuring the influence of factors in stochastic analysis
1.10. Tools for financial calculations in business analysis
1.11. Methodology for identifying and calculating reserves
1.12. Organization and information support of AHD
Chapter 2. ANALYSIS OF PRODUCTION AND SALES OF PRODUCTS
2.1. Objectives and information support for analysis
2.2. Analysis of the dynamics and implementation of the production and sales plan
2.3. Analysis of product range and structure
2.4. Analysis of the position of goods in sales markets
2.5. Product quality analysis
2.6. Analysis of product competitiveness
2.7. Analysis of the rhythm of the organization's work
2.8. Analysis of factors affecting sales volumes and product output
2.9. Methodology for determining reserves for growth in output and sales of products
Questions and tasks to control and consolidate knowledge
Chapter 3. ANALYSIS OF THE USE OF LABOR RESOURCES AND WAGE FUND
3.1. Objectives and information support for analysis
3.2. Analysis of the organization's supply of labor resources
3.3. Labor turnover analysis
3.4. Analysis of working time use
3.5. Labor productivity analysis
3.6. Analysis of the efficiency of using the organization's personnel
3.7. Payroll utilization analysis
Questions and tasks to control and consolidate knowledge
Chapter 4. ANALYSIS OF THE USE OF FIXED ASSETS
4.1. Analysis of the organization's provision with basic means of production
4.2. Analysis of intensity and efficiency of use of fixed assets
4.3. Analysis of the use of production capacity and equipment of the organization
4.4. Methodology for determining reserves for increasing production output and capital productivity of fixed assets
Questions and tasks to control and consolidate knowledge
Chapter 5. ANALYSIS OF THE USE OF MATERIAL RESOURCES
5.1. Objectives and information support for the analysis of material resources
5.2. Analysis of the organization's provision with material resources
5.3. Analysis of the efficiency of use of material resources
Questions and tasks to control and consolidate knowledge
Chapter 6. ANALYSIS OF THE COST OF PRODUCTS (WORKS, SERVICES)
6.1. Analysis of the total cost of production
6.2. Product cost analysis
6.3. Analysis of the cost of individual types of products
6.4. Analysis of direct material costs
6.5. Direct Pay Analysis
6.6. Indirect Cost Analysis
6.7. Methodology for determining reserves for reducing production costs
6.8. Determination of cost reduction reserves based on optimization management decisions
Questions and tasks to test and consolidate knowledge
Chapter 7. ANALYSIS OF THE FINANCIAL RESULTS OF THE ORGANIZATION
7.1. Analysis of the composition and dynamics of profit
7.2. Analysis of financial results from sales of products and services
7.3. Analysis of changes in the level of average selling prices
7.4. Analysis of other financial income and expenses
7.5. Analysis of profitability of products (services)
7.6. Determination of break-even sales volume and safety zone of the organization
7.7. Methodology for determining reserves for profit growth and profitability
7.8. Analysis of the formation and use of net profit
Questions and tasks to test and consolidate knowledge
Chapter 8. ANALYSIS OF THE EFFICIENCY OF INVESTMENT AND INNOVATION ACTIVITIES
8.1. Analysis of the volume of investment activity
8.2. Analysis of the effectiveness of real investments
8.3. Sensitivity analysis of investment project performance indicators
8.4. Analysis of the effectiveness of financial investments
8.5. Analysis of the effectiveness of innovation activities
8.6. Analysis of sources of financing for innovations and other investment projects
Questions and tasks to test and consolidate knowledge
Chapter 9. ANALYSIS OF THE FINANCIAL STATUS OF THE ORGANIZATION
9.1. The concept, meaning and tasks of analyzing the financial condition of an organization
9.2. Balance sheet, its essence and the procedure for reflecting business transactions in it
9.3. Analysis of sources of capital formation
9.4. Analysis of capital allocation and assessment of the organization’s property status
9.5. Analysis of the efficiency and intensity of use of the organization's capital
9.6. Analysis of the organization's provision with its own working capital
9.7. Net working capital analysis
9.8. Valuation of an organization's net assets
9.9. Assessing the organization's financial strength margin
9.10. Analysis of the organization's solvency
9.11. Methods for diagnosing the likelihood of bankruptcy and ways of financial recovery of business entities
Questions and tasks to test and consolidate knowledge
LITERATURE.
Activity planning
Enterprise management is a whole complex complex tasks. In order to make informed decisions, you need high-quality and timely information. To obtain it, an analysis of the economic activities of the enterprise is carried out. Activity planning is a process that requires the closest attention. First of all, the tasks that are assigned must be realistic in order to achieve them. On the other hand, setting goals and developing standards should be based on a thorough study of the actual activities of the company, on identifying weaknesses and hidden reserves.
Analysis of the economic activity of an enterprise largely uses the data provided by accounting. In particular, they allow us to study in detail how the cost of production is determined, what specific costs form it, and where there are hidden reserves for reducing costs and increasing productivity.
Using different methods to study effectiveness
One of the ways in which an analysis of the economic activities of an enterprise can be performed is by creating a business plan. As part of the activities of the entire company, it can be compiled either for individual projects, or for some important stages of work. Such a document is drawn up on the basis of careful preparation, including the collection necessary information, a thorough analysis, a developed specific plan and expected results, according to which it will be possible to monitor the implementation of the assigned tasks.
The role of statistics
In addition to accounting, it is possible to use other sources of information. The analysis of the economic activities of an enterprise can be partially based on one or another statistical information that can be specifically obtained for this purpose. Auditing can be an important source of data.
Comparison of your indicators with data from other enterprises
The study does not have to be conducted exclusively within the firm. If you compare the indicators of the economic activity of an enterprise with the corresponding data of other companies, this can also help to draw certain conclusions about the possibilities for further improvement of work.
Business performance characteristics system
In order to comprehensively assess how effective the financial and economic activities of an enterprise are, they use complex system indicators.
It includes various aspects of business. Important parameters are criteria that allow us to assess the correct use of fixed assets (capital productivity, capital intensity). Usage labor resources can be reflected by such indicators as labor productivity, personnel profitability. The use of material resources can be characterized by such indicators as material intensity, material productivity and others. Investment activity is reflected in determining the return on capital investment. The overall efficiency of using an enterprise's assets is reflected in estimates of profit per ruble of assets and others. Also, the efficiency of a company’s economic activity as a whole is characterized by the ratio of profit and invested capital. Constant study of effectiveness own business- this is the basis for its improvement.
Analysis of economic activities socialist enterprises (economic analysis of the work of enterprises), a comprehensive study of the economic activities of enterprises and their associations in order to increase their efficiency. A. x. d. - a necessary link in the management system of socialist enterprises. He justifies the choice optimal option decisions at all stages of planning, design, construction and operation of enterprises, creating new product models and improving existing ones, as well as in the sphere of circulation of public products. It is carried out at different levels of management: within the enterprise (by its self-supporting divisions, workshops and workplaces), throughout the enterprise and, finally, by associations of enterprises (trusts, trades, firms, central departments, ministries). A. x. D. of enterprises studies all aspects of economic activity: production, supply, sales, finance in their interaction and interdependence, the work of all functional services and internal divisions of the enterprise (or all enterprises included in the association). In order to ensure the complexity of the analysis and the reducibility of its results, a unified system of interrelated analytical indicators is being developed, based on all types of economic information - regulatory and planning data, technical documentation, materials of operational, accounting, statistical accounting and reporting. Using a system of analytical indicators, the influence of factors of technology, technology, labor organization, production and management, financial, credit and settlement relations on the efficiency of economic activity is determined. To ensure such a comprehensive analysis, workers from various engineering, technical and economic specialties are involved. The materials they analyzed on individual sections or aspects of the enterprise’s work are then summarized by economist-analysts for the enterprise (or association) as a whole. Manage analytical work (make plans, monitor their implementation, check and summarize the results): at large enterprises - economic laboratories and bureaus of economic analysis, subordinate to the chief economist; for medium and small ones - bureaus or groups of economic analysis in the planning department. Party, Komsomol and trade union organizations take an active part in analytical work. Scientific and technical societies have public bureaus of economic analysis - OBEA, which are widely used in enterprises of all sectors of the national economy, in higher authorities and research institutions. Social forms of analytical work promote the active participation of workers, employees, and engineers in production management and in the implementation of the principles of democratic centralism. The subject of the analysis is economic activity aimed at implementing the state plan and reflected in the system of indicators of the plan, accounting, reporting and other sources of information, and the level of its efficiency achieved by enterprises. The economics of enterprises and their associations is comprehensively studied from the standpoint of assessing the implementation of the plan and the validity of planned targets, the compliance of economic activities with the economic policy of the CPSU and national interests. Improving methods for obtaining and processing economic information using mathematical methods and computer technology allows you to carry out A. x. d. of the enterprise and its individual units according to a pre-selected range of indicators daily, and for some of them even during the working day. This, in turn, allows not only to quickly evaluate the results achieved, but also to predict the course of business operations in the coming days and weeks. The method of analysis consists in a comprehensive, organically interconnected study, measurement and generalization of the influence of individual factors on the implementation of economic plans and on the dynamics of economic development. It is carried out by processing plan indicators, accounting, reporting and other sources of information using special economic-mathematical and statistical techniques and methods adapted to the subject of analysis. The most widely practiced comparisons are grouping interacting factors according to different signs, development of a system of interrelated analytical indicators, eliminating the influence of individual factors using calculation formulas. To quantify the influence of individual factors, the balance method is used ( cm. The balance sheet method in the analysis of economic activity) and the method of chain substitutions in its various simplified versions (the method of differences in percentages or in absolute values). Further improvement of special analysis techniques is associated with more widespread use methods of mathematical statistics and higher mathematics. The interaction of various economic factors during production process, their often contradictory influence on the results of economic activity is identified by developing a system of analytical indicators and drawing up formulas in which the relationship between these indicators is expressed mathematically. Using formulas, the influence of individual aspects of economic activity on its results is determined using general indicators. In industry, the volume of production and sales, labor productivity, capital productivity, coefficient of capital productivity are used as general indicators. beneficial use material resources, cost, profit, working capital turnover, profitability; in trade - turnover, distribution costs, profit, profitability, turnover; in other industries - the same and other indicators characteristic of these industries. Regarding the range of issues studied, A. x. d. is divided into full analysis of all economic activities and thematic analysis of its individual aspects or indicators (for example, analysis of logistics, use of fixed assets, cost and profitability, distribution costs, etc.). According to the comparisons used, A. x. etc. can be based only on the data of the enterprise being studied or on a comparison of data from a number of enterprises, as well as industry average indicators (the so-called comparative, in industry - inter-factory analysis). Depending on the information used and the time of implementation, there are: operational analysis of the work of the enterprise and its individual divisions based on daily economic information; analysis of the activities of individual enterprises over a longer period based on periodic reporting data; analysis of the activities of enterprises included in the association, according to summary reports. In terms of content and focus, the analysis can be general economic (financial-economic, statistical-economic) or technical-economic. General economic analysis is carried out according to periodic reporting data and is aimed at studying general cost indicators of economic activity. The influence of factors of technology, technology, and product quality on these indicators is considered in the general economic analysis, but is not disclosed in detail. Technical and economic analysis deepens the general economic analysis, helping to study and evaluate in detail the technical level of an enterprise and its impact on economic indicators. There are several stages in analytical work. First, a work plan is drawn up (usually for a year with quarterly distribution), which indicates the purpose and program of the analysis, timing, performers, sources of information, as well as ways to fill in the missing information. Forms of analytical tables and graphs are developed in advance. Determined, etc. technical means generalization of analysis materials. At the next stage, they select starting materials(receipt of information), their reliability is checked and analytical processing is carried out. The most critical stage of A. x. d. - identifying the reasons that caused deviations from the plan and changes in general indicators, and then quantitatively measuring the influence of these reasons on the analyzed indicators. To find out the reasons for deviations and changes in the analyzed indicators, a range of interacting factors is determined and they are grouped. Then they reveal the relationship between factors and separate (eliminate) the influence of factors beyond the control of the enterprise. Based on measuring the positive or negative impact of individual factors, unused opportunities for improving the analyzed indicators of economic activity are determined. These unused opportunities are considered as reserves of the enterprise in this area of its work. At the last, final stage, the results of the analysis are summarized; formulate conclusions and final assessments, make a summary calculation of reserves for increasing the efficiency of the enterprise; make proposals for mobilizing on-farm reserves, eliminating identified shortcomings and consolidating achievements. A. x. d. industrial enterprises. Purposes: to assess the implementation of the plan and the changes that occurred in the analyzed period in comparison with the previous ones; identify factors that caused positive and negative deviations from the plan and changes compared to previous periods; find reserves for increasing the efficiency of the enterprise and indicate ways to mobilize them. The analysis is preceded by checking the completeness and reliability of the information, since the depth and validity of analytical conclusions and proposals depend on it. Analysis of the organizational and technical level of the enterprise and its improvement (implementation of the plan for increasing production efficiency) begins with studying the state of technology, technology, organization of production and management and assessing the compliance of the organizational and technical level of the enterprise with the modern level of development of science and technology. The state of engineering, technology, production organization and enterprise management is studied from the angle of their influence on economic indicators: material consumption rates, waste size, labor intensity, labor productivity, cost, production cycle time, capital productivity, profitability, etc. This section of the analysis is dealt with mainly in technical services industrial enterprises, in industry research institutes, design bureaus. The quality and efficiency of manufactured products are analyzed. In this case, its various characteristics are taken into account. The technical level of production is studied - mechanization and automation of production processes, technical and energy equipment of labor, age composition of equipment, specific gravity new technology and the effectiveness of its implementation, the progressiveness of the technology used, the compliance of technology and technology with modern achievements of science. In conclusion, an assessment of the level of technology and technology is given from the standpoint of their efficiency. The organization of labor and production and the efficiency of enterprise management are also analyzed. To assess the level of organization of production, its specialization, flow rate, timing of development of new types of products, reduction of the duration of the production cycle, as well as production maintenance costs are taken into account. Particular attention is paid to the compliance of the state of labor and production organization with the requirements of the scientific organization of labor (SLO). When analyzing the organization of enterprise management, the number of service personnel in its individual groups, the degree of mechanization of accounting, planning and computational work, the use of modern office equipment to increase the efficiency of information, the organization of supply and sales and its impact on the size of inventories and balances of finished products are taken into account. Implementation of the plan for increasing production efficiency - the most important section of the technical industrial and financial plan of the enterprise (See Technical industrial and financial plan of the enterprise) -
is verified on the basis of data on the actual economic efficiency of improving the design of products, equipment, technology and production organization. At the same time, it is determined whether all the activities provided for in the plan have been completed; whether the planned deadlines for their implementation have been met; whether the actual savings and profits from the implementation of measures correspond to those planned. As a result, it becomes clear how these activities affected the results of economic activity. Analysis of the provision of resources and their use is the next important section of A. x. d. industrial enterprises. It is carried out based on the grouping of resources into three simple moments of the production process: labor resources, means of labor (fixed assets), objects of labor (material resources). The enterprise's provision of each of these three groups of resources and the degree of their useful use are determined. Actual indicators of provision and use of resources are compared with the plan, with progressive standards, with data for previous years, as well as with indicators of other enterprises. Based on all these comparisons, an assessment of the use of resources is made and the influence of individual factors on production efficiency is clarified. Next, they find out the reserves for improving the operation of the enterprise, subject to more rational use resources. Analysis of the supply and use of labor resources begins with checking whether the actual number of workers corresponds to the planned need for them. The composition of the personnel is studied, for which groups and categories of workers deviations from the plan were made. Compliance with the production requirements of the composition of workers by profession and qualification level is checked. The influence of changes in the number of engineering and technical workers on the strengthening of the design and technological services of the enterprise is considered. The movement of workers, reasons for dismissal, implementation of the plan for the organized recruitment of workers, their training and advanced training are analyzed. The most important issue in analyzing the use of labor resources is the study of the factors that caused the deviation of labor productivity from the plan and its change compared to the previous period. First of all, determine the implementation of the plan in % and the change in average output per 1 worker, per 1 worker and 1 main worker in %. Comparison of the degree of plan implementation or growth for these indicators (in%) allows us to establish how the change in the ratio between workers and other categories of industrial production personnel affected the growth of labor productivity (for plan implementation in% or change in average annual output per 1 worker and 1 worker in %)
and a change in the ratio between main and auxiliary workers (according to the same indicators per 1 worker and 1 main worker). To identify factors for changes in labor productivity and reserves for its further growth, a separate study of the use of working time (extensive factors) and average hourly output, depending on the labor intensity of production (intensive factors), is carried out. The separate study of these two groups of factors is due to the fact that the use of working time depends mainly on the organization of labor and production, and the average hourly output depends on the general organizational and technical level of the enterprise, which determines the labor intensity of products and the qualifications of workers. Through analysis, the causes of all-day and intra-shift unscheduled losses of working time are revealed and measures to eliminate them are outlined. Determine reserves for increasing production output by improving the use of working time. Reserves for reducing labor intensity are revealed by analyzing the individual components of the total labor time spent on production and enterprise management, namely: all the piece time spent on producing products in the main production (technological labor intensity), the time spent by auxiliary workers in the main workshops and on auxiliary production (maintenance complexity production), as well as the time spent by other categories of industrial production personnel - engineers, employees, junior service personnel (managerial complexity) for the entire volume of manufactured products. To more fully identify the reserves for growth in labor productivity, the dynamics of piece labor intensity over a number of years are studied and applied. comparative analysis the complexity of individual products, individual parts and semi-finished products, and often individual processing operations at several related enterprises, or within the enterprise - at individual areas and workplaces. To assess the state of planning and standardization, the ratio of technically sound and experimental statistical standards is determined separately for main and auxiliary workshops, including production areas that slow down production growth. The analysis also clarifies the influence of the applied remuneration systems and, in particular, different forms material incentives that cause an increase in average earnings on the level of labor productivity. Compliance with the ratio of the growth rate of labor productivity and average earnings is checked, and how this ratio affected the cost of production. Measures are being developed to eliminate the causes of unproductive wage payments. The analysis of the use of labor resources ends with a summary calculation of the identified reserves for improving the use of working time and reducing the labor intensity of production. The possible increase in production volume and reduction in production costs is determined, subject to the activation of these reserves. Analysis of the provision of means of labor (fixed assets) and their use makes it possible to establish whether the fixed assets of the enterprise were replenished in a timely manner and in sufficient volume, what is their technical condition and how the available equipment is used: according to the degree of its participation in production (the share of working equipment in relation to established and to everything available); on the use of the calendar scheduled and planned machine time fund (extensive factors influencing capital productivity) and on the use of power (intensive factors of the use of labor tools). The efficiency of using fixed assets is determined based on the capital productivity indicator, i.e., the ratio of production to the average size of fixed assets. For this calculation, products are usually measured in the most generalized value terms, and with further detail of the analysis, also in natural and conditional meters. The use of natural and conditional measures makes it possible to identify the impact of assortment shifts in manufactured or sold products on changes in capital productivity compared to the plan and the previous period. To characterize the use of individual groups of technologically homogeneous or related equipment, the planned and reported indicators of product removal per 1 machine-hour, calculated on the basis of counting products in natural or conventional meters, are compared. They identify the impact on capital productivity of changes in the share of the active part of fixed production assets - working machines and equipment in their total cost. For this purpose, they study the changes that have occurred in the structure of fixed production assets and compare the increase in capital productivity per 1 ruble in the cost of all these assets and per 1 ruble in the cost of production equipment. They also determine capital productivity per 1 m 2 production area. To assess the technical condition of funds, their depreciation (as a percentage of the original cost) and the renewal rate are determined and compared with the base period or with planned calculations. Of particular importance is the analysis of the availability and use of production equipment. They check whether all planned equipment has been received and installed, and which part of it is working. To assess the use of machine time, the planned and actual shift ratios are compared. Next, check the use of equipment operating time by the number of days worked and during the day. To fully characterize the use of the machine time fund, a balance of equipment use is drawn up. The use of equipment power is checked by comparing the actual indicators of product removal per machine-hour with the planned ones and with the indicators of previous periods, as well as of related advanced enterprises. Increasing equipment power and improving its use depends on improving processing technology and improving the skills of workers. Therefore, when analyzing the use of equipment power, data is drawn on the implementation of the plan of organizational and technical measures, which provide for mechanization and automation of auxiliary operations, an increase in processing speeds and chemical reactions, and other improvements. In the summary calculation of reserves for increasing capital productivity, they are divided into reserves for improving the use of machine time and reserves for increasing equipment productivity per 1 machine-hour of operation. The provision of resources for objects of labor (material resources) and their use are studied in the same sequence as in the two groups of resources discussed above. They analyze the implementation of the logistics plan in terms of volume, assortment and delivery time, the state of inventories and their compliance with established standards. On this basis, a conclusion is drawn about the impact of the implementation of the logistics plan on the production of products in a given volume and range. The analysis of the implementation of the supply plan is complemented by an assessment of the optimality of reserves, and Special attention pay attention to their completeness. The most important section of the analysis of material resources is the study of their use. If, based on the nature of production and consumption at a given enterprise, it is possible to calculate general indicators of the use of raw materials and materials in the form of product yield coefficients from raw materials or the average percentage of waste, then such coefficients are determined and then compared with similar indicators of the plan of advanced enterprises and over several years. At enterprises where current records of deviations from established standards for material consumption are kept, it is possible to systematically identify the causes of overconsumption or savings of material resources. At enterprises where there is no such accounting, periodically compiled calculations, inventory data and sample surveys are used. The analysis of the use of material resources ends with the determination of its impact on the volume, range and cost of products and the development of measures to mobilize the identified reserves. Especially great place in A. x. Industrial enterprises are occupied by the analysis of the implementation of the technical industrial and financial plan, which is carried out in the following sequence: analysis of production and sales of products; analysis of profit, profitability and cost; analysis of financial condition. Analysis of production and sales of products includes an assessment of the implementation of the plan in terms of the volume of gross, commercial and sold products, by assortment and grade, as well as by the volume of useful work of the enterprise based on cost and natural indicators. To analyze the composition of products, they are grouped according to various criteria, for example, into those that correspond and those that do not correspond to the production profile, material-intensive and labor-intensive, into new and comparable to last year, into products that are in high demand and have limited sales, into profitable, low-profitable, unprofitable, etc. etc. Consideration of the composition of products and the implementation of the plan for individual groups allows us to give a comprehensive assessment of the efficiency of the enterprise from the point of view of its compliance with national economic interests. In the same way, the implementation of the assortment plan and the factors that influenced the implementation of the production and sales plan are determined, and their relative influence is measured. This part of the analysis aims to reveal reserves for increasing the volume of output and sales. When analyzing profits, profitability and costs, special attention is paid to studying the reasons for the deviation of the profitability indicator from the plan and from the level of the previous period. They find out and separately determine the influence of individual factors on the deviation from the plan of the amount of profit, the size of fixed assets and working capital. At the same time, the goal is to consolidate and strengthen the positive impact of some factors and eliminate the negative impact of others. Since profitability increases as a result of an increase in the volume of production and sales, as well as an increase in capital productivity and a decrease in cost, the analysis of profit and profitability is also organically linked to the analysis of cost. It includes assessing the implementation of the plan at cost, studying the reasons for its change and identifying reserves for its further reduction. For this purpose, production costs are analyzed by elements and costing items. When analyzing costs, costs for materials, wages, maintenance and production management, and other expenses are considered separately. Individual types of costs are studied in more or less detail depending on their share in the formation of product costs. As a result, a summary calculation of the identified reserves for reducing costs and increasing profits is made. These reserves are usually divided into 2 groups: elimination of losses and unproductive expenses (including unjustified cost overruns against planned and estimated purposes) and improvement of the use of fixed assets, material, labor and monetary resources based on increasing the organizational and technical level of the enterprise compared to planned. Analysis of the financial condition of an enterprise covers the formation and use of certain types of financial resources, their placement in different types of material assets, assessment of the solvency and financial stability of the enterprise, and the rate of turnover of funds. Analysis of financial condition is carried out mainly according to the balance sheet (See Balance Sheet), therefore it is often called balance sheet analysis. In the process of analysis, they find out: the solvency of the enterprise and its customers, the provision of its own working capital in accordance with the planned need for them, the safety of funds, the reasons for changes in their amount during the analyzed period; fulfillment of the profit and profitability plan; the state of inventories and sources of their formation; placement of own, borrowed, attracted and special sources of funds in asset items; security of loans and their effectiveness; settlement relations with debtors and creditors; turnover of working capital; education and use of economic stimulus funds; They also check the safety of their own working capital, whether they are diverted from turnover into expenses that should be made from special sources of financing. They separately analyze the attraction and use of long-term and short-term loans, their direction for their intended purpose, the security and repayment of loans on time. They find out the influence of lending on increasing the organizational and technical level of the enterprise, expanding production, accelerating the turnover of funds, reducing costs, and increasing profits. They also analyze the implementation of the plan for the accumulation of special sources of funds (for example, a depreciation fund, a material incentive fund and other economic incentive funds), as well as their use for their intended purpose. When analyzing the state of settlements, the reasons and timing of the formation of receivables and payables are determined, leading to an unscheduled redistribution of working capital between enterprises. Since the main reason for the formation of accounts payable is the slowdown in the turnover of working capital, the state of inventory inventories is studied in detail in the context of individual balance sheet items and for individual types and varieties of material resources. Determine the reasons for the deviation of the actual turnover of funds from the planned one in the previous period. The amount of funds released from circulation due to the acceleration of turnover or additionally attracted into circulation due to a slowdown in turnover is calculated. The analysis of the financial condition is completed by developing measures to improve the efficiency of using all sources of funds, accelerating the turnover of working capital and ensuring the timely fulfillment of all financial obligations of the enterprise to creditors, the State Bank and the state budget. S. B. Barngolts. A. x. d. contractors construction organizations and construction sites. The purpose is to study the results of the work of a contracting construction, installation or specialized organization and construction site for a certain period of time and evaluate them. The main objects of analysis: implementation of the plan for commissioning production facilities and other construction projects, capital investments, contract work, labor productivity and industrialization of construction, cost of construction and installation work, profitability and financial condition of the construction organization. The implementation of the plan for commissioning production facilities and other construction projects is the main indicator when assessing the production and economic activities of a general construction organization acting as a general contractor, installation and specialized organizations (subcontractors), as well as a developer. Therefore, the study of the work of contractors and construction sites begins with an analysis of the implementation of the plan. They check compliance with the established deadlines for the commissioning of individual objects or their complexes. At facilities whose commissioning has not occurred or is delayed, the implementation of the contract work plan is being studied. At the same time, they check whether the funds are not dispersed over many launch and back-up facilities and whether the completion of work at the launch facilities is delayed. They check to what extent the pace of work production ensures the timely commissioning of each of them. The level of plan implementation for individual objects is compared with general implementation plan by this organization and establish the advance or lag in the production of work for each. Exceeding the work plan at the estimated cost does not yet indicate that the planned facilities have been put into operation. Often, the amount of construction and installation work in the contract work program for individual objects is not determined accurately enough, so the completion of work is studied according to established construction stages and individual types of work (for example, sanitary, thermal insulation, etc.). For this purpose, information from the network construction schedule of the facility is effectively used. When assessing the implementation of the housing construction program, it is determined whether the residential buildings provided for in the plan have been put into operation, the total living area, the number of apartments, and also determine the implementation of the plan based on the estimated cost of construction and installation work on residential construction projects. An analysis of the implementation of the contracting work program as a whole in a general construction organization (acting as a general contractor in construction) covers work performed both in-house and by specialized and installation organizations engaged as subcontractors. In this case, first of all, they study the degree of implementation of the contract work program (including work carried out by subcontractors), and then the implementation of the construction and installation work plan directly by the general contractor. The latter is necessary when analyzing the cost of production, the number of workers, the wage fund and other indicators of the financial and economic activities of a construction organization, since the wage fund and labor limits, the task of increasing labor productivity and reducing costs, as well as the necessary financial resources are allocated to the construction organizations in accordance with the established plan of work performed on their own. When analyzing the implementation of the contracting work program by a general construction organization, they establish the implementation of the plan under general contracts with individual developers, as well as for the industry as a whole (ministries, departments). This plan is the main one for the organization; its implementation ensures the timely commissioning of the facilities under construction provided for by the state plan. When analyzing the implementation of a contract work program by a specialized or installation organization, the implementation of the plan under subcontract agreements with the general contractor is accordingly studied. Exceeding the plan for facilities constructed at the expense of special means outside the state capital investment plan, in excess of the sources available for this, cannot be considered as a positive phenomenon. Due to non-centralized sources, capital work can be carried out within the allocated material funds. The plan can be exceeded only if additional local material and other resources are found. It is not allowed to carry out work on objects not provided for in the state capital investment plan at the expense of material and other resources allocated for objects provided for in the state plan. After analyzing the implementation of the contract work program by areas, customers and objects, it is determined whether the program has been completed by the performers. The general construction organization is the general contractor and is responsible for the work of the subcontractors it engages. Therefore, it is important not only to determine the degree of implementation of the plan by each executor, but also to establish through the fault of which executing organization the construction and installation work plan for a particular customer, construction site, facility, etc. was not completed, if such cases occurred. When analyzing the factors influencing the implementation of the plan for commissioning the production capacity of construction projects and the contract work program, they check the organization’s supply of workers, the fulfillment of the task of increasing labor productivity, the implementation of the plan for the development of new equipment and mechanization of work, etc. They study the material and technical support, check timely receipt of design and estimate documentation and technological equipment to be installed. Labor factors in construction are analyzed basically in the same way as in industry. Analysis of the implementation of the mechanization plan and the use of construction machines is primarily aimed at revealing the existing reserves for expanding mechanization construction work. When analyzing the mechanization of construction, the use of construction machines is studied, the implementation of the plan is established either by the output per unit of machine power (excavators, dredgers, bulldozers, cranes, etc.), or by the number of machine shifts worked (compressors, forklifts, etc.). At the same time, the size and causes of downtime (whole-shift, intra-shift, etc.) are clarified. It is important to identify the provision of a construction organization with materials, structures, parts, design and technical documentation in terms of the timing of its receipt and in terms of completeness, timeliness and completeness of the provision by customers of the necessary technological equipment to be installed in buildings and structures under construction; are there sufficient resources to carry out the work? construction sites, especially during the reconstruction and expansion of an existing enterprise. Analysis of the cost of construction and installation work determines the implementation of a given cost reduction not only for the organization as a whole, but also for individual types of work, by cost items, and also to identify the reasons influencing the implementation of this task and reserves for further reduction of the cost of work. For this purpose, they study the implementation of a plan of organizational and technical measures that provide for savings in material and monetary costs. First, the compliance of the total amount of savings calculated in the plan with the specified reduction in the cost of work according to the state plan is checked. Then they consider the level of implementation of the plan for individual organizational and technical measures, as well as the amount of savings obtained from these activities for individual cost items for construction and installation work. At the same time, reserves for further reducing the cost of work are identified. When analyzing the reasons that influence the cost of construction and installation work, it is advisable to first find out how the salary fund of the construction organization as a whole is spent. By comparing the actually spent wage fund with the planned one, recalculated as a percentage of the completion of the construction and installation work plan, it is possible to determine whether the cost of work for this cost element has increased or decreased. When analyzing the procurement cost of building materials in the supply office or in the construction department (if it directly conducts procurement), the actual costs per unit of individual types of materials are compared, and then for the entire procured quantity with their estimated cost, and if there are planned prices, with the cost at these prices. When analyzing the consumption of materials, they check the implementation of the organizational and technical measures provided for in the plan to reduce consumption or replace scarce and expensive materials with local, cheaper ones, and determine the effectiveness of these measures. An analysis of the financial condition of a construction organization usually begins with checking the implementation of the profit plan and its use. The so-called non-operating losses, since the reasons for the deviation of actual profit from the plan for construction and installation work are identified during cost analysis. The content of the analysis of the financial condition of contracting construction organizations on the range of issues studied is basically the same as that of industrial enterprises. When analyzing the economic activities of the developer (construction site), they study the implementation of the plan for commissioning production facilities and other construction projects, the plan for capital investments and commissioning of fixed assets, the concentration of capital investments and the state of unfinished construction, provision of construction with design and estimate documentation, equipment to be installed , and some materials. When analyzing the financial condition of a construction project, they study the compliance of the received financing with the actual volume of capital investments, the use of working capital, bank loans, and the implementation of the plan for mobilizing internal resources. The commissioning rates of production facilities between contractors and developers differ significantly. The contracting organization is responsible for creating production facilities and handing them over to the developer for comprehensive testing of equipment and the start of production, and the developer is responsible for putting the facilities it accepts into operation, for producing products and mastering design capacities within the established time frame. Feature of A. x. d. developer - study of the plan for commissioning fixed assets at estimated, and not at inventory cost, included in the fixed assets of relevant enterprises, organizations and institutions, as well as studying the volume of unfinished construction, which in many cases is formed as a result of the dissipation of funds allocated for capital construction. Much attention is paid to analyzing the economic efficiency of capital investments in the construction of industrial or other enterprises. A comprehensive review of the technical and economic indicators of a facility under construction and comparing them with the indicators of other projects or existing enterprises makes it possible to identify reserves for saving capital investments, increasing the level of production, and reducing production costs. S. P. Timofeev.
A. x. d. socialist agricultural enterprises. A comprehensive study of the economic activities of state farms, collective farms and other agricultural enterprises. enterprises (breeding plants, fruit nurseries, experimental stations, educational farms, etc.) has the goal of increasing its efficiency. With A. x. e. pay special attention to the analysis of the implementation of state and collective farms' plans for selling products to the state. The implementation of plans is analyzed by comparing the quantity of products sold for individual types with those established according to the plan. The objects of analysis are: the economic efficiency of using land and equipment, fulfilling the plan for selling products to the state, labor productivity, production costs, profitability of production, financial condition. Since the main and main means of production in agriculture is land, the analysis begins with an assessment of the use of land assigned to a state farm or collective farm. First of all, by comparing the quantity arable land(arable land, fallow lands, fallow lands) with the amount of land under crops and pure vapors, establish the degree of use of arable land; by comparing the area of natural hayfields assigned to the farm with the number of harvested hectares, the level of use of natural hayfields is determined. Then they study the implementation of the plan for sown areas, productivity, gross output and assess the economic efficiency of land use. Gross agricultural output consists of agricultural products (crop production) and livestock products. The cost of gross crop production produced per 1 ha or by 100 ha arable land, characterizes the economic efficiency of using arable land. The cost of products received on average at 1 ha natural hayfields, characterizes the economic efficiency of using meadows. When analyzing the development of livestock farming, the first thing to study is the implementation of the plan to increase the number of livestock and its productivity. Particular attention is paid to creating a food supply. The economic efficiency of livestock farming is characterized by the cost of products produced in livestock farming per 1 ha agricultural lands. The exception is farms specializing in fattening livestock. In addition to home-produced feed, they consume purchased feed. Therefore, when analyzing the use of land, as well as when analyzing the gross livestock production of these farms, the cost of consumed purchased feed is excluded from the cost of gross production. The differences in natural conditions for keeping and raising animals in different zones of the country are also taken into account. The growth of livestock on a particular state farm or collective farm is compared with the average data of enterprises in their district, region, neighboring farms, and not with farms located in other zones and other conditions. The provision of animal feed is analyzed separately during the stall and pasture periods of livestock keeping. The feed requirement plan during analysis is clarified depending on the actual availability of livestock. When considering the food supply, it is determined how well the structure of the sown areas corresponds to the objectives of livestock development and what measures are being taken to improve meadows and pastures. The correct consumption of feed is determined using natural and cost meters. Analyze the provision of animals with premises. Damage to the farm is caused both by the lack of housing for animals and by the presence of unused space. Many state and collective farms of the USSR are engaged, along with plant growing and livestock farming, in processing their products, producing various kinds of products necessary to satisfy their needs, and in some cases, for their sale. The predominant part of state farms and many collective farms have repair shops, are engaged in peat mining, logging, etc. Here A. h. D. is carried out similarly to A. x. d. industrial enterprise. An important stage of A. x. d. - analysis of the use of technology. Analysis of the use of trailed agricultural equipment. equipment - plows, seeders, cultivators, etc., as well as grain cleaning machines, are carried out by comparing the number of works performed by them with the technical capabilities (this takes into account the seasonality of production and the planned agrotechnical timing of the work). When analyzing the results of economic activity of agricultural enterprises take into account the large volume of unfinished production and the fact that in agriculture a significant part of the products produced (seeds, feed) is consumed within the farm. In A. x. d. pay great attention to labor productivity and production costs. The most important factor, which determines the cost of agriculture. products in crop production, - yield per 1 ha sowing crops and the cost of their production. If the plan is not met for any indicators, the reasons are determined and their impact on the cost is determined. By comparing actual expenses with planned standards, overexpenditure or savings by 1 ha sowing In livestock farming, the main factors determining the cost of production are animal productivity and the level of production costs. The productivity of animals largely depends on the breed composition of the animals, the provision of their feed, buildings and on the level of mechanization of labor-intensive processes. To identify the actual reasons for deviation actual costs from the planned ones, a technical and economic analysis of the results of activities carried out in the reporting period is carried out and their effectiveness is established. When analyzing production costs item by item, special attention is paid to the cost of feed and the correct use of the wage fund. An item-by-item analysis of production costs shows whether the economy is being run economically. Agricultural conditions production in different departments (teams, farms, production sites, departments, as well as service and auxiliary production) are different and depend mainly on soil fertility, location, crop rotation, etc. Therefore, along with the characteristics of the cost of crop and livestock products as a whole on the farm, the work of on-farm divisions is analyzed. The final stage of A. x. d. - determination of financial results for the enterprise as a whole, which are decisively influenced by profit from the sale of products. Financial results are also affected by non-operating profits and losses, for example, markdown of inventories and goods, write-off of accounts receivable, etc. When analyzing profitability, the impact on it of premiums to prices for above-plan sales of wheat and rye, changes against the plan for the volume and structure of sold products is revealed. , in particular the impact of changes in the share of grain, vegetable and industrial crops, as well as the main types of livestock products. Analysis of the financial condition of a state farm has basically the same content and is carried out using the same methods as the analysis of industrial enterprises. In state farms that have been transferred to full self-accounting, special attention is paid to the distribution of profits, the formation of funds for capital investments and the use of funds intended for material incentives and socio-cultural events. The experience of many state and collective farms shows that periodic analysis of production and financial activities helps better performance plans and more complete use of reserves. T. S. Mityushkin.
A. x. d. enterprises and transport organizations. A. x. D. on railway, water, road and air transport has the goal of assessing the results of their work from the standpoint of maximum satisfaction of the needs of the national economy and population. They analyze the implementation of the transportation plan and loading and unloading operations by the total volume of transportation of goods and passengers in ton- and passenger-kilometers, the total length of runs taking into account the ratio of loaded and empty runs, the degree of use of the carrying capacity of vehicles, loading and unloading. Since the volume of transportation is predetermined by loading, the implementation of the plan by the railway department. in operational ton-kilometers depends on the reception of loaded cars from other departments and on the departure of vehicles loaded at stations of a given department of the road. The impact on the implementation of the plan for operational ton-kilometers of deviations in the volume of loading, the length of the loaded flight and the dynamics of the load is calculated. Failure to fulfill the loading plan is often caused by shortcomings in the use of time and the carrying capacity of vehicles. The implementation of the plan for the volume and composition of transportation also depends on how the clientele fulfills the plan for presenting goods for shipment. The influence of the use of rolling stock on the mileage of trains and locomotives is analyzed separately. In water transport, the duration of navigation has a great influence on the implementation of the transportation plan. This impact is measured by the product of the number of days of lengthening or shortening the navigation period compared to the plan by the average planned volume of traffic per day. The volume of transportation by month, especially in water transport, fluctuates significantly under the influence of seasonality and other factors. Studying the reasons for the unevenness of transportation, eliminating the influence of factors independent of the operation of transport and developing measures to increase the uniformity of transportation are important tasks of analysis. It is carried out both for the total volume of transportation and for the most important goods transported by individual modes of transport. As a result of the analysis of transportation and loading and unloading operations, the possibilities of eliminating oncoming traffic, reducing the average radius of transportation, and improving the use of time and power of vehicles are determined. The level of their cost and the profitability of transport operations depend on how the plan for the volume and composition of transportation is implemented. Cost of transportation by 10 t-km and 10 passenger kilometers are compared with the plan and savings or overruns for the entire volume of transportation performed are determined. Then actual costs for cost elements are compared with the plan, recalculated for the completed volume of work in t-km. With this recalculation, expenses are grouped into those that depend and those that do not depend on the volume of transportation. Only dependent expenses are recalculated and expenses that do not depend on the amount established by the plan are added to them. Dependent costs are distributed by type of transportation. The corresponding calculations determine the impact on the average cost of transportation of changes in: the structure of transportation, the volume of transportation and the level of expenses compared to planned standards. In the cost of transportation by water transport the largest share is the cost of maintaining the fleet. Overexpenditure or savings on them largely depend on the duration of the inter-navigation period and on the rational use of ship crews for ship repairs during this period. Comparison of the cost of transportation by different modes of transport makes it possible to choose the most economical way transportation of certain types of cargo. In general, the content and methods of analyzing the cost of transportation are very close to the analysis of the cost of industrial products. An important section of the analysis is the study of transportation income and assessment of the implementation of the profit plan. When analyzing the implementation of the plan for transportation revenues, the impact of changes in the volume of transportation, as well as their structure by type of cargo, is determined. The average profitable rate for certain types of cargo is influenced by the ratio of high- and low-speed transportation, as well as the use of exceptional tariffs and surcharges to the tariff for the transportation of long cargo, for transportation in autumn period etc. The average revenue rate for the entire volume of transportation is also affected by the composition of the goods transported, for which different revenue rates are established. The analysis identifies and measures the impact of all these factors on the implementation of the transportation revenue plan. Ultimately, they determine the implementation of the profit plan and the impact on it of the volume of transportation, their cost, changes in the average profit rate, received and paid fines, penalties and other unplanned profits and losses of transport. Otherwise, profit and profitability analysis is carried out in the same order as in industrial enterprises. Analysis of the financial condition of enterprises and economic organizations transport is aimed at assessing the provision of their own working capital, the efficiency of their use, checking their safety, the completeness of attraction and security of State Bank loans. A special feature is the great attention paid to the study of the state of settlements between business units and higher organizations, and mainly to the correctness and timeliness of payments for transportation. The sequence of consideration of individual issues and methods for calculating financial indicators are almost no different from the analysis of the financial condition of industrial enterprises. Lit.: Weizman N.R., Counting analysis. Basic techniques for analyzing the activities of an industrial enterprise based on accounting data, M.-L., 1934, 7th ed., M., 1949; Tatur S.K., Analysis of economic activity, M., 1934; Afanasyev A., Analysis of the report of an industrial enterprise, M.-L., 1938; Barngolts S. B., Sukharev A. M., Economic analysis of the work of industrial enterprises, M., 1954; Poklad I. I., Economic analysis of the production and financial activities of industrial enterprises, M., 1956; Course of economic activity analysis, author. team, ed. M.I. Bakanona and S.K. Tatura, M., 1959, 2nd ed., M., 1967: Economic analysis of enterprises, author. team under the leadership of A. Sh. Margulis, parts 1-2, M., 1960 - 61: Proceedings of the 1st All-Union Conference “Organization and methods of economic analysis of enterprises”, M., 1963; Rubinov M.Z., Savichev P.I., Analysis of the work of an industrial enterprise, L., 1964: Dyachkov M.F., Accounting and analysis of economic activity in construction, M., 1966; Mityushkin T.S., Analysis of the economic activities of socialist agricultural enterprises, M., 1966; Bleshenkov A., Analysis of the economic activities of state and collective farms, M., 1966: Economic analysis of the activities of industrial enterprises, author. team, ed. V.I. Pereslegina, M., 1967. See also lit. at Art. Technical and economic analysis of economic activity Economic dictionary
