Politics: a methodology for analysis

In practice, the most commonly used qualitative (expert) methods, based on a subjective assessment of the expected parameters of the activity (decision tree, delphi models, scenario method, method interest rates, business games, etc.)

Decision tree method allows experts to evaluate values cash flows according to several development options: optimistic, pessimistic, normal. A decision tree is a network graph that reflects the timing of events and the likelihood of financial results. Each branch of the tree represents different development options. The greater the spread in the values ​​of the predicted criteria, the more risky the project seems to be.

Delphi models are multi-stage methods for estimating the expected demand for products (services).

Interest rate method involves the use of a higher discount rate for riskier investment projects, more high percentage for loans (taking into account the risk premium).

Scenario method allows you to move from a detailed description of the strategic and operational risks specific to each type of enterprise activity to the development of probable, pessimistic and optimistic development options. At the final stage of long-term planning, such a risk assessment should be embodied in indicators planned assignments: tight (optimistic scenario), most realistic (probable scenario) and underestimated (pessimistic scenario).

heuristic or creative methods of foresight, group socio-psychological methods of problem solving (brainstorming, method 635, synectics, morphological analysis, etc.) are non-formalized assessment methods based on intuition.

Brainstorming or brainstorming a method of group collective promotion and evaluation of ideas related to new solutions to scientific, technical, managerial, creative tasks, the search for behavior in certain situations.

In investment design, when assessing risk, sensitivity analysis is also used, in the process of which it is estimated how the expected financial results to change the main parameters of activity. Problem Statement for Sensitivity Analysis investment project is formulated as follows: evaluate how the criteria for economic efficiency will change if sales volumes decrease, market prices on the products of the project, prices for resources will increase, etc.

The solution of this problem requires repeated repetition of planned calculations for all possible values ​​of the initial parameters, which even with the use of computer software quite labor intensive and expensive. In practice, they are often satisfied with the analysis of the lower limit of profit (break-even analysis), namely, the determination of the break-even point and the volume of production and sales that ensures break-even work. If the planned sales volume is significantly higher, then the risk of losses is small.

comparison method.

Comparison is the earliest and most common method of economic analysis.

Comparison - a comparison of the studied data and the facts of economic life. There are horizontal comparative analysis, which is used to determine the absolute and relative deviations of the actual level of the studied indicators from the baseline; vertical comparative analysis used to study the structure of economic phenomena; trend analysis used in the study of the relative growth rates and growth of indicators over a number of years to the level of the base year, i.e. in the study of the series of dynamics.

A prerequisite comparative analysis is the comparability of the compared indicators, assuming:

o unity of volume, cost, quality, structural indicators;

o the unity of the time periods for which the comparison is made;

o comparability of production conditions;

o comparability of the methodology for calculating indicators.

There are several forms of comparison: with a plan; with past periods; with the best; with average data.

An important task of the analysis of economic activity is a comprehensive assessment of the implementation of the business plan. This determines the role of the method of comparing actual indicators with the plan. An indispensable condition for such a comparison should be the comparability of planned and reporting indicators. The deviations revealed as a result of comparing the reporting indicators with the planned values ​​are the object of further analysis.

Comparison with the previous period of time is expressed in comparison economic indicators current day, decade, month, quarter, year with similar previous periods. Comparison with the past tense is associated with great difficulties, which are caused by significant violations of the conditions of comparability. It will be economically illiterate, for example, to compare gross, marketable and sold products for a number of years in current prices; the dynamic series that characterizes the level of costs for 3-5 or more years (and sometimes for adjacent years), built without the necessary adjustments, will also be incorrect.

Comparison with the past period requires recalculation of turnovers in same prices(most often in the prices of the base period), recalculation of a number of cost items using the price index, tariffs, rates, and comparison with the pre-perestroika period makes it necessary to take into account a number of other factors: social, ethnographic, natural.

Comparison with the best - with the best methods of work and performance, best practices, new achievements in science and technology - can be carried out both within the enterprise and outside it. Within the enterprise, the performance of the best workshops, sections, departments, and the most advanced workers are compared. An economic analysis of the indicators of a given enterprise gives a great effect by comparing them with the indicators of the best enterprises of this system operating in approximately the same conditions, as well as with the indicators of enterprises of other departments (owners).

Comparison of enterprise indicators with average indicators (associations, industries, similar foreign enterprises, etc.) is often used.

The comparison procedure in the analysis of the financial and economic activities of an enterprise includes several stages: the choice of objects to be compared; selection of the type of comparison (dynamic, spatial, in relation to planned values); the choice of comparison scales and the degree of significance of differences; the choice of the number of features by which the comparison should be made; the choice of the type of features, as well as the definition of criteria for their materiality and insignificance; choice of base of comparison.

The method of economic analysis is a method of systematic, comprehensive study, measurement and generalization of the influence of individual factors on the results of the financial and economic activities of an enterprise, carried out by processing the sources of economic information available to the analyst with special techniques.

From the features of the method of economic analysis follows a number of special methods and techniques used in conducting a comprehensive economic analysis.

When conducting economic analysis, various methods and techniques are used. In the literature, one can find various classifications of methods of economic analysis. The simplest of these is the division of techniques used in the course of an analytical study into two main categories:

1) Classical methods of economic analysis;

2) Models used in economic analysis, developed within the framework of other sciences.

The first group includes: comparison, balance method, factor analysis, the method of chain substitutions and absolute differences, etc. As the main methods borrowed by economic analysis from other sciences, statistical and economic-mathematical methods can be distinguished. Statistical methods include methods of average and relative values, grouping, index method, etc. Economic and mathematical methods include: correlation analysis, regression analysis, optimization methods (simplex method, game theory, etc.), etc. Let us consider in more detail the methods of analysis most often used in the analysis of financial statements.

Comparison- the earliest and most common method of analysis the earliest and most common method of analysis. The method of comparison is based on the comparison of phenomena, through which their common features and differences are revealed. In economic analysis, the method of comparison is considered one of the most important, and the analysis begins with it. There are several forms of comparison: comparison with planned and standard values ​​of indicators, comparison of actual data with data from previous years, comparison of the performance of the enterprise under study with average data for the industry and with data from the best enterprises, comparison of performance before and after a change in any factor with the purpose of determining the influence of factors and calculating reserves. In economic analysis, the following types of comparative analysis are distinguished: horizontal, vertical, trend. Horizontal Analysis is used to determine the absolute and relative deviations of the actual value of the analyzed indicators from their base value. With the help of vertical analysis, the structure of the object under study is studied. By determining the specific weight of its constituent parts, identifying their changes under the influence of various factors and the impact of these changes on the level of the effective indicator. Trend analysis is used in the study of the relative growth rates and growth of indicators over a number of years to the level of the base indicator, in fact, it is the study of one or another indicator in dynamics. One of the most significant drawbacks of the comparison method and its indispensable condition is comparability in terms of the content and structure of the analyzed indicators. Estimated adjustments to planned indicators are allowed to ensure comparability. In particular, it is necessary to recalculate the planned amount of costs for cost items that depend on the volume of manufactured and sold products for the actual output. Comparison with past data is also widely used in economic analysis. It is manifested in the comparison of economic indicators of the current day, decade, month, quarter, year with similar indicators of the previous period. Carrying out such an analysis is hampered by the violation of the data comparability condition. Comparison with best results, best practices, etc. can be carried out both within the enterprise itself and outside it. Within the enterprise, the basis for comparison is the performance of the best workshops, sections, workers; outside the enterprise - performance indicators of the best enterprises in the industry operating in approximately the same conditions. In economic analysis, it is quite common to compare the performance of an enterprise with average indicators, for example, for an industry, but here, too, certain conditions and requirements must be met. If the consolidated link combines enterprises that are different in their production profile, then the average indicators should be calculated for each homogeneous group of enterprises.

balance method– The balance method is widely used in accounting, statistics and planning. It is also used in business operations. The balance method owes its name to balance sheet, which was one of the first historical examples of linking a large number economic indicators by two equal sums of totals. The use of the method is especially widespread in the analysis of the correct placement and use of economic assets and sources of their formation. On the industrial enterprises, for example, using this method, the use of working time, machine park and production equipment, the movement of raw materials, semi-finished products, finished products, etc. is analyzed. We will show the application of the balance method using the commodity (raw material) balance as an example, which is compiled at enterprises in almost all industries. Its formula is:

Zo + P \u003d P + B - Z1, where

Zo, Z1 - stock of goods at the beginning and end of the reporting period,

P - receipt of goods for the reporting period,

P - sale of goods in reporting period,

B - other disposal of goods in the reporting period (natural loss, markdown, etc.)

Each of these quantities can be represented as an algebraic sum of the others. The commodity-raw material balance itself makes it possible to draw important analytical conclusions, especially if it is compiled not only as a whole, but also for individual groups of raw materials.

The balance method is widely used in economic analysis and as an auxiliary method. In particular, this method is used when checking the correctness of determining the influence of various factors on the change in the value of the effective indicator. In this case, its use is based on the fact that in a deterministic analysis, the algebraic sum of the magnitudes of the influence of individual factors should be equal to the magnitude of the change in the effective indicator. In some cases, the balance method can be used to determine the magnitude of the influence of individual factors on the change in the value of the effective indicator. Such an approach is possible, for example, in the case when the total influence on the value of the effective indicator of two factors and the influence of one of them is known. In this case, the influence of the second factor is determined by subtracting the known magnitude of the influence of one of them from the sum of the combined influence of two factors. This method is also called balance.

Factor analysis- The results of the economic activity of any enterprise are formed under the influence of certain causes or factors. Some of them directly affect the change in magnitude, the rest - only indirectly. For example, volume change industrial products(performance indicator) directly depends on changes in such factors as labor productivity and the number of employees. Other factors. For example, such as changing the wage fund, energy and mechanical equipment of production and labor, etc. affect the change in the volume of industrial output only indirectly. In economic research, a factor is understood as a set of conditions and reasons necessary for the implementation of an economic process and obtaining a given result. Factors affecting the results of economic activity can be classified according to various criteria. However, the most important from the point of view of economic analysis are production and economic factors. Determining the factors whose influence on the change of the analyzed indicator is studied in the course of an analytical study is based on theoretical and practical knowledge acquired in a particular industry. An interconnected study of the influence of factors on the value of effective indicators is achieved through their systematization. At the next stage of factor analysis, the form of the relationship that exists between the factors and the performance indicator is determined. For example, direct or reverse, functional or stochastic, etc. The next stage involves the construction of a factor model, with the help of which the influence of a change in each factor on a change in the effective indicator is studied. To solve this problem in economic analysis, a number of specific methods (techniques) of analysis are used, based on the principle of elimination (from the English - exception). Elimination is a logical technique by which the influence of all factors on the performance indicator is mentally excluded except for one, the impact of which is being established at the moment. The most common methods in the practice of economic analysis based on the principle of elimination are the method of chain substitutions and absolute differences.

Method of chain substitutions- Chain substitutions are used to calculate the influence of individual factors on the corresponding aggregate indicator. Chain substitution is widely used in the analysis of indicators of individual enterprises and associations. This method of analysis is used in cases where the relationship between the phenomena under study is strictly functional, when it is presented in the form of a direct or inversely proportional relationship. In these cases, the analyzed aggregate (effective) indicator should be presented as an algebraic sum, product, or quotient from dividing some indicators by others. The method of chain substitutions consists of successive replacement of the basic value of one of the algebraic terms or one of the factors with its actual value, all other indicators are considered unchanged. Calculation algorithm using this method can be represented as follows:

A \u003d X x Y x Z, where A is a generalizing (effective) indicator; X,Y,Z - factors, under the influence of which there is a change in the effective indicator; А′ ,А′′, А′′′ - results of successive replacement of factors.

Ao \u003d Ho x Wo x Zo;

A′ \u003d X1 x Yo x Zo; DA(X) = A′ - Ao

A′′= X1 x Y1 x Zo; DA(Y) = A′′ - A′

А′′′ = X1 x Y1 x Z1; DА(Z) = А′′′ - А′′

When calculating using the method of chain substitutions it is very important to ensure a strict sequence of factor substitutions. In the practice of analysis, first of all, the influence of quantitative indicators is revealed, and then - qualitative ones. For example, if it is required to determine the degree of influence of the number of employees and labor productivity on the volume of industrial output, then first determine the influence of the number of employees, and then - labor productivity. In the event that the influence of any factor has not yet been determined, the basic value of the corresponding factor indicator is taken into account, but if the influence of the factor has already been determined, its actual value is taken into account. A characteristic feature of the method is a mandatory equality between the cumulative influence of all factors and the deviation of the performance indicator from the base.The above features of the method of chain substitutions fully apply to the method of absolute differences.

Absolute difference method is based on finding the difference between the actual and the base value of particular indicators, followed by determining the value thus found for a change in the general indicator. The algorithm for calculating and the sequence of replacing private indicators is similar to the method of chain substitutions, but the influence of a private indicator on the effective one is calculated immediately. All indicators preceding the calculated change in a particular indicator are taken in their actual value. Subsequent indicators are in the baseline. The calculation algorithm looks like this:

A \u003d X x Y x Z, where A is a generalizing (effective) indicator; X,Y,Z - factors under the influence of which there is a change in the effective indicator.

Ao \u003d Ho x Wo x Zo;

DA (X) \u003d (X1 - Xo) x Uo x Zo;

DA (Y) \u003d X1 x (Y1 - Uo) x Zo;

DA (Z) \u003d X1 x Y1 x (Z1 - Zo);

DA \u003d A1 - Ao \u003d DA (X) + DA (Y) + DA (Z).

When analyzed by the method of absolute differences Special attention should pay attention to the signs. For example, an increase in the amount of other disposals of goods had a negative impact on the volume of sales (-), although the mathematical sign is defined as positive (+), since a smaller value is subtracted from a larger one. When carrying out calculations by the method of chain substitutions, the deviations (more, less) coincide with their mathematical expression (+ or -). Therefore, signs have to be put on the basis of economic sense.

Methods of averages and relative values- The economic activity of the enterprise and its results are usually presented in the form of indicators of quantitative and cost value, which can be expressed in the form of absolute and relative values. The absolute value of the indicators of economic activity of the enterprise reflects their quantitative characteristics, presented in units of volume, weight, cost, etc. regardless of other indicators. Accordingly, the analysis of absolute changes in one or another indicator is reduced to identifying the deviation of its actual value from the planned, calculated, etc. In contrast to absolute relative indicators, they reflect the change in one or another indicator of economic activity in relation to another (other) indicators taken as the basis for comparison. Analysis using relative values ​​allows you to determine the impact of one of the factors of the economic activity of the enterprise on the value of the effective indicator, depending on the change in the other (other) factors. For example, the impact on the change in the volume of output of the labor productivity of workers (ie, the change in the output produced by workers in relation to the time required for its production). In practice economic work along with absolute and relative average values ​​are often used. They are used to generalize the quantitative characteristics of a set of homogeneous phenomena according to some attribute. For example, the average cost of fixed production assets, the average wage workers, etc. With the help of averages, you can compare different sets of objects, for example, enterprises in terms of wages, countries in terms of living standards, etc. In economic analysis, the following types of averages are most often used: arithmetic averages (simple and weighted) and chronological averages. One of the advantages and, at the same time, disadvantages of the method is that the average values ​​give a generalized description of the phenomenon, smoothing out the degree of influence of the best and worst of its constituent elements.

Grouping method- Grouping is an integral part of almost any economic research. It allows you to study certain economic phenomena in their interconnection and interdependence, to identify the influence of the most significant factors, to discover certain patterns and trends inherent in these phenomena and processes. Grouping implies a certain classification of phenomena and processes, as well as the causes and factors that determine them. Grouping as a method of analysis can be widely used in concerns, joint-stock companies, limited liability partnerships, etc. At the same time, the object of study can be both the enterprises themselves and their internal divisions and individual business transactions. Structural groupings are used, as their name implies, when studying the composition of the enterprises themselves, as well as the structure of their products. Analytical groupings are designed to identify the relationship, interdependence and interaction between the studied phenomena, objects, indicators. When constructing an analytical grouping of two interrelated indicators, one is considered as a factor influencing the other, and the second as a result of the influence of the first. As information base grouping serves population objects of the same type or a sample set. In the first case, as a rule, materials from national or regional censuses are used; in the second case, a typological sample is used.

Index method- The index method is based on relative indicators expressing the ratio of the actual level of the phenomenon under study to its level in the base period or to the level of a similar phenomenon taken as a base. Any index is calculated by comparing the measured (reporting) value with the base value. Indexes expressing the ratio of directly commensurate quantities are called individual (simple). For example, i = р1/q1. Indexes that characterize the trait under study in conjunction with other traits are called group or aggregate. For example, I = Σp1q1 / Σp0q1. Such an index always consists of two parts: the index feature p, whose dynamics is being studied, and the weight feature q. With the help of a weight attribute, the dynamics of a complex economic phenomenon is measured, the individual elements of which are incommensurable. Simple and aggregate indexes complement each other.

The most commonly used economic and mathematical methods in conducting economic analysis are the following: the method of correlation and regression analysis, linear programming methods, game theory, matrix methods of analysis, dynamic programming methods, etc. Their detailed consideration is beyond the scope of this study guide and is considered as part of the relevant training courses.

Comparison is the earliest and most common method of analysis. It begins with the correspondence of phenomena, i.e., with a synthetic act by means of which the compared phenomena are analyzed, the common and the different are distinguished in them. The general that appears as a result of analysis, in turn, unites, i.e., synthesizes, generalized phenomena.

In economic analysis, the method of comparison is considered one of the most important: the analysis begins with it. There are several forms of comparison with the plan, comparison with the past, comparison with the best, comparison with the average data.

Comparative (spatial) analysis is both an on-farm analysis of summary reporting indicators for individual indicators of a company, subsidiaries, divisions, workshops, and an inter-farm analysis of the indicators of a given company with those of competitors, with average industry and average business data;

In economic analysis, comparison is used to solve all its problems as the main or auxiliary method. We list the most typical situations when comparison is used, and the goals that are achieved in this case.

1. Comparison of actual levels of indicators with planned ones is used to assess the degree of implementation of the plan.

Comparison of the actual levels of indicators with the normative ones allows to control costs and promotes the introduction of resource-saving technologies.


Comparison of actual levels of indicators with data from previous years is used to determine trends in the development of economic processes.


Comparison of the level of indicators of the analyzed enterprise with the achievements of science and best practices of other enterprises or departments is necessary to search for reserves.


5. Comparison of the level of indicators of the analyzed enterprise with their average values ​​for the industry is carried out in order to determine the position of the enterprise in the market among other enterprises of the same industry or sub-sector.


6. Comparison of parallel and dynamic series serves to study the relationship of the studied indicators. For example, by simultaneously analyzing the dynamics of changes in the volume of gross output, fixed production assets and capital productivity, it is possible to substantiate the relationship between these indicators.


A comparison of various options for management decisions is made in order to select the most optimal of them.


Comparison of performance results before and after a change in any factor is used in calculating the influence of factors and calculating reserves.


An important task of the analysis of economic activity is, as noted above, a comprehensive assessment of the implementation of the business plan. This determines the importance of the method of comparing actual indicators with the plan. An indispensable condition for such a comparison should be comparability, similarity in the content and structure of planned and reporting indicators (in terms of planned and accounted objects; in terms of prices, if cost indicators are analyzed; in terms of the structure of output and its sales, if the cost of industrial products and the level of production costs are analyzed ). The deviations revealed as a result of comparing the reporting indicators with the planned values ​​are the object of further analysis. This establishes the circumstances related to the quality of the planning itself. In particular, significant positive deviations from the plan can sometimes occur as a result of an underestimated or insufficiently stressed plan. Estimated adjustments to planned indicators are allowed to ensure comparability. Thus, it is possible and should recalculate the planned amount of costs for cost items that depend on the volume of manufactured and sold industrial products.


Comparison with the previous time, with the past is also widely used in economic analysis. It is manifested in the comparison of economic indicators of the current day, decade, month, quarter, year with similar previous periods, with pre-war and pre-perestroika times.


Comparison with the past is associated with great difficulties, which are caused by significant violations of the conditions of comparability. It would be economically illiterate, for example, to compare gross, marketable and sold output for a number of years in current pennies; the dynamic series that characterizes the level of costs for 3-5 or more years (and sometimes for adjacent years), built without the necessary adjustments, will also be incorrect. Comparison with the previous period requires recalculation of turnovers in the same prices (most often, in the figures of the base period), recalculation of a number of cost items using the price index, tariffs, rates, and comparison with the pre-perestroika period makes it necessary to take into account a number of other factors: social, ethnographic, natural.


Comparison with the best - with the best methods of work and performance, best practices, new achievements in science and technology - can be carried out both within the enterprise and outside it. Within the enterprise, the performance of the best workshops, sections, departments, and the most advanced workers are compared. An economic analysis of the indicators of a given enterprise gives a great effect by comparing them with the indicators of the best enterprises of this system, operating in approximately the same conditions, with the indicators of enterprises of other departments (owners).


In AHD, a comparison of different solutions is also used. economic tasks, which allows you to choose the most optimal and thus more fully use the opportunities to improve the efficiency of activities. It is especially widely used in preliminary analysis when substantiating plans and management decisions.


Comparison of parallel and dynamic series is used to determine and justify the form and direction of the relationship between different indicators. To this end, the numbers characterizing one of the indicators must be arranged in ascending or descending order and consider how other studied indicators change in connection with this: increase or decrease, and to what extent.


In economic analysis, the following types of comparative analysis are distinguished: horizontal, vertical, trend, as well as one-dimensional and multidimensional.


Horizontal comparative analysis is used to determine the absolute and relative deviations of the actual level of the studied indicators from the baseline (planned, past period, average level, scientific achievements and best practices).


With the help of vertical comparative analysis, the structure of economic phenomena and processes is studied by calculating the proportion of parts in the general whole (the share of equity in its total amount), the ratio of parts of the whole to each other (for example, equity and borrowed capital, fixed and working capital), and also the influence of factors on the level of performance indicators by comparing their values ​​before and after the change in the corresponding factor.


Trend analysis is used in the study of the relative growth rates and growth of indicators over a number of years to the level of the base year, i.e. in the study of the series of dynamics.


In a one-dimensional comparative analysis, comparisons are made for one or more indicators of one object or several objects for one indicator.


With the help of multivariate comparative analysis, the performance results of several enterprises (divisions) are compared for a wide range of indicators. Its essence is considered in more detail in the next paragraph.


Multivariate benchmarking is essential for integrated assessment management results of production units, enterprises, etc. Such a task always arises when it is necessary to give a generalizing rating score business results of several enterprises. This is done by higher authorities, as well as investors and banks to assess the degree of financial risk.


A generalized assessment of the performance of enterprises is usually carried out according to a whole range of indicators. In this regard, the task usually becomes more complicated, since the subordination of enterprises according to different indicators will be different. For example, in terms of productivity, the enterprise will take first place, in terms of cost - third, and in terms of profitability - fifth, etc.


Another direction of a comprehensive assessment is the development of algorithms for computational procedures that would, on the basis of a set of indicators, provide an unambiguous assessment of the results of economic activity.


To solve this problem, algorithms for calculating integral indicators based on the methods of "sum of places", geometric mean, etc. are widely used. But these methods have a significant drawback, because they do not take into account the weight of certain indicators and the degree of differences in their level. The most promising approach is the use of multidimensional comparative analysis based on the method of Euclidean distances, which allows taking into account not only the absolute values ​​of the indicators of each enterprise, but also the degree of their proximity (range) to the indicators of the standard enterprise. In this regard, it is necessary to express the coordinates of the compared enterprises in fractions of the corresponding coordinates of the standard enterprise, taken as a unit.


An important condition that must be observed in the analysis is the need to ensure the comparability of indicators, since (only qualitatively homogeneous values ​​can be compared.


When comparing various indicators, the analyst must be sure of their comparability, especially when considering different periods, different enterprises.


The incompatibility can be caused by changes in cost, volume, quality and structural factors, different periods of time for which the compared indicators were calculated, different initial conditions of activity (technical, natural, climatic, etc.), different methods for calculating indicators and others. To ensure comparability, the compared indicators must be brought to a single base for the factors listed above.


First of all, it is necessary to take into account the rise in prices due to inflation, which affects the value of all cost indicators (the cost of manufactured and sold products, revenue, cost, profit, size material costs, inventory, fixed assets, etc.). To neutralize the influence of this factor, the compared indicators are expressed in the same prices.


Many indicators may not be comparable due to the volume factor. To neutralize the impact of the quality factor, most often the volume of products obtained is brought to standard quality, respectively, reducing or increasing its quantity.


Comparability of indicators in a number of cases can be achieved if average or relative values ​​are used instead of absolute values. It is impossible, for example, to compare such absolute indicators as the volume of production, the amount of profit, etc., without taking into account the production base of the enterprise. But if instead of absolute indicators we take relative indicators, for example, production per employee, the amount of profit per ruble of assets, then they can be compared.


In some cases, correction factors are used to ensure comparability of indicators.


Particular attention should be paid to the methodological inconsistency of indicators. It can not only distort the results of the comparison, but generally change the meaning.


For example, capital productivity can be calculated for the entire amount of fixed assets, for fixed production assets, or only for their active part. Therefore, without checking the identity of the methodology for calculating indicators in the plan and report current year, as well as for previous periods, it is possible to give an incorrect assessment of the dynamics, since the change in the indicator under study will be based on the difference in the method of its calculation. To ensure the correctness of the conclusions, it is necessary to achieve the identity of the indicators according to the method of their calculation.


It is also very important when comparing indicators to ensure their comparability in terms of natural and climatic conditions. This is especially true for Agriculture. Finding businesses in different natural and economic zones has a significant impact on the output, the level of variables and fixed costs, labor intensity of products, etc. To ensure the comparability of indicators for this factor, the share of the increase in indicators due to climatic and territorial features is singled out, with the subsequent elimination of their influence.


It is necessary to pay attention to the seasonal nature of some indicators. For example, stocks of goods are accumulated for the season, feed stocks are created for the winter period, the capital turnover ratio increases during the period business activity enterprises, etc.


It is also impossible to allow the compared indicators to be heterogeneous in terms of the composition of costs, the number of objects taken into account, etc. It is impossible, for example, to compare the indicators of a workshop with those of the plant as a whole, the cost of gross and cost of sales, the balance sheet and net profit of an enterprise, etc.


Thus, the main ways to bring indicators into a comparable form are to neutralize the impact of cost, volume, quality and structural factors by bringing them to a single basis, as well as the use of average and relative values, correction factors, recalculation methods, etc.


27. STAGES OF COMPREHENSIVE ANALYSIS


Analysis is one of the main functions of management and consists of separating the whole set into separate parts, studying which they get an idea of ​​the development of the whole set under the influence of both internal and external factors. Analysis of the financial and economic activities of an enterprise (firm) allows you to explore the interaction of elements of the productive forces (tools, objects of labor and labor) at the stages of production and sale of labor products, understand and objectively evaluate the effectiveness of the work of the enterprise's personnel with the existing production potential. The analysis identifies reserves, causal relationships and factors that can be used to increase the efficiency of the company. Analysts develop methods for the implementation of the identified reserves and factors, the practical use of the results of the analysis in the current and future management activities of the company.


When performing a complex AHD, the following stages are distinguished.


At the first stage, the objects, purpose and tasks of the analysis are specified, and a plan of analytical work is drawn up.


At the second stage, a system of synthetic and analytical indicators is developed, with the help of which the object of analysis is characterized.


At the third stage, the necessary information is collected and prepared for analysis (its accuracy is checked, it is brought into a comparable form, etc.).


At the fourth stage, the actual results of management are compared with the indicators of the plan for the reporting year, the actual data of previous years, with the achievements of leading enterprises, the industry as a whole, etc.


At the fifth stage, factor analysis is performed: factors and their influence on performance are established.


At the sixth stage, unused and promising reserves for increasing production efficiency are identified.


At the seventh stage, the results of management are assessed, taking into account the action of various factors and the identified unused reserves, and measures are developed for their use.


Such a sequence of analytical studies is the most appropriate from the point of view of the theory and practice of ACD.


37. ANALYSIS OF EQUIPMENT USE


In practice, indicators are calculated that characterize: extensive loading of equipment, i.e. use of the planned fund of equipment operation time; intensive loading of equipment, i.e. output per unit of time on average per machine (machine-hour). An indicator of the intensity of equipment operation is its intensive load factor.


In the process of analysis, the following groups of equipment are considered: available and installed (commissioned); actually used in production (working); being under repair and modernization; backup. The greatest effect is achieved when the first three groups of equipment are approximately the same in size.


To characterize the degree of involvement of equipment in production, the following is calculated:


utilization rate of available equipment:





utilization rate of installed equipment:





equipment fleet utilization rate:





The difference between the amount of available and operating equipment, multiplied by the planned average annual output per unit of equipment, is a potential reserve for increasing production by increasing the amount of operating equipment.


To characterize the degree of extensive loading of the Equipment, the balance of its operation time is studied, which includes:


calendar fund of time - the maximum possible operating time of the equipment (the number of calendar days in the reporting period is multiplied by 24 hours and by the number of units of installed equipment);


regime fund of time (the number of units of installed equipment is multiplied by the number of working days of the reporting period and the number of hours of daily work, taking into account the shift ratio);


planned fund - equipment operation time according to the plan;


differs from the regime by the time the equipment is in scheduled repairs and upgrades;


actual fund of hours worked.


Comparison of the actual and planned calendar funds of time allows you to establish the degree of implementation of the plan for putting equipment into operation in terms of quantity and timing;


calendar and regime - the possibility of better use of equipment by increasing the shift ratio, and regime and planned - time reserves by reducing the time spent on repairs.


To characterize the use of equipment operation time, the coefficients of the time fund are used:


calendar -;


regime -;


planned -;


The share of downtime in the calendar fund:


where T f, T p, T r, T k- respectively, the actual, planned, regime and calendar funds of the working time of the equipment;


ETC- equipment downtime.


The next stage of the analysis is the evaluation of indicators characterizing the use of equipment, its loading. In order to judge the operating time of the equipment, they make up the balance of the time of its use. The elements of this balance are:


calendar fund of time - the maximum possible operating time of the equipment. For a piece of equipment, the amount of the fund is determined as the product of the number of calendar days in a year (quarter, month) by 24 hours;

regime fund of time - for each piece of equipment is determined as the product of the number of workers by the number of work shifts in accordance with the operating mode of the organization and the number of working hours per shift;


the available time fund is calculated by excluding from the regime fund the time the equipment is in scheduled repair and modernization;


actually worked time is the sum of the time of useful operation of the equipment (including the time for the performance of auxiliary and preparatory and final operations). The actual time worked is less than the available fund for the time of equipment downtime;


total machine time - the time the machine is running under load and idling - consists of the actual hours worked; useful machine time spent on the production of suitable products; machine time spent on marriage; loss of time due to idle work.


On the basis of this balance, in practice, indicators are calculated that characterize:


extensive loading of equipment, i.e. use of the planned fund of equipment operation time. Quantifying of these factors is carried out using the coefficient of extensive loading of equipment, which is found by the formula:


,

• intensive loading of equipment, i.e. output per unit of time on average per machine (machine-hour). An indicator of the intensity of equipment operation is its intensive load factor:
  

  where SW f, NE pl- respectively, the actual and planned average hourly output.
  

  A generalizing indicator that comprehensively characterizes the use of equipment is the integral load factor, which is the product of the coefficients of extensive and intensive equipment loading.
  

  In the process of analysis, the dynamics of these indicators, the reasons for their change and the implementation of the plan are studied.
  

  For groups of homogeneous equipment, the change in the volume of production is calculated due to its quantity, extensiveness and intensity of use according to the following formula:
  

  K i- amount i th equipment;
  

  D i- the number of days worked by a piece of equipment;
  

  K cm i– coefficient of shift of equipment operation;
  

  P i- average shift duration;
  

  C wi- production output for 1 machine-hour per i- m equipment.
  

  Calculation of influence of these factors is made by means of chain substitution, absolute and relative differences.
  

  The next stage of the analysis is the study of the provision of the organization with basic production assets. security certain types machines, mechanisms, equipment, premises is established by comparing their actual availability with the planned demand necessary to fulfill the production plan. Generalizing indicators characterizing the level of providing the organization with basic production assets are the capital-labor ratio and the technical equipment of labor. The indicator of the total capital-labor ratio ( PV total) is calculated by the ratio of the average annual cost of industrial production assets ( F cf) to average headcount workers in the longest shift ( H slave) (meaning that workers on other shifts use the same tools).
  

  The level of technical equipment of labor is determined by the ratio of the cost of production equipment to the average number of workers in the largest shift. Its growth rates are compared with the growth rates of labor productivity. It is desirable that the rate of growth in labor productivity outstrip the rate of growth in the technical equipment of labor.
  

  7. ANALYSIS OF MOVEMENT OF LABOR RESOURCES. ANALYSIS OF OVERHEAD COSTS
  

  The investigated enterprise "LEGION-M" was organized on November 16, 1990. LEGION-M Limited Liability Company, hereinafter referred to as the "Company", is a legal entity, operates on the basis of the charter and legislation Russian Federation. The society was established in accordance with Civil Code of the Russian Federation and the law of the Russian Federation "On Limited Liability Companies" on the basis of the current legislation. The company is registered by the Registration Chamber of Krasnodar.
  

  Location of the company: 350020, Russia, Krasnodar Territory, Krasnodar, st. Odessa, 41. Legal address: 350004, Krasnodar, st. Northern, 223
  

  The purpose of the Company's activities is to make profit. Society has civil rights and bears civil obligations necessary for the implementation of any types of activities not prohibited by federal laws.
  

  LEGION-M LLC carries out the following activities:
  

  — supply, storage, release and sale of consumer goods;
  

  - creation of auxiliary industries;
  

  — foreign economic activity;
  

  – warehouse rental services;
  

  — rendering various kinds household services;
  

  — production of consumer goods;
  

  – organization of cargo transportation and provision transport services population;
  

  - the company may also carry out other types of activities not prohibited by the legislation of the Russian Federation.
  

  The number of employees is 16 people.
  

  LEGION-M LLC is a legal entity. Rights and obligations legal entity Society acquires from the moment of its state registration. The legal status of the Company is determined by the current legislation and the Charter. The Company owns property recorded on its independent balance sheet, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be a plaintiff and defendant in court.
  

  The Company shall be liable for its obligations with all its property. The state and its bodies are not liable for the obligations of the Company, just as the Company is not liable for the obligations of the state and its bodies.
  

  The Company may create branches and open representative offices on the territory of the Russian Federation and abroad. Branches and representative offices operate on behalf of the Company, which is responsible for their activities.
  

  The supreme body of the company is the general meeting of participants in the company. The general meeting of participants may be regular or extraordinary.
  

  The audit commission is the body of control over the financial and economic activities of the Company.
  

  Management of the Company's current activities is carried out by the sole executive body of the Company. The executive body is the director accountable for his activities. general meeting members of the society. The sole executive body without a power of attorney acts on behalf of the Company, including representing its interests, making transactions, approving states, issuing orders and giving instructions that are binding on all employees of the Company.
  

  The organizational chart of the enterprise is shown in Figure 1.
  

  
  

  Control over the financial and economic activities of the Company is carried out by the Audit Commission. Members of the audit commission can be both a member of the Company and any person proposed by the member.
  

  LLC "LEGION-M" is obliged to keep the following documents: constituent documents, amendments and additions made to the constituent documents; documents confirming the Company's rights to property on the balance sheet; internal documents of the company; the documents accounting; the documents financial statements; minutes of meetings of the founders of the company; other documents stipulated by the internal documents of the company;
  

  The main economic indicators of the enterprise LEGION-M LLC and their analysis are presented in Table. one.
  

  Table 1 - Main economic indicators of LEGION-M LLC for 2004 - 2006
  

  Name of indicator	2004	2005	2006	Structure change, %		(+,-)		Pace growth, %
  				2005 to 2004	2006 To 2005	2005 To 2004	2006 to 2005	2005 to 2004	2006 to 2005
  Revenue (net), thousand rubles	14935	23602	20999			8667	2603	58,0	11,0
  including from sales, thousand rubles, including: - from sale	14683	23196	20199			8667	2603	58,0	11,0
  – services, thousand rubles								61,1
  Cost, thousand rubles	11505	17592	16223			6087	1369	52,9
  Gross income profit, thousand rubles	3430	6010	4776			2580	1234	75,2	20,5
  Distribution costs, thousand rubles	2438	5590		7,14	3,44	3085	1260	229,3
  Profit (loss) from sales, thousand rubles								57,8	38,4
  Interest payable, thousand rubles									54,3
  Other operating expenses, thousand rubles									35,9
  Non-operating income, thousand rubles				0,04	0,03				55,6
  Non-operating expenses, thousand rubles				0,26	0,09			79,2
  Profit (loss) before taxation, thousand rubles				5,58	1,08			80,4	111,3
  Current tax, thousand rubles				0,64	0,14			44,4	10,6
  Net profit, thousand rubles								87,3	196,0
  Turnover turnover of current assets, rev.	3,43		3,41			0,02	0,01	99,4	100,3
  Turnover of current stocks, rev.	5,53	6,38	5,91			0,85	0,38	115,4	92,6
  turnover accounts receivable, rev	12,36	10,89	12,31			1,47	0,05	88,1	113,0

  After analyzing the indicators given in table 1, the studied enterprise LEGION-M LLC, we can draw the following conclusion. Revenue at the enterprise compared to the base year 2004 in the reporting year 2006 increased by 6064 thousand rubles. At the same time, the analysis shows a significant increase in revenue in 2005 to 23,602 thousand rubles. and then its decrease by 2603 thousand rubles. At the same time, there is a decrease in gross profit in 2005 compared to the previous year, or in absolute terms by -1234 thousand rubles. At the same time, during the analyzed period, there is a significant decrease in net profit. If in 2004 the amount of net profit was 797 thousand rubles, then in 2005 it was already 101 thousand rubles, i.e. the decrease in profit amounted to 87.3% or -696 thousand rubles, and in 2006 - only 299 thousand rubles, which, despite an increase in comparison with the previous year by 198 thousand rubles, was approximately 2.7 times less than the reporting year. In 2006, the company had no revenue from the services provided, which accounted for a small share in 2005 and 2004 - 1.7%. The enterprise has a rather high share of distribution costs. Their share for the analyzed period ranged from 16.3 to 20.0%. In addition, since 2005, the company has been paying interest on loans, the share of which is very small - 0.7 (in 2004) and 0.4 (in 2005). G.)%.
  

  Let us analyze the labor resources of the enterprise under study for 2004 and 2006. (table 2 and 3).
  

  Table 2 - Dynamics and composition of labor resources of LEGION-M LLC
  

  Index	2004	beats the weight,	2006	beats the weight,	Deviation
  					structures, %	absolute	relates, %
  Average headcount, people							23,8
  sales staff, people		76,2		68,8			31,3
  top management personnel, people				25,0
  service personnel, people

  Thus, during the study period, the number of personnel decreased by 5 people from 21 people in 2004 to 16 people in reporting year. At the same time, the personnel structure changed due to a decrease in the number of sales personnel by 7.4%, respectively, the share of managerial and service personnel increased by 6% and 1.4%.
  

  Table 3 - Characteristics of the movement of labor, pers.
  

  Index	2004	2006	Deviation
  			absolute, thousand rubles	relative, %
  Average headcount, total including				23,8
  number of recruited personnel
  Turnover ratio for hiring employees	0,095	0,06	0,035	36,8
  The total number of people who quit, including
  resigned of their own accord
  Retirement rate	0,191	0,375	0,181	96,3
  Staff turnover rate	0,191	0,375	0,181	96,3
  Number of employees who worked the whole year
  The coefficient of constancy of the composition of the personnel of the enterprise	0,714	0,563	0,151	21,2

  As you can see, most of the employees work constantly. At the same time, there was a high number of people who quit their jobs in the reporting year 2006, as well as in the base year 2004. The turnover ratio for hiring employees decreased by -0.035. Retirement and staff turnover rates increased by +0.181. There is a trend towards an increase in staff turnover and a decrease in the number of employees.
  

  Let's analyze the dynamics of distribution costs of the enterprise under study.
  

  Table 4 - Distribution costs of LEGION-M LLC, p.
  

  Thus, the total value of distribution costs increased in 2005 and decreased by the end of 2006, but still their value at the end of the reporting year increased by 4,079,848 - 2,411,596 = 1,668,252 rubles. The largest increase in distribution costs in almost all indicators was observed in 2005, and in 2006, positive dynamics compared to 2005 is observed only in the amount of depreciation deductions for fixed assets and costs for payment for communication services - by 111.6 and 104.1%, respectively . Compared to 2004, in 2005 the most significant growth is observed in rental fees - by 714.4% and travel expenses - 319.3%. In 2006, the largest decrease compared to 2005 was the reduction in the cost of Maintenance fixed assets -84.2%.
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  2013-11-12