home Ideas The concept, subject, goals and objectives of the analysis of economic activity. Analysis of economic activity (AHA) Purposes and content of economic analysis

The concept, subject, goals and objectives of the analysis of economic activity. Analysis of economic activity (AHA) Purposes and content of economic analysis

Purpose of economic analysis- identification and implementation of reserves for increasing the efficiency of enterprises, increasing the production of products (works, services) with minimal labor and funds, ensuring the profitable operation of the enterprise.

Tasks of economic analysis:

1) study and objective assessment of the implementation of the plan and the efficiency of production for the enterprise as a whole and for individual divisions;

2) the establishment of quantitative characteristics of the action of various factors on the development of the economy of the enterprise and its divisions;

3) providing scientific, technical and calculation-but-economic substantiation of decisions made;

4) identification of intra-production reserves and ways of their rational use. Identification of reserves occurs through a comparative study of the implementation of the plan by internal divisions of the enterprise, homogeneous enterprises, as well as the study and fullest use of domestic and foreign best practices;

5) generalization and distribution of best practices to improve production efficiency;

6) assistance in the implementation of current control over the activities of enterprises and its divisions. All production activities of enterprises and their financial results depend on compliance with the principles of commercial calculation. It promotes communication between enterprises united by one form of ownership, between enterprises based on different forms of ownership, between enterprises and the state. A correct assessment of compliance with the principles of commercial calculation and financial results requires an analysis of the factors that influenced the studied indicators, which depend and do not depend on enterprises;

7) increasing the scientific and economic validity of business plans and standards (in the process of their development). Achieved by the implementation of a retrospective analysis of economic activity. The construction of time series over a significant period of time makes it possible to establish certain economic patterns in economic development. Further, the main factors that have had in the past and may have a significant impact on the economic activity of the enterprise are identified. The conclusions of the retrospective analysis are combined with current observations and are used in a generalized form in planned calculations. The retrospective and current analysis ends with a prospective (forecast) analysis, which gives access to planned and estimated indicators. The methods of comparative analysis of the final production and financial results, indicators of the socio-economic efficiency of leading enterprises and organizations are used;

8) determination of the economic efficiency of the use of labor, material and financial resources;

9) substantiation and verification of the optimality of managerial decisions. The success of economic activity at all levels of the management hierarchy directly depends on the level of management, on timely management decisions.

The concept of economic analysis

Definition 1

Economic analysis is a science that includes a body of special knowledge based on the laws of development and operation of systems. These laws are aimed at understanding the methodologies for assessing, diagnosing and forecasting the financial and economic activities of enterprises.

Economic analysis is of great importance in economic development, acting as a leading connecting element of accounting and the process of making managerial decisions. Through economic analysis, conditions can be created to ensure crisis-free effective activity of a business entity.

Functions of economic analysis

Economic analysis is designed to perform the most important and diverse functions, among which are:

Research function, through which the search for patterns and trends in economic phenomena (processes) is carried out on the basis of a comprehensive study of the operation and influence of economic laws;
Information and analytical function, including the collection and processing of the required materials, assessment of their reliability, information, grouping and other calculations that are necessary in the process of assessing and making managerial decisions;
Evaluation function, consisting of characteristics, summarizing the results of management and formulating conclusions about their level;
A planned function, including the rationale for the current and strategic plan for economic development;
Controlling function, which is the control of the implementation of the plan and management decisions, the implementation of measures for the rational use of resources, improvement of economic results, etc.;
Search function, through which the search for reserves to increase economic efficiency;
Mobilizing (constructive) function, including the development of measures for the use of identified reserves;
An innovative function that promotes the introduction of advanced achievements of scientific and technical progress, modern technology, etc.;
Propaganda function, including the disclosure and dissemination of information, new methods of analysis, etc.

Goals of economic analysis

Remark 1

Economic analysis is a worldwide recognized tool for substantiating business decisions, widely used in assessing the financial and economic activities of companies.

The main goal of economic analysis is the preparation of information for making optimal management decisions, the rationale for current and long-term plans that are aimed at achieving short-term and long-term goals of the enterprise.

The implementation of this goal consists in assessing the current situation, diagnosing and forecasting its development and finding ways to achieve the desired result in the most effective ways.

The goals of the analysis are divided into:

General goals, with the help of which they are looking for opportunities to increase the efficiency of economic activity;
Private goals, including the collection of information when making management decisions.

Remark 2

Private goals always depend on the relevant economic conditions and are subordinate to the general goal.

Any goal of economic analysis can be achieved by setting the following tasks:

An objective assessment of the result of the financial and economic activities of the company,
Investigation of the causes that affect the results of economic activity, qualitative and quantitative,
Identification of reserves for increasing the efficiency of economic activity and maximizing the market opportunities of the organization,
Development of managerial decisions in the field of mobilization of reserves
Planning and forecasting based on the ongoing analysis of expected results.

Establish the correspondence of the indicated characteristics to the types of economic analysis.

1. Feasibility study

2. Managerial

Match options:

A. study of internal and external economic information for the purposes of justifying the adoption

management decisions

D. study of the interaction of technical and economic processes and their impact on results

Correct answers: 1-D; 2-A enterprise activities Matching options: 2

3. The purpose of the economic analysis of economic activity is:

3. information and analytical support for management decisions

4. According to the methods of studying objects, they distinguish ... economic analysis:

1. functional cost, comparative, factorial, marginal, balance and correlation

5. Users of analytical economic information do not include:

4. legislatures

6. In economic analysis, reserves by stages of the reproduction process are divided into:

4. supply, production and marketing

7. Economic analysis is one of the functions:

1. control

Set the correspondence of the indicated characteristics to the types of economic analysis

Answer options:

1. promising

2. operational

Match options:

A. is carried out before the implementation of business transactions, it is necessary to justify the forecast

C. carried out on a daily basis to study the implementation of planned targets in order to quickly intervene in the impact on the results of the enterprise

business processes and improve 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:

4. educational institutions

11. Specify the sequence of stages of implementation of analytical work in the enterprise:

1. bringing the source information into a comparable form

2. comparison of actual indicators with indicators of the plan, data of previous years and indicators

similar enterprises

3. conducting a factor analysis of the main indicators

4. identification of reserves for increasing production efficiency

All answers are correct

12. In the economic analysis, according to the terms of use (time), the reserves are divided into:

3. unused, current and prospective

13. The functions (tasks) of the economic analysis of economic activity do not include:

2. development of a pricing strategy for a new product;

14. On a spatial basis, they distinguish ... economic analysis:

3. on-farm and inter-farm;

15. Specify the sequence of stages of making a management decision:

1. information support

2. analytical support;

3. the act of making a decision

All answers are correct

16. The bank, as a subject of economic analysis, is primarily interested in data on the assessment of ... enterprises:

2. creditworthiness

17. On a spatial basis, reserves in economic analysis are divided into:

2. on-farm, sectoral, regional and national economic

Foreword

The textbook offered to readers will help to master the theoretical foundations of the economic analysis of economic activity in combination with production (management) and financial analysis.

Economic analysis is seen as a scientific discipline designed to:

Understanding the essence of economic phenomena and processes, their relationship and interdependence;

Systematization and modeling of factor models;

Determining the influence of factors on the results of the organization's activities;

Identification and calculation of economic reserves for business development;

Mastering the skills of organizing analytical work at the enterprise and improving the scientific and economic validity of business plans.

The study of economic analysis contributes to the formation of the competence-qualification characteristics of the graduate.

This textbook complies with the State Educational Standard of the specialty 060400 "Finance and Credit" and 060500 - "Accounting, Analysis and Audit".

Question 1
Subject, object and content of economic analysis

Term "analysis" comes from the Greek word analysis "decomposition, dismemberment".

Economic analysis is a way of cognition of objects and phenomena of the environment, based on the division of the whole into its constituent parts and the study of them in all the variety of connections and dependencies. For example, in order to understand the essence of the cost of production, it is necessary to know not only what cost items are included in it, but also on what factors the value of each type of expenditure depends.

Economic analysis is revealed through concepts such as theory of knowledge, judgment, conclusion, scientific abstraction, thinking.

The theory of knowledge determines the essence, necessity and sequence of economic analysis. The object of knowledge is practice and human thinking. Thinking as a creative process involves judgment and inference. Through judgment, something is denied or affirmed. Judgment can be from the particular to the general (induction) and vice versa from the general to the particular (deduction).

Induction and deduction are inextricably linked with each other and together represent an inference. The inductive-deductive way of thinking, which has undergone logical processing of objective data, reveals the essence of the studied economic phenomena, allows you to identify certain patterns and make competent management decisions.

Under subject economic analysis understand:

Economic processes of enterprises, socio-economic efficiency and final financial results of their activities, formed under the influence of objective and subjective factors, reflected through the system of economic information;

Causal relationships of economic phenomena and processes, i.e., the causes of changes, the knowledge of which allows us to determine the essence of economic phenomena and, on this basis, give a correct assessment and justification for any managerial decision.

Recently, most scientific researchers consider the economic processes of organizations, including organizational and production, commercial, financial, social, technical and technological spheres of activity, to be the subject of economic analysis.

Objects of analysis are the results of economic processes. These are indicators of sources and means of fixed and working capital, investment and innovation activities, efficiency in the use of enterprise resources, production volume, sales, profit and profitability. For example, in any field of activity, the objects of analysis include the production and sale of products, the provision of works and services, their cost, financial results, the degree of use of various types of resources (capital productivity, material intensity, labor productivity, etc.).

Question 2
Principles of economic analysis

Economic analysis, like any science, has principles or requirements that it must comply with.

Question 3
The purpose and objectives of economic analysis

Target economic analysis of the financial and economic activities of organizations is to find and measure reserves to increase production efficiency, increase competitiveness and financial stability. Tasks economic analysis:

Establishment of patterns and trends of economic phenomena and processes in the specific conditions of the enterprise. For example, the law of outstripping growth of labor productivity in relation 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 results of the enterprise's activities over the past 5-10 years, without identifying the shortcomings and advantages that have taken place, it is impossible to develop a reasonable plan, choose the best option for a management decision;

Differentiation of subjective and objective reasons for the deviation of actual indicators from the base ones and their quantitative measurement;

Evaluation of the results of the company's activities in terms of the implementation of plans, the achieved level of economic development, the use of available resources and the potential of the organization, the choice of the optimal management decision;

Forecasting indicators for the future and developing measures for the use of identified reserves;

Control over the implementation of the developed measures, the implementation of the level of planned indicators and the economical use of resources.

Question 4
Classification of types of economic analysis

Types of economic analysis are classified:

according to the content and completeness of the studied objects(comprehensive analysis of all economic activities, local analysis of individual units, thematic analysis of individual issues). At comprehensive analysis of the activity of the enterprise is studied comprehensively, and when thematic - only its individual aspects, which at a certain moment are of the greatest interest;

by methods, study of objects(comparative, factorial, marginal, economic and mathematical, stochastic, functional cost, diagnostic analysis (express analysis)).

♦ Comparative the analysis is limited to a comparison of reporting indicators - the results of economic activity with the indicators of the plan for the current year, previous years and data from competitors.

♦ Factorial the analysis is aimed at identifying the quantitative value of the influence of factors on growth and the level of performance indicators.

♦ Margin analysis is a method of evaluating and justifying the effectiveness of management decisions in business based on the cause-and-effect relationship of sales volume, cost and profit and dividing costs into fixed and variable.

♦ Diagnostic analysis is a way to establish trends in changes in economic processes on the basis of their typical features. For example, if the growth rate of gross output outstrips the growth rate of marketable output, then this indicates an increase in the balance of work in progress. If the growth rate of gross output is higher than the growth rate of labor productivity, then this is a sign of non-fulfillment of the plan of measures for the mechanization and automation of production, improvement of the organization of labor and, on this basis, a reduction in the number of employees;

by frequency(annual, quarterly, ten-day, one-time, daily);

according to time(retrospective and prospective).

♦ Promising(preliminary) analysis is carried out before the implementation of business transactions. It is necessary to justify management decisions and predicted indicators, as well as to monitor the implementation of the plan and prevent undesirable results. Perspective analysis is widely used in the development of business plans and justification of investment projects.

♦ Retrospective(subsequent, historical) analysis is carried out after the commission of economic acts. It is used to monitor the implementation of development programs for firms over the years, identify unused reserves, and objectively evaluate the performance of organizations. The disadvantage of the analysis is that the identified reserves mean forever lost opportunities for increasing production efficiency, since they refer to the past period. Retrospective analysis is the basis of prospective analysis. In turn, the results of subsequent analysis depend on the depth and quality of the preliminary analysis for the future. Retrospective analysis is divided into operational and current. Operational(situational) analysis is carried out immediately after the performance of business transactions or changes in the situation for short periods of time (shift, decade, day, etc.). Its goal is to quickly identify shortcomings and influence business processes. It is widely used, for example, when analyzing the level of implementation of the retail and wholesale turnover plan for the day, the rhythm of production, the range and quality of products, cash flows, the availability of materials, and the use of working time.

A distinctive feature of operational analysis is the study of predominantly natural indicators, its inaccuracy associated with the approximation in the calculations. Current the analysis is carried out for important reporting periods of management, mainly on the basis of periodic, annual financial statements. The main task of the current analysis is an objective assessment of the results of commercial activities, a comprehensive identification of shortcomings in work, unused reserves and their mobilization to increase the economic efficiency of production, improve the financial situation in the long term. The current analysis is the most complete, accumulating the results of operational analysis and serving as the basis for prospective analysis. It is recommended for conducting a comprehensive identification and measurement of causal relationships in the use of enterprise resources;

by objects of management(technical and economic analysis, financial and economic, audit, socio-economic, economic and environmental and marketing analysis).

♦ Technique-economic the technical services of the enterprise are engaged in the analysis. Its content is the study of the interaction of technical, technological and economic processes and the establishment of their influence on the economic results of the company. An example of the use of energy-saving production technologies.

♦ AT financial and economic The analysis focuses on the financial results of the enterprise, the efficiency of the use of borrowed and equity capital, identifying reserves for increasing the amount of profit, increasing profitability, and solvency.

♦ Socio-economic analysis studies the relationship of social and economic processes, their influence on each other.

♦ Economic-statistical analysis is used to study mass social phenomena at different levels of management: enterprises, industries, regions.

♦ Economic and environmental The analysis examines the interaction of economic and environmental processes associated with the preservation and improvement of the environment and environmental costs.

♦ Marketing analysis is used to study the external environment for the operation of an enterprise, the market for raw materials and the sale of finished products, its competitiveness, supply and demand, commercial risk, etc.

♦ Managerial the analysis is more detailed and affects all areas of the enterprise, the data of primary and operational accounting. At the same time, the information subjected to management analysis is a commercial secret and the results of the analysis are used only for on-farm management.

♦ Financial the analysis is less reliable in the accuracy of assessing the financial condition, since many indicators of the official accounting statements are distorted in order to hide profits and the mechanism for obtaining them.

Each of the listed types of economic analysis is different in content, organization and methodology. In practice, several types of analysis are used simultaneously, representing a single system for making effective management decisions.

Question 5
Method of economic analysis, its characteristic features and classification

Method economic analysis is a systematic comprehensive study, identification, measurement and generalization of the influence of factors on the results of the organization's activities by processing the system of indicators with special techniques. It consists of a series of sequential actions:

Observation of the object, calculation of absolute and relative indicators, bringing them into a comparable form;

Systematization, grouping and detailing of factors, study of their influence on performance indicators;

Generalization, construction of final and forecast tables, preparation of conclusions and recommendations for making managerial decisions.

Characteristic features of the method following.

The need for constant comparisons.

The need to study internal contradictions, positive and negative aspects of each phenomenon, each process. For example, scientific and technological progress (STP) has a positive effect on productivity growth, profit growth and profitability, but it can also lead to environmental pollution.

Consistency and complexity of economic analysis; the study of the economic activity of enterprises is carried out taking into account all the relationships and interdependencies. Thus, with the introduction of new technology, production costs increase, but at the same time labor productivity increases, which, in turn, contributes to wage savings. And if the growth rate of labor productivity exceeds the growth rate of the costs of maintaining and operating new equipment, then the managerial decision is economically justified and lawful.

Establishing cause-and-effect relationships, i.e., identifying the causes of changes in economic indicators and forecasting possible trends.

Determination of the quantitative influence of factors on the performance of the company, the calculation of economic losses and reserves of the enterprise.

Classification of methods of economic analysis next: Unformalized methods are based on the reflection of analytical procedures at the logical level, and not on strict analytical dependencies. These include: the development of a system of indicators, the method of comparisons, the construction of analytical tables, the method of detailing, the method of expert assessments, methods of situational analysis and forecasting.

To formalized include methods that allow you to present indicators in strict dependence (mainly mathematical). Among them are:

Classical methods of economic analysis (balance method, methods of deterministic factor analysis (chain substitutions, absolute and relative differences), integral and logarithmic methods);

Traditional methods of economic statistics (average method, grouping method, index method);

Mathematical and statistical methods for studying relationships (correlation, regression, dispersion, cluster analysis);

Methods of financial calculations;

Decision theory methods (decision tree construction method, linear programming and sensitivity analysis).

Economic analysis Klimova Natalia Vladimirovna

Question 3 The purpose and objectives of economic analysis

The purpose and objectives of economic analysis

Differentiation of subjective and objective reasons for the deviation of actual indicators from the base ones and their quantitative measurement;

Forecasting indicators for the future and developing measures for the use of identified reserves;

Control over the implementation of the developed measures, the implementation of the level of planned indicators and the economical use of resources.

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