Economic analysis. Test tasks Goals and content of economic analysis
1. The concept of economic analysis, its content in modern economic conditions. Subject and objects of analysis of economic activity.
Economic analysis is a scientific way of understanding the essence of economic phenomena and processes, based on dividing them into their component parts and studying them in all their diversity of connections and dependencies.
By using planning the main directions and content of the activities of the enterprise, its structural divisions and individual employees are determined. His main task is to ensure the systematic development of the enterprise and the activities of each of its members, identifying ways to achieve the best final production results.
To manage production, you need to have complete and truthful information about the progress of the production process and the implementation of plans. Therefore, one of the functions of production management is accounting , ensuring the collection, systematization and synthesis of information necessary for production management and monitoring the progress of plans and production processes.
Analysis of economic activities is the link between accounting and management decision making. During the process, accounting information undergoes analytical processing: the achieved performance results are compared with data for past periods of time, with indicators of other enterprises and industry averages; the influence of various factors on the results of economic activity is determined; shortcomings, errors, unused opportunities, prospects, etc. are identified. With the help of ACD, comprehension and understanding of information is achieved. Based on the results of the analysis, management decisions are developed and justified. Economic analysis precedes decisions and actions, justifies them and is the basis of scientific production management, increasing its efficiency.
Consequently, economic analysis can be considered as an activity for preparing data necessary for scientific justification and optimization of management decisions.
Subject AHD are cause-and-effect relationships of economic phenomena and processes. Knowledge of cause-and-effect relationships in the economic activities of enterprises allows us to reveal the essence of economic phenomena and processes and, on this basis, give a correct assessment of the results achieved, identify reserves for increasing production efficiency, and justify plans and management decisions. Classification, systematization, modeling, measurement of cause-and-effect relationships is the main methodological issue in ACD.
AHD objects are the economic results of economic activity. For example, in an industrial enterprise, the objects of analysis include the production and sale of products, their cost, the use of material, labor and financial resources, financial results of production, the financial condition of the enterprise, etc.
Thus, the main difference between an object and an object is that the object includes only the main, most significant properties and characteristics from the point of view of this science. In our opinion, such an essential feature of ACD are cause-and-effect relationships in the economic activities of organizations.
3. The purpose and objectives of the analysis of economic activity. Relationship between economic activity analysis and other sciences.
The main tasks of the ACD of a business entity.
1. Studying the nature of the operation of economic laws, establishing patterns and trends of economic phenomena and processes in the specific conditions of the enterprise.
2. Scientific substantiation of current and future plans. Without deep economic analysis results of the enterprise's activities over the past years (5-10 years) and without reasonable forecasts for the future, without studying the patterns of development of the enterprise's economy, without identifying shortcomings and errors that have occurred, it is impossible to develop a scientifically based plan or choose the best option management decision.
3. Control over the implementation of plans and management decisions, over the economical use of resources. The analysis should be carried out not only to state the facts and evaluate the results achieved, but also to identify shortcomings, errors and operational impact on economic processes. It is for this reason that it is necessary to increase the efficiency and effectiveness of analysis.
4. Study of the influence of objective and subjective, internal and external factors on the results of economic activity.
5. Search for reserves for increasing the efficiency of the enterprise based on the study of advanced experience and achievements of science and practice.
6. Assessing the results of the enterprise’s activities in terms of fulfilling plans, the achieved level of economic development, using existing opportunities and diagnosing its position in the market of products and services.
7. Assessing business and financial risks and developing internal mechanisms for managing them in order to strengthen the market position of the enterprise and increase business profitability.
In general, ACD as a science is a system of special knowledge related to the study of economic development trends, scientific justification of plans, management decisions, monitoring their implementation, assessment of achieved results, search, measurement and justification of the value of economic reserves for increasing production efficiency and the development of measures to their use.
Economic analysis is very closely related to a number of economic and other disciplines, knowledge of which is necessary for a qualified analysis of the economic activities of an enterprise.
First of all, among the sciences with which ACD is associated, it is necessary to highlight economic theory, which, by studying economic laws and the mechanism of their action, creates a theoretical basis for the development of all economic disciplines. When conducting analytical studies, it is necessary to take into account the effect of these laws. In turn, ACD contributes in a certain way to the development of economic theory. Numerous analytical studies accumulate information about the manifestation of certain economic laws. The study of this information allows us to formulate new, previously unknown laws, and make global forecasts for the development of the country’s economy or the world economy.
Similarly, the connection between analysis and sectoral economies. It is impossible to carry out an in-depth analysis of the economic activities of an enterprise without knowing the economics of the industry and the organization of production at the enterprise being analyzed. In turn, the results of economic analysis are used to improve the organization of production, introduce scientific organization of labor, best practices, etc. The analysis contributes to the economic recovery of specific enterprises and the industry as a whole.
Economic analysis is closely related to planning and enterprise management. Planning materials are widely used in the analysis. Therefore, the analyst must have a good knowledge of the basics of state regulation of the economy and the methodology for planning the production of the analyzed enterprise. At the same time, scientifically based planning and management of the national economy and enterprises cannot be carried out without the widespread use of the results of economic analysis. It creates an information base for developing plans and selecting the most appropriate management decisions.
Relationship between analysis and accounting also has a reciprocal character. On the one hand, information accounting are the main source of information when analyzing economic activities. Without knowing the accounting methodology and the content of reporting, it is very difficult to select the necessary materials for analysis and check their quality. On the other hand, the requirements that are put before the analysis are one way or another redirected to accounting. In order to provide analysis with high-quality information, make it more timely, truthful, accurate, detailed to the required extent, accessible and understandable, the entire accounting system is constantly being improved. To make accounting and reporting more analytical, the forms and contents of registers, document flow procedures, etc. are periodically changed.
A similar relationship appears between analysis and audit. The main purpose of the audit is to assess the reliability of the accounting information used to analyze and control the activities of the enterprise. At the same time, analytical procedures are widely used in the audit process to prove the reliability of accounting and reporting and diagnostics financial condition enterprises.
Economic analysis is also closely related to the theory of finance, enterprise finance, financial management, and banking management. Without knowledge of the theory of finance, the current procedure for financing and lending, relations with financial and credit authorities and institutions, it is impossible to conduct a qualified analysis of economic activity. In turn, tax rates, conditions for obtaining loans, interest rates for using loans and other financial and credit instruments are constantly are improved taking into account the results of the analysis, which shows the effectiveness of the impact of these levers on the results of activities of business entities.
For a comprehensive study of all aspects of economic activity of business entities, the analysis also uses statistical accounting and reporting data. Performing analytical calculations, constructing tables, groupings, graphs, etc. require knowledge of statistical methods of information processing. In turn, the analysis data is used by statistics to establish trends and patterns of mass economic phenomena.
Thus, to conduct a qualified analysis of an enterprise’s activities, a deep knowledge of macro- and microeconomics, management, marketing, accounting, statistics, computer science and many other sciences is required.
Analysis is one of the general methods of understanding nature and society. Analysis of economic activity consists of the study of economic processes and phenomena, the factors and causes that determined them, the assessment of production and economic activities, scientific justification business plans and monitoring their implementation.
There are economic analysis, which makes it possible to study economic processes at the macro level (for example, at the level of the national economy and individual industries), and economic analysis at the micro level, i.e. analysis of the activities of individual organizations and their internal structural divisions.
Analysis of economic activity is constantly developing as a scientific direction, its methodology is being improved, and computer technology and other tools are being widely introduced into the practice of analytical work. technical means collecting and processing information, using economic and mathematical methods for studying economic processes. Raising the theoretical level of economic analysis is facilitated by the study, generalization and use of advanced experience in analytical work.
Carrying out analysis contributes to the intensification of national production, the introduction of scientific and technological achievements into the work of organizations. With the help of economic activity analysis, the economic mechanism, planning and management are improved. This is the most important tool that provides scientific prediction of the prospects for the activities of individual economic entities.
Subject analysis of economic activity are the cause-and-effect relationships of economic phenomena and processes that need to be investigated. This allows us to reveal the essence of economic phenomena and processes, give a correct assessment of the results achieved, identify reserves for increasing production efficiency, and justify plans and management decisions.
In accordance with another approach, the subject of analysis of economic activity is the production and marketing, supply, financial, economic and other economic activities of organizations, their structural divisions and associations. This activity is manifested in a system of indicators reflected in planning, accounting, reporting and other sources of information.
The object of analysis can be the financial and economic activities of the organization as a whole, its individual parties or business processes. In the first case, we talk about a comprehensive analysis, in the second, about a thematic one.
The financial and economic activities of an organization as a general object of analysis are divided into:
- - on economic processes;
- - financial results obtained under the influence of objective and subjective factors and reflected in the economic information system.
Thus, purpose analysis of economic activity is the assessment of achieved results and identification of reserves for increasing the efficiency of an economic entity.
Tasks analysis of economic activity are related to its content and subject, as well as the socio-economic tactics and strategy of the organization for the short and long term. These tasks can be summarized as follows:
- 1) research into the nature of the action economic laws, establishing patterns and trends economic development in the operating conditions of a specific commercial organization;
- 2) scientific basis current and future business plans, ensuring their reality and optimality. Without a deep economic analysis of the company's performance over the past years (3~5 years) and reasonable forecasts for the future, as well as identifying existing shortcomings and errors, it is impossible to develop a scientifically based business plan, choose best option management decision;
- 3) control over the implementation of business plans and management decisions, economical use of production and financial resources. A number of economists deny this function of economic analysis, attributing it exclusively to accounting. Of course, accounting performs control functions at the time of recording, summarizing and systematizing information about business transactions and processes. However, this does not exclude control during the implementation of economic analysis, which is carried out not only for the purpose of ascertaining facts, but also for the purpose of identifying shortcomings and errors for operational impact on the controlled object;
- 4) assessment of the results of a commercial organization’s activities in the implementation of business plans, the achieved level of development, and the use of existing opportunities. Objective assessment contributes to the growth of production and sales, increasing their efficiency;
- 5) search for internal untapped reserves for increasing the efficiency of production, economic and financial activities based on studying the experience of industry leaders and achievements of science and practice;
- 6) development of measures to use internal reserves and eliminate the influence of negative factors.
Analysis of economic activity is closely related to accounting (managerial and financial) accounting, statistics, economics of organizations, marketing, finance and other economic disciplines.
There are no hard boundaries between economic sciences. When distinguishing the content of accounting and economic analysis, we will keep in mind that accounting is the main source of information for conducting economic analysis.
Experts estimate that approximately 70% of the information used in economic analysis is created in the accounting process, and the rest - in the planning, management and statistical processes.
It is quite natural that accountants were the first to analyze the economic activities of organizations. Each accountant, having drawn up a balance sheet, will certainly show interest in assessing the property status of the organization and the sources of formation of property, find out the positive and negative aspects in the financial position of the organization, the reasons for its financial instability, insolvency, etc.
Thus, it seems necessary to consider the analysis of economic activity as a tool for the management system in an organization, used to select areas for investing capital and forecasting individual indicators and financial activity as a whole.
Analysis of economic activity is used in marketing, production management, and financial management, since these services in their activities must be guided by accounting information and economic analysis in order to develop optimal management decisions.
Self-test questions
- 1. What is the essence of business analysis?
- 2. What is the difference between macro- and microeconomic analysis?
- 3. What is the role of analysis in managing an organization and improving the efficiency of its activities? Why is it increasing at the present stage?
- 4. What are the objectives of business analysis?
- 5. What is the content of the analysis of economic activity as a science?
- 6. What is the subject and objects of analysis of economic activity?
- 7. What is the connection between business analysis and other sciences?
Topic: “Economic analysis, its role in the management system”
Economic analysis is:
a) independent science;
b) part of the science “Management”;
c) special science;
d) part of the science “Accounting”.
Economic analysis is one of the functions:
a) management;
b) accounting;
c) financial management;
d) planning.
Economic analysis:
a) managerial and external financial;
b) continuous and selective;
c) functional-cost, comparative, factor, marginal, balance and correlation;
Indicate the sequence of stages of making a management decision:
a) analytical support;
b) the act of making a decision;
c) information support;
By subjects of management (by users) there are... economic analysis:
a) complex, local and thematic;
c) technical and economic, socio-economic, foreign economic, environmental and marketing;
d) periodic and one-time non-periodic.
The main approach to studying the economic analysis of an enterprise’s activities is:
a) assessment of the enterprise management system;
b) a comprehensive study of the enterprise’s activities;
c) definition " bottlenecks» production;
d) systematization of accounting data.
Economic analysis primarily contributes to:
a) justifying plans and making management decisions;
b) identifying reserves for increasing production efficiency;
c) assessing the performance of enterprises.
In a management system, economic analysis refers to:
a) controlled system;
b) control system;
c) management functions.
Features of economic analysis of commercial activities in conditions market relations are as follows:
a) changing the purpose and timing of the event;
b) changing its tasks and functions;
c) inconsistency of the initial information;
d) participation of middle level managers.
Economic analysis as a science belongs to the group of economic sciences:
a) abstract;
b) applied;
c) sectoral;
d) special.
Topic “Subject, objectives, content and types of economic analysis”
1. Objective conditions for distinguishing economic analysis into an independent science are the presence of: a) an independent subject of research, an independent research method, objects of study of personnel, accumulation of a knowledge system;
b) an independent subject of research, the universality of methods of analysis, subjects of analysis, objects of study, the needs of economics in this science;
c) the subject of research, the universality of research methods, subjects of study, connections between objects of analysis, personnel training systems;
d) an independent subject of research, a set of methods, objects and features of the economy.
The subject of economic analysis is:
a) cause-and-effect relationships of economic phenomena and processes at the macroeconomic level;
b) economic processes at the enterprise level, their socio-economic efficiency, economic results of economic activity;
c) various socio-economic phenomena at the industry level;
d) the external environment of the enterprise.
The question that most fully answers the essence of analysis in terms of the difference between economic analysis and accounting is:
a) what happened (happened) in the reporting period in the financial and economic activities of the enterprise?
b) what happened?
c) how did it all happen?
d) how did it all happen and what will happen?
The purpose of economic analysis of economic activity is to:
a) information and analytical support for the functioning of the enterprise’s accounting system;
b) collection, processing, transmission and storage of information about the activities of the enterprise;
c) information and analytical support for management decisions;
d) information and analytical support for audit activities.
The functions (tasks) of economic analysis of economic activity do not include:
a) search for reserves for increasing the efficiency of the enterprise;
b) development of a pricing strategy for new product;
c) studying the influence of internal and external factors on the results of economic activities;
d) assessment of the results of the enterprise’s activities in implementing the adopted management decisions.
a) a synonym for the concept “subject of economic analysis”;
b) a synonym for the concept of “object” of economic analysis;
c) a set of concepts “subject”, “object and method” of economic analysis.
b) objectives and goals;
c) standards;
d) acts of inspections by regulatory organizations.
A systematic approach to the study of objects of economic analysis means that:
a) during research they move from general factors to specific ones;
b) each economic phenomenon is considered as a system consisting of many interconnected elements;
c) during research they move from specific factors to general ones;
d) during the study, quantitative connections between objects are revealed.
According to the methods of studying objects, economic analysis is distinguished:
a) functional-cost, comparative, factor, marginal, balance sheet and correlation;
b) managerial and external financial;
c) continuous and selective;
d) prospective (preliminary), operational and current (retrospective).
According to spatial characteristics, economic analysis is distinguished:
a) continuous and selective;
b) complex, local and thematic;
c) intra-farm and inter-farm;
d) technical and economic, socio-economic, foreign economic, environmental and marketing.
a) complete and selective;
b) continuous and thematic;
c) complex and thematic.
According to the time of implementation, economic analysis is divided into:
a) current and future;
b) continuous and thematic;
c) complex and thematic.
Accounting operational and statistical accounting and reporting refer to... source of analysis:
a) accounting;
b) off-account;
c) primary;
d) complex.
Establish the correspondence of the indicated characteristics to the types of economic analysis. Type of economic Characteristics of analysis 1. Social - a) study of intra-economic and external economic information for the purpose of justifying management decisions; b) study of the external environment of the enterprise’s functioning, the sales market for products, its competitiveness, supply and demand for it, pricing policy; 2. Marketing c) study of the interaction of social and economic processes, their influence on each other and the economic results of economic activity;
d) studying the holistic properties of economic activity, identifying comprehensive connections and dependencies between various parties and aspects of this activity. 1. 15. The most significant is the connection between economic analysis and such related science as:
a) management;
b) statistics;
c) accounting;
d) economic theory.
Topic: “Method and methodology of economic analysis”
Indicate the sequence of stages of implementation of analytical work at the enterprise:
a) comparison of actual indicators with plan indicators, data from previous years and indicators of similar enterprises;
b) conducting factor analysis of the main indicators;
c) bringing the source information into a comparable form;
d) identifying reserves for increasing production efficiency.
The method of economic analysis means:
a) an analytical method developed in dynamics;
b) multiple correlation method;
c) a dialectical way of approaching the study of economic processes.
The fundamental principles of the method of economic analysis are not reflected by the following feature of dialectics:
a) unity of analysis and synthesis;
b) study of economic phenomena in their interrelation;
c) study of economic phenomena in development and dynamics;
d) unity and struggle of opposites.
a) operations research method;
b) trend analysis;
c) coefficient analysis;
d) horizontal analysis.
An analysis method that involves comparing homogeneous objects to find similarities or differences between them is called:
a) graphic;
b) factorial;
c) selective and continuous observation;
d) comparison.
Economic and mathematical methods of analysis include:
a) calculus of variations;
b) trend analysis;
c) factor analysis;
d) vertical analysis.
a) general and specific;
c) quantitative, structural and qualitative.
When studying cause-and-effect relationships, indicators are divided into:
a) general and specific;
b) generalizing, particular and auxiliary;
c) factorial and effective.
The final stage of studying economic activity is:
a) summarizing the results of the analysis;
b) development of organizational and technical recommendations;
c) drawing up a report;
d) informing labor collective about the results of the analysis.
The method of cognition of objects and phenomena, based on the decomposition of the whole into its component parts, and the study of them in interrelation, interdependence and interdependence is called:
a) synthesis;
b) deduction;
c) logic;
d) analysis.
Stages of analytical research:
a) studying the activities of the enterprise, measuring the influence of factors on performance indicators;
b) collection of analytical information, calculation economic indicators, study of the relationship between factor and performance indicators;
c) preparing a research program, collecting analytical information, summarizing the influence of factors;
d) preparation of a research program, collection of analytical information, calculation of economic indicators, generalization of the influence of factors.
The determining factors when constructing a system of analytical indicators are:
a) the purpose of the analysis, the depth of the study, the degree of synthesis of conclusions, information base;
b) purpose of analysis, depth of research, degree of detail, information base;
c) the purpose of the analysis, research methodology, degree of detail, information base;
d) purpose, methods and information base of the analysis.
Isolating the constituent elements of certain economic phenomena in order to highlight the most significant and main thing in the object being studied is called:
a) systematization;
b) generalization;
c) detail.
If we use the induction method, the study of economic processes begins with:
a) identifying the main objects of analysis;
b) assessment of a separate economic fact;
c) finding optimal solutions;
d) conducting an audit of financial statements.
To study the relationships between the studied indicators, a comparison is made:
a) planned indicators with actual ones;
b) actual indicators with standard ones;
c) parallel and dynamic series.
Topic: “Methods of deterministic factor analysis”
Factor analysis is:
a) a method for finding the optimal solution to an economic problem;
b) a method for studying the relationship between environmental and economic processes;
c) a method for identifying reserves for increasing production efficiency through more complete use of available resources;
d) a method aimed at identifying the influence of factors on the growth and level of performance indicators.
The most universal method of factor analysis is: a) the method of chain substitutions;
b) index method;
c) method of relative differences;
d) integral method.
Factor model Y = (X - X2) X3 refers to the number:
a) additive models;
b) multiplicative models;
c) multiple models;
d) additive-multiplicative models.
Mathematical equation Y - ^ Xi - X1 + X2 + X3 + + Xn, reflecting the relationship between the effective
creator with several factors
The method of their transformation (modeling) is not applied to the class of multiple deterministic factor models:
a) lengthening the factor system;
b) expansion of the factor system;
c) reduction of the factor system;
d) bifurcation of the factor system.
Mathematical equation Y - a + b, reflecting the relationship of the effective indicator with several factors
tory indicators, belongs to the type... factor models.
When using the method... the magnitude of the influence of factors is calculated by multiplying the absolute increase in the value of the factor under study by the basic (planned) value of the factors that are located to the right of it in the model,
and on the actual value of the factors located in the model to the left of it.
Mathematical equation Y ---, reflecting the relationship of the performance indicator with several factors
tory indicators, belongs to the type... factor models.
An analysis method in which the effect of a number of factors on a performance indicator is excluded and one of them is isolated is called:
a) dynamics series;
b) elimination;
c) detail;
d) balance sheet links.
The mathematical equation Y - (a + b) c, reflecting the relationship of the performance indicator with several factor indicators, belongs to the type... factor models:
a) additive;
b) multiplicative;
c) multiples;
d) mixed (combined).
Mathematical equation Y - ПXi - X1 X2 -X3 ...Xn, reflecting the relationship of the performance indicator
with several factor indicators, belongs to the type... factor models.
The factor model expansion method assumes:
a) decomposition of factors into components;
b) multiplying factors by the same number;
c) multiplication and division of factors by different numbers;
d) multiplication and division of factors by the same number.
Elimination is used in a methodical manner:
a) equity participation;
b) balance sheet;
c) comparisons;
d) chain substitutions.
The chain substitution method uses:
a) sequential replacement of the reporting value of partial indicators included in the calculation formula with their basic value and measuring the impact of the replacement on the change in the value of the effective indicator;
b) selective replacement of the reporting value of partial indicators included in the calculation formula with their basic value and measuring the impact of the replacement on the change in the value of the effective indicator;
c) sequential replacement of the basic value of partial indicators included in the calculation formula with their reporting value and measurement of the impact of the replacement on the change in the value of the effective indicator;
d) independent arbitrary substitution of partial indicators included in the calculation formula and replacement of basic indicators with actual ones.
15. Using the integral technique allows you to avoid the following disadvantage of the chain substitution method:
a) a strict procedure for replacing the basic values of factors with actual ones;
b) the complexity of calculations;
c) additional calculation of growth rates of indicators;
d) drawing up analytical models.
Topic "Analysis labor resources»
The use of working time is characterized by the following indicator:
a) average hourly output;
b) staff turnover rate;
c) duration of the working day;
d) acceptance turnover.
The use of labor resources and the wage fund is considered effective if:
a) the average wage growth index is ahead of the annual output growth index per employee;
b) the growth index of annual output per employee is ahead of the growth index of average wages;
c) the rate of growth in wages outpaces the rate of growth in productivity;
d) the rate of growth in wages is equal to the rate of growth in productivity.
To analyze the qualitative composition of the enterprise’s labor resources, personnel grouping by:
a) age;
b) education;
c) work experience and qualifications;
d) positions held.
The personnel turnover rate for retirement is defined as the ratio of the number... to the average number of personnel:
b) resigned employees;
The turnover ratio for personnel retirement is determined as the ratio of the number of employees who quit
The relative deviation of the actual value of the wage fund (WF) from the planned value is calculated using the formula:
a) the actual value of the wages and salaries - the planned value of the wages and salaries;
b) the actual value of the wages and salaries - the planned variable part of the wages and salaries x the revenue growth rate coefficient + the planned constant part of the wages and salaries;
c) the actual value of the wages and salaries - the planned value of the wages and salaries x the revenue growth rate coefficient;
d) planned value of the wages and salaries x coefficient of revenue growth rate - actual value of the wages and salaries.
Average annual production in value terms per person average employee defined as:
a) the ratio of the cost of production to the average number of production workers;
b) the ratio of the average number of production workers to the cost of production;
c) the product of the share of production workers in the total number of personnel by their average annual output;
d) the product of the level of capital-labor ratio by the average number of employees.
To characterize the movement work force use the coefficient:
a) turnover for hiring workers;
b) turnover on disposal;
c) staff turnover;
d) updates.
The use of labor resources and the wage fund is effective if:
a) the rate of growth in wages outpaces the rate of growth in productivity;
b) the rate of growth in labor productivity outstrips the rate of growth in wages;
c) the average salary growth index is ahead of the annual output growth index per employee;
d) the average salary growth index is equal to the growth index of the annual output of one employee.
The staff turnover rate is defined as the ratio of the number... to the average number:
a) hired personnel;
b) resigned employees;
c) employees who quit due to at will and for violation of labor discipline;
d) employees who have worked the entire year.
Establish the correspondence of the indicated indicators to the assessment of labor productivity and the efficiency of use of the wage fund: Assessment
Indicators 1. Labor productivity
a) average hourly production by one worker, the share of wages in the cost of production, the time spent on performing a unit of a certain type of work;
2. Efficiency of using the wage fund
b) revenue per ruble of wages, profit per ruble of wages, the share of wages in one ruble of revenue, the share of wages in the cost of production;
c) labor intensity of products, the share of wages in one ruble of revenue, the share of wages in the cost of production, the time spent on performing a unit of a certain type of work;
d) average annual and average hourly output per worker, output in value terms per average employee, labor intensity of products 1. The turnover ratio for hiring personnel is defined as the ratio of the number of hired personnel to:
a) the number of personnel at the beginning of the year;
b) number of personnel at the end of the year;
c) average number of personnel;
d) the number of average annual employees.
The relationship between labor productivity and the size of its remuneration is expressed by the indicator:
a) revenue per average annual employee;
b) revenue per ruble of wages;
c) profit per average annual employee;
d) gross output per average annual worker.
The number of personnel of the enterprise increased by 12 people and amounted to 98 people in the reporting year. Labor productivity increased from 5,400 thousand rubles. up to 5600 thousand rubles The increase in production obtained due to the growth of labor productivity is equal to... thousand rubles:
The labor productivity of one worker in primary production increased by 2%, and wage with charges - by 4%. This indicates:
a) reducing the length of the day;
b) irrational relationship between the growth rate of labor productivity and the growth rate of wages;
c) labor intensity of products and capital-labor ratio.
Topic: “Analysis of the composition, movement and efficiency of use of fixed production assets”
1. The capital productivity of fixed assets is:
a) the ratio of the cost of annual sales to the average annual cost of fixed assets;
b) the ratio of the average annual cost of fixed assets to the cost of annual product sales;
c) the ratio of the cost of annual product sales to the amount of net profit;
d) the ratio of the cost of annual product sales to capital intensity.
If the rate of capital-labor ratio exceeds the growth rate of capital productivity, the following development path prevails at the enterprise:
a) extensive;
b) intense;
c) mixed;
d) combined.
The level of fixed asset costs per unit of production is determined using the indicator:
a) capital-labor ratio;
b) capital intensity;
c) capital productivity;
d) capital security.
If the growth rate of capital-labor ratio exceeds the growth rate of capital productivity, then the enterprise is dominated by... the development path:
a) extensive;
b) intense;
c) mixed;
d) combined.
The coefficient... represents the ratio of the residual value of fixed assets to their original (full) value as of the corresponding date.
The use of fixed assets is considered effective if the relative increase:
a) products exceed the relative increase in the value of fixed assets;
b) the value of fixed assets exceeds the relative increase in profit;
c) depreciation charges exceed the relative increase in production costs;
d) products exceed the relative increase in profit from sales.
The active part of the enterprise's fixed production assets includes:
a) industrial buildings;
b) structures and transmission devices;
c) machinery and equipment;
d) land plots.
The retirement rate of fixed assets is calculated as the ratio of the cost:
a) retired fixed assets in the reporting period to the value of fixed assets at the end of the period;
b) retired fixed assets in the reporting period to the cost of fixed assets at the beginning of the period;
c) fixed assets at the end of the period to the cost of retired fixed assets in the reporting period;
d) fixed assets at the beginning of the period to the cost of retired fixed assets in the reporting period.
To analyze the movement of fixed production assets, the following coefficients are used:
a) serviceability and wear;
b) capital-labor ratio and energy-labor ratio;
c) renewals and disposals;
d) capital productivity and capital intensity.
The capital intensity of production is determined by the ratio:
c) revenue from sales of products to the average annual cost of fixed assets;
d) energy capacity of the enterprise to the average number of personnel.
Extensive factors of production development are considered to be an increase in:
a) capital productivity and the amount of fixed assets;
b) labor productivity and number of employees;
c) capital intensity and labor intensity of products;
d) material productivity and material intensity of products.
The wear rate is calculated as the ratio:
a) the cost of accrued depreciation of fixed assets to their original cost;
b) the residual value of fixed assets to their original cost;
c) the cost of accrued depreciation of fixed assets to their value at the end of the period;
d) the cost of accrued depreciation of fixed assets to their value at the beginning of the period.
The capital-labor ratio is determined by the ratio:
a) the average annual cost of fixed assets to revenue from sales of products;
b) the average annual cost of fixed assets to the average number of personnel;
c) the energy capacity of the enterprise to the average number of personnel;
d) energy capacity of the enterprise to revenue from product sales.
Determine how the capital intensity of products changed in the reporting year based on the following data: sales revenue in the reporting year - 7500 thousand rubles, last year - 6500 thousand rubles; the average annual cost of fixed assets in the reporting year is 6,300 thousand rubles, last year - 5,900 thousand rubles:
a) increased by 0.09 rubles;
b) decreased by 0.07 rubles;
c) increased by 0.16 rubles;
d) has not changed.
Determine the relative savings (overexpenditure) of fixed assets using the following data: the average annual cost of fixed assets in the reporting year - 8263 thousand rubles, in the previous year - 8053 thousand rubles; cost of production in the reporting year - 11,953 thousand rubles, in the previous year - 11,074 thousand rubles:
a) overexpenditure 210 thousand rubles;
b) savings of 429 thousand rubles;
c) savings of 656 thousand rubles;
d) saving 210 thousand rubles.
Topic “Analysis of the use of material resources”
Rational use of material resources is not a growth factor:
a) cost of production;
b) profit from sales;
c) return on assets;
d) profitability of sales.
Determine the rate of increase in material productivity based on the following data: revenue from product sales in the reporting year - 4932 thousand rubles, in the previous year - 4099 thousand rubles; costs of labor items in the reporting year - 2340 thousand rubles, in the previous year - 2200 thousand rubles:
Product material intensity is defined as the ratio:
a) the amount of material costs to the cost of production;
b) the cost of products to the amount of material costs;
c) the amount of material costs to the total cost of production;
d) the total cost of production to the amount of material costs.
Indicate the sequence of solving quotients analytical tasks when analyzing the use of material resources:
a) justification of the optimal need for material resources;
b) assessment of the efficiency of use of material resources;
c) analysis of the validity of standards for the consumption of material resources;
d) assessment of the impact of the efficiency of use of material resources on the amount of material costs.
The value of the material cost coefficient... indicates savings in material resources for production compared to established standards:
a) more than 0;
b) more than 1;
c) less than 0;
d) less than 1.
Determine the influence of extensive (material input) and intensive (material output) factors in the use of material resources on the increase in production based on the following data. Revenue from sales of products for the reporting year - 4932 thousand rubles, for the previous year - 4099 thousand rubles; costs of labor items in the reporting year - 2340 thousand rubles, in the base year - 2200 thousand rubles:
a) the influence of the extensive factor - a decrease in revenue by 104 thousand rubles, the influence of the intensive factor - an increase of 937 thousand rubles;
b) the influence of the extensive factor - a decrease in revenue by 19 thousand rubles, the influence of the intensive factor - an increase of 852 thousand rubles;
c) the influence of the extensive factor - an increase in revenue by 222 thousand rubles, the influence of the intensive factor - an increase of 611 thousand rubles;
d) the influence of the extensive factor - an increase in revenue by 315 thousand rubles, the influence of the intensive factor - an increase of 518 thousand rubles.
General indicators of the efficiency of use of material resources do not include:
a) material intensity of products;
b) material productivity;
V) specific gravity material costs in cost;
d) absolute value of material costs.
The most general indicator of the efficiency of use of material resources is:
a) material productivity;
b) material intensity of products;
c) profit per ruble of material costs;
d) the share of material costs in the cost price.
The level of expenditure of material resources for the production of a unit of product is determined using the indicator:
a) material productivity;
b) material consumption;
c) capital intensity;
d) capital-labor ratio.
Material output according to the previous and reporting year amounted to 24 and 20 thousand rubles. Material costs 12,600 thousand rubles. and 12,800 thousand rubles. The cost of manufactured products is 30,240 thousand rubles. and 25,600 thousand rubles. Reserves for increasing product output by reducing its material consumption are defined as... thousand rubles:
Inverse indicators of the efficiency of use of raw materials and supplies include:
A) material costs, the share of material costs in the cost of production;
b) consumption of basic materials, the share of costs for basic materials in the total amount of material costs;
c) consumption of raw materials per unit of production, material costs for the entire output.
Indicators of efficiency of use of material resources:
a) increasing material intensity, material productivity and profit by 1 ruble. material costs;
b) increasing material intensity, reducing material productivity and profit by 1 ruble. material costs;
c) reducing material consumption, increasing material productivity and profit by 1 ruble. material costs;
d) reduction in material intensity, material productivity and profit by 1 ruble. material costs.
The main factors influencing material consumption:
a) volume of sales of products (works, services) and cost;
b) volume of sales of products (works, services) and profit;
c) the amount of material and labor costs;
d) the volume of sales of products (works, services) and the amount of material costs for its (their) production.
Effective management of inventories of material resources does not imply:
a) optimization of the size and structure of material reserves;
b) minimizing the cost of maintaining materials inventories;
c) ensuring the effectiveness of control over the movement of materials;
d) minimizing the material turnover ratio.
Topic: Product Cost Analysis
When generating expenses for ordinary activities, cost elements do not include:
a) raw materials and supplies;
b) labor costs;
c) depreciation;
d) other costs.
The main general indicators used in the analysis of the cost of services:
a) cost estimate, calculation of the cost of services;
b) semi-variable and semi-fixed costs;
c) total amount of costs, costs per 1 rub. volume of sales of services, cost per unit of services;
d) direct material costs, direct labor costs, indirect costs.
The main indicator characterizing cost recovery is calculated as:
a) the ratio of profit to the amount of revenue received;
b) the ratio of profit to the amount of costs;
c) the ratio of profit to the average annual value of total capital;
d) the ratio of profit to the average annual value of individual components of capital.
The structure of the cost of products (works, services) is influenced by the following factors:
a) change in the physical volume of sales of services;
b) specifics of the industry, geographical and climatic conditions, technical and organizational level of the enterprise;
c) the level of variable costs per unit of production and the amount of fixed costs for the entire output of products (works, services);
d) the level of variable costs per unit of services and the amount of fixed costs for the entire output of services, prices for services.
The objective reason for the increase in production costs is:
a) level of automation and mechanization of production processes;
b) inflationary rise in prices for consumed material resources;
c) level of labor organization;
d) level of technological development of production.
When production volume changes, semi-fixed costs in the unit cost of production:
a) grow in proportion to the increase in production volumes;
b) constitute a constant value;
c) decrease in proportion to the decrease in production volumes;
d) decrease in proportion to the increase in production volumes.
In deterministic factor analysis of the cost per unit of production for its individual types, the following is not taken into account:
a) volume of production;
b) product structure (range);
c) the level of specific variable costs per unit of production;
d) level (value) of fixed costs.
Determine the relative deviation in the cost of production of the reporting year to the level of the base year, if the cost of production in the base year is 111.7 million rubles, in the reporting year - 124.3 million rubles; products of the base year - 149.8 million rubles, the reporting year - 160.2 million rubles:
a) 12.6 million rubles;
b) 19.8 million rubles;
c) 4.9 million rubles;
d) 12.6 million rubles.
The full, or commercial, cost of production differs from the value of production cost by the amount:
a) depreciation charges;
b) deferred expenses;
c) costs of selling products;
d) other costs.
The following data on the enterprise are available: production volume - 1200 products, specific variable costs - 1.5 thousand rubles, fixed costs - 1400 thousand rubles. Determine how the cost of production per unit of product will change with an increase in production volumes by 15%:
a) will decrease by 153 rubles;
b) will decrease by 225 rubles;
d) will increase by 225 rubles.
Absolute deviation in total cost products sold in the reporting year to the level of the base year is determined by:
a) as the difference between the cost of production of the reporting year and the cost of production of the base year, adjusted for the growth rate of production in the reporting year;
b) as the difference between the cost of products sold in the reporting and base year;
c) as the difference between the cost of production of the reporting year and the cost of production of the base year, adjusted for the inflation index in the reporting year;
d) as the difference between the cost of products sold in the reporting year and sales revenue in the base year
The following data on the enterprise are available: production volume - 1200 products, specific variable costs - 1.5 thousand rubles, fixed costs - 1400 thousand rubles. Determine how the cost of production per unit of product will change with an increase in production volumes by 15%:
a) will decrease by 6%;
b) will decrease by 15%;
c) will remain at the same level;
d) will decrease by 6.4%.
Determine the absolute deviation in the cost of production of the reporting year to the level of the base year, if: the cost of production in the base year is 111.7 million rubles, in the reporting year - 124.3 million rubles; products of the base year - 149.8 million rubles, the reporting year - 160.2 million rubles:
a) 12.6 million rubles;
b) 19.8 million rubles;
c) 4.9 million rubles;
d) 12.6 million rubles.
Establish compliance of the designated types of costs with the criteria for their classification.
Classification criterion Cost type
Cost elements a) direct and indirect costs;
b) material costs, labor costs, social contributions, depreciation, and other costs;
c) raw materials and materials, purchased products, semi-finished products and production services
Method of distribution of third-party water supply between types of products of enterprises and organizations, fuel and
energy on technological goals, wages of production workers, deductions for social needs, general business expenses;
d) single-element and complex costs
15. Analysis of the structure of costs for production of products and its changes during the reporting period for individual cost elements allows us to estimate:
a) the impact of changes in each item on the amount of absolute savings or cost overruns;
b) the impact of changes in each item on the amount of relative savings or cost overruns;
c) material intensity, labor intensity, capital intensity of production, their impact on cost;
d) material intensity, labor intensity, capital intensity of production, their impact on the turnover of funds.
Topic: “Analysis of the relationship between sales volume, production costs, profit (loss) from sales”
The critical sales volume indicator has practical significance in conditions:
a) increasing demand for the company’s products;
b) reducing demand for the enterprise’s products;
c) constant demand.
The concept of break-even means that:
a) the enterprise operates at a profit;
b) the enterprise operates at a loss;
c) with a given sales volume, the enterprise achieves full coverage of all costs of sold products with revenue, and the profit is zero;
d) with a given sales volume, the enterprise ensures product profitability sufficient to conduct expanded reproduction.
Determining the break-even sales volume of an enterprise graphically involves finding the point of intersection of the lines:
a) fixed and variable costs,
b) variable costs and revenues;
c) fixed costs and revenues;
d) total costs (full cost) and revenue.
Establish the correspondence of the designated characteristics to the types of costs identified on the basis of the relationship with the dynamics of production volume and sales of products. Cost type
Characteristic 1. Conditionally constant
a) the amount of costs increases with increasing production volumes, and the level of costs remains unchanged per unit of production;
b) the amount and level of costs per unit of production do not change with changes in production volumes;
2. Conditional variables
c) the amount and level of costs per unit of production increase in proportion to the increase in production volumes;
d) the amount of costs does not change with increasing production volumes, and the level of costs decreases per unit of output. 1. When reducing fixed costs, the critical sales volume is:
a) will increase;
b) will decrease;
c) will not change;
When the selling price decreases, the critical sales volume is:
a) will increase;
b) will decrease;
c) will not change;
d) will not change or decrease.
The following data are available for the enterprise: sales price of products - 60 rubles, variable costs per unit of production - 35 rubles. For the future, the goal is to increase profits from product sales by 450 thousand rubles. Determine how much it is necessary to increase the volume of product sales to ensure the planned profit growth:
a) by 12,857 units;
b) for 18,000 pcs.;
c) for 7500 pcs.;
d) for 11,250 pcs.
Determine the break-even sales point based on the following data. Revenue from sales of products - 5 million rubles, fixed costs for the whole enterprise - 1.6 million rubles, variable costs for the whole enterprise - 2.7 million rubles:
a) 3.5 million rubles;
b) 1.5 million rubles;
c) 2.3 million rubles;
d) 3.4 million rubles.
With an increase in fixed costs, the margin of financial strength of the enterprise is:
a) will increase;
b) will decrease;
c) will remain unchanged;
d) will increase or remain unchanged.
Determine the break-even volume of production and sales of products in physical units based on the following data. The amount of fixed costs is 5000 thousand rubles; maximum possible production volume - 150,000 pcs.; selling price per unit of production - 430 rubles; variable costs per unit of production - 310 rubles:
a) 41,667 pcs.;
b) 11,628 pcs.;
c) 108,333 pcs.;
d) 138,372 pcs.
Determine the critical (minimum) selling price new products to ensure break-even sales based on the following data. Projected product sales volume for the year is 30,000 units; variable costs per unit of production - 750 rubles; annual amount of fixed costs - 13,500 thousand rubles:
When the level of variable costs per unit of production decreases, the critical sales volume is:
a) will increase;
b) will decrease;
c) will not change;
d) will increase or remain unchanged.
The margin of financial strength (enterprise safety zone) is defined as the difference between revenue and:
a) profit from sales;
b) variable costs;
c) fixed costs;
d) profitability threshold.
Critical sales volume in the presence of a loss on sales:
a) higher than actual sales revenue;
b) lower than actual sales revenue;
c) equal to actual sales revenue.
Demand for the company's products is decreasing. The smallest loss of profit from sales is achieved: a) with a decrease in prices;
b) when the natural volume of sales decreases;
c) with a simultaneous reduction in prices and natural volume.
Topic "Analysis financial results»
Specify the sequence of formation of profit indicators in Form No. 2 “Profit and Loss Statement”:
A) gross profit;
b) profit (loss) from ordinary activities;
c) net profit;
d) profit (loss) before tax.
Establish the correspondence of the indicated calculation formulas to the types of profit. Type of profit
Calculation formulas 1. Net profit
2. Gross profit
a) the difference between gross profit and period expenses (commercial and administrative);
b) the difference between sales revenue and the cost of goods, products, works and services sold;
c) the difference between profit from ordinary activities and extraordinary expenses, taking into account extraordinary income received;
d) the difference between profit before tax and current income tax, taking into account deferred tax assets and liabilities. 2. Profit (loss) from sales according to financial statements is determined as the difference between:
a) gross profit and expenses of the period (commercial and administrative);
b) income from ordinary activities and expenses for ordinary activities;
c) profit before tax and current income tax taking into account deferred tax assets and liabilities;
d) sales revenue and cost of goods, products, works and services sold.
Profit (loss) from... according to Form No. 2 “Profit and Loss Statement” is defined as the difference between profit before tax and current income tax, taking into account deferred tax assets and liabilities:
a) sales;
b) non-operating activities;
c) emergency events;
d) ordinary activities.
A vertical analysis of the income statement suggests:
d) establishing cause-and-effect relationships between the amount of profit and the main factors determining its amount.
Horizontal (dynamic) analysis of the profit or loss statement involves:
a) comparison of each position of the report with the indicators of the base period and determination of absolute and relative deviations;
b) identification of structural changes in the composition of balance sheet profit;
c) determination of the main trend in profit indicators, cleared of random influences;
d) establishing a cause-and-effect relationship between the amount of profit and the main factors determining its amount.
Using deterministic factor analysis of sales profit, the following is estimated:
a) dynamics of formation of financial results;
b) structure of sales profit and net profit;
c) the impact on profit of changes in the main factors of its formation;
d) quality of sources of profit generation.
To calculate the impact of changes in selling prices on profit, you need to:
a) multiply the change in prices by the volume of products sold in the reporting year;
b) multiply the change in prices by the volume of products sold in the base year;
c) the price of the base period is multiplied by the volume of products sold in the reporting year;
d) the price of the base period is multiplied by the volume of products sold in the base year.
The change in profit due to sales volume can be determined:
a) by multiplying the change in sales volume by the profit from the sale of 1 unit. products in the base year;
b) by multiplying the change in sales volume by the profit from the sale of 1 unit. products in the reporting year;
c) by multiplying the sales volume of the base year by the profit from the sale of 1 unit. products in the base year;
d) by multiplying the sales volume of the reporting year by the profit from the sale of 1 unit. products in the base year.
To assess the impact of inflation on financial results, a product price index is used, calculated as the ratio:
reporting reporting basic basic
a) the conditional cost of products of the reporting period at prices of the base period to the cost of products of the period at prices of the reporting period;
b) the cost of products of the reporting period at prices of the reporting period to the conditional cost of products of the period at prices of the base period;
c) the conditional cost of products of the reporting period at prices of the base period to the cost of products of the period at prices of the reporting period;
d) the cost of products of the reporting period at prices of the reporting period to the conditional cost of products of the period at prices of the reporting period.
The cost of production and profit from sales depend... on:
a) directly proportional;
b) indirect;
c) regression;
d) inversely proportional.
Return on sales is:
a) the ratio of profit to sales revenue;
b) the ratio of profit to production costs;
c) the ratio of sales revenue to profit;
d) the ratio of profit to working capital.
The profitability of production activities is calculated as the ratio:
a) profit from sales to the cost of manufactured or sold products x 100%;
b) profit from sales to revenue from the sale of goods, products, works and services x 100%;
c) balance sheet profit to revenue from sales of goods, products, works and services x 100%;
d) net profit to revenue from the sale of goods, products, works and services x 100%.
Establish compliance of the indicated calculation formulas with profitability indicators. Profitability indicator Calculation formulas 1. Profitability a) the ratio of net profit to cost of sales; the number of products produced or sold x 100%;
b) the ratio of profit from sales to revenue from sales of goods, products, works and services x 100%; 2. Profitability c) the ratio of profit from sales to the average annual value of equity capital x assets 100%;
d) the ratio of net profit to the average annual cost of advanced capital x 100%. 2. 15. In general terms, profitability indicators characterize:
A) absolute value effect (profit) received by the enterprise;
b) the ratio of the effect (profit) to cash or consumed resources;
c) return on advanced capital;
d) efficiency of production activities.
Topic: “Analysis of the organization’s property potential”
The following type of financial analysis allows you to analyze the composition and structure of assets and liabilities on the balance sheet of an enterprise:
a) trendy;
b) analysis of relative indicators;
c) vertical;
d) comparative.
On the balance sheet, capital is:
a) funds that can be invested in business activities;
b) investments of owners, capital reserves, funds and profits accumulated during the activities of the organization;
c) authorized capital;
d) intangible assets.
Immobilized assets are shown in:
a) section I of the balance sheet;
b) section II of the balance sheet;
c) profit and loss statement (form No. 2);
d) in the income tax return.
A slowdown in the turnover of an organization’s current assets leads to:
a) growth of assets on the enterprise’s balance sheet;
b) a decrease in the assets of the enterprise’s balance sheet;
c) reducing the balance sheet currency of the enterprise;
d) growth in revenue from product sales.
Own working capital cannot be... the amount of current assets:
a) more;
c) less;
d) equal to or less.
For an enterprise, the most optimal ratio is the growth rate of the value of property (balance sheet currency) of the enterprise (Three), revenue from sales of products (Trv) and profit from ordinary activities (Trp) in the form:
a) Trp > Trv > Tri > 100%;
b) Trp > Trv > Tri > 0%;
c) Three > Trv > Trp > 100%;
d) Three > Trv > Trp > 0%.
In the structure of the enterprise’s total liabilities, a higher share of non-current assets in the property must correspond to:
a) a higher share of equity capital;
b) lower share of equity capital;
c) a higher share of long-term sources of financing (equity and long-term loans);
d) lower share of long-term sources of financing (equity and long-term loans).
The total value of the enterprise’s property according to the balance sheet is determined as:
a) the cost of non-current assets;
b) the amount of non-current and current assets;
c) the amount of non-current assets and inventories;
d) the amount of own and long-term borrowed sources of financing.
The decrease (in absolute terms) in the balance sheet currency for the reporting period indicates:
a) expansion of the volume of economic activity, which is regarded as a positive trend;
b) a reduction in the economic turnover of the enterprise, which may lead to its insolvency;
c) the influence of inflation processes on the value of the enterprise’s assets;
d) slowing down the speed of settlements with debtors and creditors.
Real equity:
a) equal to the book value of the enterprise’s shares;
b) determined by calculation;
c) is determined as the result of section III of the liabilities side of the balance sheet;
d) equal to the value authorized capital enterprises.
For an enterprise, from the point of view of ensuring its solvency and strengthening its financial condition, the most favorable situation is in which:
a) the growth rate of accounts receivable exceeds the growth rate of accounts payable, and the value of the latter is significantly lower than accounts receivable;
b) the growth rate of accounts receivable is lower than the growth rate of accounts payable, and the value of the latter significantly exceeds accounts receivable;
c) balanced growth rates of receivables and payables, and the value of the latter is slightly, but exceeds the value of receivables;
d) balanced growth rates of receivables and payables, and the value of the latter significantly exceeds receivables.
For an enterprise, from the point of view of strengthening its solvency, a more favorable ratio of the growth rates of current assets (Troa) and non-current assets (Trva) is recognized as follows:
a) Troa > Troa > 100%;
b) Troa > Troa > 0%;
c) Trva > Troa > 100%;
d) Troa > Troa > 0%.
The following can be considered as our own sources of financing working capital:
a) profit;
b) profit, surplus working capital at the beginning of the analyzed period, stable liabilities;
c) bank loans;
d) bank loans, accounts payable and other liabilities.
The efficiency of use of the enterprise's property is assessed.
a) coefficient financial stability;
b) accounts receivable turnover;
c) return on assets.
Constant (permanent) capital is...
a) the minimum required part of capital;
b) elements of capital that are constantly present in the balance sheet;
c) capital long time participating in economic turnover in the form of equity capital and long-term liabilities.
Topic: “Analysis of the financial stability of an organization”
The company's own working capital is calculated as follows:
a) the total of section III of the balance sheet minus the total of section I of the balance sheet plus lines 64 and 650 of the balance sheet;
b) the result of section III of the balance sheet;
c) the total of section III of the balance sheet plus lines 640 and 650 of the balance sheet;
Own and long-term borrowed sources of reserves and costs are calculated as follows:
a) the total of section III of the balance sheet minus the total of section I of the balance sheet plus lines 640 and 650 of the balance sheet;
b) the total of section III of the balance sheet minus the total of section I of the balance sheet plus lines 540 and 650 of the balance sheet plus the total of section IV of the balance sheet;
c) balance sheet currency minus the total of section IV of the balance sheet;
d) the result of section IV of the balance sheet.
The main sources of reserves and costs are calculated as follows:
a) the total of section III of the balance sheet plus lines 640 and 650 of the balance sheet plus the total of section IV of the balance sheet plus lines 610 of the balance sheet minus the total of section I of the balance sheet;
b) the total of section III of the balance sheet plus the total of section IV of the balance sheet;
c) balance sheet currency minus the total of section III of the balance sheet;
d) none of the given answers is correct.
Absolute financial stability occurs when:
d) none of the given answers is correct.
Normal financial stability occurs when:
a) inventories (line 210 of the balance sheet) are less than own working capital plus bank loans for inventory items;
b) inventories (line 210 of the balance sheet) are greater than own working capital plus bank loans for inventory items;
c) inventories (line 210 of the balance sheet) are equal to own working capital plus bank loans for inventory items;
d) none of the given answers is correct.
A crisis financial condition of an enterprise occurs when:
a) inventories (line 210 of the balance sheet) are less than own working capital plus bank loans for inventory items;
b) inventories (line 210 of the balance sheet) are greater than own working capital plus bank loans for inventory items;
c) inventories (line 210 of the balance sheet) are equal to own working capital plus bank loans for inventory items;
d) none of the given answers is correct.
The ratio of provision of current assets with own working capital is calculated as follows:
a) the total of section III of the balance sheet is divided by the total of section II of the balance sheet;
b) the total of section III of the balance sheet is divided into line 210 of the balance sheet;
c) (total of section III of the balance sheet + lines 640 and 650 of the balance sheet - total of section I of the balance sheet) / total of section I of the balance sheet;
d) none of the given answers is correct.
The optimal value of the equity capital maneuverability coefficient in many cases is:
How do they relate to each other? standard values financial stability coefficient (A) and autonomy coefficient (B)?
B) A c) A > B;
d) any of the above relationships is possible.
For an organization, a negative value of its own working capital means:
a) high risk of loss of liquidity;
b) low business activity;
c) low economic profitability;
d) high level of creditworthiness.
The essence of financial stability (an absolute indicator of the stability of the financial condition) of an enterprise is:
a) covering short-term debt with cash and active settlements with debtors;
b) provision of reserves with own and borrowed sources of their formation;
c) covering short-term obligations with current assets;
d) the enterprise's availability of industrial reserves.
The agility coefficient of an enterprise's equity capital is defined as the ratio:
a) equity capital to the amount of working capital;
b) working capital to the total amount of borrowed sources;
c) own working capital to the total amount of sources of own funds;
d) working capital to the total amount of sources of own funds.
The coefficient of financial stability (long-term financial independence) is determined on the balance sheet by the ratio:
a) the total for section III of the balance sheet liabilities in relation to the balance sheet currency;
b) the total for section III of the liability side of the balance sheet and the sum of lines 640 “Deferred income”, 650 “Reserves for future expenses” of the balance sheet to the balance sheet currency;
c) the total for section IV of the balance sheet liabilities in relation to the balance sheet currency;
d) results for Sections III and IV liabilities of the balance sheet and the amount of lines 640, 650 of the balance sheet to the balance sheet currency.
The capital structure of an enterprise is characterized by the coefficient:
a) maneuverability of equity capital;
b) security of own funds;
c) financial independence;
d) general coverage.
Determine the debt-to-equity ratio based on the following data: equity - 21 million rubles, non-current assets - 9.1 million rubles, short-term liabilities - 18 million rubles, long-term liabilities - 5.5 million rubles .:
Topic: “Analysis of liquidity and solvency of an organization”
1. When analyzing the financial prerequisites for the insolvency (bankruptcy) of an enterprise in accordance with the current methodology, the coefficient of restoration of solvency for a period of 6 months is calculated if:
a) the enterprise’s equity ratio at the end of the reporting period is greater than 0.1, and the current liquidity ratio is greater than 2;
b) if at least one of the two coefficients is less than the established standard value;
c) if there is a negative trend in non-current assets;
d) if there is a negative dynamics of working capital.
When analyzing the financial prerequisites for the insolvency (bankruptcy) of an enterprise in accordance with the current methodology, it is considered that the enterprise has a real opportunity to restore solvency in the next 6 months if the solvency restoration coefficient is:
a) equal to 0.5;
b) more than 1;
c) less than 1;
d) more than 0.1.
An external sign of bankruptcy of an enterprise is its inability to satisfy the demands of creditors within...
a) 3 months from the date of maturity of the obligation;
b) 6 months from the date of maturity of the obligation;
c) one year from the date of maturity of the obligation.
Indicate the descending sequence of the degree of liquidity of the organization’s assets (from the most liquid to the least liquid assets):
a) accounts receivable;
b) raw materials, materials and other similar values;
c) cash;
d) fixed assets.
Balance sheet liquidity is defined as the degree of coverage:
a) short-term liabilities of the organization with its current assets, the period for converting them into cash corresponds to the period for repayment of the obligations;
b) short-term liabilities of the organization with its current assets;
c) the organization’s obligations with its assets, the period for converting them into cash corresponds to the period for repayment of the obligations;
d) long-term obligations of the organization with its non-current assets.
The liquidity indicator shows what part of the short-term debt the organization can repay in the near future.
Using the data below, determine whether the current ratio at the end of the reporting period meets the standard. The organization's current assets are 53,388 thousand rubles, including deferred expenses - 358 thousand rubles. Short-term liabilities of the organization - 27,290 thousand rubles, including deferred income - 943 thousand rubles:
a) corresponds (greater or equal) to the standard;
b) does not correspond (less) to the standard;
c) by this indicator there is no standard.
Establish the correspondence of the designated balance sheet items to the groups of assets of the organization according to the degree of liquidity. Group of assets Balance sheet items 1. Absolutely a) accounts receivable (payments for which liquid are expected within 12 months after the reporting date) 2. Quickly and other current assets; realizable b) intangible assets, fixed assets, non- 3. Slowly completed construction and other non-current realizable assets; c) short-term financial investments and cash; d) inventories less deferred expenses and accounts receivable (payments for which are expected more than 12 months after the reporting date). The liquidity indicator reflects the projected payment capabilities of the organization, subject to timely settlements with debtors:
a) absolute;
b) fast;
c) current;
To assess the solvency of an organization, the coefficient is calculated:
a) profitability of sales;
b) absolute liquidity;
c) return on equity;
d) turnover Money.
The absolute liquidity ratio (absolute coverage) shows:
a) part of all liabilities that the organization can pay off in the near future using assets;
b) part of all liabilities that the organization can pay off in the near future using its most liquid assets;
c) part of long-term liabilities that the organization can repay in the near future using its most liquid assets;
d) part of short-term liabilities that the organization can repay in the near future using its most liquid assets.
The balance sheet of an organization is considered absolutely liquid if the following ratios are met:
a) Aj > Pn A2 > P2; A3 > P3; A4 > P4;
b) Aj > Pn A2 > P2; A3 > P3; A4 c) Aj > Pn A2 > P2; А3 d) Aj > Пь А2 Current liquidity ratio at the beginning of the reporting year - 2.78, at the end of the reporting year - 2.19. In this case, the coefficient of loss of solvency... is a regulatory limitation.
a) more;
b) less;
d) equal to or greater.
The structure of the organization’s balance sheet is considered satisfactory, and the enterprise is considered solvent if:
a) current liquidity ratio > 2.0, and equity ratio b) current liquidity ratio 0.1;
c) current liquidity ratio d) current liquidity ratio > 2.0, and equity ratio > 0.1.
a) will be able to within the next six months;
b) will not be able to within the next six months;
c) will be able to within the next three months;
d) will not be able to within the next three months.
Topic: “Analysis of an organization’s business activity”
The factor of product competitiveness is:
a) capital intensity;
b) profitability;
c) material consumption;
d) unit price.
The product range of an enterprise is considered to be:
a) absolute differences;
b) equity participation;
c) average percentage;
d) relative differences.
The following indicator more fully and objectively reflects the effectiveness of the enterprise’s core activities:
a) (gross profit) / (sales);
b) (profit from sales) / (sales);
c) (net profit) / (sales);
Indicators of economic efficiency of increasing the technical and organizational level of production do not include incremental indicators:
a) labor productivity, capital productivity, material productivity;
b) the speed of turnover of working capital;
c) volume of production due to intensified use of resources;
d) market value of equity.
The factors of intensive use of resources and intensive development of the enterprise’s economy include:
a) an increase in the number of means and objects of labor used;
b) increasing the amount of labor used;
c) growth in capital productivity, material productivity and labor productivity;
d) increasing the time of resource use.
Sales for the reporting period - 40,000 thousand rubles, for the previous period - 3,000 thousand rubles. The balance sheet currency for the reporting period is 10,000 thousand rubles, for the previous period - 12,000 thousand rubles. At the same time, capital efficiency.
a) decreased;
b) increased;
c) has not changed.
The company's capital turnover ratio is:
a) the quotient of dividing sales revenue by the average amount of funds for the period;
b) the quotient of dividing sales revenue by profit;
c) the quotient of profit divided by the average amount of funds for the period;
d) the quotient of dividing sales revenue by the average value of fixed production assets for the period.
The working capital turnover indicator is used for characterization. organizations:
a) liquidity;
b) business activity;
c) creditworthiness;
d) financial stability.
Determine the duration of the financial cycle based on the following data: inventory turnover - 98.5 days, accounts receivable turnover - 37.3 days, accounts payable turnover - 42.7 days:
a) 103.9 days;
b) 135.8 days;
c) 141.2 days;
d) 93.1 days.
As a result of accelerating the organization’s capital turnover, profitability increases:
a) sales (turnover);
b) production activities;
c) assets;
d) own capital.
The cycle is the period of turnover of material working capital used in the production process, from the moment raw materials are received at the warehouse until the moment of payment for products made from them (collection of receivables).
Determine the change in turnover of working capital if their average annual value in the reporting period increased by 7,850 thousand rubles compared to the previous one, and revenue from product sales increased by 19,625 thousand rubles:
a) acceleration by 2.5 revolutions;
b) deceleration by 2.5 turns;
c) acceleration by 0;
c) acceleration by 0.4 revolutions;
d) deceleration by 3.7 turns.
As a result of a slowdown in the organization’s working capital turnover, the following increases:
a) the amount of revenue from sales;
b) the amount of profit from sales;
c) the need for borrowed funds;
d) return on assets.
Determine the duration of the operating cycle based on the following data. Inventory turnover - 98.5 days, accounts receivable turnover - 37.3 days, accounts payable turnover - 41.7 days:
a) 103.9 days;
b) 135.8 days;
c) 141.2 days;
d) 93.1 days.
Determine the cash turnover of the enterprise based on the following data: sales revenue - 800 thousand rubles, the amount of cash at the beginning of the period - 94 thousand rubles, at the end of the period - 77 thousand rubles:
a) 9.36 revolutions;
b) 8.51 revolutions;
c) 10.39 revolutions;
Economic analysis Natalia Vladimirovna Klimova
Question 3 The purpose and objectives of economic analysis
The purpose and objectives of economic analysis
Target economic analysis of the financial and economic activities of organizations is to search and measure reserves for increasing production efficiency, increasing competitiveness and financial stability. Tasks economic analysis:
Establishing patterns and trends of economic phenomena and processes in the specific conditions of the enterprise. For example, the law of accelerated growth of labor productivity relative to the level of its payment must be fulfilled not only on the scale of the entire national economy, but also at each specific enterprise and in its divisions;
Scientific substantiation of long-term plans and forecasts. Without a deep economic analysis of the enterprise's performance over the past 5-10 years, without identifying existing shortcomings and advantages, it is impossible to develop a reasonable plan or choose the optimal management decision;
Distinguishing between subjective and objective reasons for the deviation of actual indicators from the basic ones and their quantitative measurement;
Assessing the results of the company’s activities in terms of fulfilling plans, the achieved level of economic development, the use of available resources and potential of the organization, choosing the optimal management decision;
Forecasting indicators for the future and developing measures to use identified reserves;
Monitoring the implementation of developed activities, the implementation of planned indicators and the economical use of resources.
This text is an introductory fragment. From the book Analysis of Financial Statements. Cheat sheets author Olshevskaya Natalya11. The purpose and objectives of the analysis of financial statements It is important to navigate in such concepts market economy, How business activity, solvency, creditworthiness, profitability threshold, margin of financial stability, degree of risk, effect financial leverage And
From the book Comprehensive economic analysis of an enterprise. Short course author Team of authors1.1. The concept, subject and tasks of economic analysis The content of economic analysis (EA) is clear from the following definition. EA is a comprehensive systematic study of the economics of enterprises, organizations, all subjects of market relations, as well as their
author Litvinyuk Anna Sergeevna52. The purpose and objectives of the analysis of investment activity The purpose of investment analysis is: an objective assessment of the need, possibility, scale, feasibility, profitability and safety of short-term and long-term investments; definition
From book The financial analysis author Bocharov Vladimir Vladimirovich1.1. The purpose and objectives of financial analysis In modern conditions, the independence of enterprises in making and implementing management decisions, their economic and legal responsibility for the results of economic activity is increasing. Objectively increases
author Olshevskaya Natalya17. The concept and tasks of economic analysis The term “analysis” (from the Greek analysis) means the division of the whole into its component elements, or the decomposition of the object under study into parts, into internal components inherent in this object (mental or real). He performs in
From the book Economic Analysis. Cheat sheets author Olshevskaya Natalya20. Objectives of economic analysis The objectives of economic analysis are related to its content and subject, as well as to the socio-economic tactics and strategy of the enterprise for the short and long term. Some of the most important ones include: reality testing and
From the book Economic Analysis authorQuestion 2 Principles of economic analysis Economic analysis, like any science, has principles or requirements that it must
From the book Economic Analysis author Klimova Natalia VladimirovnaQuestion 4 Classification of types of economic analysis Types of economic analysis are classified: according to the content and completeness of the objects being studied (comprehensive analysis of all economic activities, local analysis of individual divisions, thematic analysis of individual
From the book Economic Analysis author Klimova Natalia VladimirovnaQuestion 10 Information sources of economic analysis All sources of information for economic analysis are divided into planned, accounting and non-accounting. Planned sources include all types of plans that are developed at the enterprise (prospective,
From the book Economic Analysis author Klimova Natalia VladimirovnaQuestion 13 History of the development of economic analysis Economic analysis, like any other science, has its own history of development. It is inextricably linked with the state of the economy of a particular formation. All the changes that occurred were a consequence of improvement
From the book Economic Analysis author Klimova Natalia VladimirovnaQuestion 24 The purpose and objectives of the analysis of the state and use of labor resources The purpose of the analysis is to identify reserves for more rational use number of employees and their working hours, increasing labor productivity and efficiency of fund use
From the book Economic Analysis author Klimova Natalia VladimirovnaQuestion 33 The purpose, objectives and information base of the analysis of production and sales of products The purpose of the analysis is to identify reserves for growth in production and sales of high-quality and profitable goods. Objectives of the analysis: analysis of the dynamics of production levels and
From the book Economic Analysis author Klimova Natalia VladimirovnaQuestion 39 Purpose, objectives and information base for analyzing the costs of production and sales of products The purpose of the analysis is to identify reserves for reducing costs and give a reasonable calculation of the projected cost. Tasks and sequence
From the book Economic Analysis author Klimova Natalia VladimirovnaQuestion 45 Purpose, objectives and information base for analyzing financial results Purpose internal analysis financial results - to identify reserves for profit growth and profitability of the enterprise to increase its level of competitiveness and financial
From the book Economic Analysis author Klimova Natalia VladimirovnaQuestion 53 The purpose, objectives and content of the analysis of the investment activity of an organization Investment activity is a set of measures for investing funds in construction, land plots, technologies, machinery and equipment, intellectual values,
From the book Economic Analysis author Klimova Natalia VladimirovnaQuestion 63 The purpose, objectives and information base of the financial condition analysis The purpose of the financial condition analysis is to identify intra-economic reserves for strengthening financial situation and increasing the solvency of the organization. Tasks
Establish the correspondence of the indicated characteristics to the types of economic analysis.
1. Technical and economic
2. Managerial
Match options:
A. study of internal and external economic information for the purpose of justifying adoption
management decisions
D. study of the interaction of technical and economic processes and their impact on results
Correct answers: 1-D; 2-A of enterprise activity Correspondence options: 2
3. The purpose of economic analysis of economic activity is to:
3. information and analytical support for management decisions made
4. According to the methods of studying objects, they distinguish... economic analysis:
1. functional-cost, comparative, factor, marginal, balance and correlation
5. Users of analytical economic information do not include:
4. legislative bodies
6. In economic analysis, reserves by stages of the reproduction process are divided into:
4. supply, production and sales
7. Economic analysis is one of the functions:
1. control
Establish the correspondence of the indicated characteristics to the types of economic analysis
Possible answers:
1. promising
2. operational
Match options:
A. carried out before business transactions are carried out, necessary to justify forecasts
C. carried out on a daily basis to study the implementation of planned tasks in order to quickly intervene in influencing the results of the enterprise’s activities
economic processes and increasing the efficiency of the enterprise
Correct answers: 1-A; 2-C Match options: 4
4. prospective (preliminary), operational and current (retrospective)
10. Users of analytical economic information do not include:
11. Indicate the sequence of stages in the implementation of analytical work at the enterprise:
1. bringing the source information into a comparable form
2. comparison of actual indicators with plan indicators, data from previous years and indicators
similar enterprises
3. conducting factor analysis of the main indicators
4. identifying reserves for increasing production efficiency
All answers are correct
12. In economic analysis, according to terms of use (time), reserves are divided into:
3. unused, current and future
13. The functions (tasks) of economic analysis of economic activity do not include:
2. development of a pricing strategy for a new product;
14. Based on spatial characteristics, they distinguish... economic analysis:
3. intra-farm and inter-farm;
15. Indicate the sequence of stages of making a management decision:
1. information support
2. analytical support;
3. act of decision making
All answers are correct
16. The bank, as a subject of economic analysis, is primarily interested in data on the assessment... of the enterprise:
2. creditworthiness
17. Based on spatial characteristics, reserves in economic analysis are divided into:
2. intra-economic, sectoral, regional and national economic
