The concept of a comprehensive economic analysis of the financial and economic activities of an enterprise
From the point of view of the internal content, the process of analysis, as a whole, is a division into constituent parts. "Economic analysis - a systematized set of methods, methods, techniques used to obtain conclusions and recommendations of an economic nature in relation to a particular business entity" . This approach assumes a predetermined orientation towards achieving a specific goal of analysis. Economic analysis is aimed at a comprehensive solution to the problems of assessing financial and economic activity enterprise, which allows the enterprise to effectively use the conclusions obtained from the analysis regarding the current state of economic activity.
Consider another approach, according to which "the economic analysis of the financial and economic activities of an enterprise involves a consistent consideration of its states by functions: economic activity, financial condition, as well as analysis of innovations and investments ". Based on the results of the assessment of the economic activity of the enterprise and based on the results economic analysis measures are taken to improve certain areas of the financial and economic activity of an economic entity. Thus, a comprehensive economic analysis allows you to identify and eliminate factors that negatively affect the results of the financial and economic activities of the enterprise.
The subject and content of a comprehensive economic analysis
The subject of a comprehensive economic analysis of financial and economic activities is the process of establishing and evaluating causal relationships between factors and results in the process of choosing a method for implementing decisions and planning them.
The objects of complex economic analysis are individual business entities and their financial and economic activities, expressed through economic results.
- Management analysis is concentrated in the field of on-farm production, commercial, technological and labor processes.
- Financial analysis includes an assessment financial results and financial condition of the enterprise.
The results of a comprehensive economic analysis of the financial and economic activities of an enterprise and the development on their basis of measures to improve its efficiency make it possible to influence such categories as profit, capital, asset turnover, receivables and payables, wages, dividends, investments, social expenses, etc.
The purpose and objectives of a comprehensive economic analysis of the financial and economic activities of the enterprise
The purpose of the integrated economic is the preparation of information for adoption management decisions associated with the implementation of the main economic activity of an economic entity or individual financial and economic aspects of the current and prospective functioning of the organization.
In modern conditions, a comprehensive economic analysis allows any enterprise to provide effective management financial and economic activities. In order to rationally manage the financial and economic activities of an enterprise, it is necessary to objectively and rationally apply the methodology and methodology of economic analysis, methods and methods for assessing the financial condition and economic activity, based on the results of which it is possible to develop effective ways and methods for improving the performance of the financial and economic activities of the enterprise.
A comprehensive economic analysis of the financial and economic activities of the organization is carried out in three main areas:
- evaluation of the phenomena under study;
- diagnostics, i.e. establishing causal relationships and assessing the "strength of influence" individual factors on the result;
- forecasting the consequences of decisions made.
In accordance with this, it is possible to single out the main tasks of a comprehensive economic analysis of the financial and economic activities of an enterprise.
Tasks of a comprehensive economic analysis of the financial and economic activities of an enterprise
Stages of a comprehensive economic analysis
There are three main stages of a comprehensive economic analysis of the financial and economic activities of an enterprise:
- Definition specific purpose analysis and approach to its implementation;
- Assessment of the quality of information submitted for analysis;
- Defining methods of analysis, conducting the analysis itself and summarizing the results obtained.
At the first stage, the purpose of the analysis is determined in one of three ways:
- comparison of enterprise indicators with the average indicators of the national economy or industry (such indicators are called "ideal" or "normative");
- comparison of indicators of this reporting period with indicators of previous periods, as well as with planned indicators for the reporting period;
- comparison of the company's performance with the performance of similar competing firms (intercompany comparative analysis) .
At the second stage of a comprehensive economic analysis, it is precisely the quality of information that is assessed, which consists not only in the counting verification of accounting data, but also in determining the impact of accounting methods on the formation of reporting indicators.
The third stage is the direct assessment of the financial and economic activities of the enterprise as a set of methods, methods and working methods.
Scheme for assessing the main groups of indicators of economic activity in the system of complex economic analysis
Methods for conducting a comprehensive economic analysis of the financial and economic activities of the organization
conclusions
A comprehensive economic analysis evaluates the main characteristics of the financial and economic activities of an enterprise using various indicators.
The results of a comprehensive economic analysis of the financial and economic activities of an economic entity using modern techniques analysis allows you to reveal problem areas in the financial and economic activities of the enterprise, in order to then eliminate the identified problems and take measures to improve the economic activity and financial position of the enterprise.
A comprehensive assessment of the financial and economic activities of an enterprise is necessary to manage the movement of material, labor and financial resources in the framework of the implementation by business entities of their core activities.
A comprehensive economic analysis of the financial and economic activities of the organization is not an end in itself. Based on the results of the analysis, conclusions are drawn about possible ways to improve the efficiency of the financial and economic activities of the enterprise. Improving the financial and economic activities of the organization is based on a set of measures and recommendations that correct the production, economic, commercial and financial activities of the enterprise.
The implementation of measures and the development of recommendations for optimizing financial and economic activities are aimed at improving the current situation of the enterprise by optimizing financial operations, economic mechanisms and production processes that take place in the enterprise. It is possible to implement a set of measures by developing an appropriate project, the purpose of which is to increase the efficiency of the financial and economic activities of the organization. AT general view such a project includes directly a comprehensive economic analysis of the financial and economic activities of the organization, the development of recommendations for the implementation of measures and the introduction of the proposed measures into the practice of the financial and economic activities of the enterprise.
Literature
- Gerasimov B.I., Konovalova T.M., Spiridonov S.P. Comprehensive economic analysis of the financial and economic activities of the organization. - Tambov: TSTU Publishing House, 2008.
- Grishchenko O.V. Analysis and diagnostics of financial and economic activity of the enterprise. - Taganrog: publishing house of the TRTU, 2012.
- Gubina O.V., Gubin V.E. Analysis of financial and economic activity. – M.: Infra-M, 2013.
- Zoroastrova I.V., Rozanova N.M. Economic analysis of the firm and the market. – M.: Unity-dana, 2009.
- Kogdenko V.G. Economic analysis. – M.: Unity-Dana, 2006.
- Lysenko D.V. Comprehensive economic analysis of economic activity. – M.: Infra-M, 2008.
- Lyubushin N.P. Comprehensive analysis of financial and economic activities. – M.: Finance and statistics, 2012.
- Lyubushin N.P. Economic analysis. – M.: Unity-Dana, 2010.
- Tolpegina O.A., Tolpegina N.A. Comprehensive economic analysis of economic activity. – M.: Yurayt, 2013.
- Chechevitsyna L.N. Analysis of financial and economic activity. - Rostov-on-Don, Phoenix, 2013.
- Chueva L.N., Chuev I.N. Analysis of financial and economic activity. – M.: Dashkov i K, 2013.
- Sheremet A.D. Theory of economic analysis. – M.: Infra-M, 2011.
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Analysis of economic activity (later it was called "Economic analysis") as an independent, concrete economic (functional) science and as a special training course originated in the USSR in the 1920s. the last century. This course consisted of the topics of analysis of all indicators for evaluating the results of financial and economic activities of enterprises in various sectors of the national economy.
During the transition to a market economy and modern conditions management, the scope of analysis and analytical procedures have been significantly narrowed, and economic analysis has often been limited to the analysis of the financial condition and has been reduced mainly to assessing the dynamics of profitability, solvency, and financial stability of organizations. A very modest place was exposed to the analysis of other indicators. However, in order to make informed* management decisions, every year it becomes more and more popular comprehensive analysis production, investment and financial activities, which allows you to generate all the necessary business information for the development of management decisions.
In conditions market economy it is necessary to generate separately information for management (i.e. for own use) and information for external users. In connection with. With this, a single analysis of economic activity (ie, economic analysis) began to be subdivided according to the principle of the subjects of its users: managerial (operational, production) analysis and financial analysis. The areas of activity of enterprises now began to increase, the number of types of analysis increased: operational; investment; innovative; financial.
Therefore, a comprehensive economic analysis of economic activity (CEAHD) is a complex management analysis. It covers all aspects of the activity of the enterprise and its divisions in their relationship, i.e., all stages of preparation for production and all stages of the process of production and circulation of products.
In this course, you must have an understanding of basic concepts and organizational and methodological foundations of conducting CEAHD of enterprises and their structural divisions, to arm themselves with knowledge about the theory and methodological foundations of CEAHD\" its essential
hundred and content; stages of formation and directions of development as a new special branch of economic knowledge. This course outlines the origins (roots) of new specialized knowledge, the contribution of Russian and foreign scientists to the development of the methodology and organization of CEAHD, such as: Ph.D. n., prof. S. K. Tatur; e. n., prof. A. D. Sheremet; e. n., prof. S. B. Barngolts; e. n., prof., acad.
N. G. Chumachenko; e. n., prof. V. V. Kovalev; e. n., prof. L. T. Gilyarovskaya; e. n., prof. O. V. Efimova; e. n., prof. M. V. Melnik; prof. G. V. Savitskaya; B. Needles, E. Hendriksen, R. Anthony and others.
The subject of CEAHD are economic processes occurring both in the organization itself and in its structural divisions, in the aggregate and in interaction constituting the economic (economic) activity of the organization. Therefore, the complexity and consistency are the basic principles of conducting CEAHD.
A. D. Sheremet in his work (p. 77) gives the following definition of CEAHD: “Comprehensive economic analysis is a means of obtaining complete knowledge about economic activity, knowledge about business, understanding the activities of an economic entity; its methodological basis is formed by the principles of materialistic dialectics and modern system analysis, which in recent years has become widespread in economic analysis.
"The objects of a comprehensive economic analysis of economic activity can be individual divisions of the enterprise, individual parties and segments, activities, cost centers and responsibility centers. The main object of a comprehensive economic analysis is the organization as a whole.
I would like to outline a certain range of modern topical theoretical, methodological and organizational and methodological problems of conducting a comprehensive economic analysis that require their justification, disclosure and systematization in order to increase the efficiency of the functioning of economic entities in real modern market conditions.
At present, a stable and unambiguous idea of the essence of complex economic analysis, its content and purpose has not yet been formed; forms and methods of its implementation; methodology for summarizing the results of the analysis and assessing the "complete" value of reserves, in particular, for example, in order for the identified reserves, formed, in particular, as a result of inefficient use of the organization's resource potential, to be actually included in production, it is necessary to find adequate opportunities for increasing production capacity, financial capital, markets for additionally manufactured products.
- There are no clear positions of leading Russian scientists on the content of a comprehensive economic analysis; it is most often called intraeconomic and managerial analysis, and the subject of its study is only the production activities of the organization. Here it should be noted that the activities of any economic entities are now multifaceted: in addition to production activities, they are engaged in trade, financial, investment, foreign economic, innovative, marketing activities. In general, all types and results of the work of the organization and, in particular, each separately, in our opinion, are the subject of a comprehensive economic analysis.
- Comprehensive economic analysis, in comparison with thematic analysis, is distinguished by a number of characteristic features. It is certainly comprehensive (multi-aspect) and systemic (organically interconnected), i.e. each of its sections (block) logically and mathematically consists in direct or inverse interaction with other blocks of CEAHD. All constituent blocks of complex economic analysis are described by an adequate system of private (quantitative) and generalizing (qualitative) indicators, strictly interacting with its other blocks. It is aimed at solving problems of increasing the final results of the organization's activities, the indicators of which, depending on the purpose of its implementation, are formulated in the final block of the KEAAHD, for example: searching for reserves to increase the owners' capital; increase in the efficiency of management; increase in net cash flows and accumulation net assets organizations; cost reduction and income growth for all types of its activities (production, financial, investment and innovation) and other goals. Each aspect of the organization's activities, reflected in the flowchart of the KE\\CD, must ultimately directly or indirectly have a quantitatively measurable impact on the change in the indicators of the final block, which is an indispensable condition and purpose of its implementation. Examples of block diagrams for conducting a comprehensive economic analysis of the economic activities of organizations are shown in fig. 1.2 and 1.3.
- Further, in the process of conducting a comprehensive analysis of various areas of activity of organizations, it is necessary to use an appropriate system of qualitative indicators that are closely interconnected (for example, profitability and profitability of assets and capital; turnover current assets and return on assets; financial stability, liquidity and solvency ratios, and much more).
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Significance and tasks of complex analysis.
Formation and analysis of the main groups of indicators in the system of complex economic analysis.
Margin analysis.
1.Complex analysis provides for a comprehensive study of the objects of analysis, which are described by a plurality of factors and reflect the causal relationships of many interrelated aspects of the object, which is either a set of local analyzes of individual aspects of the object, or the final multivariate analysis of the entire object as a whole.
The value of knowledge of the methodology of complex economic analysis is determined by the following.
Ensuring the effective functioning of organizations requires economically competent management of their activities, which is largely determined by the ability to analyze it. With the help of a comprehensive analysis, development trends are studied, the factors of change in performance results are deeply and systematically studied, business plans and management decisions are substantiated, their implementation is monitored, reserves for increasing production efficiency are identified, the performance of the enterprise is evaluated, and an economic strategy for its development is developed.
A comprehensive analysis of economic activity is scientific base making managerial decisions in business. To justify them, it is necessary to identify and predict existing and potential problems, production and financial risks, determine the impact of decisions made on the level of risks and income of a business entity. Therefore, mastering the methodology of complex economic analysis by managers of all levels is an integral part of their professional training.
A qualified economist, financier, accountant, auditor and other specialists in the economic profile must be proficient in modern methods of economic research, the skill of systemic complex microeconomic analysis. Knowing the technique and technology of analysis, they are able to easily adapt to changes in the market situation and find the right solutions and answers. Because of this, mastering the basics of economic analysis is useful to anyone who has to participate in decision-making, either to give recommendations for their adoption, or to experience their consequences.
The purpose of the enterprise is profitability, that is, the highest possible result in monetary terms for the period under consideration. The task of complex analysis is consider all private factors that provide a higher level of profitability.
Money turnover, reflecting the real process of entrepreneurial activity, is recorded in a comprehensive accounting system, thanks to which the information base of a comprehensive economic analysis is formed.
Comprehensive analysis requires:
detailing(selection of constituent parts) of certain phenomena to the extent that it is necessary to clarify their most significant and main characteristics;
systematization analyzed elements based on the study of their relationship, interaction, interdependence and subordination in order to build a model of the object (system) under study, determine its main components, functions, subordination, reveal the logical and methodological analysis scheme that corresponds to the internal connections of the studied factors.
generalizations(synthesis) of the results of the analysis from the whole set of studied factors with the separation of typical from random, main and decisive, on which the results of activity depend, from secondary ones;
developing and using a system of indicators, reflecting the complexity of system research, causal relationships, the economic meaning of phenomena and processes in the economic activity of the enterprise.
Economic activity, which is the object of economic analysis, is an open system, acts as an integral part of a more complex economic system, therefore, a comprehensive economic analysis of economic activity in a market economy is carried out on the basis of systemic approach.
Based on the information model of economic activity, i.e., the model for the formation of economic factors and indicators, a general block diagram of a comprehensive economic analysis is drawn up, factors and indicators are classified, and links between them are formalized.
Let us consider the general scheme for the formation and analysis of the main indicators of economic activity in the system of complex economic analysis (CEA).
At the heart of all economic indicators of the economic activity of the enterprise lies the organizational and technical level of production, i.e., the quality of products and the equipment used, the progressiveness of technological processes, the technical and energy equipment of labor, the degree of concentration, specialization, cooperation and combination, the duration of the production cycle and the rhythm of production, the level of organization of production and management.
The technical side of production is not directly the subject of economic analysis. But economic indicators are studied in close interaction with the technique and technology of production, its organization. Technological progress - a decisive factor in the rise of productive forces and the development of human society - leads to an increase in labor productivity and a decrease in the cost of goods. It is stimulated by the needs of economic development: the development of technology is progressive when it is economically efficient.
The level of economic indicators is significantly influenced by natural conditions. This circumstance plays an important role in a number of sectors of the national economy, especially in agriculture, in the mining industry. Degree of use natural resources largely depends on the state of technology and organization of production and is studied along with indicators of the organizational and technical level of production.
Economic indicators characterize not only the technical, organizational and natural conditions of production, but also the social conditions of life of production teams, as well as the foreign economic relations of the enterprise, that is, the state of the markets for financing, buying and selling. The degree of use of production resources depends on all these conditions: means of labor, objects of labor and labor itself. The intensity of the use of production resources is manifested in such generalizing indicators as labor productivity, capital productivity of fixed production assets, material intensity of production.
The efficiency of the use of production resources, in turn, manifests itself in three dimensions:
1) in the volume and quality of manufactured and sold products (moreover, the higher the quality of products, the greater, as a rule, the volume of products expressed in selling prices of the enterprise);
2) in the amount of consumption or cost of resources for production, i.e. production cost;
3) in the amount of resources used, i.e., fixed and circulating funds advanced for economic activity.
Comparison of indicators of production volume and cost characterizes the amount of profit and profitability of products, as well as the cost of 1 rub. products. Comparison of indicators of the volume of production and the value of the advanced fixed production assets and working capital characterizes reproduction and turnover production assets, i.e. capital productivity of fixed production assets and turnover of working capital. From the implementation of the profit plan and the financial plan as a whole, on the one hand, and from the turnover of working capital, on the other, depend financial condition and solvency of the enterprise. The obtained indicators, in turn, together determine the level of profitability of economic activity.
2. General indicators of each block are called synthetic. For example, the volume of sold products is a synthetic indicator for block 6, the total cost of this product is for block 7. The synthetic indicator of one block, which is the output for this block of the subsystem, for another, subordinate to it, will play the role of an input. In other words, through these generalizing indicators, a connection is made between the individual blocks in the system of economic analysis. Each k, as a relatively isolated system, is formed as a system (of analytical indicators that make up these generalizing indicators.
In system analysis, special attention is paid to the study of the interconnection and its conditionality - individual sections of indicators and factors of production. Therefore, in the process of a comprehensive economic analysis of economic activity, it is important to determine all the main relationships and factors that give quantitative characteristics.
Let us consider block 6 in more detail. The input here will be the synthetic indicators of blocks 3, 4 and 5: the average value of industrial production assets, output per 1 cu. fixed assets (capital productivity), the cost of consumed objects of labor, the output of products per 1 c.u. consumed objects of labor (material productivity), the average number of employees and the productivity of their labor. The synthetic indicator (output) of block 6 is the volume of products sold.
The volume of sold products depends on the volume of shipped and paid products, on changes in the balance of finished products in warehouses, the amount of work in progress, and, consequently, on the volume of gross output. Product output is largely determined by production factors (the degree of use of fixed assets (labor instruments), objects of labor and labor resources). Non-productive factors (related to the supply and marketing) affect the volume of production indirectly, through production factors.
summary indicators preview
Analysis of the organizational and technical level, social, natural and foreign economic conditions of production
Analysis of the use of fixed production assets
Analysis of the size and structure of the advanced capital
Product cost analysis
Usage analysis material resources
Analysis of the turnover of production assets
Analysis of profit and profitability of products
Analysis of the use of labor and wages
Analysis of the volume, structure and quality of products
Analysis of the profitability of economic activity
Analysis of the financial condition and solvency
Summary Performance Evaluation and Analysis of Economic Stimulus Funds
General scheme for the formation and analysis of the main groups of indicators in the system of complex economic analysis (CEA)
The use of production resources is affected by the organizational and technical level of production through intensive and extensive factors that determine elementary analytical indicators of resource consumption. For example, such an elementary indicator of the use of labor resources is the average rate of output. It is determined by the technical and energy equipment of labor, the qualifications of the worker, the level of specialization, cooperation, and the organization of production and labor. Thus, it is possible to determine an infinite number of factors influencing this indicator.
In practice, they usually confine themselves to considering a finite number of factors, which depends on which management body conducts the analysis, on the tasks of the analysis itself, and technical capabilities.
In the system of complex analysis, production factors are identified from the point of view of their influence on the generalizing indicators of economic activity, but it is also necessary to take into account the feedback, i.e., the impact of these performance indicators on indicators characterizing certain aspects of the work of enterprises. Let us assume that the degree of influence of the use of production resources on the volume of output, and, consequently, on the volume of sold products, is established. The value, the structure of the products sold by the enterprise depends on fixed assets, material, labor resources, qualifications work force and determine their size and structure. When conducting a system analysis, it is necessary to take into account these feedback, giving them as much as possible a quantitative form.
Based on the information about the main indicators obtained in the course of the CEA of the economic system, its model is built. Specific data about the operation of an enterprise is entered into it and the model parameters are obtained in numerical terms.
Working with the model includes an objective assessment of the results of economic activity, a comprehensive identification of reserves to improve production efficiency. This is the final stage of the CEA, which is carried out on the basis of a systematic approach.
The main value of systemic economic analysis is that in the process of its implementation, a logical and methodological scheme is built that corresponds to the internal relationships of indicators and factors, which opens up wide opportunities for the use of electronic computing technology and mathematical methods.
First, a preliminary description of economic activity is given according to the system of the most important indicators (block 1), then the factors and causes that determine these indicators are deeply analyzed, and on-farm reserves are identified (blocks 2-12). On the basis of such an analysis, the activity of the enterprise is evaluated, the formation and use of economic incentive funds are checked (block 13).
For an objective assessment of work, reporting indicators for periods of activity are adjusted based on the results of the analysis: amounts are subtracted (or added) that are affected by external factors (changes in prices, tariffs, etc.), violations of state and economic discipline. Reporting indicators obtained in this way more fully characterize the activities of production teams. They are compared with the indicators of previous periods, with the plan.
The relationship of the main groups of indicators of economic activity largely determines the sections and sequence of a comprehensive analysis. But both the name of the sections and the sequence of work in the analysis process may not coincide with the general flowchart.
Let us give an example of the composition and sequence of sections of the economic analysis of the enterprise.
1. Comprehensive review of generalizing indicators of production and economic activity.
2. Analysis of the organizational and technical level of production and the quality of products.
3. Analysis of natural and cost indicators of the volume of "production,
4. Analysis of the use of fixed assets and equipment operation
5. Analysis of the use of material resources.
6. Analysis of the use of labor and wages.
7. Analysis of the cost of production.
8. Analysis of profit and profitability.
9. Analysis of the financial condition and turnover of working capital.
10. General evaluation of work and analysis of the effectiveness of economic incentives.
Thus, the main thing in complex analysis is consistency, linking individual sections - blocks of analysis with each other, analysis of the relationship and mutual conditionality of these sections and the output of the results of the analysis of each block to generalizing performance indicators.
Methodology of complex economic analysis for management purposes should contain the following components:
Definition of goals and objectives of economic analysis;
A set of indicators to achieve goals and objectives;
The scheme and sequence of the analysis;
Frequency and timing of management analysis;
Ways of obtaining information and its processing;
Ways and methods of economic information analysis;
The list of organizational stages of the analysis and the distribution of responsibilities between the services of the enterprise when conducting a comprehensive analysis;
The system of organizational and computer technology necessary for the analysis;
The order of registration of the results of the analysis and their evaluation;
Evaluation of the labor intensity of analytical work, calculation of the economic effect of the analysis.
The main interest is the marginal analysis, analysis of the financial condition and financial results of the economic activity of the enterprise, a comprehensive analysis and rating assessment of the financial condition of the enterprise.
Margin analysis called the analysis of the relationship between the three groups of the most important economic indicators: costs (costs, expenses), the volume of sales (production) of products and profit, and forecasting the value of each of these indicators for a given value of other indicators. This method of management calculations is also called break-even analysis or promoting income. It was developed in 1930 by the American engineer Walter Rautenstrach.
Marginal analysis (break-even analysis) is widely used in countries with developed market relations. It allows you to study the dependence of profit on a small circle of the most important factors and, on the basis of this, manage the process of forming its value.
Key features marginal analysis consist in determining;
Break-even sales volume (profitability threshold, cost recovery) at given price ratios, fixed and variable costs;
Safety zones (break-even) of the enterprise;
The required volume of sales to obtain a given amount of profit;
Critical level of fixed costs at a given level of marginal income;
The critical selling price for a given sales volume and the level of variable and fixed costs,
With the help of marginal analysis, other management decisions are also substantiated: the choice of options for changing production capacity, the product range, the price of a new product, equipment options, production technology, the acquisition of components, evaluating the effectiveness of accepting an additional order, etc.
Introduction. 2
Chapter 1. Theoretical and methodological foundations financial analysis economic activity of the enterprise according to the balance sheet 4
1.1 The subject and objectives of financial analysis. four
1.2 Methods for assessing the financial condition of the enterprise. 6
Chapter 2. Analysis of the financial condition of Stroykam LLC according to the balance sheet. ten
2.1 Assessment of the property status of the enterprise. ten
2.2 Assessment of liquidity and solvency of the enterprise. fifteen
2.3 Financial stability enterprises. 17
Conclusion. 27
List of used literature.. 30
1.2 Methods for assessing the financial condition of an enterprise
The subject of financial analysis are financial resources and their streams. The main purpose of financial analysis is to assess the financial condition of the enterprise and identify opportunities to improve the efficiency of the enterprise with the help of a rational financial policy.
Achieving this goal is carried out using the method inherent in this discipline.
The method of financial analysis is a system of epistemological categories, scientific tools and regulatory principles for studying the financial activities of business entities (enterprises, firms, etc.), i.e. triad expressed as follows:
M = (K, I, Rpr),
where M is the method of financial analysis;
I - scientific tools;
Rpr - system of regulatory principles.
The categories of financial analysis are the most general, key concepts of this discipline. Categories may include such concepts as factor, rate, percentage, discount, cash flow, leverage, etc.
Scientific tools are the apparatus of financial analysis, i.e. a set of general scientific and specific scientific methods for studying the financial activities of enterprises and organizations.
The principles of financial analysis govern the procedural side of its methodology. Among the most important principles financial analysis includes the principles of consistency, complexity, regularity, continuity, objectivity, etc.
In the practice of financial analysis, there are various classifications of methods of economic, in particular, financial analysis.
The first level distinguishes non-formalized and formalized methods of analysis. Non-formalized methods are based on the description of analytical procedures at the logical level, and not on strict mathematical dependencies. This group of methods includes methods expert assessments, morphological analysis, scenarios, comparisons, building systems of analytical tables, etc.
The second group includes methods based on strict formalized analytical dependencies. These methods constitute the second level of classification ( chain substitutions, discounting, differentiation, etc.).
It is most expedient to begin the analysis of the financial condition with the study of the formation and placement of the capital of the enterprise, assessing the quality of management of its assets and liabilities, determining operational and financial risks.
After that, it is necessary to analyze the efficiency and intensity of the use of capital, assess the business activity of the enterprise and the risk of losing it. business reputation.
The task of analyzing the liquidity of the balance sheet arises in connection with the need to assess the creditworthiness of the organization, i.e. its ability to timely and fully pay for all its obligations.
Balance sheet liquidity is defined as the extent to which an organization's liabilities are covered by its assets, the maturity of which is equal to the maturity of the liabilities. The liquidity of the balance sheet should be distinguished from the liquidity of assets, which is defined as the reciprocal of the time required to turn them into cash. The less time it takes to this species assets turned into money, the higher their liquidity.