Analysis of the production activity of an agricultural enterprise. Analysis of financial and economic indicators of the enterprise. Organizational and economic characteristics of the SPK "Ilesh"

Transition to market economy requires enterprises to mobilize and effectively use all their available resources: labor, land, material, financial, etc. An important role in the assessment and management of resources is assigned to the analysis economic activity(in particular, managerial (production) analysis.

Introduction

Chapter 1. Theoretical basis analysis of the activities of agricultural enterprises.
Goals, objectives and content management analysis
activities of an agricultural enterprise
Methodology for conducting managerial analysis of the activities of agricultural enterprises.

Chapter 2. Analysis of the production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and
analysis at the enterprises of the agro-industrial complex.

2.2. Analysis of the use of land resources.

2.3. Analysis of the use of fixed assets of production.

2.4. Analysis of crop production.

2.5. . Analysis of livestock production.

2.6. Analysis of the cost of agricultural products.

Conclusion.

Bibliography.

The work contains 1 file

Introduction

Chapter 1. Theoretical foundations of the analysis of the activities of agricultural enterprises.

Goals, objectives and content of management analysis
activities of an agricultural enterprise
Methodology for conducting managerial analysis of the activities of agricultural enterprises.

Chapter 2 Analysis of the production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and
analysis at the enterprises of the agro-industrial complex.

2.2. Analysis of the use of land resources.

2.3. Analysis of the use of fixed assets of production.

2.4. Analysis of crop production.

2.5. . Analysis of livestock production.

2.6. Analysis of the cost of agricultural products.

Conclusion.

Tasks.

Bibliography.

Introduction.

The transition to a market economy requires enterprises to mobilize and effectively use all their available resources: labor, land, material, financial, etc. An important role in the assessment and management of resources is given to the analysis of economic activity (in particular, managerial (production) analysis.

Analysis of the economic activity of any enterprise, including agricultural, has a huge impact on all levels of production and management. Reliable assessment of the level of availability of resources and their use, analysis of production processes and the influence of certain factors on the state of affairs in the economy allow making high-quality and reasonable management decisions.

Agriculture is one of the most important sectors of the economy and currently needs an objective assessment of the situation and the development of ways to improve production efficiency. As a result, management analysis will identify internal problems in the activities of agricultural enterprises.

The structure of the analysis of the economic activity of an agricultural enterprise is built in the following form:

Analysis of resource usage.
Analysis of the use of land resources.
Analysis of the use of fixed assets of production.
Production analysis.
Analysis of crop production.
Analysis of livestock production.
Analysis of the cost of an agricultural enterprise.

The paper considers the methodology for analyzing the most significant indicators of the activities of agricultural enterprises; analytical tables are given, where the analyzed indicators for reporting period are presented as actual, and the indicators in comparison with which analysis can be carried out are basic.

The calculations are given on the example of a conditional agricultural enterprise with differentiated production and data typical for agriculture, which makes it possible to realistically assess the situation in the industry.

Chapter 1. Theoretical foundations of the analysis of the activities of agricultural enterprises.

1.1. Goals, objectives and content of the management analysis of the activities of an agricultural enterprise.

The creation of a market system with its strict requirements for final results, the differentiation of interests of users of accounting information make it legitimate within the framework of unified system economic analysis, the allocation of such a functional level as managerial (production) analysis.

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

The objectives of the management analysis of the activities of agricultural enterprises:

Assess the place of the enterprise in the market of agricultural products.
Determine the organizational and technical capabilities of the enterprise.
To identify the competitiveness of products, market capacity.
To analyze the resource opportunities for increasing the volume of production and sales through better use of: means of labor, objects of labor, labor resources.
Assess the possible results of the production and sale of agricultural products and ways to accelerate the processes of production and sale.
Decide on assortment product quality, launching new product samples into production.

7. Develop a strategy for managing production costs by deviations, by cost centers, and responsibilities.

Tasks of managerial analysis of the activities of agricultural enterprises:

basic economic methods in order to ensure the validity of economic calculations;
study of methods for evaluating the effectiveness of measures aimed at rationalizing the technology and organization of agricultural production;
formation, systematization and preparation of economic information necessary for the adoption management decisions;
optimization of used resources.

Management analysis accompanies management accounting, is based on its data, ensuring the adoption of management decisions. It is designed to provide the administrative apparatus with the information necessary to control the activities of the enterprise and to help the administrative apparatus in the performance of its functions.

Control objects are shown in fig. 1.1.

The diagram (see Fig. 1.1) shows that management accounting and analysis is associated with the study of primary information about resources and effective first order indicators: products and costs. However, only by controlling them, it is possible to influence the formation results of the second order- financial results.

1.2. Methodology for conducting managerial analysis of the activities of agricultural enterprises.

Methodology - a set of analytical methods and rules for the study of economic phenomena and processes of economic activity, subordinate to the achievement of the goal of analysis. It contains:

The formulation of the tasks and goals of the analysis.
Objects of analysis.

Scorecards with which each object of analysis will be explored.

Advice on the sequence and frequency of analytical research.

Description of methods and methods of investigation of the studied objects.

Sources of data on which the analysis is based.

Instructions on the organization of the analysis (which persons, services will conduct certain parts of the study).

Technical means that it is advisable to use for analytical processing of information.

The order of registration of the results of the analysis.

List of users of the analysis results.

Management analysis economic activity of agricultural enterprises provides for the following stages:

Such a sequence of analytical studies is most appropriate from the point of view of the theory and practice of managerial analysis of the economic activity of agricultural enterprises.

The most important element of the methodology for analyzing economic activity is the technical methods and methods of analysis (analysis tools).

Traditional logical methods are used to process and study information, methods of deterministic and stochastic factor analysis - to study the influence of factors on the results of management and calculation of reserves.

The use of certain methods depends on the purpose and depth of the analysis, the object of study, the technical capabilities of performing calculations, etc.

Chapter 2. Analysis of the production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and analysis at the enterprises of the agro-industrial complex.

The methodology for conducting analysis in the agro-industrial complex (AIC) has its own specifics, due to the following features of this industry:

The results of economic activity of agricultural enterprises largely depend on natural and climatic conditions. Since rains, droughts, frosts and other natural phenomena can significantly reduce the harvest, reduce labor productivity and other indicators, when analyzing economic activity, it is necessary to take into account the natural and climatic conditions of each year and each farm.

To obtain correct conclusions about the results of economic activity, the indicators of the current year should not be compared with the previous year, as is done in industrial enterprises, but with average data for the previous 3-5 years.

Agriculture is characterized seasonality of production. As a result, they are used unevenly throughout the year. labor resources, equipment, materials, products are sold irregularly, revenue is received. So, grain harvesters can be used only 10-20 days a year, seeders - 5-10, potato harvesters - 23-30 days.

This feature must be taken into account when analyzing such indicators as the availability and use of fixed assets, land, labor and financial resources.

AT agriculture production process very long and does not match with working period. Therefore, the most complete analysis can be done only on the basis of the results of the year. During the year, the implementation of the plan of agrotechnical measures for periods of agricultural work is analyzed.

Agricultural production deals with living organisms. Therefore, the level of its development is influenced not only by economic, but also by biological, chemical and physical laws.

main means of production in agriculture is Earth, whose natural features are inextricably linked with climatic conditions and which, under the influence of various factors, changes the natural and economic character. Moreover, the land, as the main means of production, does not wear out, but, on the contrary, improves if it is used correctly. And, finally, one of the features of this means of production is that the land is extremely versatile: on the same land, numerous types of products can be produced.

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The essence and objectives of economic analysis.
Methods of economic analysis.
Classification of economic analysis.
The content of economic analysis at the enterprise.

1. Economic analysis- this is a set of methods for studying economic phenomena and their relationships, identifying factors that affect various aspects of the reproduction process. The subject of the analysis is the production and financial activities of enterprises, and its purpose is to increase the economic efficiency of production.

Analysis tasks:

●assessment of the implementation of production and financial plans, especially for the current period (which is at the same time preplanned);

●revealing positive results in the work of the enterprise, studying the conditions and ways to achieve them, summarizing the experience of leading workers and implementing it in other areas of production;

●Identification and measurement of reserves at all stages of production, elimination of causes that hinder successful operation and use of available opportunities;

●justification and verification of management decisions

2. There are two groups of methods of economic analysis: traditional and mathematical.

Traditional techniques: comparison; absolute, relative and average values; groupings; indices; elimination; summation of leading relative indicators; recalculation of planned values; balances.

Mathematical: methods of elementary mathematics; classical methods of mathematical analysis; econometric modeling; matrix models; methods of mathematical programming; game theory; queuing theory.

Comparison is the most common analysis method. Each indicator only matters in relation to the other. Comparison methods:

Reporting indicators with planned data makes it possible to determine the degree of implementation planned target and evaluate the quality of the planning itself;

The actual indicators of the economy with the normative allows you to control costs in order to identify savings or overspending of resources in the production of products;

Reporting indicators of the analyzed enterprise with average data for the administrative district allows you to determine the place of the enterprise under study among other farms in the district;

Actual indicators over a number of years reveal trends economic processes;

When comparing indicators, the following requirements must be observed: unity of cost meters (calculation in comparable prices, sales prices of the base period, etc.); the unity of the time intervals for which the compared indicators were calculated; the unity of the methodology for calculating these indicators.

In the process of analysis, absolute, relative and average values are used.

Absolute values reflect the dimensions of a particular phenomenon in units of mass, volume, area, cost, etc. and are expressed accordingly (in meters, hectares, rubles, etc.).

Relative values reflect the ratio of two similar values; one of them is taken as a base for comparison (for 1, for 100%). The form of expression of relative indicators can be different: coefficient, percentage, etc.

Average values are used to characterize a set of homogeneous phenomena. The simple arithmetic average is used if all parts of the population occur once or have the same weight. Thus, the average monthly wage of a group of workers is determined by adding their earnings and dividing the amount received by the number of workers. Chronological averages are calculated in the same way, for example, the average yield for several years (add the yields for individual years and divide the sum by the number of years).

Weighted arithmetic averages are calculated when calculating the averages for several heterogeneous elements that have a different specific weight in the aggregate. This is how the average crop yield, animal productivity, and labor productivity are determined.

Groupings used for a detailed study of the totality of farms (district, region, zone); they make it possible to find patterns of economic development. An important condition for the application of this method is right choice grouping signs; they should reflect the essence of the phenomenon under study, reveal its essential aspects.

Indices reflect changes over time (for example, a price index is the ratio of the price of a certain type of product in a given year to the price of the previous year). In economic studies, indices usually characterize the dynamics of indicators consisting of heterogeneous parts, brought into a comparable form. This is how they investigate, in particular, the average change over the period in the volume of manufactured or sold products, the cost of production, labor productivity, etc.

elimination- this is the exclusion of the influence on the studied indicator of all factors except one. It is assumed that the factors change independently of each other: first one changes, and all others remain unchanged; then two change, then three, and so on, while the rest remain unchanged. So you can determine the influence of each factor on the value of the studied indicator separately. In economic analysis, this method is used in two versions: chain substitution and absolute differences.

The most common method is chain substitutions. In this case, a number of conditional values are calculated, assuming a change in one, then two, three, etc. factors.

balance method is used in the analysis of the provision of the enterprise with material means of production, as well as its financial condition. With the help of comparison, a surplus or shortage of funds or products for normal activities is revealed.

The widespread use of mathematical methods is an important direction in improving economic analysis and increasing its practical effectiveness.

Methods of elementary mathematics used in conventional, traditional economic calculations when substantiating resource needs, accounting for production costs, developing plans, projects, during balance calculations, etc.

Methods of classical higher mathematics are applied not only within the framework of other methods (for example, mathematical statistics or mathematical programming), but also independently. Thus, factor analysis of changes in many economic indicators can be carried out using differentiation and integration.

Econometric Methods arose at the junction of three areas of knowledge: economics, mathematics and statistics. They are based on an economic model - a schematic representation of an economic phenomenon or process using a series of mathematical relationships.

The input-output model. This is a matrix model built according to a chess scheme and allows you to visualize the relationship between costs and production results. The convenience of calculations is the main feature of matrix models. This is important when creating systems for computer processing of production planning data.

Methods of mathematical programming can be used in solving a variety of problems of production and economic activity. Their value for economic analysis lies in the fact that they make it possible to estimate the intensity of plan assignments, to obtain estimates of the scarcity of production resources, etc.

Game theory is the basis for creating mathematical models for making optimal decisions in the face of uncertainty or conflict of several parties with different interests.

Queuing Theory allows to obtain quantitative parameters of queuing processes that depend on random factors. Thus, any of the structural subdivisions of an enterprise can be represented as an object of the service system, connected in a complex and ambiguous way with other subdivisions.

3. Economic analysis of the enterprise is divided into internal (management) and external (financial). The first is intended exclusively for information and analytical support of the enterprise management, the second is also important for external consumers of information. This division is similar to the division of accounting into managerial and financial.

Economic analysis is a management function, and according to the role in the management process, prospective (forecast), operational and current (retrospective) analysis are distinguished. Economic analysis is also classified:

by entities conducting analysis(management and economic services, owners and authorities economic management, suppliers, buyers, audit firms, credit and financial authorities, etc.);

periodicity(annual, quarterly, monthly, ten-day, daily one-time analysis);

methods of studying the object of analysis(comprehensive, systematic, cost, comparative, continuous, selective analysis, etc.);

degree of automation of computational work(manually, on a computer, etc.).

In the course of the analysis, a wide variety of sources of information are used that allow us to study the production and economic activities of the enterprise, give an objective assessment of its results, identify achievements and shortcomings, determine the amount of unused reserves, outline ways to implement them, and take the necessary measures to improve various aspects of the enterprise's activities. These sources can be divided into accounting and non-accounting. Accounting data includes accounting, statistical, operational accounting and reporting data, selective accounting data, non-accounting data - materials of laboratory control, tax service audits, external and internal audits, permanent production meetings, meetings of labor collectives, press data, explanatory and memos, correspondence with a higher organization, with financial and credit authorities, as well as information obtained as a result of personal contacts with performers.

4. The economic analysis of the enterprise includes sections:

Economic conditions of the enterprise;

Resource potential;

Production program of the main industries;

Cost of agricultural products;

Financial results;

The financial condition of the enterprise.

■ Analysis of the economic activity of any enterprise begins with the study of natural and economic conditions. Natural conditions are characterized by water and temperature regimes (average annual precipitation, average annual air temperature); terrain; soil types (humus content, responsiveness to various types of fertilizers, soil quality); water resources(network of water sources, water supply, water quality, compliance with environmental requirements); natural vegetation (presence of forests, botanical composition and nutritional value of grasses of natural hayfields and pastures).

The economic conditions include, first of all, the location of the farm and its transport capabilities. Its remoteness from the regional and district centers, processing enterprises, railway stations and water piers. These distances significantly affect the production activity of an agricultural enterprise, the level of product sales costs, and the standard of living of the rural population.

■When analyzing the size of an enterprise use the following indicators: the value of gross agricultural output; land area, including agricultural land; cost of basic and working capital, livestock and poultry, the average annual number of employees, etc. This is studied in dynamics and compared with the size of other enterprises in the same zone (or district) and approximately the same production area.

The organizational structure of the economy is determined by the number of production units: departments, teams, farms, auxiliary and auxiliary industries. The size of these subdivisions is characterized by physical indicators: the number of employees, land area, livestock, as well as output in physical and value terms. The analysis establishes to what extent the actual size of the subdivisions correspond to those recommended for a given zone and a given type of economy. Then they consider the composition and size of auxiliary and auxiliary industries, their relationship with the main one. As a result, ways to simplify the organizational structure of the enterprise are determined based on optimizing the number, placement, subordination and size of units.

To determine the specialization of the economy, direct (the structure of marketable products) and indirect indicators (the structure of gross output, labor costs, fixed assets, perennial plantations, crops, conditional livestock by species) are used. They find out to what extent the existing combination of industries meets natural and economic conditions, whether additional industries contribute to or hinder the development of the main one, whether their size is sufficient to effectively use the means of production and labor.

When analyzing intensification, indicators are used that characterize both the level of production intensity and the results and effectiveness of intensification.

The level of intensity is determined based on the costs in agriculture (the sum of production fixed assets and current production costs without depreciation per unit of land area; livestock density; the amount of organic and mineral fertilizers applied per 1 ha of arable land; the volume of tractor work per 1 ha, etc.).

The result (efficiency) of intensification is measured by the value of gross agricultural output per 1 hectare of land, 1 average annual worker or 1 man-hour of labor costs, capital productivity, the amount of profit, and the level of profitability.

Then the growth rate of intensity indicators is compared with the growth rate of performance indicators characterizing the results and efficiency of intensification; the higher the latter, the more efficient is the process of intensification. Intensification indicators are also compared by years and with other farms of similar specialization, located in similar natural and economic conditions. Particular attention is paid to the extent to which the results of the enterprise have improved due to the increase in investments of means of production and labor.

When analyzing the security of the economy with fixed production assets, first consider the deviations of the reporting year from the plan and the base period for such basic indicators as capital ratio and capital-labor ratio. It is also expedient to compare these indicators with advanced farms and average regional data.

The availability of certain types of fixed assets is determined by comparing the actual data with normative values; there are some features that need to be taken into account. So, for example, when analyzing the provision of the economy with tractors, combines and other agricultural machines, their actual availability is compared with the need for them to perform the most important agricultural work in the best agrotechnical terms and with good quality. The availability of livestock buildings is determined by comparing the actual livestock at the end of the year by sex and age groups with the availability of livestock places on farms.

To improve the economic efficiency of the use of fixed assets, it is important to improve their structure. To this end, they study the changes that occurred in the reporting year, primarily in the ratio of the active and passive parts of fixed assets.

When analyzing the size, structure and availability of fixed assets, changes are identified over the years, the reasons and expediency of these changes, the achieved level of equipment is assessed in comparison with similar enterprises of the district or region.

In the current economic conditions, of paramount importance is the analysis of indicators of the state of fixed assets (depreciation and usefulness coefficients) and their reproduction (renovation, disposal and growth coefficients). The latter characterize the intensity of turnover; the excess of the rate of renewal over the rate of retirement indicates an expanded reproduction of fixed assets.

The most important general indicator of the efficiency of the use of fixed assets is capital productivity. This indicator in the analyzed farm is compared with the data of previous years, with the average data for the region and advanced farms.

It is also important to identify idle equipment, the presence of unnecessary machines of outdated designs. Surplus means of labor should be sold to other farms or mothballed, which can significantly improve the return on assets.

Analysis of the use of the machine and tractor fleet is carried out using the following system of indicators: average annual output for 1 reference tractor; average shift and average daily output; shift coefficient; utilization rate of the tractor fleet.

To calculate the influence of these factors on the amount of work of the tractor fleet, the method can be used chain substitution.

When analyzing the provision of the economy with labor resources, the actual availability of workers by category and profession is compared with the planned need. Particular attention is paid to the provision of the economy with tractor drivers, drivers and other personnel of mass professions.

With a qualitative analysis of labor resources, it is necessary to analyze their changes by age, gender, education, work experience, and qualifications.

To characterize the movement of the labor force, the dynamics of the following indicators is studied:

hiring turnover ratio (the ratio of the number of employees hired to the average number of employees);

retirement turnover ratio (the ratio of the number of retired employees to the average headcount);

staff turnover rate (the ratio of those who left for own will and for violation labor discipline to the average headcount);

the coefficient of constancy of the composition of the enterprise's personnel (the ratio of the number of employees who have worked the whole year to the average number of employees).

When analyzing the use of labor resources, they study the structure, level and seasonality of their use, the level of labor productivity and its payment.

An analysis of the structure of labor resources makes it possible to identify their distribution by industry, the proportion of managers, specialists and service personnel in the total number, the ratio of permanent, seasonal and temporary workers.

The use of labor resources should be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund; such an analysis is carried out for each category of workers and for the economy as a whole.

The efficiency of the use of labor resources in general for the economy, its divisions and industries is evidenced by the indicator of labor productivity.

The level of labor productivity is compared with the planned one, as well as with its level for previous years and in advanced enterprises. At the same time, reserves for its growth are identified and measures are planned to improve the use of labor force.

It is important to compare changes in labor productivity over the years with changes in the level of wages. When analyzing the payroll, the absolute and relative deviation of its actual value from the planned one is calculated. The relative deviation is defined as the difference between the amount of wages actually accrued and the planned fund, adjusted for the coefficient of fulfillment of the production plan.

Then it is necessary to identify the reasons for changes in the actual wage fund for certain professions, types of crop and livestock products. Here, too, the growth rate of labor productivity is compared with the growth rate of wages.

■Performance analysis production program crop production- the most important part of the economic analysis of the enterprise. The study of the indicators of the implementation of the plan for crop output and productivity allows not only to identify and use current reserves, but also to outline specific measures for the development of the industry in the future.

The analysis begins with a consideration of indicators of gross output, for individual crops in physical terms, and for crop production as a whole - in value terms. The influence of two main factors on the indicators of the gross harvest is determined - the size of the sown area and the level of productivity (using chain substitutions or calculating absolute differences).

The structure of sown areas also has a great influence on the gross harvest. The greater the proportion of high-yielding crops in it, the higher, with other equal conditions gross output. Therefore, it is advisable for each group of crops (cereals, vegetables, fodder, etc.) to also determine the influence of the structure of sown areas.

After assessing the gross yield of agricultural crops for the economy as a whole, for individual brigades and production units, each of the listed factors is studied in detail. Thus, the size and structure of sown areas depends on the specialization of the farm, on the volume of sales, on-farm needs for it (for seeds, for animal feed), market conditions, the availability of land, labor and material resources, the economic efficiency of growing individual crops, etc.

Then they analyze the size and structure of the land fund of the enterprise, determine the level of plowing of the territory. Particular attention should be paid to the structure of crops and perennial plantations. To do this, compare the sown area under individual crops and their share by year and in comparison with the plan, and in horticultural farms - also with the year of the project's useful development. They also analyze the varietal composition of crops and compare it with the recommended ratio, find out the reasons and expediency of existing deviations

They can be caused by changes in the specialization of production, unfavorable natural conditions (death of crops or plantations), organizational reasons (lack of seeds, planting material, equipment, labor, etc.).

When analyzing crop yields, the quality of the land, the amount of fertilizer applied, the meteorological conditions of the year, the quality and variety of seeds, the methods and terms of sowing and harvesting, etc. are taken into account. The dynamics of crop yields over a long period of time is studied and it is established what measures the farm takes to achieve her rise.

The analysis is completed by identifying reserves for the growth of crop production.

Analysis of the implementation of the livestock production program begins with determining the level of implementation of the plan for the whole farm, using comparable prices in 1994. Then, the achieved level of production for the main types of products is assessed.

A large number of factors influence the output of gross livestock production: the provision of animals with feed and their quality, the conditions of keeping and feeding, the breed and structure of the herd, the availability qualified personnel, the level of complex mechanization, the level of zootechnical and veterinary preventive work. At the same time, all of them affect the yield of products through two main ones - the size of the livestock and its productivity. Their impact can be estimated using chain substitution or absolute difference techniques.

The value of the average annual livestock is affected by the fulfillment of the plan for the output livestock, the indicators of herd reproduction and the provision of animals with feed. To analyze the state of reproduction of the herd, a system of indicators is used that characterizes its individual stages: the degree of insemination of the breeding stock, the degree of growth of cows, the mortality rate of the offspring, the business output of young animals, the level of barrenness of queens, the level of cattle culling, the level of provision of the herd with replacement young animals.

When analyzing the implementation of the herd reproduction plan, it is necessary to consider the fulfillment of tasks to increase the number of livestock and poultry, which is calculated at the end of the year. To do this, the actual livestock is compared with the planned, as well as with the livestock of the last year. The structure of the herd has a great influence here, so it also needs to be considered in dynamics.

Among the productivity factors, the level of animal feeding is of paramount importance; the provision of animals with feed and feeding rations should be analyzed. The latter consist of two parts: supporting feed, which ensures the normal life of animals, and productive feed, on which productivity depends. The greater the proportion of productive feed in the diet, the higher the productivity of livestock, and vice versa.

The analysis of livestock production completes the calculation of the reserves for its growth.

■Analysis of the cost of production is carried out in dynamics over a number of years; find out the intensity of the planned task to reduce costs and the level of its actual implementation in the reporting year. For this purpose, the following indicators are calculated.

1. Costs for the planned volume of production at cost:

actual last year;

planned reporting year.

2. Costs for the actual volume of production of the reporting year at cost:

actual last year;

planned and actual reporting year.

3. Planned and actual increase in the cost of production to the level of the previous year.

One of the main generalizing cost indicators is the cost of 1 rub. gross output (the ratio of the total cost of production and sales of products to the cost of gross output in current prices). It is influenced by such factors as the volume of production, its structure, specific variable costs, fixed costs selling prices for products.

In the process of analysis, the structure of all production costs is studied. Grouping by elements is necessary in order to determine the material and capital intensity of products. If the share of wages decreases, and the share of depreciation increases, then this indicates an increase in the technical level of the enterprise, an increase in labor productivity. The share of wages also decreases if the share of purchased fodder, seeds and other means of production increases, which indicates an increase in the level of cooperation and specialization of the economy.

Cost analysis certain types production begins with the study of its level and dynamics; for this, basic and chain growth rates are calculated, graphs are built. The cost growth rate for each type of product is compared with the data of other farms of the same production line and with the average for the region. So you can identify trends in cost changes and give an overall assessment of the work of the economy.

When analyzing the main factors affecting the unit cost of production, a factorial model is used. Using the method of chain substitutions, the influence of the main factors on the deviation of the actual cost of 1 centner is measured. products from what was planned.

In further analysis, it is necessary to study in more detail the reasons that had a positive or negative impact on each cost item, taking into account the influence of quantitative and cost factors. Particular attention is paid to articles that occupy the largest share in the cost structure of crop and livestock products.

Cost reduction reserves are formed mainly from the following sources: elimination of overspending on individual cost items in the context of each type of product; reduction in the cost of services rendered to the main production by auxiliary and service industries; activation of reserves for the growth of gross output; elimination of overspending on certain items of general production and general business expenses.

■Analysis of the financial performance of an agricultural enterprise begins with a consideration of profit, its dynamics and structure, determines the deviations of the indicators of the reporting year from the planned ones and data for the last year. In a normal situation, the largest share in the total profit is profit from the sale of products, works and services. Therefore, in the analysis, first of all, they study the factors influencing its change - the volume of products sold, its structure (range), cost, prices. The calculation of the influence of these factors on the amount of profit can be carried out by calculating absolute differences.

An increase in the volume of products sold can have both a positive and a negative impact on profits. An increase in sales of profitable products leads to its growth, unprofitable - to its decrease.

The structure of products sold can also have a positive and negative impact on the amount of profit. If the share of more profitable types of products in the total volume of sales increases, then the amount increases; on the contrary, with an increase in the share of low-margin or unprofitable products, it decreases. Cost reduction also contributes to profit growth. "

The level of selling prices and the amount of profit are directly dependent: with an increase in the price level, the amount of profit increases and vice versa.

Next, you should analyze the change in profit from the sale of certain types of products due to three factors: the volume of sales of products, cost and average selling prices. The influence of these factors is measured by chain substitution or absolute differences.

After that, it is necessary to study in detail the reasons for the change in the volume of products sold, the cost and price for each type of product. The volume of sales depends on the volume of production and the level of marketability. The identified reserves for increasing production will also contribute to the growth of sales.

The total cost of goods sold is the sum of the cost of production and the cost of sales. Therefore, the factors of reducing the production cost are at the same time factors of increasing profits.

Selling prices are influenced by a number of reasons: the quality of products, the situation in the markets for its sale, the timing of sales, inflationary processes. When identifying reserves for the growth of average selling prices, each of these factors requires special consideration.

Profitability indicators characterize both financial results and the efficiency of the enterprise as a whole. They are necessarily used in a comparative analysis and assessment of the financial condition of the enterprise. To do this, they study the dynamics of profitability indicators, compare them with the planned ones and with the data of other farms. The factors influencing their level are analyzed in detail.

Reserves identified during factor analysis volume of sales, full cost and average selling prices, make it possible to determine the reserves for the growth of profitability of the production of certain types of products and the enterprise as a whole.

■ Analysis of the financial condition of the enterprise

The financial condition of an enterprise is characterized by its ability to finance its activities; it depends on availability financial resources necessary for its normal functioning, financial relationships with other legal entities and individuals.

To assess the financial condition, data on the assets and liabilities of the enterprise are compared.

In the course of horizontal analysis, absolute and relative changes in the values of balance sheet items for certain period, and the purpose of vertical analysis is to study the structure of the asset and liability balance. Comparing changes in assets and liabilities, we can conclude through which sources new funds were received and in which assets they were invested.

Of particular importance is the analysis of the liquidity of the balance sheet, for which all the assets of the enterprise, depending on the degree of their liquidity (the rate of conversion into money), are divided into groups:

A1 - the most liquid assets - cash(DS - 260), short-term financial investments(KFV - 250);

A2 - quickly realizable assets - accounts receivable (DZ 230) less than 12 months;

A3 - slow-moving assets - production reserves and costs, excluding deferred expenses (Зз) (210 +220);

A4 - difficult to sell - non-current assets (Ext. A - 190)

Liabilities are grouped according to the degree of urgency of the corresponding obligations:

P1 - the most urgent obligations - accounts payable and loans not repaid on time (KZ -620);

P2 - short-term liabilities (short-term loans and borrowings (Short-term loans - 610) +630 dividends

660 others;

P3 - long-term liabilities - long-term loans and borrowings (Long-term loans - 590);

P4 - permanent liabilities - equity - (490) (490 + 640 + 650)

equity capital income bud.reserves

worth spending

The balance is considered absolutely liquid when: A1 > P1; A2 > P2; A3 > P3; A4< П4.

Liquidity rule: excess of assets over liabilities - the first three inequalities,

excess equity and other permanent liabilities over hard-to-sell assets - the fourth inequality. It means that at the expense of its own funds, the enterprise must fully form non-current assets and partially (at least 10%) cover the need for current assets.

The assessment of financial stability allows external subjects of analysis (especially investors) to determine the financial capabilities of the enterprise in the long term. At the same time, it is of great importance Financial independence from external sources, therefore, they study the ratio of borrowed, equity and total capital from different positions.

One of the criteria for assessing the financial stability of an enterprise is to determine the surplus or lack of sources of funds for the formation of reserves and costs (material working capital).

Depending on the indicators of the provision of reserves and costs with own and borrowed sources, there are three types of financial stability:

1. Absolute stability(rare) Zz ‹ SOS + credits, Koss › 1

Stocks and costs are less than the sum of own working capital (SOS) and bank loans for inventory items, and the ratio of reserves and costs to sources of funds is greater than one.

2. Normal stability Zz = SOS + credits

Inventories and costs are equal to the sum of own working capital and bank loans for inventory items.

3.Unstable financial condition 33 › SOS + loans

The balance of payments is disturbed, but it remains possible to restore the balance of means of payment and payment obligations by attracting temporarily free funds into the turnover of the enterprise (reserve fund, accumulation and consumption fund), bank loans, temporary replenishment of working capital, excess of accounts payable over receivables. Inventories and costs are greater than the amounts of own working capital and bank loans.

Financial stability considered acceptable if the following conditions are met:

● - the sum of production stocks and finished products equals or exceeds the amount of short-term loans and borrowings involved in the formation of reserves. Inventory + production > Short-term loan.

●- the amount of work in progress and deferred expenses is equal to or less than the amount of own working capital. Non-manufactured + exp. ‹ SOS

1. Features of agricultural production and analysis of economic activity of agricultural enterprises

Agriculture is an important branch of the economy. Agro-industrial policy today is aimed at making it highly efficient and competitive, significantly increasing the reliability of providing the country with agricultural products, and improving its quality. The task is to carry out a radical restructuring of economic relations in agriculture, the meaning of which is to give rural residents the opportunity to show independence, entrepreneurship and initiative.

1. The results of the economic activity of agricultural enterprises largely depend on natural and climatic conditions. Since rains, droughts, frosts and other natural phenomena can significantly reduce harvests, reduce labor productivity and other indicators, when analyzing economic activity, it is necessary to take into account the natural and climatic conditions of each year and each farm. To obtain correct conclusions about the results of economic activity, the indicators of the current year should not be compared with the previous year, as is done at industrial enterprises, but with the average data for the previous 3-5 years.

2. Agriculture is characterized by seasonal production. In this regard, throughout the year, labor resources, equipment, materials are unevenly used, products are sold irregularly, and revenue is received. So, grain harvesters can be used only 10-20 days a year, seeders - 5-10, potato harvesters - 20-30 days. This feature must also be taken into account when analyzing economic activity, in particular such indicators as the availability and use of fixed assets, land, labor and financial resources.

3. In agriculture, the production process is very long and does not coincide with the working period. Many indicators can only be calculated at the end of the year. In this regard, the most a complete analysis in crop production can only be done according to the results of the year. During the year, the implementation of the plan of agrotechnical measures for periods of agricultural work is analyzed; deviation from standard costs per unit of work performed.

4. Agricultural production deals with living organisms. Therefore, the level of its development is influenced not only by economic, but also by biological, chemical and physical laws, which complicates the measurement of the influence of factors on the results of economic activity. At the same time, taking into account the effect of these laws is of exceptional importance when analyzing the activities of enterprises.

5. The main means of production in agriculture is land, the natural features of which are inextricably linked with climatic conditions. Unlike other branches of the national economy, where it is precisely known economic efficiency and the productive capacity of all assets, the productivity of the land cannot be accurately measured and, under the influence of various factors, changes its natural and economic character. Moreover, land, as the main means of production, not only does not wear out, but, on the contrary, improves if it is used correctly. And finally, one of the features of this means of production is that the earth is extremely versatile. It is known that in industry at a separate plant, as a rule, it is possible to produce only the corresponding type of product. In agriculture, many types of products can be produced on the same land. As a result, it is characterized by such features as the universality of production, weak concentration, diversified nature, and a lower level of labor productivity. In this regard, the analysis of the economic activities of enterprises should contribute to the highly productive use of land, the consistent development of the most useful areas of activity in the conditions of the economy.

6. Agriculture differs from other branches of production also in that part of its production is used for its own purposes as a means of production: seeds, fodder, animals. Therefore, the volume of products sold is usually much less than that produced.

7. Taking into account the specifics of agriculture, many specific indicators are used to assess the activities of agricultural enterprises (yield, livestock productivity, milk fat content, etc.). General indicators, applied but all sectors of the national economy (cost of production, profit, profitability, turnover of funds, etc.), reflect the specifics of agricultural production. This determines some features of their analysis.

8. At the same time, it should be noted that in agriculture there are more enterprises of the same type than in industry, carrying out production in approximately the same natural and climatic conditions. Therefore, unlike industrial enterprises, it is possible to apply inter-farm management more widely here. comparative analysis. This allows you to more accurately evaluate the results of economic activity, to identify the best practices of other enterprises.

9. Having a broad base for comparison both within a separate enterprise, and on the scale of the region, the region allows you to more often use the following techniques in the analysis: comparison of parallel and time series, analytical groupings, correlation analysis, multivariate comparative analysis, etc.

2. Natural and economic conditions of economic activity of agricultural enterprises and their analysis.

The results of the work of agricultural enterprises significantly depend on the conditions of production. Therefore, economic analysis begins with a study of the natural and economic conditions of the economy, its size, production direction, the level of intensification of production and its efficiency. Only taking into account specific conditions, it is possible to objectively evaluate the results of the enterprise and outline ways for its further development.

Production conditions can be divided into three groups :

a) natural and climatic;

b) the location of the farm;

c) economic conditions of production.

Each of these groups can be characterized by an appropriate system of indicators. From natural conditions the results of economic activity are most influenced by soil types, climate features, terrain, hydrography and vegetation.

For soil condition characteristics the following indicators are used: qualitative assessment of agricultural land (in points), average field size, humus and microelement content in the soil, thickness of the humus layer, the proportion of land requiring liming and gypsuming, the share of improved land in their total area, the mechanical composition of the soil, etc. d.

When studying climatic conditions it is necessary to pay attention to such features as the average annual amount of precipitation, their distribution over the periods of the year, the duration and thickness of the snow cover, the depth of soil freezing, the dates of the first and last frosts, the duration of the frost-free period and periods with an average daily temperature above 0 ° C, above + 5 and +10 °С, the number of sunny days per year and during the frost-free period.

At assessment of the location of the farm the distance from the regional and district centers, railway stations, marinas, supply, processing, repair enterprises, the state of the road network is being studied.

To economic conditions , on which the results of economic activity depend, include. At the same time, it should be borne in mind that the presence in the economy, for example, of a large number of fixed assets of production does not in itself ensure high production results. For the effective use of fixed assets, in particular in animal husbandry, it is necessary to have a sufficient number of employees, create a strong fodder base, i.e. ensure the proportionality of all elements of the material and technical base. The most important proportions that should be taken into account in the process of analyzing the operating conditions of the farm are characterized by indicators of the number of livestock per 100 hectares of agricultural land, capital provision, capital-labor ratio, provision of animals with feed, premises, etc. The study of all these indicators is necessary not only to characterize the conditions of the enterprise, but also for an objective assessment of the achieved production and financial results. In the process of analysis, all these indicators are compared with the corresponding data of neighboring farms, the average for the district, region, as well as in dynamics for 5-10 years.

3. Analysis of the level of specialization, efficiency and intensification of production

The results of economic activity largely depend on the level of specialization and concentration of production. Specialization and concentration of agricultural production are developing under the influence of two trends: on the one hand, the deepening of the social division of labor contributes to a narrower specialization, and on the other hand, the peculiarities of agricultural production (seasonality, the special role of the land and the close relationship between crop and livestock) necessitate the development of diversified enterprises. Most agricultural enterprises are diversified, although in recent years the number of highly specialized farms (poultry farms, vegetable factories, complexes for growing and fattening animals, etc.) has increased. However, such a narrow specialization is not possible for all types of agricultural products.

The task of analysis is not only to determine the level of specialization that has developed in the economy, but also to outline ways for its further improvement. The main indicator characterizing the specialization of agricultural enterprises is the structure of marketable products. As additional indicators, the structure of sown areas, gross output, livestock, labor costs can be used.

According to the share in the total volume of sales of products, 2-3 main industries or cultures and additional ones are distinguished. They study the validity of the selection of additional industries, the consistency of their size with the leading industries. Additional branches are often necessary for the normal functioning of the main ones (for example, in pig breeding, milk is required for feeding piglets, in seed production, the development of beekeeping). Many additional industries accelerate the turnover of capital, increase the efficiency of the use of land resources and fixed assets. In non-specialized farms, one can observe the universalism of production: many types of crop and livestock products are produced and sold at the same time, and it is difficult to determine which of them prevail. In farms with a high level of specialization, animal husbandry is being transferred to an industrial basis, large mechanized complexes are being created for the production of milk, pork, and eggs.

To assess the level (depth) of specialization of production, calculate specialization coefficient K cn:

where Y d n - the share of a certain type of marketable product in its total volume;

n is the serial number of individual types of products according to their share in the ranked series.

The value of the coefficient of specialization can range from 0 to 1. If its level is less than 0.2, then this indicates a weakly expressed specialization, from 0.2 to 0.4 - about average and more than 0.6 - about in-depth specialization.

If, for example, the proportion of large cattle for meat is 50% in the total volume of marketable products, milk - 30%, grain - 10%, potatoes - 8%, other products - 2%, then the coefficient of specialization will be:

K cn \u003d 100 / (50 * (2 * 1 - 1) + 30 * (2 * 2-1) + 10 * (2 * 3-1) + 8 * (2 * 4-1) + 2 * (2 *5-1)) \u003d 100 / 264 \u003d 0.38.

So, in this enterprise, specialization has average level. To obtain more complete conclusions, it is necessary to study the dynamics of this indicator.

For evaluating the economic efficiency of specialization a parallel comparison of indicators of specialization and production efficiency is necessary. Based on the results of the analysis, measures are developed aimed at improving on-farm specialization, taking into account specific production conditions. The most rational sizes and combination of industries are determined by solving economic and mathematical problems and a comparative inter-farm analysis of enterprises of the same production line.

The level of intensification of production has a great influence on the results of economic activity. As is known, expanded reproduction in agriculture can be carried out in an extensive and intensive way. If the increase in production is achieved by expanding the area under crops and the number of animals, then this form of expanded reproduction is called extensive. If the development of production occurs by improving the quality of soil cultivation, additional investment in the same area and thereby achieving an increase in crop yields and livestock productivity, then this way of increasing production is called intense. Intensification is the main direction of development of agricultural production at the present stage. It is achieved by introducing the achievements of scientific and technological progress and advanced practical experience. The constant growth of investment in the development of more modern means of production, more skilled labor per unit of land area should ensure the bulk of the increase in agricultural production.

In order to comprehensively study the process of intensification, three groups of indicators are considered. To first group include indicators characterizing the level of intensification. The main ones are the amount of fixed and working capital per 100 hectares of agricultural land, the amount of costs per 100 hectares of agricultural land; additional - the consumption of fertilizers per 1 ha, energy supply, the provision of the economy with tractors, the number of livestock per 100 hectares of agricultural land, the amount of investment in land reclamation.

second group make up indicators characterizing the results of intensification: the output of gross, marketable products, net income per 100 hectares of agricultural land, crop yields, animal productivity.

Third group indicators characterize the effectiveness of intensification based on a comparison of additional investments with their results (the volume of production and sales per ruble of total investments, product profitability, labor productivity, capital productivity, payback of fertilizers, feed, etc.).

In the process of analysis, it is necessary to study the level of these indicators, their dynamics, to conduct inter-farm comparisons, to assess the achieved level of intensification and production efficiency in the farm under study.

4. Brief description of the financial condition of the economy and its solvency

When studying the initial conditions for the functioning of an enterprise, an express analysis of the dynamics of the main indicators characterizing the property and financial condition of the enterprise is of no small importance. For their calculation and analysis, data from financial statements and an explanatory note to it are used.

Property status of the enterprise is estimated on the basis of studying the dynamics (for 3-5 years) of the level of the following indicators:

The total amount of funds at the disposal of the enterprise;

The value of fixed assets and their share in the total amount of assets, including the share of their active part;

The degree of depreciation of fixed assets and the degree of their renewal;

Sums current assets and their shares in the total balance sheet currency;

ratio of current and non-current assets;

The value of inventories and their share in the amount of revenue;

Amounts of accounts receivable and its share in revenue;

The share of overdue receivables in the total assets of the enterprise.

An increase in the real amount of funds at the disposal of the enterprise (taking into account the inflationary factor) indicates the expansion of the enterprise's activities. On the contrary, a decrease indicates a decline in production. According to the degree of deterioration and renewal of fixed assets, the technical condition of the enterprise is judged. The optimal proportions between fixed and working capital are important. With a lack of the latter, the production capacity of the enterprise is not fully used, as a result of which all economic indicators of its activities deteriorate. The optimal value of inventories, the reduction of receivables and their share in the amount of revenue (turnover) contribute to the acceleration of capital turnover and increase its profitability.

To assess the financial stability of an enterprise It is recommended to study the dynamics of the following indicators:

Amounts and shares of the company's own capital in the total balance sheet currency;

Amounts and shares of borrowed funds in the total balance sheet currency;

The ratio of borrowed and own funds of the enterprise (shoulder financial leverage);

Ratio of receivables and payables;

Shares of own and borrowed capital in the formation of non-current assets;

Shares of own and borrowed capital in the formation of current assets;

Equity shares in the formation of the company's reserves.

An increase in the share of equity and a decrease in the share of borrowed capital, a decrease in the leverage of financial leverage indicate a strengthening of the financial position of the economy, and vice versa. This is also evidenced by the increase in the share of own funds in the formation of current and non-current assets of the enterprise.

Enterprise solvency assessment produced on the basis of studying the dynamics of the following indicators:

Cash reserve and its share in the amount of short-term financial liabilities;

Current liquidity ratio (the ratio of current assets to short-term liabilities);

The value of short-term and long-term financial liabilities and their share in the total assets of the enterprise;

The amounts of overdue short-term and long-term liabilities and their share in the total assets of the enterprise.

An increase in the level of the first two indicators indicates the strengthening of the solvency of the enterprise. On the contrary, an increase in the level of the third and fourth indicators indicates a deterioration in the financial situation at the enterprise. If their value exceeds the normative value, then the enterprise belongs to the class of stably insolvent.

To characterize the efficiency and intensity of the use of enterprise funds and assess its business activity the following system of indicators is used:

· profitability of the total assets of the enterprise (ratio | gross profit to the average annual amount of assets);

· return on equity (the ratio of net profit to the average annual amount of equity capital);

Efficiency of use of borrowed funds (the effect of financial leverage);

· the turnover ratio of advanced capital (the ratio of revenue to the average annual amount of assets);

· the turnover ratio of working capital (the ratio of revenue to the average annual amount of current assets);

The duration of the turnover of working capital, including (including inventory, receivables and cash.

The first three indicators characterize the effectiveness of the use of funds at the disposal of the enterprise (own and borrowed), and the last - the intensity of their use. The higher the return on capital and the rate of its turnover, the higher the business activity of the administration of the enterprise, and vice versa.

If the company is a joint-stock company whose shares are listed on the stock exchange, the analysis is supplemented by data on the position of the company on the market valuable papers. You need to study the data on the number of shares issued joint stock company, including those fully paid, partially paid and unpaid, on the nominal value of these shares, changes in the number of shares due to the additional issue, the number of repurchased shares, the number of shareholders registered in the register, including the largest ones.

It is necessary to provide indicators characterizing the investment attractiveness of a joint-stock company:

a) return on equity (the ratio of net profit to the average annual amount of equity capital);

b) the level of dividend output, i.e. the share of net profit directed to the payment of dividends on ordinary shares (the ratio of the fund of dividend payments to the amount of net profit);

c) the amount of dividend payments per share (the fund of dividend payments on ordinary shares is divided by the number of ordinary shares issued by the joint-stock company);

d) dividend rate (the ratio of the amount of dividend per one ordinary share to its nominal value);

e) share price (the ratio of the amount of dividend per share to the average annual interest rate on bank deposits);

f) share quotation ratio (the ratio of the share price to the discount price of the share).

The study of the dynamics of these indicators over the past 3-5 years will allow us to establish trends in the financial situation in the analyzed enterprise.