Management analysis has the following characteristics. Management Accounting

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 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 the financial condition and identify 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. We are talking about changing his 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 systems, 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 forward-looking analysis, which arose with the transition of Russian companies to 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 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 subspecies that have 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 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**
Features of the 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 the examples given, approaches to business segmentation depend on technological features 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 distinguish 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, customer 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 business activity organizations. 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 an integral part of 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.

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

results 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 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 approaches and principles different from those discussed earlier: various factors determined by the state of the economy are taken into account external environment(non-accounting sources of information), - markets for goods and services, interest rates and currency quotes established 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 additional expenses to improve quality and the time factor as sources of additional advantage in competition. 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.

Ministry of Education and Science of the Republic of Kazakhstan

Miras University

Department "Accounting and Audit"

LECTURE COURSE

in the discipline "Management Analysis"

for students of specialty 050508 “Accounting and Audit”

Shymkent 2008

INTRODUCTION

Stabilization of economic processes while building a free market economy in the Republic of Kazakhstan, an increase in the standard of living of the population leads to the emergence of an increasing number of enterprises, not only producing various types of products, but also carrying out a wide range of works and services of an industrial and non-industrial nature.

Methods for analyzing the activities of enterprises in different industries differ to a greater or lesser extent from the general areas of analysis studied in the framework of basic courses, therefore the educational standard in the specialty 060500 “Accounting and Auditing” as a logical continuation of such disciplines of the analytical block as “Theory of Economic Analysis” ", "Comprehensive economic analysis economic activity", and the formation of the most complete multilateral knowledge of economic analysis, the study of the discipline "Management Analysis in Industries" is provided. It is for this purpose that this present tutorial, in which, along with the general aspects characterizing management analysis (principles, goals, objectives, Information Support, the most significant techniques and methods), the main directions of analysis of enterprises in various sectors of the economy are considered. For each industry, its specifics are characterized, the analysis methodology is outlined, and the sources of information for its implementation are indicated. The most important blocks of techniques are discussed in more detail.

Mastering the course will allow students, as potential management employees, to gain knowledge about the specifics of conducting analysis in construction organizations and enterprises agro-industrial complex, in organizations of transport and communications, trade and Catering, as well as the service sector.

LECTURE 1. THE ESSENCE OF MANAGEMENT ANALYSIS AND ITS PLACE IN THE MANAGEMENT SYSTEM

1. The essence and purpose of management analysis

Management analysis as a management function

Principles of organization and features of management analysis

Directions and main stages of management analysis

Interaction of management analysis and logistics

. The essence and purpose of management analysis

The creation of a market system with its strict requirements for final results, differentiation of interests of users of accounting information, transformations in accounting make it legitimate within the framework of unified system accounting and economic analysis, identifying functional levels: managerial (production) and financial accounting and analysis.

The developing theory and practice of domestic management accounting, its convergence with foreign accounting, necessitates a revision of traditional ideas and approaches to the system of management accounting and economic management analysis. The allocation of independent management accounting and analysis allows you to more clearly manage resources and costs, focusing them on the final results: production volume, profit, margin.

Management accounting and analysis are designed to solve issues of cost formation, efficient use of resources, as well as production and sales of products, but each of them is aimed at the final result only within the limits of its decision objects. That is, management analysis accompanies management accounting, is based on its information, ensuring the adoption management decisions. This makes it possible, with common goals, to deepen the consideration of specific issues and contributes to more effective enterprise management in market conditions.

Goal systemmanagement analysis can be presented as follows:

1. assessment of the enterprise’s place in the market for a given product:

Determination of the organizational and technical capabilities of the enterprise;

identifying the competitiveness of products and market capacity;

1. analysis of resource opportunities for increasing production and sales through better use of the main factors of production: means of labor, objects of labor and labor resources;

3) assessment of the possible results of production and sales of products and ways to accelerate these processes.

) making decisions on the range and quality of products, launching new samples into production;

) development of a strategy for managing production costs by deviations, by cost centers, and responsibility centers;

) determination of pricing policy;

) analysis of the relationship between sales volume, costs and profits in order to manage the break-even of production.

The main objectives of management analysis are:

assessment of the economic situation;

identification of positive and negative factors and causes of the current condition;

preparation of management decisions;

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

Thus, the main result - profit, which then becomes the object of financial (external) analysis - depends on the correctness and effectiveness of internal management accounting and analysis. This is the unity of goals, but the difference in the objects of management and financial accounting and analysis. Each of them solves its own problem of a unified strategy for accounting and analysis in the enterprise.

. Management analysis as a management function

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

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

The control system consists of a control system and a controlled system. Under control systemis understood as a set of bodies (enterprise management at different levels, which is the main consumer of management analysis data), means, tools and management methods. Under managed- most often the production process. The control and controlled systems are interconnected and represent a closed control loop.

Developing a management decision is one of the main tasks of the management process. Although each management decision is unique and cannot be presented as associated with any rules, stages or time constraints, it is subject to a certain internal logic.

The decision-making cycle includes the following stages:

) determination of goals and objectives;

) search for alternative courses (options) of action;

) choosing the optimal course of action from alternative options;

) implementation of the chosen option;

) comparison of obtained and planned results;

) corrective actions.

Economic analysis in the management process acts as an element feedback between the control and controlled systems. It allows you to reduce the uncertainty of initial information and the risk associated with choosing the right solution at all main phases of decision making:

) study of the initial position, collection and transmission of information about the actual state of the control object is an important aspect of the analytical work of control bodies, which makes it possible to determine the current and future conditions in which the control object is located, and compare them with general goals in order to formulate the main problems of decisions;

) information processing, preparation and decision making. In this phase, comprehensive processing of information is carried out, possible alternatives are developed, and criteria are determined. Projects are being developed, their feasibility studies are being carried out, and general goals and objectives are being determined while taking into account available resources. The task of economic analysis at this stage is to choose best option;

) organization and implementation of decisions, issuing commands to the control object to eliminate identified deviations;

) calculation and control of the implementation of decisions. At this stage, the actual effectiveness of solutions is analyzed. One of the most important species decisions is a plan, and economic analysis is a tool for justifying plans, choosing options, assessing the degree of their implementation and the factors that influenced the deviation from the plan.

Speaking about the role of economic analysis in the process of managing an organization, it is necessary to highlight the following points:

it allows you to establish the basic patterns of enterprise development, identify internal and external factors, the stable or random nature of deviations and is a tool for sound planning;

promotes better use of resources, identifying untapped opportunities, indicating directions for searching for reserves and ways to implement them;

influences the improvement of the enterprise’s break-even mechanism, as well as the management system itself, revealing its shortcomings, indicating ways for better organization of management.

. Principles of organization and features of management analysis

The development and implementation of a management analysis system at enterprises should be based on the following principles:

I) management analysis acts as a unity of analysis of production and financial indicators to make tactical and strategic management decisions on the effective functioning of the enterprise in market conditions;

) management analysis must be comprehensive, which includes the study of the economic and technical aspects of production, as well as the relationship with it of social and natural conditions;

) systematicity implies analysis of the enterprise as an integral system.

The methodological unity of consistency and complexity is expressed in the development of a single universal system of indicators that characterize in detail the economic activities of an enterprise using all types of information on the technical preparation of production, regulatory and planning documentation, operational accounting, management and financial accounting, statistical accounting and reporting, external financial statements and etc.

The subjects of management analysis are management and the auditors and consultants they engage.

Thus, we can identify the following features of management analysis:

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

integration of accounting, analysis, planning and decision making;

use of all available sources of information;

orientation of results to the management of the enterprise;

lack of regulation from the outside;

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

. Directions and main stages of management analysis

Economic analysis always serves management purposes as a means of justification 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 and economic activity represents the imposition 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. The structure of the analytical support system in the form of a matrix block is presented in Table. 1.1.

Table 1.1

Block matrix of the analytical support system

Management objects Processes of production and economic activities Production resources Results of production and economic activities 12345678 means of labor objects of labor labor resources Financial resources products Self-cost profit, profitability Financial transactions Material flows A) supply process A1A2A3A4A5A6A7A8B) production processB1B2BZ B4B5B6B7B8C) implementation processВ1В2ВЗВ4В5В6В7В8 Financial flowsD) settlement and distribution processПГ2ГЗГ4Г5Г6Г7Г8

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 1, 2, 3 (means, objects of labor and labor resources) and results 5 and 6 (products and costs). If we take the processes of circulation of economic activities, then management analysis covers material flows of groups “A”, “B” and partially “C” (processes of supply, production and partially consumption).

All other elements are within the scope of financial analysis.

The analysis of any of the issues of economic activity should be carried out in several stages:

development of an analysis plan and methodology,

clarification of objects and responsible persons;

collection and assessment of information; clarification of methods and techniques of analysis;

processing information and solving presented analytical problems;

formulation of conclusions and proposals.

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

) defining the goals and objectives of the analysis;

) a set of analysis indicators;

) scheme, sequence and frequency of analysis;

) methods of obtaining information;

) processing and analysis of received economic information;

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

) the procedure for processing the analysis results.

. Interaction of management analysis and logistics

The creation of new non-traditional approaches to managing the economic activities of an enterprise has led to the need to search for their relationship and integration with existing approaches.

Management analysis is considered as an internal analysis of processes arising in the course of the economic activities of an economic entity. In the role of a functional subsystem of management analysis, collecting, processing and providing data necessary for operational management and strategic planning, logistics may act.

Logistics solves local issues within individual links. The division into links makes it easier to collect and classify information when conducting analysis. Logistics system within one enterprise it is a connecting element between production and management links. This allows us to holistically consider an economic entity from the point of view of the effectiveness of implementing programs for optimizing production, cash and information flows.

In management analysis, all types of meters are used, which makes it possible to use logistics planning and design tasks for analysis.

Logistics information can be used to conduct management analysis in the following areas:

analysis and assessment of inventory planning;

analysis of consumer service schedules;

analysis of project plans for the placement of warehouse premises. Assessing the effectiveness of warehouse processing and packaging management;

analysis of production backlog maps and technological maps inventory processing;

demand analysis and forecasting;

personnel analysis;

analysis service industries and other links that indirectly affect the production process.

The presented areas do not cover the entire set of analytical procedures necessary for conducting management analysis. They are a clear example of the integration of management analysis and logistics. This program can be supplemented and changed depending on the tasks of the management apparatus, industry, type of production and other factors, since comprehensive assessment of an economic entity is impossible without a comprehensive analysis of its activities.

. Management analysis and controlling

Art economic management lies in the ability to foresee the economic and commercial situation, take timely measures to optimize the cost-result ratio and thereby achieve the goal, receiving the desired profit. Controlling and management analysis are the mechanism of this art.

Occupying a special place in the enterprise management system, both management analysis and controlling provide information support for decision-making in order to optimally use available opportunities within their field of activity.

Controlling is often identified with management analysis, or the latter is considered the dominant component of controlling. We cannot fully agree with this statement. Management analysis and controlling are independent areas economic work, which are closely interconnected in the process of making management decisions.

Management analysis is designed to solve issues of cost formation, resource efficiency, as well as production and sales of products.

Controlling is a functionally justified area of ​​economic work at an enterprise, associated with the implementation of the financial and economic commentary function in management for making tactical and strategic management decisions.

A comparison of management analysis and controlling according to essential criteria is shown in Table. 1.2.

Table 1.2

Comparative characteristics of management analysis and controlling

SignManagement analysisControllingSubjectA set of objects in the entire production management cycleThe process of enterprise management, including setting goals, forming a strategy, developing strategic and tactical plans, monitoring and analyzing deviations of actual results from intended goalsGoalUse of results for management to achieve high production and financial results in the futureOrientation management process to achieve the goals facing the enterprise. Objectives. Assessing internal and external factors; assessment of general trends in the development of economic processes; assessment of reserves for increasing production efficiency Coordination of management activities to achieve the goals of the enterprise; formation and development of a comprehensive planning system; Information support management decision-making Basic methods Classical methods of analysis: comparison, deterministic factor and stochastic (correlation) analysis ABC analysis; marginal analysis; method for calculating coverage amounts; investment calculation method

Thus, the areas of activity of management analysis and controlling intersect in terms of processing accounting information and organizing control over the activities of the enterprise, but controlling is focused on the external and internal environment of the enterprise with a focus on the strategic level of management, and management analysis - on the economic efficiency and profitability of activities at the tactical level. and operational level.

LECTURE 2. MAIN FACTORS AND CONDITIONS FOR ORGANIZING MANAGEMENT ANALYSIS

1. Features of the organization of management analysis in business entities different types

Economic and technical-organizational features of enterprises in different industries (types economic activity)

. Features of organizing management analysis in business entities of various types

When organizing management analysis at an enterprise, it is necessary to take into account a number of significant factors that will leave a certain imprint on the entire management process:

availability and level of development of the management accounting system;

organizational and legal form and scale of activity of the enterprise;

structure of subjects of management analysis, etc.

Since any analysis draws information from accounting, the presence and level of development of the management accounting system at the enterprise will have a direct impact on the organization of management analysis. In an enterprise where management accounting is not maintained, management analysis will be extremely difficult due to insufficient information.

If the enterprise has a management accounting system, it is necessary first of all to assess compliance existing system information support for the purposes of management analysis. If information needs are fully satisfied by management accounting data when making decisions, the work of organizing and conducting internal management analysis is significantly simplified. The insufficient level of development of management accounting leads to the formation of an incomplete, fragmented information base. In this case, the process of organizing management analysis will require a lot of labor, primarily aimed at reorganizing the information analytical support system.

Current legislation allows the creation of enterprises in various organizational and legal forms, which provide for differences in the principles of operation and relationships between participants.

All possible organizational and legal forms of functioning of legal entities can be divided into three groups:

1) legal entities in respect of which their participants have rights of obligations ( business partnerships, societies, industrial and consumer cooperatives);

) legal entities whose property their founders have ownership or other property rights (state and municipal unitary enterprises);

) legal entities in respect of which their founders do not have property rights (public and religious organizations(associations), charitable and other foundations, associations of legal entities (associations and unions).

Of course, organizing a system of management accounting and analysis is more appropriate for legal entities of the first group operating on the basis of collective management ( corporate form) for the purpose of making a profit. At the same time, the purpose, objectives and directions of organizing management analysis will be determined by managers and will be based primarily on the priority of the interests of the owners.

At state and municipal unitary enterprises the need for management analysis is determined directly by the goals and type of activity. The main range of issues to be analyzed will be determined by higher or constituent structures.

Budgetary organizations operating on principles other than commercial ones, as well as public, religious and other similar organizations, have little need to build a system of management accounting and analysis in the form in which it is typical for enterprises operating only on the basis of profitability principles.

In addition to legal entities, every citizen has the right to engage in entrepreneurial activity without education legal entity since state registration as individual entrepreneur. In this case, he alone makes management decisions, the effectiveness of which also directly depends on the quality, reliability and correctness of the assessment of the source information. In such a situation, a management analysis can be carried out on a truncated circle of the most important issues for an individual entrepreneur, based on the applied accounting and reporting system.

The effectiveness of the organization of management analysis is largely determined by the structure, relationships and distribution of responsibilities between its subjects. Optimal in this case would be the primacy of the movement of information from the managed system to the control one (i.e., from bottom to top in the hierarchical structure). However, the qualitative complexity of management analysis should change in the opposite direction: at the lower levels, collection and simple analysis, at the highest - comprehensive analysis activities taking into account all the information coming from different levels. Only in this case is it possible prompt response on ongoing changes and effective management.

2. Economic and technical-organizational features of enterprises in different industries (types of economic activity)

Satisfying the diversity of material and intangible human needs gives rise to the presence of a large number of enterprises producing a wide variety of goods, products, works, services or promoting them to the end consumer.

Currently, all functioning organizations and enterprises are classified by type of economic activity, of which there are about nine hundred.

Industrial enterprises can operate in the mining and processing industries.

Within the mining industry, production is distinguished coal, brown coal and peat; crude oil production and natural gas, provision of services in these areas; mining of uranium and thorium ores; mining of metal ores; extraction of other minerals.

Manufacturing industries include production food products, including drinks and tobacco; textile and clothing production; wood processing and production of wood products; pulp and paper production; publishing and printing activities; production of coke, petroleum products and nuclear materials; chemical production; production of rubber and plastic products; production of other non-metallic mineral products; metallurgical production and production of finished metal products; production of machinery and equipment; production Vehicle and equipment; processing of secondary raw materials; production and distribution of electricity, gas and water; other productions.

Separate from industry are agriculture and forestry and provision of services in these areas; fishing and fish farming.

Except the sphere material production There are also industries (types of activity) where enterprises produce work or provide services. This group includes construction, wholesale and retail, transport (land, air, water, auxiliary and additional transport activities), communications.

Other types commercial activities can be conditionally combined into a large group of service ones. These are the activities of hotels and restaurants; real estate transactions; rental of machinery and equipment without an operator; rental of household products and personal items; activities related to the use of computer technology and information technologies; Scientific research and development; activities for organizing recreation and entertainment, culture and sports; provision personal services; provision of other types of services.

It should be noted that financial activities (including financial intermediation, insurance, auxiliary activities in the field of financial intermediation and insurance), although they consist in the provision of certain financial services, but is an independent area of ​​functioning.

Activities such as public administration and ensuring military security are exclusively under the jurisdiction of the state and are financed by the budget; compulsory social security; activities of extraterritorial organizations. Education, healthcare, provision of social services; provision of other utility and social services.

The division of enterprises by industry (type of economic activity) is predetermined by the presence of significant differences, characteristics that distinguish one industry from another:

the equipment used (a set of machines, mechanisms, instruments, devices, tools);

the technology used (a set of methods of processing, manufacturing, changing the state, properties, form of raw materials, materials or semi-finished products during the production process);

organization of the production process (the set of equipment and technology used);

financial organization (the totality of all Money, at the disposal of the enterprise, the system of their formation, distribution and use) and their interaction with budgetary and extra-budgetary funds, banks and insurance organizations.

Features of the functioning of enterprises in various industries must be taken into account when conducting management analysis. The use of a general methodology does not satisfy the needs of the most accurate diagnostics, which leads to the need to develop and use a number of private industry methods, for example, for activity analysis construction organizations; enterprises of the agro-industrial complex (both producing and processing agricultural products); organizations of transport and communications, trade and public catering; service sector enterprises.

LECTURE 3. INFORMATION SUPPORT FOR MANAGEMENT ANALYSIS

1. Classification of information support

Information requirements for management analysis

Accounting is the basis of the information base for management analysis

The role of trade statistics in organizational support for management analysis

The impact of information technology on the organization of management analysis

. Classification of information support

Collection and assessment of information is one of the first stages of analysis, which determines the correctness of its conclusions, and, consequently, the validity of management decisions. The information base for management analysis is all information about the activities of the enterprise.

To create an analysis information base you need to:

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

determine methods for solving individual problems, a system of indicators, factors;

clarify decision methods based on the adopted methodology;

determine the overall need for information on tasks;

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

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

All necessary information must be classified. The division of information used in management can be carried out according to a wide variety of classification criteria:

) depending on the connection with the control system: input and output information;

) according to saturation: sufficient, insufficient and excessive;

) according to the objectivity of the reflection: reliable and unreliable;

) by time of formation: primary and secondary;

) by nature of application: constant and variable;

) by intended purpose: useful and useless;

) by time of receipt and period of use: planned, regulatory and operational;

8) by sources of formation: primary and derivative.

The given classification of information according to various criteria is not exhaustive and can be supplemented.

. Information requirements for management analysis

Of great importance for creating a full-fledged information base of economic analysis is the study of the degree analytics of information,which is understood as its adequacy to the requirements and objectives of economic analysis.

The analytics of information is assessed qualitatively and quantitatively using the following criteria:

the completeness of coverage of information necessary for analysis or the degree of information availability (calculated as the ratio of the sum of indicators available in the current reporting to those necessary for the analysis). It is necessary to find out the amount of unused information, as well as the reasons for this;

universality of information - the possibility of obtaining derived indicators (largely depends on the ratio of primary and derived information);

the degree of repetition of similar indicators in different reporting forms (calculated as the ratio of the number of repetitions of similar indicators to the number of documents under consideration);

the degree of mutual correspondence of various types of information;

comparability of information, i.e. the ability to use various types of information without additional processing;

degree of certainty (logical and mathematical);

the degree of timeliness of obtaining the required information;

rhythmicity of information flows;

flexibility as the ability to make timely adjustments and at the same time sufficient resistance to change;

sufficiency (to what extent the information satisfies modern requirements and forms the basis for future retrospective analysis);

the degree of readiness for mechanized processing (it depends on the state of the document itself, the degree of unification, typification, and the complexity of settlement operations in it);

low labor intensity of filling and processing, ease of collection, etc.

. Accounting- basis of information base for management analysis

The study of production from a management perspective begins with considering it as a system consisting of a control and a managed part, between which there are multilateral information connections and relationships that require constant coordination. Intensive exchange of information flows, which are divided into direct and reverse, is reflected in accounting and reporting documentation for internal use. Direct streams convey control commands, such as plans, estimates, forecasts, and standards. Reverse flows contain data about the states of the managed subsystem, for example, accounting data, reports, information on the execution of estimates, control data.

The process of developing and making management decisions is the most labor-intensive and responsible part of management work. To make the most effective decisions, managers at different levels of management need the most complete internal information about the enterprise, grouped and presented in a certain way based on management needs. And since the main information system of the enterprise is accounting, it is internal management accounting that prepares, interprets, summarizes, formalizes and transmits information to internal users for further thorough management analysis.

Thus, the main content of the management decision-making process is constant, logically consistent work with internal information (primarily with management accounting information), which is implemented through the collection, storage, transmission and analysis of data on the economic activities of the enterprise.

. The role of trade statistics in organizational support for management analysis

When planning the volume of activity, any commercial enterprise relies on the expected customer demand for its products. Demand is an extremely flexible category and sensitive to changes in socio-economic conditions. The elasticity of demand, depending on the influence of a number of factors, opens up an objective possibility of its regulation and scientific prediction of development and forecasting.

The main purpose of studying consumer demand is to draw scientifically based and reliable conclusions about its development for the coming period, i.e. give a demand forecast that can be used in production and trade planning.

In solving the problem of studying and forecasting consumer demand, trade statistics play an important role, the methods of which make it possible to identify and model patterns of demand and provide a reliable information base for both planning and subsequent analysis of the enterprise’s activities.

The main issues of statistical study and forecasting of demand include:

collection of comprehensive statistical information that directly or indirectly characterizes the level, volume and structure of demand, as well as a set of factors influencing demand;

characteristics of the trading environment;

determining the level and structure of purchasing demand;

studying Andmodeling trends and patterns of consumer demand;

identification of imbalances in supply and demand, unsatisfactory demand;

studying the capacity and saturation of the product market;

studying social differences in consumer demand;

forecasting demand and its structure;

drawing up forecast balances of supply and demand.

Thus, trade statistics, by collecting and processing complete and objective information, studying trends and patterns of commodity circulation, enables managers to direct and regulate the process of meeting the needs of the population, provide a basis for developing a program for the production and sale of goods and justify monetary circulation plans.

5. The influence of information technology on the organization of management analysis

Market relations place increased demands on timeliness, reliability, and completeness of information, without which effective financial and economic activity of any organization is unthinkable.

The main task of modern information technologies of management analysis is the timely provision of reliable, necessary and sufficient information to specialists and managers for making informed management decisions.

The accuracy and adequacy of management decision-making depends on the accuracy of the results obtained during the analysis process, therefore the use of information technology increases the efficiency of analytical work.

The most effective organizational form the use of information technologies is the creation on their basis automated workstations (AWS) for analysts,those. professionally oriented small computing systems designed to automate work on economic management analysis.

Basic software tools when creating a functional software Analytics workstations include software for preparing texts (text editors or word processors), software for preparing spreadsheet documents (spreadsheet processors or electronic statements), software for automating the creation and maintenance of databases, searching for the required information for preparing various documents. Integrated functional software packages that include a word processor, a spreadsheet processor, a database management system (DBMS), as well as a special command file for setting up the software for a specific information processing mode have become widespread in practice. This allows you to organize the analyst’s work at the workstation in “menu” mode with maximum consideration of his professional requirements, combining holistic processing of numbers, texts and graphics, as well as other business information.

The need to introduce automated information technologies in the process of conducting internal management analysis at modern enterprise obvious. This will achieve the following goals:

reducing the time required for processing analytical data (increasing the efficiency of analysis);

improving the quality and reliability of processing due to a more complete coverage of the influence of factors on the results of economic activity, replacing approximate or refined calculations with accurate calculations, setting and solving new multidimensional analysis problems that are practically impossible to accomplish manually and by traditional methods;

increasing flexibility in management;

improving the organization of work of analytical workers, reducing the labor intensity and cost of the analytical process.

LECTURE 4. ANALYSIS OF THE ORGANIZATIONAL AND TECHNICAL LEVEL AND OTHER PRODUCTION CONDITIONS

1. Analysis of the organizational and technical level

Analysis of other production conditions

. Analysis of organizational and technical level

One of the decisive factors in increasing the efficiency of social production is scientific and technological progress (STP), which involves the use of accumulated potential in production. Scientific and technological progress is an inexhaustible source of production reserves, and the analysis of its specific implementation in an enterprise in the form of an organizational and technical level (OTU) is one of the main points integrated system production efficiency management.

There are OTUs of production and enterprise.

Under OTU productionunderstands the state and degree of improvement of its technical base, technological techniques, organizational methods that determine the efficiency of the use of labor and material resources and the quality of the finished product.

The technical and organizational content of the production process is a combination of machine technology, human actions, organizational combinations and directions of labor processes. In other words, the production specifications include: the level of technology, production technology; level of organization of production and labor.

Concept OTU of the enterprisebroader: it covers the level of enterprise management, improvement of economic management methods, and the organizational and technical level of production.

Analysis of the enterprise's general technical specifications is an analysis of a specific manifestation scientific and technological progress at this enterprise. Its goal should be to study the perfection of applied management methods, the technical base of the enterprise, the progressiveness of technological and organizational methods that determined rational use material and labor resources.

Analysis tasks:

studying the achieved level of technology, technology and organization of management, production and labor according to the OTU indicator system;

assessment of the degree of progressiveness of the achieved OTU by comparison with standards, indicators of the best enterprises, achievements of science and technology, selected as comparison standards;

summary assessment of the state of the enterprise's general technical conditions;

analysis of the effectiveness of the achieved level;

determining the degree of influence of production specifications on the efficiency indicators of the enterprise as a whole;

development of specific ways to improve OTU and increase its efficiency.

Analysis of the enterprise’s general technical specifications comes down to the following main areas:

) analysis of the management of a commercial organization;

) assessment of the level of production organization;

) study of the level of labor organization;

) analysis of the level of production technology;

) assessment of the level of production technology;

) search for reserves and development of measures to improve the organizational and technical level.

To carry out analysis in the above areas, a number of indicators can be calculated (Appendix 1).

2. Analysis of other production conditions

TOother production conditions include foreign economic relations commercial organization, social conditions and the use of human factors, natural conditions and environmental management.

One of the main forms of economic relations between Russia and foreign countries is foreign economic activity (FEA) Russian enterprises and organizations. Foreign economic activity can be carried out in the most different types, however, the main ones are export-import operations.

It is advisable to analyze the foreign economic activities of an enterprise in the following areas:

assessment of the level and quality of the enterprise’s fulfillment of obligations under contracts with foreign partners (in terms of timing, quantity and quality) and analysis of the competitiveness of products;

characterization of the dynamics and implementation of the enterprise’s foreign economic activity plan;

assessment of the rational use of working capital during export and import (determining the degree of working capital turnover, analysis of overhead costs for export and import; calculation of the efficiency of export and import of goods);

analysis of financial results and profitability of foreign trade activities;

diagnostics of the financial condition of the enterprise;

summarizing the results of the analysis and developing measures to ensure sustainable development, increase operational efficiency, and improve financial condition.

When carrying out the analysis, it is assumed that all accumulated tools, general techniques and methods will be used. However, there are some aspects that need to be taken into account.

Foreign economic activity is more susceptible to country, geographic, and political risks than intra-territorial activity, which implies the influence of additional factors. Determining the share of influence of these factors on the volume of foreign economic activity due to their probabilistic nature (stochastic nature of the dependence) is quite problematic.

Fluctuations in the official exchange rate of the ruble, quoted by the Central Bank of the Russian Federation, in relation to foreign currencies change the real value of assets (mostly current) and liabilities involved in foreign economic activity. Turnover periods for current assets may be slightly longer due to additional time spent on cargo transportation, customs procedures and compliance with legal requirements relating to currency regulation.

The impact of the level of overhead costs can vary significantly depending on the delivery terms adopted.

When analyzing financial condition, it is necessary to take into account world practice estimates financial situation, and first of all pay attention to the methods, standards and criteria requirements applied in the country (countries) in which the enterprise’s business partners are located.

Analysis of social conditions and the use of human factors in an enterprise includes:

analysis of the social structure of the team;

assessment of the results of social development;

study of working conditions;

analysis of the system of social benefits and payments;

assessing the effectiveness of enterprise social development planning.

Analysis of natural conditions and rationality of environmental management is carried out in the following areas:

assessment of the enterprise's impact on environment(atmospheric air, water basin, soil);

level and other production conditions

analysis of the effectiveness of nature conservation measures;

checking the rational use of natural resources (minerals, waste obtained from their extraction and processing, forest raw materials, fresh water, etc.).

control production cost cost

LECTURE 5. METHODS OF ACCOUNTING AND ANALYSIS OF PRODUCTION COSTS

1. Cost calculation and classification

Objects of calculation and their role in management analysis

Full and limited cost

The concept of cost relevance and its use in management analysis.

. Cost calculation and classification

Accounting for production costs and calculating production costs is one of the most important sections of management accounting. In current practice, calculation is a system of calculations the main objective which consists in determining the cost per unit of the calculation aggregate. IN in a broad sense The costing process consists of comparing costs with the totality of costing objects.

The organization of cost accounting for production is based on the following principles:

the invariability of the adopted methodology for accounting for production costs and calculating the cost of products (works, services) throughout the year;

completeness of recording of all business transactions;

correct attribution of expenses to reporting periods;

differentiation in accounting for current production costs and capital investments;

regulation of the composition of product costs.

Calculation data is the basis for making a large number of management decisions. They are used when assessing the implementation of the plan at cost, in calculations economic efficiency innovation, in determining the amount of costs in work in progress and losses from defects, in pricing and profitability control.

Of great importance when calculating and generating information on costs for management analysis, the result of which will be the most effective option for management decisions, is their scientifically based classification. Grouping characteristics can be very diverse: according to economic elements, costing items, economic role in the production process, method of inclusion in the cost of production, in relation to production volume, etc.

. Objects of calculation and their role in management analysis

INas objects of calculation - cost carriers are the entire volume of manufactured products, the volume products sold, individual products, the production of which is the purpose of the enterprise. In cases where the use of the quantity of products or its components For internal control efficiency of production and assessment of the effectiveness of decisions made is impossible or largely arbitrary; parts, assemblies, individual species production facilities, centers, individual technological processes and operations.

A peculiarity of grouping costs by objects of calculation is their direct dependence on the scale of the enterprise and the level of its specialization, the nature of production.

With different combinations of types of products and quantities of each type of product produced, i.e. Depending on the scale and level of specialization, the following types of production are possible:

single production of one product (large unique objects in heavy and power engineering factories, in shipbuilding, etc.);

mass production of one type of product (electricity at hydroelectric power stations, coal mining, etc.);

production of a large number of varieties (grades) of the same product (various rolled profiles at a metallurgical plant, production of beer of various types and names);

mass production of various products, i.e. mass production (for example, confectionery and sewing products, haberdashery goods, spare parts, etc.).

The listed types of production can be divided into homogeneous and heterogeneous, and according to the nature of the connection of products with each other - into complex and non-complex. Homogeneous production includes enterprises with mass and high-quality production of the same type of product, and heterogeneous production includes serial and individual production.

For enterprises with a mass production nature, the object of accounting and analysis can be a part. Since there are few of them, it is possible to take into account and analyze every detail and type of product produced. This is the best and most effective option.

During mass production, the nomenclature increases, and detailed accounting becomes impossible, so the costs of a representative product or a standard unit are studied.

In case of single production, the object of accounting and, accordingly, analysis will be the order.

For all types of production, the cost per unit of production is considered a general quality indicator.

The whole variety of production based on technological characteristics can be divided into two main types:

) productions in which final products is obtained by sequential processing of raw materials and materials during interconnected processes, processing stages and manufacturing stages (most chemical production, food production, brick making, etc.);

) productions in which final product is the result of a mechanical connection of individual parts (parts, components) manufactured at the same enterprise or purchased through cooperative deliveries (mechanical engineering, clothing industry, etc.).

Differences in technological characteristics imply the existence of different objects and use different methods calculation. There are conversion (process-by-process) and custom-made methods.

Conversion (division) methodis based on dividing production costs for a certain period for the enterprise as a whole or in the context of its technological stages, processes, redistributions by the number of products or semi-finished products for a given period. Its scope is mass production of homogeneous products with a relatively short duration of the technological process and a small amount (absence) of work in progress. Differentiation of costs by separate costing objects is impossible or impractical due to significant conventions.

Custom method, or the method of sequential summation, involves separating from the total totality of production costs such costs that can be attributed directly to the objects of calculation. The remaining costs include the cost of individual products and services in whole or in part in the form of additional rates (amounts), the value of which is calculated after the distribution of indirect costs. This method is used in the production of heterogeneous products, in the manufacture large products with a long production process, during repair and construction work. In this case, all costs are considered work in progress until the end of the order. Main hallmark custom costing - the ability to attribute costs or part of them to specific separate types of products and services.

Application various objects and cost accounting methods not only affects the value of the cost of production and thereby the amount of profit received, but also outlines a certain framework for the information base being formed. This, in turn, predetermines the directions and depth of management analysis and search for reserves.

. Full and limited cost

Based on the composition of the included elements, calculations can be full or abbreviated.

Full costing systeminvolves allocating all costs to cost: direct variable costs are immediately allocated to objects, indirect costs are grouped by places of formation and centers of responsibility, and then distributed proportionally to a certain base:

(Direct variables + Indirect variables proportional +

Indirect constants).

When making management decisions, direct costs that directly increase finished products, special attention must be paid. These include material costs and labor costs. The magnitude of the former depends on forecast estimates of production volume; replenishment capabilities and supplier reliability; prices for raw materials and materials, as well as from rationing and control over their consumption.

The size of the second is determined by the number of employees, the standardization and use of working time, the volume of work performed, the form and system of remuneration.

The basis for the distribution of indirect costs can be such a value or quantitative unit, the increase or decrease of which is proportional to the change in the corresponding costs. They can be the amount of raw materials, materials, fuel consumed, the cost of processed raw materials and materials, processing costs without the cost of raw materials and materials, the number of finished products and semi-finished products, wages of production workers, work time for the manufacture of products, the number of employees, etc. When choosing and justifying the calculation base, it is necessary to proceed from the fact that in any case it is impossible to find an exact way to distribute the total amount of indirect costs by type of product.

Reduced costingcalculated on the basis of only part of the costs:

(Direct variables + Indirect variables proportional).

Overhead costs are allocated to the period, and they are not allocated to the balances of work in progress, finished goods and cost of goods sold, but are completely written off to reduce operating profit.

The variable cost accounting method is extremely useful for making internal management decisions, since it allows you to make an isolated assessment of only those resources from the use of which there is a direct return in the form of produced specific products. However, Russian legislation and, as a rule, accounting standards in the West do not allow its use when preparing external financial statements and calculating taxable profit in order to avoid its understatement.

. The concept of cost relevance and its use in management analysis

The traditional definition of variable costs assumes a linear relationship between costs and production volume. Variable costs with a linear relationship are easy to analyze and predict when planning and cost control. Nonlinear costs are difficult to plan, but they also need to be taken into account when making management decisions. The linear approximation method allows you to transform variable costs with nonlinear dependencies into linear ones. For this method, the concept of “relevant levels” is used.

Relevant levels- levels of business activity (production volume) with which the organization most likely expects to operate. This is usually normal production capacity. Within this relevant level, many nonlinear costs can be approximated by a linear relationship. The estimated costs at the relevant level can be interpreted as part of the variable costs with a linear relationship.

Fixed costs remain unchanged for a certain relevant level of output within a limited period of time. For planning and management purposes, an annual period of time is most often used; it is expected that within this period fixed costs remain unchanged.

Many costs are semi-variable. For planning and control purposes, these costs should be divided into variable and fixed components. For this it can be used cost sharing method “high - low” (max- min,),allowing to identify a linear relationship between the level of activity Andcosts by analyzing the highest and lowest volumes for the period and the associated costs.

This division of costs allows for planning and analysis of the enterprise’s activities at a higher quality level.

LECTURE 6. METHODS OF CONTROL, ANALYSIS AND COST PLANNING. ESTIMATE CONTROL AND PLANNING

1. Off-budget and budget planning. Types of budgets

Standard cost accounting method, standard-cost and direct-cost systems

Cost-volume-profit analysis

Reserves for cost reduction and their comprehensive assessment

Internal reporting of the company

. Off-budget and budget planning. Types of budgets

PlanningAlong with control, it is one of the most important functions of management and is the process of determining actions that must be performed in the future. Plans can be operational, administrative, or strategic. To implement the strategy, enterprises develop programs (main areas of activity). Most of large organizations use a formal system in which the financial and other consequences of the revision current programs or proposed new programs are projected over several years. This projection is called a long-term plan. Typically, the programming process begins several months before the annual budget begins. Formal preparation of the program begins when senior management, through analysis, determines the need to change the main goals and strategy. Proposals are then sent to operational managers, who prepare specific programs in areas identified by senior management. The proposed programs are then discussed with senior management, resulting in a set of programs for the organization as a whole. The approved programs become the basis for preparing the annual budget.

In management accounting as an independent accounting subsystem, the term “budget” is close to the term “estimate” (calculation of future income and expenses). Budgetis financial plan actions for the coming period in economic value terms. It allows you to coordinate economic interests different departments and align different goals.

The functions of the budget are as follows:

) planning regular annual business operations that ensure the achievement of the organization’s goals;

) coordination of the activities of various departments;

) communication of plans to various centers of responsibility;

) stimulating the activities of managers of all ranks to achieve the goals of their responsibility centers;

) production management, control of current activities, ensuring planned discipline;

) assessment of the implementation of the plan by the responsibility centers and the effectiveness of their managers;

) a means of training managers.

The process of drawing up budgets is one of the most important in the planning and control system. Budgeting, like programming, is a planning process. The significant difference between them lies in different time horizons: programs are drawn up for several years, and the budget, as a rule, is for one year or the next.

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

o financial analysis,

o production management analysis.

Approximate diagram analysis of economic activity is shown in Fig. 9.1.

The division of analysis into financial and managerial is due to the established practice of dividing the enterprise-wide accounting system into financial accounting and management accounting. This also gives rise to the division of analysis into external and internal. This division of analysis for the enterprise itself is somewhat conditional, because internal analysis can be considered as a continuation external analysis and vice versa. In the interests of the case, both types of analysis feed each other with basic information.

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

Features of external financial analysis are:

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

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

o availability of standard methods, accounting and reporting standards;

o orientation of the analysis only to public, external reporting of the enterprise;

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

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

o analysis absolute indicators arrived;

o analysis of relative profitability indicators;

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

o analysis of the efficiency of use of borrowed capital;

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

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

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

Features of management analysis are:

o orientation of the results of the analysis for its management;

o use of all sources of information for analysis;

o lack of regulation of external analysis;

o complexity of analysis, study of all aspects of the enterprise’s activities;

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

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

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

Regardless of the field of activity in which the business is carried out (trade, service, production), the final goal does not change. It comes down to the fact that the initial capital in the form of cash through certain time is deployed to an economically advantageous value (production potential) to recoup these funds and obtain sufficient profit.

All the variety of solutions to achieve this goal can be reduced to three main areas:

o decisions on investment of capital (resources);

o operations carried out using these resources;

o determining the structure of the financial business.

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

Management analysis is an analysis of business activities with the aim of making optimal management decisions, during which the following main tasks are solved:

• -qualitative assessment of the reliability and completeness of the information used;
• -analytical interpretation of information available in financial, management, statistical, production reporting to obtain reliable conclusions from the perspective of the main user groups;
• -evaluation of indicators and parameters of costs, income and financial results to justify management decisions;
• -monitoring the development of activities to identify untapped opportunities to increase the competitive stability of the organization.

The main result—profit, which then becomes the object of financial analysis—depends on the correctness and effectiveness of management analysis. That is, each of these types of analysis solves its own problem of a unified analysis strategy for the enterprise.

Management analysis is carried out by all services of the enterprise in order to obtain information necessary for planning, control and making management decisions, etc.

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

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 business conditions, transforms internal analysis into 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.

Features of management analysis:

• - a comprehensive study of all aspects of the organization’s activities;
• - integration of accounting, analysis, planning and decision-making in the organization; financial economic profit predictive
• - use of all available sources of information;
• - orientation of the analysis results to the management of the organization;
• - lack of regulation from the outside;

maximum secrecy of analysis results in order to maintain trade secrets;

• - the boundaries of information analysis tools extend to almost all aspects of economic life;
• - methodological support analytical procedures include modern market instruments, tested in the practice of foreign and domestic analysts;
• - management analysis is mainly predictive in nature, aimed at assessing the activities of a commercial organization in the future;
• - analytical procedures are aimed at assessing business activities, justifying optimal management decisions based on identifying untapped opportunities.

The object of management analysis is economic entities.

The subject of management analysis is the person directly carrying out management analysis.

The subject of management analysis is the economic processes occurring in the enterprise, socio-economic efficiency and the results of its activities.

The main goal of management analysis is information support for making informed management decisions.

Conducting a management analysis of an enterprise in any sector of the national economy allows you to:

• -evaluate the place of the enterprise in the market for a given product;
• -analyze the resource possibilities of increasing production and sales through better use of the main factors of production: means of labor, objects of labor and labor resources;
• -evaluate the possible results of production and sales of products and ways to accelerate them;
• -make decisions on the range and quality of products, launching new samples into production;
• -develop a cost management strategy in the organization;
• -determine a pricing strategy;
• -analyze the relationship between sales volume, costs and profits in order to manage the break-even of production.

Management analysis uses internal (accounting and non-accounting) and external information, therefore the methods used in the course of analytical procedures are varied and depend, first of all, on the direction of the analysis.

Management analysis is divided into sociological and analytical methods.

Sociological methods:

• 1) Survey method - focused on obtaining information from direct participants in the processes or phenomena being studied. This method has several types: group and individual questioning; mail, press and telephone surveys; formalized, focused and free interviewing.
• 2) Observation method - focused on a fairly extensive collection of information, carried out simultaneously with the development of the phenomena (problems) under study. Types of observation: field and laboratory, systematic and unsystematic, included and uninvolved, structured and unstructured.

The experimental method is aimed at testing the viability of the phenomenon (problem) under study. Types of experiments: field, laboratory, linear, parallel, etc.

The document analysis method is focused on using the entirety of information that may be contained in a document. Types: qualitative (traditional) and formalized (content analysis) analysis.

Analytical methods include:

Comparison method (comparison of comparable indicators to determine deviations from planned indicators, establish their causes and identify reserves).

The main types of comparisons used in the analysis:

• -reporting indicators with planned indicators; planned indicators with indicators of the previous period;
• -reporting indicators with indicators of previous periods;
• - comparison indicators with industry average data; indicators of technical level and product quality of this enterprise with indicators of similar enterprises;
• - performance indicators of one division with similar performance indicators of other divisions;
• - indicators for comparing the business and personal qualities of some employees with similar qualities of others (pairwise comparison is possible).

Comparison requires ensuring the comparability of the compared indicators (unity of assessment, comparability of calendar dates, elimination of the influence of differences in volume and range, quality, seasonal features and territorial differences, geographical conditions, etc.).

Index method (decomposition into factors of relative and absolute deviations of a general indicator). It is used in the study of complex phenomena, the individual elements of which are immeasurable. As relative indicators, indices are necessary to assess the implementation of planned tasks, to determine the dynamics of phenomena and processes.

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

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

Method of chain substitutions (obtaining adjusted values ​​of a general indicator by comparing the values ​​of two adjacent indicators in a chain of substitutions).

Elimination method (isolating the effect of one factor on generalizing indicators of organizational activity).

Graphical method (a means of illustrating processes, calculating a number of indicators, and presenting analysis results). Graphic image economic indicators They are distinguished by purpose (comparison charts, chronological and control charts), as well as by the method of construction (linear, bar, circular, volumetric, coordinate, etc.). When constructed correctly, graphic tools are visual, expressive, accessible, and contribute to the analysis of phenomena, their generalization and study.

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

Features of management analysis are:

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

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 techniques of analysis; 4) processing information and solving assigned analytical problems; 5) formulation of conclusions and proposals.

To create an analysis information base you need to:

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 development factors 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 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), a relative indicator of 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 * Cost of post / (Vvyr - Cost of transfer) in denominated terms Tbn = Zpost / (Tssht - Zsred.per) in in kind

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 it works trade Organization, the lower the level of 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 of work, rational use of resources and receipt of 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, 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;

Sales staff salaries;

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

objects;

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 have great importance to increase production volumes and improve 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;
- movement characteristics work force;
-social security of members of the workforce;
-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 coefficient 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 is a comprehensive analysis of the internal resources and external capabilities of an enterprise, aimed at assessing the current state of the business, its strengths and weaknesses, 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

Study of the mechanism for achieving 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.