Financial analysis software. Using computer programs for analyzing financial reporting. Simple program for financial analysis of the organization.
Nor say, but the process of effective management of the enterprise in a free competitive economy is increasingly based on the skillful actions of management personnel on the application of advanced information technologies. There are no exceptions to Belarusian enterprises: on most large and medium-sized (and often in small) enterprises are being implemented by the system of comprehensive automation of enterprise management - this is the system of automation of document management, and office work, and, that is important in line with the management of the enterprise economic subsystem, - Systems Accounting and accounting of trading activities. However, unfortunately, most of the available software products used to keep in Belarusian enterprises are primarily intended to record the changes in the resources of the enterprise as a result of the commission of a particular economic operation. That is, the main purpose of these programs is a documentary, systematization and grouping of changes in the means of a business entity (which, however, implies the term "accounting accounting"). Much less possibilities are given this software group for the implementation of integrated analysis and, moreover, forecasting the economic situation of the enterprise. Yes, of course, all of the programs have a huge amount of embedded reports, allowing you to quickly obtain information, for example, about the number and cost of goods in warehouses, the cost of fixed assets, the state of mutual settlements with counterparties, etc. But ... Ask at least what Can banks solve the issue of providing loans to the enterprise (in a normal market economy)? The main factor is not the absolute value of the funds and the state of settlement of the enterprise, but the data analysis of the enterprise, and for some period of time (usually more than two years).
It is for this reason that at the moment in the countries of the former union (not to mention Western countries), the whole niche in the environment of economic programs began to occupy products intended for automation of analysis (primarily financial) economic activity Enterprises. First of all, they must provide:
- drawing up and analyzing the implementation of the financial plan of the enterprise;
- analysis of the structure of the accounting balance;
- profitability analysis;
- analysis of liquidity and financial sustainability of the enterprise;
- analysis of education, movement and repayment of receivables and payables;
- traffic tracking money, currency and ruble self-sufficiency;
- analysis of cost structure.
Let's see what software products intended for financial Analysisare offered on the market now. But before that, I would like to note that the main source of information was used by the Internet (since. On the sites of developers of this species can be obtained quite detailed description and demo version of programs), so the review includes descriptions of non-selected program products, and those information about which managed to find and work with demo versions.
Unfortunately, the Belarusian software manufacturers today make little attention to this area. Basically, current offers are components of programs intended for accounting in the enterprise (such contour is implemented, for example, in the "galaxy"). I would only like to separately mention the development of CJSC Altolan "Business Analysis" (at the moment it is included in the enterprise automation system, but there is a "independent" option). In addition to the standard set of financial and economic analysis, there are interesting features in the system: this is a document-oriented presentation of information in System (thanks to the Lotus Notes / Domino platform) and close integration with "1C: Enterprise".
Naturally, the Belarusian market for this species is not limited to the programs mentioned above and there are still developments, however, due to the limited sources of information, they could not be included in the review. But, I hope, our manufacturers will respond to this publication and will be able to provide descriptions and, perhaps, the demo version of their software products so that you can prepare a similar overview of the programs developed by Belarusian firms.
The purpose of this work is to consider the available software products used in an integrated economic analysis, as well as their capabilities.
In the first section term paper The classification of the software products available on the market in this field will be considered, as well as a comparative analysis of the main representatives of the domestic market.
Introduction 3.
1 Comparative analysis of programs used in comprehensive analysis 4
1.1 Classification of the proposed software products 4
1.2 Financial Analysis Automation Systems 5
1.3 Tools of automation of internal analysis of economic activities 10
1.4 Analysis Automation Systems investment projects 14
2 Example of a comprehensive analysis of the enterprise 16
2.1 Financial state 16
2.2 Asset Structure 17
2.2.1. Overseas assets 19.
2.2.2 Current assets 19
2.3 Passive Structure 21
2.4 Activity 23
2.5 Financial Stability 25
2.6 Comprehensive Evaluation of Financial State 27
Conclusion 29.
List of references 30
Work contains 1 file
Course work
on the topic "Modern software products used in comprehensive economic analysis and their capabilities"
under the discipline "Complex economic analysis of economic activities"
2011
Introduction
For the adoption of effective management decisions, it is necessary to apply a variety of instruments for analyzing the financial and economic activities of enterprises. The Russian software market offers a wide range of automated systems for economic analysis of economic processes.
The purpose of this work is to consider the available software products used in an integrated economic analysis, as well as their capabilities.
The first section of the course work will consider the classification of the software products available in this area, as well as a comparative analysis of the main representatives of the domestic market.
In the second section, an example of a comprehensive analysis of the enterprise will be given with the help of the Incec-AFS software product (demo version).
1 Comparative analysis of programs used in comprehensive analysis
- 1.1 Classification of the proposed software products
- 1.2 Financial Analysis Automation Systems
- take into account industry and economic specifics of enterprises;
- implement your own financial analysis techniques;
- to obtain almost all regulated by the legislation of financial analysis techniques;
- consolidate and analyze the financial statements of enterprises included in the holding and financial and industrial groups;
- compare and rank enterprises.
- analysis of the rate of price changes for enterprise products and
- main types of material resources;
- evaluation of the efficiency of material and fuel and energy resources;
- analysis of the effectiveness of production and implementation of each type of product;
- study of the dynamics change the structure of the cost of cost and revenue, as well as the dynamics of the movement of products and resources in the warehouse; analysis of cash flows;
- calculation of the break-even point and stock of the financial strength of the enterprise; Factor analysis of profits dynamics.
- 1.4 Investment Analysis Automation Systems
- calculate the integral assessments of the financial condition of investment facilities and distribute them into groups of investment attractiveness;
- carry out a comprehensive pre-investment analysis of production financial activities enterprises (valuation of solvency, financial sustainability, creditworthiness and probability of bankruptcy of the enterprise, analysis of the structure of the balance sheet, factor analysis of profits, assessing the efficiency of the use of labor, material and fuel and energy resources);
- develop a financial plan for the investment project of enterprises and organizations of any activities, including planning production volumes and product sales, calculation of the cost of its production and implementation, assessment of the need for investment investment and attracting borrowed funds, taking into account specific credit agreements with the Bank, the authority of state power, a foreign investor, etc.;
- to form representative documents of the investment project (a report on cash flow, a table of profitability, balance forecast and financial results in the standards of Russia, the USA and EU countries, etc.);
- evaluate the real value of the company;
- compare investment projects and choose from them the most attractive.
- 2.1 Financial condition
- 2.2 Structure of assets
- stocks;
- receivables;
- short-term financial investments;
- other revolving assets while reducing:
- money.
- 2.3 Structure of liabilities
- 2.4 Efficiency of activity
- 2.5 Financial stability
- 2.6 Comprehensive Evaluation of Financial States
Three main types of tasks can be distinguished, requiring the use of economic analysis, which are used to solve widespread software products.
Analysis of the financial condition of the enterprise. It is interested in both domestic and external users of economic information - investors, tax services, etc. It makes it possible to assess the current financial condition of the enterprise and draw conclusions about the main trends of its development.
Tasks for analyzing the development of strategic management decisions on business development. In this type of analysis, managers of enterprises and potential investors are interested in order to assess the effectiveness of investment projects. This type of analysis is designed to draw up long-term business development forecasts and gives an assessment of the effectiveness of new activities.
Tasks for analyzing the development of tactical solutions to the enterprise. These tasks are the prerogative of operational management services and are aimed at identifying the optimal ways to solve the tasks of the current business development.
Currently, in the Russian software market there are quite a few programs focused on the preparation of analytical information. They are sufficiently distinguished both on the coverage of the tasks of the analysis of the financial and economic activities of enterprises and the approaches implemented in them to solve them.
The following main software groups intended for solving economic analysis problems can be distinguished:
1) automation systems of financial analysis;
2) means of automation of internal analysis of economic activities;
3) systems of automation of investment projects;
4) Intelligent analytical systems.
The most common and in demand are the first three groups of software. The fourth group includes, above all, neural network analytical systems, which are still used only by a small number of large financial and production structures. The possibilities provided by them require separate consideration, and therefore their analysis in the future is omitted.
Financial analysis automation systems make it possible to analyze and evaluate individual indicators of the financial condition of the object and determine the trends of their change, carry out a static and dynamic comparison of indicators. In many programs, economic analysis can be carried out according to various methods, including in accordance with international standards. Often it is possible to calculate additional indicators for user algorithms. During analysis, various factors of economic and non-economic nature can be taken into account. Result information may be presented in the form of various kinds of tables and graphs.
The basis of financial analysis are indicators, in one way or another, withdrawn from these standard accounting and static reporting, as well as other open sources of information. Most of the programs of this type are used as source information for Forms of External Reporting: Accounting Balance (Form 1), Profit and Loss Statement (Form 2), Capital Movement Report (Form 3), Cash Movement Report (Form 4), Appendix to the accounting balance (form 5 - until 2011).
Financial analysis automation systems are either offline programs, or may be integrated into the software processing software. Offline programs require manual input of source information or automatic loading from external sources. Typically, such systems have standard settings that allow you to import data from the most common accounting programs. Financial Analysis Automation Systems integrated into accounting information processing software are usually sufficiently tied to data formats of the same manufacturer, but a number of them allow you to download data from external sources. Currently, financial analysis tools are integrated into many accounting and integrated management automation systems.
Consider the main possibilities of financial analysis automation systems on the example of several developments.
1. The program "INC-AFS" InK firms are intended for analyzing the financial condition of enterprises and organizations of any activities based on the external data accounting reporting (Balance, profit and loss statement) and monitoring of business entities of cities, regions, republics.
The system allows you to calculate up to 100 indicators characterizing the structure and sources of the formation of the property of the enterprise, liquidity, financial stability, the profitability of capital and activities of the enterprise.
The program allows you to:
To assess the financial condition of the enterprise used horizontal and vertical Analysis of liabilities and assets of analytical balance, profit and loss indicators, efficiency, solvency, financial stability
It is possible to obtain a detailed "conclusion on the financial condition of the enterprise" automatically prepared in text form. Along with the calculation of generally accepted indicators, the program allows you to calculate the indicator comprehensive assessment The financial condition of the enterprise with the assignment of it to one of the four groups (the first - highly profitable enterprises with excellent chances for further development; the second - enterprises with a satisfactory level of profitability; the third enterprises on the verge of financial sustainability; the fourth - enterprises in the deep crisis) what makes it possible not only to trace changes financial situation Enterprises in dynamics, but also determine its rating relative to other enterprises and organizations. A data bank can be created on an unlimited number of enterprises and enterprises ranking on selected indicators (for example, for creditworthiness).
The analysis results can be automatically recalculated in any currency. Balance and profit and loss statements can be displayed in Russian and English in GAAP and IAS standards.
Data output is possible in tabular and graphic form. The system allows the table with the calculated indicators to store in DBF format and export to Excel, Word.
This program is an autonomous financial analysis system. There are various options for its delivery: standard version and versions for users of accounting programs of specific manufacturers. For example, a specially developed version for users of the software products of the company "1C", which automatically takes accounting data from various versions of 1C: Accounting.
Figure 1 shows the block diagram of the INC-AFS program.
Figure 1. - flowchart of the INC-AFS program
2. Module "Financial Analysis" Galaxy systems of the Corporation "Galaxy". The main purpose of the module is to build a reporting system that includes the indicators necessary for the economic analysis of any degree of complexity and detail. As an analysis base, any formalized source information can be used. An interesting feature of the program is that the rules for transforming some indicators to others can be given in advance. This allows, in particular, as basic information to use accounting reporting compiled in accordance with different accounting standards. The user can also apply various mechanisms indexing reporting indicators to bring them comparable.
The analysis can be carried out not only on the enterprise as a whole, but also in its individual branches, divisions or their chosen aggregate. For this, in the preparation of the module, the structure of the enterprise is set to work, the hierarchy of its branches and divisions. As a structural component, you can use liability centers.
The procedure for calculating the output indicators is fully customizable, which allows one and the same source data to apply several different methods of analysis. Flexible customizable is the procedure for compiling reporting on the results of the analysis. An analyst can submit output information in the set of reports to it, including the set of indicators you are interested in.
The main information base of the "Financial Analysis" module is the data of the external reporting of enterprises: the balance sheet, a profit and loss statement, a report on financial results, etc. However, in addition, any other information may be attracted for analysis. In general, the user can define an arbitrary composition of internal forms that accept the source data. Data entry can be carried out manually or automatically from already trained sources. Such sources can be any reports prepared by the "Galaxy" system circuits and operational circuits, files in MS Excel format, as well as text files forms formed by certain rules, which allows you to receive data from other manufacturers.
Based on the source data defined by the sets of incoming documents, the Financial Analysis program calculates the indicators applied by a specific methodology and based on them forms the necessary statements. The program is not tied to a rigidly specific methodology for financial analysis. It has the most famous techniques (V. Palia, V. Kovaleva, etc.) in a certain way formalized and open to the user change. If desired, you can generally create and apply your own technique, after describing it with the means of the system.
Calculated by the program indicators can be reduced to various reports. The composition of the reports and the list of indicators included in them is not fixed rigidly and can be arbitrarily configured by the user. In particular, it is possible to configure that allows not only the indicators and coefficients in the report, but also their decodents offered by the procedure (the module structure is shown in Fig. 2)
Figure 2.- The structure of the "Financial Analysis" module system of the ERP galaxy
We will reduce the data on the reviewed programs in the table (see Table No. 1).
Table 1.- Comparative analysis of financial analysis automation systems
| Indicator | INC-AFS | The financial analysis |
| Information sources | External reporting | External reporting, other information can be involved |
| Analyzed indicators | Profitability of activities, solvency, financial stability and other | Factors of financial stability, profitability, solvency and other |
| The ability to modify the client | + | + |
| Ability to take into account the specifics of the enterprise | + | + |
| Autonomy | Autonomous | Built-in module |
| Output | Brief summary with graphs and text, conclusion about the current financial condition of the organization, analytical tables | Various reports |
| Cost | from 54,000 | from 70,000 |
1.3 Means of automation of internal analysis of economic activities
Tools of automation of this type are designed to solve problems of detailed analysis of trade and procurement and production activities of enterprises. They can exist as embedded functional blocks of accounting and operational accounting and as autonomous software solutions to internal analysis tasks.
Built-in functional blocks of internal analysis of economic activity are available in many programs designed to solve accounts, and usually focused on the formation of a set of reports containing deployed analytical information on goods turnover, sales profitability, etc. Computer analysis of the detailed data of quantitatively, summary accounting allows you to make operational tactical solutions on specific issues of economic activity of the enterprise.
For example, using the "1C: Trade + Warehouse" program, you can form analytical reports to assess the profitability of various types and groups of goods, their attractiveness for various categories of buyers, draw up payment schedules, etc. Means of configuration "Production + Services + Accounting" Program Systems "1C: Enterprise" You can receive reports that make it possible to estimate the degree of provision of production reserves on the basis of available orders, residues and norms of consumption of materials in order to plan the necessary procurement in advance.
A significant number of this kind of reports is available in the "Galaxy" system. With their help, you can trace the dynamics of the movement of commodity values \u200b\u200bin the context of suppliers, buyers and nomenclature, which allows you to identify the most active (passive) suppliers and buyers, assess the turnover of material reserves, the profitability of sales of individual groups and types of goods and finished products.
Autonomous software solutions to internal analysis tasks are drawn up as separate software systems that can function either autonomously or in a bundle with any system of automating operational and accounting. In the first case, the program requires manual data entry or their download from external sources; In the second - automatically selects information from the information base of accounts.
Consider the main possibilities of solving internal analysis tasks on the example of several developments.
1. BES analysis system Intellect-Service is intended for the management of trading companies and allows us to analyze trade, procurement and prices for different periods of time. It is an addition to the "BEST-4" software package, from the database of which all the necessary initial information on product value is extracted.
The program allows us to solve the problem of analyzing market conditions analysis, identify the patterns of sales of various goods, features of buying demand in different periods of time. Based on this information, the system gives forecasts of sales, helps to develop an effective assortment and pricing policy, determine the directions of rational use of labor resources, warehouse and commercial premises, optimize trading departments, deadlines and purchases. The system allows you to conduct a static and dynamic analysis of turnover, both in both the enterprise as a whole and according to its structural units, in the context of the nomenclature groups and individual types of goods. The data required to manage inventories are generated: evaluation of turnover, identifying illiquid commodity positions, the calculation of the number of revolutions on the nomenclature. The results are presented in the form of a variety of reports and graphs.
2. System "INC-ADP" The company "INEK" is intended for a comprehensive analysis of the activities of the enterprise. Including the possibilities of the previously discussed system "INEK-AFS", it allows you to solve a much larger spectrum of tasks. As an initial base, not only data of balance sheets and income reports are used, but also information about the structure of revenues (product range, cost, number, price), cost calculation, the use of profits, receipt and spending money. The main functions of the program:
3. Program "1C complex automation"companies 1C created for integrated automation of accounting, managerial, tax, trade, personnel, warehouse, production accounting, calculation wages and personnel management at the enterprise
Opportunities for the analysis system:
The operational assessment of key indicators of business efficiency (in general, in areas of activity), the rapid detection of negative dynamics and growth points - using indicators. "All business in one look." The program includes 42 prefitted performance indicators. There is the possibility of developing own indicators;
A wide range of standard reports and developed means for building new reports for analyzing all aspects of the enterprise - using powerful and flexible means of selection, generalization and grouping groups (without programming). Presentation of data in the form of graphs and charts;
A factory analysis of sales, production, production costs;
Analysis of needs in products, finished products, materials;
Analysis of production costs, the calculation of the planned and actual cost;
Analysis and control of transactions;
Analysis of the effectiveness of marketing actions;
And etc.
Systems of this type are focused on the development of prospective plans for the development of the enterprise and analyzing the effectiveness of investment projects. The most powerful software products of this class are the INEK Investor and Project Expert Systems of the company "Pro-Invest Consulting".
1. The InEK Investor System InEK is designed to assess the risk and effectiveness of investments in enterprises involved in various activities (production, service, trade); To develop, analyze and evaluate investment projects that meet the requirements of Russian and foreign financial institutions. The system allows you to:
Analysis can be made both by one enterprise and in their group.
2. System "Project Expert" The company "Expert Systems" is a professional system for developing business plans. Its main purpose is to calculate the possible consequences of implementation. household plans, determine their need for resources, primarily financial.
For example, the user defines the planned structure of the production structure, determines the cost standards per unit of release of each of its type (in value and / or natural terms), vacation prices for products and every type of resources, external characteristics affecting the project implementation - the level of inflation, loan rates and taxes, currency courses, etc. Based on all this information, the program calculates the main economic performance indicators of the enterprise, which are formed during these parcels.
The obtained indicators are reduced to standard reporting form: Balance, profit and loss statement, cash flow and others. Reporting forms correspond to generally accepted international standards and are represented in dynamics - for each time period of the project. Standard indicators of financial analysis and assessment of the investment attractiveness of the project are calculated. Based on the results obtained, a ready-made text of a business plan is formed, which can be printed, unloaded into Word or HTML format.
In a complete version, the system contains means to consolidate all or group of projects of the Corporation (Holding) to assess the overall need for financing and calculating the aggregate performance indicators.
What-IF analysis can be used to assess the stability of the project to estimate the sensitivity of the project in relation to external and internal factors.
2 example of integrated analysis of the enterprise
We will make a comprehensive analysis of the enterprise of JSC "Enterprise" with the help of the INC-AFS program, which allows for a comprehensive economic analysis on the external reporting of the enterprise. Take data for analysis for the period 2009.
We will analyze the financial condition of the enterprise on income statements and loss to the first quarter of 2009 and the fourth quarter of 2009 (see Table No. 2).
Table 2. - Analysis of the financial condition on income statement and loss
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Net revenue of the enterprise for the analyzed period increased by 8,485.303 thousand rubles, that is, less than 5%. The main activity was profitable. The cost of realized products of the enterprise increased by 10,067,556 thousand rubles. or 5.190%. As a result, the effectiveness of the main activity of the enterprise decreased, since the rate of change of revenue lagged behind the rate of changes in the cost of realized products.
During 2009, the company received a profit in the amount of 135,215,136 thousand rubles, which is 2.560% less profit at the beginning of the period, which makes 138,767.706 thousand rubles. Tax and other mandatory payments at the end of the period amounted to 36.789% of profits before tax. The presence in the analyzed period from the company of net profit indicates the existing source of replenishment of working capital.
Figure 3. - Net profit of the enterprise for 2009 (quarterly)
We present the analysis of the assets of OJSC "Enterprise" based on the balance sheet on 01.04.09 and 01.01.10 (see Table No. 3)
Table 3. - Analysis of the structure of enterprise assets
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The assets of the enterprise for the analyzed period increased by 103,243 thousand rubles, or 5.540%. An increase in assets occurred by the growth of non-current assets by 1.420% (18,484,200 thousand rubles) and current assets by 14.960% (84,758,800 thousand rubles). In general, the growth of the property of the enterprise is a positive fact. The main part in the structure of the property was occupied by non-current assets. The leading growth rate of current assets indicates the expansion of the production activities of the enterprise.
Figure 4. - Asset structure for 2009 (quarterly)
2.2.1. Fixed assets
Overseas assets of the enterprise for the analyzed period practically did not change, reaching 1,316,901,200 thousand rubles or 66.91% of the balance currency at the end of the period. The main part accounted for fixed assets (89.920%).
The structure of non-current assets for the analyzed period has changed significantly. The fixed assets had a downward trend (from 96.270% to 89.920%), non-current assets, as well as long-term financial investments grew.
2.2.2 Current assets
At the end of the analyzed period, the proportion of current assets was 30.38% of the balance currency. During the period there was an increase in current assets from 566 to 651,259.80 thousand rubles. The increase occurred due to the increase in the following elements:
The growth of working capital and the slowdown of their turnover indicate an irrationally chosen economic strategy, as a result of which a significant part of current assets are immobilized, which ultimately can lead to an increase in accounts payable and deterioration of the financial condition of the enterprise.
The structure of current assets for the analyzed period remained fairly stable. In the analyzed period, the main part of current assets accounted for receivables (63.43%).
For the analyzed period, receivables increased by 56,804 thousand rubles, which is a negative change and may be caused by the problems associated with the payment of the company's products or the active provision of consumer loan to customers. Revenue from the sale of products has increased to a lesser extent, which indicates the growth of non-payments from consumers.
A negative torque is an increase in the duration of turnover of short-term receivables by 14 days. Compared with the beginning of the period.
Comparison of the sums of short-term receivables and payable debts shows that the enterprise has had a passive balance of debt over the analyzed period, that is, the payable exceeded the receivables by 361,793 thousand rubles. at the beginning and by 342,792 thousand rubles. At the end of the analyzed period. Thus, the company financed a deferment of payments to their debtors at the expense of non-payment of creditors (that is, budget, extrabudgetary funds, etc.).
Returning to the structure of current assets, it should be noted that for the analyzed period on the background of the fall of the share of long-term receivables, the share of short-term receivables, financial investments and funds increased from 56.050% to 57.250%. Therefore, it can be concluded that the revolving assets of the enterprise became more liquid.
We carry out an analysis of the structure of liabilities (see Table No. 4).
Table 4. - Analysis of the structure of the liabilities of the enterprise
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The main source of the formation of the property of the enterprise in the analyzed period is its own funds whose share in the balance sheet increased from 52.450% to 62.530%.
Equity for the analyzed period increased by 252,567 thousand rubles. With a simultaneous decrease in the ratio of borrowed and equity capital by 0.307. Thus, the financial stability of the enterprise has increased. It should be noted that the increase in permanent sources of financing and long-term borrowed funds, above the increase in non-current assets of the enterprise for the analyzed period.
For the analyzed period in the structure of equity, the share of additional capital had a tendency to reduce, the share of reserves, funds and retained earnings had a tendency to increase.
The company has accumulated by the end of the analyzed period of losses (on balance) in the amount of -38,790 thousand rubles. In this case, the share of losses in the balance currency decreased from 15.620% to 1.970%.
In the structure of borrowed capital, long-term liabilities at the beginning of the period were 144,560 thousand rubles. (The share was at the level of 7.7500%), and at the end of the period were absent.
Long-term loans and loans (financial liabilities) at the beginning of the analyzed period amounted to 144,560 thousand rubles, and by the end of the period the company fully extended debt to banks and other financial creditors.
Short-term liabilities for the analyzed period practically did not change, making up 737,408 thousand rubles by the end of the period. Their share in the structure of borrowed capital increased from 83.700% to 100%.
By the end of the period of the period, short-term liabilities were presented by 3.560% of financial and 96.440% of commercial obligations.
Short-term loans and loans (financial obligations) for the analyzed period decreased from 67,380 thousand rubles. Up to 26,55 thousand rubles. or 61.030%, which indicates a partial repayment of debt.
Accounts payable for the analyzed period increased by 36,361 thousand rubles. (from 674,52 to 710,713 thousand rubles). The structure of payables at the end of the analyzed period dominates obligations to suppliers and contractors (310,386 thousand rubles), which make up 43.670%. The second largest obligations to the budget (202,641 thousand rubles), components of 28.510%.
Figure 5. - The structure of the liabilities of the enterprise
We reduce the calculated indicators of the efficiency of the enterprise (see Table No. 5)
Table 5.- Indicators of enterprise efficiency
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The profitability of equity (actual) enterprises throughout the analyzed period was positive, but decreased from 8.040% to 7.200%.
The profitability of assets, which reflects the ability of the enterprise to make a profit based on the property available at its disposal, varied from 4.220% to 4.370%.
The value of the profitability of net profit assets at the end of the analyzed period indicates a sufficiently high efficiency of the use of property. The level of profitability of net profit assets in the amount of 4.370% at the end of the analyzed period is ensured by the low turnover of assets, which at the end of the period of 0.177 turnover for the quarter, with high (24,690%) yields of all operations (net profit).
In general, the dynamics of the turnover of assets, which shows, at what speed the full cycle of production and circulation is performed, and also reflects the level of business activity of the enterprise, negative (for the analyzed period there is a decrease in the value of the indicator from 0.182 to 0.177 turns per quarter).
The profitability of production assets has practically changed and amounted to 7.020% at the end of the period. This magnitude of the profitability indicator consists of profitability of sales (main activities), which at the end of the analyzed period was 39.520%, and the turnover of production assets equal to 0.178 turns per quarter.
The simultaneous decrease in the profitability of sales and turnover of production assets is a "diagnosis" of the presence of problems related to the sale of products and the work of the marketing department.
The profitability of all operations (on profits to taxation) of the enterprise at the end of the analyzed period was 39.060% and was 0.460 points below the profitability indicator of sales (main activities). Thus, the company loses part of its effectiveness at the expense of other activities.
The duration of turnover of reserves and other current assets at the end of the period is 66 days, short-term receivables 100 days., And accounts payable 194 days. Thus, the duration of the turnover of pure production circulation capital is -28. and -43 days At the beginning of the analyzed period.
We reduce the calculated indicators of the financial stability of the enterprise (see Table No. 6)
Table 6.- Indicators of the financial stability of the enterprise
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An analysis of the financial stability of the enterprise allows us to talk about a significant strength of strength caused by a high level of equity (actual), which at the end of the period of the period was 0.625 (with a recommended value of at least 0.600). Thus, by the end of the analyzed period, the company had ample opportunities to attract additional borrowed funds without the risk of loss of financial stability.
The provisional coefficient of its own means was at the end of the period -0.132, which is worse than the installed regulatory value (0.10).
The ratio of borrowed and equity (actual) at the beginning of the analyzed period was 0.906, at the end of the period 0.599 (with a recommended value of less than 0.700).
The coating coefficient of short-term debt by turnover assets at the end of the period was 0.822 at the recommended value from 1.00 to 2.00. Thus, for the analyzed period, the company retained the inability to repay current obligations through production reserves, finished products, money, receivables and other current assets.
Baiver coefficient equal to the attitude of cash inflows to total amount The debt, at the end of the analyzed period amounted to 0.143, at the beginning of 0.115. According to international standards, the recommended value of this indicator is in the range of 0.042 - 0,100 (in annual terms of 0.17 - 0.4). The resulting value of the indicator allows you to attribute the enterprise to the low group "risk of loss of solvency.
The self-financing interval of the enterprise at the end of the period amounted to 191 days, which indicates high level reserves from the enterprise to finance their costs at the expense of working capital. International practice is considered normal if this indicator exceeds 90 days.
A comprehensive assessment of the enterprise is carried out in several indicators (see Table No. 7). In accordance with the values \u200b\u200bof indicators, the company refers to one of the four groups on the score system:
- First Group (scores 21-25) - Enterprise has high profitability And it is financially stable. The solvency of the enterprise is no doubt. The quality of financial and manufacturing management is high. The company has excellent chances for further development.
- The second group (the amount of points 11-20) - solvency I. financial stability Enterprises are in general, at an acceptable level. The company has a satisfactory level of profitability, although certain indicators are below the recommended values. It should be noted that this enterprise is not sufficiently sustainable on the fluctuations in market demand for products (services) and other factors of financial and economic activities. Working with the company requires a weighted approach.
- Third Group (scores 4-10) - The company is financially unstable, it has low profitability to maintain solvency at an acceptable level. As a rule, such an enterprise has overdue debts. To remove the enterprise from the crisis, significant changes should be made in its financial and economic activities. Investments in the enterprise are associated with increased risk.
- Fourth Group (scores 0-3) - The company is in an in-depth financial crisis. The amount of payable debt is great, it is not able to pay for its obligations. The financial stability of the enterprise is almost completely lost. The value of the indicator of the profitability of equity does not allow to hope to improve. The degree of crisis of the enterprise is so deep that the likelihood of improving the situation, even in the case of a fundamental change in financial and economic activity, is low.
Table 7. - Calculation of a comprehensive assessment of the financial condition of the enterprise
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The data are represented by a growing result as 01.01.2010.
The company refers to the second group of investment attractiveness.
The solvency and financial sustainability of the enterprise are in general, at an acceptable level. The company has a satisfactory level of profitability, although certain indicators are below the recommended values. It should be noted that this enterprise is not sufficiently sustainable on the fluctuations in market demand for products (services) and other factors of financial and economic activities. Working with the company requires a weighted approach.
Conclusion
The Russian software market offers a wide range of programs and software complexes for operational analysis of the enterprise, for a comprehensive analysis of the financial condition of the enterprise at the current moment and in dynamics, with the possibility of comparison with other enterprises, as well as for analyzing investment projects at the implementation stage.
In this paper, the most common software products in this area were considered, a comprehensive economic analysis of the enterprise according to reporting data was carried out (balance sheet, income statement) using the demonstration version of the INC-AFS software product from the company INEK. This program allows you to calculate most of the indicators used in a comprehensive analysis, and also gives the interpretation of the results obtained. But the last word always remains for a person who analyzes the information received and the decision maker based on the analysis.
List of used literature
- Order of the Ministry of Finance of the Russian Federation "On the forms of accounting reporting of organizations" of July 22, 2003, No. 67n;
- Bakanov M.I., Sheremet A.D. Theory of Economic Analysis: Textbook / M.I. Bakanov. - 4th ed. - M.: Finance and Statistics, 2005. - 416C.;
- Dontsova L.V., Nikiforova N.A. Analysis financial statements / L.V. Dontsova. - M.: Case and Service, 2004. - 144С.;
- Information systems in the economy: a textbook for students of universities, students in the fields "Finance and Credit", "Accounting, Analysis and Audit" and specialties of the economy and management / ed. G.A. Titoroneko. - 2nd ed., Pererab. and add. - M.: Uniti-Dana, 2008. - 463С.;
- Kovalev V.V. Financial Analysis: Methods and Procedures / V.V. Kovalev. - M.: Finance and Statistics, 2004. - 560s;
- Savitskaya G.V. Analysis of the economic activity of the enterprise / GV Savitskaya. - 4th ed., Pererab. and add. - Minsk: New Knowledge, 2004. - 688 p.;
- Chernysheva Yu.G., Kochergin A.L. Comprehensive economic analysis of economic activities / Yu.G. Chernyshev. - Rostov N / D.: Phoenix, 2007. - 433c.;
- Automated information Systems Economic analysis [Electronic resource] // To help students of the PMR. - URL:http://studentpmr.ru/?p\u003d4672. ;
- Official website of the company "INEK" [Electronic resource] // URL:http://www.inec.ru/ ;
- Official website of the company "Galaxy" [Electronic resource] // URL:http://www.galaktika.ru/ ;
- Official website of the company "Expert Systems" [Electronic resource] // URL:http: //www.expert-systems. Com. ;
- Official site of the company "BEST" [Electronic resource] // URL:http://www.bestnet.ru/ ;
- Official site of the company "1C" [Electronic resource] // URL:http://www.1c.ru/ .
The input shows new possibilities for analyzing the accounting (financial) reporting of provisions of computer analytical performances; The main software products, predicted by the Narroyskiyk, Danacharacteristics of Ihanalitudicity.
At the present stage of development market economy Full and promptly performed analytical processing of accounting and other economic information Unsured without the use of computing equipment.
Accounting automation has created a fairly solid foundation for its subsequent development in the practice of analytical studies, since any type of analytical work relies on the information base, the basis of which is primarily the data of accounting accounting and accounting reporting.
Implementation into the Practice of Management interactive technologies And the transition to a distributed data processing was made possible by a high-quality leap in the organization of automated control systems (ACS), including economic analysis systems. The modern stage of the development of funds and programs of automated information processing is related to the implementation of personal computers (PC) to the practice of managing the management practices. Distinctive features PC compared to computing machines used earlier are their small sizes, increased reliability, simplicity of configuration change and especially developed dialog functions. This made it possible to organize accounting and analytical work at an individual workplace without the help of a programmer. Opened new opportunities for processing information related to the implementation and use in the process of managing the activities of economic entities of computer equipment, serily mulled the development and creation of new software, which significantly increased the interest of end users, primarily the RA-Bootniks of accounting, to the practical use of PC and relevant computer programs.
The active introduction of computer technologies in the practice of accounting work required the development of new approaches and routines for project decisions to create relevant software products, creating a holistic scientifically based concept of modeling accounting in the design of relevant software based on the generalization of the accumulated construction experience software Systems From the standpoint of modern inforing technologies.
The study of the development of software ACS (ACS), including software products for accounting and economic analysis of the enterprise economic activity, allows periodization of the development of funds and programs for automated processing of economic information. The periodization system reflects the consistent expansion of the functionality of the domestic on ACS, communications and other information technology components. So, it is possible to allocate eight main stages of the development of means of mechanization and automation of management of business entities, namely:
the stage of the initial mechanization of individual economic computing and settlements associated with the introduction of the first counting machines into the practice of accounting and analytical work (the end of the XIX century - the beginning of the 20s. XX century);
stage of the introduction of keyboard and perforation computing machines (KVM and PVM) for the conduct of mechanized accounting and the simplest analytical calculations on industrial enterprises Russia (the mid-20s - pre-war and war years (mid-40s.));
the introduction and use of a variety of computing installations (accounting, textured, nomenclature-addressed machines), including machines with automatic input of source data or counting perforation machines, for mechanization of various stages of the accounting process, mainly on large enterprises (mid 40s - end of the 50s.);
the stage of production and implementation in order to mechanize the accounting and static and computational works of universal and special electronic counting (digital) machines - the stage of the beginning of the automation of accounting work at the enterprises of the country,
transition from mechanization of accounting to its automated processing (end of the 50s - mid 70s.);
the stage of widespread and developing ACS (mid 70s - end of the 80s.);
the introduction stage into the practice of managing personal supports of personal computer (PEVM) - personal computers, the beginning of the stope of computerization of the management process, the appearance of the first computer accounting programs (the end of the 80s - the beginning of the 90s.);
the PC integration stage based on local computing networks (LAN), the active introduction of computer technologies into practice, first of all, accounting work, refusal of distributed data processing in favor of their centralized treatment (CE-REDINA - end of the 90s.);
the stage of the emergence and implementation of the Internet and Internet technologies, creating a multiplayer environment and on this basis, return to centralized data processing technologies (end of the 90s. to the present).
The study of the development of the methodology for economic analysis and the possibilities of processing economic information allows one of the main characteristics of the current stage of development of economic analysis to allocate increasingly and active implementation and use in the practice of analytical work of funds and technologies of its automation. Only now scientific and technological progress allows you to develop software products that ensure the implementation of economic analysis in real time with the necessary degree of detail and complexity.
However, the difficulty of solving the problems of the theoretical substantiation of the organization of economic analysis in a computer environment and the development of software automated systems of economic analysis (on ASEA) is predetermined not only by the wide range of areas of economic activity of enterprises of various sectors of the economy, their forms of ownership, but also the variety of species and tasks of the most analytical The work required for the effective management of the enterprise in complex and dynamic conditions of the market economy. Today, due to the priority of the analysis of the financial condition and profitability of the activities of economic entities in the conditions of a market economy compared to other areas of economic analysis, the largest development was obtained to estimate and analyze the financial state of the economic entity, as well as the financial results of economic activity . These two directions of analytical studies constitute the subject area of \u200b\u200bstudying financial analysis.
Among the financial analysis software products, a final and forecast financial analysis program received the greatest development. Thus, in the Group of Final Financial Analysis Programs, the software products "INEK", "Intellect-Service", Pro-Invest IT, and Dolgoprudnensky Research Center (DIC) received the greatest development and practical application. The program of the forecast financial analysis can be attributed to the INEK-analyst and investor and investor complexes (INEK), Project Expert Programs (Pro-Invest IT), as well as the Alt-Invest Invest Design Programs.
Despite the existing functional features, the program "INEK analyst", "Investor", Project Expert, as well as the development of the company "Alt-Invest" allow us to develop business plans and investment projects, as well as to evaluate them. With the help of these software products, the formation of predictive financial statements (accounting balance, income statement, cash flow report), as well as the calculation of the most important indicators economic efficiency, such as NPV and IRR, with different levels of risks and loan repayment schemes.
However, initially the main attention of the SEREA developers was aimed at creating a retrospective (ITO) analysis of the financial condition of the economic entity conducted on the basis of the organization's financial statements data for several previous reporting periods. This is primarily due to the presence of a fairly well developed as in the foreign and domestic scientific literature of the methodology for calculating and analyzing financial coefficients based on data of financial statements, as well as the availability of an information base of such calculations.
As a consequence, this group of computer programs took today the dominant place in the market on ASEA. Among them are the greatest development and distribution of retrospective (final) analysis programs. Such software products include the program Audit Expert of Pro-Invest IT company, analytical programs of the "Analyst" series - "INC-AFS", "INEK-
ADP "," INEK analyst "1 - company" INEK "," Financial Analysis "program of the Dolgoprudnensky Research Center, the program" Express analysis of the financial condition of the company "Alt-Invest" company "Express Analysis" of the Information Technology Center " Telecom service.
Analysis of the financial condition of the activities of the economic entity conducted on the basis of the named software products includes a study of a wide range of issues - in particular, the liquidity and solvency of the enterprise, the level of its financial stability, turnover and profitability, the movement of car funds, etc. For the characteristics of the indicated aspects of the financial condition, both absolute and relative indicators are used. Relative indicators, or financial coefficients, are calculated in the form of relations of absolute assertors of the financial condition or their linear combinations. As the main source of information, when calculating financial coefficients in analytical computer programs, these financial statements of the organization are used.
Thus, the developers of the Audit Expert program define it as an analysis system for diagnosis, assessment and monitoring of the financial condition of the enterprise. Indeed, this program allows the management of the enterprise how to exercise internal financial analysis, and look at yourself from the outside - from the position of the budget, controlling departments, lenders and shareholders. Base information for analysis is the financial reports of the enterprise: accounting of the TERSY BALANCE and income statement. For carrying out in-depth analysis, Audit Expert allows you to use additional information: Information about the distribution of profits, property and debt, other accounting and managerial reporting data, the content and format of the input tables that the user can determine independently.
The Audit Expert system is based on the creation of the Buch-Gattle Reporting for a number of periods to a single comparable mind that meets the requirements of international financial reporting standards. This approach makes the results of the system of the system understandable worldwide and allows us to evaluate the financial condition of the enterprise based on the data obtained.
In terms of the retrospective production and financial analysis of the organization's activities.
Audit Expert converts the obtained accounting balance sheet and income statement into analytical tables.
The system allows the revaluation of articles of assets and liabilities and translate data into a more stable currency.
The implementation of the AUDIT EXPERT program is the possibility of adjusting accounting indicators based on individually specified revaluation coefficients is a revaluation of the revaluation according to the model (method) of the revaluation of accounting objects to the current (market) cost (CVARENT COCTING - CCA). However, within the framework of the program under consideration, when applying a general price index to crossing assets and balance liabilities, taking into account the change in the purchasing power of a monetary unit, it is possible to adjust the indicators according to the model (method) assessment of accounting facilities in monetary units The same purchasing power (GENERAL PURCHASING POWER - GPP or GEENERAL Price LEVEL - GPL). The range of defined reassessment coefficients is quite wide (from about 1000), which makes it possible to take into account almost any inflation and deflationary changes in the valuation of financial statements.
In addition, in the Audit Expert program, it is possible to submit analytical tables, taking into account the revaluation in US dollars, which is performed by the program automatically based on the currency reference book.
Thus, the Audit Expert program allows you to carry out flexible adjustment of the indicators of the accounting reporting of the enterprise with further analytical processing of information within the framework of retrospective and promising analysis. It should be noted that the conduct of the accounting balance of the balance sheet is not a mandatory step in the processing of source information within the program under consideration, which gives the user the right to choose and make decisions regarding the feasibility of implementing such an adjustment.
According to analytical tables, the standard financial coefficients are calculated, the risks of liquidity loss, bankruptcy are assessing, the cost of pure assets and the balance structure is estimated, break-even analysis and a factor analysis of profitability of equity.
IN general The logical structure of analytical information processing in the Audit Expert program can be represented as interconnected, consistently implemented steps (see Fig. 11.1).
Stages of analytical procedures of information in the Audit Expert program
Output shapes
In addition to solutions of standard tasks, Audit Expert simultaneously provides the ability to implement its own user's own methods for solving a wide range of tasks for analyzing, diagnosing and monitor financial state. Based on these analytical tables, you can implement additional methods for assessing the analysis of the financial activity of the enterprise. The user can enter the calculated formulas (templates) of its additional analytical indicators of the calculated formulas are compiled in direct dialogue with the system and recorded, as in Excel, in the tables. This toolkit allows you to use the original data from any structure to analyze your own technique. In this case, the possibility of importing these source and analytical tables into the editable scenario allows you to get rid of the routine data entry operation and use when designing your own input and financial data scenarios previously created.
However, it should be emphasized that the implementation of the described functions Audit Expert involves a high level of user preparation in the field of financial analysis.
The Audit Expert system allows on the basis of accounting reporting to build a forecast of financial indicators, i.e., calculate the forecast data of financial statements, as well as the values \u200b\u200bof financial co-effects for the coming periods. Using the Forecast function, you can estimate the time during which the financial indicators have achieved critical values \u200b\u200bif the existing trend is saved.
With the help of a special application to the professional version of the Audit Expert - Audit Integrator system - it is possible to carry out a comparative analysis. At the same time, you can use the largest financial statements database russian companies In the various industries submitted to the website of the company "Pro-Invest IT". Com-Pania included in the database, selected on the basis annual rating The largest companies in Russia "Expert 200" published by the "Expert" magazine. In addition, the Audit Expert system is included in the Special File Format Converter allows for comparative analysis purposes to use the official accounting reporting of a large number of organizations in open access on the FCCB website. The data from the specified site is combined with the data of the analyzed enterprise, which makes it possible to draw up an organization's rating in accordance with the user-chosen criteria.
Based on the data presented in the Audit Expert tables, you can automatically receive both standard embedded graphs or charts and prepare additional, reflecting the state and dynamics of analytical indicators.
According to the results of the analysis, the system allows you to automatically receive a number of expert conclusions on financial condition. The Audit Expert system is equipped with a report generator that allows you to prepare the necessary reports of an arbitrary structure, as well as include tables, graphics, textual information and illustrations. Analytical balance data received in Audit Expert can be exported to the Project Expert program and used to describe the original financial condition of the enterprise.
Currently, the most widely presented analytical programs are also programs of the InEK analyst series. They differ in the spectrum of solved tasks. Thus, the InEK-AFS source program contains minimum set calculations. At the same time, the INC-AFS program makes it possible to calculate a wide range of analytical indicators characterizing liquidity, financial stability, turnover, profitability. The program is designed to analyze the financial condition, mono storying and comparing enterprises and organizations of various activities. He is a repeated winner of international software contests in the field of finance and business.
Each follow-up program of the "Analyst" series along with new features includes the possibility of the previous one. Thus, the program "INEK-ADP" 1, in addition to the analysis of the financial condition, makes it possible to make the calculation of additional indicators and carry out, for example, an analysis of the structure of financial results, the structure of revenue from the sale of products, a factor analysis of financial results, give a characteristic of the movement of material reserves and finished products , determine the level of break-even enterprise, measure the sales volume by one ruble costs. It should be emphasized that the user does not have the opportunity to make changes to the algorithms for calculating those or other analytical indicators or methods for conducting a particular analysis. For example, in a factor analysis of profits in the program under consideration, only two factors are allocated - the efficiency of resource use and changes in prices for products and resources2. It seems that such an approach is both in terms of the number of selected factors and by their qualitative characteristics, admitting, for example, the combination of the price of two multi-directional prices in one factors for the effective indicator of factors does not allow proper analysis depth.
The INC-Analytic software package, including the fulfill capabilities of INC-AFS and INC-ADP programs, additionally allows you to perform a set of work on planning an enterprise. To date, there are two main options for the INEK analyst's software package: the InEK analyst itself, intended for the analysis and planning of enterprises and organizations, the main activity of which is the production of products or the provision of services, and INEK analyzing (T) ", designed to analyze and planning the activities of organizations, the main activity of which is wholesale and retail.
In general, the use of the INC-Analytian software package makes it possible to solve many of the tasks of analyzing the financial and economic
1adp - Analysis of the enterprise.
The formulations of the name of factors are given in the version of the INEK-ADP program.
So, the Sales Expert program is designed to manage the company's sales activities. In its database, all the necessary information about customers and work carried out with them at all stages of transactions - from the first negotiations before payment and deliveries of goods. With this program, it is possible to quickly obtain accurate data on sales volumes presented in any required cut (on departments, managers, groups of goods, regions, industries and other aspects). The program allows you to determine the effectiveness of marketing actions and analyze the reasons for refusal to purchase, on this basis control of the work of sales managers and adjustment marketing activities Organizations.
Based on the use of the Marketing Expert program, an assessment of the company's position on the market, a comparative analysis of its sales, formed, is formed optimal structure Product sales. The system allows you to determine the profitability and profitability of various segments of the market and goods, the market share of the company, market growth rates. The use of generally accepted analytical techniques (GAP-analysis, segment analysis, SWOT-analysis, Portfolio analysis) assists in the development of the optimal strategy and tactics of the company's work on the market, in the risk assessment and the calculation of the basic planned financial results. Developed using Marketing Expert Marketing Plan can be used to predict sales volumes in the Project Expert program.
Forecast Expert is a forecasting tool economic indicators and analyzing market trends. With it, it is possible to prepare a forecast regarding the future of sales and income of the company, the level of demand for services or products, currency courses, shares or futures, cash balances on accounts.
In general, the absolute majority of programs for the analysis of the financial state of the enterprise, as already noted, is a retrospective analysis program for financial statements. Improving such programs over the years has been carried out mainly by quantifying the possibilities of calculating as a wide range of financial coefficients. At the same time, the qualitative side of the question was practically not affected. As a result, programs were created to calculate more than a hundred financial coefficients.
However, such software products seem weakly adaptable to the requirements of the management of the economic entity. When they are used, a situation is created at which the formulation of conclusions on the results of the analysis are becoming extremely difficult, the allocation of problematic issues and regions in the economic activities of the subject. Such a situation is exacerbated with an insufficiently high level of qualification of users of such software products. Some firms - developers of the financial condition of the financial state of the enterprise introduced additional functions to their software, allowing to formulate conclusions in automatic mode, according to the results of the calculations of the financial coefficients (Intellect-Service, Center of Information Technologies Telecom-Service), And also create enough voluminous analytical conclusions (the company "INK"). Such exploration of the functionality of software products, which contributes to the wider use of computer technologies in the practice of analytical work, can be considered as a positive experience of further improving them.
A certain problem in the practical application of analytical computer programs is the term-nology used in them. Based on this, the direction of improving the programs for analyzing the financial condition of the enterprise can be called the work of programmers associated with the systematization of terminology and algorithms for calculating financial indicators. It is on this way that the majority of firms - the developers of the financial status analysis programs have passed lately.
As a result, it can be stated that today the absolute majority by the leading firms of software products on the analysis of the financial condition of the enterprise use more correct terminology and algorithms for calculating financial coefficients.
At the same time, despite the sufficiently deep study of issues of the methodology and methodology for analyzing the financial state of enterprises in the conditions of a market economy, there is a need to further improve the already known methods of analysis. As the experience shows, the majority of foreign and Russian publications of recent years have been mainly devoted to the analysis of individual financial coefficients. Thus, there was an idea of \u200b\u200bthe methodology of financial analysis as a combination of a certain set of financial coefficients, sometimes not related to each other. Such a vision of financial analysis was reflected in the formulation of tasks in the development of appropriate analytical programs, which as a result affected the decline in the effectiveness of the analysis as a tool for the rationale for management decisions.
Further improvement of the existing and creating new analytical software products on the analysis of the financial condition of activities are related to the development of the methodology for analyzing financial statements, the development of new methodological approaches to financial analysis based on the use of a broader information base, including data as accounting and accounting reporting, so and statistical and other extinct information. FUN-Cranny opportunities for the practical application of the most common analytical programs in Russia are presented in Table. 11.1.
Table 11.1 І.
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If, as part of the use of a particular software product, it is possible to implement a specific function, then in the table this is marked by the "Plus" sign ("+"), if there is no possibility, then in the appropriate position of the table there is a minus sign ("-") . If the function under consideration is presented to a much lesser extent than in other programs, in fact, it is only designated, and not really implemented, then in the appropriate position of the table, the "plus-minus" sign ("±") was affixed.
As can be seen from the table. 11.1, the main possibilities of the most common-wound analytical programs are associated with retrospective financial analysis. The least developed aspects of building such programs include the issues of the methodology for analytical adjustment of the cost indicators of the information base of the analysis, the expansion of the information base itself by including accounting accounts data, including anal-lithic accounts, as well as extinctive information.
In conclusion, we will highlight the main features of modern economic analysis in a computer environment:
ensuring systemic analysis, which is due to the need for a clear formalization of analytical tasks when solving them in an automated mode. The formalization of analytical tasks eliminates their duplication, contributes to a clearer determination of the volume and qualitative composition of the in-formation base of economic analysis;
increasing the validity of management decisions, which is associated with the ability to analyze the impact of a fairly wide range of internal and external factorsproviding a significant impact on the object under study;
improving the reliability and reliability of the results obtained and conclusions, since the conduct of economic analysis in a computer computer makes it possible to rapidly adjust the cost indicators of the initial forms of financial statements and accounting, which acquires particular importance and ac-rigidity in the conditions of the inflationary economy;
expanding the possibilities for implementing analytical studies in real time, operational and situational types of analysis;
conducting a multivariate forecasting analysis, providing for the processing and calculation of multivariate approaches and solutions to the task in order to choose the optimal management solution. It is in a computer environment that real conditions are created for a multivariate operational eco-nomic analysis of the economic activity of the enterprise;
improving the effectiveness of economic analysis, which is due to the high degree of scientific validity of management decisions and the possibility of their timely adoption;
an increase in opportunities for comprehensive analytical studies related to the processing of large arrays of original analytical information.
Further development of economic analysis using co-temporal computer technologies is associated not only with the improvement of computer equipment and communications, but also with the development of more advanced methodological and methodological approaches to economic analysis, taking into account new features and changing internal and external conditions of operation business entities.
Your financial analyst - This is a system of intellectual analysis of the financial state of the organization according to financial statements.
The main feature of the system is the complete exception of your participation in the analytical process. You enter the data and get a report according to the analysis results, no different from a professional composed by an analyst! This is the main difference from the majority financial programs (See other differences).
Key features of the program:
The program does not require knowledge of financial analysis
Issues a holistic analytical report
The program does not just calculate more than 40 financial indicators, but also forms an analytical report finished and content with a description of the values \u200b\u200bobtained, their characteristics and conclusions. You do not have to guess, good or bad financial condition of the enterprise, looking at the mass of tables and graphs - the program will make the final conclusion and will give an unambiguous answer using our unique technique. The program has the following reports:
Report Standard
Fin. ReportingReport language Full financial analysis The report covers almost all indicators that it is possible to calculate according to the data of the main forms of Russian accounting reporting.
RAS example Full financial analysis of reporting prepared for IFRS or US GAAP IFRS, US GAAP Explanatory note to accounting reporting The section of the explanatory note to accounting reporting containing the main financial indicators (abbreviated version of the full report).
RAS example Assessment of the cost of the organization Report on the valuation of the company's value based on accounting data. Includes financial analysis and evaluation by two methods: the method of net assets and the method of discounting future income.
RAS example Financial analysis of the debtor Analytical report in accordance with the rules for the holding of the Arbitration Manager of Financial Analysis (UTV. Decree of the Government of the Russian Federation of June 25, 2003 N 367).
RAS example Financial Improvement Tips Unlike conventional analytical reports, which only state the financial position of the organization, this report provides advice to improve it.
RAS example Certificate of financial condition A unique fake certificate confirming the financial state rating assigned to the organization (see).
RAS, IFRS Evaluation Analysis of the factors for which the organization can cause increased interest on the part of the tax authorities (in accordance with the order of the Federal tax Service N mm-3-06 / [Email Protected]).
RAS,
tax. Reportingexample Audit report new! Audit report on the results of verification of compliance of key financial indicators The principle of continuity of the organization's activities.
RAS example No learning is required
Pre-training is not required to work with the program. Do not waste time and money on learning how to work with the program, just run it and work!
Convenient entry of information
Data is entered in the form in which they are presented in the accounting reporting, without the need for any recalculation. You can make information both manually and download from XML files in which the reporting is rented in the tax authorities (most accounting programs are able to maintain the data in this form).
For convenience of data entry, data conversion is provided from the Russian reporting form to the IFRS format (not a full transformation), as well as the download of reporting forms consolidated (construction summation).
nEW! The program added the ability to Internet connection to the database. The base is formed on the basis of public data Rosstat and contains accounting reporting more than 2.3 million Russian firms. It is enough to introduce the Inn company and its reporting will boot into the program, eliminating you from manually entering numbers for several years.
Multivariate descriptions
The program repeats the work of a person in the text of the text comments to the indicators. Multivariate text makes every report unique.
Various software use options
The program has a simple and convenient web interface and is available as in the form of a subscription to work on our website (online) and in the form of a distribution installed on a user's computer. In the second version, it is not required for working with the Internet. See comparing options.
Analysis of indicators in the dynamics
You can get an analysis of both one period and several periods in dynamics (by year, half a year, quarters or months).
Flexible approach to the formation of tables
When analyzing a large amount of data, you do not have to glue sheets with wide tables. The program can "reduce" columns, finding a compromise between the completeness of the display of information and width of the tables.
Thus, the table will fit in width to the standard printed sheet, not significantly losing in informativeness.
Color allocation of results
Color is used in the report not only to display positive and negative values, but to designate the quality of indicators (good / bad value).
Automatic formation of intra-profit order
The program allows you to get an intrafied order in one click, regulating the financial analysis methodology, which is necessary document For large companies and banks.
Information can be saved to a file or database
Information can be stored both in the program database and in individual files on the user's computer, which additionally guarantees the confidentiality of the data.
Additional facilities for professionals
If you are a professional in the field of financial analysis, you can easily configure the program based on your own needs:
- change or add a formula;
- change the ranges of high-quality characteristics of the indicator (i.e. the interval "good-bad" values), including by industry;
- change the report template by adding your tables, graphs, descriptions of indicators.
Programs takes into account all changes made, keeping the ability to form descriptions and draw conclusions.
Analysis tax verification probabilities
The program is complemented by the analysis module tax verification probabilitiesin accordance with the order of the Federal Tax Service of May 30, 2007 N MM-3-06 / [Email Protected] (taking into account changes made by order of the Federal Tax Service of October 14, 2008 N MM-3-2 / [Email Protected] and order of the Federal Tax Service of 09/22/2010 N MMB-7-2 / [Email Protected]); See example
Analysis of basic possibilities and means of their expansion in software products for financial analysis
Specialty: Economics and Fatal Management
Direction: Economics, organization and management of enterprises, industries, complexes (communication and informatization)
The article contains an overview of software products used in practice to conduct financial analysis of the state of the enterprise. Two groups of comparison criteria for software products are described, which allocate modern specialists. A third group of criteria is formed to compare software complexes, which is based on the description of programs by developers. A comparison of INC-AFS software products, Audit Expert, Alt Finance for Dedicated Groups and Criteria has been made.
The features of the application of programs are described, advantages are noted.
and disadvantages. Supplements are made to the system classification of properties and criteria for software products.
The ARTICLE PROVIDES AN OVERVIEW OF SOFTWARE USED IN PRACTICE FOR A FINANCIAL ANALYSIS OF THE COMPANY. We Describe Two Groups of Criteria for Comparing Software Products That Distinguish Modern Experts. Formed The Third Group of Criteria for Comparing Software Systems, Which Is Based on The Description of Software Developers. A COMPARISON OF SOFTWARE, INEC-AFSP, AUDIT EXPERT, ALT-FINANCE FOR SELECTED GROUPS AND CRITERIA. The Capabilities of Application Programs, NOTED THE ADVANTAGES AND DISADVANTAGES. ADDITIONS TO THE SYSTEM OF CLASTIFICATION OF PROPERTIES AND CRITERIA FOR SOFTWARE PRODUCTS.
Keywords: Programs and Software Complexes of Financial Analysis, Comparison of Financial Analysis Programs, Classification Properties of Financial Analysis Programs, Overview of Financial Analysis Software Products, Criteria for Comparison of Financial Analysis Programs, Basic Opportunities of Software Complexes, Tools Expansion of the basic features of software complexes, an additional feature unit.
Keywords: programs and software systems of financial analysis, the comparison of programs of financial analysis, classification of properties of programs of financial analysis, review of financial analysis software, the criteria for comparison of financial analysis software, basic capabilities of software systems, means of Enhancing The Basic Capabilities of Software Systems, A Block of Additional Capabilities.
Financial analysis is an integral part of planning
the activities of the enterprise, the analysis of current activities, the study of key parameters and coefficients giving an objective picture of the financial situation of the enterprise, and, as a result, the cost savings spent on the analysis.
To simplify the procedures for calculating and saving time, there are software products that allow us to evaluate the financial condition of the enterprise, perform a comparative analysis, to calculate the coefficients, to identify the main trends of its development, to calculate the profitability of the enterprise, basic standards For planning and forecasting, credit rating.
The purpose of this article is to give short review Software products used to carry out financial analysis in the enterprise, compare them for certain criteria (properties), consider the benefits and disadvantages, identify new properties for comparison, which would more fully reflect the capabilities of the product and made a simpler product comparison process.
Currently, there are many software products on the market. And to the number of the most common, designed russian expertsinclude: "Alt Finance", "Alt - Invest" - developed by the research-consultation company "Alt", "Audit Expert" - developed by Pro-Invest Consulting, "Investor", "Analyst", "AFS" -
developed by INEK, FINEKANALIZ, software products of the "Intralians" series (for example, "Intralians: Corporate Finance", Intraliaev: Budget Administration, Intraliaev: Business Processes), "Financial Analysis", "Financial Analysis : PROF + business assessment, "" Financial Analysis: Prof "," Investment analysis 1.6. Among the overseas - Comfar (Computer Model for Feasibility Analysis and Reporting and Pre-Appraisal Information System) created in UNIDO United Nations industrial development. List of products can be renewed for a long time.
Such a large number of software products puts in front of a difficult choice of managers of organizations that want to choose the best product for their business. Complete the problem of choice and software developers themselves. Their descriptions of programs are difficult comparable: often the same and the same possibilities are called differently, or, on the contrary, the same terms correspond to different terms. Consider how it is manifested in the examples of the most popular financial analysis programs.
Products "Alt Finance", "Audit Expert" and "AFS" are designed to analyze the financial condition of enterprises. The initial information for analysis is the data of the forms of accounting reporting. Software products allow you to analyze the state of the enterprise. The analysis is carried out in such directions as a balance sheet structure, financial stability, liquidity, turnover, profitability, profitability, analysis of labor efficiency, etc. All calculation results are displayed in the form of tables and diagrams. After performing some program settings, the results of their work (calculations) can be brought in Russian and English.
Such a description of the above software complexes is very vague, it is more familiarized with the product than a detailed description. Speaking in the role of the head by any enterprise, this data for the choice of a software product is not enough. A more accurate picture of the product will be for the sample and formalization of comparison criteria. In the practice of holding a financial analysis, which exists now, experts identify two functional blocks: the basic features of the system and means to expand basic capabilities. Specialists offer a table comparison table using properties allocated by them (Table 1), in which the presence of a certain properties for the program will be indicated by "+", the absence of "-", "*" - about this factor need to talk with some reservations.
Table 1 - Comparison of software products on basic capabilities and _____________ means of expanding basic capabilities _____________
Basic opportunities
Automated data entry from accounting programs and files 1x1 + + +
Checking the correctness and correctness of the initial data entered + + +
Bringing data for different periods of time to a single comparable type + + +
Revaluation of the balance sheet items to bring their data to real values \u200b\u200b- + -
Processing of accounting reporting of other countries - + +
Analysis of liquidity, profitability, break-even + + +
Horizontal and vertical analysis + + + +
Realized functions of regulated methods of analysis + + *
Comparison of values \u200b\u200bof financial indicators with regulations + + *
Forecasting values \u200b\u200bof indicators - + -
Formation of expert opinions on the results of the analysis of + + *
Export analysis results to other programs + + +
Creating new forms of initial data entry - + +
Tools for the description of new calculated indicators for the implementation of their own analysis techniques - + +
Comparison of values \u200b\u200bof financial indicators with indicators of official accounting reporting of enterprises -Lider in the industry - + -
Ranking of enterprises + + +
Basic features are the first block, it is more important for financial analysts. Includes the main features and properties of financial analysis software systems. For example, automatic input of the source data, the ability to conduct express analysis, the possibility of exporting obtained when working with the results program.
The second block is a means to expand the basic possibilities of the system that are responsible for the system's ability to configure and develop according to the user and customer's requirements. That is why most programs are currently developers try to make more flexible and equip them tools that will allow the user regardless of the developer to improve and supplement the system. These funds include, for example, adding new calculation algorithms, improving functionality, etc.
Consider how the basic possibilities and means of their expansion in financial analysis programs are manifested.
As you know, financial analysis is based on the data of the standard accounting reporting of organizations. All products listed in the introduction allow you to enter data manually. Therefore, significant, and one of the first, indicator for most users is the ability to import data from accounting programs.
So, the most popular program "INEK: AFSP" easily and simply "knows how to" receive reporting data from "1C: Accounts", and in all other cases additional setting is required. Alt Finance and Audit Expert software systems can automatically download reporting data from accounting programs, such as "1C: Enterprise", "Info-Accountant", "Parus", "Infin Accounting". All systems can be configured to download data from the TXT format files. This makes it possible to import data from both any accounting programs and from own developments.
Manual entry of large amounts of data is directly related to the appearance of errors. There is a need to verify the correctness of the initial data entered. Therefore, all programs are equipped with a function.
arithmetic balance check. But in this case, the advantage of the "Audit Expert" is that the program makes it possible to create its own rules to verify the entered data.
About the possibility of working the program with different species Reporting forms, they say those facts that, for example, "Alt - Finance" implemented the possibility of analyzing the reporting forms since 1995 to the present. You can set any interval for analysis. You can make a different combination of interval duration. The "AFS" has been implemented the possibility of analyzing the reporting forms from 1991 to the present, and at Audit Expert from 1994 to the present.
The serious advantage of a number of programs is the possibility
analysis of reporting forms of CIS countries. For "Alt - Finance" exist
specialized its versions that take into account the features of the reporting forms of Belarus and Ukraine, and allow for analysis of such forms. "Audit Expert" in this regard is more perfect, it implements the possibility of conducting an analysis of the reporting forms of Russia, Belarus, Uzbekistan and Ukraine in the Unified Program. The product "AFSP" does not have such an opportunity.
Mechanisms and methods for conducting financial analysis at the enterprise that use products is almost the same, but there are also differences. For example, "Alt - Finance" is the only program that conducts in addition to horizontal and comparative more vertical analyzes, as well as a factor analysis of liquidity indicators, profitability and profitability. However, Audit Expert has an advantage, it consists in the possibility of "disclosure" of analytical accounting on constants of constant and current assets, also "disclosure" on constituent and payables. Algorithms for analyzing liquidity, break-even and profitability are implemented in all the programs under consideration.
An important factor when choosing a software product is also the use of some regulated techniques.
"INC" and "Audit Expert" make it possible to use a large list of techniques for analysis, which recommended government agencies, as well as non-state financial institutions. These are methods for analyzing state unitary enterprises (Stupid), Methods of integrated analysis of enterprises with the share of Moscow and estimating the cost of net assets of OJSC, Methods of FSDN and FSFO, Methods of identifying signs of fictitious or deliberate bankruptcy and assessing the creditworthiness of the borrower. Regulated techniques in "Alt - Finance" are not implemented, i.e. Methods recommended by government agencies and non-state institutions. However, the advantage of this program is that the algorithm for calculating the cost of net assets is implemented, the algorithm of the probability of bankruptcy and algorithms for calculating some indicators according to the FSDN technique.
Methods of comparing the values \u200b\u200bof financial indicators with standards are implemented in InK and Audit Expert. Programs stored recommended values \u200b\u200band ranges of indicators. "INC" has only two gradations of values \u200b\u200b(corresponding and non-recommended). And in "Audit Expert" four such indicators - normal, satisfactory, bad and critical.
Almost every leader of the organization is interesting or even important to "see" the future of its organization. Audit Expert gives such an opportunity by predicting the values \u200b\u200bof the indicators for several periods forward.
Learn more we describe the means of expanding the basic possibilities for compared products.
Of great importance for many enterprises' leaders has
the possibility of comparing the values \u200b\u200bof the financial indicators of its company with indicators of the accounting statements of other enterprises of competitors of the same industry. This feature gives the "Audit Expert" system. A formed database, consisting of official accounting indicators and organized by industry of enterprises, is contained on the software development site website - (www.pro-invest.com/it).
For managers of state administration and holding companies, one of the important tasks is the partition of enterprises under their control, in groups. This feature is provided by all software complexes, they allow you to rank financial indicators. But only "Audit Expert" makes it possible to create your own criteria and ranking rules.
But, like basic capabilities, the second section of the table - the means of expanding the basic features can be supplemented, guided by information from software developers. Namely, the two points are the availability of calculation algorithms and the flexibility of the user interface.
As for the availability of the calculation algorithm, this indicator reflects the possibility of a software product to develop. In terms of expansion and finalization of the basic capabilities of Audit Expert and Alt - Finance, have significant advantages over the INEK program, it is the possibility of expansion that shows how flexible the software product, how much you can develop it, supplement and adjust to the user under your organization. Be sure to consider the professional level, the person who will refine the software package. As for the "Alt - Finance" and "Audit Expert" products, then complete freedom of action seems to be open products and the user. However, in each of them its own "openness".
The openness and adaptability of the Alt-Finance software product provide the user with the ability to independently make changes to the program, given their requirements or specific conditions. Thus, without attracting the developer, the user can independently change the calculated indicators. Additionally, indicators, table forms and charts can be made to the programs, coefficients without limitation. The user can independently establish and remove the protection mode of the calculated formulas. In Audit Expert, the calculation algorithm is also available for viewing. Additional "user tables" can be entered into the program. You can also specify additional coefficients and indicators without limitation. Software complex "AFS" - on the contrary, a fully closed software product. The user does not have the ability to change the calculated formulas. Such changes and edits can only make a developer firm. For viewing, the estimated formulas are not available. It is possible to create and enter additional calculated
charts and indicators. But only data of reporting forms can be used. It is impossible to make additional source information.
In addition to the standard functionality of programs, the user's interface is most importantly played. After all, the convenience and clearestness of the interface depends, the speed of staff work with the product, the convenience of information perception and its quick search. In this case, each developer chose his way. For example, the Interface of the Alt Finance program is a working book, which consists of sheets with calculated tables and diagrams. The transition to the chart tables is automatically carried out when using the working menu.
The "AFSP" interface is implemented as a system of dialog boxes. What is also quite convenient and clearly, although when opening a large number of windows, problems may have problems searching for the necessary information. Here, dialog boxes are created to enter and describe both source data and individual data.
The Audit Expert interface developers as the developers "AFS" went along the way to create dialog boxes. All source data and final results are made in the form of tables.
But there are software products and such characteristics that cannot be attributed to the basic capabilities or tools for the expansion of basic possibilities. For example, providing users with technical support and maintaining a software product or the availability of a network version of the product or the ability to configure the product (product interface) under the user, to create it convenience in operation. Such properties play an important role when choosing a software package. However, the authors who compare the software complexes in their articles, allocate only two functional blocks and it is understandable, because for financial analysts (and they constitute more users) the functionality of the system in terms of the number of calculation algorithms, the number of analysis techniques implemented, etc. . And about the possibilities needed by the practical user when choosing programs, the authors are practically written. They only mention the developers on their official sites, when describing or presenting software products.
By combining such capabilities, let's call them a third block-block of additional features or properties of software products. This new concept is introduced to create a more complete and accurate presentation of the software product, it is included in the complex with two above mentioned blocks. This block will provide information on the functionality of the product, represented not only by algorithms, techniques and product expansion capabilities, but also in terms of convenience when using the product.
Thus, having examined the information from the site developers of the programs under consideration by analyzing the information about users
programs, various publications on the research topic, we can say that the additional features block include the following properties of software products: 1) the presence of a license key program; 2) availability of a network version of the product (for large organizations); 3) the need to configure or install additional software; 4) availability of technical support and support of the product in the process of its use; 5) Accounting for the safety factor of the product.
Following the example of specialists who dealt with a selection of properties for comparing software products, make a similar table for a block of additional opportunities with respect to the software complexes considered in the article (Table 2).
Table 2 - Comparison of software products for optional
opportunities
Additional features (properties) INEK-AFSP AIEY EXERG! Alt-Finance
Having a license key + + +
Requirement of additional software (with the presence of a Windows membrane) - - -
Network version of the product + + +
Documentation I. technical support + + +
Protection (safety) of software - diagnosis of loading complex and protection against viral programs + + +
Information presented in this way, to us, users of the software product, makes it possible to make a choice in favor of this or that product.
Let us turn to a more complete description of the compared properties of the products under consideration, as well as to justify why such properties are added to the new third block.
With the development of information technology and an increase in the number of users computer equipment The software safety factor is becoming more important and the number of user accounting factor. Safety is a key point when developing it. All developers are focused on him, since it is from this factor that the stability, reliability and speed of the product depends. Also, the developers are important to consider the number of users acquired by the user, as a factor of "popularity" of the product, which is why the license key is supplied with most software.
"Alt - Finance" solve this problem like this: the number of simultaneously working copies (installations) within the user-user can not be limited in the number of jobs, and by the number of copies
product at each workplace. There is no protective key. But this does not mean that the software complex is completely not protected. "AFSP" and "Audit Expert" are supplied with a protective key. There is a link "One licensed software key to one running copy".
Speaking about the safety of software products, you should not forget about their compatibility with various systems, because the product that is not supported or created under a low-prolonged operating systemAs a result, it will be little in demand. The products under consideration are implemented under the Windows shell. There is no doubt that for the user is the most convenient option, after installing the product, there are no problems with its download and launch. Thus, "AFS" and "Audit Expert" pose an independent software product as opposed to "Alt - Finance", which is implemented in Microsoft Excel spreadsheets. Despite the "independence" of "AFSP" and "Audit Expert", they are designed according to the MICROSOFT interface standards. Working with them does not require installing additional software, except for the installed Windows shell. Since "Alt Finance" is implemented in Microsoft Excel, therefore, this environment must be installed on the user's computer.
The presence of a network version of the product provides a greater information transfer rate and the availability of almost every employee of the organization to the program. Each of the three products have a network version, but only in the Packages "AFS" and "Audit Expert" the network version must be purchased and installed, unlike "Alt - Finance", where it comes with a standard installation package.
And, probably, one of the main questions for the user is the availability of the demo version (for familiarization with the product) and the availability of technical support and accompanying documentation. Each of the programs under consideration has a demo version, which can be easily found on the Internet and download. Thus, the user can familiarize himself with the product, test it on its own data, evaluate the convenience of entering information, read the compiled report and evaluate its understandability and accessibility, as well as evaluate the user interface and much more. The accompanying documentation comes with each set of all programs. Only in the "AFS" and "Audit Expert" included the user manual enabled, in the programs there are comments on the calculations of various indicators. And in addition to the user's management, in addition to the user's manual, a methodological manual for the methodology for conducting and evaluating the financial condition of the enterprise is given an example of an analytical note.
Comparing the considered properties (criteria) offered
experts, and characteristics of programs from official developer sites, it can be said that Table 1, with respect to these programs, it gives far from a complete picture when compared. Since the developers of many software complexes, in addition to the properties listed, do the emphasis on such properties and the capabilities of their programs, as - the creation of the base
recommended values \u200b\u200bwhen working with the program, creating program work reports on english language, generating reports of GAAP and IAS standards. Consequently, these properties we can allocate separately and attribute them to the block of basic features (Table 3). Undoubtedly, in some programs of these properties may not be at all. But since technology is improved and software complexes develop their own functionality, then when choosing programs by managers, these factors may affect the choice of software package.
Table 3 - Additions to the basic features of software products
INEK-AFSP AUDIT EXPERT FUNCTIONALLY EXPERT ALT-FINANS
Basic opportunities
Creating analytical reports - + *
Creating reports in English * * +
Generating GAAP and IAS * * * * * * * * *
In Table 4, imagine additions to Table 1 in relation to the second section.
Table 4 - Additions to the means of expanding basic features
software products
INEK-AFSP AUDIT EXPERT FUNCTIONALLY EXPERT ALT-FINANS
Means and functions for expanding basic possibilities
Availability of the calculation algorithm - + +
User Interface (Measures interface flexibility and self-configuration by the user for your own convenience) + + +
Based on the material examined and tables, will make a scheme that reflects the functionality of the system, its possibilities, the branching of the capabilities, criteria and subcristers to evaluate the system (Fig. 1). In the black scheme, criteria and subcristers are designated, which allocate experts. The red color indicates new criteria and subcristers that complement the list of existing features, and give more full information About the system.
The scheme is imperfect and, of course, it can also be developed yet, however, the data provided is enough to select and compare products.
Figure 1 - Components Software functionality systems
products
The analysis of software products carried out in the article on a number of criteria shows that they are adapted to the conditions. russian economyThey take into account changes in legislation, it is allowed to work with the accounting standards of other CIS countries. The choice of programs by users depends on a large number of criteria that can be divided into two groups: basic capabilities and means of their expansion. The article supplemented a list of criteria for comparison as in relation to basic capabilities and in relation to the means of expanding the basic possibilities. The individual block indicates the additional properties of the system, which was previously only mentioned on program developer sites. Supplements are made to the system classification of properties and criteria for software products.
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