Information for economic calculations. Information base of economic calculations at the enterprise: its elements, general characteristics. Accounting sources of information

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The proposed publication provides answers to examination questions for the course "Economic Analysis". Theoretical and practical materials on the main aspects of the economic analysis of an enterprise are considered: issues of analysis of fixed and working capital, systems of material, labor and financial resources, management of production and sales volumes, and much more. The structure of the textbook complies with the State Educational Standard of Higher Professional Education. Designed for specialties 060400 "Finance and credit", 060500 "Accounting, analysis and audit", 521600 "Economics", 061700 "Statistics", 061100 "Management", 351000 "Anti-crisis management" and others.

A series: Exam tomorrow!

* * *

The following excerpt from the book Economic analysis (N. V. Klimova, 2010) provided by our book partner - the company LitRes.

Information sources of economic analysis

All sources of information for economic analysis are divided into planned, accounting and extra-accounting.

To planned sources include all types of plans that are developed at the enterprise (perspective, current, operational, flow charts, etc.), as well as regulatory materials, estimates, price lists, etc.

Information sources accounting nature this is all the data that contains documents of accounting, statistical and operational accounting, as well as all types of reporting, primary accounting documentation. The information supplied by operational accounting characterizes the results of direct observation of production and economic processes during their execution. It is used to control the rhythm of production, timely detection of violations and enterprise management.

To extra-account sources include documents that regulate economic activity: laws of the state, presidential decrees, government and local government decrees, acts of audits and inspections, orders and orders of the heads of the economy, contracts, agreements, decisions of arbitration and judicial authorities, decisions of the council of the labor collective, technical and technological documentation, materials of special studies of the state of production at individual workplaces (timing, photographs, etc.).

Of particular importance for all users is the internal information system - the reporting of the enterprise, which characterizes the production, economic, social and financial activities of the organization. Of particular importance is the operational information reflected in the primary financial statements.

The analyzed economic information should be:

Relevant and relevant to the needs of the organization;

Objective, that is, the data should not depend on the personal interests of the analyst;

Unified regardless of the source of its receipt;

Operational in processing;

Useful for further repeated use.

Preparation of information for processing includes data verification, ensuring their comparability, and simplification of numerical information.

The data are checked for good quality from two sides. Firstly, how complete are the data, whether they are correctly formatted. The correctness of arithmetic calculations, the compliance of the indicators contained in the planning documentation with the approved planning task are necessarily checked. Attention is drawn to the correspondence of indicators given in different tables and sources of information. This check is technical in nature.

Secondly, all the data involved in the analysis are checked on the merits. In the process, it is determined how this or that indicator corresponds to reality.

Numerical information, after checking it for good quality, is brought into a comparable form.

The main ways to bring indicators into a comparable form are to neutralize the impact of cost, volume, quality and structural factors by bringing them to a single basis, as well as the use of average and relative values, correction factors, recalculation methods, etc.

Ways to bring indicators into a comparable form

Given that volume factor mismatches planned cost indicators must be recalculated for the actual volume of production, and then compared with the actual data.

Example: analysis of the sum of production costs.

Calculation algorithm:

1. Determine the actual amount of production costs:

Σ(K phi × C phi),

where K is the volume; With cost price; i specific type of product.

2. The planned amount of costs is adjusted for the actual volume of production for each type of product:

Σ(K phi × С pl i).

3. The adjusted planned amount of production costs is deducted from the actual amount of costs:




Σ(K phi × С phi) – Σ(K phi × С pli).

For neutralizing the influence of the cost factor(including inflation) the actual quantitative factor is recalculated to target prices Σ(K fi × С pli), the calculated value is compared with the target indicator:

Σ(K pl i × Ц pl i),

where C is the selling price.

Σ(K fi × C pl i) – Σ(K pl i × C pl i).

For neutralization of the impact of the qualitative factor most often, the volume of products obtained is brought to standard quality (for example, the basic fat content of milk). In cases where there is no basic quality indicator, and the products are distributed according to varieties, the problem of neutralizing qualitative differences can be solved as the neutralization of the structural factor.

Neutralization of the structural factor. When calculating, the selling prices of one period are used (usually planned or basic).

Calculation algorithm:

1. Calculate the planned structure of production (total production is taken as 100%).

2. The actual volume of production is recalculated to the planned structure.

3. The actual volume according to the planned structure is compared with the planned production volume:

Σ(Vtot × UD pli × C pli) – Σ(Vtotal pl × UD pli × C pli).

Particular attention should be paid to the identity of the methodology for calculating indicators. For example, capital productivity can be calculated for the entire amount of fixed assets, for production fixed assets, or only for their active part. If the indicators are methodologically inconsistent, different results will be obtained, leading to an incorrect analytical assessment.

After the comparability of the indicators, the numerical information is simplified by reducing the decimal places of the numbers, and then the analytical processing of the data begins, i.e., the calculation and analysis of the calculation results.

1. Return on Costs = Profit from Sales / Gross Cost of Sales 2. Profitability of Production = Sales Revenue / Cost of Total Products 3. Return on Sales (by Profit on Sales): Profit from Sales / Revenue from Sales 4. Return on Sales (by Profit) before tax) = Profit before tax /Proceeds from sales 5. Return on sales (based on net income) = net profit /Proceeds from sales 6. Return on total capital = net profit (profit before tax, Profit from sales) /Average total balance sheet currency 7 Return on equity \u003d net profit / Average equity 8. Profitability of core activities \u003d profit from sales / Production and marketing costs 9. Profitability of investments in other enterprises \u003d Income from participation in another organization / The amount of short-term and long-term financial investments. 10. Payback period of equity = Average equity / net income. Form No. 1,2 11. Return on net assets = Return on sales * Turnover of net assets 12. Reinvestment ratio = Reinvested profit / Profit from ordinary activities. 13. Equity growth rate = Equity at the beginning of the period / Equity at the end of the period. 14. Economic growth rate = Reinvestment rate * Equity growth rate * Return on equity ratio 13. Methodology for a comprehensive analysis of economic activity

Methodology - a set of methods, rules for the most expedient performance of any work. Distinguish between general and private methods. Any methodology contains the following points: 1. tasks and formulations of goals and analysis 2. objects of analysis 3. systems of indicators with which each object of analysis will be studied 4. advice on the sequence and frequency of analytical research 5. description of methods for studying the objects under study 6. sources of data on the basis of which the analysis is carried out 7. instructions for organizing the analysis (which services, persons will conduct certain parts of the study) 8. technical means that it is advisable to use for analytical processing of information 9. characteristics of the documents that are best to draw up the results of the analysis 10. consumers of the results of the analysis Technical and economic methods and methods of analysis are the most important element of the method of doing business. These include: 1. primary processing of information (checking, grouping, systematization) 2. determining the influence of factors on the performance of an enterprise 3. calculating the unused prospects for reserves, increasing production efficiency, summarizing the results of analysis and comprehensive assessment for making management decisions

Situational (practical) task No. 1

The workshop has 100 machines. The total number of available equipment is 120 units. Working hours - 2 shifts of 8 hours each. The annual output is 250,000 units. products, production capacity - 300,000 units. All machines work on the first shift, 80% on the second. The number of working days in a year is 255, the time of actual operation of all machines for the year amounted to 326,400 hours. Determine the capacity utilization and equipment utilization rates.

1. Utilization ratio of existing equipment:

where Nu - the number of installed equipment;

Ni is the amount of equipment available.

Ki \u003d 100/120 \u003d 0.83

2. Equipment shift ratio

Kcm \u003d (100 + 80) / 100 \u003d 1.8

3. Coefficient of extensive use of equipment

where Ff is the actual operating time of the equipment group;

Fr - regime fund of the operating time of a group of equipment.

Ke=326400/255*2*8*100=0.8

4. Capacity utilization rate

where Q is the annual output of the shop;

Pm is the production capacity of the workshop.

Km \u003d 250000 / 300000 \u003d 0.83

Answer: production capacity utilization factor Km = 0.83

coefficient of use of existing equipment Ki=0.83

coefficient of extensive use of equipment Ke=0.8

equipment shift factor Kcm=1.8

Situational (practical) task No. 2

Working capital ratio in inventories - 1100 thousand rubles. the standard for deferred expenses is 100 thousand rubles, the plan for the production of products is 1000 pieces, the duration of the production cycle is 50 days; production cost of one product - 18.0 thousand rubles; cost increase factor - 0.7; the norm of the stock of finished products in the warehouse - 7 days; wholesale price of the product - 20 thousand rubles.

Determine (thousand rubles):

1) the standard of working capital in work in progress;

2) the standard of working capital in finished products;

3) the general standard of working capital of the enterprise.

1) Nn.z.p \u003d Nday * Tc * Kn.z \u003d 1000 * 50 * 0.7 \u003d 35 thousand rubles.

Nday_planned output per day at production cost = 1000 pcs;

TC - the duration of the production cycle = 50 days;

Кн.з - coefficient of increase in costs=0.7.

2) Ng.p \u003d Ngot (Tf.p + To.d) \u003d 3600000 * 7 \u003d 25200 thousand rubles.

Ngot - daily output of finished products at production cost

Ngot \u003d (1000: 50) * 18 thousand rubles \u003d 200 * 18000 \u003d 3600000;

Tf.p - the time required to form a batch of finished products for shipment to the consumer = 7 days;

To.d - the time required to complete the documents for sending the goods to the consumer;

3) Nob.sr \u003d Npr.z + Nzp + N g.p + Nb.p \u003d 1100 + 35 + 25200 + 100 \u003d 26435 thousand rubles.

Npr.z - the standard of working capital in inventories;

Nnsp is the standard of working capital in work in progress;

Ng.p - standard of finished products;

Nb.p - normative expenses for future periods.

standard of working capital in work in progress = 35 thousand rubles;

standard of working capital in finished products = 25200 thousand rubles;

the general standard of working capital of the enterprise = 26435 thousand rubles.

Test tasks

coefficient turnover standard production

1. A company that unites capital is called:

a) Partnership

2. The cost of the overall result of the production and economic activities of an enterprise for a certain period, including work in progress, as well as work and services performed for itself, is ...

b) gross output

3. The main production assets, when credited to the balance sheet, are evaluated according to:

a) full cost

4. Depreciation of fixed production assets means:

b) planned transfer of the value of fixed assets to the expenses of the enterprise

5. The ratio of the value of the volume of marketable products to the value of the balance of working capital of the enterprise is ...

a) working capital turnover ratio

6. Current assets of the enterprise include:

b) revolving funds

e) circulation funds

7. The production stocks of the enterprise do not include:

c) transport stock

d) technological reserve

e) inventory of uninstalled equipment

8. Under what system of piecework wages is the work of workers paid at piece rates directly for the amount of output produced:

a) direct individual

9. The ratio of the actual fund of working hours to the established norm of time for servicing a piece of equipment is called:

a) production rate

10. Production, characterized by the manufacture of certain types of products in large quantities at highly specialized workplaces over an extended period, refers to:

c) mass production

List of used literature

• 1. Gruzinov V.P. Enterprise Economics and Entrepreneurship.- M.: Sofit, 2004.
• 2. Zaitsev N.L. Economics of an industrial enterprise: Textbook: 2nd ed., Revised. and add.-M: INFRA-M, 2003.
• 3. Sergeev I.V. Enterprise Economics: Textbook.- M: Finance and Statistics, 2002.
• 4. Tarasova N.V., Larionova I.A., Aleksakhin A.V. Organization and production planning. Guidelines. - MISiS, 2001.

Economic analysis is based on the complex use of data from a number of sources of economic information. Sources of analysis are divided into:

1) accounting;

2) extra-account;

3) planning and normative;

Accounting sources include:

1) accounting and reporting;

2) statistical accounting and reporting;

3) operational accounting;

4) selective credentials.

In accounting and reporting, economic means and business operations are most fully reflected and generalized in order to control the implementation of established production programs. The methods of continuous and continuous monitoring, strict documentation, systematization on grouping accounts in the balance sheet and other reporting tables achieve an objective quantitative characteristic of diverse business transactions, a generalized description of the entire set of funds in terms of composition and placement, by sources of education and intended purpose. Timely and complete analysis of financial statements allows you to take measures to improve the implementation of monthly, quarterly and annual plans.

Statistical accounting and reporting reflect the totality of mass phenomena and processes and characterize them from a quantitative point of view. Statistical accounting and reporting reveal certain economic patterns and serve as an important source of analysis.

Operational accounting and reporting are accepted in certain areas of economic activity of enterprises. They provide faster, compared with statistics and accounting, obtaining relevant information. For operational analysis, such information is very important.

Selective credentials help deepen and refine reporting metrics. For this purpose, episodic sampling, observation, in-depth checks are used. The data are current accounting and primary documentation.

Non-accountable sources include:

1) official documents: laws, decrees, resolutions, orders, economic and legal documents, contracts, agreements, court decisions;

2) documents of internal and external audit, external and internal audit;

3) materials of laboratory and medical and sanitary control;

4) materials of inspections by the tax service;

5) materials of permanent production meetings;

6) materials of meetings of labor collectives;

7) print materials;

8) explanatory and memorandums, correspondence with higher organizations, financial and credit organizations;

9) materials received as a result of personal contacts with performers;

other extraneous.

Planned sources – all sorts of planned, preliminary calculations. They are contained in the production and financial plan of an industrial enterprise. Regulatory material is in production passports, price tags, price lists, reference books, etc. Without this information, it is almost impossible to conduct a reliable, in-depth analysis.