Management analysis: a brief description. Management analysis - the basis of the management process Factor analysis of IO

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

o financial analysis,

o production management analysis.

The approximate scheme of the analysis of economic activity is shown in fig. 9.1.

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

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

Features of the external financial analysis are:

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

o a variety of goals and interests of the subjects of analysis;

o availability of standard methods, accounting and reporting standards;

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

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

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

o analysis absolute indicators arrived;

o analysis of relative profitability indicators;

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

o analysis of the effectiveness of the use of borrowed capital;

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

On-farm financial analysis uses as a source of information, in addition to financial reporting, as well as other system accounting data, data on the technical preparation of production, regulatory and planning information, etc.

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

Features of management analysis are:

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

o use of all sources of information for analysis;

o lack of regulation of analysis from the outside;

o the complexity of the analysis, the study of all aspects of the enterprise;

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

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

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

Regardless of the field of activity in which the business is carried out (trade, service, production), final goal does not change. It boils down to the fact that the initial capital in the form Money after a certain time, it expands to an economically advantageous value (production potential) to reimburse these funds and obtain sufficient profit.

The whole variety of solutions to achieve this goal can be reduced to three main areas:

o decisions on investment of capital (resources);

o operations carried out using these resources;

o determination of the structure of the financial business.

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

Management process- a continuous, purposeful socio-economic and organizational-technical process, carried out with the help of various methods and technical means to achieve the goals.

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

In the control system, the control and controlled systems are distinguished:

• o control system - a set of organs, means, tools and methods of management;
• o controlled system - most often the production and commercial process.

The control and controlled systems are interconnected and represent a closed control loop. In turn, management can be viewed as a process of influence of the governing bodies on material production using certain methods.

Management, representing an information process, as a rule, remains unchanged in the structure of operations. These operations include:

• o receiving, processing, storing information;
• o development of a control decision;
• o transfer of control action to the object;
• o execution control;
• o impact analysis decision. The management process is divided into basic and service functions (Fig. 1.1).

Rice. 1.1. Functions of the control process

The planning function includes long-term, current and operational planning. At the same time, the implementation of all types of work goes through interrelated stages: assessment of the external situation; determination of demand for products; creation of a system of communications and formation of information flows for planning; definition of the main goals and objectives; development of general plans for a long period, current plans. Operational planning complements current planning and is associated with the development of plans for short periods of time.

The function of organization ensures the formation of spatio-temporal deviations, proportions in the use of material and material elements of production and labor.

The control function follows the accounting, includes regular and periodic control, which is manifested in the identification and selection of data reflecting the implementation of planned targets, standards and deviations from them.

Regulation is a function of the control system, which ensures the direction of the activity of the control object in accordance with the plan. Its role is expressed in the correction, due to which random deviations of the system are eliminated. Depending on the objects, there are regulation of stocks, production costs, schedules.

The accounting function is designed to reflect the results of the production and economic activities of the enterprise, provide data on the state of the control object for a certain period and includes accounting, statistical, operational accounting. The duties of an accountant include: organization and accounting, planning and control, internal and external reporting, assessment and consulting, work with taxes, accounting and control of assets, economic assessment and in-depth analysis. The accountant must know the needs of managers at different levels, improve the technique of accounting work, in order to fully contribute to solving management problems.

Management analysis as a function of the management system includes an assessment of internal and external factors of the current situation, general trends in the development of economic processes, possible reserves for increasing production efficiency; provides for an assessment of the degree of tension and the implementation of the plan for all types of indicators, the study of the progress of the operational implementation of the plan, disturbing causes, and ways to eliminate them.

Management analysis, based on accounting data, constitutes the basis for sound planning, precedes planning, completes the implementation of the plan and goes in the course of its operational implementation.

Analysis is closely related to accounting and control. Accounting carries information about the state of the control object. Control is based on a comparison of accounting information with regulatory information, involves an audit, administrative sanctions. If control establishes only the fact of the deviation itself, then the task of analysis, using the data accumulated by accounting and control, is to study:

• o patterns of deviations, their stability;
• o factors that caused their specific causes;
• o the size of possible reserves in the elimination of disturbing influences;
• o possible ways of realization of reserves;
• o their effectiveness;
• o development prospects.

The tasks of managerial analysis are much broader than control functions.

Management analysis is an important element of the management system. It is designed to provide the administrative apparatus of an organization, enterprise with the information necessary for managing and monitoring the activities of the organization and helping the administrative apparatus in the performance of its functions.

Analysis is the content side of the organization management process. It serves as a tool for preparing a control decision.

The optimality of the managerial decisions taken depends on the development of the policy of different areas of the enterprise:

• o quality of managerial analysis;
• o development of accounting and tax policies;
• o development of credit policy directions;
• o the quality of management of working capital, accounts payable and receivable;
• o cost analysis and management, including the choice of depreciation policy.

The development of a control decision (see Fig. 1.2) is one of the main tasks of the enterprise management process. Management analysis in the management process acts as

Rice. 1.2. The sequence of making a managerial decision

element feedback between control and managed systems. The control body transmits command information to the control object, which, changing its state, informs the control body about the results of the command execution and about its own new state through feedback.

Feedback shows how certain management decisions influenced the production and economic process, which allows you to search for alternative solutions, change the direction and methods of work. Feedback includes a set of techniques and relationships between people.

The feedback hierarchy in management analysis is built in such a way that operational management decisions are made at the lower levels according to the maximum data provided (Fig. 1.3).

Speaking about the role of management analysis in the management of the organization, the following points should be highlighted. So, analysis:

• o allows you to establish the main patterns of development of the enterprise, identify internal and external factors, the stable or random nature of deviations and is a tool for sound planning;
• o contributes to a better use of resources by identifying unused opportunities, indicating directions for searching for reserves and ways to implement them;

Rice. 1.3.

• o contributes to the education of the organization's staff in the spirit of frugality and economy;
• o affects the improvement of the mechanism of self-sufficiency of the enterprise, as well as the management system itself, revealing its shortcomings, indicating ways the best organization management.

Based on the time aspect, in management analysis, preliminary, current, subsequent and prospective types can be distinguished (see Fig. 1.4). Each of them is necessary for making managerial decisions by certain managers at a specific stage of the enterprise's activity (see Fig. 1.5).

Management analysis reduces the uncertainty of the initial situation and the risk associated with choosing the right decision.

There are four main phases in the decision-making process.

• 1. Study of the initial position, collection and transmission of information about the actual state of the control object. This is an important aspect of the analytical work of the governing bodies, which makes it possible to determine the current and future conditions in which the object of management is located and compare them with common goals in order to formulate the main problems of decisions.
• 2. Information processing, preparation and decision making. Comprehensive information processing, comparison, clarification of causes are being carried out,

Rice. 1.4.

possible alternative options, criteria are defined. The development of projects, their feasibility study, the definition of common goals and objectives, taking into account available resources, are being carried out. The task of economic analysis at this stage is to choose the best option.

• 3. Organization and implementation of decisions, issuance of commands to the control object to eliminate the identified deviations.
• 4. Calculation and control of the implementation of decisions. The actual effectiveness of solutions is analyzed. One of the most important types decisions are made by the plan, and economic analysis is a tool for substantiating plans, choosing options, assessing the degree of their implementation and the factors that influenced the deviation from the plan.

It is necessary to distinguish between decision-making levels and, accordingly, the distribution of analytical information on these levels (see Fig. 1.6). At all levels of the system, decisions are made that correspond to the available information and production needs.

The enlarged model of the analytical support system (CAO) consists of blocks corresponding to the objects of management and processes of production and economic activity.

Rice. 1.5.

Rice. 1.6. Decision levels

Industrial and economic activity is a superposition of processes on resources. The input is resources, material and material flows, which, passing through the processes, including the production process, come out in the form of results (finished product, profit, financial transactions), completing the old and starting a new cycle of processes.

Both in the control and in the controlled systems, blocks of information are allocated in accordance with the control objects.

Under control objects resources (means of labor, objects of labor, labor and wage, financial resources) and results (product of labor, costs, profits, financial transactions).

Production resources are:

• a) means of labor :
  • - buildings (industrial, residential, etc.),
  • - structures and transmission devices (hydraulic engineering, pipelines, power lines, etc.),
  • - power machines and equipment (heat engineering equipment, complex installations),
  • - working machines (compressor machines, pumps, handling equipment),
  • - vehicles (road transport, industrial transport, etc.),
  • - measuring instruments (devices for electrical and magnetic measurements, optical, light and electron microscopes),
  • - tools and devices (main tool, auxiliary tool);
• b) objects of labor - fuel (solid, liquid); energy (electric, steam, water, compressed air); raw materials and materials (main and auxiliary); spare parts for repairs; container; low-value and fast-wearing items; semi-finished products (purchased);
• v) labor resources - the number of employees of the enterprise by category, age, education, skill level; population movement; work time, his losses; labor productivity in various measures; payroll, its structure by category; the composition of the wage fund, the level of wages;
• G) financial resources - cash on hand, on a current account, in other settlements; receivables, payables and other cash.

The results of production and economic activities are:

• a) product of labor - finished products and works of an industrial nature on the side; finished products - finished products; spare parts; cooperative deliveries released outside the main activity; semi-finished products and products of auxiliary workshops for the side;
• b) production efficiency indicators - the cost of production; profit and profitability;
• v) financial operations - a cycle of operations that complete the use of resources at different stages of the cycle. This includes the formation of own working capital, the use of borrowed funds, accounts payable, the formation of various reserves, depreciation and targeted financing.

The processes of production and economic activity are:

• a) supply - starts with a purchase material assets and ends with their entry into production;
• b) production - covers all operations, starting from the moment the materials enter production and ending with the receipt of finished products at the enterprise's warehouse;
• v) sale - begins with the shipment of finished products and ends with the receipt of proceeds to the settlement account of the enterprise, which ensures cost recovery and the formation of net income;
• G) distribution - starts from the moment the proceeds are received and ends with the creation of prerequisites for the resumption of the production process, which are reflected in the distribution of part of the proceeds from sales to reimburse material costs and restore inventories and, thus, are completed with the start of a new supply cycle.

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Introduction

The market economy necessitates the development of business entities primarily at the micro level, that is, at the level of individual enterprises, since it is enterprises (with any form of ownership) that form the basis of a market economy.
The economy of the state can be simplistically viewed as a set of all kinds of enterprises that are in close production, cooperative, commercial and other relationships between themselves and the state.
In the conditions of the formation and development of a market economy, an established management system, that is, a management system in an organization, becomes an important reality for us. In order for the organization to work effectively in the market, the manager needs to specify the goals and means to achieve the goals. To do this, it is necessary to competently build an organization management system: production management, human resource management, market accounting, needs accounting, competitor analysis, introduction of new information, technical and technological developments. In addition, the leader needs to constantly improve his intellectual, creative and personal development, that is, self-organization and self-development.
A modern manufacturing enterprise is a complex complex, the dynamism and coherence of which is ensured by the control mechanism. Enterprise Management Mechanism- this is, first of all, a hierarchical system of administration of bodies and management structures, with the help of which the main tasks are solved in a coordinated manner and internal communications are achieved, performance is monitored, levers of influence are used, covering the activities of all links and employees of the enterprise - from the worker to the director.
When developing an enterprise strategy, managers must examine the external environment and the situation within the enterprise. It is necessary to identify those internal variables that can be considered as strengths and weaknesses of the enterprise, evaluate their importance and determine which of these variables can become the basis of competitive advantages. For this, a management analysis of the enterprise is carried out. It plays a significant role in business development, as enterprises conduct a comprehensive analysis of the internal resources and capabilities of the enterprise, aimed at assessing the current state of the business, its strengths and weaknesses, identifies strategic issues. This is the relevance of this topic.
The need for management analysis is determined by several factors: when developing an enterprise development strategy and in general for implementing effective management, since it is an important stage of the management cycle; to assess the attractiveness of the enterprise, from the point of view of an external investor, to determine the position of the enterprise in national and other ratings; managerial analysis allows you to identify the reserves and capabilities of the enterprise, determine the direction of adaptation of the internal capabilities of the enterprise to changes in the conditions of the external environment.
As a result of the internal analysis of the enterprise, a number of points can be identified, such as: overestimates or, conversely, underestimates itself; it overestimates or underestimates its competitors; what demands of the market it attaches too much or, conversely, too little importance.
The results of the analysis should make the personnel of the enterprise understand and accept the need for change.
The importance and necessity of conducting management analysis is also determined by the change in management in a transitional economy, the gradual transition from production to marketing orientation of management, combined with a change in planning logic. In modern conditions, when enterprises are limited in their ability to expand their resource potential, an analysis of the internal capabilities and resources of an enterprise should become the starting point for developing an enterprise strategy and planning its activities.

1. The essence of management analysis and its place in the management system

1.1 The essence and purpose of management analysis

Analysis in the narrow sense of the word, it is the division of a phenomenon or object into its constituent elements in order to study them as parts of a whole. Translated from Greek, "analysis" means division, dismemberment.
Such a dismemberment allows you to explore the inner essence of a phenomenon or object, determine the role and significance of each element, accompanied by comments and judgments of the analyst.
Economic analysis- this is a scientific way of knowing the essence of economic phenomena and processes, based on dividing them into components and studying them in all the variety of connections and dependencies.
Economic analysis is divided into financial and managerial (Fig. 1.1).
Financial (external) analysis provides information primarily to those categories of users who do not directly manage the organization, but they are interested in how successful its activities are (banks, suppliers, bondholders, investors, tax authorities, Insurance companies, trade unions, etc.). The well-known limitations of financial analysis are explained by the content of the financial statements on which it is based: firstly, it allows you to analyze only retrospective events, and secondly, its “openness” for external users means only the possibility of obtaining information, but not the availability of sources of achievements in business -activities. Management (internal) analysis is designed to compensate for the shortcomings of the financial and allows you to make informed decisions by internal users (managers of the organization and specialists of certain categories).
The essential classification features that distinguish financial and managerial analysis are shown in Table 1.1.
Table 1.1. Significant characteristics of types of economic analysis

Classification sign	The financial analysis	Management analysis
	For external users	For internal users
Target	Assessment of financial condition and financial viability	Economic substantiation of management decisions
An object	Organization as a whole and by type of activity	The organization as a whole structural units, aspects of activities
Performers	Analysts and managers of interested counterparties and the organization itself	Analysts and managers of the organization itself
Information base	Accounting (financial) reporting, reference information. Open to users	Accounting (financial and management), tax, statistical, production reporting, primary accounting data, reference information, inventory and internal audit reports. Mostly a trade secret
Systematization	Systematically organized (standard accounting forms are used)	Not necessarily systematized (any data is used, including internal management reporting)
Meters	Mainly cost	Cost, natural, labor
Methods	Comparative, structural, dynamic, coefficient, matrix, etc.	Statistical, economic and mathematical, factorial, graphical, matrix, comparative, structural dynamics, coefficient, etc.
View	External retrospective	Internal retrospective, operational and strategic (forward-looking)
Reliability	Mostly subjective	Mostly objective
Decision area	Outside the organization, in the external business environment	Managers, specialists, leaders of all ranks, in the internal business environment

Management analysis is the analysis of business activities in order to make optimal
management decisions, during which the following main tasks:
Qualitative assessment of the reliability and completeness of the information used;
· analytical interpretation of information available in financial, managerial, statistical, production reporting to obtain reliable conclusions from the standpoint of the main user groups;
assessment of indicators and parameters of costs, income and financial results to substantiate management decisions;
monitoring the development of activities to identify untapped opportunities to increase the competitiveness of the organization.
From correctness and effectiveness management analysis depends on the main result - profit, which then becomes an object financial analysis. That is, each of these types of analysis solves its own problem of a unified analysis strategy in the enterprise.
Management analysis carry out all the services of the enterprise in order to obtain the information necessary for planning, monitoring and making managerial decisions, etc.
Management analysis integrates three types of internal analysis - retrospective, operational and perspective, - each of which is characterized by the solution of its own problems. The maintenance of the administrative analysis is presented on fig. 1.2
57
.
The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy. The need for forward-looking analysis that arose with the transition Russian organizations on market conditions of management, translates internal analysis into a new quality, bringing it to the level of managerial analysis. While hindsight answers the question: "How was it?", the prerogative of prospective management analysis is to find an answer to the question: "What if?". As part of a prospective analysis, it is necessary to highlight short and strategic subspecies with their own goals and methods.
Features of management analysis:
Comprehensive study of all aspects of the organization's activities;
integration of accounting, analysis, planning and decision-making in the organization;
use of all available sources of information;
orientation of the results of the analysis to the management of the organization;
lack of regulation from the outside;
maximum secrecy of the results of the analysis in order to preserve commercial secrets;
· the boundaries of information analysis tools extend to almost all aspects of economic life;
· methodological support of analytical procedures includes modern market tools tested in the practice of foreign and domestic analysts;
managerial analysis is mainly predictive in nature, aimed at assessing performance commercial organization in future;
· Analytical procedures are aimed at evaluating business activities, substantiating optimal management decisions based on identifying untapped opportunities.
The object of management analysis are business entities of the economy.
Subject of management analysis- This is the person directly carrying out management analysis.
The subject of management analysis- these are economic processes occurring at the enterprise, socio-economic efficiency and the results of its activities.
The main goal of management analysis- it Information Support making informed management decisions.
Conducting management analysis enterprises of any sector of the national economy allows:
Evaluate the place of the enterprise in the market of this product;
· to analyze the resource opportunities for increasing the volume of production and sales through better use of the main factors of production: means of labor, objects of labor and labor resources;
Evaluate the possible results of production and sales of products and ways to accelerate them;
make decisions on the range and quality of products, launch new samples of it;
Develop a strategy for managing costs in the organization;
Determine a pricing strategy
· analyze the relationship between sales, costs and profits in order to manage the break-even production.
Management analysis uses internal (accounting and off-record) and external information, therefore, the methods used in the course of analytical procedures are diverse and depend primarily on the direction of analysis.
The set of techniques and methods chosen by the analyst and applied in a certain sequence, when studying business activities, constitute management analysis methodology. At each stage of the analysis, appropriate methods. (In Fig. 1.3)
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a list of particular methods of managerial analysis is presented. The most widely used methods are listed below.
Comparison method. This method allows you to determine the general and specific in economic phenomena, to study changes in the objects under study, trends and patterns of their development.
The comparison method is used in the following typical situations:
· evaluation of the plan- comparison of planned and actual values ​​of indicators;
· determination of the development trend of economic processes- comparison of the actual values ​​of indicators with the values ​​of previous reporting periods;
· cost management- comparison of actual values ​​of indicators with normative ones;
· identification of unused reserves- comparison of the values ​​of indicators of different enterprises of the same industry with average data (according to the materials of state statistics or rating agencies);
· choosing the best management solution- comparison of options for management decisions;
· calculation of the quantitative influence of factors on the performance indicator- comparison of performance before and after a change in any factor.
Chain substitution method- universal method of deterministic factor analysis. It is based on the gradual replacement of the base value of each factor by its value in the reporting period. It is assumed that the other factors do not change. This method allows you to identify the impact of changes in factor indicators on fluctuations in the effective indicator. The application of the method of chain substitutions requires knowledge of the relationship of factors, their subordination, the ability to correctly classify and systematize them, since the results of calculations depend on the order of setting.
Absolute difference method is used to calculate the influence of factors on the growth of the effective indicator in deterministic analysis. When using it, the magnitude of the influence of factors is calculated by multiplying the absolute increase in the value of the factor under study by the base level of factors that are to the right of it, and by the current level of factors that are to the left of it in the model. Although its use is limited, due to its simplicity it has gained wide acceptance in economic analysis.
Relative difference method is used to calculate the influence of factors on the growth of the effective indicator in deterministic analysis. In this case, indexes of factors are used that consistently affect the performance indicator.
Log method used to measure the influence of factors in multiplicative models (when the performance indicator is presented as a product of factors). The result of the calculation does not depend on the location of the factors in the model. The method provides high accuracy of calculations. Using the logarithm, the result of the combined action of factors is distributed in proportion to the share of the isolated influence of each factor on the level of the effective indicator. This is its advantage, and the disadvantage is the limited scope of its application. When taking logarithms, not absolute increases in indicators are used, but indices of their growth (decrease).
integral method used to measure the influence of factors in various models. Using this method allows you to get more accurate results of calculating the influence of factors compared to the methods of chain substitution, absolute and relative differences, since the additional increase in the effective indicator from the interaction of factors is not added to the last factor, but is divided equally between them.
Index method. "Index" in Latin - pointer or indicator. Index- this is an indicator of the relative change in a given level of the phenomenon under study in comparison with its other level, taken as the basis for comparison. As such a base, the level for some past period of time (dynamic index) or the level of the same phenomenon in another territory (territorial index) can be used.
Indexes are an indispensable research tool in cases where it is necessary to compare in time or space two sets, the elements of which cannot be directly summarized.
In general, the index method is aimed at solving next tasks:
Characteristics of the general change in the level of a complex socio-economic phenomenon;
· analysis of the influence of each of the factors on the change in the indexed value by eliminating the impact of other factors;
· analysis of the impact of structural shifts on the change of the indexed value.
Average values are used in complex economic analysis to generalize the quantitative characteristics of a set of homogeneous phenomena according to a certain attribute.
When conducting a comprehensive economic analysis, practically all kinds of averages: simple arithmetic mean, weighted arithmetic mean, geometric mean, chronological mean, harmonic mean.
The use of averages in management analysis has its strengths and weaknesses.
Advantage lies in the fact that the calculation of the average value allows you to get a generalized characteristic, and therefore, to identify certain trends and patterns in the development of economic phenomena.
Flaw lies in the fact that the average values ​​smooth out some negative and positive trends in activity within the period under study.
Therefore, using averages in conducting a comprehensive economic analysis, one should disclose their content, supplementing them with average group indicators, and, if necessary, with individual ones.
Relative indicators show the ratio of the magnitude of the phenomenon under study with the magnitude of some other phenomenon or with the magnitude of this phenomenon, but taken for a different period or for another object. They are obtained by dividing one value by another, which is taken as the base of comparison.
grouping- this is a method of dividing the mass of the studied set of objects into qualitatively homogeneous groups according to the corresponding characteristics.
Analytical groupings used to determine the presence, direction and form of communication between the studied indicators. According to the complexity of building a grouping, there are simple and combined.
Simple groupings allow you to study the relationship between phenomena grouped according to one attribute chosen by the analyst.
Via combined groupings complex relationships between phenomena are explored. To do this, the data set is divided into groups according to one attribute, and then within each group - according to another attribute.
A technique for constructing and analyzing a grouping in general terms.
1. Determining the purpose of the analysis.
2. Collection of the necessary data on the entire set of objects.
3. Ranking of a set of objects according to a grouping attribute.
4. The choice of the population distribution interval and its division into groups.
5. Determination of average group indicators by grouping and analyzed characteristics.
6. Analysis of the obtained average values, determination of the relationship between the studied indicators.
balance method serves mainly to reflect the ratios, proportions of two groups of interrelated economic indicators, the results of which should be identical.
It is widely used in the analysis of the provision of an enterprise with labor, financial resources, raw materials, fuel, materials, fixed assets, etc., as well as in the analysis of the completeness of their use. As an auxiliary tool, the balance method is used in the analysis to verify the correctness of determining the influence of various factors on the increase in the value of the effective indicator. In deterministic analysis, the algebraic sum of the magnitude of the influence of individual factors must correspond to the magnitude total growth performance indicator
tricks correlation analysis are used when the relationship between indicators is incomplete, probabilistic.
Pair correlation- this is the relationship between two indicators, one of which is factorial, and the other is effective. Multiple Correlation arises from the interaction of several factors with the performance indicator.
Necessary conditions for applying correlation analysis:
1) the presence of a sufficiently large number of observations on the magnitude of the studied factor and performance indicators;
2) the factors under study should be quantified and reflected in various sources of information.
Graphic method. Graphs represent a scale image of indicators, numbers using geometric signs (lines, rectangles, circles) or conditionally artistic figures. They are of great illustrative value. Thanks to them, the studied material becomes more intelligible and understandable.
The analytical value of the graphs is also great. In contrast to the tabular material, the graph gives a generalized picture of the position or development of the phenomenon under study, allows you to visually notice the patterns that contain numerical information. The graph shows trends and relationships of the studied indicators more clearly.
Simulation. The solution of many problems of management analysis is possible only with the use of economic and mathematical modeling, the construction of simulation models and systems that allow predicting financial results under conditions of uncertainty and risk. The development of information technology makes it possible to use the results of research in the field of building simulation models capable of solving weakly structured problems. Simulation modeling (scenario method, situational method, positioning) provides an opportunity to experiment with production and financial processes (existing or proposed) in cases where it is either impossible or impractical to do this on a real object, namely:
describe the behavior of the system;
construct theories and hypotheses that can explain the observed behavior;
· use these theories to predict the future behavior of the system, i.e. those impacts that may be caused by changes in the system or changes in the way it functions.
Simulation modeling draws heavily on computer systems theory, mathematics, probability theory, and statistics. In the process of building a simulation model, at the same time, regression and correlation types of analysis can be used.
Available in this area scientific results should also be used in the management accounting system.
Heuristic methods in the analysis of economic activity. Heuristic methods refer to informal methods for solving economic problems. They are mainly used to predict the state of an object under conditions of partial or complete uncertainty, when the main source of obtaining the necessary information is the scientific intuition of scientists and specialists working in certain areas of science and business.
The most common of these is method expert assessments . Its essence lies in the organized collection of opinions and proposals of specialists (experts) on the problem under study with subsequent processing of the received answers. The basis of this method is a survey of specialists. The survey can be individual, collective, face-to-face, correspondence, anonymous, etc. The organizers of the survey determine the object and objectives of the examination, select experts, check their competence, analyze and summarize the results of the examination.
Parametric method used in the optimization of economic systems. It is based most often on parametric programming. The parametric method is used to identify a system of optimal solutions (each of which corresponds to a certain combination of problem conditions), depending on the change in one or more parameters. Such a system of optimal solutions constitutes a zone of uncertainty, the analysis of which makes it possible to abandon some of the options and thereby simplify the solution of the problem.
An important area of ​​the parametric method is also stability analysis of solutions to optimization problems. The purpose of such an analysis is to determine the interval (range) of values ​​of a particular parameter within which the solution remains optimal.
cluster method(analysis) data clustering) is the task of partitioning a given sample of objects (situations) into non-intersecting subsets called clusters, so that each cluster consists of similar objects, and the objects of different clusters differ significantly.
Dispersion method- a method of establishing the structure of the relationship between the effective feature and factor features. The solution of the problem of measuring the relationship is based on the decomposition of the sum of squared deviations of the observed values ​​of the resulting feature from the total average into separate parts that cause a change in this feature.
Matrix method- analysis based on the application of the theory of matrices, according to which the parameters of the model elements that make up economic systems are calculated.
Mathematical programming A method of operations research that addresses the problem that optimal cost is typically subject to certain constraints. Mathematical programming includes linear, quadratic and dynamic programming.
Operations research- a set of methods (mathematical programming, graph theory, game theory, decision theory, pattern recognition theory, etc.) used in the development and decision-making system.
Scenario Method(method "if, then") uses a situational approach to making strategic decisions.
situational method- assessment of possible changes in the company's activities, taking into account the influence of existing external factors, i.e. factors that the company has little or no control over. Also, situational analysis is a stage of the marketing planning process, at which the external environment and the market are understood, opportunities and threats are identified, and the company's competitive position is assessed.
Positioning- the last stage of making strategic decisions, the totality of which the firm uses in an effort to evoke the desired response from the target market. This stage is followed by the direct development of the marketing mix. Also, positioning is marketing and promotional activities to provide a company, product, service with a certain place, a niche in the market, competitiveness, expansion of the clientele, potential consumers.
Ranging(method ranking) - the distribution of economic values ​​by increasing or decreasing indicators characterizing one or another of their properties, qualities. Since measurement is not always possible in economics, many economic quantities simply have to be compared with each other and arranged in a certain order, i.e. rank. In economic and mathematical modeling, such ordering is applied, for example, to indicators of product quality, indicators of personnel preparedness, the degree (level) of fulfillment of the plan by enterprises, the urgency of certain needs, etc.
Also, ranking is the arrangement of system elements according to rank, according to signs of significance, scale; establishing the order of location, place of persons, problems, goals and objectives, depending on their importance, weightiness.
Scoring method- a method of analytical evaluation of the object of study by a combination of factors in accordance with the scale for evaluating these factors in terms of the degree of complexity and the specific weight of each factor.
Questionnaire- a means of obtaining information for the survey, used in economic, sociological, socio-psychological, demographic research. During the survey, each person from the group selected for the survey must answer the questions of the questionnaire. Questions are open(a free answer is given) and closed(the answer consists in choosing from several statements proposed in the questionnaire).
Survey- a method of obtaining sociological information about the various needs or satisfaction of the surveyed groups. Surveys can be conducted by the method of questioning or the method of interviewing.
Also, with the help of a survey of consumers, it is determined with what qualities, opportunities the consumer associates a brand of a well-known product.
An analytical study, its results and their use in production management must comply with certain methodological principles.
1. State approach. Evaluation of the results of the organization's activities should take into account its compliance with the requirements of the legislation, state economic, environmental and social policies.
2. scientific character. Economic analysis takes into account the requirements of economic laws, provides for the use of modern relevant methods of economic research.
3. Complexity. This is the main quality of economic management analysis, which consists in considering all aspects of the activity of the object under study, all causal relationships of individual elements of the economic system.
4. Consistency. Each object under study is considered as a complex dynamic system consisting of elements related to each other and to the external environment.
5. Objectivity, specificity, accuracy. The results of the analysis should reflect the objective reality and be based on reliable information and accurate analytical calculations.
6. Effectiveness. The analysis should actively influence the course of the production process and its results, timely identify shortcomings in the work and reserves for improving its performance, and inform the management of the organization.
7. planning. The analysis should comply with the action plan, which lays down the terms of work, performers and forms of control over the reliability of the results obtained.
8. Efficiency. The analysis should be carried out quickly and clearly, excluding questions that obscure the essence of the problem under study. This ensures the effectiveness of the management decision being made.
9. Democracy- involves participation in the analysis of a wide range of employees of the enterprise, which ensures a more complete identification of best practices and the use of available on-farm reserves.
10. Efficiency. The cost of analysis should be significantly less than the effect obtained from it.
Development and implementation of a management analysis system at enterprises should be based on following principles:
managerial analysis acts in the unity of the analysis of production and financial indicators for making tactical and strategic management decisions on the effective functioning of the enterprise in market conditions;
management analysis should be comprehensive, which involves the study of the economic and technical aspects of production, as well as the relationship with it social and natural conditions;
· consistency implies the analysis of the enterprise as an integral system.
1.2 Management analysis as a function of management

Control functions appeared as a result of the division, specialization of managerial work, since the effectiveness of such an approach to managing an organization, in which powers are delegated, has been proven.
Analysis, including management, is one of the functions of management (Fig. 1.4).
Management analysis is the basis of the management process, because:
1) management analysis is one of the functions of management - the management process;
2) management analysis permeates the entire management process. He precedes decisions and actions, justifies them, controls their implementation and argues for measures to improve the efficiency of the organization during subsequent decision-making;
3) analysis (in particular, managerial) as an independent type professional activity can be represented in the organization by a separate regular activity of the administrative apparatus.
Economic management analysis in the management process acts as feedback element between the master and the controlled system.
Control system- this is a set of bodies (management of the enterprise at different levels), means, tools and methods of management.
Managed system- this is an economic process (most often, a production process).
Management analysis allows you to reduce the uncertainty of the initial information and the risk associated with choosing the right decision.
The success of entrepreneurial activity is largely determined by the validity of management decisions generated by the management of the enterprise. However, often the decisions made by management do not have the proper business case. This is explained, in our opinion, two reasons:
1) managers rely more on their organizational skills, intuition and experience than on accounting data;
2) in setting up accounting, including in-house accounting, enterprises are guided mainly by the need to submit financial statements to the tax authorities and comply with the requirements of tax legislation in terms of recognizing certain expenses for tax purposes.
First step creating a management system is to establish its standards. This is the stage of defining benchmarks against which the performance of the system will be evaluated and monitored. When defining standards, the goals of the system functioning are taken as a basis. They can be described using quantitative, qualitative and temporal variables. Usually the goals are specified in the plans, programs of the system.
Programs and plans are developed with the participation of analysts, whose tasks are to substantiate planned indicators and model possible results of activities. Setting standards provides a starting point against which plans are measured and progress is made towards the intended goal.
Once standards have been set and activities have begun, management second phase - observation and verification. Examination is a set of measures aimed at ensuring regular monitoring and periodic examination of the work, the functioning process and the results of the economic system. Observation and verification give the analyst the necessary information, and also allow you to adjust the analysis methods and tools used at the planning stage.
Analysis of the organization's performance indicators characterizes third stage management process - measurement of actually achieved results. When comparing the achieved results with the standards set at the first stage, first of all, the scales of permissible deviations are established.
Deviation size depends on:
characteristics of the reference standard itself. For example, deviation from the interval value of the mandatory economic standard is unacceptable. The deviation from the established amount of risk should be within the limits set by the management of the organization, and all fluctuations are subject to strict control, since they affect the sustainability of the activity as a whole. The amount of administrative costs is a less significant factor and, accordingly, is analyzed with less prejudice;
· scales of financial and economic activity of indicators. The larger the functioning system, the higher the risks and the greater the likelihood of deviation from the standards;
· adopted system development strategy. If an enterprise chooses to expand its market position as a strategy, then very often the determination of a decrease in the profitability of certain types of products is a positive factor, because it enables the enterprise to sell its products to a greater extent at an acceptable price for the consumer and occupy a large niche in the commodity market.
The final stage- implementation of the necessary corrective actions - implies analysis of the relationship of identified deviations with previous actions to implement the management process organization. The deviations revealed at the third stage determine the direction of corrective actions:
if deviations are minor, management may not make adjustments;
If deviations are significant, they can be eliminated either by bringing the actual results to the level of standards, or by adjusting the standards themselves. In both cases, a justification is provided based on the results of the economic analysis;
An extreme case of assessing the management process under consideration may be an opinion about the incorrect setting of the very goal of the activity. Then the organization's development strategy is subject to adjustment (change in the target group of customers, their industry affiliation, change in sales markets, other business organization) or a decision is made to liquidate the business.
1.3 Directions and main stages of management analysis

Directions of management analysis directly related to the processes of production and economic activities of the organization and the resources used in these processes.
Economic analysis always serves the goals of management as a means of substantiating management decisions at all stages of the organization's activities.
Let us reflect in the form of a block diagram all the processes of the production and economic activities of the organization in relation to resources.
Industrial and economic activity is a superposition of processes on resources. "Input" are resources, material flows. Resources pass through various processes, including production. Then they "come out" in the form of results (finished products, profits, financial transactions).
Representation of the management process in the form of blocks makes it possible to trace in detail all areas of economic analysis arising in each block, and more clearly track the objects of managerial and financial analysis.
Directions of management analysis enterprises are resource analysis (1, 2, 3) and results analysis (5, 6). If we turn to the processes of production and economic activity, then the areas of managerial analysis will cover the flows of groups "A" and "B", and also partially - "C".
All other elements belong to the field of financial analysis.
For a qualitative management analysis of all the above areas, it must be carried out, observing the following main stages.
1. Setting the purpose of the analysis. Development of tasks for its implementation. Formulation and coordination of the task with the customer.
2. Organization of the analysis process. Issues are resolved: coordination of tasks with the customer, determination of the circle of specialists, coordination of work deadlines, drawing up a work schedule, determining the form of presentation of the material.
3. Selection of the system of indicators required for this analysis.
4. Selection of sources of information.
5. Processing and analysis of the received information.
6. Carrying out settlement and analytical procedures:
o assessment of the state of the issue at the time of making a management decision;
o assessment of the effectiveness of the functioning of the object of analysis;
o detailed analysis;
o study of cause-and-effect relationships within the object, conducting factor analysis, identifying and systematizing the most important factors.
7. Formulation of analysis results.
8. Development of recommendations based on the results of the analysis:
o systematization of positive and negative factors in the development of the economic system;
o proposals for the search, identification and mobilization of reserves to improve the efficiency of the functioning of the economic system.
9. Options tree. Development of the largest possible number of management decisions in accordance with the results of the analysis.
10. Analysis of options. Comparative analysis of the developed options according to the established criterion (system of indicators). Choosing the best option.
11. Implementation of the selected option. Registration of the results of the analysis, transfer of the project to the customer, implementation of the solution.
12. Analysis of the effectiveness of a management decision:
o analysis as a continuous process of comparing performance;
o final analysis based on the results of the implementation of the solution;
o analysis of the performance of business plan indicators;
o correction of the decision.
The composition and content of the analysis stages are determined by the analyst based on the efficiency criterion. Applied to economic analysis efficiency can be described by the simultaneous observance following conditions:
· sufficiency of results of the analysis for acceptance of the administrative decision;
· efficiency;
rational (reasonable) cost of the analysis.
1.4 Economic and technical and organizational features of various industries for the purposes of management analysis

Satisfaction of the whole variety of material and non-material human needs gives rise to the presence of a large number of enterprises that produce a wide variety of goods, works, services or are engaged in their promotion to the final consumer.
Currently, all institutions, enterprises and organizations operating in Russia classified by type economic activity .
Industrial enterprises can carry out their activities in the mining and processing industries.
As part of extractive industry allocate:
· extraction of coal, brown coal and peat;
· Extraction of crude oil and natural gas, provision of services in these areas;
mining of uranium and thorium ores;
mining of metal ores;
extraction of other minerals.
TO processing industries relate:
· production food products, including drinks, and tobacco;
· textile and clothing production;
wood processing and production of wood products;
· pulp and paper production;
Publishing and printing activities;
· production of coke, oil products and nuclear materials;
· chemical production;
production of rubber and plastic products;
· production of other non-metallic mineral products;
metallurgical production and production of finished metal products;
production of machinery and equipment;
production of vehicles and equipment;
processing of secondary raw materials;
· production and distribution of electricity, gas and water;
other productions.
Stand apart from industry rural and forestry and the provision of services in these areas, fishing and fish farming.
In addition to the sphere of material production, there are also industries (types of activity) where enterprises produce work or provide services. This group includes construction, wholesale and retail, transport(land, air, water, auxiliary and additional transport activity), connection.
Other types commercial activities can be conditionally combined into a large group service enterprises:
the operation of hotels and restaurants;
transactions with real estate;
rent of machines and equipment without an operator;
rental of household products and items for personal use;
activities related to the use of computer technology and information technology;
· research and development;
activities for the organization of recreation and entertainment, culture and sports;
provision of personal services;
Provision of other types of services.
It should be noted that financial activities(including financial intermediation, insurance, ancillary activities in the field of financial intermediation and insurance), although it consists in providing certain financial, etc.................

Ministry of Education and Science of the Republic of Kazakhstan

Miras University

Department "Accounting and audit"

LECTURE COURSE

in the discipline "Managerial analysis"

for students of the specialty 050508 "Accounting and audit"

Shymkent 2008

INTRODUCTION

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

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

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

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

1. The essence and purpose of management analysis

Management analysis as a function of management

Principles of organization and features of managerial analysis

Directions and main stages of management analysis

Interaction of management analysis and logistics

. The essence and purpose of management analysis

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

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

Management accounting and analysis are designed to address the issues of cost formation, resource use efficiency, as well as the production and sale of products, however, each of them is aimed at the final result only within their decision objects. That is, management analysis accompanies management accounting, is based on its information, providing management decision-making. This makes it possible, with a common goal, to deepen the consideration of particular issues and contributes to more efficient enterprise management in market conditions.

goal systemmanagement analysis can be represented as follows:

1. assessment of the place of the enterprise in the market of this product:

Determination of the organizational and technical capabilities of the enterprise;

identification of the competitiveness of products, market capacity;

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

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

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

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

) defining the pricing policy;

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

The main tasks of management analysis are:

assessment of the economic situation;

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

preparation of accepted management decisions;

identification and mobilization of reserves to improve the efficiency of economic activity.

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

. Management analysis as a function of management

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

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

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

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

The decision cycle includes the following steps:

) definition of goals and objectives;

) search for alternative courses (options) of action;

) selection of the optimal course of action from alternative options;

) implementation of the selected option;

) comparison of obtained and planned results;

) corrective actions.

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

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

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

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

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

Speaking about the role of economic analysis in the process of managing an organization, the following points should be highlighted:

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

contributes to a better use of resources, identifying unused opportunities, indicating directions for the search for reserves and ways to implement them;

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

. Principles of organization and features of managerial analysis

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

I) management analysis acts in the unity of the analysis of production and financial indicators for making tactical and strategic management decisions on the effective functioning of the enterprise in market conditions;

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

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

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

The subjects of management analysis are management and the auditors and consultants involved by it.

Thus, the following features of management analysis can be identified:

comprehensive study of all aspects of the enterprise;

integration of accounting, analysis, planning and decision making;

use of all available sources of information;

orientation of results to the management of the enterprise;

lack of regulation from the outside;

maximum secrecy of the analysis results in order to preserve commercial secrets.

. Directions and main stages of management analysis

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

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

The enlarged model of the analytical support system (ASS) consists of blocks corresponding to the objects of management and processes of production and economic activity. Production and economic activity is a superposition of processes on resources. The “input” is resources, material and material flows, which, passing through various processes, including production, come out in the form of results (finished product, profit, financial transactions), completing the old and starting a new cycle of processes. The structure of the analytical software system in the form of a matrix block is presented in Table. 1.1.

Table 1.1

Block matrix of the analytical software system

Objects upravleniyaProtsessy production and economic production and economic deyatelnostiResursyproizvodstvaRezultaty deyatelnosti12345678sredstva trudapredmety trudatrudovye resursyFinan-cial-resursyproduktsiyaSebe stoimostpribyl, profitable-nostFinan-cial operatsiiMaterialnye stream) process snabzheniyaA1A2A3A4A5A6A7A8B) proizvodstvaB1B2BZB4B5B6B7B8V process) process realizatsiiV1V2VZV4V5V6V7V8Finansovye potokiG) process calculations and raspredeleniyaPG2GZG4G5G6G7G8

Representation of the management process in the form of blocks, where the objects of management are resources and results at a certain stage of the cycle, makes it possible to trace in more detail all the processes of economic analysis that occur in each block, and to more clearly identify the objects of management and financial analysis.

The objects of managerial, or internal, analysis of the enterprise are resources 1, 2, 3 (funds, objects of labor and labor resources) and results 5 and 6 (products and cost). If we take the processes of the circulation of economic activity, then management analysis covers the material flows of groups "A", "B" and partially "C" (processes of supply, production and partially consumption).

All other elements are in the realm of financial analysis.

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

development of a plan and methods of analysis,

clarification of objects and responsible executors;

collection and evaluation of information; clarification of the methodology and methods of analysis;

processing of information and solution of the presented analytical problems;

formulation of conclusions and proposals.

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

) definition of goals and objectives of the analysis;

) set of analysis indicators;

) the scheme, sequence and frequency of the analysis;

) methods of obtaining information;

) processing and analysis of the received economic information;

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

) the procedure for reporting the results of the analysis.

. Interaction of management analysis and logistics

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

Management analysis is considered as an internal analysis of the processes that arise in the course of economic activity. economic entity. Logistics can act as a functional subsystem of management analysis that collects, processes and provides data necessary for operational management and strategic planning.

Logistics solves local issues within individual links. The division into links facilitates the collection and classification of information during the analysis. The logistics system within one enterprise is a connecting element between production and management links. This allows a holistic view of the economic entity in terms of the effectiveness of the implementation of programs to optimize production, cash and information flows.

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

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

analysis and evaluation of inventory planning;

analysis of customer service schedules;

analysis of project plans for the placement of storage facilities. Evaluation of the effectiveness of warehouse processing, packaging management;

analysis of maps of production reserves and technological maps stock handling;

demand analysis and forecasting;

personnel analysis;

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

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

. Management analysis and controlling

The art of economic management lies in the ability to foresee the economic and commercial situation, to take timely measures to optimize the cost-benefit ratio and thereby achieve the goal, having received the desired profit. Controlling and managerial analysis is the mechanism of this art.

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

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

Management analysis is designed to address issues of cost formation, resource efficiency, as well as the production and sale of products.

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

Comparison of managerial analysis and controlling according to essential criteria is carried out in Table. 1.2.

Table 1.2

Comparative characteristics of management analysis and controlling

Feature Management analysis Controlling Subject A set of objects in the process of the entire production management cycle An enterprise management process, including setting goals, formulating a strategy, developing strategic and tactical plans, control and analysis of deviations of actual results from the intended goals management process to achieve the goals of the enterpriseTasksAssessment of internal and external factors; assessment of general trends in the development of economic processes; assessment of reserves for increasing production efficiency Coordination of management activities to achieve the goals of the enterprise; formation and development of an integrated planning system; information support for managerial decision-makingBasic methodsClassical methods of analysis: comparison, factorial deterministic and stochastic (correlation) analysisABC-analysis; margin analysis; method of calculating coverage amounts; investment calculation method

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

LECTURE 2. MAIN FACTORS AND CONDITIONS FOR THE ORGANIZATION OF MANAGEMENT ANALYSIS

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

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

. Features of the organization of management analysis in business entities of various types

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

availability and level of development of the management accounting system;

organizational and legal form and scope of the enterprise;

structure of subjects of management analysis, etc.

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

If there is a management accounting system in the enterprise, it is necessary first of all to assess the compliance of the existing information support system with the goals of management analysis. In the case of full satisfaction of information needs with management accounting data when making decisions, the work of organizing and conducting internal management analysis is greatly simplified. An insufficient level of development of management accounting leads to the formation of an incomplete, fragmented information base. In this case, the process of organizing management analysis will require a lot of labor, primarily aimed at reorganizing the information analytical support system.

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

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

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

) legal entities on whose property their founders have the right of ownership or other real right (state and municipal unitary enterprises);

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

Of course, the organization of a management accounting and analysis system is more appropriate for legal entities of the first group operating on the basis of collective management (corporate form) in order to make a profit. At the same time, the goal, tasks and directions of the organization of managerial analysis will be determined by managers and proceed primarily from the priority of the interests of the owners.

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

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

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

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

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

Satisfaction of the whole variety of material and non-material human needs gives rise to the presence of a large number of enterprises that produce a variety of goods, products, works, services or are engaged in their promotion to the final consumer.

At present, all functioning organizations and enterprises are classified according to types of economic activity, of which there are about nine hundred.

Industrial enterprises can carry out their activities in the mining and processing industries.

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

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

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

In addition to the sphere of material production, there are also industries (types of activity) where enterprises perform work or provide services. This group includes construction, wholesale and retail trade, transport (land, air, water, auxiliary and additional transport activities), communications.

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

It should be noted that financial activity (including financial intermediation, insurance, ancillary activities in the field of financial intermediation and insurance), although it consists in the provision of certain financial services, is an independent area of ​​functioning.

Exclusively under the jurisdiction of the state and on the financing of the budget are such activities as public administration and ensuring military security; compulsory social security; activities of extraterritorial organizations. Education, health care, provision of social services; provision of other communal and social services.

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

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

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

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

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

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

LECTURE 3. INFORMATION SUPPORT FOR MANAGEMENT ANALYSIS

1. Classification of information support

Information requirements for management analysis

Accounting is the basis of the information base of management analysis

The role of trade statistics in the organizational support of management analysis

The influence of information technology on the organization of management analysis

. Information support classification

The collection and evaluation of information is one of the first stages of analysis, which determines the correctness of its conclusions, and, consequently, the validity of managerial decision-making. The information base of management analysis is all information about the activities of the enterprise.

To create an analysis information base, you must:

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

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

clarify on the basis of the adopted methodology the decision methods;

determine the general need for information on tasks;

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

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

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

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

) by saturation: sufficient, insufficient and excessive;

) by objectivity of reflection: reliable and unreliable;

) by the time of formation: primary and secondary;

) by the nature of the application: constant and variable;

) on intended purpose: useful and useless;

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

8) according to the sources of formation: primary and derivative.

The above classification of information on various grounds is not exhaustive and can be supplemented.

. Information requirements for management analysis

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

The analyticity of information is evaluated qualitatively and quantitatively using the following criteria:

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

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

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

the degree of mutual correspondence of various types of information;

comparability of information, i.e. the possibility of using various types of information without additional processing;

degree of reliability (logical and mathematical);

the degree of timeliness of obtaining the required information;

the rhythm of the movement of information flows;

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

sufficiency (as far as the information meets modern requirements and forms the basis for future retrospective analysis);

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

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

. Accounting- the basis of the information base of management analysis

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

The process of developing and making a managerial decision is one of the most time-consuming and responsible parts of managerial work. To make the most effective decisions, managers of different levels of management need the most complete internal information about the enterprise, grouped and presented in a certain way based on the needs of management. And since the main information system enterprise is accounting, then it is internal management accounting that prepares, interprets, summarizes, draws up and transmits information to internal users for further thorough management analysis.

Thus, the main content of the process of making managerial decisions is a constant logically consistent work with internal information (primarily with management accounting information), which is realized through the collection, storage, transmission and analysis of data on the economic activity of the enterprise.

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

Any commercial enterprise when planning the volume of activities, it relies on the expected demand of buyers for its products. Demand is a category that is extremely flexible and sensitive to changes in socio-economic conditions. The elasticity of demand, depending on the impact of a number of factors, opens up an objective possibility of its regulation and scientific prediction of development and forecasting.

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

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

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

collection of versatile statistical information that directly or indirectly characterizes the level, volume and structure of demand, as well as a combination of factors affecting demand;

characteristics of the trading environment;

determination of the level and structure of consumer demand;

study of andmodeling trends and patterns of consumer demand;

identification of imbalances in supply and demand, unsatisfactory demand;

study of the capacity and saturation of the commodity market;

study of social differences in consumer demand;

forecasting demand and its structure;

drawing up forecast balances of supply and demand.

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

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

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

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

The correctness and adequacy of managerial decision-making depends on the accuracy of the results obtained in the process of analysis, so the use of information technology increases the efficiency of analytical work.

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

The basic software tools for creating functional software for AWS analytics are software tools for preparing texts (text editors or word processors), software tools for preparing spreadsheet documents (spreadsheet processors or electronic statements), software tools for automating work on creating and maintaining databases, search for the required information for the preparation of various documents. Integrated functional software packages, which include a word processor, a spreadsheet, a database management system (DBMS), as well as a special command file for setting the software for a specific information processing mode, have become widely used in practice. This allows you to organize the work of the analyst on the workstation in the "menu" mode with maximum consideration of his professional requirements, combining holistic processing of numbers, texts and graphics, as well as other business information.

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

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

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

increasing flexibility in management;

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

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

1. Analysis of the organizational and technical level

Analysis of other production conditions

. Analysis of the organizational and technical level

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

Distinguish OTU of production and enterprise.

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

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

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

An analysis of the GTC of an enterprise is an analysis of a specific manifestation of scientific and technological progress at a given enterprise. Its purpose should be to study the perfection of the applied management methods, the technical base of the enterprise, the progressiveness of technological and organizational methods that led to the rational use of material and labor resources.

Analysis tasks:

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

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

a summary assessment of the state of the enterprise's OTC;

analysis of the effectiveness of the achieved level;

clarification of the degree of influence of the OTC of production on the performance indicators of the enterprise as a whole;

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

The analysis of the GTC of the enterprise is reduced to the following main areas:

) analysis of the management of a commercial organization;

) assessment of the level of organization of production;

) study of the level of labor organization;

) analysis of the level of production technology;

) assessment of the level of production technology;

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

A number of indicators can be calculated for analysis in the above areas (Appendix 1).

2. Analysis of other production conditions

TOOther conditions of production include foreign economic relations of a commercial organization, social conditions and the use of the human factor, natural conditions and the rationality of environmental management.

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

It is expedient to carry out the analysis of foreign economic activity of an enterprise in the following areas:

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

characteristics of the dynamics and implementation of the plan for foreign economic activity of the enterprise;

assessment of the rationality of the use of working capital in exports and imports (determination of the degree of turnover of working capital, analysis of overhead costs for exports and imports; calculation of the efficiency of exports and imports of goods);

analysis of financial results and profitability of foreign economic activity;

diagnostics of the financial condition of the enterprise;

generalization of the results of the analysis and development of measures to ensure sustainable development, increase the efficiency of activities, improve the financial condition.

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

Foreign economic activity is more than domestic, subject to country, geographic, political risks, which implies the influence of additional factors. Determining the share of influence of these factors on the volume of foreign economic activity due to their probabilistic nature (the stochastic nature of the dependence) is rather problematic.

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

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

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

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

analysis social structure collective;

evaluation of results social development;

study of working conditions;

analysis of the system of social benefits and payments;

assessment of the effectiveness of planning the social development of the enterprise.

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

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

level and other conditions of production

analysis of the effectiveness of environmental protection measures;

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

control production cost cost

LECTURE 5. METHODS OF ACCOUNTING AND ANALYSIS OF PRODUCTION COSTS

1. Calculation and classification of costs

Objects of calculation and their role in management analysis

Full and limited cost

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

. Calculation and classification of costs

Cost accounting for production and costing of products is one of the most important sections of management accounting. In the current practice, costing is a system of calculations, the main purpose of which is to determine the cost of a unit of the calculation set. In a broad sense, the costing process consists in comparing costs with a set of costing objects.

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

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

completeness of reflection in the accounting of all business transactions;

correct attribution of expenses to reporting periods;

distinction in accounting for current production costs and capital investments;

regulation of the composition of the cost of production.

These calculations are the basis for making a large number of management decisions. They are used in assessing the implementation of the plan at cost, in calculations economic efficiency innovations, in determining the value of costs in work in progress and losses from marriage, in pricing and profitability control.

Of great importance in the calculation, the formation of information on costs for managerial analysis, the result of which will be the most effective version of a managerial decision, is their scientifically substantiated classification. Grouping characteristics can be very diverse: according to economic elements, costing items, economic role in the production process, the method of inclusion in the cost of production, in relation to the volume of production, etc.

. Objects of calculation and their role in management analysis

Vas objects of calculation - cost carriers are the entire volume of manufactured products, the volume of products sold, individual products, the release of which is the purpose of the enterprise. In cases where the use of the quantity of products or their components for internal control of the efficiency of production and evaluation of the effectiveness of decisions made is impossible or largely conditional, parts, assemblies, certain types industries, centers, individual technological processes and operations.

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

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

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

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

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

mass production of various products, i.e. serial production (for example, confectionery and garments, fancy goods, spare parts, etc.).

The listed types of industries can be divided into homogeneous and heterogeneous, and according to the nature of the relationship between products, they can be divided into complex and non-complex. Homogeneous industries include enterprises with mass and high-quality production of the same type of products, and heterogeneous - serial and single production.

For enterprises with mass production, the object of accounting and analysis can be a detail. Since there are few of them, every detail and type of product produced can be taken into account and analyzed. This is the best and most efficient option.

In serial production, the nomenclature increases, and detailed accounting becomes impossible, therefore, the costs of a representative product or a typical assembly are studied.

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

For all types of production, a generalizing quality indicator is the cost per unit of output.

The whole variety of industries on a technological basis can be divided into two main types:

) industries in which the final product is obtained by sequential processing of raw materials and materials in the course of interconnected processes, processing stages and manufacturing stages (most chemical industries, food industries, brick production, etc.);

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

Differences in technological features assume the existence of different objects and the use of different methods of calculation. Allocate transfer (per-process) and order-by-order method.

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

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

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

. Full and limited cost

Based on the composition of the included elements, the cost estimates can be complete and abbreviated.

Complete costing systeminvolves the attribution of all costs to the cost: direct variable costs are immediately attributed to objects, indirect ones are grouped according to the places of formation and responsibility centers, and then distributed in proportion to a certain base:

(Direct variables + Indirect variables proportional +

indirect constants).

When making managerial decisions, direct costs, which directly give an increase in finished products, should be given special attention. These include material costs and labor costs. The value of the former depends on forecast estimates of the volume of production; replenishment capacity and supplier reliability; prices for raw materials and materials, as well as from rationing and control over their spending.

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

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

Reduced Cost Calculationcalculated on the basis of only part of the costs:

(Direct variables + Indirect variables proportional).

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

The method of accounting for variable costs is extremely useful for making internal management decisions, as it allows an isolated assessment of only those resources from the use of which there is a direct return in the form of specific products produced. However, Russian law and, as a rule, accounting standards in the West do not allow it to be used in the preparation of external financial statements and the calculation of taxable income in order to avoid its underestimation.

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

The traditional definition of variable costs assumes a linear relationship between costs and output. Variable costs with a linear relationship are easy to analyze and predict when planning and controlling costs. Non-linear costs are difficult to plan, but they must also be taken into account when making management decisions. The linear approximation method allows you to turn variable costs with non-linear dependencies into linear ones. For this method, the concept of "relevant levels" is used.

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

Fixed costs remain the same for a certain relevant level of output within a limited period of time. For the purposes of planning and management, the annual period of time is most often used; fixed costs are expected to remain constant within this period.

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

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

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

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

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

Cost-Volume-Profit Analysis

Reserves for cost reduction and their comprehensive assessment

Firm's internal reporting

. Off-budget and budget planning. Types of budgets

Planningalong with control is one of the most important functions of management and is a process of determining the actions to be performed in the future. Plans are operational, administrative, strategic. To implement the strategy, enterprises develop programs (main activities). Most large organizations use a formal system in which the financial and other consequences of revising current programs or proposed new programs are projected over several years. This projection is called long term plan. Typically, the programming process begins a few months before the start of the annual budget. Formal preparation of the program begins when the top management, based on the results of the analysis, determines the need to change the main goals and strategy. The proposals are then sent to operational managers who prepare specific programs in areas identified by senior management. Further, the proposed programs are discussed with senior management, and as a result, a set of programs for the organization as a whole appears. The approved programs become the basis for the preparation of the annual budget.

In management accounting as an independent subsystem of accounting, the term "budget" is close to the term "estimate" (calculation of future income and expenses). Budgetis a financial plan of action for the coming period in economic terms. It allows you to coordinate the economic interests of various departments and agree on various goals.

The functions of the budget are as follows:

) planning the next annual business operations that ensure the achievement of the goals of the organization;

) coordination of activities of various departments;

) bringing plans to various responsibility centers;

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

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

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

) a tool for training managers.

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

Management analysis is an analysis of business activity in order to make optimal management decisions, during which the following main tasks are solved:

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

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

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

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

The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy.

The need for prospective analysis, which arose with the transition of Russian organizations to market economic conditions, translates internal analysis into a new quality, bringing it to the level of managerial analysis. While hindsight answers the question: "How was it?", the prerogative of prospective management analysis is to find an answer to the question: "What if?". As part of a prospective analysis, it is necessary to single out short-term and strategic subspecies, which have their own goals and methods.

Features of managerial analysis:

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

maximum secrecy of the analysis results in order to preserve commercial secrets;

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

The object of management analysis are economic entities.

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

The subject of management analysis is the business processes taking place at the enterprise, socio-economic efficiency and the results of its activities.

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

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

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

Management analysis uses internal (accounting and extra-accounting) and external information, so the methods used in the course of analytical procedures are diverse and depend primarily on the direction of the analysis.

Management analysis is divided into sociological and analytical methods.

Sociological methods:

• 1) Survey method - focused on obtaining information from direct participants in the processes or phenomena under study. This method has several types: group and individual questioning; mail, press and telephone survey; formalized, focused and free interviewing.
• 2) Observation method - focused on a fairly extended collection of information, carried out simultaneously with the development of the studied phenomena (problems). Types of observation: field and laboratory, systematic and non-systematic, included and not included, structured and unstructured.

Experimental method - focused on checking the viability of the phenomenon (problem) under study. Types of experiments: field, laboratory, linear, parallel, etc.

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

Analytical methods include:

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

The main types of comparisons used in the analysis:

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

Comparison requires ensuring the comparability of the compared indicators (uniformity of assessment, comparability of calendar terms, elimination of the influence of differences in volume and assortment, quality, seasonal characteristics and territorial differences, geographical conditions, etc.).

Index method (decomposition by factors of relative and absolute deviations of the generalizing indicator). It is used in the study of complex phenomena, the individual elements of which are immeasurable. As relative indicators, indices are necessary for assessing the fulfillment of planned targets, for determining the dynamics of phenomena and processes.

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

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

Method of chain substitutions (obtaining corrected values ​​of the generalizing indicator by comparing the values ​​of two adjacent indicators in the substitution chain).

Elimination method (singling out the action of one factor on generalizing indicators of organizational activity).

Graphical method (means of illustration of processes, calculation of a number of indicators, presentation of analysis results). The graphic representation of economic indicators is distinguished by purpose (comparison diagrams, chronological and control schedules), as well as by the method of construction (linear, bar, circular, volumetric, coordinate, etc.). With the correct construction, graphic tools are visual, expressive, accessible, contribute to the analysis of phenomena, their generalization and study.

Functional cost analysis (selection of the most best options determining decisions in the current or planned conditions).

Features of management analysis are:

• - Orientation of the results of the analysis to their management;
• - use of all sources of information for analysis;
• - lack of regulation of the analysis from outside;
• - the complexity of the analysis, the study of all aspects of the enterprise;
• -integration of accounting, analysis, planning and decision making;
• -Maximum secrecy of the results of the analysis in order to preserve commercial secrets.