Management Accounting. Management analysis Requirements for management accounting

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

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

The enlarged model of the analytical support system (ASS) consists of blocks corresponding to management objects and processes of production and economic activity. Production economic activity represents the overlay of processes on resources. “Input” are 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 cycle of processes and starting a new one.

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 circuit, makes it possible to trace in more detail all the processes of economic analysis that arise in each block, and more clearly highlight the objects of management and financial analysis.

The objects of managerial, or internal, analysis of an enterprise are resources (means, objects of labor and labor resources) and results (products and costs). If we take the processes of economic activity circulation, then management analysis covers material flows groups “A”, “B” and partially “C” (processes of supply, production and partially consumption). All other elements are within the scope of financial analysis.

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

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

• 1) defining the goals and objectives of the analysis;
• 2) a set of analysis indicators;
• 3) scheme, sequence and frequency of analysis;
• 4) methods of obtaining information;
• 5) processing and analysis of received economic information;
• 6) a list of organizational stages and distribution of responsibilities between the services of the enterprise;
• 7) the procedure for processing the results of the analysis.

Management analysis integrates three types internal analysis- retrospective, operational and prospective, each of which has its own solution own tasks(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 on market conditions management, transfers internal analysis to a new quality, bringing it to the level of management analysis. While retrospective analysis answers the question “how did it happen?”, the prerogative of forward-looking management analysis is to find an answer to the question “what would happen if?” As part of the long-term analysis, it is necessary to distinguish short-term and strategic subtypes, which have their own goals and methods.

Fig.1

Retrospective analysis is carried out for the purpose of current control over economic activities. A feature of this type of analysis is the study of accomplished processes and the identification of unused reserves. This is the most developed type of economic analysis.

Current (retrospective) management analysis is carried out on the basis of the final results of the enterprise 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 achieved production efficiency, a comprehensive identification of intra-production reserves, and their mobilization to improve business efficiency in subsequent periods.

A feature of the current analysis is a retrospective look at economic activity, the study of accomplished processes and phenomena, and the identification of unused reserves. Current analysis is an integral element of the commercial calculation of an 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, involving all departments and services of the enterprise in its implementation. The current analysis is carried out primarily using documented sources of information based on accounting and statistical reporting. This makes it possible to typify analysis procedures and use uniform methods. An important direction improvement of 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 in analysis time; more complete coverage of the influence of factors on the results of economic activity; replacing approximate or simplified calculations with exact calculations; formulation and solution of new multidimensional problems that are practically impossible to accomplish manually and by traditional methods.

Classification of problems of current analysis allows you to streamline the formulation of everyday analytical problems and identify general patterns of their solution.

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

• 1. Analysis and assessment of the tension and validity of the business plan (plan targets).
• 2. Identification of factors of economic activity and quantitative assessment of their influence on general indicators.
• 3. Objective assessment of the work of the enterprise and its divisions.

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

Traditional for the current analysis of economic activity is the task of identifying the factors of an economic phenomenon and quantifying their influence on the general 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 results of the previous period. It is important not only to identify the fact of deviation itself, but also to establish its causes. Thus, the analyst immediately gets into the sphere of many problems. factor analysis, research of direct and indirect connections, study of observable and not directly observable (hidden) dependencies.

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

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

Problems of direct deterministic factor analysis are the most common group of problems in the analysis of economic activity. The basis of deterministic modeling of a factor system is the possibility of constructing an identical transformation for the original formula of an economic indicator using theoretically assumed direct connections this indicator with other indicators-factors. It's simple and effective remedy formalization of communication economic indicators to analyze and evaluate changes in the general indicator. Thus, analysis of the influence of factors on changes in production volume aims to give quantitative assessment 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;
• * manufacturing defects;
• * production cooperation;
• * the amount of time worked by workers;
• * average hourly labor productivity of workers.

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

Current analysis requires extensive information not only about 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 carry out current monitoring and analysis of the enterprise’s activities synchronously with planning based on its information environment.

Operational analysis is carried out during production activities, is an element of planning and dispatch control. Operational analysis is usually carried out according to the following groups of indicators: production, shipment and sales 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 relative to a given program for the development of a controlled economic system and ensuring its effective functioning.

The 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 managed system out of a given direction and pace of development, or signal the emergence of additional reserves that allow it to quickly transfer it to a more efficient mode of operation . Skipping the period of time during which the causes that generate deviations from the program operate 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 excludes an unambiguous answer to the question for what periods of time within a month such an analysis should be carried out. This 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 anticipate certain upcoming 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 the fast, i.e. held in short time, analysis economic activity enterprises over a month or a year, as a rule, quick direct regulation of production processes cannot be carried out, since the subject of its 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. This analysis, called specialized literature periodic, plays his own no less 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 planned targets by responsibility centers; determination and calculation of the influence of factors changing indicators from a given level;
• * systematization of positive and negative causes of deviations;
• * timely provision of received information to the control system;
• * development and implementation of measures to improve operational production management and increase its efficiency.

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

Objects of operational analysis:

• * production plan for the enterprise and its divisions (in value and in kind);
• * plan for sales of products and deliveries under contracts;
• * production structure (in assortment or by product line items),
• * rhythm of product release;
• * condition and use of production equipment;
• * use of working time and personnel;
• * provision of material resources, fuel, energy, components and purchased products;
• * 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;
• * size and dynamics of production inventories, balances finished products and work in progress;
• * expenses for wages and material incentives for employees;
• * fulfillment of profit plan and others financial indicators;
• * condition and use working capital;
• * solvency of the enterprise and its financial condition.

Prospective analysis is a type of analysis that studies the phenomena of economic activity business structures from the perspective of the future, i.e. prospects for their development. As a rule, during such an analysis, income, expenses and financial results are forecast for the analyzed perspective and appropriate management decisions are developed.

The main goals of long-term analysis are to provide management bodies of enterprises and associations with information about possible ways achieving certain results of economic activity in the future, determining objective patterns of development of economic processes, assessing the feasibility of certain planning decisions and their compliance with the internal logic of economic development.

This is typically a long-term management function. Certain elements of forward-looking analysis are used in current and operational management for the preparation of proactive information. Prospective analysis consists of a thorough study and analysis of information about the present and past of an enterprise in anticipation of new factors and phenomena of economic activity, and analytical “intelligence” of the future. Prospective analysis is a preliminary economic analysis both in relation to the results of economic activity and in relation to economic processes, i.e. analysis is carried out to improve business processes. Such an analysis is also necessary for drawing up long-term long-term plans activities, and to assess the expected results of completing the intended tasks. Based on the study of the patterns of development of economic phenomena and processes, long-term analysis identifies the most likely paths of this development and provides a basis for selecting and justifying long-term planning decisions.

The business management process 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, an in-depth preliminary study of the organization's prospects in the relevant economic environment is necessary.

Techniques and methods of short-term forecast analysis, based primarily on dividing costs into fixed and variable, lose their power in the long term. This is due to the fact that expanding the planning time period (scale base) makes significant adjustments to cost behavior. Costs that are constant 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 so.

Strategic management analysis is based on different principles than short-term perspective analysis. The strategic analysis takes into account various factors, conditioned by the state of the external environment (according to non-accounting sources of information). These include markets for goods and services, interest rates and currency quotes established by government and commercial organizations, economic boom, high level inflation, decline in production, increased competition, etc.

A serious place in strategic analysis is given to accounting additional expenses to improve quality and the time factor as sources of additional advantage in competition. According to prof. M.A. Vakhrushina, “the goal of strategic analysis will be achieved only if 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.”

For successful 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. 1.

Table 1

Essence, goals, objectives, methods of strategic analysis

Essence	A type of comprehensive economic analysis of economic activity that studies economic phenomena and processes from the perspective 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 objective patterns of development of economic processes, assessing the feasibility 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 implementation of long-term forecasts and long-term plans.
	Future segment performance entrepreneurial activity
Subjects	Managers, analysts
	Forecasting methods based on time series: forecasting under the assumption that the values ​​of previous levels of the series are unchanged in the future, forecasting under the assumption that the average values ​​of previous levels are unchanged in the future, forecasting by the method of mathematical extrapolation, regression forecast modeling, forecasting by the method of isolating the components of a time series
	Exceeds 12 months
Main consumers	Enterprise management, owners
Degree of openness of information	Is a trade secret and is confidential

In conclusion, it should be noted that in countries with market economies, characterized by a more stable external economic environment than in Russia, all higher value acquire the techniques of strategic accounting and analysis, functional cost accounting (ABC), the target costing system (TC), strategic cost management (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 that takes into account the specifics Russian conditions management.

The analytical function is presented in management accounting along with the accounting function, planning and control functions. Its implementation is entrusted to management analysis, which is one of the types of economic analysis.

Question about content of management analysis, its place in the system of economic analysis remains little explored to date. In the specialized literature, economic analysis is classified according to a number of characteristics.

One of them is managerial sign, according to which the stage of preliminary management (planning) corresponds to a prospective (forecast) analysis, the stage of operational management - operational analysis, and the final (control) stage of management - current (retrospective) analysis. At the same time, the essence, goals, and tasks of long-term analysis are examined in detail and it is noted that “a developed market economy gives rise to the need to differentiate analysis into internal managerial and external financial.”

In other cases, management analysis is distinguished as a type of economic analysis when used as a classification characteristic of the type of information used. The content and tasks of management analysis are not specified in either case.

Obviously, division accounting into financial (forming information for external users) and managerial (the data of which are intended mainly for managers of the organization) gives grounds to apply a similar approach to the classification of economic analysis.

The main task of external (financial) analysis is to assess financial condition and identifying ways to improve the efficiency of the company as a whole. Despite the importance of this type of analysis, its main disadvantage is the lack of efficiency. It does not allow managers to immediately evaluate the results achieved or calculate the effectiveness of individual activities. structural divisions, promptly use the received information for management purposes. These tasks are not the prerogative of external (financial) analysis; they constitute the goal of internal analysis.

However, the focus of economic analysis on “domestic consumption” is a necessary but not sufficient condition for defining it as managerial.

Today, when enterprises operate at their own peril and risk, internal economic analysis must be supplemented with one more qualitative characteristics. It's about about changes in its orientation in time. Company management needs economic analysis not only to select optimal management decisions in the present, but also to develop scenarios for future economic development.

About formation management accounting as a system, capable of fully realizing the tasks facing it, we can speak only when accounting is transformed from contemplative, “looking back” into effective, “looking into the future”, and the calculation of the results of an enterprise’s activities moves from the sphere of actual to the field of predicted, expected indicators.

Economic analysis, like accounting, in modern conditions can no longer be directed only to the past, it must also be of a forward-looking nature. It is interesting that accounting and analysis were endowed with this property back in the 30s. last century. Thus, the famous scientist Johann Scher pointed out that cost accounting should pay attention “... not only to issues related to the present situation of the enterprise, but also to numerical data to resolve the issue of certain economic changes and reforms. For example: is it appropriate for this industrial enterprise move from selling to wholesalers within the country to direct export, or is it advisable to replace steam propulsion power with electric power, gas lighting with electric power, and a horse-drawn train park with cars? Is it profitable to introduce one or another new item of trade, replace one working machine with another, expand an enterprise, open a branch, hire traveling salesmen, spend large amounts of money on advertising?

Currently, such tasks can be implemented in a system of management analysis - internal economic analysis aimed at assessing both past and future business results of the organization's structural divisions.

Management analysis integrates three types of internal analysis - retrospective, operational and prospective, each of which is characterized by solving its own problems. The content of the management analysis is presented in the diagram below.

Scheme 1. Contents of management analysis

The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy. The need to conduct a long-term analysis, which arose with the transition of Russian companies to market business conditions, takes internal analysis to a new quality, bringing it to the level of management analysis. While retrospective analysis answers the question “how did it happen?”, the prerogative of forward management analysis is to find an answer to the question “what would happen if?” As part of the long-term analysis, it is necessary to distinguish short-term and strategic subtypes, which have their own goals and methods.

As noted above, management analysis is not only a type of economic analysis, but also one of elements of management accounting. The object of the latter, and therefore the management analysis itself, is the past and future results of the functioning of segments of business activity.

A segment is the main information unit of management accounting, allocated to obtain reporting and forecast information. Consequently, the subsequent functioning of the entire management accounting system, including the success of management analysis, depends on how the issue of business segmentation is resolved. In other words, the approach to business segmentation chosen by the organization will affect how high-quality and suitable for management purposes the information collected in the management analysis system will be. In this regard, the question of the essence of segments, the order of their formation and classification for the purposes of management analysis deserves special attention.

Business segmentation, first of all, should create the prerequisites for the implementation of two most important functions in the organization’s management system - planning and analytical and control and motivational. This, in our opinion, requires positioning the individual components of entrepreneurial activity in two coordinates - as information and organizational segments of the business. Information segments are extremely diverse; their nature is determined by individual characteristics and the organization’s strategy. Table No. 1 shows only some of the possible approaches to dividing a business into information segments.

Table No. 1. Possible approaches to business segmentation

Information aspect*	Segments identified by information attribute	Organizational aspect**
Peculiarities technological process	Repartition 1, repartition 2, etc. Order 1, order 2, etc. Project 1, project 2, etc. Activity type 1, activity type 2, etc.	Cost centers. Revenue centers. Profit centers. Investment centers.
Buyer class	Poor, average, rich
Sales channels	Wholesale, retail, distribution network etc.
Sales markets (regional characteristic)	Eastern regions of Russia, central regions of Russia, CIS countries, Europe, etc.
Buyer groups	Population, private entrepreneurs, legal entities etc.

*The criterion for identifying a segment is determined by the information requests of managers and the industry characteristics of the organization.
**The sign of identifying a segment is determined by the degree of its financial responsibility and the motivation tasks solved in relation to it by the organization’s management.

So, in industries with continuous production information segments can be redistributions (for example, in the textile industry this is weaving, spinning, finishing; in metallurgical production - the production of cast iron, steel, rolled products, etc.). Orders can act as information segments at industrial enterprises with mass production (in the printing, footwear, clothing industries, etc.), in construction, and research organizations. For design institutions, information segments are individual projects. Segmentation by type of activity is primarily characteristic of service organizations. For example, in an audit firm, restoration of accounting can be considered as activity 1, conducting audits as activity 2, providing consulting services as activity 3, etc. Thus, in all of the above examples, approaches to business segmentation depend on the technological features of the production process.

An example of identifying products intended for specific classes of buyers as information segments would be any production of consumer goods. Let's say one type of product is intended for the least solvent part of the population (and then this is segment 1), another - for the lower and middle levels of the middle class (segments 2 and 3, respectively), etc. Speaking about business segmentation by sales channels, we can highlight wholesale trade (segment 1), retail trade(segment 2), distribution network (segment 3), etc. An organization can simultaneously use several of these approaches, performing segmentation in various combinations. For example, the same business can be segmented by orders, buyer groups and sales channels; by type of activity, class of buyers and sales markets.

Dividing business activity into information segments allows you to organize the budgeting process, monitor the progress of the plan by each information segment, and analyze any deviations that have arisen, i.e. implement the planning and analytical management function. Its other function, control and motivational, is performed by identifying organizational segments of the organization by segmentation of responsibility centers (costs, income, profits, investments). Thus, in any business activity, a segment can be positioned according to at least two characteristics - functional and organizational. Various combinations of them are also possible here. For example, a branch of a correspondence university can be simultaneously considered informationally as a geographic segment and organizationally as a center of profit or investment. The weaving processing area, which is the information segment of a textile enterprise, taking into account the organizational aspect, can be positioned as a cost center. Certain types of audit services (information segments), in the event of a significant excess of their revenue side over the cost side, taking into account the organizational aspect of segmentation, can be identified in the management accounting system as income (revenue) centers, etc.

The third sign of segmentation determines the place of a structural unit in the organization’s segmental reporting system. According to this criterion, segments can be divided into external (for which the organization is required to submit external reporting) and internal.

Management analysis can be considered as an intermediate stage in managing an organization. The object of analysis is the past and future activities of business segments, the information base is data collected in the management accounting system. These include data accumulated in other blocks of management accounting - segmental accounting, planning and internal reporting. With such information, it is possible to assess the degree of use of material, labor and financial resources, build short-term forecasts of cost behavior at various production volumes. Predictive economic analysis is based on the dependence of cost behavior on changes in the organization’s business activity. This information is drawn from segmental accounting data.

Management analysis is designed to accumulate not only quantitative, but also qualitative information. When there is a need for non-accounting information (data on the price of products from competing organizations; expected demand for products at alternative prices, etc.), the results of marketing research, sociological surveys, etc. are used.

Methods of management analysis are extremely diverse, which is explained by the wide range of tasks facing it. Retrospective analysis is carried out by comparing actual results with budget ones and identifying the causes of deviations.

The above allows us to define management analysis as a section of economic analysis and component management accounting, the main purpose of which is to study the past, current, and most importantly - future activities of business segments, based on forecasting their income, expenses and financial results when segments choose one or another economic tactic. Management analysis, as an independent element of management accounting, optimizes the cost-income ratio at the stage of preliminary management of the activities of business segments.

The business management process involves the development of not only short-term, but also long-term strategic decisions. A type of strategic (prospective) analysis is investment analysis.

The results of strategic analysis have a serious impact on the future position of the organization, and therefore an in-depth preliminary study of the organization's prospects in the relevant economic environment is necessary.

Techniques and methods of short-term forecast analysis, based primarily on dividing costs into fixed and variable, lose their power in the long term. This is due to the fact that expanding the planning time period (scale base) makes significant adjustments to cost behavior. Costs that are constant in the short term turn out to be variable in the longer term, and vice versa, specific variable costs that are unchanged for management analysis are not.

Strategic management analysis is based on approaches and principles different from those discussed earlier: various factors determined by the state of the external environment (non-accounting sources of information) are taken into account - markets for goods and services, interest rates and currency quotes established by government and commercial organizations, economic boom, high inflation, production decline, increased competition, etc. A serious place in strategic analysis is given to taking into account additional costs for improving quality and the time factor as sources of additional competitive advantage. From our point of view, the goal of strategic analysis will be achieved only if 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 modern economic conditions, which are characterized by rapidly changing market conditions, fierce competition, accompanied by an active struggle for the buyer, decisions in the field of investment and finance cannot be made without preliminary management analysis.

Management analysis should be understood as a process general analysis all internal resources and potential capabilities of the enterprise, which is aimed at determining and analyzing the state of the business at the moment, its weaknesses and strengths, as well as identifying priority problems.

The primary goal in management analysis is to assess the strategic conditions of the enterprise when taking into account existing restrictions and prospects for further development.

The final goal of management analysis is will collect and provide comprehensive analysis data to managers and others responsible persons to develop and apply strategic decisions, and further, the most suitable to this enterprise . To some extent, management analysis is the second component of SWOT analysis, which is associated with identifying the weak and strong areas of the enterprise. In addition, management analysis is essentially one of the components strategic management, focused on identifying and thoroughly understanding particularly important approaches to the activities of the enterprise and other strategic problems.

During this analysis, it is necessary to identify the compliance of the main capabilities and resources of the enterprise with all strategic objectives maintaining and ensuring the company's competitive priorities, the tasks of meeting possible market needs.

Thus, having an internal orientation towards the object (i.e. inner work company), management analysis is nevertheless aimed at the demand of the external environment.

Methods and goals of management analysis

In management analysis, it is customary to distinguish between sociological and analytical target methods.

Sociological methods of management analysis include:

Survey method - aimed at obtaining general information from direct participants in the phenomena and processes being studied.

Observation method. Goal: A fairly extensive collection of necessary data, carried out along with the development of the phenomena or problems being studied.

Methods of observation: laboratory and field, systematic, included, structured and, accordingly, not systematic, not included and unstructured.

Experimental method of management analysis. Purpose: Aimed at examining the viability of the phenomenon or problem being studied.

Methods of experiments: laboratory, field, parallel, linear and others.

Document analysis method. Goal: Aimed at involving all available information stored in the document.

Methods of experimentation: traditional (qualitative) and formalized analysis (i.e. content analysis).

The sociological method of management analysis also has a number of subtypes:

• individual and group surveys
• press, telephone and mail survey
• free, formalized and focused interviewing.

Analysis of management decisions

Analytical methods of management analysis include:

Comparison method. Target: Comparison of comparable data to analyze deviations from established indicators, determine their causes, and identify additional reserves.

The main types of comparisons used in the comparison method in management analysis:

• planned and reporting indicators
• planned, as well as previous indicators
• reporting, as well as previous indicators
• performance indicators for each day
• comparison indicators with industry average types of data
• level indicators technical condition and the quality of the products of the analyzed enterprise with the indicators of similar enterprises
• performance indicators of the 1st division with similar performance indicators of other divisions
• indicators for comparing personal and business qualities some workers of the organization with similar qualities of others (pairwise comparison takes place)
• indicators for comparing personal data with the average for the entire division
• indicators of the results of the work done, first before and then after the introduction of certain innovations.

Such a comparison in management analysis involves ensuring the comparability of the analyzed indicators, such as - integrity of assessment, comparability of established deadlines, elimination of the impact of differences in assortment, volume and quality territorial differences, seasonal conditions and geographical features.

Index method of management analysis

Target: Sorting by factors of absolute and relative anomalies of the general indicator. This is a type of analysis used in the study of complex phenomena in which individual elements are often immeasurable.

Graphic method of management analysis. A means of illustrating many processes, calculating selected indicators and presenting the results of the analysis.

Graphic display of economic indicators is distinguished by method of assignment:

• comparison charts,
• control-planned
• and chronological charts.

• columnar
• linear
• volumetric
• circular
• and coordinates.

When constructed accurately, graphical methods have good clarity and accessibility; in addition, they help in the analysis of phenomena and their study.

Functional-cost method of management analysis. Its goal is to select the most the best options, suitable for solution in current or still planned conditions.

The most important points of management analysis

At the root of management analysis there are some principles:

1. The first priority is a systematic approach. Based on this principle, a company or firm is studied as an open complex system that consists of several elements, that is, subsystems that interact with external environment and among themselves.
2. TO complex analysis. This type The principle prefers the simultaneous study of the component subsystems of the company and their interrelations.
3. The principle of the dynamic approach. It assumes an analytical cross-section of all subsystems that are in development and implementation.
4. Comparative analysis . It consists of conducting a relative analysis of the activities of a company or firm in comparison with the performance of competitors.
5. Taking into account the specifics of the company. Requires knowledge of significant regional and industry characteristics of the activities of a firm or company.

The main issues of management analysis are the following:

• assessment of the economic situation;
• detection of negative and positive causes and criteria for the existing condition;
• preparation of management decisions;
• mobilization and identification of reserves for increasing operational efficiency.

In general, the most important result - profit, which after these procedures will become an object - directly depends on the effectiveness and correctness of management analysis and accounting. external analysis. The unity of goals lies precisely in this and the difference between the objects of management and also financial analysis and accounting. Each of these types solves its own important problem in the enterprise.

The need for management analysis in general:

Analysis is necessary when constructing a company’s development strategy and, in general, for the full implementation of quality management, as it is an important link in the management cycle.

It is needed to assess the attractiveness of a company from the point of view, to determine the rating of a firm or company in national positions.

The analysis helps to find out the capabilities and reserves of the company, to determine the direction of the company's capabilities to changes in the rules of external factors.

Also, when conducting an internal analysis of a company, a number of points can be emphasized:

• the company underestimates or completely overestimates itself
• does it underestimate or overestimate its existing competitors?
• what market conditions does it attach too little or too much great importance

But the results of the analysis should force the company’s employees to accept and understand the necessary changes.
The need and importance of the analysis is assessed by the change in the very paradigm of management in the economy, the transition from manufacturing to marketing view control together with planning logic.

In the current conditions, when companies and firms cannot expand their resource potential, an analysis of opportunities should be the starting point for preparing the company's strategy and its activities. Such a strategy “from available resources to the desired strategy” is more or less adequate to the conditions of Kazakh companies.

Analysis function- This is the initial function of the entire management cycle. The totality of work performed within this function is quite extensive: selection of information, its classification, processing, and systematization, and then storage and analysis for the purpose of further management. The analysis is ahead of all the functions of strategic management, but in no way characterizes the activity of the influence of the subject of management directly on the object of his management. Essentially, analysis is internal function management.

And analytical activity is the responsibility of the manager. Since for the manager everything is in the plane of the main process, which is the subject of very serious thought.

A manager is an analyst who creates solutions to various problems.

The need to give the results of analytical activities a positive status remains in the hands of the manager himself, who in this situation begins the division of labor and is responsible for co-organizing the execution of all functions (including analytics) in the integrity of all organizational and managerial activities of analysts.

Management analysis ultimately shows:

— is there emptiness or duplication of some functions in the entire management system;
— what prevents the achievement of effective placement of priority values;
— identifies conflicts of rights;
— whether there are coordination functions, and whether they are heavyweight or not;
— whether horizontal connections and the executive vertical are effectively used;
— are responsibilities and powers balanced?
— are the methods of management, personnel and organizational structure;
— whether there is any division of power, and whether there is an excessive concentration of it in one person.

The entire system of goals in management analysis consists of:

1. assessing the place for an enterprise in the market for its product: determining the organizational potential of the enterprise
2. analysis of the competitiveness of manufactured products and the capacity of the product market
3. analysis of all resource-based ways to increase production volumes and sales through the best use of the main factors of production: objects, means of labor, and resources
4. analysis of the likely results of production and further sales of products, as well as ways to speed up such processes
5. making decisions on the quality and range of products, launching new samples into production
6. creating a strategy for managing production costs, based on basic costs
7. establishing a pricing policy
8. a thorough analysis of the relationship between all sales volumes, profits and costs in order to
   production management without loss.

Management decisions

Target

Purpose of analysis

Organization and information support of management analysis

Analysis of any of the issues of the economic activity of an enterprise should be carried out in several stages: 1) development of a plan and analysis methodology, clarification of objects and responsible persons; 2) collection and assessment of information; 3) clarification of the methodology and methods of analysis; 4) processing information and solving assigned analytical problems; 5) formulation of conclusions and proposals.

For creating information base analysis is necessary:

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

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

Clarify decision methods based on the adopted methodology;

Determine the general need for information on tasks;

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

Determine the volume, content, frequency, sources of information to form an information base for analyzing economic activities.

To conduct a quality management analysis of all of the above areas, it must be carried out by observing the following main steps.

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

2. Organization of the analysis process. The following issues are resolved: coordination of tasks with the customer, determination of the circle of specialists, coordination of work deadlines, drawing up a work schedule, determining the form for presenting the material.

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

4. Selection of information sources.

5. Processing and analysis of the information received.

6. Carrying out calculation and analytical procedures:

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

Assessing the effectiveness of the functioning of the object of analysis;

Detailed analysis;

Studying cause-and-effect relationships within an object, conducting factor analysis, identifying and systematizing the most important factors.

7. Registration of analysis results.

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

Proposals for searching, identifying and mobilizing reserves for increasing the efficiency of the economic system.

9. Tree of options. Development of as many management decisions as possible in accordance with the results of the analysis.

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

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

12. Analysis of the effectiveness of management decisions:

Final analysis based on the results of the implementation of the solution;

Analysis of the implementation of business plan indicators;

Correction of the solution.

Indicators used in management analysis

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

Indicators of use of means of production:

Equity return

Capital productivity

Capital intensity

Capital-labor ratio

Indicators of the use of objects of labor

Material consumption

Material efficiency

Production and sales indicators

The rhythmicity coefficient is calculated as the amount of production included in the fulfillment of the rhythmicity plan (the actual indicator within the plan) for the planned production output.

Indicators of the financial condition of the enterprise

Tbd = Vyr*Ztr.post / (Vvyr – Zatr.per) in denominated terms Tbn = Zpost / (Tssht – Zsred.per) in physical terms

Solvency

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

Coefficient financial stability organizations KFU=(SK+FEFD)/WB

Far Eastern Federal District – long-term financial liabilities

SK – equity

WB – balance sheet currency

Planning and control of distribution costs. Key indicators for analysis

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

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

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

In terms of distribution costs, their total amount is reflected, their level as a percentage of turnover, as well as the amounts and levels of expenses by cost item.

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

To plan distribution costs, the following information is used:

1. Materials of analysis of distribution costs for previous years, materials of audits, inspections, allowing to identify facts of irrational use of resources.
2. Plans developed trading activities(turnover in general and by assortment, inventory and etc.).
3. Current norms and standards: depreciation standards, fuel consumption, electricity, packaging materials, etc.
4. Current electricity tariffs, fuel prices, tariffs for transport services, utilities and etc.
5. The amounts of taxes established by legislative acts, etc.

Distribution costs are characterized by:

1. The absolute amount of distribution costs for a certain period (month, quarter, year).
2. Level of distribution costs.
3. Deviation in the level of distribution costs
4. Deviation in the amount of distribution costs
5. Index (dynamics) of the level of distribution costs

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

1. Deviation in the level of distribution costs (the amount of change in the level of distribution costs)

a) for the reporting year compared to the plan

U.n.o. = U i. O. fact. reporting – U i. O. reporting plan

“-” shows savings in distribution costs.

“+” indicates overexpenditure of distribution costs.

b) for the reporting year compared to last year

U.n.o. = U i. O. fact. reporting – U i. O. fact. of the past

“-” indicates a decrease in the level of distribution costs.

“+” indicates an increase in the level of distribution costs.

1. Deviation in the amount of distribution costs.

a) absolute deviation

Actual amount of costs – Actual amount of distribution costs

statements of the reporting year of the previous year

b) Relative deviation (savings or overruns)

E(P) = Cost deviation Actual sales volume

1. Index (dynamics) of the level of distribution costs.

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

U i. O. of the past

1. Rate of change in the level of distribution costs

T = U Ui.o. - 100 %

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

Analysis of the IR structure

Distribution costs

bringing goods from producer to consumer. These include

expenses for importation, storage and sale of goods. Distribution costs

can be expressed in absolute amount (AI) and as a percentage of

trade turnover. The last indicator is usually called the level

distribution costs (DC). It is calculated by the ratio of the amount

costs of circulation of goods turnover (TO):

UIO = -- x 100%.

The level of distribution costs shows what percentage is occupied

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

judge the effectiveness of the use of material and labor

resources of a trading enterprise.

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

appeals are divided into conditionally constant and conditionally variable.

Conditionally variable costs change in proportion to volume

trade turnover, and their level remains unchanged. These include:

Fare;

Wage sales staff;

Contributions to the Social Protection Fund;

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

Financial expenses for servicing borrowed funds;

Costs for packaging;

Losses, shortages and technological waste of goods, etc.

The amount is conditional fixed costs does not depend on volume

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

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

these include:

Expenses for rent and maintenance of buildings, structures, premises

and inventory;

Depreciation of fixed assets and intangible assets;

Costs for repairs of fixed assets;

Leasing payments;

Salaries of management personnel;

Wear of workwear, low-value and fast-wearing clothes

items;

Expenses for labor protection;

Expenses for organizing and managing trade, etc.

The relationship between trade turnover and the amount of distribution costs

can be expressed by the formula:

IO = TO x UPI / 100 + A,

and between trade turnover and the level of distribution costs:

UIO = A / TO x 100 + UPI,

where A is the sum of fixed distribution costs;

UPI - level variable costs as a percentage of turnover,

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

we use the chain substitution method

IOpl = TOpl x UPIpl / 100 + Apl

IOusl1 = TOf x UPIpl / 100 + Apl

IOusl2 = TOf x UPIf / 100 + Apl

IOf = TOf x UPIf / 100 + Af

E (p)io= ∆Uio*TO/100

Factor analysis of IR

Distribution costs- these are costs trading enterprises By

bringing goods from producer to consumer.

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

The adjusted value of costs shows what the value of costs will be natural for a given change in turnover. Therefore, the excess of the adjusted amount of costs over the actual one means relative savings by the amount of the difference between them, and the excess of the actual amount of costs over the adjusted one indicates a relative overrun.
3) Relative savings (overexpenses) of distribution costs are determined as the difference between the reported and adjusted costs:
E ed = And report - And corr;
A negative sign indicates cost savings, and a positive sign indicates cost overruns.
4) Find the effect of changes in trade turnover on the value of distribution costs And then:
And then = And corr - And so on,
where And adjusted is the adjusted amount of costs,
Etc - the amount of actual costs of the previous year.
are found by subtracting their actual amount for the previous year from the adjusted amount of costs.
5) Determine the adjusted level of distribution costs UI adj:
URI corr = (I corr /TO report) x 100
for the previous year is determined as the ratio of the adjusted amount of costs to the reported turnover.
6) Determine the relative cost savings by level (E ui):
E ui = UrI report - UrI corr
Their adjusted level is subtracted from the reported level of costs.
7) Find the effect of changes in trade turnover on the level of distribution costs URI then:
URI then = URI corr – URI pr
The influence of trade turnover by level is found as the difference between the adjusted level of costs and the level of the previous period.
In case of inflation, the reported values ​​of trade turnover and distribution costs are replaced with given (comparable) values.

Labor resources include that part of the population that has the necessary physical data, knowledge and labor skills in the relevant industry. Sufficient provision of enterprises with necessary labor resources, their rational use, high level of labor productivity are of great importance for increasing production volumes and increasing production efficiency. In particular, the volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the enterprise’s supply of labor resources and the efficiency of their use.

Analysis labor indicators- This is one of the main sections of enterprise performance analysis.
The main objectives of the analysis effective use labor resources are:
-study and assessment of the provision of the enterprise and its structural divisions with labor resources in general, as well as by categories and professions;
- determination and study of staff turnover indicators;
- identification of labor resource reserves, their more complete and effective use.
The efficiency of use of production resources affects all qualitative indicators of the activity of a business entity - cost, profit, etc. Therefore, when assessing business partners, it is necessary to analyze, along with indicators of fixed assets and material resources, general indicators of the efficiency of the use of labor resources.
When conducting a comprehensive analysis of the use of labor resources
The following indicators are considered:
- provision of the enterprise with labor resources;
-characteristics of labor movement;
-social security of members labor collective;
-use of working time fund;
- labor productivity;
-staff profitability;
- labor intensity of products;
- analysis of the wage fund;
- analysis of the efficiency of using the wage fund;

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

turnover ratio for hiring workers (Kpr):

disposal turnover ratio (Q):

staff turnover rate (Km):

coefficient of constant composition of the enterprise personnel (Kp.s):

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

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

Factor analysis of VD

Factor analysis of gross income

The following factors affect gross income:

Price changes;

Change in turnover volume;

Average level of gross income.

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

due to price changes = (Tf - Ts)*UVDpl/100

due to changes in the physical volume of trade turnover = (Ts - Tpl)*UVDpl/100

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

Where TF - actual trade turnover

Tpl - planned trade turnover

Tc – comparable trade turnover Tc = Tf/price index price index = P1/P0

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

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

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

Purpose of analysis

Studying the mechanism of achievement maximum profit and increasing business efficiency, development critical issues competitive policy of the enterprise and its development programs for the future, justification of management decisions to achieve specific production goals.

The main objectives of management analysis are:

Assessment of the economic situation;

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

Preparation of management decisions;

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

features of management analysis:

A comprehensive study of all aspects of the enterprise’s activities;

Integration of accounting, analysis, planning and decision making;

Using all available sources of information;

Orientation of results to the management of the enterprise;

Lack of regulation from the outside;

Maximum secrecy of analysis results in order to maintain trade secrets.

If you imagine a scheme for organizing management analysis, then its structure will depend on the strategic goals and tactical tasks enterprise development (Fig. 1.7).

Management analysis is aimed at identifying the internal resources and capabilities of the enterprise, assessing the current state of the business, and identifying strategic problems. The need for management analysis is determined by several factors:

firstly, it is necessary when developing an enterprise development strategy and in general for the implementation of effective management, since it seems to be an important stage of the management cycle;

secondly, it is necessary to assess the attractiveness of the enterprise from the point of view of an external investor, determine the position of the enterprise in national and other ratings;

thirdly, management analysis allows us to identify the reserves and capabilities of the enterprise, determine the directions for adapting the internal capabilities of the enterprise to changes in external environmental conditions. As a result of conducting an internal analysis of the enterprise, a number of points can be identified:

• - the enterprise overestimates or underestimates itself,
• - it overestimates or underestimates its competitors,
• - what market requirements it attaches too much or, conversely, little importance.

Rice. 1.7.

Management analysis differs from other types of analysis not only in goals, objects and objectives, but also in specific features inherent only to it. Features of management analysis include:

• o orientation of results to the management of the enterprise;
• o use of all possible sources of information;
• o lack of regulation from the outside;
• o a comprehensive study of all aspects of the organization’s activities;
• o integration of accounting, analysis, planning and decision making;
• o maximum secrecy of analysis results in order to maintain trade secrets.

A kind of foundation on the basis of which a system of views on the phenomenon under study is formed, and subsequently on the organizational and methodological foundations of any research, are the initial provisions of a particular science or its direction (principles). The principles of management analysis can be considered:

• o objectivity results obtained on the basis of the conducted research;
• o their scientific validity;
• o consistency;
• o complexity analytical activities;
• o optimality to make rational management decisions;
• o principle lead allocation (when selecting the most appropriate options for management decisions);
• o efficiency obtaining output analytical data;
• o quantitative certainty;
• o clarity;
• o comparability (comparability) analysis results;
• o principle taking into account the specifics of the enterprise (industry and regional).

The principles of objectivity and scientific validity are characteristic of any type of research. Management analysis is no exception here. The analytical study itself should be carried out on the basis scientific research and proven methods, and its results must be objective. The analysis must be scientific in nature, i.e. designed to take into account the requirements economic laws, use achievements scientific and technological progress and best practices. Objectivity is achieved through:

• o use of appropriate methods of analysis, selection of indicators characterizing the object of study;
• o attracting impartial analysts with appropriate training, level of knowledge and the necessary experience;
• o choosing a base (standard) for comparison.

Systems approach is an approach according to which an enterprise is viewed as a complex system operating in an open systems environment and consisting, in turn, of a number of subsystems. Systematicity ensures completeness and reality of conclusions. Each object under study is considered as a complex moving system consisting of a number of elements connected with each other and the external environment. The study of each object is carried out taking into account all internal and external relations its individual elements. The systems approach is closely related to the principle of complexity of analytical activities. Complexity means:

• o the need to analyze all the main elements of a specific financial and economic activity;
• o the obligation to study the financial and economic activities of the organization in connection with general economic phenomena and processes;
• o coverage of the entire main group of factors of an internal (in relation to the given organization) nature that influence it.

The principle of optimality is typical for conducting management analysis, since it allows, from various options for management decisions, to choose exactly the one that is optimal for the enterprise at a given moment in time. And the choice of this solution itself depends on the principle of identifying the leading link. The leading link (ranking factors) involves setting goals and establishing ways to achieve this goal. In this case, the main (leading) link is always identified, using methods of factor analysis and problem structuring. The leading link in management is associated with strategic goal business development and chosen tactics in a specific reporting period.

The principle of analysis efficiency is aimed at reducing work completion time through the implementation of the principles rational organization partial processes (proportionality, parallelism, continuity, rhythm, etc.), coding and automation information support, improving the quality of information and analysis methods.

The principle of quantitative certainty involves a quantitative expression:

• - parameters and conditions for ensuring comparability and optimization of alternative management decision options;
• - connections between the components of the management system;
• - the degree of uncertainty and risk when making decisions. The principle of comparability of analysis options presupposes the comparability of indicators in terms of volume, quality, timing, methods of obtaining information and conditions for using the objects of analysis and other conditions.

The principle of taking into account the specifics of an enterprise is a principle characteristic specifically of management analysis. The economic activity of an enterprise depends on the type of economic activity in which the enterprise operates and in what region it is located. A management decision made on the basis of the conclusions of management analysis must take these circumstances into account.

The stages of management analysis (Fig. 1.8) generally depend on the goals of the analysis, but the main ones can be identified among them.

Rice. 1.8.

• 1. Determining the goals and objectives of the analysis.
• 2. Search for alternative courses of action and select the optimal option.
• 3. Implementation of the optimal option.
• 4. Evaluation of plan implementation.
• 5. Comprehensive assessment effectiveness of decisions made.