Management analysis has the following features. Management analysis: a brief description. Analytical methods of management analysis include

Management process- a continuous, purposeful socio-economic and organizational-technical process, carried out using various methods and technical means to achieve the assigned tasks.

The main goal of the control system is to ensure the conditions necessary for the implementation of the set goals, and among them a decisive place is given to economic methods of purposeful impact on the control object.

In the control system, a control and a controlled system are distinguished:

o control system - a set of bodies, means, tools and management methods;
o controlled system - most often a production and commercial process.

The control and controlled systems are interconnected and represent a closed control loop. In turn, management can be viewed as the process of influence of the governing bodies on material production using certain methods.

Management, being an information process, as a rule, remains unchanged in the structure of operations. Such operations include:

o receiving, processing, storing information;
o development of a governing decision;
o transfer of control action to the object;
o control of execution;
o analysis of the impact of the decision. The management process is divided into basic and service functions (Fig. 1.1).

Rice. 1.1. Control process functions

The planning function includes long-term, current and operational planning. At the same time, all types of work are carried out in interrelated stages: assessment of the external situation; determining the demand for products; creation of a system of links and the formation of flows of information for planning; determination of the main goals and objectives; development general plans for a long period, current plans. Operational planning complements current planning and is associated with the development of plans for short periods of time.

The function of the organization ensures the formation of spatio-temporal deviations, proportions in the use of material and material elements of production and labor.

The control function follows the accounting, includes regular and periodic control, which manifests itself in the identification and selection of data reflecting the implementation of planned targets, standards and deviations from them.

Regulation is a function of the control system that ensures the direction of the control object in accordance with the plan. Its role is expressed in correction, due to which accidental deviations of the system are eliminated. Depending on the objects, the regulation of inventories, production costs, and schedules is distinguished.

The accounting function is designed to reflect the results of production economic activity enterprises, provide data on the state of the management object for a certain period and includes accounting, statistical, operational accounting. The duties of an accountant include: organization and maintenance of accounting, planning and control, internal and external reporting, valuation and consulting, work with taxes, accounting and control of assets, economic assessment and in-depth analysis. The accountant must know the needs of managers at different levels, improve the technique of accounting work in order to fully contribute to the solution of management problems.

Management analysis as a function of the management system includes the assessment of internal and external factors the current situation, general trends in the development of economic processes, possible reserves for increasing production efficiency; provides for an assessment of the degree of tension and the implementation of the plan for all types of indicators, the study of the progress of the operational implementation of the plan, the disturbing causes, and ways to eliminate them.

Management analysis, relying on accounting data, forms the basis for sound planning, precedes planning, completes the implementation of the plan and goes in the course of its operational implementation.

Analysis is closely related to accounting and control. Accounting carries information about the state of the control object. Control is based on the comparison of accounting information with normative, it involves an audit, administrative sanctions. If control establishes only the fact of the deviation itself, then the analysis task, using the data accumulated by accounting and control, is to study:

o patterns of deviations, their stability;
o factors that caused their specific causes;
o the size of possible reserves when eliminating disturbing influences;
o possible ways of implementing the reserves;
o their effectiveness;
o development prospects.

The tasks of management analysis are much broader than control functions.

Management analysis is an important element of the management system. It is intended to provide the management apparatus of an organization, an enterprise with the information necessary to manage and control the activities of the organization and help the management apparatus in the performance of its functions.

Analysis is the content side of the organization management process. It serves as a tool for preparing a management decision.

The optimality of the management decisions taken depends on the development of the policy of various areas of the enterprise:

o the quality of management analysis;
o development of accounting and tax policies;
o development of directions of credit policy;
o quality of management of working capital, accounts payable and receivable;
o analysis and cost management, including the choice of depreciation policy.

The development of a control solution (see Fig. 1.2) is one of the main tasks of the enterprise management process. Management analysis in the management process acts as

Rice. 1.2. The sequence of making management decisions

an element of feedback between the controlling and the controlled systems. The governing body transmits command information to the control object, which, by changing its state, through feedback informs the governing body about the results of the command execution and about its own new state.

Feedback shows how certain managerial decisions influenced the production and economic process, which makes it possible to search for alternative solutions, change the direction and methods of work. Feedback includes a set of techniques and relationships between people.

The hierarchy of feedback in management analysis is built in such a way that operational management decisions are made at the lowest levels to the maximum of the data provided (Fig. 1.3).

Speaking about the role of management analysis in the management of an organization, the following points should be highlighted. So, the analysis:

o allows you to establish the basic laws of enterprise development, identify internal and external factors, the stable or random nature of deviations and is a tool for informed planning;
o promotes better use of resources, identifying untapped opportunities, indicating the directions of searching for reserves and ways of their implementation;

Rice. 1.3.

o contributes to the education of the organization's team in the spirit of thrift and economy;
o affects the improvement of the self-sufficiency mechanism of the enterprise, as well as the management system itself, revealing its shortcomings, indicating the ways of better organization of management.

Based on the temporal aspect, in the management analysis, preliminary, current, subsequent and prospective types can be distinguished (see Fig. 1.4). Each of them is necessary for making management decisions by certain managers at a specific stage of the enterprise's activities (see Fig. 1.5).

Management analysis reduces the uncertainty of the initial situation and the risk associated with choosing the right decision.

There are four main phases in the decision making process.

1. Study of the initial position, collection and transmission of information about the actual state of the control object. This is an important aspect of the analytical work of governing bodies, allowing to determine the current and future conditions in which the object of management is located, and to compare them with general goals in order to formulate the main problems of solutions.
2. Information processing, preparation and decision making. Comprehensive processing of information, comparison, clarification of the reasons is carried out,

Rice. 1.4.

possible alternatives of variants, criteria are defined. The development of projects, their feasibility study, determination of common goals and objectives, taking into account the available resources, is carried out. The task of economic analysis at this stage is to choose the best option.

3. Organization and implementation of decisions, issuing commands to the control object to eliminate the identified deviations.
4. Calculation and control of implementation of decisions. Analyzed actual efficiency solutions. One of the most important types of decisions is a plan, and economic analysis acts as a tool for substantiating plans, choosing options, assessing the degree of their implementation and factors that influenced the deviation from the plan.

It is necessary to distinguish between the levels of decision-making and, accordingly, the distribution of analytical information on these levels (see Fig. 1.6). At all levels of the system, decisions are made that correspond to the available information and production needs.

The enlarged model of the analytical support system (CAO) consists of blocks corresponding to the objects of management and the processes of production and economic activity.

Rice. 1.5.

Rice. 1.6. Decision-making levels

Production and economic activities is the imposition of processes on resources. The input is resources, material flows, which, passing through processes, including the production process, come out in the form of results (finished product, profit, financial transactions), completing the old and starting a new cycle of processes.

In both the control and the controlled systems, blocks of information are allocated in accordance with the control objects.

Under control objects means resources (means of labor, objects of labor, labor and wages, financial resources) and results (product of labor, costs, profit, financial transactions).

Production resources are:

a) means of labor :
- - buildings (industrial, residential, etc.),
- - structures and transmission devices (hydraulic engineering, pipelines, power lines, etc.),
- - power machines and equipment (heating equipment, complex installations),
- - working machines (compressor machines, pumps, material handling equipment),
- - vehicles ( automobile transport, industrial transport, etc.),
- - measuring devices (devices for electrical and magnetic measurements, optical, light and electron microscopes),
- - tools and devices (main tool, auxiliary tool);
b) objects of labor - fuel (solid, liquid); energy (electric, steam, water, compressed air); raw materials and materials (basic and auxiliary); spare parts for repairs; container; low-value and wearing out items; semi-finished products (purchased);
v) labor resources - the number of employees of the enterprise by category, age, education, skill level; movement of numbers; working time, its losses; labor productivity in various measures; payroll, its structure by category; composition of the payroll, the level of wages;
G) financial resources - cash on hand, on a current account, in other settlements; accounts receivable, payable and other cash.

The results of production and economic activities are:

a) product of labor - finished products and works of an industrial nature on the side; finished products - finished products; spare parts; cooperative supplies released outside the core business; semi-finished products and products of auxiliary shops to the side;
b) production efficiency indicators - production cost; profit and profitability;
v) financial operations - a cycle of operations that complete the use of resources at different stages of the circuit. This includes developing your own working capital, the use of borrowed funds, accounts payable, the formation of various reserves, depreciation charges and targeted financing.

The processes of production and economic activity are:

a) supply - begins with the purchase of material values and ends with their entry into production;
b) production - covers all operations, starting from the moment of receipt of materials in production and ending with the receipt of finished products at the warehouse of the enterprise;
v) sale - begins with the shipment of finished products and ends with the receipt of proceeds to the settlement account of the enterprise, which provides cost recovery and the formation of net income;
G) distribution - starts from the moment the proceeds are received and ends with the creation of prerequisites for the resumption of the production process, which are reflected in the distribution of part of the proceeds from sales to reimbursement of material costs and the restoration of inventories and, thus, end with the beginning of a new supply cycle.

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Introduction

The market economy necessitates the development of economic entities primarily at the micro level, that is, at the level of individual enterprises, since it is the enterprises (with any form of ownership) that constitute the basis of the market economy.
The economy of the state can be simplified as a set of all kinds of enterprises that are in close production, cooperative, commercial and other interrelationships between themselves and the state.
In the conditions of the formation and development of a market economy, an established management system, that is, a management system in an organization, becomes important to our reality. In order for the organization to work effectively in the market, the leader needs to specify the goals and means of achieving the goals. To do this, it is necessary to competently build an organization management system: production management, management by human resourses, market accounting, needs accounting, competitor analysis, introduction of new information, technical and technological developments. In addition, the leader needs to constantly engage in improving his intellectual, creative and personal development, that is, self-organization and self-development.
Modern manufacturing enterprise is a complex complex, the dynamism and coherence of which is ensured by the control mechanism. Enterprise management mechanism- this is, first of all, a hierarchical system of administration of bodies and management structures, with the help of which the main tasks are solved in a coordinated manner and internal communications are achieved, execution control is carried out, levers of influence are used, covering the activities of all links and employees of the enterprise - from worker to director.
When developing an enterprise strategy, managers must investigate the external environment and the situation within the enterprise. It is necessary to identify those internal variables that can be considered as the strengths and weaknesses of the enterprise, assess their importance and establish which of these variables can become the basis of competitive advantages. For this, a management analysis of the company's activities is carried out. It plays an essential role in the development of business, since enterprises carry out complex analysis internal resources and capabilities of the enterprise, aimed at assessing current state business, its strengths and weaknesses, identifies strategic issues. This is the relevance of this topic.
The need for management analysis is determined by several factors: when developing a strategy for the development of an enterprise and in general for the implementation of effective management, since it is an important stage in the management cycle; to assess the attractiveness of an enterprise from the point of view of an external investor, to determine the position of the enterprise in national and other ratings; management analysis allows you to identify the reserves and capabilities of the enterprise, to determine the directions of adaptation of the internal capabilities of the enterprise to changes in conditions external environment.
As a result of the internal analysis of the enterprise, a number of points can be identified, such as: the enterprise overestimates or, conversely, underestimates itself; overestimates or underestimates its competitors; what market requirements it attaches too much or, conversely, too little importance.
The results of the analysis should make the staff of the enterprise understand and accept the need for changes.
The importance and necessity of management analysis is also determined by the change in management in a transitional economy, a gradual transition from production to marketing orientation of management, combined with a change in the planning logic. V modern conditions when enterprises are limited in the possibilities of expanding resource potential, the analysis of the internal capabilities and resources of the enterprise should become the starting point for developing an enterprise strategy and planning its activities.

1. The essence of management analysis and its place in the management system

1.1 The essence and purpose of management analysis

Analysis in the narrow sense of the word, it is the division of a phenomenon or an object into its constituent elements for studying them as parts of a whole. In translation from Greek "analysis" means division, dismemberment.
This dismemberment allows you to explore the inner essence of a phenomenon or object, to determine the role and meaning of each element, accompanied by comments and judgments of the analyst.
Economic analysis is a scientific way of understanding the essence of economic phenomena and processes, based on their dismemberment into their component parts and their study in all the variety of connections and dependencies.
Economic analysis is divided into financial and management (Fig. 1.1).
Financial (external) analysis provides information mainly to such categories of users who do not directly manage the organization, but they are interested in how successful its activities are (banks, suppliers, bondholders, investors, tax authorities, insurance companies, trade unions, etc.). The known limitation of financial analysis is explained by the content financial statements, on the data on which it is based: firstly, it allows you to analyze only retrospective events, and secondly, its "openness" to external users means only the possibility of obtaining information, but not the availability of sources of achievements in business activities. Management (internal) analysis is designed to compensate for financial shortcomings and allows you to make informed decisions by internal users (managers of the organization and specialists of certain categories).
The essential classification features that distinguish financial and management analysis are shown in Table 1.1.
Table 1.1. Significant characteristics types of economic analysis

Classification attribute	The financial analysis	Management analysis
	For external users	For internal users
Target	Assessment of financial condition and financial soundness	Economic justification of management decisions
An object	Organization as a whole and by type of activity	Organization as a whole, structural divisions, aspects of activities
Performers	Analysts and managers of interested counterparties and the organization itself	Analysts and managers of the organization itself
Information base	Accounting (financial) statements, normative and reference information. Open to users	Accounting (financial and management), tax, statistical, production reporting, primary accounting data, regulatory and reference information, inventory and internal audit acts. Mostly a trade secret
Systematization	Systematically organized (standard forms of financial statements are used)	Not necessarily systematized (any data is used, including internal management reporting)
Meters	Mostly cost	Cost, natural, labor
Methods	Comparative, structural, dynamic, coefficient, matrix, etc.	Statistical, economic and mathematical, factorial, graphical, matrix, comparative, structural dynamics, coefficient, etc.
View	External retrospective	Internal retrospective, operational and strategic (prospective)
Reliability	Mostly subjective	Mostly objective
Decision area	Outside the organization, in an external business environment	Managers, specialists, leaders of all ranks, in the internal business environment

Management analysis is an analysis of business activities in order to make optimal
management decisions, during which the following main tasks:
· Qualitative assessment of the reliability and completeness of the information used;
· Analytical interpretation of information available in financial, management, statistical, production reporting to obtain reliable conclusions from the standpoint of the main user groups;
· Assessment of indicators and parameters of costs, income and financial results to justify management decisions;
· Monitoring the development of activities to identify unused opportunities to increase the competitiveness of the organization.
From correctness and effectiveness management analysis the main result depends - profit, which then becomes an object financial analysis... That is, each of these types of analysis solves its own problem of a unified analysis strategy at the enterprise.
Management analysis carry out all the services of the enterprise in order to obtain the information necessary for planning, monitoring and making management decisions, etc.
Management analysis integrates three types of internal analysis - retrospective, operational and perspective, - each of which is capable of solving its own problems. The content of the management analysis is shown in Fig. 1.2
57
.
The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy. The need for forward-looking analysis arising from the transition Russian organizations on the market conditions of management, translates the internal analysis into a new quality, bringing it to the level of management analysis. While retrospective analysis answers the question "How was it?" Within the framework of prospective analysis, it is necessary to highlight short and strategic subspecies that have their own goals and methods.
Features of management analysis:
· A comprehensive study of all aspects of the organization's activities;
· Integration of accounting, analysis, planning and decision making in the organization;
· Use of all available sources of information;
· Orientation of the analysis results to the management of the organization;
· Lack of regulation from the outside;
· Maximum secrecy of the analysis results in order to preserve commercial secrets;
· The boundaries of information analysis tools extend to almost all aspects of economic life;
· Methodological support of analytical procedures includes modern market tools, tested in the practice of foreign and domestic analysts;
Management analysis is mainly predictive in nature, aimed at assessing performance commercial organization in future;
· Analytical procedures are aimed at assessing business activities, substantiating optimal management decisions based on identifying untapped opportunities.
The object of management analysis are the economic entities of the economy.
Subject of management analysis is a person directly carrying out management analysis.
Management Analysis Subject- these are the economic processes occurring at the enterprise, the socio-economic efficiency and the results of its activities.
The main purpose of management analysis- this is Information Support making informed management decisions.
Conducting management analysis enterprises of any branch of the national economy allows:
To evaluate the place of the enterprise in the market of this product;
· To analyze the resource possibilities of increasing the volume of production and sales through better use of the main factors of production: means of labor, objects of labor and labor resources;
· Evaluate the possible results of production and sales of products and ways to accelerate them;
· Make decisions on the range and quality of products, launching new samples into production;
· Develop a cost management strategy in the organization;
· Define a pricing strategy;
· Analyze the relationship between sales, costs and profits in order to manage the breakeven of production.
Management analysis uses internal (accounting and off-line) and external information, therefore, the methods used in the course of analytical procedures are diverse and depend, first of all, on the direction of the analysis.
The set of techniques and methods chosen by the analyst, applied in a certain sequence, in the study of business activities, make up management analysis methodology... At each stage of the analysis, the appropriate methods... (In Figure 1.3)
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a list of private methods of management analysis is presented. The most commonly used methods are listed below.
Comparison method... This method allows you to determine the general and specific in economic phenomena, to study changes in the objects under study, trends and patterns of their development.
The comparison method is used in the following typical situations:
· evaluation of the implementation of the plan- comparison of planned and actual values of indicators;
· determination of trends in the development of economic processes- comparison of the actual values of indicators with the values of previous reporting periods;
· cost management- comparison of the actual values of indicators with the normative ones;
· identification of unused reserves- comparison of the values of indicators of different enterprises of the same industry with average data (based on the materials of state statistics or rating agencies);
· selection of the best management solution- comparison of options for management decisions;
· calculation of the quantitative influence of factors on the effective indicator- comparison of performance results before and after a change in any factor.
Chain substitution method- a universal method of deterministic factor analysis. It is based on the gradual replacement of the base value of each factor by its value in the reporting period. In this case, it is assumed that other factors do not change. This method allows you to identify the effect of changes in factor indicators on fluctuations in the effective indicator. The application of the method of chain substitutions requires knowledge of the relationship of factors, their subordination, the ability to correctly classify and systematize them, since the results of calculations depend on the order of statement.
Method of absolute differences is used to calculate the influence of factors on the growth of the effective indicator in deterministic analysis. When using it, the magnitude of the influence of factors is calculated by multiplying the absolute increase in the value of the factor under study by the base level of factors that are to the right of it, and by the current level of factors located to the left of it in the model. Although its use is limited, due to its simplicity, it is widely used in economic analysis.
Relative difference method is used to calculate the influence of factors on the growth of the effective indicator in deterministic analysis. At the same time, indices of factors are used that consistently affect the effective indicator.
Logarithm method It is used to measure the influence of factors in multiplicative models (when the effective indicator is presented as a product of factors). The calculation result does not depend on the location of the factors in the model. The method provides high accuracy of calculations. Using the logarithm, the result of the combined action of the factors is distributed in proportion to the share of the isolated influence of each factor on the level of the effective indicator. This is its advantage, and the disadvantage is the limited scope of its application. When taking the logarithm, not absolute increments of indicators are used, but indices of their growth (decrease).
Integral method is used to measure the influence of factors in various models. The use of this method allows obtaining more accurate results of calculating the influence of factors in comparison with the methods of chain substitution, absolute and relative differences, since the additional increase in the effective indicator from the interaction of factors is not added to the last factor, but is divided equally between them.
Index method... "Index" in Latin - pointer or index. Index is an indicator of the relative change in a given level of the phenomenon under study in comparison with its other level, taken as a comparison base. As such a base can be used the level for any past period of time (dynamic index) or the level of the same phenomenon in another territory (territorial index).
Indices are an indispensable research tool in those cases when it is necessary to compare two populations in time or space, the elements of which cannot be summed up directly.
In general, the index method is aimed at solving following tasks:
· Characteristics of the general change in the level of a complex socio-economic phenomenon;
· Analysis of the influence of each of the factors on the change in the indexed value by eliminating the impact of other factors;
· Analysis of the influence of structural changes on the change in the indexed value.
Average values are used in complex economic analysis to summarize the quantitative characteristics of a set of homogeneous phenomena for a certain criterion.
When conducting a comprehensive economic analysis, practically all kinds of averages: simple arithmetic mean, weighted arithmetic mean, geometric mean, chronological mean, harmonic mean.
The use of averages in management analysis has its strengths and weaknesses.
Advantage lies in the fact that the calculation of the average value allows you to obtain a generalized characteristic, and therefore, to identify certain trends and patterns in the development of economic phenomena.
Flaw lies in the fact that the average values smooth out individual negative and positive trends in activity within the period under study.
Therefore, using average values when conducting a comprehensive economic analysis, one should disclose their content, supplementing them with average group indicators, and, if necessary, with individual ones.
Relative indicators show the ratio of the magnitude of the phenomenon under study with the magnitude of any other phenomenon or with the magnitude of this phenomenon, but taken for another period or for another object. They are obtained as a result of dividing one value by another, which is taken as a comparison base.
Grouping- This is a method of dividing the mass of the studied set of objects into qualitatively homogeneous groups according to the corresponding characteristics.
Analytical groups used to determine the presence, direction and form of the relationship between the studied indicators. In terms of the complexity of building, groupings are simple and combined.
Simple groupings allow you to study the relationship between the phenomena, grouped according to one criterion chosen by the analyst.
By using combined groupings explores the complex connections between phenomena. To do this, the totality of data is divided into groups according to one characteristic, and then within each group - according to another characteristic.
Methodology for constructing and analyzing the grouping in general.
1. Determination of the purpose of the analysis.
2. Collecting the necessary data on the entire set of objects.
3. Ranking a set of objects by grouping criterion.
4. Choosing the distribution interval of the population and dividing it into groups.
5. Determination of average group indicators for grouping and analyzed characteristics.
6. Analysis of the obtained average values, determination of the relationship between the studied indicators.
Balance method serves mainly to reflect the ratios, proportions of two groups of interrelated economic indicators, the results of which must be identical.
It is widely used in the analysis of the provision of an enterprise with labor, financial resources, raw materials, fuel, materials, basic means of production, etc., as well as in the analysis of the completeness of their use. As an auxiliary tool, the balance method is used in the analysis to check the correctness of determining the influence of various factors on the increase in the value of the effective indicator. In deterministic analysis, the algebraic sum of the magnitude of the influence of individual factors should correspond to the magnitude of the total increase in the effective indicator
Receptions correlation analysis used when the relationship between indicators is incomplete, probabilistic.
Pairwise correlation- this is the relationship between two indicators, one of which is factorial, and the other is effective. Multiple correlation arises from the interaction of several factors with a performance indicator.
Necessary conditions for using correlation analysis:
1) the presence of a sufficiently large number of observations on the value of the investigated factorial and effective indicators;
2) the factors under study should be quantitatively measured and reflected in certain sources of information.
Graphical method. Charts represent a large-scale image of indicators, numbers using geometric signs (lines, rectangles, circles) or conventionally artistic figures. They are of great illustrative value. Thanks to them, the material being studied becomes more intelligible and understandable.
The analytical value of the charts is also great. Unlike tabular material, a graph gives a generalizing picture of the position or development of the phenomenon under study, allows you to visually notice those patterns that are contained in numerical information. The graph shows the tendencies and connections of the studied indicators more expressively.
Simulation modeling... The solution of many problems of management analysis is possible only with the use of economic and mathematical modeling, construction of simulation models and systems that allow predicting financial results in conditions of uncertainty and risk. Development information technologies allows you to use the results of research in the field of building simulation models capable of solving semi-structured problems. Simulation modeling (scenario method, situational method, positioning) provides an opportunity to experiment with production and financial processes (existing or anticipated) in cases where it is either impossible or impractical to do this on a real object, namely:
· Describe the behavior of the system;
· Build theories and hypotheses that can explain the observed behavior;
· Use these theories to predict the future behavior of the system, i.e. those influences that can be caused by changes in the system or changes in the ways of its functioning.
Simulation relies heavily on computing theory, mathematics, probability theory, and statistics. In the process of building a simulation model, however, regression and correlation types of analysis can be used.
The scientific results available in this area should also be used in the management accounting system.
Heuristic methods in the analysis of economic activity. Heuristic methods are informal methods for solving economic problems. They are used mainly to predict the state of an object under conditions of partial or complete uncertainty, when the main source of obtaining the necessary information is the scientific intuition of scientists and specialists working in certain areas of science and business.
The most common one is expert judgment method... Its essence lies in the organized collection of judgments and suggestions of specialists (experts) on the problem under study with the subsequent processing of the received answers. The basis of this method is a survey of specialists. The survey can be individual, collective, face-to-face, correspondence, anonymous, etc. The organizers of the survey determine the object and objectives of the examination, select experts, check their competence, analyze and summarize the results of the examination.
Parametric method used to optimize economic systems. It is most often based on parametric programming. The parametric method is used to identify a system of optimal solutions (each of which corresponds to a certain combination of problem conditions), depending on changes in one or more parameters. Such a system of optimal solutions constitutes a zone of uncertainty, the analysis of which makes it possible to abandon some of the options and thereby simplify the solution of the problem.
An important area of the parametric method is also analysis of the stability of solutions to optimization problems... The purpose of such an analysis is to determine the interval (area) of values of one or another parameter, within which the solution remains optimal.
Cluster method(analysis) (eng. data clustering) is the problem of splitting a given sample of objects (situations) into disjoint subsets, called clusters, so that each cluster consists of similar objects, and the objects of different clusters are significantly different.
Dispersion method- a method for establishing the structure of the relationship between the effective trait and factorial traits. The solution to the problem of measuring the connection is based on the decomposition of the sum of the squares of the deviations of the observed values of the effective indicator from the total average into separate parts, causing a change in this indicator.
Matrix method- analysis based on the application of the theory of matrices, which are used to calculate the parameters of the model elements that make up economic systems.
Mathematical programming- a method of operations research, with the help of which the problems associated with the fact that optimal cost subject to certain restrictions as standard. Mathematical programming includes linear, quadratic and dynamic programming.
Operations research- a set of methods (mathematical programming, graph theory, game theory, decision theory, pattern recognition theory, etc.) used in the development and decision-making system.
Scripting method(method "If, then") uses a situational approach to making strategic decisions.
Situational method- assessment of possible changes in the firm's activities, taking into account the influence of external factors, i.e. factors that this company can hardly influence. Situational analysis is also a stage of the marketing planning process, at which the external environment and the market are understood, opportunities and threats are identified, and the competitive position of the company is assessed.
Positioning- the last stage of making strategic decisions, the aggregate of which the firm uses in an effort to elicit the desired response from the target market. This stage is followed by the direct development of the marketing mix. Positioning is also marketing and promotional activities to provide the company, goods, services with a certain place, a niche in the market, competitiveness, expansion of the clientele, potential consumers.
Ranging(method ranking) - the distribution of economic values by increasing or decreasing indicators characterizing certain of their properties and qualities. Since measurement is not always possible in economics, many economic values simply have to be compared with each other and arranged in a certain order, i.e. rank. For example, indicators of product quality, indicators of personnel training, the degree (level) of implementation of the plan by enterprises, the urgency of certain needs, etc., are subjected to such ordering in economic and mathematical modeling.
Also, ranking - the arrangement of system elements by rank, by signs of significance, scale; establishing the order of location, place of persons, problems, goals and objectives, depending on their importance, weight.
Scoring method- the method of analytical assessment of the research object by a combination of factors in accordance with the scale of assessment of these factors by the degree of complexity and the specific weight of each factor.
Questionnaire- a means of obtaining information for a survey, is used in economic, sociological, socio-psychological, demographic research. When questioning, each person from the group selected for the questionnaire must answer the questions of the questionnaire. Questions are open(a free answer is given) and closed(The answer consists in choosing from several statements offered in the questionnaire).
Survey- a way to obtain sociological information about the various needs or satisfaction of the surveyed groups. Polls can be conducted by questionnaire or by interviewing.
Also, with the help of a survey of consumers, it is determined with what qualities and capabilities a brand of a well-known product is associated with a consumer.
Analytical research, its results and their use in production management must comply with certain methodological principles.
1. State approach... Assessment of the results of the organization's activities should take into account its compliance with the requirements of legislation, state economic, environmental and social policies.
2. Scientific character... Economic analysis takes into account the requirements of economic laws, provides for the use of modern topical methods of economic research.
3. Complexity... This is the main quality of economic management analysis, which consists in considering all aspects of the activity of the object under study, all the cause-and-effect relationships of individual elements of the economic system.
4. Consistency... Each studied object is considered as a complex dynamic system consisting of elements connected with each other and with the external environment.
5. Objectivity, concreteness, accuracy... The analysis results should reflect objective reality and be based on reliable information and accurate analytical calculations.
6. Efficacy... The analysis should actively influence the course of the production process and its results, timely identify shortcomings in work and reserves for improving its performance, inform the management of the organization.
7. Planning... The analysis must comply with the action plan, which sets out the terms of work, performers and forms of control over the reliability of the results obtained.
8. Promptness... The analysis should be carried out quickly and clearly, excluding questions that obscure the essence of the problem being studied. This ensures the effectiveness of the management decision taken.
9. Democracy- involves the participation in the analysis of a wide range of employees of the enterprise, which provides a more complete identification of best practices and the use of existing on-farm reserves.
10. Efficiency... The cost of the analysis should be significantly less than the effect obtained from it.
Development and implementation of a management analysis system at enterprises should be based on following principles:
Management analysis advocates in the unity of the analysis of production and financial indicators for making tactical and strategic management decisions for the effective functioning of the enterprise in market conditions;
Management analysis should be complex, which provides for the study of the economic and technical aspects of production, as well as the relationship with it social and natural conditions;
· consistency implies the analysis of the enterprise as an integral system.
1.2 Management analysis as a management function

Control functions appeared as a result of division, specialization of managerial labor, since the effectiveness of such an approach to managing an organization, in which powers are delegated, has been proven.
Analysis, including managerial analysis, is one of the functions of management (Figure 1.4).
Management analysis- this is the basis of the management process, since:
1) management analysis is one of the functions of management - the management process;
2) management analysis permeates the entire management process. He precedes decisions and actions, justifies them, monitors their implementation and argues measures to improve the efficiency of the organization in the subsequent decision-making;
3) analysis (in particular, managerial) as independent view professional activity can be represented in the organization by a separate regular activity of the management apparatus.
Economic management analysis in the management process acts as feedback element between the controlling and the controlled system.
Control system is a set of bodies (management of an enterprise at different levels), means, tools and management methods.
Controlled system is an economic process (most often, a production process).
Management analysis allows you to reduce the uncertainty of the initial information and the risk associated with choosing the right decision.
The success of entrepreneurial activity is largely predetermined by the validity of management decisions generated by the management of the enterprise. However, often decisions made by management do not have a proper economic justification. This is explained, in our opinion, two reasons:
1) leaders rely more on their own organizational skills, intuition and experience, rather than accounting data;
2) in the organization of accounting, including internal production accounting, enterprises are guided mainly by the need to submit financial statements to the tax authorities and comply with the requirements of tax legislation in terms of recognizing certain expenses for tax purposes.
The first stage the establishment of a management system is the establishment of its standards. This is the stage of defining benchmarks against which the activity of the system will be assessed and controlled. When defining standards, the goals of the system's functioning are taken as a basis. They can be described using quantitative, qualitative and temporal variables. Usually, the goals are specified in plans, programs of the system's activities.
Programs and plans are developed with the participation of analysts, whose tasks are to justify the planned indicators and to model the possible results of activities. Setting standards provides a starting point against which to assess the implementation of plans and progress towards the intended goal.
Once the standards have been established and activities have begun, management implements second phase - observation and verification. Examination is a set of measures aimed at ensuring regular observation and periodic inspection of the work, the process of functioning and the results of the economic system. Observation and verification gives the analyst the information he needs, and also allow you to adjust the analysis methods and tools used at the planning stage.
The analysis of the performance indicators of the organization characterizes third stage management process - measuring the actual results achieved. When comparing the achieved results with the standards established at the first stage, the scale of permissible deviations is established first of all.
Deviation size depends on:
· The characteristics of the reference standard itself. For example, a deviation from the interval value of a mandatory economic standard is unacceptable. Deviation from the established amount of risk should be within the limits set by the management of the organization, and all fluctuations are subject to strict control, since they affect the sustainability of the activity as a whole. The amount of administrative costs is less significant and, accordingly, is analyzed with less bias;
· The scale of financial and economic performance indicators. The larger the functioning system, the higher the risks and the greater the likelihood of deviations from the standards;
· The adopted system development strategy. If an enterprise chooses to expand its market position as a strategy, then very often the determination of a decrease in the profitability of certain types of products is a positive factor, because it enables the enterprise to sell its products to a greater extent at an acceptable price for the consumer and occupy a large niche in the product market.
The final stage- taking necessary corrective actions - implies analysis of the relationship between the identified deviations and previous actions to implement the management process organization. The deviations identified at the third stage determine the direction of corrective actions:
· If the deviations are insignificant, management may not make adjustments;
· If deviations are significant, they can be eliminated either by bringing the actual results to the level of standards, or by adjusting the standards themselves. In both cases, a justification is provided based on the results of the conducted economic analysis;
· An extreme case of evaluating the considered management process may be the opinion about the incorrect setting of the very goal of the activity. Then the organization's development strategy is adjusted (changing the target group of customers, their industry affiliation, changing sales markets, another business organization) or a decision is made to liquidate the business.
1.3 Directions and main stages of management analysis

Directions of management analysis directly related to the processes of production and economic activities of the organization and with the resources used in these processes.
Economic analysis always serves management purposes as a means of substantiating management decisions at all stages of an organization's activities.
Let's reflect in the form of a block diagram all the processes of production and economic activities of the organization in relation to resources.
Production and economic activities is the imposition of processes on resources. The "input" is resources, material flows. Resources go through various processes, including production. Then they "come out" in the form of results (finished products, profits, financial transactions).
The presentation of the management process in the form of blocks makes it possible to trace in detail all areas of economic analysis that occurs in each block, and more clearly track the objects of management and financial analysis.
Directions of management analysis enterprises are resource analysis (1, 2, 3) and results analysis (5, 6). If we turn to the processes of production and economic activity, then the directions of management analysis will cover the flows of the groups "A" and "B", and also partially - "C".
All other elements belong to the realm of financial analysis.
For a high-quality management analysis of all of the above areas, it must be performed, observing the following main steps.
1. Setting the goal of the analysis. Development of tasks for its implementation. Formulation and coordination of the assignment with the customer.
2. Organization of the analysis process. Issues are being resolved: coordination of tasks with the customer, determination of the circle of specialists, coordination of the terms of work, scheduling of work, determination of the form of presentation of the material.
3. Selection of the system of indicators required for this analysis.
4. Selection of information sources.
5. Processing and analysis of the information received.
6. Calculation and analytical procedures:
o assessment of the state of the issue at the time of making a management decision;
o assessment of the efficiency of the object of analysis;
o detailed analysis;
o study of cause-and-effect relationships within the object, factor analysis, identification and systematization of the most important factors.
7. Formalization of analysis results.
8. Development of recommendations based on the results of the analysis:
o systematization of positive and negative factors in the development of the economic system;
o proposals for the search, identification and mobilization of reserves for increasing the efficiency of the economic system.
9. Variant tree. Development of the largest possible number of management decisions in accordance with the obtained analysis results.
10. Analysis of options. Comparative analysis developed options according to the established criterion (system of indicators). Choosing the best option.
11. Implementation of the selected option. Registration of the analysis results, transfer of the project to the customer, implementation of the solution.
12. Analysis of the effectiveness of management decisions:
o analysis as a continuous process of comparing performance results;
o final analysis based on the results of the solution implementation;
o analysis of the performance of the indicators of the business plan;
o correction of the decision.
The composition and content of the analysis stages are determined by the analyst based on the efficiency criterion. Applied to economic analysis efficiency can be described by the simultaneous observance following conditions:
· Sufficiency of the analysis results for making management decisions;
· Efficiency;
· Rational (reasonable) cost of the analysis.
1.4 Economic and technical-organizational features of various industries for the purposes of management analysis

Satisfaction of the whole variety of material and non-material human needs gives rise to the presence of a large number of enterprises that produce a variety of different goods, products, works, services or are engaged in their promotion to the end consumer.
Currently, all institutions, enterprises and organizations operating in Russia classified by economic activity.
Industrial enterprises can carry out their activities in the mining and processing industries.
Within the framework of extractive industries allocate:
Mining coal, brown coal and peat;
· Extraction of crude oil and natural gas, provision of services in these areas;
· Mining of uranium and thorium ores;
· Mining of metal ores;
· Extraction of other minerals.
TO processing industries relate:
· production food products including drinks and tobacco;
Textile and clothing industry;
· Wood processing and production of wood products;
· Pulp and paper production;
· Publishing and printing activities;
· Production of coke, oil products and nuclear materials;
· chemical production;
· Manufacture of rubber and plastic products;
· Manufacture of other non-metallic mineral products;
· Metallurgical production and production of finished metal products;
· Manufacture of machinery and equipment;
· Manufacture of vehicles and equipment;
· Processing of secondary raw materials;
· Production and distribution of electricity, gas and water;
· Other production.
Separate from industry are rural and forestry and the provision of services in these areas, fishing and fish farming.
In addition to the sphere of material production, there are also industries (types of activities) where enterprises perform work or provide services... This group includes construction, wholesale and retail, transport(land, air, water, auxiliary and additional transport activities), connection.
Other types of commercial activities can be conditionally combined into a large group service companies:
· Activities of hotels and restaurants;
· Operations with real estate;
· Rent of machinery and equipment without an operator;
· Rental of household goods and personal items;
· Activities related to the use of computers and information technology;
· Research and development;
· Activities for the organization of recreation and entertainment, culture and sports;
· Provision of personal services;
· Provision of other types of services.
It should be noted that financial activities (including financial intermediation, insurance, auxiliary activities in the field of financial intermediation and insurance) although it consists in the provision of certain financial, etc. .................

Management accounting is a system of accounting, planning, control, analysis of information on costs and results of economic activities required by management personnel to manage the activities of the company.

Management analysis- a comprehensive analysis of the internal resources and external capabilities of the enterprise, aimed at assessing the current state of the business, its strengths and weaknesses, and identifying strategic problems.

The purpose of management analysis this is the provision of information to owners and (or) managers (other interested parties) for making management decisions, choosing development options, determining strategic priorities.

Management analysis shows: what prevents effective placement of valuables; whether there is a vacuum or duplication of functions in the control system; whether there is a conflict of rights; are there coordination mechanisms and are they cumbersome; whether the executive vertical and horizontal links are effectively used; whether authority and responsibility are balanced; is there a division of power, is there an excessive concentration of it in one person to the detriment of the rest, or, conversely, its dispersion; whether the management system is adequate for the selected market segment, organizational structure and personnel.

Management analysis methods are subdivided into sociological and analytical.

1. Sociological methods

1.1. The survey method is focused on obtaining information from direct participants in the investigated processes or phenomena. This method has several types: group and individual questionnaires; postal, press and telephone survey; formalized, focused and free interviewing.

1.2. The observation method is focused on a sufficiently extended collection of information, carried out simultaneously with the development of the studied phenomena (problems). Types of observation: field and laboratory, systematic and non-systematic, included and not included, structured and unstructured.

1.3. Experimental method - focused on testing the viability of the studied phenomenon (problem). Types of experiments: field, laboratory, linear, parallel, etc.

1.4. Document analysis method - focused on using the entire completeness of information that can be contained in a document. Types: qualitative (traditional) and formalized (content - analysis) analysis.

2. Analytical methods include:

2.1. Comparison method (comparison of comparable indicators to determine deviations from planned indicators, establish their causes and identify reserves). The main types of comparisons used in the analysis: reporting indicators with planned indicators; planned indicators with indicators of the previous period; reporting indicators with indicators of previous periods; performance indicators for each day; indicators of comparison with the average industry data; indicators of the technical level and quality of products of this enterprise with the indicators of similar enterprises; performance indicators of one division with similar performance indicators of other divisions; indicators of comparison of business and personal qualities of some employees with similar qualities of others (possibly by pairwise comparison); indicators of comparison of individual indicators with the average for the division; indicators of work results before and after the introduction of any innovations, innovations. Comparison requires ensuring comparability of the compared indicators (uniformity of assessment, comparability of calendar dates, elimination of the influence of differences in volume and range, quality, seasonal characteristics and territorial differences, geographical conditions, etc.).

2.2. Index method (decomposition by factors of relative and absolute deviations of the generalizing indicator). It is used in the study of complex phenomena, the individual elements of which are immeasurable. As relative indicators, indices are needed to assess the fulfillment of planned targets, to determine the dynamics of phenomena and processes.

2.3. Balance method (comparison of interrelated indicators in order to find out and measure their mutual influence, as well as calculate reserves for increasing production efficiency). When using the balance method of analysis, the relationship between individual indicators is expressed in the form of equality of the totals obtained as a result of various comparisons.

2.4. Method of statistics (reflection of digital indicators characterizing the course of various processes, states of objects with a frequency established for research purposes). In a statistical study, the following stages are distinguished: registration, accounting of primary data using special forms; systematization and grouping of data according to certain criteria; presentation of data in a form that is convenient for perception and analysis; analysis to clarify the essence of the ongoing processes and the interrelationships of their constituent elements.

2.5. The method of chain substitutions (obtaining corrected values of a generalizing indicator by comparing the values of two adjacent indicators in a chain of substitutions).

2.6. Elimination method (highlighting the action of one factor on the generalizing indicators of organizational activity).

2.7. Graphical method (a means of illustrating processes, calculating a number of indicators, formalizing analysis results). The graphic representation of economic indicators is distinguished by purpose (comparison charts, chronological and control-plan charts), as well as by the method of construction (linear, bar, circular, volumetric, coordinate, etc.). With the correct construction, graphic tools have clarity, expressiveness, accessibility, contribute to the analysis of phenomena, their generalization and study.

2.8. Functional and cost analysis (selection of the most optimal options that determine decisions in the current or planned conditions).

Fundamental features in the content and organization of financial and management analysis

Classification signs	Financial (external) analysis	Management (internal) analysis
1. Purpose of the analysis	Assessment of the composition and structure of the enterprise's property, the intensity of the use of capital, solvency and financial stability and the use of profit, forecasting income and flows Money, identification of the dividend policy carried out by the management of the enterprise.	Studying the mechanism for achieving maximum profit and increasing the efficiency of management, developing the most important issues of the enterprise's competitive policy and programs for its development for the future, substantiating management decisions to achieve specific production goals.
2. Object of analysis	An economic entity as a whole, its financial position.	Various aspects of production and financial activities of structural units of an economic entity.
3. Subjects of analysis (performers)	Individuals and organizations outside this enterprise (managers and analysts of interested firms, special companies involved in the analysis of reports according to generally accepted methodology, credit agencies, etc.)	Various organizational structures within the business department and individuals responsible for the analysis, laboratories, bureaus, groups, accounting, departments, managers, as well as external consultants for analytical work (professionals).
4. Organization of the analysis (frequency)	They are carried out periodically at least once a year, as well as as reports are submitted to the relevant authorities (to the tax inspectorate - quarterly to the statistical office - quarterly, etc.)	It is carried out as necessary on an irregular basis, primarily in those areas where there is a decline in production, a crisis situation, an increase in costs, a decrease in profitability and product quality, a lag in competition, etc.
5. Information base of analysis	Financial statements (forms No. 1, 2, 4, 5).	Data of primary accounting and operational accounting, sample surveys, regulatory and reference information, parametric data, acts of audits and inventories, analytical calculations, as well as information obtained from competitors in the process of industrial espionage.
6. Availability of information	Open to all consumers, formed on the basis of public reporting.	Represents a trade secret, used for on-farm management.
7. Consumers of information	Shareholders, investors, banks, suppliers and buyers, tax inspectorates, issuers, the Central Bank, other legal entities and individuals interested in the financial stability of the enterprise, as well as competitors, hired personnel and trade union associations, executive authorities, statistical offices, institutions of social protection of the population ...	Company managers, board of directors, directors of branches and subsidiaries, shop managers, foremen, foremen, etc.
8. Use of accounting systems	Strictly systematic analysis based on financial statements.	Not necessarily a systematic analysis. The data of accounting, operational and statistical accounting are used, as well as any other information suitable for achieving the set goal.
9. Information meters	Mostly cost meters.	Any measuring instruments: cost, natural, labor and conditionally natural.
10. Use of methods of analysis	Groupings, establishing the influence of inflationary factors; comparative, structural and coefficient analysis; methods of factor analysis.	Statistical and mathematical methods, elimination, comparisons, graphs, complex assessments, etc.
11. Direction of analysis	To give a reasonable assessment of the financial position of the company, to interpret analytical calculations in a qualified manner.	Identify reserves for cost reduction and profit growth, substantiate management decisions for their mobilization into production.
12. Freedom of choice in the analysis	Compulsory adherence to generally accepted principles of its conduct according to the accounting data.	There are no established norms for its implementation, there are no generally accepted methods. The criterion is suitability, effectiveness.
13. Forms of generalization	Tabular material with initial and calculated analytical data compared with standard coefficients. Written interpretation of analytical data.	Report on the analysis, development of programs for the implementation of sound management decisions.
14. Type of analysis	External, retrospective, thematic.	Internal, operational, ongoing, complex.
15. Degree of reliability	In many respects it is subjective, schematic, insignificant in terms of the number of analytical indicators; cannot be accurate due to deliberate distortion of financial statements to conceal profit and disguise the mechanism of its receipt. This situation is corrected by audits.	Depends on the objectives of the conduct, uses strictly reliable primary data, confirmed by the audit team and the internal audit team.
16. Place of decision making based on the analysis results	Outside the activities of the analyzed enterprise, most often on the basis of veiled data and even deliberately distorted, falsified enterprises that submit reports for disclosure in order to avoid, for example, excessive taxation, etc.	Managers and directors of the enterprise, heads of their departments, the information is deeply grounded, compiled on the basis of verified objective data used to manage their enterprise.

Management analysis uses the entire range of economic information, is operational in nature and is completely subordinate to the will of the organization's management. Only such an analysis allows us to realistically assess the state of affairs in the organization, to study the structure of the cost of not only all manufactured and sold products, but also its individual types, the composition of commercial and administrative expenses, and especially carefully examine the nature of responsibility officials for the implementation of the business plan.

Management analysis data play a decisive role in the development of the most important issues of the organization's competition policy: improving technology and organization of production, creating a mechanism for achieving maximum profit. Therefore, the results of the management analysis are not subject to publicity, they are used by the management of the organization to make managerial decisions, both operational and prospective. The differences between the characteristics of financial and management analysis are more clearly presented in the table.

Comparative characteristics of the types of analysis

Comparison area	The financial analysis	Management analysis
Information Users	Internal, Third Party, Interested	Heads of the organization and its divisions
Analysis objects	Organization as a whole	Organization as a whole and its subdivisions
Sources of information	Accounting forms	Complex of economic information
Measurement units for calculating indicators	Monetary form	Natural and monetary form
Frequency of analysis	According to the reporting dates (quarter, year)	As required and for internal regulations
Availability of results information	Available to everyone	Strictly confidential (only for managers of the organization)

Target

Purpose of the analysis

Organization and information support of management analysis

The analysis of any of the issues of the economic activity of the enterprise should be carried out in several stages: 1) development of a plan and methods of analysis, clarification of objects and responsible executors; 2) collection and evaluation of information; 3) clarification of methods and techniques of analysis; 4) processing information and solving the assigned analytical tasks; 5) the formulation of conclusions and proposals.

To create an analysis information base, you must:

Establish the volume, content, types, frequency of analysis;

Determine the methodology for solving individual problems, a system of indicators, factors;

To clarify on the basis of the adopted methodology the decision methods;

Determine the general need for information on tasks;

Eliminate duplication of information by examining the relationship of analytical tasks;

Determine the volume, content, frequency, sources of information for the formation of an information base for the analysis of economic activity.

For a high-quality management analysis of all the above areas, it must be carried out, observing the following main steps.

1. Statement of the purpose of the analysis. Development of tasks for its implementation. Formulation and coordination of the assignment with the customer.

2. Organization of the analysis process. Issues are being resolved: coordination of tasks with the customer, determination of the circle of specialists, coordination of the terms of work, scheduling of work, determination of the form of presentation of the material.

3. Selection of the system of indicators required for this analysis.

4. Selection of sources of information.

5. Processing and analysis of the information received.

6. Carrying out calculation and analytical procedures:

Assessment of the state of the issue at the time of making a management decision;

Evaluation of the efficiency of the object of analysis;

Detailed analysis;

The study of cause-and-effect relationships within the object, factor analysis, identification and systematization of the most important factors.

7. Registration of the analysis results.

Systematization of positive and negative factors in the development of the economic system;

Proposals for the search, identification and mobilization of reserves for increasing the efficiency of the economic system.

9. Variant tree. Development of the largest possible number of management decisions in accordance with the obtained analysis results.

10. Analysis of options. Comparative analysis of the developed options according to the established criterion (system of indicators). Choosing the best option.

11. Implementation of the selected option. Registration of the analysis results, transfer of the project to the customer, implementation of the solution.

12. Analysis of the effectiveness of management decisions:

Final analysis based on the results of the solution implementation;

Analysis of the performance of the indicators of the business plan;

Correction of the solution.

Indicators used in management analysis

Profitability(profitable, useful, profitable), relative indicator economic efficiency... Profitability comprehensively reflects the degree of efficiency in the use of material, labor and monetary resources, as well as natural resources.

Indicators of the use of means of production:

Fund profitability

Return on assets

Capital intensity

Capital-labor ratio

Indicators of the use of objects of labor

Material consumption

Material efficiency

Indicators of production and sales of products

The rhythm coefficient is calculated as the sum of the products counted towards the fulfillment of the plan for the rhythm (the actual indicator within the plan) for the planned production output.

Indicators of the financial condition of the enterprise

TBd = Vyr * Cost per / (Vyr - Cost per) in den terms Tbn = Zpost / (Tssht - Average per) in kind

Solvency

Payment = asset / debts of the enterprise (its accounts payable, attracted capital)

The financial stability ratio of the organization Kfu = (SK + DFO) / WB

Far Eastern Federal District - long-term financial liabilities

SK - equity

WB - balance sheet currency

Planning and control of distribution costs. Key indicators in the analysis

Treatment costs- these are the costs (costs) associated with the process of bringing goods from producer to consumer, expressed in value (monetary) form.

The level of distribution costs is the ratio of the sum of distribution costs to the value of turnover, expressed as a percentage. This indicator characterizes the quality of the trade organization's work. The better a trade organization works, the lower the level of its distribution costs, and vice versa.

The planning of distribution costs is carried out independently by each enterprise. The distribution cost plan is an integral part of the calculations to justify the profit plan. In addition, cost planning allows you to organize control over the use of funds, compliance with the saving regime.

The plan of distribution costs reflects their total amount, the level as a percentage of turnover, as well as the amount and level of expenses by item of expenditure.

The task of planning distribution costs is to determine a reasonable amount of costs that will ensure the fulfillment of the turnover plan, high quality work, rational use of resources and obtaining the necessary profit.

The following information is used to plan distribution costs:

Materials of analysis of distribution costs for previous years, materials of audits, inspections, allowing to reveal the facts of irrational use of resources.
Developed plans for trading activities (turnover in general and by assortment, commodity stocks and etc.).
Applicable norms and standards: depreciation rates, rates of fuel consumption, electricity, packaging materials, etc.
Current tariffs for electricity, fuel prices, tariffs for transport services, utilities, etc.
The amount of taxes established by legislative acts, etc.

Circulation costs are characterized by:

The absolute amount of distribution costs for a certain period (month, quarter, year).
The level of distribution costs.
Deviation in the level of distribution costs
Deviation in the amount of distribution costs
Index (dynamics) of the level of distribution costs

When comparing the distribution costs of the reporting year with the plan and with the last year, as well as the developed plan of distribution costs with the reporting year, a number of indicators are calculated:

Deviation in the level of distribution costs (the size of the change in the level of distribution costs)

a) for the reporting year in comparison with the plan

U.N.O. = U and. O. fact. reporting - U and. O. reporting plan

"-" shows the savings in distribution costs.

"+" Shows the overexpenditure of distribution costs.

b) for the reporting year compared to last year

U.N.O. = U and. O. fact. reporting - U and. O. fact. of the past

"-" shows a decrease in the level of distribution costs.

"+" Shows an increase in the level of distribution costs.

Deviation in the amount of distribution costs.

a) absolute deviation

Actual amount of costs - Actual amount of distribution costs

circulation of the reporting year last year

b) Relative deviation (savings or cost overruns)

E (P) = Deviation in the level of costs Actual sales

Index (dynamics) of the level of distribution costs.

Ui.o. = U and. O. reporting 100%

U and. O. of the past

The rate of change in the level of distribution costs

T = Ui.o. - 100 %

and shows the intensity of changes in the level of costs.

IO structure analysis

Treatment costs

bringing goods from producer to consumer. They include

expenses for the delivery, storage and sale of goods. Treatment costs

can be expressed in absolute sum (IO) and as a percentage of

turnover. The last indicator is usually called the level

distribution costs (UIO). It is calculated by the ratio of the sum

costs of circulation of goods (TO):

UIO = - x 100%.

The level of distribution costs shows the percentage of

distribution costs in the value of goods sold. By its size

judge the effectiveness of the use of material and labor

resources of a trading enterprise.

According to the degree of dependence on the volume of trade turnover costs

calls are divided into conditionally constant and conditionally variable.

Conditional variable costs vary in proportion to the volume

turnover, and their level remains unchanged. These include:

Fare;

Sales staff salaries;

Contributions to the Social Protection Fund;

Costs for storage, part-time work, sorting, packaging

Financial expenses for servicing borrowed funds;

Packaging costs;

Losses, shortages and technological waste of goods, etc.

The amount of conditionally fixed costs does not depend on the volume

turnover, only their level changes: with an increase in volume

turnover level of distribution costs decreases, and vice versa. TO

these include:

Expenses for the lease and maintenance of buildings, structures, premises

and inventory;

Depreciation of fixed assets and intangible assets;

Repair costs of fixed assets;

Leasing payments;

Salaries of management personnel;

Deterioration of workwear, of little value and wear out

items;

Labor protection costs;

The costs of organizing and managing trade, etc.

The relationship between turnover and the amount of distribution costs

can be expressed by the formula:

IO = TO x UPI / 100 + A,

and between the turnover and the level of distribution costs:

UIO = A / TO x 100 + UPI,

where A is the sum of fixed distribution costs;

UPI - the level of variable costs as a percentage of turnover,

To calculate the influence of these factors on the amount of distribution costs

use the chain substitution method

IOpl = Topl x UPIpl / 100 + Appl

IOusl1 = TOP x UPIpl / 100 + Apl

IOusl2 = TOP x UPIF / 100 + Apl

IOf = TOP x UPIF / 100 + Af

E (n) uo = ∆Vio * TO / 100

IO factor analysis

Treatment costs are the costs of trade enterprises for

bringing goods from producer to consumer.

Due to the fact that the growth of trade turnover should be accompanied by an increase in costs, it is necessary to identify whether the costs change proportionally in relation to the growth of trade turnover. To assess the effectiveness of the change, management needs to determine whether the increase in sales justifies the increase in costs associated with it, or whether the increase in costs outpaces the increase in turnover and, thus, the additional costs do not sufficiently contribute to the increase in sales. Having data on variable and fixed costs, it is possible to identify the value of relative savings or cost overruns, the effect of changes in turnover on the value of costs.
Let's define the relative cost savings and the impact of changes in turnover on costs.
1) The values of absolute savings are determined by the amount of costs, by their level, by the amount of variables and the amount of fixed costs.
2) Find the amount of costs adjusted to the last year (And corrected).
And korr = (Iper pr x T p to / 100) + Hypost pr,
where Iper pr is the sum of variable costs of the previous period;
T r to - the rate of growth of trade turnover in percent;
Hypost pr - the sum of the fixed costs of the previous period
To determine the amount of costs adjusted to last year, the sum of the variable costs of the previous period is multiplied by the growth rate of turnover in percent. The multiplication of only the variable part of costs is due to the fact that variable costs change in proportion to the change in turnover. The result obtained is added to the value of the fixed costs of the previous period.

The adjusted value of costs shows what the amount of costs will be natural for a given change in turnover. Therefore, the excess of the adjusted amount of costs over the actual means a relative saving in the amount of the difference between them, and the excess of the actual amount of costs over the adjusted amount indicates a relative cost overrun.
3) The relative savings (cost overruns) of distribution costs are determined as the difference between the reported and adjusted costs:
E ed = I otch - I corrected;
A negative sign indicates cost savings, and a positive sign indicates cost overruns.
4) Find the effect of changes in turnover on the value of distribution costs And then:
And then = And scorr - And so on,
where And corre - the adjusted amount of costs,
And so on - the sum of the actual costs of the previous year.
find by subtracting from the adjusted amount of costs their actual size of the previous year.
5) Determine the adjusted level of distribution costs of the URI corrected:
UrI scorr = (I scorr / TO report) x 100
for the last year is defined as the ratio of the adjusted amount of costs to the reported turnover.
6) Determine the relative cost savings by the level (E yi):
E ui = urI otch - urI scorr
The adjusted cost is deducted from the reported cost level.
7) Find the effect of changes in trade on the level of distribution costs of the URI then:
UrI to = UrI scorr - UrI pr
The influence of turnover by level is found as the difference between the adjusted cost level and the level of the previous period.
In the event of inflation, the reported values of turnover and distribution costs are replaced by the given (comparable) values.

The labor force includes that part of the population that has the necessary physical data, knowledge and skills in the relevant industry. Sufficient provision of enterprises with the necessary labor resources, their rational use, a high level of labor productivity have great importance to increase production volumes and improve production efficiency. In particular, the volume and timeliness of all work, the efficiency of the use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the provision of an enterprise with labor resources and the efficiency of their use.

The analysis of labor indicators is one of the main sections of the analysis of the work of enterprises.
The main tasks of the analysis effective use of labor resources are:
-Study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by categories and professions;
-determination and study of indicators of staff turnover;
- identification of reserves of labor resources, their more complete and efficient use.
The efficiency of the use of production resources affects all the qualitative indicators of the activity of a business entity - cost, profit, etc. Therefore, when evaluating business partners it is necessary to analyze along with the indicators of fixed assets and material resources and generalizing indicators of the efficiency of the use of labor resources.
When conducting a comprehensive analysis of the use of labor resources
consider the following indicators:
- provision of the enterprise with labor resources;
-characteristic of the movement of labor;
-social protection of members labor collective;
-use of the fund of working time;
-productivity of labor;
-profitability of personnel;
- labor intensity of production;
-analysis of the payroll;
-analysis of the effectiveness of the use of the payroll;

To characterize the movement of labor, the dynamics of the following indicators is calculated and analyzed:

the coefficient of turnover for the reception of workers (Kpr):

retirement turnover ratio (Кв):

staff turnover rate (Km):

the coefficient of the constancy of the composition of the personnel of the enterprise (Kpc):

The reserve for increasing output due to the creation of additional jobs is determined by multiplying their growth by the actual average annual output of one worker:

where RVP is the reserve for increasing production output; RKR is a reserve for increasing the number of jobs; ГВф - the actual average annual output of the worker.

Factor analysis of VD

Factor analysis of gross income

The following factors affect gross income:

Price changes;

Change in the volume of trade;

Average gross income.

Influence of turnover = (Tf - Tpl) * UVDpl / 100

due to price changes = (Тf - Тс) * UVDpl / 100

due to changes in the physical volume of goods turnover = (Тс - Тпл) * УВДпл / 100

Change in the level of gross income = (UVDf - UVDpl) * Tf / 100

Where Tf is the actual turnover

TPL - planned turnover

Тс - comparable commodity turnover Тс = Тф / price index price index = Р1 / Р0

The concept of management analysis, its goals, tasks and features

Management analysis is a comprehensive analysis of the internal resources and external capabilities of an enterprise, aimed at assessing the current state of the business, its strengths and weaknesses, and identifying strategic problems.

Target management analysis is the provision of information to owners and (or) managers (other stakeholders) for making management decisions, choosing development options, and determining strategic priorities.

Purpose of the analysis

Studying the mechanism for achieving maximum profit and increasing the efficiency of management, developing the most important issues of the enterprise's competitive policy and programs for its development for the future, substantiating management decisions to achieve specific production goals.

The main tasks of management analysis are:

Assessment of the economic situation;

Identification of positive and negative factors and causes of the current state;

Preparation of accepted management decisions;

Identification and mobilization of reserves for increasing the efficiency of economic activity.

features of management analysis:

Comprehensive study of all aspects of the enterprise's activities;

Integration of accounting, analysis, planning and decision making;

Use of all available sources of information;

Orientation of results to the management of the enterprise;

Lack of regulation from the outside;

Maximum privacy of the analysis results in order to preserve commercial secrets.

Financial analysis is part of a general, complete analysis of economic activities, which consists of two closely interrelated sections:

o financial analysis,

o production management analysis.

An approximate diagram of the analysis of economic activity is shown in Fig. 9.1.

The division of the analysis into financial and management is due to the existing in practice division of the accounting system on the scale of the enterprise into financial accounting and management accounting. This also gives rise to the division of analysis into external and internal. This division of analysis for the enterprise itself is somewhat arbitrary, because internal analysis can be viewed as a continuation of external analysis and vice versa. In the interests of the cause, both types of analysis feed each other with basic information.

Financial analysis based on data from financial statements only acquires the character of an external analysis, i.e. analysis carried out outside the enterprise by interested counterparties, owners or government agencies. An analysis based on only reported data contains a very limited part of information about the activities of the enterprise and does not allow disclosing all the secrets of the company.

The features of external financial analysis are:

o plurality of subjects of analysis, users of information about the activities of the enterprise;

o variety of goals and interests of the subjects of analysis;

o availability of standard methods, accounting and reporting standards;

o focus of analysis only on public, external reporting of the enterprise;

o limitation of the tasks of analysis as a consequence of the previous factor;

o maximum openness of the analysis results for users of information about the activities of the enterprise.

o analysis of absolute indicators of profit;

o analysis of the relative indicators of profitability;

o analysis of the financial condition, market stability, balance sheet liquidity, solvency of the enterprise;

o analysis of the effectiveness of the use of borrowed capital;

o economic diagnostics of the financial condition of the enterprise and rating assessment of issuers.

On-farm financial analysis uses as a source of information, in addition to financial statements, also other data of system accounting, data on technical training production, regulatory and planning information, etc.

The main content (tasks) of on-farm financial analysis can be supplemented by other aspects that are important for optimizing management, for example, analysis of the efficiency of capital advance, analysis of the relationship between the costs of profit turnover. In the system of on-farm management analysis, it is possible to deepen financial analysis by attracting data from management production accounting, in other words, it is possible to conduct a comprehensive economic analysis and assess the effectiveness of economic activity. Financial and production analysis are interconnected when justifying business plans, when monitoring their implementation, in the marketing system, i.e. in the system of production management and sales of products, works and services, focused on the market.

The features of management analysis are:

o orientation of the analysis results for their management;

o use of all sources of information for analysis;

o lack of regulation of outside analysis;

o the complexity of the analysis, the study of all aspects of the enterprise;

o integration of accounting, analysis, planning and decision making;

o maximum confidentiality of the analysis results in order to preserve trade secrets.

The key issue for understanding the essence and effectiveness of financial analysis is the concept of economic activity (business) as a stream of solutions for the deployment of resources (capital) in order to make a profit. Making a profit is the ultimate goal of the economic activity of the enterprise, not only because as a result of this, the economic situation of the enterprise improves, but most importantly, obtaining sufficient profit is necessary to preserve the economic viability of the enterprise, to preserve the possibility of further capital investment.

Regardless of the area in which the business is carried out (trade, service, production), the ultimate goal does not change. It boils down to the fact that the initial capital in the form of cash through certain time expands to an economically advantageous amount (production potential) to reimburse these funds and obtain sufficient profit.

The whole variety of solutions to achieve this goal can be reduced to three main areas:

o decisions on the investment of capital (resources);

o operations carried out using these resources;

o determination of the structure of the financial business.

Timely and high-quality provision of these areas of financial decisions is the essence of financial analysis, considered as a whole, regardless of whether it is external or internal.