1. The concept of economic analysis, its content in modern economic conditions. Subject and objects of analysis of economic activity.

Economic analysis is a scientific way of understanding the essence of economic phenomena and processes, based on dividing them into their component parts and studying them in all their diversity of connections and dependencies.

By using planning the main directions and content of the activities of the enterprise, its structural divisions and individual employees are determined. Its main task is to ensure the systematic development of the enterprise and the activities of each of its members, identifying ways to achieve the best final production results.

To manage production, you need to have complete and truthful information about the progress of the production process and the implementation of plans. Therefore, one of the functions of production management is accounting , ensuring the collection, systematization and synthesis of information necessary for production management and monitoring the progress of plans and production processes.

Analysis of economic activities is the link between accounting and management decision making. During the process, accounting information undergoes analytical processing: the achieved performance results are compared with data for past periods of time, with indicators of other enterprises and industry averages; the influence of various factors on the results of economic activity is determined; shortcomings, errors, unused opportunities, prospects, etc. are identified. With the help of ACD, comprehension and understanding of information is achieved. Based on the results of the analysis, management decisions are developed and justified. Economic analysis precedes decisions and actions, justifies them and is the basis of scientific production management, increasing its efficiency.

Consequently, economic analysis can be considered as an activity for preparing data necessary for scientific justification and optimization of management decisions.

Subject AHD are cause-and-effect relationships of economic phenomena and processes. Knowledge of cause-and-effect relationships in the economic activities of enterprises allows us to reveal the essence of economic phenomena and processes and, on this basis, give a correct assessment of the results achieved, identify reserves for increasing production efficiency, and justify plans and management decisions. Classification, systematization, modeling, measurement of cause-and-effect relationships is the main methodological issue in ACD.

AHD objects are the economic results of economic activity. For example, in an industrial enterprise, the objects of analysis include the production and sale of products, their cost, the use of material, labor and financial resources, financial results of production, the financial condition of the enterprise, etc.

Thus, the main difference between an object and an object is that the object includes only the main, most significant properties and characteristics from the point of view of this science. In our opinion, such an essential feature of ACD are cause-and-effect relationships in the economic activities of organizations.

3. The purpose and objectives of the analysis of economic activity. Relationship between economic activity analysis and other sciences.

The main tasks of the ACD of a business entity.

1. Studying the nature of the operation of economic laws, establishing patterns and trends of economic phenomena and processes in the specific conditions of the enterprise.

2. Scientific substantiation of current and future plans. Without a deep economic analysis of the enterprise's performance over the past years (5-10 years) and without reasonable forecasts for the future, without studying the patterns of development of the enterprise's economy, without identifying shortcomings and errors that have occurred, it is impossible to develop a scientifically based plan or choose the optimal management decision.

3. Control over the implementation of plans and management decisions, over the economical use of resources. The analysis should be carried out not only to state the facts and evaluate the results achieved, but also to identify shortcomings, errors and operational impact on economic processes. It is for this reason that it is necessary to increase the efficiency and effectiveness of analysis.

4. Study of the influence of objective and subjective, internal and external factors on the results of economic activity.

5. Search for reserves for increasing the efficiency of the enterprise based on the study of advanced experience and achievements of science and practice.

6. Assessing the results of the enterprise’s activities in terms of fulfilling plans, the achieved level of economic development, using existing opportunities and diagnosing its position in the market of products and services.

7. Assessing business and financial risks and developing internal mechanisms for managing them in order to strengthen the market position of the enterprise and increase business profitability.

In general, ACD as a science is a system of special knowledge related to the study of economic development trends, scientific justification of plans, management decisions, monitoring their implementation, assessment of achieved results, search, measurement and justification of the value of economic reserves for increasing production efficiency and the development of measures to their use.

Economic analysis is very closely related to a number of economic and other disciplines, knowledge of which is necessary for a qualified analysis of the economic activities of an enterprise.

First of all, among the sciences with which ACD is associated, it is necessary to highlight economic theory, which, by studying economic laws and the mechanism of their action, creates a theoretical basis for the development of all economic disciplines. When conducting analytical studies, it is necessary to take into account the effect of these laws. In turn, ACD contributes in a certain way to the development of economic theory. Numerous analytical studies accumulate information about the manifestation of certain economic laws. The study of this information allows us to formulate new, previously unknown laws, and make global forecasts for the development of the country’s economy or the world economy.

Similarly, the connection between analysis and sectoral economies. It is impossible to carry out an in-depth analysis of the economic activities of an enterprise without knowing the economics of the industry and the organization of production at the enterprise being analyzed. In turn, the results of economic analysis are used to improve the organization of production, introduce scientific organization of labor, best practices, etc. The analysis contributes to the economic recovery of specific enterprises and the industry as a whole.

Economic analysis is closely related to planning and enterprise management. Planning materials are widely used in the analysis. Therefore, the analyst must have a good knowledge of the basics of state regulation of the economy and the methodology for planning the production of the analyzed enterprise. At the same time, scientifically based planning and management of the national economy and enterprises cannot be carried out without the widespread use of the results of economic analysis. It creates an information base for developing plans and selecting the most appropriate management decisions.

Relationship between analysis and accounting also has a reciprocal character. On the one hand, accounting information is the main source of information when analyzing business activities. Without knowing the accounting methodology and the content of reporting, it is very difficult to select the necessary materials for analysis and check their quality. On the other hand, the requirements that are put before the analysis are one way or another redirected to accounting. In order to provide analysis with high-quality information, make it more timely, truthful, accurate, detailed to the required extent, accessible and understandable, the entire accounting system is constantly being improved. To make accounting and reporting more analytical, the forms and contents of registers, document flow procedures, etc. are periodically changed.

A similar relationship appears between analysis and audit. The main purpose of the audit is to assess the reliability of the accounting information used to analyze and control the activities of the enterprise. At the same time, in the audit process, analytical procedures are widely used to prove the reliability of accounting and reporting and diagnose the financial condition of the enterprise.

Economic analysis is also closely related to the theory of finance, enterprise finance, financial management, and banking management. Without knowledge of the theory of finance, the current procedure for financing and lending, relations with financial and credit authorities and institutions, it is impossible to conduct a qualified analysis of economic activity. In turn, tax rates, conditions for obtaining loans, interest rates for using loans and other financial and credit instruments are constantly are improved taking into account the results of the analysis, which shows the effectiveness of the impact of these levers on the results of activities of business entities.

For a comprehensive study of all aspects of economic activity of business entities, the analysis also uses statistical accounting and reporting data. Performing analytical calculations, constructing tables, groupings, graphs, etc. require knowledge of statistical methods of information processing. In turn, the analysis data is used by statistics to establish trends and patterns of mass economic phenomena.

Thus, to conduct a qualified analysis of an enterprise’s activities, a deep knowledge of macro- and microeconomics, management, marketing, accounting, statistics, computer science and many other sciences is required.

Purpose of economic analysis– identification and implementation of reserves for increasing the efficiency of enterprises, increasing the production of products (works, services) with minimal labor and funds, ensuring the profitable operation of the enterprise.

Objectives of economic analysis:

1) study and objective assessment of plan implementation and production efficiency for the enterprise as a whole and for individual divisions;

2) establishing quantitative characteristics of the effect of various factors on the development of the economy of the enterprise and its divisions;

3) providing scientific, technical and calculation-and-economic justification for decisions made;

4) identification of internal production reserves and ways of their rational use. Identification of reserves occurs through a comparative study of the implementation of the plan by internal divisions of the enterprise, homogeneous enterprises, as well as the study and fullest use of domestic and foreign best practices;

5) generalization and distribution of best practices to improve production efficiency;

6) assistance in the implementation of current control over the activities of enterprises and its divisions. All production activities of enterprises and their financial results depend on compliance with the principles of commercial calculation. It facilitates communication between enterprises united by the same form of ownership, between enterprises based on different forms of ownership, between enterprises and the state. Correct assessment of compliance with the principles of commercial calculation and financial results requires an analysis of the factors that influenced the studied indicators, dependent and independent of enterprises;

7) increasing the scientific and economic validity of business plans and standards (in the process of their development). It is achieved by carrying out a retrospective analysis of economic activities. The construction of time series over a significant period of time allows us to establish certain economic patterns in economic development. Next, the main factors are identified that have had in the past and may have in the future a significant impact on the economic activity of the enterprise. The conclusions of the retrospective analysis are combined with current observations and, in a generalized form, are used in planned calculations. Retrospective and current analysis ends with a prospective (forecast) analysis, which gives access to planned indicators. Methods of comparative analysis of final production and financial results, indicators of socio-economic efficiency of leading enterprises and organizations are used;

8) determining the economic efficiency of using labor, material and financial resources;

9) justification and verification of the optimality of management decisions. The success of economic activity at all levels of the management hierarchy directly depends on the level of management and on timely management decisions.

In a market economy, an enterprise can be successful in competition by increasing the efficiency of its activities. To ensure the effective functioning of a company, proper and proper management of the enterprise is required. The most important element of company management is the analysis of the organization’s economic activities.

By using business activity analysis organizations, the general trends in the development of the enterprise are studied, the reasons for changes in operating results are investigated, plans for the development of the enterprise are developed and approved and management decisions are made, the implementation of approved plans and decisions made is monitored, reserves are identified in order to increase production efficiency, the results of the company’s activities are assessed, an economic strategy is developed its development.

Analysis of an organization's economic activities is the basis for making management decisions in business. To justify management decisions, problems should be identified, production and financial risks assessed, and the possible consequences of decisions made should be determined.

Principle of business efficiency

The main principle of business efficiency is the fact of achieving maximum results at minimum costs. That is, we can say that the effective activity of an organization lies in minimizing the costs incurred by the enterprise in the manufacture of a unit of product.

Tasks of business activity analysis

The main tasks of analyzing the economic activities of an enterprise are as follows:

Establishing patterns and trends of economic phenomena and processes in the specific conditions of the enterprise;

Justification of management decisions made, approval of current and long-term plans for the development of the enterprise;

Control over the implementation of approved plans and management decisions;

Control over the economical use of production resources;

Studying the influence of internal and external factors on the results of economic activity;

Search for reserves in order to increase the efficiency of the enterprise;

Evaluation of the enterprise's performance.

Factors influencing the activities of the enterprise

The effectiveness of an organization is influenced by many different factors.

These factors are:

general economic factors. These factors include: patterns of development of the country’s economy, achievements in the field of scientific and technological progress, tax and investment policies of the state, etc.

natural-geographical factors. These factors include: the geographical location of the organization, climatic features of the area where the enterprise operates, etc.

regional factors. These factors include: the economic potential of a given region, investment policy in this region, etc.

industry factors. These factors include: the place of this industry in the national economy, market conditions in this industry, etc.

factors determined by the functioning of this enterprise. These factors include: the degree of use of production resources, compliance with cost-saving measures for the production and sale of products, rational organization of supply and marketing activities, investment and pricing policies, the most complete identification and use of on-farm reserves, etc.

Indicators of efficiency of economic activity of the enterprise

In practice, performance indicators are profitability and profitability.

There are also separate indicators that characterize the effectiveness of individual aspects of the enterprise.

These indicators include:

• efficient use of production resources available to the organization, namely:

Efficiency of fixed production assets (such indicators as capital intensity are used);

Efficiency of labor resources (indicators such as personnel, labor productivity are used);

Efficiency of material resources (indicators such as material productivity, material intensity, profit per one ruble of material costs are used);

the efficiency of the organization’s investment activities (an indicator such as the payback period of capital investments, profit per one ruble of capital investments is used);

efficiency of use of the organization's assets (such indicators as turnover of current assets, profit per one ruble of the value of assets, including current and non-current assets, etc. are used);

efficiency of capital use (such indicators as net profit per share, dividends per share, etc. are used)

As a general indicator of the effectiveness of the financial and economic activities of an enterprise, the level of profitability is used, which is calculated as the ratio of net profit to the sum of fixed and current production assets.

Profitability characterizes the profit that an enterprise receives from every ruble of funds invested in the formation of the company's assets.

Changes in the level of profitability reflect the dynamics of the efficiency of all aspects of the enterprise's activities. For example, an increase in the level of profitability indicates an increase in the efficiency of the organization,

The actual achieved performance indicators are compared with planned indicators, with data for previous reporting periods, as well as with indicators of other organizations.

Preface

The textbook offered to readers will help them master the theoretical foundations of economic analysis of business activities in combination with production (managerial) and financial analysis.

Economic analysis is considered as a scientific discipline designed to:

Understanding the essence of economic phenomena and processes, their relationships and interdependence;

Systematization and modeling of factor models;

Determining the influence of factors on the results of the organization’s activities;

Identification and calculation of economic reserves for business development;

Mastering the skills of organizing analytical work at an enterprise and increasing the scientific and economic validity of business plans.

The study of economic analysis contributes to the formation of the competence and qualification characteristics of the graduate.

This textbook complies with the State educational standard for specialty 060400 “Finance and Credit” and 060500 – “Accounting, Analysis and Audit”.

Question 1
Subject, object and content of economic analysis

Term "analysis" comes from the Greek word analysis “decomposition, dismemberment.”

Economic analysis is a way of understanding objects and phenomena of the environment, based on dividing the whole into its component parts and studying them in all the variety of connections and dependencies. For example, in order to understand the essence of product costs, it is necessary to know not only which cost items are included in it, but also on what factors the amount of each type of expense depends.

Economic analysis is revealed through concepts such as theory of knowledge, judgment, inference, scientific abstraction, thinking.

The theory of knowledge determines the essence, necessity and consistency of economic analysis. The object of knowledge is practice and human thinking. Thinking as a creative process involves judgment and inference. Through judgment something is denied or affirmed. Judgment can be from the particular to the general (induction) and vice versa from the general to the particular (deduction).

Induction and deduction are inextricably linked with each other and together represent inference. The inductive-deductive way of thinking, which has undergone logical processing of objective data, reveals the essence of the economic phenomena being studied, allows us to identify certain patterns and make competent management decisions.

Under subject economic analysis understand:

Economic processes of enterprises, socio-economic efficiency and final financial results of their activities, developing under the influence of objective and subjective factors, reflected through the economic information system;

Cause-and-effect relationships of economic phenomena and processes, i.e., the causes of changes, the knowledge of which allows us to determine the essence of economic phenomena and, on this basis, give a correct assessment and justification of any management decision.

In recent years, most scientific researchers consider the economic processes of organizations, including organizational and production, commercial, financial, social, technical and technological spheres of activity, to be the subject of economic analysis.

Objects of analysis are the results of economic processes. These are indicators of sources and means of fixed and working capital, investment and innovation activities, efficiency of use of enterprise resources, production volume, sales, profit and profitability. For example, in any field of activity, the objects of analysis include the production and sale of products, the provision of work and services, their cost, financial results, the degree of use of various types of resources (capital productivity, material intensity, labor productivity, etc.).

Question 2
Principles of Economic Analysis

Economic analysis, like any science, has principles or requirements that it must meet.

Question 3
The purpose and objectives of economic analysis

Target economic analysis of the financial and economic activities of organizations is to search and measure reserves for increasing production efficiency, increasing competitiveness and financial stability. Tasks economic analysis:

Establishing patterns and trends of economic phenomena and processes in the specific conditions of the enterprise. For example, the law of accelerated growth of labor productivity relative to the level of its payment must be fulfilled not only on the scale of the entire national economy, but also at each specific enterprise and in its divisions;

Scientific substantiation of long-term plans and forecasts. Without a deep economic analysis of the enterprise's performance over the past 5-10 years, without identifying existing shortcomings and advantages, it is impossible to develop a reasonable plan or choose the optimal management decision;

Distinguishing between subjective and objective reasons for the deviation of actual indicators from the basic ones and their quantitative measurement;

Assessing the results of the company’s activities in terms of fulfilling plans, the achieved level of economic development, the use of available resources and potential of the organization, choosing the optimal management decision;

Forecasting indicators for the future and developing measures to use identified reserves;

Monitoring the implementation of developed activities, the implementation of planned indicators and the economical use of resources.

Question 4
Classification of types of economic analysis

Types of economic analysis are classified:

according to the content and completeness of the objects being studied(comprehensive analysis of all economic activities, local analysis of individual divisions, thematic analysis of individual issues). At comprehensive analysis, the activities of the enterprise are studied comprehensively, and when thematic – only certain aspects of it that are of greatest interest at a certain moment;

on methods, studying objects(comparative, factorial, marginal, economic-mathematical, stochastic, functional-cost, diagnostic analysis (express analysis)).

♦ Comparative the analysis is limited to a comparison of reporting indicators - the results of economic activity with the indicators of the plan for the current year, previous years and data from competitors.

♦ Factorial the analysis is aimed at identifying the quantitative magnitude of the influence of factors on the growth and level of performance indicators.

♦ Margin analysis is a method of assessing and justifying the effectiveness of management decisions in business based on the cause-and-effect relationship of sales volume, cost and profit and dividing costs into constant and variable.

♦ Diagnostic analysis is a way of establishing trends in changes in economic processes based on their typical characteristics. For example, if the growth rate of gross output exceeds the growth rate of commercial output, then this indicates an increase in work in progress balances. If the growth rate of gross output is higher than the growth rate of labor productivity, then this is a sign of failure to implement the action plan for mechanization and automation of production, improvement of labor organization and, on this basis, a reduction in the number of workers;

by frequency(annual, quarterly, ten-day, one-time, daily);

based on time(retrospective and prospective).

♦ Promising(preliminary) analysis is carried out before business transactions are carried out. It is necessary to justify management decisions and forecasted indicators, as well as to monitor the implementation of the plan and prevent undesirable results. Prospective analysis is widely used in developing business plans and justifying investment projects.

♦ Retrospective(subsequent, historical) analysis is carried out after the completion of economic acts. It is used to monitor the implementation of companies' development programs over the course of years, identify unused reserves, and objectively assess the performance of organizations. The disadvantage of the analysis is that the identified reserves mean forever lost opportunities for increasing production efficiency, since they relate to the previous period. Retrospective analysis is the basis of forward analysis. In turn, the results of subsequent analysis depend on the depth and quality of the preliminary analysis for the future. Retrospective analysis is divided into operational and current. Operational(situational) analysis is carried out immediately after business transactions are completed or the situation changes over short periods of time (shift, decade, day, etc.). Its goal is to quickly identify shortcomings and influence business processes. It is widely used, for example, in analyzing the level of fulfillment of the retail and wholesale turnover plan per day, the rhythm of production, the range and quality of products, cash flows, the availability of materials, and the use of working time.

A distinctive feature of operational analysis is the study of predominantly natural indicators, its inaccuracy associated with approximation in calculations. Current the analysis is carried out for important reporting periods of management, mainly on the basis of periodic, annual financial statements. The main task of the current analysis is an objective assessment of the results of commercial activities, a comprehensive identification of shortcomings in work, unused reserves and their mobilization to increase the economic efficiency of production and improve the financial situation in the long term. The current analysis is the most complete, accumulating the results of operational analysis and serving as the basis for future analysis. It is recommended for comprehensive identification and measurement of cause-and-effect relationships in the use of enterprise resources;

by management objects(technical and economic analysis, financial and economic, audit, socio-economic, economic-ecological and marketing analysis).

♦ Technical and economic The analysis is carried out by the technical services of the enterprise. Its content is the study of the interaction of technical, technological and economic processes and the establishment of their influence on the economic results of the company. An example of the use of energy-saving production technologies.

♦ IN financial and economic the analysis focuses on the financial results of the enterprise, the efficiency of using debt and equity capital, identifying reserves for increasing the amount of profit, increasing profitability, and solvency.

♦ Socio-economic analysis studies the relationship between social and economic processes and their influence on each other.

♦ Economic-statistical analysis is used to study mass social phenomena at different levels of management: enterprise, industry, region.

♦ Economic and environmental the analysis examines the interaction of economic and environmental processes associated with the preservation and improvement of the environment and environmental costs.

♦ Marketing analysis is used to study the external environment of the enterprise, the market for raw materials and sales of finished products, its competitiveness, supply and demand, commercial risk, etc.

♦ Managerial the analysis is more detailed and covers all areas of the enterprise’s activities, primary and operational accounting data. At the same time, the information subject to management analysis is a trade secret and the results of the analysis are used only for on-farm management.

♦ Financial the analysis is less reliable in accurately assessing the financial condition, since many indicators of official accounting statements are distorted in order to conceal profits and the mechanism for obtaining them.

Each of the listed types of economic analysis is different in content, organization and methodology for its implementation. In practical activities, several types of analysis are used simultaneously, representing a unified system for making effective management decisions.

Question 5
Method of economic analysis, its characteristic features and classification

Method economic analysis represents a systemic comprehensive study, identification, measurement and generalization of the influence of factors on the results of an organization's activities by processing a system of indicators with special techniques. It consists of a number of sequential actions:

Observation of the object, calculation of absolute and relative indicators, bringing them into a comparable form;

Systematization, grouping and detailing of factors, studying their influence on performance indicators;

Generalization, construction of final and forecast tables, preparation of conclusions and recommendations for making management decisions.

Characteristics of the method the following.

The need for constant comparisons.

The need to study internal contradictions, positive and negative sides of each phenomenon, each process. For example, scientific and technological progress (STP) has a positive impact on the growth of labor productivity, increasing profits and increasing the level of profitability, but it may also cause environmental pollution.

Systematic and comprehensive economic analysis; the study of the economic activities of enterprises is carried out taking into account all relationships and interdependencies. Thus, with the introduction of new technology, production costs increase, but at the same time labor productivity increases, which, in turn, helps save wages. And if the growth rate of labor productivity exceeds the growth rate of costs for the maintenance and operation of new equipment, then the management decision is economically justified and legal.

Establishing cause-and-effect relationships, i.e. identifying the reasons for changes in economic indicators and forecasting possible trends.

Determination of the quantitative influence of factors on the performance indicators of the company, calculation of economic losses and reserves of the enterprise.

Classification of methods of economic analysis next: Unformalized methods are based on reflecting analytical procedures at a logical level, rather than on strict analytical dependencies. These include: development of a system of indicators, method of comparisons, construction of analytical tables, method of detailing, method of expert assessments, methods of situational analysis and forecasting.

TO formalized These include methods that allow you to present indicators in strict dependence (mainly mathematical). Among them are:

Classical methods of economic analysis (balance sheet method, methods of deterministic factor analysis (chain substitutions, absolute and relative differences), integral and logarithmic methods);

Traditional methods of economic statistics (method of averages, grouping method, index method);

Mathematical and statistical methods for studying relationships (correlation, regression, dispersion, cluster analysis);

Methods of financial calculations;

Methods of decision theory (method of constructing a decision tree, linear programming and sensitivity analysis).

Topic: “Economic analysis, its role in the management system”

Economic analysis is:

a) independent science;

b) part of the science “Management”;

c) special science;

d) part of the science “Accounting”.

Economic analysis is one of the functions:

a) management;

b) accounting;

c) financial management;

d) planning.

Economic analysis:

a) managerial and external financial;

b) continuous and selective;

c) functional-cost, comparative, factor, marginal, balance and correlation;

Indicate the sequence of stages of making a management decision:

a) analytical support;

b) the act of making a decision;

c) information support;

By subjects of management (by users) there are... economic analysis:

a) complex, local and thematic;

c) technical and economic, socio-economic, foreign economic, environmental and marketing;

d) periodic and one-time non-periodic.

The main approach to studying the economic analysis of an enterprise’s activities is:

a) assessment of the enterprise management system;

b) a comprehensive study of the enterprise’s activities;

c) identifying production bottlenecks;

d) systematization of accounting data.

Economic analysis primarily contributes to:

a) justifying plans and making management decisions;

b) identifying reserves for increasing production efficiency;

c) assessing the performance of enterprises.

In a management system, economic analysis refers to:

a) controlled system;

b) control system;

c) management functions.

Features of the economic analysis of commercial activity in market conditions are as follows:

a) changing the purpose and timing of the event;

b) changing its tasks and functions;

c) inconsistency of the initial information;

d) participation of middle level managers.

Economic analysis as a science belongs to the group of economic sciences:

a) abstract;

b) applied;

c) sectoral;

d) special.

Topic “Subject, objectives, content and types of economic analysis”

1. Objective conditions for distinguishing economic analysis into an independent science are the presence of: a) an independent subject of research, an independent research method, objects of study of personnel, accumulation of a knowledge system;

b) an independent subject of research, the universality of methods of analysis, subjects of analysis, objects of study, the needs of economics in this science;

c) the subject of research, the universality of research methods, subjects of study, connections between objects of analysis, personnel training systems;

d) an independent subject of research, a set of methods, objects and features of the economy.

The subject of economic analysis is:

a) cause-and-effect relationships of economic phenomena and processes at the macroeconomic level;

b) economic processes at the enterprise level, their socio-economic efficiency, economic results of economic activity;

c) various socio-economic phenomena at the industry level;

d) the external environment of the enterprise.

The question that most fully answers the essence of analysis in terms of the difference between economic analysis and accounting is:

a) what happened (happened) in the reporting period in the financial and economic activities of the enterprise?

b) what happened?

c) how did it all happen?

d) how did it all happen and what will happen?

The purpose of economic analysis of economic activity is to:

a) information and analytical support for the functioning of the enterprise’s accounting system;

b) collection, processing, transmission and storage of information about the activities of the enterprise;

c) information and analytical support for management decisions;

d) information and analytical support for audit activities.

The functions (tasks) of economic analysis of economic activity do not include:

a) search for reserves for increasing the efficiency of the enterprise;

b) development of a pricing strategy for a new product;

c) studying the influence of internal and external factors on the results of economic activities;

d) assessment of the results of the enterprise’s activities in implementing the adopted management decisions.

a) a synonym for the concept “subject of economic analysis”;

b) a synonym for the concept of “object” of economic analysis;

c) a set of concepts “subject”, “object and method” of economic analysis.

b) objectives and goals;

c) standards;

d) acts of inspections by regulatory organizations.

A systematic approach to the study of objects of economic analysis means that:

a) during research they move from general factors to specific ones;

b) each economic phenomenon is considered as a system consisting of many interconnected elements;

c) during research they move from specific factors to general ones;

d) during the study, quantitative connections between objects are revealed.

According to the methods of studying objects, economic analysis is distinguished:

a) functional-cost, comparative, factor, marginal, balance sheet and correlation;

b) managerial and external financial;

c) continuous and selective;

d) prospective (preliminary), operational and current (retrospective).

According to spatial characteristics, economic analysis is distinguished:

a) continuous and selective;

b) complex, local and thematic;

c) intra-farm and inter-farm;

d) technical and economic, socio-economic, foreign economic, environmental and marketing.

a) complete and selective;

b) continuous and thematic;

c) complex and thematic.

According to the time of implementation, economic analysis is divided into:

a) current and future;

b) continuous and thematic;

c) complex and thematic.

Accounting operational and statistical accounting and reporting refer to... source of analysis:

a) accounting;

b) off-account;

c) primary;

d) complex.

Establish the correspondence of the indicated characteristics to the types of economic analysis. Type of economic Characteristics of analysis 1. Social - a) study of intra-economic and external economic information for the purpose of justifying management decisions; b) study of the external environment of the enterprise’s functioning, the sales market for products, its competitiveness, supply and demand for it, pricing policy; 2. Marketing c) study of the interaction of social and economic processes, their influence on each other and the economic results of economic activity;

d) studying the holistic properties of economic activity, identifying comprehensive connections and dependencies between various parties and aspects of this activity. 1. 15. The most significant is the connection between economic analysis and such related science as:

a) management;

b) statistics;

c) accounting;

d) economic theory.

Topic: “Method and methodology of economic analysis”

Indicate the sequence of stages of implementation of analytical work at the enterprise:

a) comparison of actual indicators with plan indicators, data from previous years and indicators of similar enterprises;

b) conducting factor analysis of the main indicators;

c) bringing the source information into a comparable form;

d) identifying reserves for increasing production efficiency.

The method of economic analysis means:

a) an analytical method developed in dynamics;

b) multiple correlation method;

c) a dialectical way of approaching the study of economic processes.

The fundamental principles of the method of economic analysis are not reflected by the following feature of dialectics:

a) unity of analysis and synthesis;

b) study of economic phenomena in their interrelation;

c) study of economic phenomena in development and dynamics;

d) unity and struggle of opposites.

a) operations research method;

b) trend analysis;

c) coefficient analysis;

d) horizontal analysis.

An analysis method that involves comparing homogeneous objects to find similarities or differences between them is called:

a) graphic;

b) factorial;

c) selective and continuous observation;

d) comparison.

Economic and mathematical methods of analysis include:

a) calculus of variations;

b) trend analysis;

c) factor analysis;

d) vertical analysis.

a) general and specific;

c) quantitative, structural and qualitative.

When studying cause-and-effect relationships, indicators are divided into:

a) general and specific;

b) generalizing, particular and auxiliary;

c) factorial and effective.

The final stage of studying economic activity is:

a) summarizing the results of the analysis;

b) development of organizational and technical recommendations;

c) drawing up a report;

d) informing the workforce about the results of the analysis.

The method of cognition of objects and phenomena, based on the decomposition of the whole into its component parts, and the study of them in interrelation, interdependence and interdependence is called:

a) synthesis;

b) deduction;

c) logic;

d) analysis.

Stages of analytical research:

a) studying the activities of the enterprise, measuring the influence of factors on performance indicators;

b) collection of analytical information, calculation of economic indicators, study of the relationship between factor and performance indicators;

c) preparing a research program, collecting analytical information, summarizing the influence of factors;

d) preparation of a research program, collection of analytical information, calculation of economic indicators, generalization of the influence of factors.

The determining factors when constructing a system of analytical indicators are:

a) the purpose of the analysis, the depth of the study, the degree of synthesis of conclusions, the information base;

b) purpose of analysis, depth of research, degree of detail, information base;

c) the purpose of the analysis, research methodology, degree of detail, information base;

d) purpose, methods and information base of the analysis.

Isolating the constituent elements of certain economic phenomena in order to highlight the most significant and main thing in the object being studied is called:

a) systematization;

b) generalization;

c) detail.

If we use the induction method, the study of economic processes begins with:

a) identifying the main objects of analysis;

b) assessment of a separate economic fact;

c) finding optimal solutions;

d) conducting an audit of financial statements.

To study the relationships between the studied indicators, a comparison is made:

a) planned indicators with actual ones;

b) actual indicators with standard ones;

c) parallel and dynamic series.

Topic: “Methods of deterministic factor analysis”

Factor analysis is:

a) a method for finding the optimal solution to an economic problem;

b) a method for studying the relationship between environmental and economic processes;

c) a method for identifying reserves for increasing production efficiency through more complete use of available resources;

d) a method aimed at identifying the influence of factors on the growth and level of performance indicators.

The most universal method of factor analysis is: a) the method of chain substitutions;

b) index method;

c) method of relative differences;

d) integral method.

Factor model Y = (X - X2) X3 refers to the number:

a) additive models;

b) multiplicative models;

c) multiple models;

d) additive-multiplicative models.

Mathematical equation Y - ^ Xi - X1 + X2 + X3 + + Xn, reflecting the relationship between the effective

creator with several factors

The method of their transformation (modeling) is not applied to the class of multiple deterministic factor models:

a) lengthening the factor system;

b) expansion of the factor system;

c) reduction of the factor system;

d) bifurcation of the factor system.

Mathematical equation Y - a + b, reflecting the relationship of the effective indicator with several factors

tory indicators, belongs to the type... factor models.

When using the method... the magnitude of the influence of factors is calculated by multiplying the absolute increase in the value of the factor under study by the basic (planned) value of the factors that are located to the right of it in the model,

and on the actual value of the factors located in the model to the left of it.

Mathematical equation Y ---, reflecting the relationship of the performance indicator with several factors

tory indicators, belongs to the type... factor models.

An analysis method in which the effect of a number of factors on a performance indicator is excluded and one of them is isolated is called:

a) dynamics series;

b) elimination;

c) detail;

d) balance sheet links.

The mathematical equation Y - (a + b) c, reflecting the relationship of the performance indicator with several factor indicators, belongs to the type... factor models:

a) additive;

b) multiplicative;

c) multiples;

d) mixed (combined).

Mathematical equation Y - ПXi - X1 X2 -X3 ...Xn, reflecting the relationship of the performance indicator

with several factor indicators, belongs to the type... factor models.

The factor model expansion method assumes:

a) decomposition of factors into components;

b) multiplying factors by the same number;

c) multiplication and division of factors by different numbers;

d) multiplication and division of factors by the same number.

Elimination is used in a methodical manner:

a) equity participation;

b) balance sheet;

c) comparisons;

d) chain substitutions.

The chain substitution method uses:

a) sequential replacement of the reporting value of partial indicators included in the calculation formula with their basic value and measuring the impact of the replacement on the change in the value of the effective indicator;

b) selective replacement of the reporting value of partial indicators included in the calculation formula with their basic value and measuring the impact of the replacement on the change in the value of the effective indicator;

c) sequential replacement of the basic value of partial indicators included in the calculation formula with their reporting value and measurement of the impact of the replacement on the change in the value of the effective indicator;

d) independent arbitrary substitution of partial indicators included in the calculation formula and replacement of basic indicators with actual ones.

15. Using the integral technique allows you to avoid the following disadvantage of the chain substitution method:

a) a strict procedure for replacing the basic values ​​of factors with actual ones;

b) the complexity of calculations;

c) additional calculation of growth rates of indicators;

d) drawing up analytical models.

Topic: “Labor Resource Analysis”

The use of working time is characterized by the following indicator:

a) average hourly output;

b) staff turnover rate;

c) duration of the working day;

d) acceptance turnover.

The use of labor resources and the wage fund is considered effective if:

a) the average wage growth index is ahead of the annual output growth index per employee;

b) the growth index of annual output per employee is ahead of the growth index of average wages;

c) the rate of growth in wages outpaces the rate of growth in productivity;

d) the rate of growth in wages is equal to the rate of growth in productivity.

To analyze the qualitative composition of the enterprise’s labor resources, personnel grouping by:

a) age;

b) education;

c) work experience and qualifications;

d) positions held.

The personnel turnover rate for retirement is defined as the ratio of the number... to the average number of personnel:

b) resigned employees;

The turnover ratio for personnel retirement is determined as the ratio of the number of employees who quit

The relative deviation of the actual value of the wage fund (WF) from the planned value is calculated using the formula:

a) the actual value of the wages and salaries - the planned value of the wages and salaries;

b) the actual value of the wages and salaries - the planned variable part of the wages and salaries x the revenue growth rate coefficient + the planned constant part of the wages and salaries;

c) the actual value of the wages and salaries - the planned value of the wages and salaries x the revenue growth rate coefficient;

d) planned value of the wages and salaries x coefficient of revenue growth rate - actual value of the wages and salaries.

Average annual production in value terms per average employee is defined as:

a) the ratio of the cost of production to the average number of production workers;

b) the ratio of the average number of production workers to the cost of production;

c) the product of the share of production workers in the total number of personnel by their average annual output;

d) the product of the level of capital-labor ratio by the average number of employees.

To characterize the movement of labor, the coefficient is used:

a) turnover for hiring workers;

b) turnover on disposal;

c) staff turnover;

d) updates.

The use of labor resources and the wage fund is effective if:

a) the rate of growth in wages outpaces the rate of growth in productivity;

b) the rate of growth in labor productivity outstrips the rate of growth in wages;

c) the average salary growth index is ahead of the annual output growth index per employee;

d) the average salary growth index is equal to the growth index of the annual output of one employee.

The staff turnover rate is defined as the ratio of the number... to the average number:

a) hired personnel;

b) resigned employees;

c) employees who resigned of their own free will and for violation of labor discipline;

d) employees who have worked the entire year.

Establish the correspondence of the indicated indicators to the assessment of labor productivity and the efficiency of use of the wage fund: Assessment

Indicators 1. Labor productivity

a) average hourly production by one worker, the share of wages in the cost of production, the time spent on performing a unit of a certain type of work;

2. Efficiency of using the wage fund

b) revenue per one ruble of wages, profit per one ruble of wages, the share of wages in one ruble of revenue, the share of wages in the cost of production;

c) labor intensity of products, the share of wages in one ruble of revenue, the share of wages in the cost of production, the time spent on performing a unit of a certain type of work;

d) average annual and average hourly output per worker, output in value terms per average employee, labor intensity of products 1. The turnover ratio for hiring personnel is defined as the ratio of the number of hired personnel to:

a) the number of personnel at the beginning of the year;

b) number of personnel at the end of the year;

c) average number of personnel;

d) the number of average annual employees.

The relationship between labor productivity and the size of its remuneration is expressed by the indicator:

a) revenue per average annual employee;

b) revenue per ruble of wages;

c) profit per average annual employee;

d) gross output per average annual worker.

The number of personnel of the enterprise increased by 12 people and amounted to 98 people in the reporting year. Labor productivity increased from 5,400 thousand rubles. up to 5600 thousand rubles The increase in production obtained due to the growth of labor productivity is equal to... thousand rubles:

Labor productivity per worker in primary production increased by 2%, and wages with accruals increased by 4%. This indicates:

a) reducing the length of the day;

b) irrational relationship between the growth rate of labor productivity and the growth rate of wages;

c) labor intensity of products and capital-labor ratio.

Topic: “Analysis of the composition, movement and efficiency of use of fixed production assets”

1. The capital productivity of fixed assets is:

a) the ratio of the cost of annual sales to the average annual cost of fixed assets;

b) the ratio of the average annual cost of fixed assets to the cost of annual product sales;

c) the ratio of the cost of annual product sales to the amount of net profit;

d) the ratio of the cost of annual product sales to capital intensity.

If the rate of capital-labor ratio exceeds the growth rate of capital productivity, the following development path prevails at the enterprise:

a) extensive;

b) intense;

c) mixed;

d) combined.

The level of fixed asset costs per unit of production is determined using the indicator:

a) capital-labor ratio;

b) capital intensity;

c) capital productivity;

d) capital security.

If the growth rate of capital-labor ratio exceeds the growth rate of capital productivity, then the enterprise is dominated by... the development path:

a) extensive;

b) intense;

c) mixed;

d) combined.

The coefficient... represents the ratio of the residual value of fixed assets to their original (full) value as of the corresponding date.

The use of fixed assets is considered effective if the relative increase:

a) products exceed the relative increase in the value of fixed assets;

b) the value of fixed assets exceeds the relative increase in profit;

c) depreciation charges exceed the relative increase in production costs;

d) products exceed the relative increase in profit from sales.

The active part of the enterprise's fixed production assets includes:

a) industrial buildings;

b) structures and transmission devices;

c) machinery and equipment;

d) land plots.

The retirement rate of fixed assets is calculated as the ratio of the cost:

a) retired fixed assets in the reporting period to the value of fixed assets at the end of the period;

b) retired fixed assets in the reporting period to the cost of fixed assets at the beginning of the period;

c) fixed assets at the end of the period to the cost of retired fixed assets in the reporting period;

d) fixed assets at the beginning of the period to the cost of retired fixed assets in the reporting period.

To analyze the movement of fixed production assets, the following coefficients are used:

a) serviceability and wear;

b) capital-labor ratio and energy-labor ratio;

c) renewals and disposals;

d) capital productivity and capital intensity.

The capital intensity of production is determined by the ratio:

c) revenue from sales of products to the average annual cost of fixed assets;

d) energy capacity of the enterprise to the average number of personnel.

Extensive factors of production development are considered to be an increase in:

a) capital productivity and the amount of fixed assets;

b) labor productivity and number of workers;

c) capital intensity and labor intensity of products;

d) material productivity and material intensity of products.

The wear rate is calculated as the ratio:

a) the cost of accrued depreciation of fixed assets to their original cost;

b) the residual value of fixed assets to their original cost;

c) the cost of accrued depreciation of fixed assets to their value at the end of the period;

d) the cost of accrued depreciation of fixed assets to their value at the beginning of the period.

The capital-labor ratio is determined by the ratio:

a) the average annual cost of fixed assets to revenue from sales of products;

b) the average annual cost of fixed assets to the average number of personnel;

c) the energy capacity of the enterprise to the average number of personnel;

d) energy capacity of the enterprise to revenue from product sales.

Determine how the capital intensity of products changed in the reporting year based on the following data: sales revenue in the reporting year - 7500 thousand rubles, last year - 6500 thousand rubles; the average annual cost of fixed assets in the reporting year is 6,300 thousand rubles, last year - 5,900 thousand rubles:

a) increased by 0.09 rubles;

b) decreased by 0.07 rubles;

c) increased by 0.16 rubles;

d) has not changed.

Determine the relative savings (overexpenditure) of fixed assets using the following data: the average annual cost of fixed assets in the reporting year - 8263 thousand rubles, in the previous year - 8053 thousand rubles; cost of production in the reporting year - 11,953 thousand rubles, in the previous year - 11,074 thousand rubles:

a) overexpenditure 210 thousand rubles;

b) savings of 429 thousand rubles;

c) savings of 656 thousand rubles;

d) saving 210 thousand rubles.

Topic “Analysis of the use of material resources”

Rational use of material resources is not a growth factor:

a) cost of production;

b) profit from sales;

c) return on assets;

d) profitability of sales.

Determine the rate of increase in material productivity based on the following data: revenue from product sales in the reporting year - 4932 thousand rubles, in the previous year - 4099 thousand rubles; costs of labor items in the reporting year - 2340 thousand rubles, in the previous year - 2200 thousand rubles:

Product material intensity is defined as the ratio:

a) the amount of material costs to the cost of production;

b) the cost of products to the amount of material costs;

c) the amount of material costs to the total cost of production;

d) the total cost of production to the amount of material costs.

Indicate the sequence for solving particular analytical problems when analyzing the use of material resources:

a) justification of the optimal need for material resources;

b) assessment of the efficiency of use of material resources;

c) analysis of the validity of standards for the consumption of material resources;

d) assessment of the impact of the efficiency of use of material resources on the amount of material costs.

The value of the material cost coefficient... indicates savings in material resources for production compared to established standards:

a) more than 0;

b) more than 1;

c) less than 0;

d) less than 1.

Determine the influence of extensive (material input) and intensive (material output) factors in the use of material resources on the increase in production based on the following data. Revenue from sales of products for the reporting year - 4932 thousand rubles, for the previous year - 4099 thousand rubles; costs of labor items in the reporting year - 2340 thousand rubles, in the base year - 2200 thousand rubles:

a) the influence of the extensive factor - a decrease in revenue by 104 thousand rubles, the influence of the intensive factor - an increase of 937 thousand rubles;

b) the influence of the extensive factor - a decrease in revenue by 19 thousand rubles, the influence of the intensive factor - an increase of 852 thousand rubles;

c) the influence of the extensive factor - an increase in revenue by 222 thousand rubles, the influence of the intensive factor - an increase of 611 thousand rubles;

d) the influence of the extensive factor - an increase in revenue by 315 thousand rubles, the influence of the intensive factor - an increase of 518 thousand rubles.

General indicators of the efficiency of use of material resources do not include:

a) material intensity of products;

b) material productivity;

c) the share of material costs in the cost price;

d) absolute value of material costs.

The most general indicator of the efficiency of use of material resources is:

a) material productivity;

b) material intensity of products;

c) profit per ruble of material costs;

d) the share of material costs in the cost price.

The level of expenditure of material resources for the production of a unit of product is determined using the indicator:

a) material productivity;

b) material consumption;

c) capital intensity;

d) capital-labor ratio.

Material output according to the previous and reporting year amounted to 24 and 20 thousand rubles. Material costs 12,600 thousand rubles. and 12,800 thousand rubles. The cost of manufactured products is 30,240 thousand rubles. and 25,600 thousand rubles. Reserves for increasing product output by reducing its material consumption are defined as... thousand rubles:

Inverse indicators of the efficiency of use of raw materials and supplies include:

a) material costs, the share of material costs in the cost of production;

b) consumption of basic materials, the share of costs for basic materials in the total amount of material costs;

c) consumption of raw materials per unit of production, material costs for the entire output.

Indicators of efficiency of use of material resources:

a) increasing material intensity, material productivity and profit by 1 ruble. material costs;

b) increasing material intensity, reducing material productivity and profit by 1 ruble. material costs;

c) reducing material consumption, increasing material productivity and profit by 1 ruble. material costs;

d) reduction in material intensity, material productivity and profit by 1 ruble. material costs.

The main factors influencing material consumption:

a) volume of sales of products (works, services) and cost;

b) volume of sales of products (works, services) and profit;

c) the amount of material and labor costs;

d) the volume of sales of products (works, services) and the amount of material costs for its (their) production.

Effective management of inventories of material resources does not imply:

a) optimization of the size and structure of material reserves;

b) minimizing the cost of maintaining materials inventories;

c) ensuring the effectiveness of control over the movement of materials;

d) minimizing the material turnover ratio.

Topic: Product Cost Analysis

When generating expenses for ordinary activities, cost elements do not include:

a) raw materials and materials;

b) labor costs;

c) depreciation;

d) other costs.

The main general indicators used in the analysis of the cost of services:

a) cost estimate, calculation of the cost of services;

b) semi-variable and semi-fixed costs;

c) total amount of costs, costs per 1 rub. volume of sales of services, cost per unit of services;

d) direct material costs, direct labor costs, indirect costs.

The main indicator characterizing cost recovery is calculated as:

a) the ratio of profit to the amount of revenue received;

b) the ratio of profit to the amount of costs;

c) the ratio of profit to the average annual value of total capital;

d) the ratio of profit to the average annual value of individual components of capital.

The structure of the cost of products (works, services) is influenced by the following factors:

a) change in the physical volume of sales of services;

b) specifics of the industry, geographical and climatic conditions, technical and organizational level of the enterprise;

c) the level of variable costs per unit of production and the amount of fixed costs for the entire output of products (works, services);

d) the level of variable costs per unit of services and the amount of fixed costs for the entire output of services, prices for services.

The objective reason for the increase in production costs is:

a) level of automation and mechanization of production processes;

b) inflationary rise in prices for consumed material resources;

c) level of labor organization;

d) level of technological development of production.

When production volume changes, semi-fixed costs in the unit cost of production:

a) grow in proportion to the increase in production volumes;

b) constitute a constant value;

c) decrease in proportion to the decrease in production volumes;

d) decrease in proportion to the increase in production volumes.

In deterministic factor analysis of the cost per unit of production for its individual types, the following is not taken into account:

a) volume of production;

b) product structure (range);

c) the level of specific variable costs per unit of production;

d) level (value) of fixed costs.

Determine the relative deviation in the cost of production of the reporting year to the level of the base year, if the cost of production in the base year is 111.7 million rubles, in the reporting year - 124.3 million rubles; products of the base year - 149.8 million rubles, the reporting year - 160.2 million rubles:

a) 12.6 million rubles;

b) 19.8 million rubles;

c) 4.9 million rubles;

d) 12.6 million rubles.

The full, or commercial, cost of production differs from the value of production cost by the amount:

a) depreciation charges;

b) deferred expenses;

c) costs of selling products;

d) other costs.

The following data on the enterprise are available: production volume - 1200 products, specific variable costs - 1.5 thousand rubles, fixed costs - 1400 thousand rubles. Determine how the cost of production per unit of product will change with an increase in production volumes by 15%:

a) will decrease by 153 rubles;

b) will decrease by 225 rubles;

d) will increase by 225 rubles.

The absolute deviation in the overall cost of goods sold in the reporting year to the level of the base year is determined:

a) as the difference between the cost of production of the reporting year and the cost of production of the base year, adjusted for the growth rate of production in the reporting year;

b) as the difference between the cost of products sold in the reporting and base year;

c) as the difference between the cost of production of the reporting year and the cost of production of the base year, adjusted for the inflation index in the reporting year;

d) as the difference between the cost of products sold in the reporting year and sales revenue in the base year

The following data on the enterprise are available: production volume - 1200 products, specific variable costs - 1.5 thousand rubles, fixed costs - 1400 thousand rubles. Determine how the cost of production per unit of product will change with an increase in production volumes by 15%:

a) will decrease by 6%;

b) will decrease by 15%;

c) will remain at the same level;

d) will decrease by 6.4%.

Determine the absolute deviation in the cost of production of the reporting year to the level of the base year, if: the cost of production in the base year is 111.7 million rubles, in the reporting year - 124.3 million rubles; products of the base year - 149.8 million rubles, the reporting year - 160.2 million rubles:

a) 12.6 million rubles;

b) 19.8 million rubles;

c) 4.9 million rubles;

d) 12.6 million rubles.

Establish compliance of the designated types of costs with the criteria for their classification.

Classification criterion Cost type

Cost elements a) direct and indirect costs;

b) material costs, labor costs, social contributions, depreciation, and other costs;

c) raw materials and materials, purchased products, semi-finished products and production services

Method of distribution of third-party water supply between types of products of enterprises and organizations, fuel and

energy for technological purposes, wages of production workers, contributions for social needs, general business expenses;

d) single-element and complex costs

15. Analysis of the structure of costs for production of products and its changes during the reporting period for individual cost elements allows us to estimate:

a) the impact of changes in each item on the amount of absolute savings or cost overruns;

b) the impact of changes in each item on the amount of relative savings or cost overruns;

c) material intensity, labor intensity, capital intensity of production, their impact on cost;

d) material intensity, labor intensity, capital intensity of production, their impact on the turnover of funds.

Topic: “Analysis of the relationship between sales volume, production costs, profit (loss) from sales”

The critical sales volume indicator is of practical importance in the following conditions:

a) increasing demand for the company’s products;

b) reducing demand for the enterprise’s products;

c) constant demand.

The concept of break-even means that:

a) the enterprise operates at a profit;

b) the enterprise operates at a loss;

c) with a given sales volume, the enterprise achieves full coverage of all costs of sold products with revenue, and the profit is zero;

d) with a given sales volume, the enterprise ensures product profitability sufficient to conduct expanded reproduction.

Determining the break-even sales volume of an enterprise graphically involves finding the point of intersection of the lines:

a) fixed and variable costs,

b) variable costs and revenues;

c) fixed costs and revenues;

d) total costs (full cost) and revenue.

Establish the correspondence of the designated characteristics to the types of costs identified on the basis of the relationship with the dynamics of production volume and sales of products. Cost type

Characteristic 1. Conditionally constant

a) the amount of costs increases with increasing production volumes, and the level of costs remains unchanged per unit of production;

b) the amount and level of costs per unit of production do not change with changes in production volumes;

2. Conditional variables

c) the amount and level of costs per unit of production grow in proportion to the increase in production volumes;

d) the amount of costs does not change with increasing production volumes, and the level of costs decreases per unit of output. 1. When reducing fixed costs, the critical sales volume is:

a) will increase;

b) will decrease;

c) will not change;

When the selling price decreases, the critical sales volume is:

a) will increase;

b) will decrease;

c) will not change;

d) will not change or decrease.

The following data are available for the enterprise: sales price of products - 60 rubles, variable costs per unit of production - 35 rubles. For the future, the goal is to increase profits from product sales by 450 thousand rubles. Determine how much it is necessary to increase the volume of product sales to ensure the planned profit growth:

a) by 12,857 units;

b) for 18,000 pcs.;

c) for 7500 pcs.;

d) for 11,250 pcs.

Determine the break-even sales point based on the following data. Revenue from sales of products - 5 million rubles, fixed costs for the whole enterprise - 1.6 million rubles, variable costs for the whole enterprise - 2.7 million rubles:

a) 3.5 million rubles;

b) 1.5 million rubles;

c) 2.3 million rubles;

d) 3.4 million rubles.

With an increase in fixed costs, the margin of financial strength of the enterprise is:

a) will increase;

b) will decrease;

c) will remain unchanged;

d) will increase or remain unchanged.

Determine the break-even volume of production and sales of products in natural units based on the following data. The amount of fixed costs is 5000 thousand rubles; maximum possible production volume - 150,000 pcs.; selling price per unit of production - 430 rubles; variable costs per unit of production - 310 rubles:

a) 41,667 pcs.;

b) 11,628 pcs.;

c) 108,333 pcs.;

d) 138,372 pcs.

Determine the critical (minimum) selling price of new products to ensure break-even sales based on the following data. Projected product sales volume for the year is 30,000 units; variable costs per unit of production - 750 rubles; annual amount of fixed costs - 13,500 thousand rubles:

When the level of variable costs per unit of production decreases, the critical sales volume is:

a) will increase;

b) will decrease;

c) will not change;

d) will increase or remain unchanged.

The margin of financial strength (enterprise safety zone) is defined as the difference between revenue and:

a) profit from sales;

b) variable costs;

c) fixed costs;

d) profitability threshold.

Critical sales volume in the presence of a loss on sales:

a) higher than actual sales revenue;

b) lower than actual sales revenue;

c) equal to actual sales revenue.

Demand for the company's products is decreasing. The smallest loss of profit from sales is achieved: a) with a decrease in prices;

b) when the natural volume of sales decreases;

c) with a simultaneous reduction in prices and natural volume.

Topic “Analysis of financial results”

Specify the sequence of formation of profit indicators in Form No. 2 “Profit and Loss Statement”:

a) gross profit;

b) profit (loss) from ordinary activities;

c) net profit;

d) profit (loss) before tax.

Establish the correspondence of the indicated calculation formulas to the types of profit. Type of profit

Calculation formulas 1. Net profit

2. Gross profit

a) the difference between gross profit and period expenses (commercial and administrative);

b) the difference between sales revenue and the cost of goods, products, works and services sold;

c) the difference between profit from ordinary activities and extraordinary expenses, taking into account extraordinary income received;

d) the difference between profit before tax and current income tax, taking into account deferred tax assets and liabilities. 2. Profit (loss) from sales according to financial statements is determined as the difference between:

a) gross profit and expenses of the period (commercial and administrative);

b) income from ordinary activities and expenses for ordinary activities;

c) profit before tax and current income tax taking into account deferred tax assets and liabilities;

d) sales revenue and cost of goods, products, works and services sold.

Profit (loss) from... according to Form No. 2 “Profit and Loss Statement” is defined as the difference between profit before tax and current income tax, taking into account deferred tax assets and liabilities:

a) sales;

b) non-operating activities;

c) emergency events;

d) ordinary activities.

A vertical analysis of the income statement suggests:

d) establishing cause-and-effect relationships between the amount of profit and the main factors determining its amount.

Horizontal (dynamic) analysis of the profit or loss statement involves:

a) comparison of each position of the report with the indicators of the base period and determination of absolute and relative deviations;

b) identification of structural changes in the composition of balance sheet profit;

c) determination of the main trend in profit indicators, cleared of random influences;

d) establishing a cause-and-effect relationship between the amount of profit and the main factors determining its amount.

Using deterministic factor analysis of sales profit, the following is estimated:

a) dynamics of formation of financial results;

b) structure of sales profit and net profit;

c) the impact on profit of changes in the main factors of its formation;

d) quality of sources of profit generation.

To calculate the impact of changes in selling prices on profit, you need to:

a) multiply the change in prices by the volume of products sold in the reporting year;

b) multiply the change in prices by the volume of products sold in the base year;

c) the price of the base period is multiplied by the volume of products sold in the reporting year;

d) the price of the base period is multiplied by the volume of products sold in the base year.

The change in profit due to sales volume can be determined:

a) by multiplying the change in sales volume by the profit from the sale of 1 unit. products in the base year;

b) by multiplying the change in sales volume by the profit from the sale of 1 unit. products in the reporting year;

c) by multiplying the sales volume of the base year by the profit from the sale of 1 unit. products in the base year;

d) by multiplying the sales volume of the reporting year by the profit from the sale of 1 unit. products in the base year.

To assess the impact of inflation on financial results, a product price index is used, calculated as the ratio:

reporting reporting basic basic

a) the conditional cost of products of the reporting period at prices of the base period to the cost of products of the period at prices of the reporting period;

b) the cost of products of the reporting period at prices of the reporting period to the conditional cost of products of the period at prices of the base period;

c) the conditional cost of products of the reporting period at prices of the base period to the cost of products of the period at prices of the reporting period;

d) the cost of products of the reporting period at prices of the reporting period to the conditional cost of products of the period at prices of the reporting period.

The cost of production and profit from sales depend... on:

a) directly proportional;

b) indirect;

c) regression;

d) inversely proportional.

Return on sales is:

a) the ratio of profit to sales revenue;

b) the ratio of profit to production costs;

c) the ratio of sales revenue to profit;

d) the ratio of profit to working capital.

The profitability of production activities is calculated as the ratio:

a) profit from sales to the cost of manufactured or sold products x 100%;

b) profit from sales to revenue from the sale of goods, products, works and services x 100%;

c) balance sheet profit to revenue from sales of goods, products, works and services x 100%;

d) net profit to revenue from the sale of goods, products, works and services x 100%.

Establish compliance of the indicated calculation formulas with profitability indicators. Profitability indicator Calculation formulas 1. Profitability a) the ratio of net profit to cost of sales; the number of products produced or sold x 100%;

b) the ratio of profit from sales to revenue from sales of goods, products, works and services x 100%; 2. Profitability c) the ratio of profit from sales to the average annual value of equity capital x assets 100%;

d) the ratio of net profit to the average annual cost of advanced capital x 100%. 2. 15. In general terms, profitability indicators characterize:

a) the absolute value of the effect (profit) received by the enterprise;

b) the ratio of the effect (profit) to cash or consumed resources;

c) return on advanced capital;

d) efficiency of production activities.

Topic: “Analysis of the organization’s property potential”

The following type of financial analysis allows you to analyze the composition and structure of assets and liabilities on the balance sheet of an enterprise:

a) trendy;

b) analysis of relative indicators;

c) vertical;

d) comparative.

On the balance sheet, capital is:

a) funds that can be invested in business activities;

b) investments of owners, capital reserves, funds and profits accumulated during the activities of the organization;

c) authorized capital;

d) intangible assets.

Immobilized assets are shown in:

a) section I of the balance sheet;

b) section II of the balance sheet;

c) profit and loss statement (form No. 2);

d) in the income tax return.

A slowdown in the turnover of an organization’s current assets leads to:

a) growth of assets on the enterprise’s balance sheet;

b) a decrease in the assets of the enterprise’s balance sheet;

c) reducing the balance sheet currency of the enterprise;

d) growth in revenue from product sales.

Own working capital cannot be... the amount of current assets:

a) more;

c) less;

d) equal to or less.

For an enterprise, the most optimal ratio is the growth rate of the value of property (balance sheet currency) of the enterprise (Three), revenue from sales of products (Trv) and profit from ordinary activities (Trp) in the form:

a) Trp > Trv > Tri > 100%;

b) Trp > Trv > Tri > 0%;

c) Three > Trv > Trp > 100%;

d) Three > Trv > Trp > 0%.

In the structure of the enterprise’s total liabilities, a higher share of non-current assets in the property must correspond to:

a) a higher share of equity capital;

b) lower share of equity capital;

c) a higher share of long-term sources of financing (equity and long-term loans);

d) lower share of long-term sources of financing (equity and long-term loans).

The total value of the enterprise’s property according to the balance sheet is determined as:

a) the cost of non-current assets;

b) the amount of non-current and current assets;

c) the amount of non-current assets and inventories;

d) the amount of own and long-term borrowed sources of financing.

The decrease (in absolute terms) in the balance sheet currency for the reporting period indicates:

a) expansion of the volume of economic activity, which is regarded as a positive trend;

b) a reduction in the economic turnover of the enterprise, which may lead to its insolvency;

c) the influence of inflation processes on the value of the enterprise’s assets;

d) slowing down the speed of settlements with debtors and creditors.

Real net worth:

a) equal to the book value of the enterprise’s shares;

b) determined by calculation;

c) is determined as the result of section III of the liabilities side of the balance sheet;

d) equal to the amount of the authorized capital of the enterprise.

For an enterprise, from the point of view of ensuring its solvency and strengthening its financial condition, the most favorable situation is in which:

a) the growth rate of accounts receivable exceeds the growth rate of accounts payable, and the value of the latter is significantly lower than accounts receivable;

b) the growth rate of accounts receivable is lower than the growth rate of accounts payable, and the value of the latter significantly exceeds accounts receivable;

c) balanced growth rates of receivables and payables, and the value of the latter is slightly, but exceeds the value of receivables;

d) balanced growth rates of receivables and payables, and the value of the latter significantly exceeds receivables.

For an enterprise, from the point of view of strengthening its solvency, a more favorable ratio of the growth rates of current assets (Troa) and non-current assets (Trva) is recognized as follows:

a) Troa > Troa > 100%;

b) Troa > Troa > 0%;

c) Trva > Troa > 100%;

d) Troa > Troa > 0%.

The following can be considered as our own sources of financing working capital:

a) profit;

b) profit, surplus working capital at the beginning of the analyzed period, stable liabilities;

c) bank loans;

d) bank loans, accounts payable and other liabilities.

The efficiency of use of the enterprise's property is assessed.

a) financial stability ratio;

b) accounts receivable turnover;

c) return on assets.

Constant (permanent) capital is...

a) the minimum required part of capital;

b) elements of capital that are constantly present in the balance sheet;

c) capital that has been involved in economic turnover for a long time in the form of equity capital and long-term liabilities.

Topic: “Analysis of the financial stability of an organization”

The company's own working capital is calculated as follows:

a) the total of section III of the balance sheet minus the total of section I of the balance sheet plus lines 64 and 650 of the balance sheet;

b) the result of section III of the balance sheet;

c) the total of section III of the balance sheet plus lines 640 and 650 of the balance sheet;

Own and long-term borrowed sources of inventory formation and costs are calculated as follows:

a) the total of section III of the balance sheet minus the total of section I of the balance sheet plus lines 640 and 650 of the balance sheet;

b) the total of section III of the balance sheet minus the total of section I of the balance sheet plus lines 540 and 650 of the balance sheet plus the total of section IV of the balance sheet;

c) balance sheet currency minus the total of section IV of the balance sheet;

d) the result of section IV of the balance sheet.

The main sources of reserves and costs are calculated as follows:

a) the total of section III of the balance sheet plus lines 640 and 650 of the balance sheet plus the total of section IV of the balance sheet plus lines 610 of the balance sheet minus the total of section I of the balance sheet;

b) the total of section III of the balance sheet plus the total of section IV of the balance sheet;

c) balance sheet currency minus the total of section III of the balance sheet;

d) none of the given answers is correct.

Absolute financial stability occurs when:

d) none of the given answers is correct.

Normal financial stability occurs when:

a) inventories (line 210 of the balance sheet) are less than own working capital plus bank loans for inventory items;

b) inventories (line 210 of the balance sheet) are greater than own working capital plus bank loans for inventory items;

c) inventories (line 210 of the balance sheet) are equal to own working capital plus bank loans for inventory items;

d) none of the given answers is correct.

A crisis financial condition of an enterprise occurs when:

a) inventories (line 210 of the balance sheet) are less than own working capital plus bank loans for inventory items;

b) inventories (line 210 of the balance sheet) are greater than own working capital plus bank loans for inventory items;

c) inventories (line 210 of the balance sheet) are equal to own working capital plus bank loans for inventory items;

d) none of the given answers is correct.

The ratio of provision of current assets with own working capital is calculated as follows:

a) the total of section III of the balance sheet is divided by the total of section II of the balance sheet;

b) the total of section III of the balance sheet is divided into line 210 of the balance sheet;

c) (total of section III of the balance sheet + lines 640 and 650 of the balance sheet - total of section I of the balance sheet) / total of section I of the balance sheet;

d) none of the given answers is correct.

The optimal value of the equity capital maneuverability coefficient in many cases is:

How do the standard values ​​of the financial stability coefficient (A) and the autonomy coefficient (B) relate to each other?

B) A c) A > B;

d) any of the above relationships is possible.

For an organization, a negative value of its own working capital means:

a) high risk of loss of liquidity;

b) low business activity;

c) low economic profitability;

d) high level of creditworthiness.

The essence of financial stability (an absolute indicator of the stability of the financial condition) of an enterprise is:

a) covering short-term debt with cash and active settlements with debtors;

b) provision of reserves with own and borrowed sources of their formation;

c) covering short-term liabilities with current assets;

d) the enterprise's availability of industrial reserves.

The agility ratio of an enterprise's equity capital is defined as the ratio:

a) equity capital to the amount of working capital;

b) working capital to the total amount of borrowed sources;

c) own working capital to the total amount of sources of own funds;

d) working capital to the total amount of sources of own funds.

The coefficient of financial stability (long-term financial independence) is determined on the balance sheet by the ratio:

a) the total for section III of the balance sheet liabilities in relation to the balance sheet currency;

b) the total for section III of the liability side of the balance sheet and the sum of lines 640 “Deferred income”, 650 “Reserves for future expenses” of the balance sheet to the balance sheet currency;

c) the total for section IV of the balance sheet liabilities in relation to the balance sheet currency;

d) totals for sections III and IV of the liabilities side of the balance sheet and the sum of lines 640, 650 of the balance sheet to the balance sheet currency.

The capital structure of an enterprise is characterized by the coefficient:

a) maneuverability of equity capital;

b) security of own funds;

c) financial independence;

d) general coverage.

Determine the debt-to-equity ratio based on the following data: equity - 21 million rubles, non-current assets - 9.1 million rubles, short-term liabilities - 18 million rubles, long-term liabilities - 5.5 million rubles .:

Topic: “Analysis of liquidity and solvency of an organization”

1. When analyzing the financial prerequisites for the insolvency (bankruptcy) of an enterprise in accordance with the current methodology, the coefficient of restoration of solvency for a period of 6 months is calculated if:

a) the enterprise’s equity ratio at the end of the reporting period is greater than 0.1, and the current liquidity ratio is greater than 2;

b) if at least one of the two coefficients is less than the established standard value;

c) if there is a negative trend in non-current assets;

d) if there is a negative dynamics of working capital.

When analyzing the financial prerequisites for the insolvency (bankruptcy) of an enterprise in accordance with the current methodology, it is considered that the enterprise has a real opportunity to restore solvency in the next 6 months if the solvency restoration coefficient is:

a) equal to 0.5;

b) more than 1;

c) less than 1;

d) more than 0.1.

An external sign of bankruptcy of an enterprise is its inability to satisfy the demands of creditors within...

a) 3 months from the date of maturity of the obligation;

b) 6 months from the date of maturity of the obligation;

c) one year from the date of maturity of the obligation.

Indicate the descending sequence of the degree of liquidity of the organization’s assets (from the most liquid to the least liquid assets):

a) accounts receivable;

b) raw materials, materials and other similar values;

c) cash;

d) fixed assets.

Balance sheet liquidity is defined as the degree of coverage:

a) short-term liabilities of the organization with its current assets, the period for converting them into cash corresponds to the period for repayment of the obligations;

b) short-term liabilities of the organization with its current assets;

c) the organization’s obligations with its assets, the period for converting them into cash corresponds to the period for repayment of the obligations;

d) long-term obligations of the organization with its non-current assets.

The liquidity indicator shows what part of the short-term debt the organization can repay in the near future.

Using the data below, determine whether the current ratio at the end of the reporting period meets the standard. The organization's current assets are 53,388 thousand rubles, including deferred expenses - 358 thousand rubles. Short-term liabilities of the organization - 27,290 thousand rubles, including deferred income - 943 thousand rubles:

a) corresponds (greater or equal) to the standard;

b) does not correspond (less) to the standard;

c) there is no standard for this indicator.

Establish the correspondence of the designated balance sheet items to the groups of assets of the organization according to the degree of liquidity. Group of assets Balance sheet items 1. Absolutely a) accounts receivable (payments for which liquid are expected within 12 months after the reporting date) 2. Quickly and other current assets; realizable b) intangible assets, fixed assets, non- 3. Slowly completed construction and other non-current realizable assets; c) short-term financial investments and cash; d) inventories less deferred expenses and accounts receivable (payments for which are expected more than 12 months after the reporting date). The liquidity indicator reflects the projected payment capabilities of the organization, subject to timely settlements with debtors:

a) absolute;

b) fast;

c) current;

To assess the solvency of an organization, the coefficient is calculated:

a) profitability of sales;

b) absolute liquidity;

c) return on equity;

d) cash turnover.

The absolute liquidity ratio (absolute coverage) shows:

a) part of all liabilities that the organization can pay off in the near future using assets;

b) part of all liabilities that the organization can pay off in the near future using its most liquid assets;

c) part of long-term liabilities that the organization can repay in the near future using its most liquid assets;

d) part of short-term liabilities that the organization can repay in the near future using its most liquid assets.

The balance sheet of an organization is considered absolutely liquid if the following ratios are met:

a) Aj > Pn A2 > P2; A3 > P3; A4 > P4;

b) Aj > Pn A2 > P2; A3 > P3; A4 c) Aj > Pn A2 > P2; А3 d) Aj > Пь А2 Current liquidity ratio at the beginning of the reporting year - 2.78, at the end of the reporting year - 2.19. In this case, the coefficient of loss of solvency... is a regulatory limitation.

a) more;

b) less;

d) equal to or greater.

The structure of the organization’s balance sheet is considered satisfactory, and the enterprise is considered solvent if:

a) current liquidity ratio > 2.0, and equity ratio b) current liquidity ratio 0.1;

c) current liquidity ratio d) current liquidity ratio > 2.0, and equity ratio > 0.1.

a) will be able to within the next six months;

b) will not be able to within the next six months;

c) will be able to within the next three months;

d) will not be able to within the next three months.

Topic: “Analysis of an organization’s business activity”

The factor of product competitiveness is:

a) capital intensity;

b) profitability;

c) material consumption;

d) unit price.

The product range of an enterprise is considered to be:

a) absolute differences;

b) equity participation;

c) average percentage;

d) relative differences.

The following indicator more fully and objectively reflects the effectiveness of the enterprise’s core activities:

a) (gross profit) / (sales);

b) (profit from sales) / (sales);

c) (net profit) / (sales);

Indicators of economic efficiency of increasing the technical and organizational level of production do not include incremental indicators:

a) labor productivity, capital productivity, material productivity;

b) the speed of turnover of working capital;

c) volume of production due to intensified use of resources;

d) market value of equity.

The factors of intensive use of resources and intensive development of the enterprise’s economy include:

a) an increase in the number of means and objects of labor used;

b) increasing the amount of labor used;

c) growth in capital productivity, material productivity and labor productivity;

d) increasing the time of resource use.

Sales for the reporting period - 40,000 thousand rubles, for the previous period - 3,000 thousand rubles. The balance sheet currency for the reporting period is 10,000 thousand rubles, for the previous period - 12,000 thousand rubles. At the same time, capital efficiency.

a) decreased;

b) increased;

c) has not changed.

The company's capital turnover ratio is:

a) the quotient of dividing sales revenue by the average amount of funds for the period;

b) the quotient of dividing sales revenue by profit;

c) the quotient of profit divided by the average amount of funds for the period;

d) the quotient of dividing sales revenue by the average value of fixed production assets for the period.

The working capital turnover indicator is used for characterization. organizations:

a) liquidity;

b) business activity;

c) creditworthiness;

d) financial stability.

Determine the duration of the financial cycle based on the following data: inventory turnover - 98.5 days, accounts receivable turnover - 37.3 days, accounts payable turnover - 42.7 days:

a) 103.9 days;

b) 135.8 days;

c) 141.2 days;

d) 93.1 days.

As a result of accelerating the organization’s capital turnover, profitability increases:

a) sales (turnover);

b) production activities;

c) assets;

d) own capital.

The cycle is the period of turnover of material working capital used in the production process, from the moment raw materials are received at the warehouse until the moment of payment for products made from them (collection of receivables).

Determine the change in turnover of working capital if their average annual value in the reporting period increased by 7,850 thousand rubles compared to the previous one, and revenue from product sales increased by 19,625 thousand rubles:

a) acceleration by 2.5 revolutions;

b) deceleration by 2.5 turns;

c) acceleration by 0;

c) acceleration by 0.4 revolutions;

d) deceleration by 3.7 turns.

As a result of a slowdown in the organization’s working capital turnover, the following increases:

a) the amount of revenue from sales;

b) the amount of profit from sales;

c) the need for borrowed funds;

d) return on assets.

Determine the duration of the operating cycle based on the following data. Inventory turnover - 98.5 days, accounts receivable turnover - 37.3 days, accounts payable turnover - 41.7 days:

a) 103.9 days;

b) 135.8 days;

c) 141.2 days;

d) 93.1 days.

Determine the cash turnover of the enterprise based on the following data: sales revenue - 800 thousand rubles, the amount of cash at the beginning of the period - 94 thousand rubles, at the end of the period - 77 thousand rubles:

a) 9.36 revolutions;

b) 8.51 revolutions;

c) 10.39 revolutions;