Management analysis is the basis of the management process. Management analysis: a brief description Comparative characteristics of types of analysis

management analysis decision

The modern management system is a complex and multifaceted process. In today's conditions, most enterprises are characterized by the adoption of managerial decisions as a reaction to current problems. This form of management gives rise to a number of contradictions between:

• - the interests of the enterprise and the fiscal interests of the state;
• - cost of money and profitability of production;
• - return on equity and profitability of financial markets;
• - interests of production and financial services, etc.

An important task of the enterprise is the transition to the management of financial and economic activities based on an analysis of the economic state, taking into account the setting of strategic goals for the enterprise, adequate to market conditions, and finding ways to achieve them by solving tactical problems. The results of the financial and economic activities of the enterprise are of interest to both external market agents (consumers and manufacturers, creditors, shareholders, investors) and internal ones (employees of administrative and management departments, enterprise managers, owners, etc.).

Effective management of a commercial organization requires the creation of an effective management service, the objectives of which include: collection, processing and updating of technical, economic and planning information; current, operational and strategic planning operating, investment and financial activities of the organization and its individual structural business units; generalization of current information about the macro-environment of a commercial organization, including information of a marketing, technical, technological and financial nature in order to assess the effectiveness of the activities of an economic entity and its structural business units (SBUs); creation of an effective on-farm monitoring service to ensure effective control over the implementation of the developed and approved strategic and operational-tactical plans of the organization and its structural divisions, analytical substantiation of practical solutions aimed at adjusting the activities of the structural divisions of the organization in order to increase their manageability and market capitalization.

Management analysis is designed to turn economic and non-economic information into decision-making information. Logical processing, study, generalization of facts, their systematization, conclusions, suggestions, search for reserves - all these are the tasks of managerial analysis, which is designed to ensure the validity of a managerial decision and increase its effectiveness.

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

Analysis is a tool for cognition of objects and phenomena of the internal and environment, based on the analysis of the whole into its constituent parts and the study of them in interconnection and interdependence.

Economic analysis is a system of special knowledge associated with the study of economic processes and phenomena in their interrelation, formed under the influence of objective and subjective factors.

The financial analysis- is a part economic analysis, representing the system of special knowledge associated with the study financial position organization and its financial results, formed under the influence of objective and subjective factors, on the basis of financial statements.

Management analysis is a part of economic analysis, which is a system of special knowledge associated with the study of enterprise resources in conjunction with its capabilities, which are formed under the influence of objective and subjective factors, in order to increase the efficiency of financial results and develop tactical and strategic management.

The purpose of management analysis is to obtain the key (most informative) parameters that give an objective and most accurate picture of the economic, economic condition and financial results of the enterprise.

The system of goals of management analysis is:

• - assessment of the place of the enterprise in this business segment; determination of the organizational and technical capabilities of the enterprise; assessment of the competitiveness of products, market capacity;
• - analysis of resource opportunities for increasing the volume of production and sales through better use of labor, objects of labor, labor and financial resources;
• - analysis of possible results of production and sale of products and ways to accelerate the processes of production and sale;
• - making decisions on the range and quality of products, launching new product samples;
• - development of a strategy for managing production costs by deviations, by cost centers, responsibility;
• - choice of pricing policy;
• - analysis of the relationship between sales, costs and profits in order to manage the break-even production.

The purpose of the analysis is achieved as a result of solving a certain interconnected set analytical tasks.

The analytical task is a specification of the goals of the analysis, taking into account the organizational, informational, technical and methodological capabilities of the analysis.

The object of analysis is what the analysis is aimed at. Depending on the tasks set, the objects of management analysis can be: the activity of the enterprise as a whole, or production, or expenses, or financial results, or analysis of the market segment, or a comprehensive analysis of the efficiency of resource use, etc.

The subject of analysis is a person engaged in analytical work and preparing analytical reports (notes) for management, i.e. analyst.

Management analysis solves the following tasks:

• - establishes the main patterns of development of the enterprise;
• - reveals internal and external factors, stable or random nature of deviations and is a tool for sound planning;
• - contributes to a better use of resources, identifying unused opportunities, indicating directions for the search for reserves and ways to implement them;
• - contributes to the education of the organization's staff in the spirit of frugality and economy;
• - affects the improvement of the mechanism of self-sufficiency of the enterprise, as well as the management system itself, revealing its shortcomings, indicating ways for a better organization of management.

If accounting supplies information, then management analysis must turn it into decision-making information. Logical processing, causal study, generalization of facts, their systematization, conclusions, suggestions, search for reserves - all these are the tasks of management analysis, which is designed to ensure the validity of the management decision and increase its effectiveness.

Management analysis did not originate in empty place. It is methodologically related to a number of other disciplines that provide a significant contribution to the theory and methodology of management analysis.

Marketing, by definition, deals with the interaction of the enterprise and the free market. Over the past decade, more and more attention has been paid to strategic decisions. Tools and concepts such as brand equity, customer satisfaction, positioning, product lifecycle analysis, global brand management, category analysis and management, and customer needs analysis provide the potential for improved analysis and management decision making.

The most important contribution that finance and accounting have made to management analysis is the analysis of the value of created products, cost and income accounting, the assessment of financial flows, concepts that should be considered when assessing the impact of a strategy on the value of an enterprise. Another contribution is a rich research base in diversification, mergers and acquisitions. The contribution of financial disciplines to management analysis also lies in the development of the concept of risks and their management system.

Statistics is both a source of information and, to a large extent, a methodological apparatus of managerial analysis.

Strategic management uses the field of economics as industry organization, which applies concepts and notions such as industry structure, exit barriers, and strategic groups. In addition, the concept of transaction costs has been developed and used to analyze vertical integration. Finally, economic theorists have contributed to the concept of the experience curve, which plays an important role in strategy development.

Organizational theorists have made a significant contribution to solving the problem of conformity with the organizational structure of the enterprise, its culture and systems. They showed that inconsistency in this area can hinder the prosperity of the enterprise, and also developed many theories and guidelines for implementing the developed strategy.

The discipline of strategy development is not only increasingly intersecting with other disciplines, but is itself becoming more mature. Its maturity is indicated, in particular, by the many quantitative studies carried out, as well as the high degree of development of tools and methods.

Well, of course, management analysis is closely related to other areas of economic analysis, which include the theory of economic analysis, financial analysis and investment analysis.

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

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

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

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

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

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

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

Rice. 1.1. Functions of the control process

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

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

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

Regulation is a function of the control system, which ensures the direction of the activity of the control object in accordance with the plan. Its role is expressed in the correction, due to which random deviations of the system are eliminated. Depending on the objects, there are regulation of stocks, production costs, schedules.

The accounting function is designed to reflect the results of the production and economic activities of the enterprise, provide data on the state of the control object for a certain period and includes accounting, statistical, operational accounting. The duties of an accountant include: organizing and maintaining accounting, planning and control, internal and external reporting, assessment and consulting, work with taxes, accounting and control of assets, economic evaluation and deep analysis. The accountant must know the needs of managers at different levels, improve the technique of accounting work, in order to fully contribute to solving management problems.

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

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

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

• o patterns of deviations, their stability;
• o factors that caused their specific causes;
• o the size of possible reserves in the elimination of disturbing influences;
• o possible ways of realization of reserves;
• o their effectiveness;
• o development prospects.

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

Management analysis is an important element of the management system. It is designed to provide the administrative apparatus of an organization, enterprise with the information necessary for managing and monitoring the activities of the organization and helping the administrative apparatus in the performance of its functions.

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

The optimality of the managerial decisions taken depends on the development of the policy of different areas of the enterprise:

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

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

Rice. 1.2. The sequence of making a managerial decision

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

Feedback shows how the production and economic process was affected by certain management decisions, which allows you to search for alternative solutions, change the direction and methods of work. Feedback includes a set of techniques and relationships between people.

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

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

• o allows you to establish the main patterns of development of the enterprise, identify internal and external factors, the stable or random nature of deviations and is a tool for sound planning;
• o contributes to a better use of resources by identifying unused opportunities, indicating directions for searching for reserves and ways to implement them;

Rice. 1.3.

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

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

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

There are four main phases in the decision-making process.

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

Rice. 1.4.

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

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

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

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

Rice. 1.5.

Rice. 1.6. Decision levels

Industrial and economic activity is a superposition of processes on resources. The input is resources, material and material flows, which, passing through processes, including the production process, come out in the form of results (finished product, profit, financial transactions) that complete the old and start a new cycle of processes.

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

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

Production resources are:

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

The results of production and economic activities are:

• a) product of labor - finished products and works of an industrial nature on the side; finished products - finished products; spare parts; cooperative deliveries released outside the main activity; semi-finished products and products of auxiliary workshops for the side;
• b) production efficiency indicators - the cost of production; profit and profitability;
• in) financial operations - a cycle of operations that complete the use of resources at different stages of the cycle. This includes the formation of own working capital, the use of borrowed funds, accounts payable, the formation of various reserves, depreciation and targeted financing.

The processes of production and economic activity are:

• a) supply - begins with the purchase of material assets and ends with their entry into production;
• b) production - covers all operations, starting from the moment the materials enter production and ending with the receipt of finished products at the enterprise's warehouse;
• in) sale - begins with the shipment of finished products and ends with the receipt of proceeds to the settlement account of the enterprise, which ensures cost recovery and the formation of net income;
• G) distribution - starts from the moment the proceeds are received and ends with the creation of prerequisites for the resumption of the production process, which are reflected in the distribution of part of the proceeds from sales to reimburse material costs and restore inventories and, thus, are completed with the start of a new supply cycle.

When developing an enterprise strategy, managers must examine not only the external environment, but also the situation within the enterprise. It is necessary to identify those internal variables that can be considered as strengths and weaknesses of the enterprise, evaluate their importance and determine which of these variables can become the basis competitive advantage. For this, a management analysis of the enterprise is carried out.

Management analysisis a process of a comprehensive analysis of the internal resources and capabilities of an enterprise, aimed at assessing the current state of the business, its strengths and weaknesses, and identifying strategic problems. The ultimate goal of management analysis is to provide information to managers and other stakeholders for making adequate strategic decisions, choosing a strategy that best suits the future of the enterprise. In fact, management analysis is the second part of the SWOT analysis, associated with identifying the strengths and weaknesses of the enterprise.

Separation strategic analysis into two parts (analysis external environment and management analysis) is due to the fact that different departments of the enterprise should be responsible for their implementation. If the analysis of the external environment is a function of marketing, then the management analysis is not strictly assigned to the functional services of the enterprise. So far, only commercial banks have a special structure partially responsible for management analysis - the internal audit service.

In modern management literature, various terms are used to refer to the process of analyzing the internal resources and capabilities of an enterprise: it is called enterprise analysis, internal analysis, introspection, business diagnostics, problem analysis, managerial or organizational diagnostics. It seems to us that the point is not so much in terminology as in a different understanding of the essence and purpose of this process. Management analysis is a part of strategic management aimed at identifying and understanding in detail the strategically important aspects of the enterprise, strategic problems.

In the process of such an analysis, it is necessary to identify the compliance of the internal resources and capabilities of the enterprise with the strategic tasks of ensuring and maintaining the competitive advantages of the enterprise, the tasks of meeting future market needs. Consequently, having an internal focus on the object (the internal activities of the enterprise), managerial analysis is nevertheless focused on the requirements of the external environment. Focus on the future, on compliance with external requirements and strategic objectives of the enterprise distinguishes managerial analysis from the analysis of economic activity that existed in the Soviet period.

The need for management analysis determined by several factors:

First, it is necessary when developing a development strategy enterprises and in general for the implementation of effective management, since it is an important stage in the management cycle;

Secondly, it is necessary for attractiveness ratings enterprises, from the point of view of an external investor, determining the position of the enterprise in national and other ratings;

Thirdly, management analysis allows identify the reserves and capabilities of the enterprise, to determine the directions of adaptation of the internal capabilities of the enterprise to changes in the conditions of the external environment.

According to B. Karlof, as a result of an internal analysis of the enterprise, a number of points can be identified:

Overestimates or, conversely, underestimates the enterprise itself;

It overestimates or underestimates its competitors;

What demands of the market it attaches too much or, conversely, too little importance.

And the results of the analysis should make the personnel of the enterprise understand and accept the need for change. The importance and necessity of conducting management analysis is also determined by the change in the management paradigm in a transitional economy: a gradual transition from production to marketing orientation of management, combined with a change in planning logic. In modern conditions, when enterprises are limited in their ability to expand their resource potential, an analysis of the internal capabilities and resources of an enterprise should become the starting point for developing an enterprise strategy and planning its activities. This logic of planning “from resources to strategy” is the most appropriate for the conditions in which Russian enterprises operate.

The most difficult methodological problem in management analysis is the definition range of analyzed indicators. Americans T. Peters and R. Waterman note: “The internal weakness of the analytical approach to making business (commercial) decisions is that people analyze what is easiest to analyze, spend most of their time on this and more or less ignore everything else” . Information technology has greatly expanded the ability of managers to account for and analyze a large number of interrelated factors. At the same time, they also revealed the problems of limited human capabilities in the perception of diverse information. Famous American economist Herbert A. Simon (Simon), analyzing the processes of managerial decision-making, notes that almost always a person uses limited information and limited computing power to solve emerging problems.

Therefore, he proposes to consider manager's attention as a limited resource that influences the process of making managerial decisions. Any economic system, like a person, behaves as a system of sequential information processing, capable of doing only one thing at a time. In the process of governance, “attention must be drawn to one or two key issues, other problems, however urgent, must wait their turn to be included on the agenda ... It is useless to talk about the rationality of choice in public affairs, regardless of what procedures are in place to rationally rank issues on the agenda, and without consideration of the indirect effects of actions taken to achieve specific goals or solve specific problems.”

Further, G. Simon notes that the following can be stated about organizations: “The number of factors potentially related to the effectiveness of an organization is so great that at any given time only some of the most obvious of them can be taken into account. The set of these factors taken into account is constantly changing as new situations arise under the influence of external and internal circumstances. Based on this, we can say that the specific list of indicators, resources and areas of activity that should be analyzed changes as the conditions for the operation of the enterprise change.

I. N. Gerchikova identifies two areas of economic analysis in the enterprise and, accordingly, two groups of indicators:

Indicators characterizing the economic potential of the company;

Indicators characterizing the economic activity of the company.

Obviously, in management analysis, we are talking about assessing the economic potential of an enterprise, comparing it with other firms, determining the place of a firm in the ranking system at the national and international level. These indicators usually include the assets of the enterprise, sales volume, gross or net profit, the number of employees, the scientific and technical potential of the enterprise.

So, an American business magazine Fortune and English Economist use such evaluation criteria when ranking the best firms. The Americans involve more than 8,000 of the most competent specialists in this assessment - economists and entrepreneurs, who evaluate enterprises according to the given criteria on a 10-point scale.

1. Quality control.

2. Quality of produced goods and services.

3. The financial condition of the enterprise.

4. Quality of marketing.

5. The ability to attract talented people, promote their development and retain them for the firm.

6. Long-term investment.

7. Ability to innovate.

8. Responsibility to society and nature.

The rating assessment of enterprises, banks of Russia is carried out by magazine "Expert". As the main criteria the inclusion of the enterprise in the "Expert-200" list, the volume of sales of products and the market value (capitalization) of the company were selected. To complete the picture, other indicators are also used: profit, number of employees, stock market parameters. The Siberian Interbank Currency Exchange, together with IC "RIF" and the West Siberian Privatization Center, make ratings Siberian enterprises"Siberia-100". Evaluation of the effectiveness of enterprises is carried out according to the following generally accepted indicators (Table 4.1).

Users of economic information and subjects of economic analysis

Subjects of analysis both directly interested and indirectly interested in the activities of the enterprise users of information act. The first group of users includes the owners of enterprise funds, lenders, suppliers, buyers, tax authorities, enterprise personnel and administration (management). Each subject of analysis studies information from their positions, based on their interests. It should be noted that only the management of the enterprise can deepen the analysis, using not only reporting data, but also data from the entire economic accounting system as part of the management analysis carried out for management purposes. The second group of users of financial statements are the subjects of analysis, which, although not directly interested in the results of the enterprise, must, under the contract, protect the interests of the first group of consumers of information. These are primarily audit firms, as well as consulting firms, stock exchanges, lawyers, the press, associations, trade unions, etc.

So, subjects of internal management analysis are only the management and the auditors and consultants involved by it. Information base management analysis is the entire system of information about the activities of the enterprise - on the technical preparation of production, regulatory and planning information, economic accounting, including operational, accounting and statistical accounting data, external public financial and the entire system of internal economic reporting, other types of information, including surveys of specialists, information from production meetings, the press, etc.

Palette subjects of external financial analysis very varied. But all these subjects of analysis can, as a rule, use only public financial reporting data on the activities of the enterprise. Standardization of financial accounting and public financial reporting is designed to protect the interests of all partners (correspondents) of the enterprise, while at the same time preserving the commercial secret of the enterprise.

Internal management analysis is necessary for the management of the enterprise to make management decisions to improve the efficiency of economic activity, and external financial analysis serves external users acting as independent subjects of economic analysis according to public reporting.

Management analysis includes in its system not only production, but also financial analysis, without which the management of the enterprise cannot implement its financial strategy. Moreover, the possibilities of management in matters of financial analysis are again wider than those of external users of information. In the feasibility studies of any commercial business (business plans), methods of both production and financial analysis are used.

Such an analysis can be called complex management analysis. Management analysis aims to provide analytically made decisions in enterprise management, i.e. essentially boils down to substantiating managerial decisions. The largest corporations in the world and many regions, faced with increased competition in the context of globalization, are switching to modern technologies of management accounting and analysis using all economic information (both internal and external) suitable for making business decisions. The bottom line is that financial and commodity flows, property and liabilities (debts) and other indicators of economic activity are taken into account and analyzed not separately, but in a complex and on an automated basis. Modern business requires quick solutions to complex problems. So, a comprehensive management analysis does not allow overstocking, purchases at inflated prices, “freezing” of money in accounts, and, finally, it radically limits the possibility of theft.

The concept of "management analysis" is broader than the concept of "comprehensive management analysis". Management analysis includes both a thematic analysis of individual indicators and aspects of economic activity, and a comprehensive analysis for management purposes. Thematic Analysis individual indicators or groups of indicators, individual aspects of economic activity (supply, production, marketing), individual production and financial relations (investment, lending, rent, etc.) are carried out primarily for the purpose of regulating and operational management of economic activity as one of the main management functions. Thematic analysis can be both predictive, prospective, as well as retrospective current analysis. Thematic analysis is most effective when it is carried out as an integral part of a comprehensive analysis, taking into account its goals and in interconnection with other topics of analysis.

The information base of management analysis is all information about the activities of the enterprise: technical preparation of production, regulatory and planning documentation, operational accounting and statistical accounting, external financial reporting, etc.

Main tasks management analysis are:

assessment of the economic situation;

identification of positive and negative factors, as well as the causes of the current state;

preparation of accepted management decisions;

identification and mobilization of reserves to improve the efficiency of economic activity.

Management analysis should provide a decision-making cycle, milestones which are:

definition of goals and objectives;

search for alternative courses of action and selection of the best option;

implementation of the optimal variant;

comparison of the obtained results and planned indicators;

comprehensive assessment of the effectiveness of decisions made.

Thus, it is possible to designate the following features of managerial analysis:

orientation of its results to the management of the enterprise;

use of all sources of information;

lack of regulation from the outside;

comprehensive study of all aspects of the enterprise;

integration of accounting, analysis, planning and decision making;

maximum secrecy of the analysis results in order to preserve commercial secrets.

Analysis Method for management purposes should include:

definition of goals and objectives of the analysis; a set of analysis indicators;

the scheme, sequence and frequency of the analysis; ways of obtaining information;

a list of organizational stages and the distribution of responsibilities between the services of the enterprise;

the procedure for reporting the results of the analysis.

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INTRODUCTION

Chapter I. The essence of managerial analysis

1.1 The subject and essence of management analysis. His scientific apparatus

1.2 Types of managerial analysis

Chapter II. Practical part

2.1 Initial data for the practical part

2.3 Analysis of the results of economic activity of the enterprise

2.4 Analysis of the influence of factors on the volume of production

2.5 Product sales analysis

2.6 Analysis of the costs of production and sales of products

2.7 Operational analysis

CONCLUSION

Bibliographic list

INTRODUCTION

managerial production sale cost

The management process is a continuous, purposeful socio-economic and organizational-technical process, carried out using various methods and technical means. The main goal of the management system is to provide the conditions necessary for the implementation of the tasks set, and among them the decisive place is given to economic methods of targeted impact on the management object.

Management, representing an information process, as a rule, remains unchanged in the structure of operations. These include: receiving, processing, storing information, developing a control decision, transferring control action to an object, monitoring execution, analyzing the results of the impact of the decision taken.

If accounting supplies information, then economic analysis must turn it into decision-making information. Logical processing, causal study, generalization of facts, their systematization, conclusions, suggestions, search for reserves - all these are the tasks of economic analysis, which is designed to ensure the validity of the control decision and increase its effectiveness. Management analysis performs an accompanying, serving function in the decision-making process, being a method of studying a controlled system. Without high-quality implementation of feedback in the management process, which is achieved by automating economic analysis, it is impossible to achieve the full effectiveness of the enterprise management system.

Currently, management analysis occupies an important place among the economic sciences. It is considered as one of the functions of production management. The management system consists of the following interrelated functions: planning, accounting, analysis and management decision-making.

Comprehension, understanding of information is achieved with the help of managerial analysis. In the process of analysis, primary information undergoes analytical processing, and based on the results of this processing, management decisions are developed and justified. Management analysis precedes decisions and actions, justifies them and is the basis scientific management production, ensures its objectivity and efficiency. Thus, managerial analysis is a management function that provides decision making.

Management analysis plays an important role in preparing information for planning, assessing the quality and validity of planned indicators, in checking and objectively assessing the implementation of plans.

Management analysis is not only a means of substantiating plans, but also monitoring their implementation. Planning begins and ends with an analysis of the results of the enterprise. It allows you to increase the level of planning, to make it scientifically sound.

An important role is given to analysis in determining and using reserves for increasing the efficiency of production. It promotes the economic use of resources, the identification and implementation of a scientific organization of labor, new equipment and production technology, the prevention of unnecessary costs, various shortcomings in work, etc. As a result, the economy of the enterprise is strengthened, production efficiency is increased.

The relevance of the course work is due to the fact that in the modern world the role of management analysis is increasing every year, since commercial enterprises, especially in our country, exist at risk. Besides, in last years the degree of responsibility of enterprises for their economic decisions has significantly increased. Therefore, the adoption of sound and balanced economic decisions can significantly reduce the degree of risk.

The purpose of the course work is to conduct a management analysis of the enterprise.

Objectives of the course work:

Consideration and systematization of theoretical knowledge on the essence and subject of management analysis;

Study and systematization of theoretical knowledge about the types of managerial analysis;

Carrying out settlement work on the basis of the data of the assignment of the course work;

Analysis of the data obtained in the course of computational work;

The object of the course work is the enterprise.

The subject of the course work is business processes, the data of which are presented in the source materials for the course work.

CHAPTER I. ESSENCE OF MANAGEMENT ANALYSIS

1. 1 The subject and essence of management analysis. His scientific apparatus

In market conditions, as owners (owners) of the enterprise and officials directly managing its activities, as well as other legal entities and individuals interested in general information about the technical and economic state of the enterprise (state financial and tax authorities, potential buyers, suppliers of raw materials, semi-finished products, materials, consumers of products, partners, investors, holders valuable papers, Insurance companies, law enforcement and judicial authorities, and others) can obtain the required information by appropriately assessing the main technical and economic indicators of the enterprise.

The main technical and economic indicators are synthetic (generalizing) parameters of the enterprise. Taken together, these indicators reflect the general state of affairs at the enterprise in the production, technical, economic, financial, innovative, commercial, social spheres. Each indicator separately generally characterizes one of the directions (sides) of its internal or external activities.

The analysis of the main technical and economic indicators includes: comparison of the estimated indicators of the enterprise with the corresponding indicators of other enterprises engaged in similar activities; comparison of various indicators of the enterprise among themselves; comparison of similar indicators of the enterprise for different time periods; comparison of planned and actually achieved indicators of the enterprise.

Thus, a comparison of the main technical and economic indicators of a food enterprise with the characteristics of other enterprises of this profile allows us to assess the place of this enterprise in the consumer market, its role in meeting the needs of the population in food products according to a certain nomenclature (bakery, confectionery, pasta, fat-and-oil, meat, dairy, liquor, beer, non-alcoholic products and others) and in accordance with effective demand, as well as draw certain conclusions about the competitiveness of the company's products.

By comparing various technical and economic indicators, the degree of use of the available production and technical apparatus (basis) of the enterprise, the established relationships between output and its sale (sales volume of products), labor productivity and its payment, costs and results, other relationships between individual parties and lines of business of the enterprise.

The study of the dynamics of the main technical and economic indicators (comparison of the values ​​of indicators for different time periods) helps to identify specific processes occurring at the enterprise (in particular, related to its adaptation to changing business conditions), to establish trends in the technical and economic development of the enterprise.

Comparison of the actual values ​​of technical and economic indicators with their planned values ​​(in the case when the enterprise is planning the relevant indicators) is carried out in order to determine the unused opportunities (cash reserves) that were not taken into account when planning the activities of the enterprise in the analyzed period. Such a comparison to a certain extent reflects, in addition, the level of professionalism of specialists in the enterprise management apparatus, their ability to skillfully raise and solve production, technical and economic and financial issues in market conditions.

The information base of the analysis is the materials of planning documents, data of accounting and statistical accounting and reporting of the enterprise. Taking into account the increasingly limited access to the data bank of each specific enterprise, information about the activities of which often not only becomes confidential, but also belongs to the management of the enterprise as a commercial secret, it is recommended to use a limited number of initial technical and economic indicators for the purposes of analysis (Table 1). Other technical and economic characteristics of the enterprise, necessary for a generalized analysis of its activities, can be obtained by calculation as derivatives of the indicators given in the table.

Management analysis of economic activity as a science is a system of knowledge associated with the study of the interdependence of economic phenomena, identifying positive and negative factors and measuring the degree of their influence, reserves, lost profits, studying trends and patterns in the activities of organizations.

Every science has its own subject. The subject of management analysis refers to the business processes of commercial organizations, their economic efficiency and final economic and financial results of activity, formed under the influence of objective and subjective factors.

A characteristic feature of managerial analysis is not only the identification of trends and patterns in the functioning and development of the organization, reserves, missed opportunities, but also the development of practical proposals and recommendations for improving their activities. However, it is not easy to identify deviations from global trends, violations of economic laws, and disproportions in the work of individual organizations. Only an economist who knows well and subtly understands the general laws of economic development will be able to correctly and timely notice the manifestation of general trends, certain regularities in each specific case. Constant and close study of the economics of the organization, daily monitoring of the progress of the order-plan using all sources of information create the necessary conditions to reveal hidden reserves, and their disclosure and use without a well-placed economic analysis is impossible.

To correctly reveal and understand the main reasons, or, as it is commonly called in the analysis, the factors that influenced the progress of the plan, to correctly establish their action and interaction, means to correctly understand the course of all economic activities of the analyzed object. In the process of analysis, they not only reveal and characterize the main factors influencing economic activity, but also measure the degree of their impact.

The significance of analysis in the management of an organization, the complexity of the phenomena and processes under study predetermine the diversity of the scientific apparatus. An analysis of the theory and practice of management analysis made it possible to establish a variety of scientific approaches used: systemic, integrated, integration, marketing, functional, subject, dynamic, reproductive, process, normative, quantitative, etc. Each of the listed approaches reflects or characterizes only one of the aspects of management analysis .

With a systematic approach, any system (object) is considered as a set of interrelated elements that has an output (goal), input, connection with the external environment, feedback. A systematic approach contributes to the adequate formulation of problems and the development of an effective strategy for their resolution. Any organization, its subdivision, department, etc. can act as a system.

System analysis is a set of certain methods and practical techniques for solving various problems based on a systematic approach and the presentation of the object of study in the form of a system. Analysis in a narrow sense is the division of a phenomenon or object into its constituent parts (elements) in order to study them as parts of a whole. Such a division allows you to look inside the object, phenomenon, process under study, understand its inner essence, determine the role of each element in the object or phenomenon under study.

The following major principles of the system approach (system analysis) can be singled out:

1) the decision-making process begins with the identification of critical problems and a clear formulation of the specific goals of the system;

2) when considering the problem as a whole, all the consequences and interconnections of each particular decision should be identified;

3) identify and explore possible alternative ways to solve the problem and achieve the goal;

4) the goals of individual subsystems must be consistent with the goals of the entire system;

5) in the process of analysis, it is advisable to move from the abstract to the concrete (from formulations to quantitative assessments);

6) it is necessary to identify the links between the elements of the system, to explore their interaction.

When applying an integrated approach, technical, environmental, economic, organizational, social, psychological, if necessary, and other (for example, political, demographic) aspects of the activity and their interrelationships should be taken into account. If one of the essential aspects of the analysis is omitted, the problem will not be completely solved. Unfortunately, this requirement is not always met in practice.

The integration approach to economic analysis is aimed at exploring and strengthening the relationships:

a) between individual subsystems and components of the strategic management system (formation of the organization's strategy, operational management of the implementation of the developed strategy);

b) between the stages of the life cycle of the control object (marketing, organizational and technological preparation of production, production, etc.);

c) between vertical management levels (country, region, city, organization, its subdivisions);

d) between the subjects of horizontal management (planning of production and supply, organization of production, personnel, energy, information, financial support, etc.).

The marketing approach provides for the orientation of economic analysis to the consumer. The choice of an organization's strategy should be based on an analysis of existing and forecasting future strategic needs for a given type of product or service, strategic market segmentation, forecasting the life cycles of future products, analyzing the competitiveness of its products and competitors' products, predicting their competitive advantages, as well as the mechanism of action of the law of competition . The marketing approach should be applied to any task in any department of the organization.

In this case, the priorities for choosing the criteria for management analysis are the following:

1) improving the quality of goods in accordance with the needs of consumers;

2) saving resources from consumers by improving the quality of goods;

3) saving resources in the production of goods due to the implementation of the scale factor, the scientific and technical process, and the improvement of the management system.

The essence of the functional approach to economic analysis is that the need is considered as a set of functions that must be performed to satisfy the need. After the functions are established, several alternative goods to perform these functions and choose the one that requires the minimum total cost for life cycle product per unit of its useful effect. Product development chain: needs, functions, indicators of the future product, changing the structure of the system.

Currently, the subject approach is widely used, in which the object of analysis is an existing product. At the same time, the product is improved by refinement based on the results marketing research, analysis scientific and technological progress in a given area, comments and suggestions of consumers, and the designers are tasked with achieving world-class quality in terms of the most important indicators.

The dynamic approach involves considering the organization in dialectical development, in causal relationships and subordination, a retrospective analysis of the behavior of similar organizations is carried out (for example, for 10 years) and a forecast of its development (for example, for 5 years).

The reproduction approach is focused on the constant resumption of production of a product to meet the needs of a particular market with a lower total cost per unit of useful effect, compared to the best similar product in this market.

The elements of the reproductive approach are:

1) the use of a leading comparison base when planning private indicators of the quality and resource intensity of the updated product, a base that meets the achievements of scientific and technological progress in this area at the time the consumer purchases the product, a base that meets the requirements of consumers not at the time of planning or developing the product, but at the time of its consumer purchases;

2) interpretation of the law of saving time as saving the sum of past, living and future labor for the life cycle of a product per unit of its useful effect;

3) consideration in the relationship of the reproduction cycle of the manufactured, designed and promising models of goods in the coordinates of time and the release program;

4) ensuring, if possible, the development of the elements of the external environment of the strategic management system (macro-environment, infrastructure of the region, micro-environment of the organization) proportional in quality and quantity.

The process approach considers the processes of economic analysis as interrelated. In this case, the analysis is the sum of interrelated continuous action on marketing, planning, organization of production, accounting and control, motivation, regulation, etc.

The essence of the normative approach is to establish standards for all subsystems of economic analysis:

a) the target subsystem (standards for the quality and resource intensity of the product, market parameters, organizational and technical level of production, social development team, environmental protection);

b) the supporting subsystem (standards for the efficient use of resources, the provision of employees with everything necessary, etc.);

c) functional subsystem (standards for all functions of the reproductive process);

d) the control subsystem (standards for the psychology and sociology of management, the development and adoption of a strategic management decision). These standards must meet the requirements of complexity, efficiency, validity, prospects for application in terms of scale and time.

The organization does not manage the standards for the functioning of the components of the external environment, but it must have a bank of these standards, strictly observe (especially legal and environmental standards) and take part in the development of the system of standards for its external environment. The greater the proportion of justified and quantified standards, the higher the efficiency of economic analysis at all levels of management.

The essence of the quantitative approach is the transition from qualitative (generalized) to quantitative assessments using engineering calculations, mathematical and statistical methods, expert assessments, scoring systems, etc. In economic analysis, it is important to use the most accurate methods of analysis, forecasting and optimization of management decisions.

The use of various approaches in economic analysis has some peculiarities. So, for a long period it is very difficult to predict the composition and requirements of normative acts of various levels, the socio-psychological characteristics of the life of the team, the situations in which tactical management decisions will be implemented. Only for the conditions of a rule of law state with developed and established market relations, it is possible to predict with sufficient accuracy the changes in the parameters of these approaches. For an economy with emerging market relations, it is necessary to choose the most rational approaches, taking into account their features, which are more related to the organization of the development of goods, but not to their predictable parameters.

1. 2 Types of management analysis

Managerial analysis always serves the purposes of management as a means of substantiation at all stages of preparation and adoption of managerial decisions; the improvement of its methods is determined by the needs of management.

At all levels of the system, decisions are made that correspond to the available information and production needs.

The enlarged model of the analytical support system (ASS) consists of blocks corresponding to the objects of management and processes of production and economic activity. Production and economic activity is a superposition of processes on resources. The “input” is resources, material and material flows, which, passing through various processes, including production, come out in the form of results (finished product, profit, financial transactions), completing the old and starting a new cycle of processes.

Representation of the management process in the form of blocks, where the objects of management are resources and results at a certain stage of the cycle, makes it possible to trace in more detail all the processes of economic analysis that occur in each block, and to more clearly identify the objects of management and financial analysis.

The objects of managerial, or internal, analysis of the enterprise are resources (funds, objects of labor and labor resources) and results (products and cost). If we take the processes of the circulation of economic activity, then managerial analysis covers the material flows of groups "A", "B" and partially "C" (processes of supply, production and partially consumption). All other elements are in the realm of financial analysis.

Analysis of any of the issues of economic activity should be carried out in several stages: development of a plan and methodology for analysis, clarification of objects and responsible executors; collection and evaluation of information; clarification of the methodology and methods of analysis; processing of information and solution of the presented analytical tasks; formulation of conclusions and proposals.

For high-quality management analysis and effective management A developed methodology is required, including the following elements:

1) definition of goals and objectives of the analysis;

2) a set of analysis indicators;

3) the scheme, sequence and frequency of the analysis;

4) methods of obtaining information;

5) processing and analysis of the received economic information;

6) a list of organizational stages and the distribution of responsibilities between the services of the enterprise;

7) the procedure for formalizing the results of the analysis.

Management analysis integrates three types of internal analysis - retrospective, operational and prospective, each of which is characterized by solving its own problems (Fig. 1).

The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy. The need for forward-looking analysis that arose with the transition Russian organizations to market economic conditions, translates internal analysis into a new quality, bringing it to the level of managerial analysis. While retrospective analysis answers the question "how was it?", the prerogative of prospective management analysis is to find an answer to the question "what will happen if?". As part of a prospective analysis, it is necessary to single out short-term and strategic subspecies, which have their own goals and methods.

A retrospective analysis is carried out for the purpose of current control over economic activity. A feature of this type of analysis is the study of completed processes, the identification of unused reserves. This is the most developed type of economic analysis.

The current (retrospective) management analysis is carried out on the basis of the final results of the enterprise's work for the most important reporting periods.

Current analysis is a system of periodic, comprehensive study of the results of economic activity for an objective assessment of the implementation of business plans and the achieved production efficiency, a comprehensive identification of intra-production reserves, and their mobilization to improve economic efficiency in subsequent periods.

A feature of the current analysis is a retrospective look at economic activity, the study of past processes and phenomena, and the identification of unused reserves. The current analysis is an integral element of the commercial calculation of the enterprise and is performed when summing up the results of economic activity. The current analysis is characterized by full coverage of all aspects of economic activity, involvement in its implementation of all departments and services of the enterprise. The current analysis is carried out mainly on documented sources of information based on accounting and statistical reporting. This makes it possible to typify analysis procedures and use its unified methods. An important direction in improving the current economic analysis is the widespread use of mathematical methods and computers for obtaining and processing economic information, which increases its efficiency. This is due to the reduction of the analysis time; more complete coverage of the influence of factors on the results of economic activity; replacing approximate or simplified calculations with exact calculations; setting and solving new multidimensional problems that are practically impossible to do manually and by traditional methods.

The classification of problems of current analysis makes it possible to streamline the formulation of everyday analytical problems, to identify the general patterns of their solution.

The classification of tasks of current analysis is based on the principle of studying economic activity through the prism of fulfilling established tasks: plans, schedules, norms, orders, orders, etc. In accordance with this, three fundamentally important generalized problems of the current analysis can be considered.

1. Analysis and assessment of the tension and validity of the business plan (target targets).

2. Identification of factors of economic activity and quantitative assessment of their influence on generalizing indicators.

3. An objective assessment of the work of the enterprise and its divisions.

Without assessing the intensity and validity of the business plan, it is impossible to determine the degree of use of production resources, the intensity of the costs incurred. An unstressed plan reduces incentives for work and the creative activity of workers, and distorts the picture of industrial relations. The constant action of this factor ultimately leads to a decline in business activity, cost overruns, and a decrease in production efficiency.

Traditional for the current analysis of economic activity is the task of identifying the factors of an economic phenomenon and quantifying their impact on the generalizing indicators of economic activity. In the process of solving this problem, methods of deterministic and stochastic factor modeling are used.

Most often, it is necessary to analyze and evaluate deviations from the plan, standard, and the result of the previous period. It is important not only to identify the fact of deviation, but also to establish its causes. Thus, the analyst immediately falls into the sphere of problems of multivariate analysis, the study of direct and indirect relationships, the study of observable and not directly observable (hidden) dependencies.

In the process of deterministic modeling, the investigated phenomenon or economic indicator is decomposed into direct factors.

In direct factor analysis, the task is to identify individual factors that affect the change in the effective indicator or process; establish the forms of a deterministic relationship between the performance indicator and a certain set of factors and, finally, determine the role of individual factors in changing the performance economic indicator.

Problems of direct deterministic factor analysis -- the most common group of problems in the analysis of economic activity. The deterministic modeling of a factor system is based on the possibility of constructing an identical transformation for the initial formula of an economic indicator according to theoretically assumed direct links this indicator with other indicators-factors. This is a simple and effective means of formalizing the relationship of economic indicators for analyzing and evaluating changes in a generalizing indicator. Thus, the analysis of the influence of factors on the change in the volume of production aims to quantify the impact on the implementation of the plan (or deviation from the previous period) of the volume of production of changes in the following factors:

* product quality;

* product structure;

* industrial marriage;

* production cooperation;

* the amount of hours worked by workers;

* average hourly labor productivity of workers.

The sum of negative influences is calculated as a reserve for a possible increase in the volume of production in the analyzed period.

The current analysis requires extensive information not only about the planned and reported values ​​of indicators, but also about the consumption rates of materials, labor, wages and other elements for planned and actual production volumes. Therefore, it is more rational to conduct current control and analysis of the enterprise's activities simultaneously with planning based on its information environment.

Operational analysis is carried out during production activities, is an element of planning and dispatching control. Operational analysis is usually carried out according to the following groups of indicators: production, shipment and sale of products, use work force, production equipment, material resources, cost, profit, profitability, solvency. The analysis is based on primary accounting data: operational, technical, accounting, statistical.

The purpose of operational economic analysis is an operational economic assessment of short-term changes in production processes in relation to a given program for the development of a controlled economic system and ensuring its effective functioning.

Efficiency of analysis is, first of all, the timeliness of identifying and studying short-term changes occurring in economic processes that either threaten to take the controlled system out of the given direction and pace of development, or signal the emergence of additional reserves that allow it to be quickly transferred to a more efficient mode of operation. . Skipping a period of time during which there are reasons that generate deviations from the program makes even the results of operational analysis useless, since after this moment a new economic situation arises with new cause-and-effect relationships of elements and new economic consequences.

This specificity of operational economic analysis precludes an unambiguous answer to the question, for what periods of time within a month such an analysis should be carried out. It depends on a number of circumstances: firstly, on the content of managed economic indicators, the closeness of their connection with indicators of natural-material and other production processes, the frequency and magnitude of changes in these indicators and their impact on the development of the managed object as a whole; secondly, from the need to foresee individual forthcoming short-term changes in production processes and their economic consequences; thirdly, from the fact that it takes time to conduct operational analysis, develop and implement operational decisions that ensure timely regulation of production processes.

Operational analysis must be distinguished from quick, sometimes also called operational, final analysis. For example, according to the results of a quick, i.e. held in short time, analysis economic activity an enterprise for a month or a year, as a rule, a quick direct regulation of production processes cannot be carried out, since the subject of his study is the averaged generalized results of the mutual influence of many short-term changes that have occurred relative to the current moment over a longer period. Such an analysis, called periodic in the specialized literature, plays its equally important role in current and future production management systems.

The main tasks of operational analysis:

* systematic identification of the level of implementation of estimates and targets for responsibility centers; determination and calculation of the influence of factors for changing indicators from a given level;

* systematization of positive and negative causes of deviations;

* timely provision of the received information to the control system;

* development and implementation of measures to improve the operational management of production, increase its efficiency.

Operational analysis is as close as possible to production processes and relies on the system of primary documents and reports of the enterprise.

Objects of operational analysis:

* plan for the production of products of the enterprise and its divisions (in value and physical terms);

* plan for the sale of products and deliveries under contracts;

* release structure (in assortment or by nomenclature positions),

* the rhythm of production;

* condition and use of production equipment;

* use of working time and personnel;

* availability of material resources, fuel, energy, components and purchased products;

* the level of manufacturing defects, unproductive losses and costs;

* quality of work of administration and managers;

* the level of production costs and the cost of production, individual products, assemblies, parts, services and works;

* the size and dynamics of inventories, balances of finished products and work in progress;

* the cost of wages and material incentives for employees;

* implementation of the profit plan and other financial indicators;

* condition and use of working capital;

* solvency of the enterprise and its financial condition.

Perspective analysis is a type of analysis that studies the phenomena of economic activity of entrepreneurial structures from the perspective of the future, i.e. prospects for their development. As a rule, in the course of such an analysis, incomes, expenses and financial results are forecasted for the analyzed perspective and appropriate management decisions are developed.

The main goals of a prospective analysis are to provide the management bodies of enterprises and associations with information about possible ways to achieve certain results of economic activity in the future, to determine the objective patterns of development of economic processes, to assess the realism of certain planned decisions and their compliance with the internal logic of economic development.

This is usually a function of long-term management. Separate elements of prospective analysis are used in current and operational management for the preparation of proactive information. Prospective analysis consists in a thorough study and analysis of information about the present and past of the enterprise in anticipation of new factors and phenomena of economic activity, analytical "intelligence" of the future. A prospective analysis is a preliminary economic analysis both in relation to the results of economic activity and in relation to economic processes, i.e. the analysis is carried out until the improvement of business processes. Such an analysis is also necessary for compiling long-term long-term plans activities, and to assess the expected results of the implementation of the planned tasks. Based on the study of the patterns of development of economic phenomena and processes, prospective analysis reveals the most probable paths for this development and provides a basis for choosing and justifying promising planning decisions.

The process of business management involves the development of not only short-term, but also long-term strategic decisions. In this regard, short-term and strategic analysis are distinguished.

The results of strategic analysis have a major impact on the future position of the organization. Therefore, a deep preliminary study of the prospects for the organization's activities in the relevant economic environment is necessary.

The techniques and methods of short-term predictive analysis, based primarily on the division of costs into fixed and variable, lose their power in the long term. This is due to the fact that the expansion of the planning time period (scale base) introduces significant adjustments to the behavior of costs. Costs that are fixed short term, in a more distant perspective, turn out to be variable, and vice versa, specific variable costs that are unchanged for management analysis are not.

Strategic management analysis is based on different principles than short-term prospective analysis. In the course of strategic analysis, various factors are taken into account due to the state of the external environment (according to extra-accounting sources of information). These include markets for goods and services, interest rates and currency quotes set by government and commercial organizations, economic boom, high inflation, decline in production, increased competition, etc.

A serious place in strategic analysis is given to accounting for additional costs for quality improvement and the time factor as sources of additional competitive advantage. According to prof. M.A. Vakhrushina, "the goal of strategic analysis will be achieved only if the long-term management decisions based on it make it possible to achieve adequacy between the requirements of the external environment and the capabilities of the organization."

In order to successfully conduct a strategic analysis, in our opinion, it is important not only to formulate the very concept of "strategic analysis", but also to establish its goals, objectives, objects and other elements. All these concepts are summarized and presented in Table. one.

Table 1

Essence, goals, objectives, methods of strategic analysis

Essence	A type of complex economic analysis of economic activity that studies economic phenomena and processes from the standpoint of the future, i.e. prospects for their development
Basic goals	Providing management bodies of enterprises with information about possible ways to achieve certain results of economic activity in the future, determining the objective patterns of development of economic processes, assessing the realism of certain planned decisions and their compliance with the internal logic of economic development
	Forecasting of economic activity. Scientific substantiation of promising solutions. Assessment of the expected fulfillment of long-term forecasts and long-term plans.
	Future performance of business segments
Subjects	Managers, analysts
	Forecasting methods based on dynamic series: forecasting assuming the values ​​of the previous levels of the series remain unchanged in the future, forecasting assuming that the average values ​​of the previous levels remain unchanged in the future, forecasting by mathematical extrapolation, modeling a regression forecast, forecasting by extracting the components of a time series
	Exceeds 12 months
Main consumers	Company management, owners
The degree of openness of information	It is a trade secret and is confidential

In conclusion, it should be noted that in countries with a market economy that is more stable than in Russia, the external economic environment, the methods of strategic accounting and analysis, functional cost accounting (ABC), the target costing system (TC) are becoming increasingly important. , strategic management costs (SCM), as well as analysis based on the concept of strategic business units (SBU). The exceptional importance of strategic analysis, its prospects for a developing market economy necessitates the creation of a methodology for its implementation, taking into account the specifics Russian conditions management.

CHAPTER II. PRACTICAL PART

2. 1 Initial data for the practical part

Option 1

raw materials and basic materials
purchased components and semi-finished products
fuel and energy for technological purposes
Other materials
basic salary
additional ODA salary
depreciation deductions
general production expenses, thousand rubles
losses from marriage
general business expenses, thousand rubles
organization management costs
fees and deductions
commercial expenses, thousand rubles
other expenses, thousand rubles

	Product A	Product B	Product C
	Production volume, thousand pieces	Costs, thousand rubles	Production volume, thousand pieces	Costs, thousand rubles	Production volume, thousand pieces	Costs, thousand rubles
September
Total for the year

2. 2 Analysis of the results of economic activity of the enterprise

1. Compare reporting data with planned indicators and determine deviations.

2. Determine the growth rate of the main performance indicators.

3. Analyze the data obtained and draw a conclusion about the implementation of the plan, compare the dynamics of indicators and draw a conclusion about the nature actual changes that have occurred in a year.

Table 1 - Analysis of the results of economic activities

	Indicators			Deviation
	Proceeds from the sale of products, goods, works, services, thousand rubles.
	Cost price products sold, thousand roubles.
	Material costs for production, thousand rubles.
	Material return (p. 1: p. 3), rub.
	Average number of employees in total, pers.
	including number of employees of the main production
	The proportion of workers in the main production in average headcount employed (p.6: p.5)*100, %
	Labor productivity of one worker, (line 1: line 5), thousand rubles
	including average output of one employee of the main production [line 1: line 6], thousand rubles.
	Total labor intensity of the production program, thousand hours
	Total labor costs, thousand rubles
	Expenses for labor remuneration of the ODP, thousand rubles.
	The cost of an hour of OPR, rub. (p.12/p.10)
	Average cost of fixed assets, thousand rubles
	Expenses for the maintenance and operation of equipment, thousand rubles.
	Return on assets (line 1/line 14), rub.
	Capital-labor ratio (line 14/line 6), thousand rubles
	Profit from sales, thousand rubles
	Return on sales, (p.18:p.1) %

From the above data, it can be seen that the actual values ​​for almost all items of analysis, with the exception of capital productivity, exceed the planned indicators by 0.2-11.4 percent, which indicates a positive dynamics in the development of the enterprise and overfulfillment of the plan.

In the reporting period, the actual revenue exceeded the planned one by 2%, however, material costs increased by 1.7 percent, labor costs increased (2%), the cost and expenses for the maintenance of fixed assets increased (4 and 6.5%, respectively), capital-labor ratio increased by 5%. Labor productivity increased by 1.6 percent. From the foregoing, we can conclude that the positive dynamics of indicators at the enterprise can be associated with the commissioning of new equipment, as a result of which there is a need to increase wages for workers, which can be associated with the need to work on more sophisticated equipment or master new labor functions. However, the qualifications of workers at this stage do not correspond to the level of fixed assets, as evidenced by a small increase in labor productivity in comparison with an increase in material costs and equipment maintenance costs. This is also evidenced by the decrease in the return on assets by 3.1%.

In addition, a clear negative factor in this case is a significant increase in the cost of managing the organization and related deductions for social needs. That is, management began to receive large salaries (since the number of employees increased slightly, but the cost of management is very significant), but the return on this has decreased significantly.

In addition, negative indicators also reveal a 4% increase in production costs, while revenue increased by only 2%. However, this gap in indicators is smoothed out by a significant increase in actual profit and return on sales (11.3 and 11.4%, respectively), a significant increase may be associated with an increase in demand for products in the current period under the influence of external factors (since internal factors must be laid down and taken into account when calculating planned indicators), due to consumer behavior.

Or, when calculating planned indicators, these articles were underestimated, which indicates problems in the management of the enterprise (the desire to “show off” a significant increase in profit indicators, etc.).

The foregoing indicates an extensive level of development of the enterprise (growth due to the involvement of additional resources in production, and not the improvement of technologies).

It is necessary to analyze the use of fixed assets and identify the cause of irrationality, if possible, eliminate it. Raise the qualifications of workers so that they can make better use of fixed assets. Conduct an analysis of the reasons for the deviation of planned and actual profits and profitability, include the identified factors in the calculations for the subsequent determination of the value of planned indicators. Analyze the work of the planning department, identify the causes of such significant deviations and, if necessary, take action.

2. 3 Analysis of the influence of factors on the volume of production

2. Spend factor analysis changes in the volume of sales of products.

Table 2 - Calculation of the influence of factors related to the efficiency of the use of material resources on the dynamics of revenue (by the method of absolute differences)

Table 3 - Calculation of the influence of factors related to the efficiency of the use of labor resources on the dynamics of revenue (by the method of absolute differences)

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The concept, economic content and types of cost and its classification of costs. Analysis of the dynamics and structure of production and sales costs. Reserves for reducing the cost of production and sales of products. Cost effectiveness analysis.

term paper, added 11/22/2008


Typology of types of economic analysis. The content of the analysis of the economic activity of the company. Financial analysis as an object of auditors' work. Scheme of economic analysis of enterprises. The main directions of management analysis of the enterprise.

control work, added 10/31/2009


Analysis of the volume of production in physical and value terms. Seasonal fluctuations, deterministic factorial model for the analysis of production volume. Calculation of the quantitative impact of changes in the factors included in it on the resulting indicator.