concept of economic analysis
1.2 Characteristics of the basic methods of
economic analysis1.3 Methodology of factor analysis
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Analysis of financial and economic activities
Содержание
- 1. Analysis of financial and economic activities
- 2. Chapter 1. CONCEPT, SUBJECT AND METHOD OF
- 3. 1.1 The concept of economic analysisEconomic analysis is
- 4. Economic analysisAn economic analysis or evaluation is
- 5. The main tasks of economic analysisobjective and
- 6. 1.2 Characteristics of the basic methods of economic analysis
- 7. comparisonA compulsory conditions for comparative analysis are:•
- 8. The balance method
- 9. Слайд 9
- 10. In deterministic models, the output of the
- 11. 1.3 Methodology of factor analysisAll phenomena and
- 12. The basic properties of the deterministic approach
- 13. Types of deterministic approaches
- 14. Chapter 2. ANALYSIS OF PRODUCTION AND IMPLEMENTATION
- 15. Enterprises independently plan their activities on the
- 16. Stages of study of output indicators
- 17. The main indicators of the volume of
- 18. 2.1. Analysis of the formation and implementation
- 19. «Методика переоценки объектов бухгалтерского учета в текущую
- 20. 2.1.1. Product volume analysisThe analysis of the
- 21. The dynamics of commercial output Where ТПi-1;
- 22. 2.1.2. Product Range AnalysisAn essential element of
- 23. Analysis of the implementation of the plan for the assortment (range)
- 24. ВПа = ВПn : ВП0 х 100%,где
- 25. In this case the product produced over
- 26. Possible reasons of under fulfillment of the assortment plan
- 27. 2.1.3. Analysis of product structureThe product structure
- 28. Расчет влияния структурных сдвигов
- 29. Прямой счет по всем видам изделий
- 30. При использовании средних цен расчет производится по
- 31. фактический выпуск продукции при плановой структуре
- 32. Анализ структуры продукции
- 33. 2.2. Analysis of product qualityProduct quality is
- 34. Types of product quality indicators
- 35. Качество продукции является параметром, оказывающим влияние на
- 36. Изменение качества затрагивает прежде всего изменение цены
- 37. Слайд 37
- 38. Определить потери продукцииСтоимость товарной продукции в действительных
- 39. 2.3. Analysis of the rhythm of output
- 40. Слайд 40
- 41. коэффициент ритмичности (Крит.)определяется отношением фактического (но не
- 42. -коэффициент вариации (Квар)
- 43. 2.4. Analysis of the implementation of contractual
- 44. Изменение объема реализации продукции
- 45. Для анализа выполнения плана по объему реализации
- 46. Анализ реализации продукции тесно связан с анализом
- 47. Chapter 3. ANALYSIS OF THE USE OF fixed assets
- 48. An asset that is not consumed or
- 49. Analysis of movement of fixed assets
- 50. Indexes of movement
- 51. Indexes of movement
- 52. Indexes of status of fixed assets
- 53. 3.2 Analysis of the effectiveness of use Fixed assets
- 54. Слайд 54
- 55. 3.3 Factor analysis of capital productivityФОа =
- 56. Факторный анализ фондоотдачи
- 57. 3.4 Analysis of the use of equipment
- 58. 3.5 Characteristics of the production capacity of
- 59. Коэффициенты характеризующие производственную мощность предприятия
- 60. Fixed assets turnover ratioFixed Asset Turnover =
- 61. The fixed asset turnover ratio is a
- 62. In general, a high ratio indicates that
- 63. Скачать презентанцию
Chapter 1. CONCEPT, SUBJECT AND METHOD OF ECONOMIC ANALYSIS1.1 The concept of economic analysis1.2 Characteristics of the basic methods of economic analysis1.3 Methodology of factor analysis
Слайды и текст этой презентации
Слайд 2Chapter 1. CONCEPT, SUBJECT AND METHOD OF ECONOMIC ANALYSIS
1.1 The
concept of economic analysis
economic analysis1.3 Methodology of factor analysis
Слайд 31.1 The concept of economic analysis
Economic analysis is a means to
help bring about a better allocation of resources that can
lead to enhanced incomes for investment or consumption purposes.Study of economic systems or a study of a production process or an industry to see if it is operating effectively and how much profit it is making
Слайд 4Economic analysis
An economic analysis or evaluation is a process carried
out by economists, statisticians and mathematicians on behalf of both
for-profit and nonprofit business.The goal of this exercise is to gain a clear picture of the current economic climate as it relates to the organization’s ability to conduct business. This is accomplished through an in-depth appraisal of the strengths and weaknesses of the enterprises.
Слайд 5The main tasks of economic analysis
objective and comprehensive assessment of
the degree of implementation of the plan, the dynamics of
production and sales of products;determination of economic efficiency of the use of labor, material and financial resources;
the determination of the influence of various factors on the change in the magnitude of these indicators;
identification of intereconomic reserves to increase output and sales of products;
development of measures for the development of identified reserves
Слайд 7comparison
A compulsory conditions for comparative analysis are:
• unity of volume,
value, quality, structural indicators;
• the unity of the time periods
for which the comparison is made;• comparability of production conditions;
• comparability of the methodology for calculating indicators.
Слайд 10In deterministic models, the output of the model is fully
determined by the parameter values and the initial conditions.
Stochastic
models possess some inherent randomness. The same set of parameter values and initial conditions will lead to an ensemble of different outputs• Obviously, the natural world is buffeted by stochasticity . But, stochastic models are considerably more complicated.
Слайд 111.3 Methodology of factor analysis
All phenomena and processes of economic
activity of enterprises are in interconnection and interdependence. Some of
them are directly related, others indirectly. Hence, an important methodological issue in economic analysis is the study and measurement of the factors that influence the value of the test of economic indicators
Слайд 12The basic properties of the deterministic approach to analysis:
• constructing
a deterministic model through logical analysis;
• presence of a complete
(rigid) connection between the indicators;• impossibility of dividing the results of influence of simultaneously acting factors, which can not be combined in one model;
• study of interrelations in the short-term period.
Слайд 14Chapter 2. ANALYSIS OF PRODUCTION AND IMPLEMENTATION OF PRODUCTS
2.1. Analysis
of the formation and implementation of the production program
2.1.1. Analysis of output2.1.2. Product volume analysis
2.1.3. Analysis of product structure
2.2. Analysis of product quality
2.3. Analysis of the rhythm of output
2.4. Analysis of the implementation of contractual obligations and the sale of products
Слайд 15Enterprises independently plan their activities on the basis of contracts
concluded with consumers of products and suppliers of material and
technical resources, and determine the development prospects based on demand for manufactured products, work and services.In their activities, enterprises are obliged to take into account the interests of the consumer and his requirements for the quality of the products and services delivered.
Слайд 17The main indicators of the volume of production
Gross output -
the cost of all products and work performed, including work
in progress, expressed in comparable prices.Commodity output - gross output, excluding in-plant turnover and work in progress.
Realized products - the cost of sold products, shipped and paid by buyers.
Слайд 182.1. Analysis of the formation and implementation of the production
program
The cost indicators of output should be brought in a
comparable form.
Слайд 19«Методика переоценки объектов бухгалтерского учета в текущую стоимость».
ВП1ЦП =
ВП1 : Jц ,
где ВП1 – объем выпускаемой продукции в
стоимостном выражении.Jц - корректировка на агрегатный индекс изменения цен по группе однородных товаров (работ, услуг) или по отрасли в целом:
Jц = VВП1Ц0 : VВП0 Ц0 ,
где VВП1 – выпуск продукции в отчетном периоде в натуральном выражении;
VВП0 – выпуск продукции в базисном периоде в натуральном выражении;
Ц0 – цена единицы продукции в базисном периоде.
Слайд 202.1.1. Product volume analysis
The analysis of the volume of production
begins with the study of the dynamics of gross and
commercial output, the calculation of the indexes of their growth
Слайд 21The dynamics of commercial output
Where ТПi-1; ТПi – volume
of commercial output in value terms in comparable prices in
years i-1 и i-ом respectively;ТПо - the volume of commodity output of the year taken as a reference base. объем товарной продукции года, взятого за базу сравнения
Слайд 222.1.2. Product Range Analysis
An essential element of the analytical work
is the analysis of the fulfillment of the plan for
the nomenclature and assortment.The nomenclature is a list of the names of products and their codes installed for the respective types of products in the All-Union Classifier of Industrial Products (OKPP) operating in the territory of the CIS.
Assortment - a list of product names with an indication of the volume of its release for each species. There are complete (of all kinds and varieties), group (by related groups), and intragroup assortment.
Слайд 24ВПа = ВПn : ВП0 х 100%,
где ВПа - выполнение
плана по ассортименту, %;
ВПn – сумма фактически
выпускаемых изделий каждого вида, но не более их планового выпуска;ВП0 - плановый выпуск продукции.
Слайд 25In this case the product produced over the plan or
not in the plan are not taken into account the
performance of the assortment plan. The assortment plan is considered to be fulfilled only if the task for all types of products is fulfilled.
Слайд 272.1.3. Analysis of product structure
The product structure is the ratio
of individual types of products in the total volume of
its output.Implementing a plan for the structure means maintaining the planned ratio of its individual types in actual output. Uneven implementation of the plan for individual products leads to deviations from the planned structure of products, thereby violating the conditions of comparability of all economic indicators.
Слайд 29 Прямой счет по всем видам изделий производится по формуле
ВПс
= ВП1 – ВП1, 0 ,
где ВПс – изменения объема
выпуска продукции за счет структуры;ВП1 – фактический выпуск продукции при фактической структуре;
ВП1,0 – фактический выпуск продукции при плановой структуре.
Слайд 30При использовании средних цен расчет производится по формуле
ВПс =
(Ц1 – Цо) . VВП1,
где Ц1, Цо - средняя оптовая
цена группы изделий – фактическая и плановая соответственно,VВП1 – фактическое количество изделий в отчетном периоде, натуральные измерители.
Слайд 332.2. Analysis of product quality
Product quality is a combination of
product features that can meet specific needs in accordance with
its purpose
Слайд 35Качество продукции является параметром, оказывающим влияние на такие стоимостные показатели
работы предприятия, как выпуск продукции (ВП), выручка от реализации (В),
прибыль (П).Product quality is a parameter that influences such enterprise performance indicators as product output (ВП), sales revenue (B), profit (П).
Слайд 36Изменение качества затрагивает прежде всего изменение цены и себестоимости продукции,
поэтому формулы для расчета будут иметь вид
ВП = (Ц1- Цо)
. VВПК ;В = (Ц1- Цо) . РПК
П = [ (Ц1- Цо) . VВПК] – [ (C1- Cо) . РПК],
где Цо, Ц1 – соответственно цена изделия до и после изменения качества;
Со, С1 – себестоимость изделия до и после изменения качества;
VВПК - количество произведенной продукции повышенного качества;
РПК - количество реализованной продукции повышенного качества.
Слайд 38Определить потери продукции
Стоимость товарной продукции в действительных ценах составляет 104300
тыс тн
Себестоимость ТП 84168 тыс. тн
(1) Себестоимость забракованной продукции -
500 тыс. тн.(2)Расходы по исправлению брака - 80 тыс.тн.
(3)Стоимость брака по цене возможного использования - 150 тыс. тн.
(4)Сумма удержания с виновных лиц - 10 тыс. тн.
Потери от брака (1 + 2 – 3 – 4) 420
Слайд 392.3. Analysis of the rhythm of output
Rhythmicity - the
uniform output of products in accordance with the schedule in
the volume and assortment provided by the plan.The arrhythmic nature of production influences all economic indicators:
- decreasing of products quality,
- growth the amount of unfinished production and overplanned remains of finished goods in warehouses
- the turnaround of the company's current assets slows down.
For the unsuccessful supply of products, the company pays fines, revenue comes untimely , the payroll overpaid, the cost of production increases, and profit falls.
Слайд 41коэффициент ритмичности (Крит.)
определяется отношением фактического (но не выше планового задания)
выпуска продукции (или ее удельного веса) - VВП1,0 к плановому
выпуску (удельному весу) - VВП0:Крит. = VВП1,0 : VВП0 ;
Слайд 432.4. Analysis of the implementation of contractual obligations and the
sale of products
На изменение объема реализации влияют следующие факторы:
The
change in sales volume is influenced by the following factors
Слайд 45Для анализа выполнения плана по объему реализации продукции составляется баланс
товарной продукции в двух оценках: по себестоимости и по отпускным
ценам. Балансовое управление имеет видРП = ГПзап.I + ВП - ГПзап.II ,
где РП - объем реализованной продукции;
ГПзап.I, ГПзап.II - запасы готовой продукции на начало и конец периода соответственно;
ВП - объем выпуска продукции за период.
Слайд 46Анализ реализации продукции тесно связан с анализом выполнения договорных обязательств
по поставкам продукции. При этом определяется коэффициент выполнения договорных обязательств
(Кд):Кд = (ВП0 - ВПн) : ВП0 ,
где ВП0 - плановый объем продукции для заключения договоров;
ВПн - недопоставка продукции по договорам.
Слайд 48An asset that is not consumed or sold during the
normal course of business, such as land, buildings, equipment, machinery,
vehicles, leasehold improvements, and other items.Fixed assets enable their owner to carry on its operations. In accounting, fixed does not necessarily mean immovable; any asset expected to last, or be in use for, more than one year is considered a fixed asset. On a balance sheet, these assets are shown at their book value (purchase price less depreciation).
Слайд 553.3 Factor analysis of capital productivity
ФОа = (К . Т
. СВ)/ ОСа,
где К – среднее количество технологического оборудования;
Т –
время работы единицы оборудования;СВ – среднечасовая выработка с стоимостном выражении;
ОСа - среднегодовая стоимость технологического оборудования.
Слайд 583.5 Characteristics of the production capacity of the enterprise
Под производственной
мощностью предприятия подразумевается возможный выпуск продукции при достигнутом или намеченном
уровне техники, технологии и организации производства.
Слайд 60Fixed assets turnover ratio
Fixed Asset Turnover = Net Sales /
Net Fixed Assets
Fixed asset turnover ratio = (net annual sales)
/ (gross fixed assets - accumulated depreciation)
Слайд 61The fixed asset turnover ratio is a calculation that shows
the ratio of net sales to net fixed assets. Net sales, or
total revenue, is the total amount of sales receipts earned by a company for selling its products or services, while net fixed assets are made up of a company's long-term property, plant and equipment, or PP&E.
Слайд 62In general, a high ratio indicates that the company is
making good use of its existing assets. A low ratio
is an indicator either of low sales or that the business has over-invested in land or equipment that isn't benefiting the bottom line.There is no hard-and-fast rule for what constitutes a good or bad fixed asset turnover ratio, so this metric should always be compared to industry standards and the ratios of other companies that are similar in size
