The term " analysis“has its origins in the Greek language, where the word “analysis” means dismemberment, fragmentation of an object or phenomenon into separate elements for the purpose of a detailed study of this object or phenomenon. The opposite is the concept " synthesis”(it comes from the Greek word “synthesis”). Synthesis is the combination of individual components of an object or phenomenon into a single whole. Analysis and synthesis are two interrelated aspects of the process of studying any objects and phenomena.
Economic Sciences, including economic analysis, belong to the set of humanities, and the object of their research is economic processes and phenomena.
Economic analysis is part of a group of interrelated specific economic disciplines, which, in addition to it, includes control, audit, micro- and other sciences. They study the economic activities of organizations, but each from a certain angle, characteristic only for it. Therefore, each of these sciences has its own independent subject.
Economic analysis(otherwise -) plays an important role in increasing the economic efficiency of organizations, in strengthening their financial condition. It is an economic science that studies economics of organizations, their activities in terms of assessing their work to implement business plans, assessing their property and financial status and in order to identify unused reserves for increasing the efficiency of organizations.
Subject of economic analysis is the property and financial condition and current economic activities of organizations, studied from the point of view of its compliance with the tasks of business plans and in order to identify unused reserves for increasing the efficiency of the organization.
Economic analysis is subdivided on interior And external depending on the subjects of analysis, that is, on those bodies that conduct it. The most complete and comprehensive is the internal analysis carried out by the functional departments and services of a given organization. External analysis, carried out by debtors and creditors and others, as a rule, is limited to establishing the degree of stability of the financial condition of the analyzed organization, its liquidity both at reporting dates and in the future.
Objects of economic analysis are the property and financial position of the organization, its production, supply and sales, financial activities, the work of individual structural divisions organizations (shops, production sites, teams).
Economic analysis as a science, as a branch of economic knowledge, and finally, as academic discipline closely interconnected with other specific economic sciences.
Laughter #1. The relationship between economic analysis and various economic sciencesEconomic analysis is a complex science that uses, along with its own, also the apparatus characteristic of a number of other economic sciences. Economic analysis, like other economic sciences, studies the economics of individual objects, but from a point of view unique to it. It gives an assessment of the state of the economy of a given object, as well as its current economic activity.
The word "method" came into our language from the Greek language. Translated, it means “the path to something.” Consequently, the method is like a way to achieve a goal. In relation to any science, a method is a way of studying the subject of this science. The methods of any sciences are based on a dialectical approach to the study of the objects and phenomena they consider. Economic analysis is no exception here.
The dialectical approach means that all processes and phenomena taking place in nature and society should be considered in their constant development, interconnection and interdependence. Thus, economic analysis studies indicators characterizing the activities of any organizations, comparing them over several reporting periods (in dynamics), as well as their changes. Next. Economic analysis considers various aspects of an organization’s activities in unity and interconnection, as elements of a single process. So, for example, the sales volume of a product depends on its output, and the fulfillment of the planned target for profit depends mainly on
The method of economic analysis is determined by its subject and the challenges facing him.
Methods and techniques, used in, are divided into traditional, statistical And . They are discussed in detail in the relevant sections of the site.
In order to practically implement the use of the method of economic analysis, certain techniques have been developed. They represent a set of methods and techniques used to optimally solve analytical problems.
The methods used in economic analysis at certain stages of analytical work involve the use of various techniques and methods.
The key point of the method of economic analysis is the calculation of the influence of individual factors on economic indicators. The relationship of economic phenomena is a joint change in two or more of these phenomena. There are various forms of interconnections between economic phenomena. The most significant among them is the causal relationship. Its essence lies in the fact that a change in one economic phenomenon is caused by a change in another economic phenomenon. Such a relationship is called a deterministic relationship, otherwise known as a cause-and-effect relationship. If two economic phenomena are connected by such a relationship, then the economic phenomenon, the change of which causes a change in the other, is called the cause, and the phenomenon that changes under the influence of the first is called the effect.
In economic analysis, those signs that characterize the cause are called factorial, independent. The same signs that characterize the investigation are usually called resultant, dependent.
See further:So, in this paragraph we examined the concept of a method of economic analysis, as well as the most important methods (methods, techniques) used in analyzing the activities of an organization. We will consider these methods and the order of their use in more detail in special sections of the site.
The most complete and profound is the internal (on-farm) analysis, carried out, as a rule, by the functional departments and services of a given organization. Therefore, internal analysis faces much more numerous tasks than external analysis.
Of the listed tasks of internal economic analysis main task is to identify reserves in a given organization.
External analysis faces, essentially, only one task - assessing the degree both at a certain reporting date and in the future.
The results of the analysis are the basis for the development and implementation of optimal ones that contribute to increasing the efficiency of organizations.
In the process of economic analysis, we use methods of induction and deduction.
Induction method(from particular to general) assumes that the study of economic phenomena begins with individual facts and situations and moves on to the study of the economic process as a whole. Method or deduction(from general to specific) is characterized, on the contrary, by a transition from general indicators to specific ones, in particular to the analysis of the influence of individual ones on general ones.
The most important method when conducting economic analysis is, of course, the deduction method, since the sequence of analysis usually involves a transition from the whole to its constituent elements, from synthetic, generalizing indicators of an organization’s performance to analytical, factor indicators.
When an economic analysis is carried out, all aspects of an organization’s activities, all processes that make up the organization’s production and commercial cycle, are examined in their interrelation, interdependence and interdependence. Such a study represents a key point in the analysis. It's called .
After the analysis is completed, its results must be presented in a certain way. For these purposes, explanatory notes to annual reports are used, as well as certificates or conclusions based on the results of the analysis.
Explanatory notes intended for external users of analytical information. Let's consider what the content of these notes should be.
They should reflect the level of development of the organization, the conditions in which its activities take place, it should be characterized, data on the sales markets for products, etc. Information should also be provided on what stage each type of product is on the market. (These include the stages of introduction, growth and development, maturity, saturation and decline). In addition, it is necessary to provide information about the competitors of this organization.
Data on key economic indicators should then be presented for several periods.
The factors that influenced the organization’s activities and its results must be indicated. You should also list those activities that are planned to eliminate shortcomings in the organization’s activities, as well as to improve the efficiency of these activities.
Certificates, as well as conclusions based on the results of the economic analysis, may have more detailed content compared to explanatory notes. As a rule, certificates and conclusions do not contain generalized characteristics of the organization and the conditions of its functioning. The main emphasis here is on describing reserves and ways to use them.
The results of the study can also be presented in textless form. In this case, the analytical documents contain only a set of analytical tables and there is no text characterizing the economic activities of the organization. This form of reporting the results of an economic analysis is currently being used more and more widely.
In addition to the considered forms of registration of analysis results, the most important of them are also included in certain sections economic passport of the organization.
These are the main forms of generalization and presentation of the results of the economic analysis. It should be borne in mind that the presentation of material in explanatory notes, as well as in other analytical documents, must be clear, simple and concise, and must also be linked to analytical tables.
Economic analysis can be divided into various types according to certain characteristics.
First of all, economic analysis is usually divided into two main types - financial analysis And management analysis- depending on the content of the analysis, the functions it performs and the tasks facing it.
Financial analysis , in turn can be subdivided into external and internal. The first is carried out by statistical authorities, higher organizations, suppliers, buyers, shareholders, audit firms, etc. The main one the task of external financial analysis is, its and. It is carried out within the organization itself by its accounting department, financial department, planning department, and other functional services. Internal financial analysis solves a much wider range of problems compared to external ones. Internal analysis studies the efficiency of using equity and borrowed capital, explores, and identifies reserves for the growth of the latter and strengthening the financial condition of the organization. Internal financial analysis, therefore, is aimed at developing and implementing optimal ones that contribute to improving the financial performance of a given organization.
Management analysis, unlike financial, is internal in nature. It is carried out by services and departments of this organization. He studies issues related to the organizational and technical level and other production conditions, using individual species production resources (,), analyzes, it.
Depending on the content, functions and objectives of the analysis, the following types of analysis are also distinguished: socio-economic, economic-statistical, economic-ecological, marketing, investment, functional-cost (FCA), etc.
Socio-economic analysis examines the relationship and interdependence between social and economic phenomena.
Economic and statistical analysis used to study mass socio-economic phenomena. Economic-ecological analysis studies the relationship and interaction between the state of the environment and economic phenomena.
Marketing analysis aims to study markets for raw materials and materials, as well as sales markets finished products, ratios for these products, products of this organization, price levels for products, etc.
Investment analysis is aimed at selecting the most effective options for investment activities of organizations.
Functional cost analysis(FSA) is a method for systematically studying the functions of any product, or any production and economic process, or a certain level of management. This method is aimed at minimizing the costs of design, development of production, sale of products, as well as industrial and household consumption of these products under their conditions high quality, maximum utility (including durability).
Depending on the aspects of the study, there are two main types (directions) of analysis of economic activity:The first type of analysis studies the influence of economic factors on the implementation of business plans based on financial indicators.
Technical and economic analysis examines the influence of factors of technology, technology and production organization on economic indicators.
Depending on the completeness of coverage of the organization’s activities, two types of analysis of economic activities can be distinguished: full (comprehensive) and thematic (partial) analysis. The first type of analysis covers all aspects of the financial and economic activities of the organization. Thematic analysis studies the effectiveness of individual aspects of an organization's activities. Economic analysis can also be divided according to the objects of study. Microeconomic and macroeconomic analysis. Microeconomic analysis studies the activities of individual business units. It can be divided into three main types: in-house, workshop and factory analysis.
Macroeconomic it can be sectoral, that is, it studies the functioning of a certain sector of the economy or industry, territorial, which analyzes the economy of individual regions, and, finally, intersectoral, which studies the functioning of the economy as a whole.
A separate feature classification of types of economic analysis is a subdivision of the latter by subjects of analysis. They mean those bodies and persons who conduct the analysis.
Subjects of economic analysis can be divided into two groups.Depending on the time of analysis (in other words, on the frequency of its implementation), the following are distinguished: preliminary, operational, final and long-term analysis.
Preliminary analysis allows you to assess the condition of a given object when developing a business plan. For example, the production capacity of the organization is assessed, whether it is able to provide the planned volume of production.
Operational(otherwise current) analysis is carried out on a daily basis, directly in the course of the organization’s current activities.
Final(subsequent or retrospective) analysis studies the effectiveness of the economic activities of organizations for the past period.
Perspective the analysis is used to determine expected results in the upcoming period.
Forward-looking analysis is critical to ensuring the organization's future success. This type of analysis examines possible options for the development of an organization and outlines ways to achieve optimal results.
Depending on the methodology used to study objects, in the economic literature it is customary to subdivide the analysis of economic activity into the following types: quantitative, qualitative, express analysis, fundamental, marginal, economic-mathematical.
Quantitative(otherwise) analysis is based on quantitative comparisons, measurement, comparison of indicators and the study of the influence of individual factors on economic indicators.
Qualitative analysis uses qualitative comparative assessments, characteristics, as well as expert assessments of the analyzed economic phenomena.
Express analysis— this is a way of assessing the economic and financial condition of an organization on the basis of certain characteristics expressing certain economic phenomena. Fundamental Analysis is based on a comprehensive, detailed study of economic phenomena, usually based on the use of economic-statistical and economic-mathematical research methods.
Margin analysis explores ways to optimize the amount of profit received as a result of sales of products, works, and services. Economic and mathematical analysis is based on the use of a complex mathematical apparatus, with the help of which it is established best option solutions to any economic-mathematical model.
By its nature, economic analysis can be divided into the following two: dynamic and static. The first type of analysis is based on the study of economic indicators taken in their dynamics, that is, in the process of their change and development over time, over several reporting periods. In the process of dynamic analysis, indicators of absolute growth, growth rate, growth rate, absolute value of one percent of growth are determined and analyzed, and time series are also constructed and analyzed. Static analysis assumes that the economic indicators being studied are static, that is, unchanged.
Based on spatial characteristics, economic analysis can be divided into the following two types: internal (on-farm) and inter-farm (comparative). The first studies the activities of this organization and its structural divisions. In the second type, the economic indicators of two or more organizations are compared (the analyzed organization with others).
According to the methods of studying the object of analysis, it is divided into the following types: complex, system analysis, continuous analysis, selective analysis, correlation analysis, regression analysis, etc. Essential has a comprehensive final analysis of the activities of organizations, comprehensively studying their work for the reporting period; the results of this analysis are used to make forecasts for both the short and long term.
Operational economic analysis applied at all levels of management. The share of operational analysis in making optimal management decisions increases as we approach individual organizations and their structural divisions.
The most important feature of operational analysis is that it is as close in time as possible to the implementation of individual phases of the production and commercial cycle of a given organization. operational analysis promptly identifies the causes of existing shortcomings and their culprits, reveals reserves and facilitates their timely use.
Plays a very important role in developing optimal final, subsequent analysis. The most important source of information for such analysis is the organization's reporting.
Final analysis gives an updated assessment of the organization’s activities and its results for a certain period, ensures the identification of reasonable reserves for increasing the efficiency of the organization’s activities, and seeks ways to mobilize, that is, use these reserves. The results of the final analysis carried out by the organization itself are reflected in the explanatory note to the annual report.
The final analysis is the most complete type of analysis of the economic activities of an organization.
Faculty of Economics
Department of Economics and Management
COURSE WORK
Discipline: "Economic Analysis"
Topic: Economic analysis using the example of an enterprise
Completed by: student
groups
Scientific supervisor:
Test due date:
"____"____________2011.
Grade: __________________
Moscow 2011
Introduction 3
1.1. General characteristics enterprises 5
1.2. Characteristics of the organizational structure of the enterprise 7
1.3. Characteristics of the external environment of the enterprise 12
2.1. Labor force analysis 15
2.2. Analysis of fixed assets 18
2.3. Product cost analysis 21
2.4. Profit and Profitability Analysis 22
Conclusion 24
References 28
Applications 29
Introduction
Economic analysis of economic activity as a science is a system of knowledge associated with the study of the interdependence of economic phenomena, identifying positive and negative factors and measuring the degree of their influence, trends and patterns, reserves, lost profits, with practical generalizations and conclusions.
The first characteristic feature of such an analysis is the study of economic factors, phenomena, and processes.
The second characteristic feature of economic analysis is an objective and comprehensive assessment of the implementation of plans, a comparative analysis of data for various periods. The peculiarity of the analysis here is the integrated use of materials from accounting, statistical and other types of reporting.
The third characteristic feature of economic analysis is the identification of reasons that positively and negatively affected economic indicators.
The fourth characteristic feature of economic analysis is the identification of trends and patterns of enterprise development and reserves.
Analysis of an enterprise's activities consists of analyzing economic activities and assessing its current financial condition. To analyze the activities of an enterprise, it is necessary to study the balance sheet, profit and loss statement and other forms of reporting of the enterprise, and in our case, the Source Data table. The analysis includes an analysis of indicators for various time periods, their dynamics are studied, and the main trends in the development of the enterprise are identified.
The object of study of the course work is the State Unitary Enterprise "DRSU-5"
The subject of the study is the financial and economic condition of the enterprise.
Goal: to determine the main directions for improving the production and economic activities of the enterprise.
Tasks:
1. Introduce brief description enterprises and sectors of the enterprise's functioning.
2. Analyze the main indicators of economic activity and the financial condition of the enterprise and identify problems in the functioning of the enterprise.
3. Determine the main directions for improving the production and economic activities of the research object based on the results of the analysis.
The following techniques and methods were used to carry out this analysis:
- analysis of coefficients (relative indicators);
- comparative analysis.
The relevance of the work lies in the fact that with the transition of the economy to market relations, the independence of enterprises and their economic and legal responsibility have increased. And in the context of economic instability in the world, in recent months, the importance of the financial stability of business entities has sharply increased. All this significantly increases the role of economic analysis. The results of such an analysis are needed primarily by owners, as well as creditors, investors, and suppliers. In this work, an economic analysis of the enterprise is carried out precisely from the point of view of the owners of the enterprise, i.e. for internal use and operational management of the enterprise.
The first chapter of this work provides a general description, characteristics of the organizational structure and external environment of the enterprise. The second chapter carries out the analysis itself.
1. Characteristics of the enterprise’s activities
1.1. General characteristics of the enterprise
State Unitary Enterprise "DRSU-5", located in Ufa, is a division of the enterprise "Federal Highway Moscow - Chelyabinsk". State Unitary Enterprise “DRSU-5” provides services for the construction and repair of highways, both federal, regional, municipal and other, the company also produces and sells asphalt.
State unitary enterprises are legal entities that are not vested with the right of ownership to the property assigned to them by the owners. State unitary enterprises, based on paragraph 1 of Article 113 of the Civil Code of the Russian Federation, are commercial organizations, that is, the main purpose of their functioning is to make a profit.
Accounting is regulated by:
1) the law “On Accounting”;
2) management position accounting; 3) PBU 1/98, 2/94, 3/2000 and others;
4) Chart of Accounts (Instructions for using the Chart of Accounts);
5) other regulatory legal acts.
Based on Article 143 of the Tax Code of the Russian Federation, a state unitary enterprise carrying out commercial activities, are taxpayers for value added tax.
The legal status of state unitary enterprises is regulated by the following regulatory legal acts: the Civil Code of the Russian Federation; Decree of the Government of the Russian Federation of December 6, 1999 N 1348 “On federal state unitary enterprises based on the right of economic management,” etc.
State Unitary Enterprise "DRSU-5" is a legal entity, the property of the State Unitary Enterprise is in state ownership and belongs to the enterprise with the right of economic management, has a permanent, independent balance sheet, separate property, name, round seal with its name. The enterprise acquires the rights of a legal entity from the moment of state registration - December 11, 1992, registration number 01091019
Location of State Unitary Enterprise "DRSU-5": 450000, Republic of Bashkortostan, Ufa, st. Zarubina, 18.
An enterprise can create independently and jointly with other enterprises on the territory of the Russian Federation and abroad branches and representative offices that operate in accordance with the regulations on them, independently plans its production, economic and other activities, as well as the social development of the team.
To carry out licensed activities, licenses are obtained before the start of work in accordance with the law.
The company's staff consists of 114 people, about 80 of whom are workers with various construction specialties.
The production and technical activities of the enterprise, its rights and obligations are regulated by the law on entrepreneurial activity.
In conclusion, we will analyze the main technical and economic indicators.
Table 1
Main technical and economic indicators
| Indicator | Base | Reporting | Change | Growth rate |
| 1. Product volume, thousand rubles. | 3500 | 3200 | -300 | 91 |
| 2. Cost, thousand rubles. | 2970 | 2700 | -270 | 91 |
| 3. Profit from sales, thousand rubles. | 530 | 500 | -30 | 94 |
| 4.Average annual cost of fixed assets, thousand rubles. | 2800 | 2900 | 100 | 103 |
| 5. Costs per 1 rub. released products, kop. | 85 | 84 | -1 | 99 |
| 6. Turnover ratio | 1.25 | 1.10 | -0.15 | 88 |
| 7. Accounts receivable, thousand rubles. | 1200 | 1450 | 250 | 120.8 |
| 8. Accounts payable, thousand rubles. | 890 | 900 | 10 | 111.1 |
| 9. Accounts payable to receivable ratio | 0.74 | 0.62 | -0.12 | 83.8 |
The table shows that production volume decreased by 300 thousand rubles, or 9%; at the same time, there was a decrease in production costs by 270 thousand rubles, or the same 9%. Profit from sales decreased by 30 thousand rubles. or by 6%. We also observe a decrease in the ratio of accounts payable to receivables by 0.12 units, which in the reporting year amounted to 0.62 and thereby moves away from the recommended values. Let us also pay attention to the decrease in the turnover ratio by 0.15 units. or 12%. These indicators are negative for the activities of the enterprise, as they can negatively affect the final financial result. At the same time, we see positive trends - an increase in the average annual cost of fixed assets by 100 thousand rubles. or 3%, while simultaneously reducing costs per ruble of products by 1 kopeck. or 1%.
1.2. Characteristics of the organizational structure of the enterprise
The structure of the State Unitary Enterprise "DRSU-5" can be classified as linear-functional with all its inherent advantages and disadvantages.
At the enterprise, horizontal coordination is difficult, which indicates the complexity of resolving any emerging issue, because it can only be resolved through the immediate supervisor. You can also see the concentration of powers in the hands of both the chief engineer and the head of the enterprise himself. This undoubtedly leads to their excessive overload.
Based on the foregoing, we can conclude that it is necessary to adjust the structure of the organization of this enterprise for its effective functioning. Let's look at the organizational structure of the enterprise in Fig. 1.
Rice. 1 Organizational structure State Unitary Enterprise "DRSU-5"
State Unitary Enterprise "DRSU-5" is headed by the Head of Department, appointed by the owner of the property, who organizes all the work of the enterprise and is responsible full responsibility for its condition and activities to the founders (owners of the enterprise) and the workforce. The director represents the enterprise in all institutions and organizations, manages the property of the enterprise, concludes contracts, issues orders for the enterprise, in accordance with labor legislation hires and dismisses employees, applies incentive measures and imposes penalties on employees of the enterprise, opens bank accounts for the enterprise. The head carries out operational management of the enterprise's activities and is responsible for maintaining the secrecy of the work being carried out, developing and implementing the necessary measures to protect state secrets of the Russian Federation.
With the existing management structure, the head of the enterprise is directly subordinate to:
1. chief engineer;
2. chief accountant;
3. head of the planning and economic department;
4. head of the personnel department;
5. head of the legal department;
6. assistant secretary.
The chief engineer manages the work of the technical services of the enterprise, is responsible for the implementation of the plan, work on construction sites, the use of the latest equipment and technology, and is also responsible for fulfilling the requirements for labor protection and safety, environmental safety. Coordinates departments for the development of technical development of the enterprise, ensures a systematic increase in production efficiency, labor productivity, and ensures the production of competitive products. The following departments are subordinate to the chief engineer:
1. production and technical;
2. logistical;
3. chief mechanic;
4. chief power engineer;
as well as construction sites.
The production and technical department is responsible for the preparation of project documentation for the facility, coordination of design documentation, and commissioning of facilities. The department is headed by the head of the VET.
The logistics department provides the material and technical base.
The chief mechanic's department is responsible for carrying out repair work - together with other departments and sections, it provides control over work and adjustment technological equipment, carries out all types of repairs of technological equipment, as well as installation of new and dismantling of outdated equipment.
The department of the chief power engineer, together with his subordinate units, ensures the uninterrupted supply of electricity, heat, compressed air, water, oxygen and others to the enterprise, and is also responsible for the uninterrupted supply of electricity, heat supply to administrative buildings, water supply, etc. Carries out planning and carries out repairs of energy equipment, develops and implements measures for reconstruction, technical re-equipment and long-term development of the enterprise’s energy economy, carries out rationing of the consumption of electricity, heat, fuel, compressed air, etc., as well as measures to save them, use of secondary energy resources, develops technical and organizational measures to improve the reliability and increase the service life of power equipment, carries out work to optimize the modes of use of power equipment in energy services and production shops, instructs and trains personnel, and carries out production relations with other departments of the enterprise.
At the repair and construction site, its manager exercises operational control over the progress of repair and construction work, monitors compliance calendar schedule works, eliminates the reasons that disrupt the normal operating mode, monitors the quality of finished objects, develops a proposal to prevent and reduce deviations from the project. Also provides instructions to foremen during the work process. The quality of products is decisive in the overall assessment of the results of the work team.
Craftsmen bear the main production load and are busy performing construction and repair work. They are responsible for the compliance of the work performed at the facilities with the certificates of work performed and calculations of the need for materials, they are responsible for the timely conduct of technical inspections, equipment repairs, compliance with safety regulations by entrusted personnel, conducting technical training, etc.
The chief accountant keeps records of the enterprise's funds and business transactions with material and monetary resources, establishes the results of the enterprise's financial and economic activities, etc. Accounting keeps records of the enterprise's funds and business transactions with material and monetary resources, establishes the results of the enterprise's financial and economic activities, etc.
The economic planning department is responsible for the planned receipt of funds and their distribution.
The head of the HR department manages the HR department, ensures the selection, placement, study and use of workers and specialists; organizes a personnel accounting system, analyzes staff turnover, organizes a medical examination of enterprise personnel, etc.
The task of the legal department is to minimize the possibility of conflict cases related to possible offenses in the organization.
The responsibilities of the secretary-assistant include working with documents, ensuring and servicing the work of the manager.
The company employs highly qualified managers, specialists with higher education(civil engineer, mechanical engineer, electrical engineer) and secondary specialized education (civil engineer, electrical technician) with work experience from 1 to 30 years. Specialists are certified in industrial safety, occupational health and safety, and electrical safety (according to job responsibilities).
1.3. Characteristics of the external environment of the enterprise
The external environment is a set of subjects and forces located outside the organization and having any influence on its activities. In the scientific literature there are quite a lot of points of view regarding the structure of the external environment. But the most widely accepted approach is that external environment Any organization is divided into two levels: micro- and macro-environment.
Analysis of the external environment helps to obtain important results. It gives the organization time to anticipate opportunities, time to create a contingency plan, time to develop an early warning system for possible threats, and time to develop strategies that can turn previous threats into different kinds of profitable opportunities.
Main characteristics of the external environment:
Factor interconnectedness: the strength with which a change in one factor affects other factors.
Complexity: the number and variety of factors that significantly influence the organization.
Agility: The speed at which changes occur in an organization's environment.
Uncertainty: the relative amount of information about the environment and confidence in its accuracy.
In order to determine the organization's behavior strategy and implement this strategy, management must have an in-depth understanding of both the internal environment of the organization, its potential and development trends, and the external environment, its development trends and the place occupied by the organization in it. At the same time, the internal environment is studied in order to reveal the strong and weaknesses organization, and the external environment is studied in order to reveal the threats and opportunities that the organization must take into account when defining its goals and achieving them.
Studying immediate environment State Unitary Enterprise "DRSU-5" is aimed at analyzing the state of those components of the external environment with which the organization is in direct interaction.
Buyers or clients. The main field of activity of the State Unitary Enterprise is the repair and maintenance of a designated section of the Moscow-Chelyabinsk highway. However, the company has the opportunity and provides services for the repair and construction of roads, mainly by participating in tenders, on the territory of the Republic of Belarus in Ufa, Ufa, Demsky and Iglinsky districts. The degree of dependence on specific customers is small, thanks to both a good image and a truly large volume of road work in the Republic of Belarus.
But the above circumstance has reverse side– dependence on suppliers, since the materials are highly specialized and have been in great demand in recent years. Although the State Unitary Enterprise has its own asphalt plant, the cost of likely switching regular suppliers to other customers is high, and there is a threat of failure to meet the deadlines of government contracts and other agreements, especially considering the seasonality of the work.
Studying competitors, i.e. those with whom the organization has to fight for the buyer and for the resources that it seeks to obtain from the external environment in order to ensure its existence occupy a special and very important place in strategic management. Such a study is aimed at identifying the strengths and weaknesses of competitors and, on the basis of this, building your competitive strategy.
The main competitors are the network of DRSU State Unitary Enterprise "Bashavtorans", located and carrying out work throughout the Republic. The quality of the work performed is equally high. But pricing policy"DRSU-5" is more flexible, which allows it to occupy its niche.
Market analysis labor force is aimed at identifying its potential in providing the organization with the personnel necessary to solve its problems. The organization must study the labor market both from the point of view of the availability of personnel in this market with the necessary specialty and qualifications, the required level of education, the required age, gender, etc., and from the point of view of the cost of labor.
There is a certain staff turnover at the enterprise. Qualified personnel, especially blue-collar workers, are expensive and in demand on the labor market. The market is saturated with middle-level managers of specialized construction specialties.
The macroenvironment creates the general conditions for the organization to be in the external environment. In most cases, the macroenvironment is not specific in relation to a single organization. General level economic development, mined in the region natural resources, state policy in the field of road construction, the social component - all these factors have a positive effect on the conditions for the development of the enterprise.
Accordingly, the threat may be the attractiveness of this type of business for competitors.
2. Economic analysis of the enterprise
2.1. Workforce Analysis
A) The volume and timeliness of all work, the efficiency of using equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the enterprise’s supply of labor resources and the efficiency of their use.
Labor factors affecting volume commercial products: number of personnel; hours worked; labor productivity.
The main sources of information for research and analysis in this chapter are: statistical reports on the forms “Information on the number, wages and movement of workers”, “Information on the number and wages by type of activity” (quarterly and annual).
In this section, an analysis of the supply of labor resources is carried out, as well as an analysis of the balance of the movement of workers, and an assessment of labor turnover is given.
To characterize the movement of labor, the dynamics of the following indicators are calculated and analyzed:
Hiring turnover coefficient Cop=Chp/Chsr * 100, where Chp is the number of hired workers, people. Chsr - average number of employees, people. Attrition turnover ratio Kov = Chu / Chsr * 100, where Chu is the number of dismissed workers, people. Worker turnover rate Ktek = Chv / Chsr * 100, where Chv is the number of those who left at their own request, dismissed for absenteeism and other violations of labor discipline, people.
Frame movement analysis
Table 2
| Indicator | Base | Reporting | Change | Growth rate, % |
| Average list number, people | 120 | 114 | -6 | 95 |
| Accepted per year | 12 | 20 | 8 | 166 |
| Fired | 9 | 10 | 1 | 111 |
| Incl. on my own | 5 | 8 | 3 | 160 |
| By abbreviation | - | - | - | - |
| Labor violations. disciplines | - | - | - | - |
| Retirement | 4 | 2 | - | - |
| Coef. acceptance turnover | 10 | 17 | 7 | 170 |
| Coef. turnover on disposal | 7.5 | 8.8 | 1.3 | 117 |
| Coef. staff turnover | 4.1 | 7 | 2.9 | 170 |
Labor productivity analysis
Table 3
| Indicator | Base | Reporting | Change | Growth rate, % |
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| Product volume | 3500 | 3200 | -300 | 91 |
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| Average list number | 120 | 114 | -6 | 95 | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
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Analysis of the main economic indicators of the enterprise’s activity allows us to give overall assessment work of the enterprise, without disclosing the internal content of each factor that influenced the formation of individual indicators, and also to provide an opportunity to directly become familiar with the scale of production, its features, etc. To analyze the main economic indicators of an enterprise, the comparison method is mainly used, that is, absolute and relative changes in indicators are determined. Quantitative indicators are, as a rule, absolute values, and qualitative indicators are relative, that is, they are calculated as a ratio of absolute values. The absolute deviation is calculated as the difference between the values of the reporting and base year. The growth rate is calculated as the ratio of the corresponding values of the indicators of the reporting and base periods multiplied by 100%. The growth rate to the base year is calculated as the value of the growth rate minus 100% or as the ratio of the absolute deviation of indicators to their value in the base period multiplied by 100%. The results of the analysis are presented in Table 1. Table 1. Analysis of the main economic indicators of the enterprise’s activities
Product sales volume = line 010 of form No. 2. Product cost = line 020+ 030 of form No. 2. Profit from sales of products = line 050 of form No. 2. Profit before tax (balance sheet profit) = line 140 of form No. 2. Profit after tax (net profit) = line 190 of form No. 2. Annual balance of working capital = line 290 of form No. 1. Average annual cost of open pension fund = (cost of open pension fund at the beginning of the year + cost of open fund at the end of the year) / 2. Output 1 worker: Output of 1 worker: Where V is the volume of product sales (thousand rubles); H - number of workers (persons). Costs per 1 rub. volume of product sales: Where C is the cost of production (thousand rubles); V - volume of product sales (thousand rubles). Profitability: Total = (P real/C) * 100% Estimated = (N/S) * 100% Where PE is net profit (thousand rubles); C is the cost of production (thousand rubles). Capital productivity: FO = V / OPFsr.g Where V is the volume of product sales (thousand rubles); Capital intensity: FE = OPFavg.g / V Where V is the volume of product sales (thousand rubles); OPFsr.g - average annual cost of OPF (thousand rubles). Capital-labor ratio: FV = OPFavg.g / H Where OPFsr.g is the average annual cost of OPF (thousand rubles); N - number of employees (persons). Fund return: FR = (P real./OPFavg.g) * 100% Where P is real. - profit from product sales (thousand rubles); OPFsr.g - average annual cost of OPF (thousand rubles). Turnover ratio: Cob. = V/OS Where V is the volume of product sales (thousand rubles); OS is the annual balance of working capital (thousand rubles). Load factor: Kzag. = OS/V Where V is the volume of product sales (thousand rubles); OS - annual balance of working capital (thousand rubles). Duration of turnover of working capital: Ext. = T/Kob. Where is Kob? - turnover ratio (turnover); T = 360 days. Based on the results obtained, the following conclusions can be drawn. In the reporting year, there was an increase in the volume of product sales by 19,776 thousand rubles. or 5.2%, as well as an increase in the total cost of production by 20,544 thousand rubles. or 5.5%. However, the rate of increase in cost exceeds the rate of increase in sales volume by 0.3%, therefore, an increase in cost leads to a decrease in the amount of profit. In the reporting year, there was a decrease in profit from product sales by 768 thousand rubles. or 7.4% compared to the base. Also in the reporting year, there was a decrease in the number of employees at the enterprise by 20 people. A decrease in the number of employees at an enterprise is accompanied by an increase in output. Output per worker increased by 86 thousand rubles. or 110%. At the same time, output per worker increased by 112 thousand rubles. or 111%. This indicates that the efficiency of using labor resources at the enterprise has increased. Cost indicator per 1 rub. sales volumes in the reporting year increased by 1 kop. This indicator characterizes the efficiency of the enterprise, because shows the amount of costs contained in 1 rub. revenue. Therefore, an increase in this indicator by 1 kopeck. will lead to a decrease in profit in each ruble of revenue by 1 kopeck. Profitability reflects the final results of the enterprise. The level of overall profitability in the reporting year decreased by 0.3%. This indicates that the enterprise is at the level of self-sufficiency. To analyze the effectiveness of using OPF, the dynamics of such indicators as: capital productivity, capital intensity, capital profitability, capital-labor ratio were analyzed. Return on assets shows how many rubles of revenue the enterprise received from each ruble invested in the production of the OPF. In the reporting year, financial income increased by 0.92 rubles. This indicates a slight increase in the efficiency of using OPF. Capital intensity shows how much OPF was spent to get 1 ruble. revenue. There were no changes in the reporting period. Capital return characterizes the amount of profit that an enterprise receives from 1 ruble. OPF. In the reporting year it decreased by 12.5%. This indicates a decrease in the efficiency of using OPF. The capital-labor ratio characterizes what part of the general fund in value terms is accounted for by 1 employee. In the reporting period, the PV increased by 2.2 thousand rubles. per person. FV is greater than FO, therefore, the enterprise has unused equipment, which means there are reserves for improving the use of OPF. To characterize the use of working capital at the enterprise, the following indicators were analyzed: turnover ratio, load factor, duration of turnover of working capital. The turnover ratio is used mainly to determine the amount of asset turnover over a certain period of time. An increase in this indicator in the reporting period compared to the base period by 3.64 revolutions indicates an increase in the rate of turnover of fixed assets. In the reporting period, the duration of 1 revolution decreased by 17.3 days. This indicates that the OS is used effectively in the enterprise. At effective use The OS turnover ratio should increase over time, and the duration of the OS turnover should decrease. International University of Business and Management Institute of Economics and ManagementDIPLOMA THESIS Specialty: 060400 “Finance and Credit”On the topic: ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITIES OF SOLO LLC Student Tatyana (5th year, full-time study) scientific supervisor Dan. Professor Markin Yu.P. Allow for protection Director of the Institute Efimova E. M. Head department Markin Yu. P. Moscow2006
Introduction Go to market economy requires the enterprise to increase production efficiency, competitiveness of products and services based on the introduction of effective forms of management and production management, initiative, activation of entrepreneurship, etc. An important role in the implementation of this task is given to financial and economic analysis of the activities of business entities. With its help, a strategy and tactics for the development of an enterprise are developed, reserves for the efficiency of production and sales of products, works, and services are identified, and the results of activities are assessed. Analysis of financial and economic activities can be considered the most important means of managing and monitoring the production and economic activities of an enterprise, institution or organization of any organizational and legal form, in any sector of the economy. The goal of financial analysis is to substantiate management decisions, the consequences of which will manifest themselves in the near or distant future. Therefore, the most important task of financial analysis in modern conditions is a prospective assessment of the financial condition of the enterprise and its financial stability in the future from the position of their compliance with the development goals of the enterprise in the conditions of a changing external and internal environment. In connection with the above, the topic of the thesis: “Analysis of the financial and economic activities of SOLO LLC” seems especially relevant. The purpose of this work is a comprehensive study of the financial and economic activities of SOLO LLC. To achieve this goal, it is planned to solve a number of interrelated particular problems: 1. Investigate the dynamics of key financial and economic indicators. 3. Analyze the results and draw appropriate conclusions, on the basis of which to propose directions for further development of the enterprise. A qualified economist, financier, accountant, or auditor must be fluent in modern methods of economic research and methods of comprehensive financial and economic analysis. The thesis consists of an introduction, two chapters and a conclusion. The first chapter examines the theoretical part of the methodology for financial analysis as a whole and the calculation of the necessary indicators. The second chapter directly analyzes the financial and economic activities of SOLO LLC. In conclusion, the conclusions of the analysis are presented and recommendations for optimizing financial and economic activities are presented, possible errors in planning the activities of SOLO LLC are indicated. 1. Concept, meaning and tasks of analysis of financial and economic activity. The methodology for analyzing financial and economic activities includes analysis of the financial results of the enterprise, analysis of the financial condition and analysis of the effectiveness of the economic activities of the enterprise. The purpose of the analysis of financial and economic activity is an objective assessment of the financial condition, financial results, efficiency and business activity of the research object. In order to make management decisions in the field of finance, management needs constant awareness of relevant issues, which is possible only as a result of the selection, analysis and evaluation of source information. Analysis of financial and economic activities consists of: 1.Preliminary review of the economic and financial situation of the enterprise; 2.Assessment and analysis of the economic potential of the enterprise: 2.1. Assessment of property status (construction of a comparative analytical balance, its vertical and horizontal analysis); 2.2.Assessment of financial position (assessment of liquidity, solvency, assessment of financial stability); 3.Assessment and analysis of the effectiveness of financial and economic activities: 3.1.Evaluations of business activity; 3.2. Cost-benefit analysis. 1.1.Main types and methods of analysis. Economic analysis of an enterprise includes a large number of different types of assessments of the results of their activities and, therefore, requires and allows the use of a variety of methods. The type and method of economic analysis are determined by the goal set, the time of the analysis (period of operation or liquidity) and the expected result of the analysis. The main goals of economic analysis, and, therefore, the main criteria should be those that would improve the efficient operation of the enterprise. The enterprise must be profitable, increase productivity and increase revenues and profitability Business managers who are planning to expand their activities and attract financial resources must be able to determine and implement a financial and economic development strategy for several years. Analysis of the financial and economic state of an enterprise over a number of years (at least three years) is decisive when working with both Russian and foreign investors. Even if there are excellent business proposals that provide a good economic effect in the future and are in demand in the market, serious Russian and foreign investors will not work with enterprises that currently have low financial performance or a negative trend in the latter. Potential investors request from enterprises planning to implement investment projects auditor-certified financial reporting forms containing data on available assets, liabilities incurred, results of financial, economic and other activities for the relevant periods. This is a traditional standard procedure in the activities of banks and other investment institutions. Obviously, a rational approach to the search for investment funds on the part of enterprises applying for them should involve the possibility of them assessing the impression that the presented financial statements will make on bankers, borrowers or prospective partners who have requested this information. However, it is equally clear that in order to establish this within the investment applicant company itself, an analysis of its financial statements must be carried out and an assessment of its financial and economic condition as a potential borrower must be made. That is, the enterprise specialists responsible for attracting additional financial resources must be able to work with financial statements and analyze them using methods similar to those used by representatives of the financial market. This also presupposes that such specialists must also know the criteria on which analysts of financial institutions are based when assessing the financial and economic condition of enterprises when making decisions on providing the financial resources they request. Moreover, promising firms must prepare themselves in advance to enter the financial capital market in order to attract the funds necessary for accelerated development and expansion of the scale of activity. This, first of all, should imply the implementation by their financial and accounting departments of a strategy that, in the process of production, economic and financial activities, could ensure in a relatively short time the achievement of financial reporting indicators at a level characteristic of financially stable and attractive enterprises for investors. Taking into account the importance of additional financial resources for the successful development of an enterprise, financial and economic analysis is considered mainly as an element of the technology for attracting them. Conducting an analysis of financial and economic activities is of great practical importance. And this explains the fact that economic analysis is rather not a product of economic theory implemented in life, but an urgent need in the sphere of production and financial management. Many scientific works are devoted to the study of various aspects of the analysis of financial and economic activities in Russia and abroad. For decades, many scientists and specialists have been developing and improving its methodology and techniques. And at the same time, precisely because of its practical orientation, continuous development and improvement of the production and financial management system of an enterprise, there is a constant need for the development of the theory of analysis of financial and economic activities. At the same time, it is important not only to become familiar with the methodology and technology of analyzing financial and economic activities, but also to understand its internal logic, learn to choose the most appropriate procedure for its implementation in each specific case, the form of presenting the results and their interpretation. The latter is especially significant, since the specialized literature offers many techniques and methods used in the analysis of financial and economic activities, the resulting indicators and calculated coefficients. Submitting your good work to the knowledge base is easy. Use the form belowStudents, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you. Similar documentsConducting an economic analysis using the example of Kuzbass Ecological Firm LLC. Sources of information for analysis. Use of enterprise fixed assets, labor and wages. Costs associated with the sale of services. Analysis of financial condition. course work, added 01/17/2013 Theoretical foundations of planning the economic activities of an enterprise: essence, types and methods. 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