Table 1.1

Indicators	Previous year	Report. year		Implementation of a plan, %	Deviation from the plan		Abs. natural per year	Growth rate, %	Rate of increase,%
The volume of TP in comparison. prices, million rubles

Plan completion in % =72166 / 68952 *100 % = 104,66 %

That. it can be concluded that the plan was overfulfilled by 4.66%

Absolute deviation= Reporting year fact – Reporting year plan

Absolute deviation= 72166 - 68952 = 3214 million rubles.

That. we can conclude that the plan for the production of marketable products was overfulfilled by 3214 million rubles.

Relative deviation= Plan completion % - 100

Relative deviation = 104,66 – 100 = 4,66 %

The resulting deviation indicates that the plan was overfulfilled by 4.66%.

Absolute growth per year= Reporting year fact - previous year

Absolute growth per year= 72166 –67485 = 4681 million rubles

That. compared to the previous year, there was an increase in output by 4681 million rubles.

Growth rate %= Reporting year actual / previous year * 100%

Growth rate % = 72166 / 67485 * 100 % = 106,94%

In the reporting year, compared to the previous year, production in % ratio amounted to 106.9%. To determine how much % the volume of output of marketable products increased in the reporting year compared to the previous year, we calculate:

Growth rate %= Growth rate % - 100%

Growth rate % = 106,94% – 100 % = 6,94%

In the previous year, the volume of output increased to 72166 million rubles, and there was an overfulfillment of the plan by 4.66%, which in absolute terms is 3214 million rubles. The planned increase in the volume of production amounted to 1467 million rubles (1), and in fact, products were produced in the amount of 5442 million rubles, thus the growth rate according to the plan was 2.2% (2), and actually amounted to 6.94%

1: 68952-67485=1467

2: (68952-67485)/67485*100%=2,2%

The reason for overfulfillment of the plan may be a change in market conditions, an increase in demand for certain types of products, and an improvement in the organizational structure of the enterprise.

2. ANALYSIS OF THE IMPLEMENTATION OF THE PLAN BY ASSORTMENT

We determine the percentage of the plan for the assortment, and the resulting calculations are summarized in the analytical table 2.1.

Table 2.1

Name of products	Release of products, pcs.		Comparable price, tr.	Release of products in value. vyp., tr.		Implementation of a plan, %	Conditional release, rub.
Muses. Centre
TV set

Determining the percentage of the plan for the assortment.

Plan completion in %= Product output actual / Product output plan *100%

Implementation of the plan in%:

50400 / 45360 * 100% = 111.11% (plan exceeded by 11.11%)

41600 / 46800 * 100% = 88.89% (plan underfulfilled by 11.11%)

16500 / 14400 * 100% = 114.58% (plan exceeded by 14.58%)

The coefficient of implementation of the plan for music. centers amounted to 111.11%, vacuum cleaners 88.89%, and televisions 114.58%.

Conditional release (taking into account the implementation of the plan for the range).

If the fact is below the plan, choose the fact.

If the fact is higher than the plan, choose the plan.

Conditional release / Release of products in value terms according to the plan *100%

Plan fulfillment ratio by assortment = 101360/ 106560 *100 % =

For vacuum cleaners, there was an underfulfillment of the plan by 11.11%, but despite this, the music. centers produced 11.11% more than planned, and TV sets were overfulfilled by 14.58%. In general, there is a shortfall in the plan for the assortment by 4.9%.

We will carry out graphic modeling: we will build bar charts in the assortment composition.

For effective data analysis and for finding problem areas in production, it is necessary to find deviations in indicators. Deviations are of several types and differ both in units of measurement and in the method of obtaining, among them are:

• Standard deviation;
• Absolute deviation;
• Relative deviation;
• Selective Deviation;
• Cumulative deviation;
• Deviation in the time section.

How to determine the dynamics of changes in values ​​with deviation

Often, in order to understand how smoothly this or that indicator changes over several periods of time, a simple average value compared with the smallest or largest number from the series is not enough. In such cases, for a deeper analysis, finding the standard deviation is used, which shows more clearly the dynamics of changes in values.

The cost indicators for cleaning products for two establishments are given: 10, 21, 49, 15, 59 and 31, 29, 34, 27, 32, where the average value will be 30.8 and 30.6. The indicators are approximately the same on average, however, even visually it is clear that the values ​​in one institution do not change evenly, that their control is carried out from case to case. But for a more complete representation, you need to find the standard deviation. It will be equal to: 19.51 and 2.4. With an average value in the first institution of 30.8, the indicators deviate from it more than significantly - 21.8, respectively, you have evidence of a careless attitude to work.

It is calculated as follows:

1. You need to calculate the average value for the data series being tested. (10+21+49+15+59)/5=30.8
2. Find the difference between each score and the average. 10-30.8=-20.8; 21-30.8=9.8; 49-30.8=18.2; 15-30.8=15.8; 59-30.8=28.2
3. Square each difference value. -20.82=432.64; 9.82=96.04; 18.22=331.24; 15.82=249.64; 28.22=795.24.
4. Sum up the results. 432.64+96.04+331.24+249.64+795.24=1904.8
5. The result is divided by the number of values ​​in the row. 1904.8/5=380.96
6. The root of the resulting number will be the average deviation √380.96=19.51

Mandatory minimum

Under the concept of absolute deviation, it is customary to mean the differences of one indicator from another in a numerical value. For example, the difference in revenue for two days: 15-13=2, where 2 is the absolute deviation. This method is suitable for finding the deviation between the actual and planned result.

For the correct choice of the reduced and subtracted, it is necessary to clearly understand why the deviations are located, for example, in the case of profit, the planned one will be reduced, and the actual one will be subtracted. The use of absolute deviation rarely helps with a deep analysis of the situation.

Percentage is perceived better

Relative deviation is the percentage of one indicator to another. Most often, it is calculated to understand how a particular component relates to an integer value or parameter, as well as to find the relationship between the planned indicator and the actual one. This helps to find the ratio of transportation costs to the sum of all costs, or explains how, in percentage terms, the received revenue relates to the planned one.

The use of relative deviation makes it possible to increase the level of visibility of the analysis, which in turn makes it possible to more accurately isolate and evaluate the changes that have occurred in the system.

For example, you can find the absolute deviation for the received revenue relative to the planned one: with the corresponding values ​​of 1600 and 2000, it will be 2000-1600=400. This is visually perceived not as seriously as the percentage of (2000-1600)/1600*100%=25%. A deviation of 25% is taken more seriously.

How it will help in seasonal work

Selective deviation is designed to help compare the studied data for certain periods of time. This period of time can be quarters, months, it is not uncommon to compare days. And for greater information content, it is necessary to compare time intervals not within one year, but with the same ones for previous years. This will more accurately show the general trend of changes in values ​​over several years and will help to more clearly identify the factors influencing them.

The use of selective deviation is most relevant in firms whose income is unevenly distributed throughout the year. That is, suppliers of seasonal products or services.

How to identify a deviation trend

The cumulative sum is called the cumulative variance. Thanks to him, the parameter is evaluated, its growth or fall over a given period of time, most often a month. It also allows you to plan the end result of changes over a period. Thanks to this, it is possible to ignore random, non-systematic changes in the parameter that do not affect the long-term perspective (the entire period) and give a clearer trend in the parameter movement. It is most often shown as a straight line on the graph, sequentially marking all the parameters of the parameter, and connecting the start and end points of the polyline. Its direction is up or down and will be a trend.

Deviation in time section

Often, it is used to compare the actual and planned indicators. It is extremely important in case of a negative deviation of the planned value from the actual one. Allows you to use the real result in the analysis instead of the planned or desired indicators.

2. Absolute and relative deviation from the plan.

The calculation of the influence of factors on the change in the variable part of the wage fund is carried out according to the formulas:

1) the impact of the volume of production:

2) the impact of changes in the structure of manufactured products:

3) the impact of changes in the specific labor intensity of products:

4) the impact of changes in wages:

1.1.4 Factor model of the constant part of the wage bill

The factor model of the constant part of the wage fund is shown in Figure 2.

Rice. 2. Deterministic factorial system of the wage fund of time workers

According to this scheme, the model will look like this:

Time wage fund;

Average number of employees;

The number of days worked by one worker on average per year;

Average shift duration.

The calculation of the influence of factors according to this model can be made by the method of absolute differences:

Similarly, one can present a factorial model for the payroll of employees.

In the process of analysis, it is also necessary to establish the effectiveness of the use of the wage fund.

1.1.5 Analysis of the relationship between productivity and wages

For expanded reproduction to obtain the necessary profit and profitability, it is necessary that the growth rate of labor productivity outstrip the growth rate of its payment. If this principle is not observed, then there is an overspending of the salary fund, an increase in the cost of production and, accordingly, a decrease in the amount of profit.

The change in the average earnings of employees over the period is characterized by its index:

Wage change index;

Average salary for the reporting period;

Average salary for the base period.

The change in the average annual output is determined similarly based on the labor productivity index:

, where

Average labor productivity for the reporting period;

Average labor productivity for the base period.

The growth rate of labor productivity must outstrip the growth rate of average wages. To do this, the lead coefficient is calculated and analyzed in dynamics:

The coefficient of advancing the growth of labor productivity over the growth of average wages;

Index of changes in labor productivity;

Then, the amount of savings (overspending) of the wage fund is calculated in connection with a change in the ratio between the growth rates of labor productivity and its payment:

, where

Index of changes in labor productivity;

Wage change index.

1.2 Analysis of profitability indicators of the enterprise 1.2.1 Profitability: concept and types

Profitability is a relative indicator that determines the level of profitability of a business. Profitability indicators characterize the efficiency of both the operation of the enterprise as a whole and the profitability of various areas of its activity. They characterize the final results of management more fully than profit, since their value shows the ratio of the effect to the cash or resources used.

All existing profitability indicators can be combined into the following groups, which characterize

1) return on capital and its parts;

2) profitability of sales;

3) profitability (payback) of production costs and investment projects.

These indicators can be calculated on the basis of balance sheet profit, profit from sales of products and net income.

The first group includes such indicators as total return on assets, net return on current assets, and return on equity. One of the key performance indicators of the enterprise is the overall return on assets. It represents the ratio of book profit to the value of the property, i.e. economic assets (assets) at the disposal of the enterprise and is calculated according to the following formula:

Overall return on assets;

balance sheet profit;

The average value of the company's assets for the analyzed period (excluding losses).

The net profitability of current assets shows what net profit the company receives from each ruble invested in assets:

Net profitability of current assets;

Net profit of the enterprise;

The average value of the value of current assets (the second section of the asset balance).

The return on assets is compared with the average interest rate on borrowed funds, i.e. with alternative cost. If the profit received per ruble of assets is less than the interest rate on borrowed funds, then we can conclude that the asset management is not effective enough, since the funds invested in assets would bring more income if placed on deposit accounts with a bank.

Return on equity shows what profit the company receives from each ruble of its own funds:

, where

Return on equity;

Net profit of the enterprise;

The value of the equity capital of the enterprise, respectively, at the beginning and end of the reporting period.

The second group includes such an indicator as return on sales, which is calculated by dividing the profit from the sale of products, works and services before interest and taxes are paid by the amount of revenue received:

Profitability of turnover;

Profit from the sale of products, works and services before payment of interest and taxes;

The amount of proceeds from the sale of products, works and services.

This indicator characterizes the efficiency of entrepreneurial activity: how much profit the company has from the ruble of sales. It is calculated as a whole for the enterprise and for individual types of products.

And finally, the third group includes the profitability of products (return on costs). It is calculated by the ratio of profit from sales before payment of interest and taxes to the amount of costs for products sold:

Product profitability;

Profit from the sale of products before interest and taxes;

This indicator shows how much the company has a profit from each ruble spent on the production and sale of products. It can be calculated both for individual types of products, and for the whole enterprise. When determining its level as a whole for the enterprise, it is advisable to take into account not only sales, but also non-operating income and expenses related to core activities.

The profitability of investment projects is determined in a similar way:

Profitability of investment projects;

The received or expected amount of profit from investment activities;

The amount of investment costs.

1.2.2 Factor analysis of product profitability

In this section, it is the factor analysis of the profitability of products that will be considered in detail, since a similar analysis of other types of profitability is carried out in a similar way.

So, the level of product profitability (recoupment rate), calculated as a whole for the enterprise, depends on four main factors of the first order: changes in the volume of sales of products, the structure of products sold, its cost and average selling prices.

Calculation of the influence of factors of the first level on the change in profitability for the whole enterprise can be performed by the method of chain substitution:

1. according to the plan:

;

2. according to the plan recalculated for the actual volume of product sales:

;

3. in fact, with the actual structure of sales of products and the planned value of the average sales price and cost of sales:

;

4. in fact, with the actual structure of product sales, the value of the average sales price and the planned cost of sales:

;

5. in fact:

.

General change in product profitability:

Including through:

1. the impact of the volume of products sold:

;

2. the impact of changes in the structure of products sold:

;

3. the impact of changes in the average level of selling prices:

;

4. the impact of changes in the level of production costs:

.

After that, it is necessary to perform a factorial analysis of profitability for each type of product. The level of profitability of certain types of products depends on the change in average selling prices and unit cost of production:

The calculation of the influence of the above factors on the change in profitability for a certain type of product is also carried out by the method of chain substitution:

1. according to the plan:

2. according to the plan recalculated for actual average selling prices:

;

3. in fact:

The general change in the profitability of products for a certain type of product:

This includes changes to:

1. mid-level selling prices

;

2. Product cost level:

.

It is also necessary to study in more detail the reasons for the change in the average price level and, by means of proportional division, calculate their impact on the level of profitability. Next, you need to establish due to what factors the unit cost of production has changed, and similarly determine their impact on the level of profitability.

Such calculations are carried out for each type of product (service), which makes it possible to more accurately assess the work of an economic entity and more fully identify on-farm reserves for profitability growth at the analyzed enterprise.

2 Practical part

Table 1

In order to analyze the ratio of growth rates of labor productivity and average wages, it is necessary to determine:

1. planned and actual value of labor productivity;

2. planned and actual value of the average wage;

3. growth rates of labor productivity and average wages.

labor productivity;

The volume of production;

Thus, due to the faster growth rate of production compared to the growth rate of the average number of employees (see Table 2), the actual labor productivity increased by 1.5 thousand rubles per person. Among other possible factors that influenced the level of labor productivity, one can distinguish such as the elimination of losses in working time, an increase in production rates, an increase in the share of purchased semi-finished products, an increase in equipment power, the introduction of advanced technologies, mechanization and automation of production processes.

Average salary;

The average number of employees.

Using the initial data, we get:

So, the actual average wage amounted to 3,042 thousand rubles, which is 30,000 rubles more than the planned value. The growth of this indicator was facilitated by factors such as an increase in the number of days worked by each worker, the average working day, and the average hourly wage.

, where

The planned value of labor productivity;

The actual value of labor productivity.

, where

growth rate of average wages;

The planned value of the average wage;

The actual value of the average wage.

Using the above formula, we get:

Thus, the above calculations indicate that at the analyzed enterprise, the growth rate of labor productivity outstrips the growth rate of labor. The lead factor is 1.064.

The outpacing of the growth rate of labor productivity over the growth rate of the average wage is undoubtedly a positive moment in the work of this enterprise, since non-compliance with this principle entails an overspending of the wage fund, an increase in cost and, accordingly, a decrease in the amount of profit received.

In connection with the change in the relationship between the growth rates of labor productivity and its payment, it is possible to determine the amount of savings (overspending) of the wage fund. To do this, you must use the following formula:

, where

The amount of savings (-E) or overspending (+E) of the wage fund;

The actual value of the wage fund;

Labor productivity growth rate;

The growth rate of the average wage.

So, the higher growth rates of labor productivity compared to the growth rates of wages contributed to savings in the wage fund in the amount of 37,378 rubles.

We summarize all the initial and obtained data in the table below (Table 2).

table 2

	Indicators	Plan	Fact	Deviation		Growth rate, %
				Absolute	relative,
1	2	3	4	5	6	7
1.	The volume of production, thousand rubles.	3740,0	4150,0	+410	+10,96	110,96
2.	Average number of employees, pers.	186	192	+6	+3,23	103,23
3.	Payroll fund, thousand rubles	560,2	584,4	+24,2	+4,32	104,32
4.	Labor productivity, thousand rubles/person	20,1	21,6	+1,5	+7,46	107,46
5.	Average annual salary of employees, thousand rubles	3012	3042	+30	+1	101

2.2 Task

Determine the influence of factors on the profitability of products by the method of chain substitutions according to the following initial data:

Table 3

From the table of initial data, it can be seen that both the profit from the sale of products and the cost of sales increased compared to the planned indicators - by 69,800 rubles and 150,000 rubles, respectively. The growth in profit from the sale of products in general for the enterprise may be due to such reasons as an increase in the volume of sales of products, an increase in the share of more profitable types of products in total sales, an increase in the level of average selling prices. An increase in the cost of goods sold can be associated, firstly, with an increase in output, secondly, with a change in the structure of production (for example, an increase in the share of more labor-intensive products in the total production volume), and thirdly, with an increase in the level of variable costs (increase in prices for raw materials used in production, materials, electricity, fuel, etc.) and, finally, due to an increase in the amount of fixed costs (increase in the reporting period of wages for administrative and managerial personnel, an increase in their number, an increase in general business expenses).

For further analysis of profitability, it is important to calculate such an indicator as the growth rate of profit and cost:

So, according to the above calculations, the growth rate of profit at the enterprise is higher than the growth rate of cost.

1. Before determining the influence of factors on the profitability of products, it is necessary to calculate the planned and actual value of this indicator, which is determined by the following formula:

, where

Product profitability, or cost recovery ratio;

Profit from sales before taxes and interest;

The amount of costs for products sold.

With regard to our data, we get:

Thus, according to the plan, from each ruble spent on the production and sale of products, the enterprise analyzed by us should have had a profit of 42.91 kopecks.

Thus, in fact, from each spent on the production and sale of products, the company received a profit in the amount of 43.37 kopecks.

Compared to the plan, profitability increased by 0.46%, which is a positive moment for the company. The increase in this indicator was due to a faster growth rate of profit from product sales compared to the growth rate of the sum of costs of products sold.

In general, the positive value of the product profitability indicator indicates the effectiveness of the main activity of the enterprise and the need to maintain the production of this type (s) of products.

2. Let's determine the influence of factors on the profitability of products by the method of chain substitutions.

The level of profitability of products (recoupment rate), calculated as a whole for the enterprise, depends on two factors: changes in the level of profit from the sale of products and changes in the level of cost of goods sold.

The factor model of this indicator has the following form:

1. according to the plan:

2. according to the plan recalculated for the actual amount of profit:

3. in fact:

Overall profitability change:

Including through:

The results obtained indicate that due to the increase in profit by 69,800 rubles, the level of product profitability increased by 6.65%. The increase in the amount of costs for sold products by 150,000 rubles caused a decrease in the level of profitability of products by 6.19%.

Conclusion

So, it can be argued that the analysis of economic activity is the basis for making managerial decisions in business. With the help of it, development trends are studied, factors of change in performance results are deeply and systematically studied, causal relationships and interdependencies in the formation of economic indicators and factors are established, business plans are justified, reserves for increasing production efficiency are identified, the results of the enterprise and their sensitivity to managerial influences, an economic strategy for the development of an economic entity is developed.

In modern market conditions, mastering the methodology of economic analysis by managers of all levels is an integral part of their professional training, since, knowing the technique and technology of analysis, they can easily adapt an enterprise to external changes and find the right answers and solutions.

List of used literature

1. Berdnikova T.B. Analysis and diagnostics of the financial and economic activity of the enterprise: a tutorial. – M.: Infra-M, 2007.

2. Grishchenko O.V. Analysis and diagnostics of the financial and economic activity of the enterprise: a tutorial. - Taganrog: Publishing House of TRTU, 2000.

3. Pivovarov K.V. Financial and economic analysis of the economic activity of a commercial organization. - M .: Dashko and Co., 2003.

4. Pyastolov S.M. Analysis of the financial and economic activities of the enterprise: textbook. – M.: Academy, 2004.

5. Savitskaya G.V. .Analysis of the economic activity of the enterprise: textbook. - M .: Infra-M, 2008.

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