Theory of economic analysis 6.3 spectrum scoring method. Theory of economic analysis - Galchina O.N.
FEDERAL EDUCATION AGENCY educational institution higher professional education "TOMSK POLYTECHNICAL UNIVERSITY" _____________________________________________________________________________________________ V.M. Katz Theory economic analysis Tutorial Tomsk Polytechnic University Publishing House 2008 3 UDC 657.6(075.8) LBC 65.05373 A 72 A 72 V.M. Theory of economic analysis: textbook / V.M. Katz - Tomsk: Publishing House of the Tomsk Polytechnic University, 2008. - 135 p. ISBN 5–981298–261–X The textbook outlines the scientific and methodological foundations of economic analysis. Considered economic methods analysis economic activity, optimization economic-mathematical and balance models. The information support of economic analysis, the typology of species and the methodology of analysis in CAHD are given. The structure of a comprehensive business plan and the role of KAHD in monitoring the main planned indicators are shown. Prepared at the Department of Economics of TPU and intended for students of direction 060700 " National economy”, specialty 521600 “Economics”. UDC 657.6(075.8) LBC 65.05373 Recommended for publication by the Editorial and Publishing Council of Tomsk Polytechnic University Reviewers Doctor of Economics, Professor of TSU I.V. Roshchina Head of the financial and economic service of OAO TPO Kontur N.A. Soloshchenko ISBN 5–981298–261–X © Tomsk Polytechnic University, 2008 © Design. Publishing House of Tomsk Polytechnic University, 2008 4 CONTENTS Introduction 6 1. Scientific foundations of economic analysis 7 1.1. Economic analysis as a science and practice 7 1.2. The subject of economic analysis 7 1.3. Economic analysis and its role in enterprise management 8 2. Methodology of economic analysis 10 2.1. Basic principles of methodology and methodology 10 economic analysis 2.2. Processing methods economic information 11 2.3. Classification of problems of economic analysis 14 3. Economic and mathematical methods of analysis 15 of economic activity 3.1. general characteristics mathematical methods 15 analysis 3.2. Classification of economic and mathematical methods 16 3.3. Economic and mathematical modeling 17 4. Optimization economic and mathematical models 18 4.1. General optimization problem 18 4.2. Graphical method for solving problems of linear programming (LLP) 4.3. Duality in ZLP. Analysis of the obtained optimal solutions 4.4. Special problems of linear programming. 26 Problems of integer programming 4.5. Transport task and its implementation 27 4.6. Application of transport models to solve some economic tasks 4.7. The assignment problem 30 5. Balance models 32 5.1. Economic-mathematical model of intersectoral balance 32 (Leontiev's model) 5.2. Intersectoral balance models in the analysis of economic indicators 37 5.3. Model of international trade (linear model 39 exchange) 6. Information support of economic analysis 40 5 6.1. System of technical and economic information for the analysis of economic activity 40 6.2. Accounting and financial reporting as an information base for classical analysis of economic activity 50 6.3 Fundamentals of computer analysis of economic activity 52 7. Typology of types of economic analysis in a comprehensive 58 analysis of economic activity 7.1. Classification of types of economic analysis 58 7.2. Types of economic analysis of economic activity 61 7.3. Features of the organization and methods of inter-farm comparative analysis 64 8. Functional cost analysis 68 8.1. Concept, principles, tasks of functional cost analysis 68 8.2. Main stages of functional cost analysis 71 8.3. Functional cost analysis in solving organizational and production problems 9. System and methodology of complex analysis of economic activity 83 9.1. Comprehensive economic analysis and its role in the management of the organization 83 9.2. The content of a comprehensive economic analysis of economic activity 88 9.3. Basic principles and techniques of analysis and diagnostics 89 of the enterprise 9.4. The main indicators used in the analysis and diagnostics of the enterprise's 90 activity 10. The structure of a comprehensive business plan and the role of a comprehensive 10 economic analysis of economic activity in monitoring the main planned indicators 10.1. The structure of the business plan, the main objectives and methods of its development 10 0 10.2. Budgeting methodology 10 3 6 10.3. The role of a comprehensive economic analysis of economic activity in the development of a business plan 9 10.4. Methodology for calculating the main financial indicators 11 business plan 1 10.5. Calculation of the need for working capital and investment 11 economic entity 8 10.6. Balance of financial indicators 12 business plan 1 Issues and tasks for independent decision 12 9 References 13 4 7 INTRODUCTION management decisions from the upper hierarchical levels of management to the enterprise level. This factor plays a decisive role in increasing the importance and role of the theory of economic analysis, since the theory of economic analysis as a science is a synthesis of special knowledge based on the laws of development and functioning of systems and aimed at understanding the methodology for assessing, diagnosing and forecasting the activities of an enterprise. The theory of economic analysis of economic and financial activity anticipates its content both at the micro and macro levels. Therefore, the new time required a new attitude to economic analysis, both at the level of micro- and macroeconomics. Economic analysis at the micro level is an analysis of the daily economic and financial activities of an enterprise: analysis of the justification and implementation of business plans; identification of internal and general economic situations affecting production and sales; analysis of business scenarios and their actual implementation; analysis of the ratio of supply and demand, analysis of specific suppliers of raw materials and equipment; analysis of the filling of the "portfolio" of the company; analysis of the costs of living and materialized labor with the necessary detail; analysis of the final financial results of the firm and other factors. The purpose of the theory of economic analysis is to study the scientific foundations of economic analysis, the study of its methods, techniques, methods and techniques, the consideration and application of economic and mathematical methods in solving specific analytical problems. The tasks of the theory of economic analysis are: 1. Consideration of the theory of economic analysis as a system of special knowledge related to the study economic processes in their interconnection, which are formed under the influence of objective and subjective factors. 2. Study and application of economic and mathematical methods in solving analytical problems. 3. Study of decision-making methods. 8 4. The study of functional cost analysis. 5. Consideration of the methodology for analyzing the main indicators of the production and financial activities of enterprises. The discipline "Theory of economic analysis" is designed to train students of economic faculties of universities. 1. SCIENTIFIC FOUNDATIONS OF ECONOMIC ANALYSIS 1.1. Economic analysis as a science and practice Analysis (from the Greek - analysis) means dismemberment, decomposition of the object under study into parts, elements. In dialectics, analysis acts in unity with the concept of "synthesis" (from the Greek - synthesis) - the combination of previously dissected elements to study the object as a whole, giving a complete picture of its functional relationships, properties, etc. The essence of economic analysis is the information and analytical support of management decisions. Its content is to use scientific methods to justify decisions. A good selection of the necessary information, scientifically substantiated methods of analyzing this information provide the most optimal solutions under the given conditions. In different business conditions, various decisions are made, different techniques and methods of analysis are used. The main features that determine the content of economic analysis: The study of economic phenomena, factors and causes that caused them. Objective assessment of the effectiveness of economic activity. Scientific substantiation of business plans, control of their implementation. Identification of on-farm reserves, study and generalization of specific experience. 1.2. Subject and object of economic analysis What is the subject of economic analysis as a science? This question should be answered in control theory. The control theory distinguishes the main or general control functions inherent in the control of any object, and specific functions associated with the features of control of different objects. 9 General functions of economic management or, as they are sometimes called, core functions economic activity can be defined as: information support of management (collection, processing, ordering of information about economic phenomena and processes); analysis or analytical support of management (substantiation of the most optimal solutions in given conditions); planning (forecasting, long-term and current planning) economic system; organization of operational management (organization and regulation of the effective functioning of certain elements of the economic mechanism in order to optimize the use of labor, material and monetary resources of the economic system); control (monitoring the implementation of business plans and management decisions, evaluation of the economic efficiency of activities, stimulation). The subject of economic analysis as a science is one of the main functions of management, which reflects the technological stage of the decision-making process and is reduced to the analytical support of management decisions. One should not confuse the subject of science and the object (objects) of study in practice. Thus, the economic activity of an enterprise in practice can be the object of study of many sciences. The object of economic analysis is the economic activity of enterprises as a set of production relations, considered in interaction with the technical side of production, with social and natural conditions. 1.3. Economic analysis and its role in enterprise management Economic analysis is an objectively necessary element of production management and is a stage of management activity. With the help of economic analysis, the essence of economic processes is known, the economic situation is assessed, production reserves are identified and scientifically based decisions for planning and management are prepared. A commercial organization (enterprise) is an organization of economic activity (commercial business) for the purpose of making a profit. 10 The means of “studying” the life of an enterprise is analysis, which allows making the most rational decisions in the chaos of changing events. In the process of production, capital goes through three cycles: supply, production and marketing. In accordance with the cycles of reproduction, the accounting process consists of five main stages of accounting: accounting for procurement; inventory accounting; production accounting; accounting finished products; sales accounting and billing. All these stages are reflected in the chart of accounts. Accounting is practically the only possibility of information support for economic analysis. The purpose of the analysis financial reporting is an assessment of past performance according to the report and the situation at the time of the analysis, as well as an assessment of the future potential of the enterprise, i.e. forecast of further development of the enterprise. To achieve this goal, international standards recommend three main stages in the course of the analysis. The first stage consists in choosing an approach to analysis that specifies its purpose. Approaches such as: comparison of enterprise (firm) data with standards are possible. The standards are taken as average indicators for the entire world market economy (for example, the average rate of return or profitability), average indicators for the country, for the industry, as well as indicators of one's business plan; comparison of company data over time. Such a comparison speaks about the development of the company in dynamics, allows you to predict the future potential, which is very important for assessing the value of the company; comparison of the company's data with the data of competing firms, assessment of its competitiveness. Such an analysis is vital for the firm, because it requires the achievement of comparability of indicators of different firms due to different accounting policy and other conditions. The second stage consists in assessing the quality of information in general and especially information on income and profits. Profit “quality” analysis – special section financial analysis: net profit is the “core” of all financial indicators. 11 The third stage is the actual analysis, which is the mathematical modeling of complex economic systems, using all sorts of mathematical and heuristic techniques and methods discussed in subsequent chapters. 2. METHODOLOGY AND METHODOLOGY OF ECONOMIC ANALYSIS 2.1. Basic principles of the methodology and methodology of economic analysis With the help of economic analysis, they study the reality - facts and processes, i.e. the primary material to be investigated. However, the facts alone sometimes do not explain much. Therefore, the task of economic research is not only to register them, but also to reveal their essence behind the appearance of phenomena, to understand the connection existing between them, to know the causes of their occurrence, development trends. The main principles of the method of economic analysis include: the unity of analysis and synthesis; the study of economic phenomena in their interrelation; study of economic phenomena in development, in dynamics. The characteristic features of the method of economic analysis are: the use of a system of planned, accounting and reporting indicators for measuring economic phenomena; the choice of meters for assessing the analyzed phenomena and processes, depending on their content. The question of choosing a unit for measuring certain economic phenomena is of great importance in the analysis. This choice is made taking into account the fact that when evaluating the work, the results of this particular team should be reflected, and when analyzing some factor, its influence should be revealed. The following meters are used in the analysis: physical (natural) units, conditionally natural, labor units and the main ones in a market economy - monetary (value); identification and measurement of factors, their relationship and influence on the analyzed indicator. Factors affecting one or another 12
“A.N. Borodulin, V.N. Kuznetsov, M.V. Melnik THEORY OF ECONOMIC ANALYSIS Textbook First edition Tver 2006
-- [ Page 1 ] --
Federal Agency for Education
Tver State Technical University
A.N. Borodulin, V.N. Kuznetsov, M.V. Miller
THEORY OF ECONOMIC ANALYSIS
Tutorial
First edition
UDC 658.012.12
Borodulin A.N., Kuznetsov V.N., Melnik M.V. Theory of economic analysis:
Tutorial. 1st ed. / Ed. prof. M.V. Miller. Tver: TGTU, 2005. 148 p.
Are being considered theoretical basis economic analysis. The classification of its types, techniques and methods is given. The main methods of analysis presented as a method of substantiating managerial decisions aimed at finding reserves and choosing ways to improve production efficiency are given. Information support of economic analysis, analytical processing of information and organization of analytical work are considered. A feature of the textbook is the development of a methodology for economic analysis of the activities of economic entities with purposeful agents. Development is carried out by considering the concept of coordinated optimization of the activities of economic entities with purposeful agents. The principles of open and coordinated management in active systems are considered, on the basis of which the theoretical foundations of the technology of coordinated optimization of the activities of economic entities are outlined. For the first time, the task of developing information management of financial and economic activities at enterprises is considered.
The peculiarities and complexity of the development of information management of financial and economic activity in Russia determine the application of information management, the principle and method of optimization on a set of agreed or compromise solutions, strategies for cooperative interaction and self-development, considered in artificial intelligence when describing intellectual organizations.
It is intended for students and graduate students studying in economic specialties.
Reviewers: Candidate of Economics, Associate Professor of the Department of Accounting and Audit, Tverskoy state university Yastrebova E.N.; Department "Accounting, analysis and audit"
Tver branch of MESI.
Alexey Nikolaevich Borodulin Vladimir Nikolaevich Kuznetsov Margarita Viktorovna Melnik
THEORY OF ECONOMIC ANALYSIS
Textbook First edition Editor I.V. Shunkova Proofreader V.A. Krylova Technical editor G.V. Komarova Signed for printing 16.05.06 Format 60x84/16 Physical. pech.l. 9.25 arb. pech.l. 8.60 Uch.-ed.l. 8.05 Circulation 150 copies. Order No. 85 C - 45 Tver State Technical University Publishing House 170026, Tver, emb. A. Nikitin–  –  –
INTRODUCTION
The course "Theory of economic analysis" is one of the main disciplines of the curriculum for training specialists in the field of accounting, analysis and audit and is of decisive importance in the formation of theoretical knowledge and practical skills of a specialist.With the development of modern complex management systems in the practice of regions, the problem of managing knowledge about these tools arises.
Knowledge is the main control influences on development processes. Decision makers on the development of modern complex control systems must understand their content, be able to accurately assess and choose the right solution from the application of these tools. alternatives. When preparing development decisions, it is important to master these tools at a sufficiently high level. The managerial staff of modern complex management systems, implementing and using development innovations, must understand their effect, correctly and without distortion assess the results of innovations, the degree of satisfaction of their interests, the goals of the enterprise, organization, region.
The training manual outlines the theoretical foundations of economic analysis as a method of resolving existing situations and substantiating their possible changes, evaluating the results of specific areas of the organization's activities, its property and financial condition.
Chapters 1–3 of the textbook cover general theoretical and methodological issues of analysis, including a description of the tasks of analysis, its typology, basic methods and techniques, information support and general methods.
The fourth chapter of the textbook discusses the development of the methodology for economic analysis of the activities of economic entities with purposeful agents. Economic entities with purposeful agents are active systems, subsystems and elements of which have a purposeful state, carry out purposeful activities in accordance with their interests, and can set and solve their own tasks.
The tutorial discusses in detail the methodology of consistent optimization in economic, information systems, shows its application to search for reserves to improve the efficiency of management and the development of information management of the financial and economic activities of the enterprise.
Chapter 1. SCIENTIFIC FOUNDATIONS OF ECONOMIC ANALYSIS
IN THE CONDITIONS OF A MARKET ECONOMY
1.1. Essence of economic analysis and its functions Economic analysis is the most important component of economic sciences, which decisively determines the reliability and reliability of the conclusions that are made regarding the state, development prospects and efficiency of business entities of various levels.
In progress economic research and practical work, economic analysis performs two important functions - information-forming and substantiation of options for management decisions at different levels and directions. This determines the close organic connection between economic analysis and other economic sciences. In many countries, economic analysis is not singled out as a separate field of knowledge; the main analytical developments are included in accounting documents and taken into account when making financial solutions(financial management). This position brings a number of positive results. Thus, in the International Financial Reporting Standards (IFRS) and the practice of compiling reporting forms in many foreign countries with a traditional market economy, analytical materials are presented much more widely than in Russia.
Along with the preparation of basic reporting forms international standards imply a wide information disclosure of the content of the main indicators included in them in the form of explanations, additions and clarifications. In this case, the reporting not only shows what result the corresponding economic entity has achieved, but also explains how and due to what factors this result was achieved, i.e.
has a clear analytical focus.
Bringing domestic accounting in line with IFRS requirements involves the analytical development of reporting Russian enterprises for the purpose of its more complete information disclosure. This process is well prepared by the experience of organizing economic analysis at Russian enterprises.
The economic analysis of economic entities occupies an intermediate place between obtaining economic information and making managerial decisions, both strategic and tactical (in the form of drawing up long-term and current business plans) and operational (on the operational regulation of the production and circulation of goods).
For plans to be realistic, it is necessary to have an accurate description of the state of the object, the factors that determined it, to know what are the possibilities and ways to transfer it from this state to the required one.
The state of the object should be studied not only in statics, but also in dynamics, which makes it possible to identify the main trends in its development. This is achieved by conducting an economic analysis.
In the process of differentiation of management science, the theory of enterprise management emerged from it, planning was divided into strategic and current, more and more attention was paid to investment management, staff motivation, etc.
The history of the development of science shows that new branches of knowledge stand out as independent when a certain range of issues of practical activity acquires important independent significance and requires in-depth scientific development.
The science of analysis is applied in nature and is closely related to the practice of management. According to the classification of economic sciences proposed by Academician K.V. Ostrovityanov, the analysis of economic activity belongs to the special economic sciences that develop and concretize the general theoretical provisions economic theory, thereby creating the preconditions for their transformation into direct management of management practice.
Theoretical-cognitive political economic analysis precedes and accompanies the specific economic one, which includes the economic analysis of the activities of economic entities.
The latter studies the activities of individual economic entities, based on the categories political economy. Since the general laws of the development of the national economy manifest themselves differently in its individual sectors, the analysis of the activities of economic entities is based on the provisions of the relevant branch economies, concretizing economic laws and categories in relation to the specifics of individual sectors of the national economy.
The economic analysis of the activities of economic entities is characterized by great concreteness, it studies not only typical, but also all individual, inherent only to the analyzed object, economic conditions, i.e. both typical, frequently occurring situations that make it possible to substantiate sustainable development trends, and extraordinary circumstances that have influenced the current financial results of a particular business entity. Its task is to create a basis for developing a strategy and tactics of management in relation to specific situation, formed on this object. As a rule, on the basis of the analysis of the economic activities of subjects, it is impossible to draw conclusions and generalizations that apply to the entire region or industry. Such a task is not put before the analysis.
National economic analysis abstracts from the specific features of the objects under study, eliminates the random and atypical in their activities in order to identify stable trends and patterns in the development of the national economy as a whole, its individual sectors and regions. Thus, he creates government bodies the basis for managing the development of the national economy, its individual sectors and regions, and at the same time supplies empirical material for political economic analysis that studies the objective laws of the development of the country's economy.
The high level of abstraction necessary for national economic analysis presupposes the study of mass phenomena by statistical methods, the alignment of concrete data, and the use of average values. Therefore, this analysis is closely related to statistics.
Despite the great importance of national economic analysis, it has not taken an independent place in the system of economic sciences.
Its individual elements are considered in statistical disciplines, but are not generalized in an independent academic discipline, are not taught comprehensively and systematically. The vast experience of the State Committee of the Russian Federation on Statistics (Goskomstat of Russia) in this area has not yet been sufficiently studied and generalized, especially from the standpoint of its significance for market economy. For example, a system of analytical indicators of a generalized assessment of the level of development of certain geographical regions and cities, a comparative analysis of the effectiveness of local authorities' activities has not yet been developed and is not being applied in practice.
Analysis of the state and development of the national economy as a whole, in sectoral and territorial contexts, is still part of economic statistics. The reason for this merger is the complex structure of the object of study, which makes it necessary to conduct mass observations, use averages, typological groupings, censuses, and sample observations when analyzing the state and development of the national economy as a whole, its individual sectors and regions.
Since such an analysis is carried out mainly by state statistics bodies according to programs specially developed by them on the basis of statistical data and with the help of statistical methods of information processing, some statisticians deny the need for its isolation.
Leading statisticians made a strict distinction between statistics and economic analysis. So, Academician S.G. Strumilin wrote: “Reinforcing economics with statistics in my works, and statistics with an economic analysis of the studied factors, I always manage to establish a strict divide between these areas of science.” It should be emphasized that statistical data on the activities of enterprises are formed on the basis of their reporting - accounting (financial) and statistical, which requires, firstly, a thorough check of the reliability of these reports and, secondly, an understanding of the causes and conditions for the formation of the level of specific indicators, which is decisive a condition for the correctness of groupings and generalizations used by statistics.
In contrast to the national economic analysis, the economic analysis of the activities of economic entities from the very beginning of its formation has developed and continues to develop as an independent academic discipline, which has a broader or narrower content, depending on the profile of the trained specialists and the analytical functions that they have to perform. In connection with the emergence of new types and aspects of analytical work, analysis skills are acquired (in the process of studying at universities and technical schools or with advanced training of practical workers) for a wider range of specialists - not only economists, but also engineering and technical workers.
Being a tool for managing specific business processes and individual circulation of funds, economic analysis of the activities of economic entities is carried out at all levels of production management: in large corporate structures, enterprises, business units. In its ascent through the hierarchical levels of management, economic analysis does not rise above the structural unit within which the reproduction process of manufacturing products is implemented, it ends with the compilation of consolidated balance sheets and consolidated reporting of business entities, therefore the main information base is accounting and reporting. Outside the production entities, the field of national economic analysis begins, based mainly on statistical reports on cities, administrative and economic regions of the country and on branches and sub-sectors of the national economy.
A characteristic feature of the development of economic analysis of the activities of economic entities at the present stage is its ever greater penetration into the depths of the analyzed entities - up to brigades and workplaces. This, firstly, is facilitated by the mechanization and automation of accounting and computational work, which makes it possible to obtain information about the use of production potential for each workplace, compare the results of the work of production teams and individual workers. Secondly, this is predetermined by the change in workplaces, their complex mechanization and the implementation of a certain part of the production process at the workplace. Thus, the transition from rigid automation to flexible automated production systems(GAPS) has led to a significant change in the understanding of the workplace and its role in the production process. Thirdly, it significantly expands the possibilities of analysis at the lower level of production, certification of workplaces, carried out in a number of production associations. At the same time, each machine tool and other type of equipment receives its own passport, which indicates its technical characteristics, theoretically possible productivity in the presence of devices for mechanization and automation of auxiliary work. By comparing the actual use of technology with the theoretically possible, the so-called economic potential, the reserves for increasing production efficiency are determined. To mobilize them, best practices are being identified and best practices are being disseminated.
The activities of production units (shops, production sites, teams) are also analyzed to determine their impact on the final results of the enterprise. When determining the programs and methods of analysis, the specific conditions of the activity of a particular economic entity, as well as industry-wide features, are taken into account.
Therefore, the programs and methods recommended in the specialized literature should be considered typical and should be clarified and changed depending on the purpose of the analysis, the characteristics of the analyzed subject, the prevailing economic situation.
Modern trends in the development of production structures of economic entities and the expansion of economic responsibility and authority of each link (the formation of business units) require a broader analysis of the activities of all departments, including an analysis of the use of production resources and obtaining financial results. This is facilitated modern methods economic management (budgeting, controlling, etc.).
The current stage of development of the economic analysis of the activities of economic entities is characterized by the expansion of the scope of its application. Taking into account the full responsibility of the enterprise for the choice of directions of its activity and its economic results, the analysis extends not only to the process of production and circulation of products from the manufacturer, but also to the design, preparation and development of its production, taking into account changes in consumer requirements, as well as to the process of operation and consumption products. The search for reserves to reduce costs and improve product quality begins already at the design stage and continues in the process of not only manufacturing, but also the operation of the product.
Thus, the objects of analysis of economic activity in modern conditions become:
1. The process of business planning, when a business direction is chosen, its rationality, conditions and necessary investments for its organization are assessed, and the financial results of the business are predicted. For this purpose, methods and techniques of retrospective analysis are being developed as the most important component of the goal-setting process.
2. Investment processes associated with the development and implementation of projects for the development of new types of products (works, services), the justification of new equipment, technology and methods of organizing the production process, the use of new material and technical resources. For this purpose, special techniques and methods of investment analysis are formed.
3. The process of preparing production, selling products (works, services). For this purpose, special techniques and methods of operational analysis and retrospective analysis of the results of economic activity are used.
4. Financial activities an organization associated with long-term financial investments (shares, shares, shares) in other organizations, which causes certain structural changes in production, forms effective sustainable business ties, and also allows you to save temporarily free from inflation cash(deposits, loans, investments in short-term financial operations with securities). This line of analysis is just being formed.
5. External relations of the organization, in particular marketing analysis, when the focus is on the analysis of demand for products (works, services) of the organization, the main sectors and market segments, the level of competitiveness certain types products (works, services). This is a new direction of marketing analysis, which each business entity must develop both in relation to its finished product (works, services), and in relation to the means of production used.
Thus, in a market economy, when the economic independence of organizations expands, the boundaries of the analysis of economic activity also change, covering not only internal production processes, but also external relations of the organization.
Despite the previously noted differences in the goals, objectives and areas of application of the economic analysis of the activities of economic entities and national economic analysis, in the literature these two areas of economic analysis are often mixed.
The main reason for this confusion is, apparently, the fact that the generalization and statistical processing of the materials of the economic analysis of the activities of economic entities, carried out in a fairly representative circle according to a single, predetermined program, make it possible to identify phenomena typical for the industry, region, and even the entire national economy. and factors influencing them.
Thus, although the economic analysis of the activities of economic entities is not aimed at identifying typical features of the development of the economy of a region or industry, its materials brought together enrich the information base of national economic analysis.
Another reason for the “blurring” of the boundaries of the two areas of economic analysis is the well-known commonality of the scientific apparatus of research, since the economic analysis of the activities of economic entities in accordance with the general integration trends in the development of science in the second half of the 20th century. along with its traditional methods, it increasingly uses the economic, mathematical and statistical apparatus of research, which has long been mastered by national economic analysis.
1.3. The place of economic analysis in the system of sciences
1.3.1. Relationship between economic analysis, accounting and audit Taking into account that accounting information is the most important source of information for the entire management system, the analysis of accounting information and financial statements as a form of completing the accounting process plays a decisive role in the formation of a reliable and reliable database.
The most important form of accounting (financial) reporting - the balance sheet - is associated with the formation of an economic analysis of the activities of economic entities. The analysis of the balance sheet completes the work of the accountant on the preparation of financial statements. The accountant is obliged to draw conclusions about the financial condition and financial performance of the enterprise, and the content of the conclusions is gradually expanding and becoming more complex. They became a mandatory part of the financial statements, called " Explanatory note". During the period of state ownership of all economic entities in the USSR and other socialist countries, these explanations, which are part of the financial statements, were called the "Director's Report". The issue of expanding the explanations and additions to the reporting ( balance sheet) was raised back in Tsarist Russia, and after the establishment of Soviet power, the problems of generating reports and explanations for them were widely considered on the pages of the scientific press and were reflected in policy decisions on the content and use of enterprise reports in preparing decisions on the development of the national economy.
The economic analysis of the activities of economic entities is a logical continuation of accounting, whose control function cannot be fully implemented without analyzing its data.
Cost Generalization System Inherent to Accounting business transactions through groupings and double entry creates the prerequisites for the development of analytical cost indicators of economic efficiency and their linking with natural indicators to differentiate these indicators for individual areas of economic activity and identify the impact of these areas on generalizing cost indicators of economic efficiency.
One of the most important special methods of analysis - the balance method - is borrowed from accounting. The use of accounting data gives analytical conclusions documentary validity. Deep knowledge of the methodology and forms of accounting is necessary condition successful analysis.
Between economic analysis and accounting There is also feedback. Analysis contributes to the improvement of accounting by increasing its analyticity. The requirements of the analysis are taken into account when substantiating the accounting object, planned indicators, forming a chart of accounts, primary documents and reporting forms, as well as in the automation of accounting.
Accounting data to assess their reliability and reliability are checked in the process of audits and revisions. A documentary audit should be preceded by an in-depth analysis of the financial condition and financial results, combined with an analysis of the use of fixed and working capital, material and labor resources. The conclusions drawn on the basis of this analysis may turn out to be unreliable if the accounting and financial reporting by the analyzed economic entity is distorted, or if accounting is not qualified. Comparisons of various indicators of current accounting and financial statements carried out during the analysis help to identify existing distortions and allow auditors to focus on those areas of activity and on the range of operations where errors and abuses are most likely. On the basis of a preliminary analysis, the documentary audit program is enriched, expanded or, conversely, reduced.
Since during the audit the reliability of accounting records is established, violations of the law and regulations are revealed in the course of individual operations, the facts of the use of funds are not intended purpose, uneconomical spending or misappropriation by officials, then the materials of documentary audits are very valuable sources of information in the analysis. They allow you to make the necessary corrections and clarifications in the information base of the analysis before it is carried out and thereby increase the reliability of analytical conclusions and recommendations. In addition, the materials of documentary audits reveal shortcomings in the work of the analyzed economic entity. If the audit does not establish their causes and perpetrators, then this is usually found out in the process of subsequent analysis.
In the definition of audit scope given in federal law"About audit activity”, it is emphasized that an audit is a verification of the correctness of accounting, the reliability and completeness of financial statements and their compliance current legislation. The auditor's report may contain: an unconditional opinion on the reliability of the client's financial statements and their compliance in all material respects with the current legislation; a conditionally positive opinion that after the corrective entries made in the current year according to the comments of the auditors and their reflection in the public financial statements at the end of the previous year, it acquired reliability. The negative opinion of the auditor is associated with significant and irreparable shortcomings in accounting or violations of the law, which led to the unreliability of the financial statements. From the given characteristics of the content and presentation of the results audit it can be seen that officially it is aimed at improving the reliability of reporting.
Assessment of the financial condition of an economic entity is not the responsibility of auditors. Meanwhile, in the process of methodological development of audit activities, all big role when conducting audits, it acquires not the detection of errors, but their prevention by systematically consulting customers, explaining the rules for conducting various business transactions and their accounting. One-time statutory audits of the reliability of published financial statements based on the results of the year began to be combined with quarterly cumulative audits, which allows the auditor to gain greater confidence in expressing his opinion on the reliability of public statements for the year.
Gradually it became more and more obvious that periodic checks during the year cannot replace constant monitoring of compliance with laws and regulations governing the conduct of individual transactions and their registration.
The need for daily control over the activities of economic entities in connection with the formation of large firms with branches both domestically and abroad.
The audit of such firms requires the involvement of a larger number of specialists and stretches over a long period, as a result of which the conclusions and recommendations arising from these audits may reduce their relevance for the customer and interested external users of the reporting.
First, under the influence of these circumstances, internal control services or internal audit, then internal auditors ( independent divisions internal audit) were formed in most of the organizations subject to Russian legislation mandatory annual independent audit. Independent audit firms (external audit bodies) in their work are increasingly based on the findings of internal audit. Depending on the assessment of the quality of internal audit, an external audit program is formed, the possibility of using selective methods of verification in the process of its implementation.
The expansion of the circle of highly qualified economists involved in external and internal audit has created the prerequisites for using them not only as consultants on the legality of ongoing operations and compliance with the established procedure for their accounting, but also to help managers in choosing the most profitable and safe in terms of financial security. sustainability of activities.
Such consultation could be carried out only on the basis of an analysis of the activities of an economic entity and options its further operation.
As a result, the analysis has become an integral part of the audit activity, and the ability to suggest to managers the most profitable strategy and tactics to maintain competitiveness and increase the profitability of the customer firm began to have a decisive influence on the price. audit services individual firms along with the integrity of their reputation.
Currently, any reputable auditing firm begins the audit with a preliminary analysis of the financial condition of the customer.
At the same time, in the process of analysis, the state of internal control over the activities of the analyzed economic entity is studied and an assessment is made not only of the quality of the work of internal audit, but also of the effectiveness of the control carried out by the chief accountant, the heads of the company and its individual divisions. The role of the preliminary analysis carried out in the external independent audit process is similar to that which it plays in the documentary audit process. This analysis allows you to refine the audit program in relation to the actual situation in the customer company, highlight the most important groups of operations from the point of view of assessing the reliability of the reporting, and sometimes make a decision to refuse to conduct an audit, since a preliminary analysis suggests what to give audit confirmation of the customer's reporting even with reservations it will be impossible.
Auditing firms with a solid reputation complete audit reports analysis of the financial condition of the customer and assessment of the prospects for its development. Their consulting services are related to the analysis of the financial condition of the customer, buyers of his goods and competitors.
Analysis of the financial condition of the customer is carried out with the involvement of all available accounting and non-accounting information.
However, the analysis of the financial condition of buyers and competitors is carried out on the basis of their public reporting and other external information, which negatively affects its completeness and depth.
Internal audit is more about analysis than external audit.
The objective need to monitor the activities of an economic entity on a daily basis, not only in terms of compliance with the established rules for conducting individual operations and their accounting, but also in order to assess their effectiveness, forces us to conduct both operational and periodic retrospective analysis at individual stages of the life cycle (investment, preparation and implementation project for the creation of an economic entity, its operation, etc.), as well as analysis for individual structural units.
The analysis carried out in the process of internal audit is of paramount importance for the preparation of options for management decisions and the choice of the most optimal one.
In all countries of the world, including Russia, there is an expansion and deepening of analytical procedures in the provision of various audit services by external auditors and the internal control system.
1.3.2. Relationship between economic analysis and static accounting Along with accounting, the source of information for analysis is statistics.
First of all, statistical accounting and data from one-time statistical observations conducted on the economic entity itself enrich the information base of the analysis. In addition, statistical information is used on the demand for goods produced or traded by the analyzed economic entity, on the general economic situation in the country and region, on quotations valuable papers And foreign exchange in the domestic and foreign markets in which it operates.
The relationship between statistics and analysis is very close in terms of research methodology. The same methodological techniques are used in statistics and analysis in diametrically opposite directions: in statistics to obtain national economic generalizations and establish general trends and patterns of development; in the analysis to decompose averages and identify the influence of individual components of the population on these averages.
Analytical calculations and the construction of analytical tables require the use of statistical methodology: the theory of groupings, sample observations, averages and relative indicators, indexes, techniques for constructing tables and graphs, etc.
Mathematical statistics, like other branches of mathematics, is used in analysis very widely, but its provisions are creatively processed and adapted to the characteristics of the subject of analysis.
The essential difference between the compared sciences is that statistics studies mass phenomena, while analysis studies the individual features of a given economic entity, not seeking to establish whether they are typical for the industry and the entire national economy.
For an in-depth study of the state and development of the economy of the country and its individual regions, statisticians conduct so-called monographic surveys of individual economic entities in a selective manner according to a single pre-compiled program. However, the data of such statistical surveys are not used to make specific management decisions on the studied economic entities, but serve as material for subsequent generalizations of typical phenomena and patterns of development of the country's economy as a whole, its individual industries and regions.
Of particular note is the role of statistics for the formation of information support for analysis and the implementation of its information-forming function. Thus, the involvement of data on the average level of indicators, the best achievements of individual business entities and the calculation of deviations from the actual level of indicators of the analyzed business entity for analysis allow us to more fully assess the quality of its work and the reserves for increasing the efficiency of its activities, the correct allocation of available resources and the need to attract additional funds.
1.3.3. Relationship between economic analysis and marketing Identification of reserves to improve the efficiency of business entities is the main task of the analysis. To solve it, it is necessary not only to establish the possibility of expanding the operations performed by him in the analysis and reducing the costs of their implementation, but also the state of supply and demand for the useful results of these operations.
The effective demand of buyers for the offered goods and services may increase or decrease under the influence of a number of factors, primarily their prices.
The ratio of supply and demand for goods and services offered by the analyzed economic entity, the influence of various factors on them is studied by a special economic science - marketing. The analysis uses the results of marketing research to assess the feasibility of expanding or significantly changing the range of goods or services, the possible level of selling prices for them, taking into account the requirements of buyers for their quality, to determine the most profitable markets and influence the existing price level in these markets of competitors' proposals.
Consequently, the results of marketing research enrich the information base of the analysis.
At the same time, marketing research widely uses the results of analyzing the dynamics of costs for the production of specific types of goods, the quality of these goods, the potential for increasing their supply in the sales markets, and the level of cash income of buyers. In particular, the results of a functional cost analysis of the upcoming reduction in the level of costs per unit of the beneficial effect of the proposed goods, resulting from the introduction of scientific and technological progress in the production of these goods, are taken into account.
Thus, there is an interpenetration and close relationship between analysis and marketing.
The results of marketing analysis are of particular importance in the analysis of competitors, since in this case it is most fully revealed how different the capabilities of competitors are in terms of pricing for the product, its quality characteristics and the scale of production. Materials of marketing analysis are actively involved in the study of external conditions for the functioning of the analyzed object.
1.3.4. Integration of economic analysis with other sciences The complex and multifaceted nature of the subject of economic analysis of the activities of economic entities led to the integration in the science of analyzing their activities of elements of many sciences, not only economic, but also technical, creatively processed by this science in relation to its subject. In turn, the elements of analysis are perceived by other economic sciences, in which certain aspects of economic activity are analyzed.
Strengthening the elements of analytical research in other sciences contributes to their enrichment and at the same time is a necessary prerequisite for the development of the theory of economic analysis, using the achievements of these sciences in relation to its subject. However, other sciences do not require a comprehensive consideration of the object in all its internal and external relations, taking into account the interaction of individual aspects of activity, which is absolutely necessary when conducting an analysis. This is the specificity of the approach of this science to the study of the economy and this determines its place among the sciences, the object of study of which is the economy of economic entities.
Integration traits are not an exclusive feature of analysis. The rapid development of new fields of knowledge, formed at the junction of several sciences, often very distant from each other, is inherent in the current stage of scientific and technological progress and is a characteristic feature of the development of science in the 20th century. This has been emphasized by leading economists. So, academician P.N. Fedoseev and Corresponding Member of the Academy of Sciences B.M. Kedrov noted: “... the newly emerging sciences not only do not deepen, as it was before, the disunity of sciences among themselves, but quite the opposite:
eliminate their previously existing mutual isolation - the dialectics of the development of scientific knowledge appears here in the form of mutual conditioning of two opposite trends - differentiation and integration of knowledge.
For an in-depth analysis of the activities of enterprises in various sectors of the national economy, it is necessary to know their sectoral features, which are the subject of study of sectoral economies and finance.
To analyze the activities of banks, the knowledge provided by economic sciences is used. Money turnover and Credit” and “Banking”. Analysis of the activities of insurance companies requires mastering the mathematical theory of probability and risk insurance.
Along with a comprehensive analysis, the analysis of individual aspects of the activity of economic entities has become widespread, which is also based on other sciences, where these aspects of activity are the subject of analysis: analysis social development the team is carried out with the involvement of elements of sociology and labor law;
analysis of the organizational and technical level of production involves the use of economics, organization and planning of production, as well as a number of technical sciences; analysis of the financial condition is based on the current principles of the formation of own, borrowed and special funds, their replenishment and use for their intended purpose; functional cost analysis of products is closely related to design, construction and other technical sciences, and at its individual stages is based on the achievements of modern psychology.
Like other economic sciences, analysis makes extensive use of mathematics. The objective need for the application of mathematics is due to the fact that the analysis studies the impact on various aspects of the activity of an economic entity with the effective use of many factors. At the same time, it is determined which factors had a decisive influence, and which ones were insignificant. For this purpose, the nature of the relationship between factors is being studied, which is most often functional, less often stochastic. Depending on the nature of the connection, appropriate mathematical methods are used to calculate the quantitative influence of individual factors on the result of their interaction.
These calculations are preceded by the construction of economic and mathematical models, which should be close to real activity and its results in an economic entity, but cannot reproduce it in all its diversity.
It is for this reason that the use of economic and mathematical methods in the analysis should be carried out very carefully, since in many cases, discarding the influence of a number of factors that the analyst considers insignificant during modeling, they construct models that incorrectly reflect the state and prospects for the development of the analyzed economic entity or its individual structural divisions.
Consideration of the relationship of analysis with other sciences shows that analysis emerged as an independent science as a result of the integration of elements of a number of sciences, which was objectively necessary to study a very complex subject of analysis. At the same time, the use of analytical methods in other sciences contributed to their qualitative growth and development.
It should be especially noted that, developing as a universal method of substantiating management decisions, economic analysis has become an integral part of many management functions, contributing to their further development and the acquisition of new features. So, goal-setting as the most important function of management organically includes elements of strategic analysis; business planning - methods of technical and economic analysis; controlling - methods of operational analysis; financial management - financial, etc.
Thus, the development of economic analysis is constantly associated with contradictory trends: its formation as a separate field of knowledge and its use as the most important tool for other fields of knowledge - planning, incentives, controlling, financial management, etc.
–  –  –
1. What is the essence of economic analysis?
2. Who needs economic analysis and for what purposes?
3. What is the role of analysis in disclosure economic essence phenomena?
4. What are the common features and differences between the national economic analysis and the analysis of the economic activity of the enterprise.
5. What is the relationship between economic analysis and accounting?
6. Determine the role of financial analysis in the development of the audit.
7. What is the relationship between economic analysis and statistics?
8. What is the relationship between economic analysis and marketing?
9. What is the integration of economic analysis with other sciences?
10. Determine the place of analysis in the management functions.
11. What typical objects of economic analysis do you know?
Test
1. Economic analysis as a science belongs to the group of economic sciences:
a) abstract;
b) applied;
c) industry;
d) special.
2. The main approach to the study of the analysis of economic activity is:
a) in the assessment of the enterprise management system;
b) a comprehensive study of the work of enterprises;
c) identification of "bottlenecks" of production;
d) obtaining reliable information about the financial condition of the enterprise;
e) systematization of accounting data.
3. The connection between analysis and mathematics is manifested:
a) in solving actual production problems;
b) finding the optimal ratio between labor and capital of the company;
c) establishing intra-production relations;
d) an integrated approach to solving problems;
e) the study of quantitative relations.
b) objectives and purpose;
c) regulations;
d) decisions of a higher organization;
e) acts of inspections by controlling organizations.
5. The connection of economic analysis with philosophy and the theory of knowledge is manifested in a number of their similar points, such as:
a) the unity of epistemological roots and dialectical laws;
b) the unity of consistency and complexity;
c) the unity of the whole and its parts.
6. The theory of economic analysis can be attributed to the intersection:
a) economics of special economic forms with specific economic sciences;
b) concrete economic sciences with historical and economic sciences;
c) general economic theory and information and analytical sciences.
7. The most significant can be called the connection of economic analysis with such a related science as:
a) management;
b) statistics;
c) accounting.
8. Economic analysis primarily contributes to:
a) substantiating plans and making managerial decisions;
b) identifying reserves for increasing production efficiency;
c) evaluation of the performance of enterprises.
9. In the management system, economic analysis includes:
a) to the managed system;
b) control system;
c) management functions.
10. The subject of internal management analysis is mainly:
a) parent organization
b) the staff of the enterprise;
c) related enterprises;
d) enterprise management;
e) mid-level managers.
–  –  –
Economic analysis of financial and economic activity is a field of knowledge necessary for a specialist of any profile. In a broad sense, without analytical thinking it is impossible to solve any problem. To justify a management decision and competent economic calculation, a specialist must have certain skills that knowledge of the relevant methods of economic analysis gives him.
Economic analysis will often extend to the national economy as a whole, its branches and regions. The purpose of this manual is to present the problems of economic analysis of the financial and economic activities of an enterprise as the main link in the national economy, which acts as a separate area of knowledge and an independent stage in the work of a specialist of any profile. Analysis can be the main content of the work of a specialist analyst.
Economic analysis is necessary in any organization: in production, trade, construction company, in a bank, on a stock exchange, in institutions, etc. In each object, it has its own specific features, but focuses on common tasks, principles and methodological approaches.
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Genre: Economic analysis
Publisher:
Format: PDF
Quality: OCR
Number of pages: 235
Description: The modern development of the Russian economy is characterized by the functioning of organizations in conditions of limited resources, a shortage of sources of financing activities, high competition in many industries, the risk of financial crisis. In these circumstances, the problem of improving the efficiency of companies is especially acute. The solution of this problem is impossible without a comprehensive economic analysis of the activities of organizations. These circumstances cause an increase in the practical need for highly qualified personnel who know the methods and techniques of economic analysis, who are able to interpret analytical calculations, identify the factors and causes of the current situation, and find ways to improve the efficiency of business entities. The textbook "Theory of Economic Analysis" was prepared as a methodological support for the special discipline "Theory of Economic Analysis", which is provided for by the State Educational Standard approved by the Ministry of Education of the Russian Federation in the specialty "Accounting, Analysis and Audit". The study of the theory of economic analysis serves as the basis for the development of other courses - "Comprehensive Economic Analysis", "Analysis of Financial Statements", "Financial Management", etc. In addition, knowledge in the field of the theory of economic analysis allows students and students to get basic ideas for studying special disciplines. students of advanced training courses in the field of finance, world economy, business economics, etc.
The purpose of the textbook is to familiarize the reader with modern theoretical problems of economic analysis, the formation of their comprehensive knowledge of scientific analytical tools, the ability to use it to justify management decisions in business.
In preparing the textbook, the authors used a wealth of experience in the field of studying theoretical issues of economic analysis, accumulated by domestic scientists, as well as their own vision, based on many years of reading by the authors of the course in question at the Faculty of Economics of Voronezh State University.
The textbook consists of eight chapters, which consider a set of issues related to the disclosure of the essence of economic analysis, its subject, method, principles, objects, methods and many others, without knowledge of which it is impossible to get a complete picture of the science and type of practical activity, which at the same time is economic analysis.
The proposed edition begins with the disclosure of the scientific foundations of economic analysis, in particular - its essence, content, principles, place of analysis in the system of economic sciences, role in the management system of economic entities. A special place is given to the key issue of any science - the definition of the subject of economic analysis, its distinction from the objects of analysis.
The second chapter is devoted to the characteristics of the method and methodology of economic analysis, the system of indicators and factors. This part of the manual presents a detailed classification of methods used in the analysis of the activities of economic entities.
The third chapter deals with special methods of economic analysis (non-formalized methods, absolute, relative and average values, time series, balance method, method equity participation etc.), allowing to see the close connection of analysis with other sciences, primarily with statistics and accounting.
A large place in the manual is given to the disclosure of economic and mathematical methods for analyzing the economic activities of organizations - deterministic and stochastic factor analysis. The fourth chapter provides a detailed description of the conditions for their implementation and scope.
The fifth chapter is devoted to the methods of comprehensive assessment of the activities of organizations, the issues of disclosing their purpose, the possibilities for ranking enterprises and their structural divisions by rating and obtaining a comprehensive idea of the level of efficiency of business entities.
The sixth chapter contains a description of the information and organizational support for economic analysis (the content of the information base and the requirements for its formation, subjects, the frequency of analytical work, forms of summarizing the results of the analysis).
The seventh chapter presents a classification of types of economic analysis and gives a detailed description of them. This allows readers to be convinced of the versatility of economic analysis, the multidimensionality of analytical work at the enterprise.
The eighth chapter reveals the historical stages in the development of economic analysis. Here, the authors also made an attempt to identify the main directions of development of analysis in modern, rather difficult economic conditions.
The proposed edition is aimed at strengthening the independent work of students. To do this, each chapter contains control questions and tests that allow you to consolidate the knowledge gained. The chapters devoted to the methods of economic analysis also include tasks, the solution of which makes it possible to independently implement the studied scientific tools for analytical research.
The textbook "Theory of Economic Analysis" is aimed at teachers of economic universities and educational and methodological centers, students studying in the specialties "Accounting, Analysis and Audit", "Finance and Credit", the direction of preparation of bachelors and masters "Economics", specialists in economic and financial services organizations, auditors.
The authors express their deep gratitude for the constant support and assistance in their professional activities to Doctors of Economic Sciences, Professors L.T. Gilyarovskaya, D.A. Endovitsky and V.G. Shirobokov. Contents of the tutorial
"The Theory of Economic Analysis"
SCIENTIFIC FOUNDATIONS OF ECONOMIC ANALYSIS
- Analysis as a general scientific method of cognition, a special branch of economic knowledge and as a type of practical activity
- The place of economic analysis in the system of economic sciences
- Methodological principles of economic analysis
- The role of economic analysis in the management system of economic entities
- Subject and objects of economic analysis
- The content and objectives of economic analysis
- test questions
- Tests
- Method of economic analysis and its characteristic features
- The system of indicators used in the analysis
- The concept and classification of factors
- Classification of methods of economic analysis
- The essence and content of the methodology of economic analysis
- test questions
- Tests
- General characteristics of non-formalized methods of economic analysis
- The use of absolute, relative and average values in economic analysis
- Absolute and relative deviations
- Calculation of the share of production growth due to extensive and intensive factors
- Elementary methods for processing time series
- Index method
- balance method
- Proportional division (equity) method
- test questions
- Tests
- Tasks
- The concept and types of factor analysis. Modeling as the basis of factor analysis
- Elimination methods
- integral method
- Methods of stochastic factor analysis
- test questions
- Tests
- Tasks
- Methods for a comprehensive rating assessment of organizations' activities
- Comprehensive assessment of intensification and production efficiency
- System of economic information. Information classification
- Information base of economic analysis
- Organization and forms of generalization of the results of economic analysis
- Classification of types of economic analysis
- Features of current, operational and prospective analysis
- Features of technical and economic, socio-economic, financial and economic, marketing, economic and environmental analysis
- Features of external and internal analysis
- Functional cost analysis
- Comprehensive economic analysis of economic activity
- Historical stages in the development of economic analysis
- Directions for the development of economic analysis in modern conditions