AFHD

1 Information support for the analysis and diagnostics of the financial and economic activities of the enterprise.

Information support of AFHD is a set of information resources (information base) and necessary and suitable for the implementation of analytical procedures and adoption management decisions ways to provide them.

Requirements for information

1.1. Reliability - information should reflect and confirm the objective reality of financial and economic processes.

1.2. Timeliness - information must be provided in the right amount and at the right time

1.3. Sufficiency - information should be sufficient for analysis, diagnostics (that is, it should not be small, and should not be much).

1.4. Required Accuracy - The information must be of the degree of accuracy required for analysis and diagnosis.

1.5. Materiality - the information provided should have a significant impact on the processes under study. Information is recognized as material if its absence or distortion leads to an erroneous judgment about the subject of research.

1.6. Verifiable – Information must be verifiable.

Ways to check the accuracy of information:

1. Balance method (used to compare resources and sources of their financing)

2. Method of direct verification (comparison of the provided data with primary documents, inventory acts, acts of reconciliation of settlements)

3. Comparison of synthetic and analytical accounting data.

4. Comparison of balance sheet and market valuation of individual balance sheet items.

5. Conducting audits and other checks.

Information types:

1 as far as possible calculation: -quantities., -qualities.

3 by sources of receipt6 - planned (accounting), - extra-accounting (research, legal acts),

4 according to the degree of processing: - not passed the sample, - passed. primary arr-ku, - past. complete analyte. arr.

Ways of primary information processing:

Reduction to a comparable form using indices,

Combining or dividing information,

Using analytical techniques and methods.

2. Subject, method and techniques of AFD.

AFHD object is an enterprise.

AFHD subject includes four components:

Resources of the enterprise as the basis of the production potential of the enterprise,

Sources of resource formation,

Financial and economic relations of the enterprise,

Efficiency of use of production potential.

APHD method is a set of economic categories, algorithms and regulatory principles used to conduct AFHD: M = (C, I, P),

M - AFHD method,

I - algorithms

Р – regulatory principles.

tricks economic analysis.

Most commonly used

2. Methods for processing time series (traditional methods of economic statistics)

2.1. Growth rate (Tr)

Тр= xi/xi-1 * 100-calculation method, Тр= xi/x0*100 – calculation by the basic method

2.2. Growth rate (Tpr) Tpr \u003d Tr-100,

2.3. The absolute change in the series xi-xi-1 is the calculation by the chain method, xi-xO is the calculation by the basic method.

2.4. The absolute value of 1% growth L x / growth rate.

Definition of quality financial condition, studying the reasons for its improvement or deterioration over the period, preparing recommendations for improving financial stability and solvency of the enterprise are the main points of the analysis of the financial condition. The detailing of the procedural side of the methodology of financial analysis depends on the goals set, as well as various factors of information, time, methodological and technical support. The effectiveness of financial analysis directly depends on the completeness and quality of the information used. Currently, in some publications on financial analysis, there is a simplified approach to the information support of financial analysis, focusing on the use of exclusively accounting (financial) statements or, in a somewhat broader sense, on accounting data.

Analysis of the financial condition of the enterprise is integral part general financial analysis. The financial results of the enterprise are characterized by the amount of profit received and the level of profitability. Profit is the real part of the net income created by surplus labor. Only after the sale of the product (works, services) net income takes the form of profit. The amount of profit is determined as the difference between the proceeds from the economic activities of the enterprise (after paying value added tax, excise tax and other deductions from proceeds to budgetary and non-budgetary funds) and the sum of all costs for this activity.

Indicators of financial results (profit) characterize the absolute efficiency of the management of the enterprise in all areas of its activity: production, marketing, supply, financial and investment. They form the basis economic development enterprise and strengthening it financial relations with all participants in the business. Making a profit is the main goal of any business entity.

On the one hand, profit is an indicator of the effectiveness of the enterprise, since it depends mainly on the quality of the enterprise, increases the economic interest of its employees in the most efficient use of resources, since profit is the main source of production and social development enterprises. On the other hand, it serves as the most important source of formation of the state budget. Thus, both the enterprise and the state are interested in the growth of profit amounts.

Economic analysis occupies an intermediate place between the collection of information and the adoption of managerial decisions, therefore its complexity, depth and effectiveness largely depend on the volume and quality of the information used. Economic analysis not only acts as a consumer of information, but also creates it for its own needs and for making managerial decisions. Information is usually understood as ordered information about the processes and phenomena of the external world, the totality of any knowledge, data.

The value of economic information can be considered in three aspects: consumer - its usefulness for management, economic - its cost and aesthetic - its perception by a person. The value of information is usually determined economic effect functioning of the control object, caused by its use value. The main requirement for information is its usefulness in decision-making. To ensure this requirement, information must be understandable, relevant, reliable, and also consistent with the idea of ​​harmonization and standardization.

An important place in the organization of economic analysis at the enterprise is occupied by its information support. The analysis uses not only economic data, but also technical, technological and other information. All sources of data for analysis are divided into normative-planned, accounting and extra-accounting.

Regulatory planning sources include all types of plans that are developed at the enterprise, as well as regulatory materials, estimates, etc. Accounting information sources are all data that contain accounting, statistical and operational accounting documents, as well as all types of reporting, primary accounting documentation. Extra-accounting sources of information are documents regulating economic activity, as well as data characterizing the change external environment the functioning of the enterprise. These include:

official documents that the enterprise is obliged to use in its activities: laws of the state, orders of the president, government decrees, acts of audits and inspections, orders and orders of managers, etc .;

· economic and legal documents: contracts, agreements, decisions of judicial bodies;

· scientific and technical information;

· technical and technological documentation;

data on the main competitors, information on suppliers and buyers;

market data material resources(market volumes, level and dynamics of prices for certain types of resources).

Thus, the information base for financial analysis is the entire information system of the enterprise, which includes:

a package of statistical reporting;

a package of financial statements;

internal documents of the enterprise;

accounting registers;

primary accounting documents;

· founding documents;

Planning documentation

· explanatory note to the annual accounting report.

Currently, the organization's financial (accounting) statements are formed taking into account modern standards, since accounting is a tool for collecting, processing and transmitting information about the activities of an economic entity so that interested parties can better invest the funds at their disposal.

The financial statements of the organization can be used as information support for economic analysis: balance sheet, income statement, statement of changes in capital, statement of movement Money.

The main requirement for the information presented in the reporting is that it be useful to users, i.e. so that this information can be used to make informed business decisions. To be useful, information must meet the following criteria:

Relevance means that the information is relevant and influences the user's decision. Information is also considered relevant if it provides the possibility of prospective and retrospective analysis;

The reliability of information is determined by its veracity, the predominance of economic content over legal form, the possibility of verification and documentary validity;

information is considered true if it does not contain errors and biased assessments, and also does not falsify the events of economic life;

Neutrality implies that financial statements do not focus on meeting the interests of one group of users of general reporting to the detriment of another;

understandability means that users can understand the content of the reporting without professional special training;

Comparability requires that data on the activities of the enterprise be comparable with similar information on the activities of other firms.

The analysis of financial indicators should be carried out according to such sources: “Report on financial results and their use”, “Balance sheet of the enterprise”, as well as according to accounting data, working materials financial department(service) and legal adviser of the enterprise. To conduct a comparative analysis, it is recommended to use versatile information from other enterprises with similar activities, which characterizes their financial performance.

The financial result of the enterprise is expressed in the change in the value of its own capital for the reporting period. The ability of an enterprise to ensure the steady growth of its own capital can be assessed by a system of indicators of financial results. Summarized most important indicators the financial results of the enterprise are presented in the form No. 2 of the annual and quarterly financial statements.

These include: profit (loss) from sales; profit (loss) from financial and economic activities; profit (loss) of the reporting period; retained earnings (loss) of the reporting period.

Directly according to the data of form No. 2, the following indicators of financial results can also be calculated; profit (loss) from financial and other operations; profit remaining at the disposal of the organization after paying income tax and other obligatory payments (net profit); gross income from the sale of goods, products, works, services. Form No. 2 also provides comparable data for the same period last year for all the listed indicators.

The financial results of an enterprise are expressed in the ability of a certain enterprise to increase its economic potential.

The analysis of economic activity is an important element in the production management system, an effective means of identifying on-farm reserves, the basis for the development of scientifically based forecast plans and management decisions and monitoring their implementation in order to increase the efficiency of the enterprise.

IN modern conditions the independence of enterprises in making and implementing managerial decisions, their economic and legal responsibility for the results of economic activity is increasing. Objectively, the importance of the financial stability of economic entities is increasing. All this enhances the role of financial analysis in assessing their production and commercial activities and, above all, the availability, placement and use of capital and income. The results of such an analysis are necessary, first of all, for owners (shareholders), creditors, investors, suppliers, tax authorities, managers and heads of enterprises.

Thus, information support for the analysis of the effectiveness of the enterprise - the most important characteristic when evaluating economic activity enterprises. Next, consider the methods for assessing the financial and economic activities of the enterprise.

INTRODUCTION

organization enterprise financial business

The relevance of the study is due to the fact that the market economy is associated with the need to improve production efficiency, the competitiveness of products and services based on a systematic analysis of the financial and economic activities of the enterprise. The analysis of financial and economic activity makes it possible to develop the necessary strategy and tactics for the development of the enterprise, on the basis of which manufacturing program, reserves for increasing production efficiency are identified.

The purpose of the analysis is not only to establish and evaluate the effectiveness of the financial and economic activities of the enterprise, but also to constantly carry out work aimed at improving it.

An analysis of the effectiveness of the financial and economic activities of the enterprise shows in what areas this work should be carried out, makes it possible to identify the most important aspects and the weakest positions in the financial condition of the enterprise. In accordance with this, the results of the analysis provide an answer to the question of what are the most important ways to improve the financial condition of an enterprise in a particular period of its activity. But the main purpose of the analysis is to timely identify and eliminate shortcomings in financial activities and find reserves to improve the financial condition of the enterprise and its solvency.

Financial analysis is a flexible tool in the hands of business leaders. The efficiency of the financial and economic activity of the enterprise is characterized by the placement and use of the enterprise's funds. This information is presented in the balance sheet of the enterprise.

The main factors determining the effectiveness of the financial and economic activities of the enterprise are, firstly, the implementation financial plan and replenishment, as the need arises, of own working capital at the expense of profit and, secondly, the turnover rate working capital(assets).

The signal indicator, which shows the effectiveness of financial and economic activity, is the solvency of the enterprise, which means its ability to meet payment requirements on time, repay loans, pay staff, make payments to the budget.

The analysis of the effectiveness of the financial and economic activities of the enterprise includes an analysis of the balance sheet of liabilities and assets, their relationship and structure; analysis of the use of capital and assessment of financial stability; analysis of the solvency and creditworthiness of the enterprise, etc.

Thus, it is clear how important the assessment of the effectiveness of the financial and economic activities of an enterprise is, and that this problem is even more relevant in the transition to a developed market economy.

This work consists of an introduction, three chapters and a conclusion. The first chapter analyzes the main theoretical aspects analysis of financial and economic activity: concept, goals, foundations of the organization, features, organizational forms and performers. The second chapter reveals the sources of information to ensure the analysis of the enterprise, the preparation and processing of data, documentation. The third chapter provides a practical substantiation of the topic on the example of TAIF-NK Open Joint Stock Company.

1.1 Fundamentals of organizing business analysis

Improving the efficiency of management largely depends on the validity, timeliness and expediency of management decisions. All this can be achieved in the process of analysis. However, only correct organized work analytical study of the results of management can ensure its effectiveness and efficiency, fundamentally affect the course of economic processes. Therefore, the organization of AHD at the enterprise must meet a number of requirements. Among them, the scientific nature of the analysis should be noted. In practice, this means that it should be based on the latest achievements of science and best practices, built taking into account the operation of economic laws within a particular enterprise, using scientifically based methods. Analysis should become an organic part official duties every specialist, manager different levels economy, the responsibility of all employees who are related to the adoption of managerial decisions. This implies another important principle of the organization of the analysis - a reasonable distribution of responsibilities for conducting AHD between individual performers. Not only the completeness of coverage of the objects of analysis depends on how expedient this distribution is, but also the possibility of multiple (by different persons) conducting the same studies is excluded. This contributes to a more efficient use of the working time of specialists and ensures the complexity of the analysis.

An analytical study must be effective, which means that the cost of its implementation should be the lowest with the optimal depth of analysis and its complexity. To this end, in addition to the expediency of the organization, advanced methods and tools that facilitate the work of the analyst should be widely used during its implementation. Here, first of all, we mean rational methods of collection and preservation, the introduction of data into the practice of AHD PC and other technical means, office equipment.

A more thorough organization of AHD is achieved by unifying this work. Here we mean the creation of such methods that would provide for the filling of a limited number of specially designed tables. They should be specific to each business unit and together give a comprehensive picture of the results of management. All indicators of the table should be suitable for comparison, evaluation, generalization. This creates a direction for a strictly defined distribution of responsibilities for conducting ACD, reduces the time spent on analysis and, as a result, contributes to an increase in its efficiency.

1.2 Information support for the analysis of economic activity

To planned sources include all types of plans that are developed at the enterprise (long-term, current, operational, self-supporting tasks, technological maps), as well as regulatory materials, estimates, price tags, project assignments, etc.

Sources of accounting information this is all the data that contains documents, accounting, statistical and operational accounting, as well as all types of reporting, primary accounting documentation.

The leading role in the information support of the analysis belongs to accounting and reporting, where economic phenomena, processes, and their results are most fully reflected. Timely and complete analysis of the data that are available in accounting documents (primary and summary) and reporting ensures the adoption necessary measures aimed at improving the implementation of plans, achieving better business results.

Statistical accounting data, which contain a quantitative description of mass phenomena and processes, are used for in-depth study and understanding of relationships, and the identification of economic patterns.

Operational accounting and reporting contributes to more efficient, compared to statistics or accounting, providing analysis with the necessary data (for example, on the production and shipment of products, on the state of inventories) and thereby create conditions for improving the efficiency of analytical research.

The accounting document, according to our qualifications, is also the economic passport of the enterprise, which accumulates data on the results of economic activity for several years. Significant detailing of the indicators contained in the passport makes it possible to conduct numerous studies of the dynamics, to identify trends and patterns in the development of the enterprise.

TO non-accounting sources of information include documents that regulate economic activity, as well as data that are not related to those listed above. Specifically, these include the following documents:

1. Official documents that enterprises are required to use in their activities: laws of the state, presidential decrees, decrees of the government and local authorities, orders of higher authorities, acts of audits and inspections, orders and instructions of the heads of the economy

2. Economic and legal documents: contracts, agreements, decisions of arbitration and judicial bodies, claims.

3. Decisions of general meetings of the collective, the council of the labor collective of enterprises as a whole or its individual subdivisions.

4.Materials for the study of excellence. Purchased from different sources information (radio, television, newspapers, etc. .).

5.Technical and technological documentation.

6. Materials of social studies of the state of production at individual workplaces (timing, photography, etc.).

7. Oral information obtained during meetings with members of your team or representatives of other enterprises.

A number of requirements are imposed on the organization of information support for analysis. This - analyticity of information, its objectivity, unity, efficiency, rationality .

The meaning of the first requirement is that the entire system of economic information, regardless of the sources of income, must meet the needs of AHD, i.e. ensure the flow of data about those areas of activity and with the detail that an analyst needs at this moment for a comprehensive study of economic phenomena and processes, identifying the influence of the main factors and determining on-farm reserves to increase production efficiency. Therefore, the entire information system providing AHD must be constantly improved. This is evident in today's practice of organizing accounting, planning and statistics in an enterprise. There, the forms of documents, their content, the organization of workflow are constantly reviewed, fundamentally new forms of accumulation and preservation of data appear (meaning computer technology). All changes are dictated not only by their own accounting or planning requirements. They are largely subordinated to the need for information support of AHD and the development of management decisions.

Economic information should objectively reflect the phenomena and objects under study. Otherwise, the conclusions drawn from the results of the analysis will not correspond to reality, and the proposals developed by analysts will not only not bring benefits to the enterprise, but may become harmful. The next requirement for the organization of the information flow is the unity of information coming from different sources (planned, accounting and non-accounting). From this principle follows the need to eliminate the isolation and duplication of different sources of information. This means that each economic phenomenon, each economic act must be registered only once, and the results obtained can be used in accounting, planning, control and analysis.

The effectiveness of the analysis can be ensured only when it is possible to promptly intervene in the production process based on its results. This means that the information must reach the analyst as quickly as possible. This is the essence of another requirement for information - efficiency . Increasing the efficiency of information is achieved by using the latest means of communication, processing it on a computer.

And finally the information system must be rational (effective), that is, to require a minimum of costs for the collection, storage and use of data. At the same time, it should provide the fullest possible requests for analysis and management. From this requirement follows the need to study the usefulness of information and, on this basis, improve information flows by eliminating unnecessary data and introducing the necessary ones. Thus, the AHD information system should be formed and improved taking into account the requirements listed above, which is necessary condition increasing the effectiveness and efficiency of AHD.

1.3 Organizational forms and performers of the analysis of economic activity of enterprises

Organizational forms of analysis of the economic activity of the enterprise is determined by the composition of the apparatus and the technical level of management.

On large industrial enterprises the activities of all economic services are managed by the chief economist, who is the deputy director for economic affairs. He organizes all economic work at the enterprise, including the analysis of economic activity. In his direct subordination are the laboratory of economics and organization of production, the planning and economic department, departments of labor and wages, accounting, financial, etc. A department or group of economic analysis can be allocated to a separate unit. At medium and small enterprises, the head of the planning department or the chief accountant heads the analytical work. To coordinate analytical work, technical and economic councils can also be created, which include heads of all departments and services of the enterprise.

Economic analysis is the responsibility of not only employees of economic services, but also technical departments(chief mechanic, power engineer, technologist, new technology and etc.). Shop services, heads of brigades, sections, etc., are also involved in it. Only through the joint efforts of economists, technicians, technologists, heads of various production services, who have versatile knowledge on the issue under study, it is possible to comprehensively investigate the problem posed and find the most best option her decisions.

An approximate scheme for the distribution of functions of analysis of economic activity can be represented as follows.

Production Department analyzes the implementation of the production plan in terms of volume and assortment, the rhythm of work, improving the quality of products, the introduction of new equipment and technologies, integrated mechanization and automation of production, the operation of equipment, the expenditure of material resources, the duration of the technological cycle, the completeness of output, the general technical and organizational level of production .

Department of Chief Mechanic and Power Engineer study the state of operation of machinery and equipment, the quality and cost of repairs, the completeness of the use of equipment and production capacity, rationality of energy consumption.

Department of technical control analyzes the quality of raw materials and finished products, rejects and losses from rejects, customer complaints, measures to reduce rejects, improve product quality, adherence to technological discipline, etc.

Purchase department controls the timeliness and quality of the logistics of production, the implementation of the supply plan in terms of volume, nomenclature, timing, quality, condition and safety warehouse stock, compliance with the norms for the release of materials, transport and procurement costs, etc.

Sales department studies the fulfillment of contractual obligations and plans for the supply of products to consumers in terms of volume, quality, timing, nomenclature, stock status and safety of finished products.

Department of labor and wages analyzes the level of labor organization, the implementation of the action plan to improve its level, the security of the enterprise labor resources by categories and professions, the level of labor productivity, the use of the working time fund and the salary fund.

Department of Accounting and Reporting analyzes the fulfillment of the cost estimate for production, the cost of production, the fulfillment of the profit plan and its use, the financial condition, the solvency of the enterprise, etc.

Planning and Economic Department or department of economic analysis carries out the preparation of a plan of analytical work and control over its implementation, methodological support for the analysis, organizes and summarizes the results of the analysis of the economic activity of the enterprise and its structural divisions, develops measures based on the results of the analysis.

Such joint work on the conduct of ACD makes it possible to ensure its complexity and, most importantly, more qualified, deeper study of economic activity, its results, and more fully identify unused reserves.

Periodically, an analysis of the enterprise is carried out higher authorities. Specialists of these bodies can study individual issues or conduct a comprehensive analysis of the economic activity of the enterprise. According to the results of this analysis, the governing bodies can, to some extent, change some of the conditions of the enterprise.

Non-departmental AHD performed by statistical, financial authorities, tax inspectorates, audit firms, banks, investors, research institutes, etc. Statistical bodies, for example, summarize and systematize statistical reporting and provide the results to the relevant ministries and departments for practical use. Tax inspections analyze the fulfillment by enterprises of plans for profits, for the deduction of taxes to the state budget, and control the rational use of material and financial resources. Banks and other investors study the financial position of the enterprise, its solvency, solvency, efficiency of use of loans, etc.

Enterprises can also use the services of specialists from audit and consulting firms.

The use of all forms of on-farm, departmental, non-departmental and public control and analysis creates opportunities for a comprehensive study of the economic activity of an enterprise and the most complete search for reserves to increase production efficiency.

2.1 Planning analytical work

An important condition on which the effectiveness of AHD depends is the systematic nature of its implementation. Only in the case when the analytical study of each individual issue of economic activity will have a certain meaning, purpose and place in the system of study and enterprise management, analysis can acquire significant value for business practice. Therefore, at each enterprise, all work on the analysis should be planned. In practice, the following plans can be drawn up:

A comprehensive plan for the analytical work of the enterprise

Thematic plans.

Comprehensive Plan usually for one year. It is developed by a specialist who is entrusted with the management of the analytical work as a whole at the enterprise. This content plan is a calendar schedule of individual analytical studies. In addition to the goals and objectives of the analysis, it lists the issues that should be investigated throughout the year, determines the time for studying each issue, the subjects of analysis, gives an analytical workflow scheme, the date and address of receipt of each document, its content.

When developing a plan, it is necessary to take into account the frequency of studying important problematic issues, the continuity of the analysis for certain periods of time.

The comprehensive plan should also provide for sources of information that can be used in the analysis, technical means for conducting the analysis. For example, when performing research on a PC, a program must be determined according to which the analysis will be carried out. Based on the results of the analysis, proposals are developed aimed at improving the results of economic activity. Therefore, a comprehensive plan should also provide for the organization of monitoring the implementation of these measures.

In addition to a comprehensive plan, the farm can also draw up thematic. These are plans for conducting analysis on complex issues that require in-depth study. They consider objects, subjects, stages, terms of the analysis, its performers, etc.

Control over the implementation of analysis plans is carried out by the deputy head of the enterprise for economic issues or a person who is entrusted with the responsibility for managing the analysis as a whole.

2.2 Preparation and analytical processing of initial data in the analysis of economic activity

A crucial stage in AHD is the preparation of information, which includes data verification, ensuring their comparability, and simplifying numerical information. First of all, the information collected for analysis must be checked for Goodness. The check is carried out from two sides. Firstly, the analyst checks how complete the data that contains the plans and reports are, whether they are properly formatted. It is mandatory to check the correctness of arithmetic calculations, the compliance of the indicators contained in the planning documentation with the approved planning targets. The analyst should also pay attention to whether the indicators given in different tables and plans or reports are consistent, etc. e. This verification is technical in nature. Secondly, all milestones involved in the analysis of the data are checked in essence.

In the process, it is determined to what extent this or that indicator corresponds to reality. The main question that is solved by the analyst can be formulated as follows: can this really be? The means of this verification are both logical understanding of the data and verification of the state of accounting, mutual consistency and validity of indicators from different sources. The analysis will be much less time-consuming if the comparability of indicators is ensured. To do this, after checking its good quality, all numerical information is brought into a comparable form. In doing so, the following requirements must be taken into account:

The unity of volumetric, cost, qualitative, structural factors.

The unity of the intervals or moments of time for which the calculated indicators were;

Comparability of initial production conditions (technical, natural, climatic, etc.)

The unity of the method of calculation and their composition.

An analytical study is often predictive in nature and does not require such accuracy as, for example, in accounting. Therefore, in order to facilitate the perception of information, to reduce the volume of analytical calculations (when they are not carried out on a computer), you can discard decimal signs of numbers, and carry out calculations in rubles or thousands of rubles. However, one caveat needs to be made here. The choice of the degree of simplification depends on the content of the indicator, its value, and so on. For example, in order to assess the return on assets, you can not take the exact cost of fixed assets and gross output, it is enough to have their volumes in thousands of rubles. But, having discarded the decimal places in the very indicator of return on assets, we most often lose its value altogether - it will turn into zero. With this simplification, it is imperative to keep 2-3 decimal places. When simplifying the initial data, averages or relative values ​​are very often determined, which makes it possible to facilitate a generalized assessment.

Analytical data processing This is straight forward analysis. Therefore, it is a more responsible stage of the analyst's work. The organization of processing requires appropriate methodological support, a certain level of training of persons involved in the analysis, their security technical means conducting AHD. Responsibility for all this is most often assigned to a specialist who manages the analytical work at the enterprise. He is obliged to constantly improve the methodology of AHD on the basis of studying the achievements of science and best practices in the field of analysis and introduce it in all areas of production.

2.3 Documentation of analysis results

Any results of an analytical study of the activities of the enterprise as a whole or its divisions must be formalized in the form of documents.

It could be explanatory note, reference, conclusion .

An explanatory note is usually drawn up when sending the results to a higher organization. If the results of the analysis are intended for on-farm use, they are issued in the form of a certificate. The conclusion is written when the analysis is carried out by higher authorities.

The content of the explanatory note should be fairly complete. In addition to conclusions about the results of economic activity and proposals for their improvement, the explanatory note should contain general questions - economic level economy, business conditions, the results of the implementation of plans for individual areas of activity. The analytical part of the explanatory note should be substantiated, specific in style. It may contain the analytical calculations themselves, tables, where the data necessary for illustration, graphs, diagrams, etc. are grouped. When preparing it, special attention should be paid to proposals that are made based on the results of the analysis. First of all, they should be comprehensively substantiated and aimed at improving the results of economic activity, the development of identified on-farm reserves.

As for the reference and conclusion, their content, in contrast to the explanatory note, can be more specific, focused on reflecting shortcomings or achievements, identified reserves, and ways to develop them. Here, the general characteristics of enterprises and the conditions of its activity can be omitted.

Special attention should be paid to textless form of presentation of analysis results. It consists of a permanent package of standard analytical tables and does not contain explanatory text. Analytical tables allow you to systematize, summarize the studied material and provide it in a form suitable for perception. Tables can take a variety of forms. They are built according to the data required for analysis. Indicators in analytical tables must be placed in such a way that they can be simultaneously used as analytical and illustrative material. At the same time, there is no need to strive to give in one table all the indicators of the operation of the economy or rush to the other extreme - to introduce many tables. Both universalization and their immeasurable number complicate their use. Analytical tables should be visual and easy to use.

This procedure for reporting the results of the analysis in Lately finds more and more applications. It is designed for highly qualified workers who are able to independently understand the worked out and systematized information and make the necessary decisions. Textless analysis increases its effectiveness in that it reduces the gap between the performance of the analysis and the use of its results.

In practice, the most significant results of the analysis can be recorded in sections specially provided for this. economic passport of the enterprise. The availability of these data for several years makes it possible to consider the results of economic activity in dynamics, ensuring its continuity for separate periods of time.

It is expedient to discuss the results of the analysis and the measures developed on their basis at the meetings of the staff of the enterprise and its divisions. They receive practical implementation after the relevant resolutions of the collective meetings, orders of the production management or higher authorities.

2.4 Organization of computer processing of economic information

Analytical processing of economic information is very time-consuming in itself and requires a large amount of various calculations. With the transition to market relations, the need for analytical information increases significantly. This is due, first of all, to the need to develop and justify promising business plans for the enterprise, integrated assessment effectiveness of short-term and long-term management decisions. In this regard, the automation of analytical calculations has become an objective necessity.

Computing tools that enterprises and organizations now have make it possible to fully automate the processing of all economic data, including the analysis of economic activity. The role of automation of analytical calculations is as follows.

First, the productivity of the work of economists and analysts is increasing. They are freed from technical work and are more engaged in creative activities, which allows them to do more in-depth research, to stage more complex economic tasks.

Secondly, economic phenomena and processes are being studied more deeply and comprehensively, factors are being studied more fully, and reserves for increasing the efficiency of production are being identified.

Thirdly, the efficiency and quality of analysis, its overall level and effectiveness are increasing.

Automation of analytical calculations and the analysis of economic activity itself have risen to a higher level with the use of PCs, which are characterized by high performance, reliability and ease of operation, the availability of advanced software, an interactive mode of operation, low cost, etc. On their basis, an accountant's and economist's workstations are created. , financier, analyst, etc. PC connected to a single computer network allows you to move on to the integrated automation of AHD.

3.1 General characteristics of the financial and economic activities of PSC "TAIF-NK"

TAIF-NK Open Joint Stock Company, hereinafter referred to as the "Company", was established on the basis of a decision of the Board of Directors of TAIF OJSC.

The main goal of TAIF-NK PJSC is to make a profit from the sale of petroleum products and their derivatives, construction and operation industrial productions, other activities not prohibited by applicable law.

PSC "TAIF-NK" carries out all types of foreign economic activity not prohibited by applicable law.

The governing bodies of TAIF-NK PJSC are general meeting shareholders; Board of Directors; sole executive body ( CEO or managing organization, manager);

The authorized capital of the company is fully formed at the expense of the monetary contribution of the sole founder - PSC "TAIF". There are no contributions to the authorized capital of other founders.

Open Joint Stock Company "TAIF-NK" is one of the most dynamically developing enterprises of the universal fuel and raw material direction, created in order to meet consumer demand for petroleum products and provide petrochemical industries with raw materials.

Let's consider the technical and economic indicators of TAIF-NK OJSC for 2006-2008. in table 1.

Table 1 - Technical and economic indicators of PSC "TAIF-NK"

Analyzing the indicators of the table, we see that in 2007, marketable products were produced in the amount of 65.4 billion rubles, which is more than the level of 2006 by 10.5 billion rubles, as for 2008, there is also a positive trend. In 2008, compared to 2007, marketable products were produced by 23.8 billion rubles more. In comparable prices of 2007, the volume of output of marketable products compared to the level of 2006 amounted to 119.1%, in 2008 to the level of 2007 amounted to 136.4%. In 2008, products and services were sold to the amount of 89.1 billion rubles, which is 24.5 billion rubles. Share of exports in products sold in 2007 it was 54.5%, in 2008 - 49.1%. In 2007, the value of the Company's capital investments increased by 6,993 million rubles; in 2008, compared to 2007, it decreased by 6.7 billion rubles. It should be noted that the cost of costs per 1 ruble of marketable products in 2007 compared to 2006 by 5 kopecks, and in 2008 compared to 2007 by 3 kopecks, which is a positive moment in the enterprise's activity.

In 2008, the output of marketable products increased by 136.4% and amounted to 89131 million rubles. Net profit in 2008 increased compared to 2007 by 115.1%, or by 690 million rubles.

Dynamics of the main technical economic indicators OJSC "TAIF-NK" for 2006-2008 clearly shown in Figure 1.

Figure 1 - Dynamics of the main technical and economic indicators of PSC "TAIF-NK" for 2006-2008, billion rubles.

One of the main directions of the analysis of economic activity of the enterprise is the horizontal and vertical analysis of the financial statements of the enterprise.

Table 2 - Composition and structure of the balance sheet asset of TAIF-NK PJSC

Let's consider the composition and structure of the asset balance of TAIF-NK OJSC for 2006-2008. (table 2). The presented data allow us to draw the following conclusions:

The data in the table show that in 2007 the value of property increased by 13,970,662 thousand rubles or by 61.2% compared to 2006, and in 2008 the value of the company's property decreased by 2,272,147 thousand rubles compared to 2007 (6.2%) and amounted to 34,534,518 thousand rubles.

For clarity of changes in the assets of the enterprise, we present their dynamics in Figure 2, for the analyzed period.

Figure 2 - Dynamics of changes in the assets of TAIF-NK PSC for 2006-2008, billion rubles.

The amount of non-current assets in 2007 compared to 2006 increased by 7,207,856 thousand rubles, and in 2008, compared to 2007, the amount of fixed capital placed in the form of non-current assets increased by 1,227,153 thousand rubles and amounted to 19,482,402 thousand .rubles

In 2007, there is an increase in the amount of current assets compared to 2006 by 6,762,806 thousand rubles, and in 2008 the amount of working capital decreased by 3,499,300 thousand rubles compared to 2007 and amounted to 15,052,116 thousand rubles. The decrease in the amount of current assets is associated with a decrease in inventories from 4,915,930 thousand rubles to 2,818,155 thousand rubles and with a decrease in accounts receivable by 2,096,089 thousand rubles.

It is also necessary to note the increase in short-term financial investments in 2008 compared to 2007 by 1,370,754 thousand rubles.

The main source of capital formation are borrowed and own funds. The composition and structure of the liabilities side of the balance sheet of TAIF-NK PJSC is presented in Table 3.

Table 3 - Composition and structure of liabilities in the balance sheet of TAIF-NK OJSC

An analysis of the indicators in the table shows that in 2007 the value of liabilities increased by 13,970,662 thousand rubles or by 61.2% compared to 2006, and in 2008 the value of the company's liabilities decreased by 2,272,147 compared to 2007. thousand rubles (6.2%) and amounted to 34,534,518 thousand rubles.

In 2007, compared to 2006, the amount of capital and reserves increased by 3,996,145 thousand rubles, and in 2008, compared to 2007, the amount of capital increased by 11,121,560 thousand rubles (204.6%) and amounted to 16,557,481 thousand rubles.

In 2007, there is an increase in the amount of long-term liabilities compared to 2006 by 864,048 thousand rubles, and in 2008 the amount of long-term liabilities increased by 3,757,985 thousand rubles (40.5%) compared to 2007 and amounted to 13,047 728 thousand rubles. It should also be noted a significant decrease in the amount of short-term liabilities in 2008 compared to 2007 by 77.6% or 17,151,692 thousand rubles.

Figure 3 shows the change in the amount of liabilities in the balance sheet of the enterprise under study, the dynamics is not stable.

Figure 3 - Dynamics of changes in the liability of the balance sheet of TAIF-NK OJSC for 2006-2008, billion rubles.

Let us analyze the return on assets and capital intensity of the enterprise under study for the period 2006-2008. Capital productivity is an indicator of the efficiency of the use of fixed assets, calculated as the annual output divided by the cost of fixed assets with which this product was produced. Capital intensity is an indicator characterizing the efficiency of the economic activity of an enterprise, calculated as the ratio of the cost of annual output to the cost of fixed assets.

Fo 2006 = 54 877/9 167 = 5.9

Fo 2007 = 65 358/17 198 = 3.8

Fo 2008 = 89 131/15 167 = 5.8

Fe 2006 =9,167/54,877= 0.16

Fe 2007 =17 198/65 358= 0.26

Fe 2008 =15 167/89 131= 0.17

On the whole, one can note the fact that in 2007 the efficiency of the use of fixed assets decreased, but already in 2008 this indicator has a positive trend, which certainly indicates an improvement in the use of fixed assets.

3.2 Analysis of the dynamics and structure of profit

The financial results of the enterprise can be characterized by the amount of profit and the level of profitability.

The relevance of studying the analysis of financial results lies in the fact that it is it that allows you to determine the most rational ways to use resources and form the structure of the enterprise's funds and activities in general.

Profit is a part of net income, which is directly received by business entities after the sale of products. Quantitatively, it is the difference between net revenue (after paying VAT, excise tax and other deductions from revenue to budget and non-budget funds) and full cost sold products. The more the company sells cost-effective products, the more profit it receives, the better its financial condition. Therefore, the financial performance should be studied in close connection with the use and sale of products. The volume of sales and the amount of profit, the level of profitability depend on the production, supply, marketing and financial activities of the enterprise.

Let's analyze the composition and dynamics of the formation of financial results (Table 4). Profit and loss statement allows you to evaluate the activities of the enterprise for a certain period. Unlike the balance sheet, which gives an idea of ​​the state of funds and their sources on a certain date, the income statement characterizes the dynamics of the economic process.

Table 4 - Composition and dynamics of formation of financial results

Profit from the sale of products is the difference between the amount of gross profit and fixed costs of the reporting period. In 2007, the profit from sales increased compared to the previous year, the total change in profit from the sale of goods, products, works, services for the year amounted to:

In absolute terms: 9168000 thousand rubles. - 5598000 thousand rubles. = -3570000 thousand rubles.

In relative terms: 9168000 / 5598000 * 100% = 163.8%

Those. in 2007, profit from the sale of goods, products, works, services increased by 3,570,000 thousand rubles. (or 63.8%).

In 2008, the profit from sales increased compared to 2007, the total change in profit from the sale of goods, products, works, services for the year amounted to:

In absolute terms: 10695000 thousand rubles. - 9168000 thousand rubles. = -1527000 thousand rubles.

In relative terms: 10695000 / 9168000 * 100% = 116.7%

Those. in 2008, profit from the sale of goods, products, works, services increased by 1,527,000 thousand rubles. (or 16.7%).

Change in interest receivable in 2007 compared to the previous year:

In absolute terms: 47239 thousand rubles. -24780 thousand rubles. = 22459 thousand rubles.

In relative terms: 47239 / 24780 * 100% = 190.6%

Those. in 2007 interest receivable increased by 22,459 thousand rubles (or 90.6%).

In absolute terms: 247570 thousand rubles. - 47239 thousand rubles. = 200331 thousand rubles.

In relative terms: 247570 / 47239 * 100% = 524%

Those. in 2008 interest receivable increased by 200,331 thousand rubles. (or 424%).

Change in interest payable in 2007 compared to the previous year:

In absolute terms: 1,046,056 thousand rubles. –1301596 thousand rub. = - 255540 thousand rubles.

In relative terms: 1046056 / 1301596 thousand * 100% = 80.4%

Those. in 2007 interest receivable decreased by 255,540 thousand rubles. (or 19.6%).

Change in interest receivable in 2008 relative to 2007:

In absolute terms: 779866 thousand rubles. –1,046,056 thousand rubles = = -266190 thousand rubles.

In relative terms: 779866 / 1046056 * 100% = 74.5%

Those. in 2008 interest receivable decreased by 266,190 thousand rubles. (or 25.5%).

Operating income - the income of the enterprise, due to the conduct of financial, production, business operations for a certain period. Operating income data is published in the annual income statement.

Change in operating income in 2007 compared to the previous year:

In absolute terms: 54951884 thousand rubles. - 42096562 thousand rubles. = 12855322 thousand rubles.

In relative terms: 54951884 thousand rubles. / 42096562 thousand rubles * 100% = 130.5%

Those. in 2007 operating income increased by 12855322 thousand rubles. (or 30.5%).

Change in operating income in 2008 compared to the previous year:

In absolute terms: 57090472 thousand rubles. - 54951884 thousand rubles. = 2138588 thousand rubles.

In relative terms: 57090472 thousand rubles. / 54951884 thousand rubles * 100% = 103.9%

Those. in 2008 operating income increased by 2138588 thousand rubles. (or 3.9%).

Operating expenses - costs and payments associated with the conduct of financial, production, business operations for a certain period of time.

Operating expenses include production and sales costs, administrative and financial expenses. Operating expenses are published in the annual income statement.

Change in operating expenses in 2007 compared to the previous year:

In absolute terms: 54878283 thousand rubles. - 42148660 thousand rubles. = 12729623 thousand rubles

In relative terms: 54878283 thousand rubles. / 42148660 thousand rubles * 100% =130.2%

Those. in 2007, operating expenses increased significantly by 12,729,623 thousand rubles. (or 30.2%).

Change in operating expenses in 2008 compared to 2007:

In absolute terms: 59909421 thousand rubles. - 54878283 thousand rubles. = 5031138 thousand rubles.

In relative terms: 59909421 thousand rubles. / 54878283 thousand rubles * 100% =109.2%

Those. in 2008, operating expenses increased by 5,031,138 thousand rubles (or 9.2%).

The income and expenses of the enterprise are clearly shown in Figure 4.

Figure 4 - Income and expenses of TAIF-NK OJSC for 2006-2008, billion rubles

Net profit is the profit that remains at the disposal of the enterprise after paying all taxes, economic sanctions and deductions to charitable foundations. From net profit, dividends are paid to shareholders, reinvestments are made in production and the formation of funds and reserves.

Change in net profit in 2007 compared to the previous year:

In absolute terms: 4582285 thousand rubles. - 1953795 thousand rubles. = 2628490 thousand rubles.

In relative terms: 4582285 thousand rubles. / 1953795 thousand rubles * 100% = 234.5%

Those. in 2007, net profit increased strongly by 2,628,490 thousand rubles (or 134.5%).

Change in net profit in 2008 compared to 2007:

In absolute terms: 5271560 thousand rubles. - 4582285 thousand rubles. = 689275 thousand rubles.

In relative terms: 5271560 thousand rubles. / 4582285 thousand rubles * 100% = 115% in 2008, net profit increased by 689,275 thousand rubles (or 15%). is clearly shown in Figure 5.

Figure 5 - Net profit of TAIF-NK OJSC for 2006 - 2008, billion rubles.

Thus, the financial results of the enterprise can be characterized as positive. However, profit cannot be considered as a universal indicator of production efficiency. In market conditions, the company strives to maximize profits, which can lead to negative consequences. Therefore, to assess the intensity and efficiency of production, indicators of profitability and solvency are used.

The financial position of TAIF-NK PJSC largely depends on its ability to bring the necessary profit.

The purpose of the profitability analysis of TAIF-NK PSC is to assess the ability of the enterprise to generate income for the capital invested in the enterprise.

Profitability indicators more fully than profit characterize the final results of management, because their value shows the ratio of the effect to the cash or resources used.

They are used to assess the activities of the enterprise and as an instrument of investment policy and pricing.

The investment attractiveness of the organization and the amount of dividend payments depend on the level of profitability of TAIF-NK PSC.

When studying the final financial results of TAIF-NK PJSC, it is important to analyze not only the dynamics, structure, factors and reserves of profit growth, but also the ratio of the effect (profit) with the available or used resources, as well as with the company's income from its ordinary and other economic activities. activities. This ratio is called profitability and can be represented by three groups of indicators:

Profitability indicators characterizing the profitability of sales or the profitability of products sold;

Profitability indicators characterizing the profitability of production and ongoing investment projects;

Profitability indicators that characterize the profitability of capital and its components such as equity and borrowed capital.

Profitability is one of the main cost qualitative indicators of the efficiency of an enterprise, characterizing the level of return on costs and the degree of use of funds in the process of production and sale of products (works, services).

Profitability indicators are expressed in coefficients or percentages and reflect the share of profit from each monetary unit of costs. Thus, more fully than profit characterize the final results of management.

The amount of profit and the level of profitability of TAIF-NK PJSC depend on the production, marketing and commercial activities of the enterprise, i.e. these indicators characterize all aspects of management.

The main objectives of the analysis of the financial performance of TAIF-NK PJSC are:

Control over the implementation of plans for the sale of products and profit, the study of the dynamics of indicators;

Determination of the influence of both objective and subjective factors on the formation of financial results;

Identification of profit growth reserves;

Evaluation of the enterprise's work on the use of opportunities to increase profits and profitability;

Development of measures for the use of identified reserves.

The main purpose of financial analysis is the development and adoption of sound management decisions aimed at improving the efficiency of an economic entity.

The financial results of TAIF-NK OJSC are expressed in the ability of a certain enterprise to increase its economic potential.

In general, the performance of any enterprise can be assessed using absolute and relative indicators.

The financial results of the enterprise are determined primarily by the quality indicators of the products manufactured by the enterprise, the level of demand for these products, since, as a rule, the bulk of the financial results is profit (loss) from the sale of products (works, services).

The financial result of the enterprise's activities serves as a kind of indicator of the importance of this enterprise in the national economy.

In market economic conditions, any enterprise is interested in obtaining a positive result from its activities, since due to the value of this indicator, the enterprise is able to expand its capacity, materially interest the personnel working at this enterprise, pay dividends to shareholders, etc.

The indicators of financial results characterize the effectiveness of the economic activity of TAIF-NK PJSC in all main areas of its work: construction, financial, investment.

They form the basis for the development of the organization, are the most important in the system for assessing the results of the enterprise, in assessing the reliability and its financial well-being.

A whole set of indicators evaluates the profitability or profitability of an enterprise by type of activity and areas of investment for a specific time period.

Calculation of these indicators of TAIF-NK OJSC for 2006-2008. presented in table 5.

Table 5 - Calculation of profitability indicators of TAIF-NK OJSC for 2006-2008, %

The main indicators of the profitability of the enterprise are:

return on assets;

Return on equity;

Profitability of implementation;

Profitability of current costs;

Return on invested (used) capital.

Let's present these indicators in the form of a diagram (Figure 6).

Figure 6 - Dynamics of indicators of the level of profitability of TAIF-NK OJSC for 2006-2008, %

Analyzing the data presented in Table 5 and Figure 6, the following should be noted: according to the reporting data, the enterprise of PSC TAIF-NK uses its assets and equity capital quite efficiently, since the profitability ratios of its assets and equity capital in 2006 amounted to 9 and 136%.

Let us analyze the profitability from the ordinary activities of this enterprise. The profitability of product sales in the reporting period amounted to 12%, in the previous period - 11%. Return on operating costs in 2008 was 13%, in the previous 2007 - 12%. These are not bad indicators - the average for the industry. The profitability of non-current assets increases in 2007 and decreases in the reporting period. More detailed is the analysis of solvency ratios, through which the degree and quality of coverage of short-term debt obligations is determined liquid assets. In other words, an enterprise is considered liquid when it is able to meet its short-term obligations by realizing current assets.

Various solvency indicators not only characterize the stability of the financial condition of the organization with different methods of accounting for the liquidity of funds, but also meet the interests of various external users of analytical information. Thus, a commercial bank, providing a loan to an enterprise, pays close attention to the value of the quick liquidity ratio, since the amount of receivables can be used as collateral when issuing a loan. Based on the balance sheet data in TAIF-NK OJSC, the coefficients characterizing solvency have the following values ​​(table 6).

Table 6 - Solvency indicators of TAIF-NK OJSC for 2006-2008

The data in Table 6 show the increase in the liquidity ratios of TAIF-NK OJSC from year to year. In 2007, the absolute liquidity ratio increased by 0.13 points. It shows that by the end of 2007, TAIF-NK PSC could pay off 17% of short-term liabilities through the use of cash and valuable papers. If we compare the value of the indicator with the recommended level (0.2-0.3), it can be noted that the company has enough cash to cover current liabilities. This circumstance can inspire confidence in this enterprise on the part of suppliers of material and technical resources. The quick liquidity ratio shows that at the end of 2006, short-term debt obligations were covered by 54% in cash, securities and settlements. By the end of 2008, the value of the coefficient increased by 1.78 points. This shows that current liabilities can be redeemed by the most liquid assets and fast-realizable assets by 232%. Total liquidity ratio for 2006-2008 increased by 2.14 points compared to 2006 to 3.05 points by the end of the year. The company covers short-term debt obligations with liquid assets. This fact indicates a low financial risk associated with the fact that the company is unable to pay their bills. Thus, the enterprise of TAIF-NK OJSC can be characterized as profitable and solvent. During the period from 2006 to 2008, TAIF-NK PJSC has a tendency to increase the level of profitability and solvency.

An analysis of the financial and economic activities of an enterprise involves a comprehensive study of the technical level of production, the quality and competitiveness of products, the provision of production with material, labor and financial resources and the effectiveness of their use. It is based on a systematic approach, comprehensive consideration of various factors, high-quality selection of reliable information and is an important management function.

Based on the results of the study, the following conclusions can be drawn:

Financial results, which are one of the central indicators of the activity of enterprises, are used today as a guideline that reflects the direction of the enterprise's development. They are included in the enterprise development program, showing the final value of the implementation of a set of strategic and tactical tasks.

Of particular importance in connection with the foregoing are the formation and analysis of financial results, forecasting the results of enterprises, as well as the role of financial results in relation to the task of enterprise management.

The following sources serve as the information base for analyzing the financial results of the enterprise: "Report on financial results and their use", "Balance sheet of the enterprise", as well as accounting data, working materials of the financial department (service) and the legal adviser of the enterprise. To conduct a comparative analysis, it is recommended to use versatile information from other enterprises with similar activities, which characterizes their financial performance.

Indicators of financial results characterize the absolute efficiency of the management of the enterprise. The most important among them are indicators of profitability, which in the conditions of transition to a market economy form the basis of the economic development of the enterprise. Income growth creates a financial base for self-financing, expanded production, and solving the problems of the social and material needs of the workforce. At the expense of income, a part of the enterprise's obligations to the budget, banks and other enterprises and organizations are also fulfilled.

The financial results of the enterprise can be characterized as positive. However, profit cannot be considered as a universal indicator of production efficiency. In market conditions, the company seeks to maximize profits, which can lead to negative consequences. Therefore, to assess the intensity and efficiency of production, indicators of profitability and solvency are used.

The enterprise of TAIF-NK OJSC is quite profitable and solvent. For the period from 2006 to 2008, TAIF-NK PJSC has a tendency to increase the level of profitability and solvency.

Based on the conclusions made, in order to improve the efficiency of the financial and economic activities of TAIF-NK PSC, it is proposed:

Getting rid of inefficient short-term financial investments;

Reducing insurance stocks of inventory items;

Optimization of pricing policy;

Sale of retired or unused property.

Reducing deductions to the reserve and other insurance funds, carried out at the expense of profits.

Extending the term for the provision of commodity credit by suppliers;

Analysis of activities and identification of the most acute financial problems;

These proposals will help TAIF-NK PJSC to improve its performance, increase the profit of the enterprise, and increase the level of profitability.

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Organization and information support of the analysis

Question 1. Organizational forms and subjects of economic analysis

Organizational forms of economic analysis at the enterprise are determined by its size, industry affiliation, organizational and legal form.

At large industrial enterprises, the activities of all economic services are headed by the chief economist - deputy director for economic issues.

He organizes all economic work at the enterprise, including economic analysis. In his submission are various economic services and departments (laboratory of economics and organization of production, planning and economic department, department of labor and wages, financial, etc.). A department or group of economic analysis can be allocated to a separate structural unit.

At medium and small enterprises, the analytical work is headed by the head of the planning department or the chief accountant.

Economic analysis is the responsibility of not only employees of economic services, but also technical departments (chief mechanic, power engineer, technologist, etc.). Shop services, heads of brigades, sections, etc. are also involved in it. Only by the joint efforts of economists, technicians, technologists, heads of various production services, who have versatile knowledge on the issue under study, it is possible to comprehensively investigate the problem posed and find the best option for solving it. At the same time, however, one should remember the conclusion made by specialists in functional cost analysis: when cost reduction becomes a universal affair, it becomes nobody's business.

The distribution of the main directions of economic analysis on (enterprise can be represented as follows:

The planning and economic department or the department of economic analysis draws up a plan of organizational and technical measures and monitors its implementation, methodological support for the analysis, organizes and summarizes the results of the analysis of the activities of all departments of the enterprise, develops measures based on the results of the analysis;

· Accounting analyzes the implementation of cost estimates for production, the cost of production, the implementation of the plan for profit and its use, financial condition, solvency of the enterprise, etc.;

· Department of labor and wages analyzes the level of organization of labor, the provision of the enterprise with labor resources by profession and qualification, the level of labor productivity, the use of the working time fund and the wage fund;

The production department analyzes the implementation of the production plan in terms of volume and assortment, the rhythm of work, product quality, the introduction of new equipment and technologies, the expenditure of material resources, the duration of the technological cycle, the general technical and organizational level of production;

· the Department of the Chief Mechanic and Power Engineer examines the state of operation of machinery and equipment, the implementation of schedules for the repair and modernization of equipment, the quality and cost of repairs, the use of equipment and production facilities, the rationality of energy consumption;

The technical control department analyzes the quality of raw materials and finished products, rejects and losses from rejects, customer complaints,

Measures to reduce waste, improve product quality,

· observance of technological discipline, etc.;

The supply department controls the timeliness and quality of the logistics of production, the implementation of the supply plan in terms of volume, range, timing, quality, condition and safety of stocks, compliance with the norms for the supply of materials, transportation and procurement costs, etc.;

· the sales department examines the fulfillment of contractual obligations and plans for the supply of products to consumers in terms of volume, quality, timing, range, stock status and safety of finished products.

This collaborative analysis work helps to ensure systems approach and other principles for a more complete identification and use of available reserves.

When starting to analyze financial and economic activities, it is recommended first of all to determine the specific goals of each of the procedures. The goals are determined by analysts, taking into account the interests of users of information that will be obtained from the results of the analysis. All analysts and users can be conditionally divided into two groups (Table 1.4) - external and internal. Their interests are different and often contradictory. The main principle, according to which certain categories of analysts and users are assigned to one or another group, is access to the information flows of the enterprise.

Internal users, conducting analysis or controlling its implementation, can (to the extent of their competence, of course) receive any information related to the current activities and prospects of the enterprise. External users have to be content only with information from official sources(primarily from financial statements) and build their conclusions on the information that internal users found it possible to publish.

The first among the internal users of analytical information should be called the management of the economic entity. For them, analysis is a necessary basis for making managerial decisions. Owners of controlling stakes of property rights in enterprises (shares, shares, stakes, etc., depending on the form of ownership) can also be attributed to internal users. In small enterprises, the owners themselves often carry out operational management, thus being not only owners, but also managers of their enterprises. In the big ones joint-stock companies the owners of large stakes control the composition of the board of directors and, therefore, through the managers, they can also have access to the maximum amount of information regarding the current situation and prospects of the enterprise.

All external analysts and users of the information obtained as a result of the analysis pursue very different goals. So, creditors (banks and financial organizations) and counterparties (suppliers, buyers, contractors, partners in joint activities), when analyzing the financial and economic activities of an economic entity, first of all want to know whether it is possible to deal with it, what are its position on market and prospects for further activities, whether it is threatened with bankruptcy. State regulatory authorities (tax, customs, statistical) analyze the financial and economic activities of enterprises to verify their compliance with the requirements of the law in areas within their competence.

Mergers and acquisitions specialists mainly analyze the prospects of enterprises from the point of view of the possibility and expediency of reorganizing them, i.e. pursue their own interests, sometimes (in the case of hostile takeovers) opposed to the interests of the owners, management and staff of the company being taken over. Full access to important information M&A specialists only have friendly takeovers, but in any case, this group of analysts examines the prospects of the enterprise very carefully.

Small owners of enterprises (owners of small packages of rights) can also be classified as external users. According to Russian law about joint-stock companies, a shareholder has the right to receive information about the activities of the company, but in reality it is only about access to official financial statements, which they can analyze themselves in order to get some idea of ​​​​the state of affairs in the enterprise. Therefore, from the point of view of the availability of information flows, small shareholders are considered external. The situation is similar for potential investors, even for those who intend to acquire a large block of rights. Not being shareholders yet, they usually do not have access to information other than official financial statements.

In separate categories, both among external and internal users and analysts, one can single out those who use the techniques and methods of analysis in the course of their professional activity, to perform other than analytical purposes: these are accountants and auditors - external and internal. The performance of some analytical procedures is part of their daily professional duties.

Enterprises provide financial statements to the following users:

Owners (participants, founders) in accordance with the constituent documents;

State Tax Inspectorate (in accordance with the legal address of the enterprise);

Bodies state statistics for generalization and public use by external users of information;

Other government bodies who are entrusted with the verification of certain aspects of the enterprise's activities and the receipt of relevant reports. These include, for example, financial bodies that finance the expenses of the enterprise through appropriations from the budget or budget loans;

The State Property Committee, ministries, departments are provided with reports by enterprises that are in state or municipal ownership in whole or in part, as well as privatized enterprises (including leased ones), created on the basis of state enterprises or their structural subdivisions, until the end of the redemption period. The annual financial statements of the enterprise shall be submitted no later than April 1 of the year following the reporting year.

Companies with branches or affiliated companies, submit consolidated financial statements no later than June 30 of the year following the reporting year.

As part of the annual accounting report, enterprises submit the following forms (see Appendix, where the forms are filled with conditional data):

Form No. 1 "Balance sheet". It fixes the value (monetary value) of the balances of non-current and current assets of capital, funds, profits, loans and borrowings, accounts payable and other liabilities. The balance sheet contains generalized information about the state of the enterprise's economic assets included in the asset, and the sources of their formation that make up the liability. This information is presented "At the beginning of the year" and "At the end of the year", which makes it possible to analyze, compare indicators, identify their growth or decline. However, the reflection and balance of only balances does not provide an opportunity to answer all the questions of owners and other interested services. Additional detailed information is needed not only on balances, but also on the movement of economic assets and their sources. This is achieved by preparing the following reporting forms;

Form No. 2 "Profit and Loss Statement";

Form No. 3 "Capital flow statement";

Form No. 4 “Cash flow statement”;

Form No. 5 "Appendix to the balance sheet";

"Explanatory note" outlining the main factors that influenced the final results of the enterprise's activities in the reporting year, with an assessment of its financial condition;

The final part of the audit report (for enterprises subject to mandatory audit), confirming the degree of reliability of the information included in the financial statements of the enterprise.

Reporting is the final element of the accounting system. All elements of the accounting report are closely related to each other and represent a single whole, i.e. a system of economic indicators that characterize the conditions and results of the enterprise for the reporting period. At the same time, the information contained in the financial statements is complex, because, as a rule, they reflect different aspects of the same business transactions and phenomena. For example, the data presented in the balance sheet of an enterprise (form No. 1) supplements the information contained in the income statement (form No. 2), and vice versa.

The consistency and complexity of the information contained in the financial statements are the result of certain requirements for its preparation:

completeness of reflection in accounting for the reporting year of all business transactions carried out this year, and the results of an inventory of property and liabilities;

the correctness of attributing income and expenses to the reporting period in accordance with the Chart of Accounts and the Regulation on Accounting and Accounting in Russian Federation;

identity of analytical accounting data with turnovers and balances of synthetic accounting accounts as of the date of the annual inventory;

compliance with the adopted accounting policy during the reporting year. The change in accounting policy from the previous year should be explained in the Explanatory Note to annual report.

The financial statements of the enterprise is the main source of information about its activities. Careful study of accounting reports reveals the reasons progress, as well as shortcomings in the work of the enterprise, helps to identify ways to improve its activities. A complete comprehensive analysis of the reporting is necessary, first of all, for the owners and administration of the enterprise to make decisions on the evaluation of their activities.

The most informative form for the analysis and assessment of the financial condition of the enterprise is the balance sheet (form No. 1). The balance reflects the state of property, equity and liabilities of the enterprise on a certain date.

Items are included in the asset balance sheet. in which certain elements of the property of the enterprise are combined on a functional basis. The asset balance consists of three sections. Section I "Non-current assets" reflects land, buildings, structures, machinery, equipment, construction in progress; long-term financial investments; intangible assets and other non-current assets. Section II of the asset balance "Current assets" reflects the amount of material working capital: inventories, work in progress, finished products, etc.; the presence of the enterprise free cash, short-term financial investments, the amount of receivables and other current assets. IN section III uncovered losses of previous years and the reporting year are reflected.

In the Russian Federation, the asset balance is built in order of increasing liquidity of funds, i.e. in ascending order of the rate of transformation of these assets in the process of economic turnover into a monetary form.

So, in section I of the balance sheet asset, property is shown that, almost until the end of its existence, retains its original form. Liquidity; those. the mobility of this property in economic circulation is the lowest.

Section II of the asset balance shows such elements of the property of the enterprise, which during the reporting period repeatedly change their form. The mobility of these elements of the asset balance, i.e. liquidity, higher than the elements of section 1. The liquidity of funds is equal to one, i.e. they are completely liquid.

In the liabilities side of the balance sheet, the grouping of articles is given according to the legal basis. The entire set of obligations of the enterprise for the received values ​​and resources is primarily divided by subjects: to the owners of the economy and to third parties (creditors, banks, etc.).

Liabilities to owners (ownership) consist, in turn, of two parts:

1) from the capital that the enterprise receives from shareholders and shareholders at the time of establishment of the economy and subsequently in the form of additional contributions from outside;

2) from the capital that the enterprise generates in the course of its activities, funding part of the profits received in the form of savings.

External liabilities of the enterprise (borrowed capital or debts) are divided into long-term (over a year) and short-term (up to 1 year). External liabilities are the legal rights of investors, creditors to the property of the enterprise. From an economic point of view, external liabilities are a source of formation of an enterprise's assets, and from a legal point of view, it is an enterprise's debt to third parties.

Liabilities balance items are grouped according to the degree of urgency of repayment (repayment) of liabilities in ascending order. The first place is occupied by the authorized capital as the most constant (permanent) part of the balance sheet. Other articles follow.

The most important tasks of balance sheet analysis are:

Assessment of profitability (profitability) of capital;

Assessment of the degree of business (economic) activity of the enterprise;

Assessment of financial stability;

Assessment of the liquidity of the balance sheet and solvency of the enterprise.

The balance sheet makes it possible to assess the effectiveness of the enterprise's capital allocation, its sufficiency for current and future economic activities, to assess the size and structure of borrowed sources, as well as the effectiveness of their attraction.

Based on the study of the balance, external users can make decisions about the feasibility and conditions for doing business with this enterprise as a partner; assess the creditworthiness of the enterprise as a borrower; estimate possible risks of their investments, the expediency of acquiring shares of this enterprise and its assets and other decisions.

Question 2. Information support of the analysis

Elements information system economic analysis

Sources of information are divided into:

1. Accounting

Duhgalter accounting data

Statistical data

Operational accounting data

Data management accounting

Custom Credentials

2. Extra-accounting

Regulatory material

Materials of external and internal audit materials of audits of tax services

The data used in the system of economic analysis are formed in the system of accounting, statistical, operational accounting, as well as selective accounting data. Regulatory materials (norms, standards, materials of external and internal audits, materials of audits of tax services) can be sources of information.

Differences in goals in the system of financial and management accounting entails distinctive features of reporting. They are as follows:

1. Mandatory information. Accounting (financial) statements are submitted in the required form and with the required degree of accuracy, regardless of whether the administration considers this information useful. The provision of management information depends entirely on the will of the management and no departments and organizations have the right to indicate what information is needed and what is not.

2. The purpose of providing information. Accounting (financial) statements are intended for external users. Management is provided for internal management, control and planning

3. Users of information. The users of accounting (financial) statements are business partners, potential investors, shareholders, etc. The management apparatus of many organizations has no idea what part of the shareholders, creditors and other persons use the information contained in the company's accounting reports.

The queries of most external users are assumed to be the same. And the requests of users of management information (company managers, employees), as a rule, have specific requests, to which the management accounting system will be oriented.

4. Fundamental provisions. Accounting (financial) reporting is entirely subject to Russian standards (PBU). Management information can be formed according to any accounting rules, depending on their usefulness.

5. Temporary. Despite the fact that financial accounting data are taken as a basis, they are retrospective in planning. Management information invests in its structure information of a retrospective and prospective nature.

6. Forms of expression of information. Financial documents, which are the final product of financial accounting, contain mainly information in monetary terms. In management accounting, information appears both in monetary and non-monetary (natural-material) terms. Management accounting reflects the quantity of material and its cost, the number of products sold and the amount of proceeds from their sale, etc.

7. Degree of information accuracy. Senior management needs timely information. In this connection, it is possible to go for certain weakening of the requirements for accuracy in favor of the speed of obtaining credentials.

Therefore, approximate and approximate estimates are allowed in this information. Approximate estimates are not allowed in accounting (financial) information.

8. Periodicity of information. Financial information is compiled and submitted to the reporting authorities quarterly and annually. Management information is provided to management as needed.

9. Information object. The object of accounting (financial) reporting is all financial and economic activities of an economic entity. In management information, the focus is on relatively small divisions of the enterprise: by type of activity, by organizational divisions of the enterprise, by the Central Federal District, by individual products.

10. Responsibility for the accuracy of information. The head and chief accountant of an economic entity is responsible for the reliability of financial information

Reporting is the final element of accounting and management accounting systems.

All elements of accounting are closely interconnected and represent a single whole, i.e. a system of economic indicators that characterize the conditions and results of the enterprise for the reporting period. At the same time, the information contained in the financial statements is complex, because, as a rule, there are different aspects of the same business transactions and phenomena.

The consistency and complexity of the information contained in the financial statements is a consequence of certain requirements for its preparation:

1) Completeness of reflection in accounting for the reporting year of all business transactions carried out this year, and the results of an inventory of property and liabilities

2) The correctness of attribution to the reporting period in accordance with the chart of accounts, PBU, NK

3) Identity of analytical accounting data with turnovers and balances of synthetic accounting accounts as of the date of the annual inventory

4) Compliance with the adopted accounting policy during the reporting year. In case of a change in accounting policy, explanations should be in the explanatory note to the annual report.

The financial statements of the enterprise is the main source of information about its activities. A thorough study of accounting reports reveals the reasons for the successes achieved, as well as shortcomings in the work of the enterprise, helps to identify ways to improve its activities. A complete comprehensive analysis of the reporting is necessary, first of all, for the owners and administration of the enterprise to make decisions on the evaluation of their activities.

Currently, the annual financial statements consist of the following: basic forms:

1) Balance sheet of the enterprise (net) f.1

2) Profit and loss statement f.2

3) Statement of changes in equity f.3

4) Cash flow statement f.4

5) Appendix to the balance sheet of the enterprise, explanatory note f.5

Certain requirements are imposed on the initial information in economic analysis. The main one is to meet the needs of a wide friend of users with different and sometimes conflicting interests. Detailing the requirements for accounting information, let's pay attention to the most important of them.

Reliability of information is characterized by: truthfulness, compliance regulations and on-farm regulations; neutrality, i.e. the absence of “pressure” in it, pushing to make a decision in which the person is interested. everyone is not a user; verifiability and transparency; prudence - reflecting expenses and losses before income and profits.

Rice. 1.1 The composition of the information necessary for making management decisions

Such a requirement as the comparability of accounting information is achieved in the process of conducting dynamic and structural analysis.

The rationality of economic information implies its sufficiency, efficiency, high utilization rate of primary information, the absence of redundant data, overcoming the contradiction between the systematic increase in the volume of information and its constant lack for rational management due to the high cost of obtaining (acquiring) the necessary information. An important criterion of rationality is not only the reflective, but also the organizing role of information, if it is adapted to the requirements of a particular user and can be recorded as know-how.

Economic analysis makes it possible to strengthen the control function of the content and reliability of economic information. Not always the source information, such as financial statements, can be recognized as reliable. The reasons for unreliability can be: ignorance by the drafters of regulations, the content and procedure for preparing reports; failure to comply with the requirements of these acts; direct falsification, veiling of information.

Features of internal and external analysis

Of the presented in table. 1.3 there are two main differences: firstly, the breadth and accessibility of the involved information support and, secondly, the degree of formalizability of analytical procedures and algorithms. If, within the framework of external analysis, they rely primarily on financial statements, which, in principle, can be obtained by contacting the statistical authorities, then the information support of internal analysis is much wider, since it is possible to involve almost any necessary information, including information that is not publicly available, in particular to external analysts.

Of course, the concepts of limited access to data and their confidentiality also exist in relation to internal analysts in the sense that absolute equal access to information sources within the enterprise does not exist in principle, since access to the information base is usually limited depending on the area of ​​interest, competence and responsibility of one or another analyst.

As for the second difference, it is also largely predetermined by the composition and structure of the initial data available to the analyst. Since various internal reports and forms can be available for internal analysis that are not unified and mandatory for compilation in all companies and with a given frequency, many analytical procedures are not predetermined, and the analysis itself in this case is more creative, to a certain extent improvisational , character. The main information support of external analysis is accounting, namely, a certain unification of the available information base of external analysis and the formalizability of calculation algorithms key indicators the possibility of using standard packages of applied programs of analytical orientation is explained.

The analysis of the production and financial subsystems has the greatest significance and information content for making managerial decisions. Manufacturing Analysis consists in summarizing the data concerning production activities economic entity, expressed primarily in natural meters - tons, meters, pieces. As part of the production analysis, the actually achieved indicators are compared with the planned, average for the industry or for a group of related enterprises and the reasons for the discrepancy, reserves for increasing output or changing its structure are identified.

The financial analysis in the financial management system of the enterprise in the most general view is a method of accumulation, transformation and use of information of a financial nature, with the aim of:

Assess the current and prospective property and financial condition of the enterprise,

Assess the possible and appropriate pace of development of the enterprise from the standpoint of their financial support;

Identify available sources of funds and assess the possibility and expediency of their mobilization;

Predict the position of the enterprise in the capital market.

The composition of the information support of the analysis, its depth, reliability and objectivity of analytical conclusions are provided by the involvement and analytical processing of various information.

Depending on the sources of information, it is divided into internal and external. The greatest role in the information support of the analysis is played by internal information, which includes all types of economic accounting, accounting and statistical reporting, constituent documents, legal documentation characterizing contractual relations with suppliers and buyers, borrowers, investors and issuers, project and other technical documentation, reflecting the functional structure of manufactured products, their quality, the level of technology and technology of their production, the degree of automation of management of all aspects of the activity of an economic entity, regulatory and planning documentation and a business plan, acts of audit and scheduled inspections.

For different types economic analysis uses various sources of inside information and their different ratio.

Internal accounting data are involved in the implementation of all types of analysis by internal users within the limits of access to these data authorized by the management of the enterprise.

The main source of information for external users is financial statements

Internal sources of information can be grouped as follows:

1) constituent documents;

2) primary documents fixing the composition of fixed and current assets and their assessment;

3) primary documents reflecting business transactions and cash flows caused by them, as well as income and expenses of an economic entity;

4) design and technical documentation (technical passports, technological maps, etc.);

5) juristic documents fixing relationships with investors, suppliers and buyers, borrowers, issuers and depositors;

6) analytical accounting data;

7) operational accounting data;

8) data of statistical accounting;

9) - financial statements, including all applications and an explanatory note;

10) operational reporting;

11) statistical reporting;

12) acts of audits, audits and tax audits, conclusions of commercial banks, judicial authorities;

13) planning and regulatory documentation;

14) materials characterizing the personnel of the personnel, in particular the management of the analyzed economic entity;

15) concepts, strategies, investment programs and business plans.

Along with inside information in modern conditions market economy In order to make rational management decisions, Russia needs to have information about the state of the external environment for the functioning of an economic entity.

Such information comes from sources outside the business entity and is therefore referred to as external information. It consists of:

1. political information characterizing economic policy States at the time of the review and proposed changes to it, in particular in the area of ​​encouraging or prohibiting certain types economic and commercial activities, as well as taxation;

2. economic information on the state of supply and demand for teasing types of goods and services in domestic and foreign markets, on interest rates for loans, on exchange quotations of securities of various issuers, on fluctuations in foreign exchange rates, on the ratings of individual commercial banks and companies with which the analyzed object has business relationship, on the state and prospects for the development of individual industries and sub-sectors National economy;

3. activity information, financial stability and development prospects of specific economic entities that are buyers, suppliers, borrowers, investors, issuers of securities, creditors or competitors of the analyzed economic entity;

4. information about the business and personal qualities of managers these legal entities.

Sources of external information are newspapers, magazines, stock bulletins, television, the Internet, state statistics agencies, economic security services and personal observations of the leaders of the analyzed economic entity, as well as companies specializing in collecting and processing information on user orders.

The information collected from various sources is grouped and processed in the sections necessary to achieve the goals pursued by this type of analysis. At the same time, special attention is paid to checking the consistency of data obtained from different sources and their reliability.

Analytical calculations are a very time-consuming process, since they are associated with a large amount of various calculations, which requires the use of modern computer technology. The technical qualities of computers make it possible to increase the efficiency of analytical calculations: to reduce the time of analysis; achieve a more complete coverage of the influence of various factors on the results of economic activity; replace approximate calculations with more accurate calculations; solve multidimensional problems of analysis that are not feasible by traditional methods; receive a comprehensive assessment of the effectiveness of commercial activities; prepare management decisions in a timely manner, etc.

For automated processing of economic information, in addition to the PC itself, databases on the economic activity of the organization, general and particular methods of analysis, general and functional software, which is a complex system. Thus, common software, along with the operating system and service programs, includes: programming systems (translators from programming languages); tool software (text and graphics, spreadsheet processors, etc.); application programs (universal and specific, suitable only for analysis).

On the basis of common software, local and complex functional support programs are developed to solve specific analytical problems.

In order to put a computer at the service of an analyst, it is required: first, to formulate the problem of complex analysis, then to develop a solution algorithm and a mathematical description for a PC; form a new information system and create a data bank for analysis; prepare computer programs for solving analytical problems in one of the machine languages. This work is very time-consuming, requiring high qualifications of both an analyst and a programmer.

If there is a ready-made market software products that meet high requirements, it is advisable to contact its services for organizing computer analysis economic activity.

The most effective organizational form of using PCs is the creation of automated workstations (AWPs) for accountants, economists, planners, etc. on their basis. In the country, work is being carried out on a wide front to create an accountant's workstation, a planner's workstation and other specialists. There is also some experience in creating an analytics workstation. An analyst's workstation is a professionally oriented small computing system designed to automate work on the analysis of economic activity. Technical base Analyst workstations are made up of personal computers of domestic and foreign production.

At first, AWP analytics technologically operates offline using local databases. The most effective form of functioning of automated workplaces is their connection into a single computer network for analytical support of the economic activity of the enterprise.

The experience of designing an analytics workstation and other systems allows us to generalize the requirements for their functioning: timely satisfaction of the computational and information needs of an economist when analyzing economic activity; minimum response time to analytical requests; the possibility of presenting output information in tabular and graphical form, making adjustments to the calculation methodology and to the forms for displaying the final result; repetition of the process of solving the problem from any arbitrarily given point (stage) of the calculation; the ability to work as part of a computer network; ease of mastering the methods of working at the workstation and the interaction of the man-machine system.

At the same time, the quantitative accumulation of computers in the country and in organizations of all kinds could not but lead to qualitative changes in the organization of the work of accounting and financial services.

First of all, quite interesting information and reference systems appeared, which took on the function of providing the necessary legal (it should be especially noted that in the early years of economic reforms, legislation was very unstable, keep track of all changes in normative documents it was very difficult for the enterprises themselves) with information, data on the changes that are taking place in the commodity, stock and financial markets. Gradually the market developed information services, on Russian market the leaders of information services stood out clearly, who worked with business entities on the basis of long-term contracts, providing constant updating of universal data and preparing target databases at the request of clients. Currently, the following most famous legal reference databases can be distinguished:

Reference legal databases

IN last years The information services market has significantly strengthened, new types of services have appeared, in particular those related to the preparation of targeted information.

At the same time, the widespread use of computer technology made it possible to accelerate the use of special programs to perform a number of tasks in the management of production. First of all, this affected the most mass works, which include accounts.

For the late 80s and 90s. 20th century characterized by an unusually intensive development of financial institutions in Russia - commercial banks, insurance companies, investment funds. Working closely together and trying to fit in world system financial community, these structures were the first to master modern views computer technology and modern software products. IN banking system new software products began to be actively developed.

Changes in the economy, the creation of a larger number of commercial organizations, their serious diversification, the requirement to focus on customer needs, taking into account the actions of competitors have led to a significant change in the production management process, requiring the greatest flexibility and adaptability of organizations to new conditions.

Trade organizations developed most actively. Controlling demand, quickly changing the product range and minimizing stocks have become their most important task in the new conditions of a market economy. They also began to use modern technology and software products.

In the first years of the reforms, when work in the basic sectors of the national economy was sharply reduced, new commercial organizations, including in infrastructure areas, primarily in the most massive - accounting. The technical skills of specialists facilitated the rapid development of computers, and the involvement of programmers in the accounting department ensured their rapid development, and sometimes the development of their own software products. However, the market for software products was formed very soon, the main developers of programs for users of a certain class (small and medium-sized enterprises; corporate structures, especially for trade organizations, banks, etc.).

A similar trend is typical for industrialized countries. Software products from Oracle, SAPAG Bach, Platinum Soft Ware, Peop1e Soft and others are used in thousands of enterprises in the developing countries and abroad. The software products of these firms are widely used in Russia as well; these firms actively cooperate with developers of Russian software products.

Currently, the following universal accounting programs can be distinguished:

Universal accounting programs

To solve the problems of economic analysis and planning, the following programs are most famous:

Financial analysis and planning program

Question 3. Fundamentals of computer processing in economic analysis

The relevance of research:

High-quality information support of the business management process is possible only with the use of the latest information technologies Keywords: computer facilities, telecommunications and software. Modern level development of automation and information support systems offers various ways to improve the information system of an enterprise using advanced scientific achievements, not only for accounting and reporting to external users, but also for timely receipt necessary analytics for current business management.

Automation of analytical work

Automation can optimize the analytical processes in the enterprise, not only by developing the ability to provide information to the analyst, but also by directly simplifying the calculations and analytical procedures performed. These are computer programs that automate the process of data analysis.

They can be conditionally divided into three categories.

1). Computer programs that allow you to build analytical reports based on the data available in the system, in any sections, types and views. Technically, this process is carried out not by a standard query to the database, but by special flexible data analysis tools based on the latest technologies, allowing the analyst to select any possible view of the data. These are report designers, OLAP technologies, etc. Such tools allow trained users of the information system, using modern software, without the constant help of programmers, employees of ACS, IT departments, etc. build reports in any form without reference to any pre-designed templates, thereby using all the data detailing capabilities that were developed for the information system.

2). Programs that automate the analysis methodology directly. They can be configured standard, as well as used by the enterprise, methods of economic analysis based on computer data processing - comparison, grouping, and deployment of a grouped data structure, factor analysis and elimination, calculation of coefficients, calculated indicators, etc. In this case, the program itself produces necessary calculations, and the user-analyst only sets the parameters of the automated procedure, selects data ranges, analysis method, calculation conditions, etc. With complex automation of the enterprise (the presence of a generally integrated system of accounting, planning and analysis), this program will not even require the user to enter data or import them from other systems or subsystems. Actual accounting data, as well as data from financial, production planning, marketing forecasting, technical and production rationing, etc. in the required form are already ready for use by the analyst. The task of the latter, indeed, comes down only to setting the parameters, obtaining results and drawing conclusions based on the calculations made. With the so-called. “patchwork automation”, when accounting and planning data is not available in a ready-made form, such a system naturally requires data entry (which, for obvious reasons, is not the least time-consuming option), or importing the necessary information from other accounting systems, spreadsheets etc.

3). Systems of analytical modeling. This is another important opportunity for the analyst to "play with numbers" - "what will happen if we freeze some capacities, dismantle others, and start developing others?" Working in a regime of severe stress, high risk, extreme uncertainty and a constant lack of time to think, a manager simply cannot help but make mistakes. In this case, even a methodically correct analysis of actual data cannot eliminate the possibility of errors in making managerial decisions. Simulation-based data analysis is needed. The enterprise system provides the foundation for the analyst's "playing field" to be deployed, enabling him to model both what has happened ("what would happen if...") and what will happen in the future ("what will happen if... .") events. This allows you to use the actual credentials without having to re-enter them. It is possible to operate with a change in one or more parameters, use options for selecting parameters based on complex equations, apply trends and other forecasting options, resulting in the formation of estimates of the possibility of various events that are different in their probability. This allows you to fully use the entire methodology, all the tools of economic analysis, while working with both actual and planned data, as well as calculations based on modeling.

Domestic market research computer programs management of enterprises show that an increasing number of developers are focused on the creation of corporate systems, and in this regard, much attention is paid to analytical software products. However, despite this, the vast majority of created and used computer programs are still primarily focused on the automation of accounting work and use analytical modules as settings for accounting systems. At the same time, the analysis technique used in such systems is often limited to the use of several coefficients and samples. Also, most analytical programs are still based only on the use of only data from the financial statements of the enterprise. Such a presentation of the information base, of course, affects the depth of analytical research and the analytical capabilities of the software products themselves, significantly reduces the validity of the conclusions based on the results of such an analysis.

Limitation of the information base of financial analysis only within the framework of financial reporting or accounting data, as emphasized by O.V. Efimova, "narrows the possibilities of financial analysis and, most importantly, its effectiveness, since it leaves out of consideration factors that are fundamentally important for an objective assessment of the financial condition, related to the sectoral affiliation of an economic entity, the state of the external environment, as well as a number of other significant factors." (No. 40, p. 37).

Optimization of the information system in the enterprise allows you to provide analytics of the entire necessary information. However, this system must be used rationally. The desire for detailed financial analysis led to the development, calculation and superficial use of an obviously excessive amount financial ratios, especially since most of them are functionally dependent on each other (for example, the maneuverability coefficient own funds and fixed asset index, autonomy ratio, and debt-to-equity ratio). A point of special pride for some developers of new software tools By financial analysis is the statement that the created tool makes it possible to calculate 100 or more financial ratios. In our opinion, it is usually sufficient to use no more than 2-3 indicators for each aspect of financial activity.

In addition, the detailing of internal data in no way solves the problem of information support for comparative analysis, which is often impossible due to the lack of adequate regulatory framework and available industry averages.

Analytical processing of economic information is very time-consuming in itself and requires a large amount of various calculations. With the development of the economy, the need for analytical information increases significantly. This is primarily due to the need to develop and justify long-term business plans for enterprises, a comprehensive assessment of the effectiveness of short-term and long-term management decisions, and the requirements for the efficiency of operational management of an enterprise.

Due to this proper organization information system in the enterprise is extremely important. Moreover, it is important not only to ensure and simplify the input of more information by employees of accounting services, to increase the detail of data, etc., but also to maximize the efficiency of the analysts themselves.

The most important element of such an improvement and its driving force should be the automation of analytical calculations, which has now become an objective necessity.

Computing tools that enterprises and organizations can have and have now make it possible to fully automate (and often combine into a single, integral system) the processing of all economic data, including the analysis of economic activity. The role of automation of analytical calculations is as follows.

The productivity of the work of economists-analysts is increasing. They are freed from technical work and are more engaged in creative activities, which makes it possible to do more in-depth research and to formulate more complex economic problems.

Economic phenomena and processes are being studied more deeply and comprehensively, factors are being studied more fully, and reserves for increasing the efficiency of production are being identified.

Efficiency and quality of the analysis, its general level and efficiency increase.

The main methodological tasks of organizing an information system in an enterprise

The creation of an information system involves a number of activities that require a research, organizational and creative approach.

To create an information system, it is necessary to carry out:

Preliminary survey to identify the requirements of all stakeholders for this system, to study the possibilities that the system will provide for information analysis;

Development of internal corporate accounting standards that meet both national requirements and the tasks set at the preliminary survey stage, as well as - development of principles for detailing analytical information (information system design stage);

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