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The main purpose of economic analysis. Goals and objectives of business activity analysis. Economic analysis depending on the time of implementation

Ministry of Education and Science of the Russian Federation

Federal State Budgetary Educational Institution of Higher Professional Education

Moscow State University of Civil Engineering

Department of Economics and Management in Construction

COURSE WORK

By discipline

Comprehensive economic analysis of financial and economic activities

OJSC "Novorossiysk Management Company"

4th year student, 2 groups:

S.S. Orlova

Coursework supervisor:

G.A. Syzrantsev

Moscow 2015

Introduction
Chapter 1. Theoretical foundations of a comprehensive economic analysis of the financial and economic activities of an enterprise.
1.1. Subject, goals and objectives of a comprehensive economic analysis of the financial and economic activities of an enterprise
1.2. Classification of methods and features of analysis of the financial condition of a construction organization
1.3. Information base for analysis of financial and economic activities
Chapter 2. Comprehensive economic analysis of the financial and economic activities of the enterprise.
2.1. Construction enterprise as an economic entity in the market
2.2. Analysis of the financial stability of the organization
2.3. Analysis of business activity of an enterprise
2.4. Enterprise profitability analysis
2.5. Analysis of the solvency and liquidity of the enterprise
2.6. Balance sheet liquidity analysis
Conclusion
Bibliography

Introduction

In modern conditions, when the welfare of each specific company comes to the fore, and then, as the totality of the results of the activities of all firms, and the welfare of the state, it is necessary to talk about the priorities of a sustainable economy and the sustainable financial condition of enterprises.

The transition to a market economy requires the enterprise to increase production efficiency and the competitiveness of products and services. An important role in the implementation of this task is given to the analysis of the financial and economic activities of enterprises. With its help, strategy and tactics for the development of the enterprise are developed, plans and management decisions are substantiated, and their implementation is monitored.

Analysis of the financial and economic activities of an enterprise is aimed at considering the current and future state of the enterprise, changing under the influence of the external and internal environment and management decisions, in order to assess the sustainability of the enterprise and the effectiveness of its activities.

The analysis of the financial and economic activities of an enterprise or organization is carried out by managers and relevant financial services. The main focus of these services is on the financial results of the enterprise and its financial condition, identifying reserves for increasing the amount of profit and increasing profitability, the efficiency of using equity and borrowed capital, improving the solvency of the enterprise, as well as studying the effective use of the enterprise's resources.

The purpose of this work is to examine the financial condition of the enterprise and identify the main problems of financial activity.

To analyze the financial and economic condition, the financial statements of OJSC Novorossiysk Management Company for 2012 and 2013 were used. “Balance Sheet” for 2012 and 2013. (Form No. 1) and “Profit and Loss Statement” for 2012 and 2013. (form No. 2).

Chapter 1. Theoretical foundations of a comprehensive economic analysis of the financial and economic activities of an enterprise .

A comprehensive assessment of financial and economic activities is an element of enterprise management; it is one of the stages of management activities and is an important source of information for making and justifying effective management decisions. Analysis of the financial and economic activities of an enterprise makes it possible to assess the effectiveness of the business, that is, to establish the degree of efficiency of the functioning of this enterprise.

The main principle of business efficiency will be achieving the greatest results at the lowest cost.

Subject, goals and objectives of a comprehensive economic analysis of the financial and economic activities of an enterprise

Analysis of financial and economic activities plays an important role in increasing the economic efficiency of the organization, in its management, and in strengthening its financial condition. It is worth noting that it is an economic science that studies the economics of organizations, their activities from the perspective of assessing their work in implementing business plans, assessing their property and financial status and in order to identify unused reserves for increasing the efficiency of organizations.

Subject analysis of the financial and economic activities of an enterprise are the cause-and-effect relationships of economic phenomena and processes that arise in the production and financial-economic spheres of the enterprise.

Object are the economic results of the economic activities of an enterprise or individual aspects of its financial and economic activities.

primary goal carrying out the analysis is to identify the strengths and weaknesses of its activities, increase the efficiency of the business entity and search for reserves to improve the operation of the enterprise.

To achieve the goals of analysis, decisions are made the following tasks:
- setting and clarifying the goals and objectives of the analysis;
- clarification of the analysis results by users;
- determination of indicators and methods for their assessment;
- identification and assessment of factors influencing the results;
-selection of the most significant factors;
-development of an action plan to enhance the impact of “positive” factors and reduce the impact of “negative” factors;
-development of a form for preparing a report and submitting material for making management decisions.

Main tasks analysis of the financial and economic activities of the subject are:

Study of the impact of objective and subjective, external and internal factors on the results of financial and economic activities of a business entity;

Justification of planned, forecast, management decisions and control over their implementation;

Identification and elimination of shortcomings and errors in the process of economic planning, adjustment of plans and management decisions;

Assessing the degree of financial and operational risks to develop internal mechanisms for managing them in order to strengthen the market position of a business entity and increase the profitability of doing business.

Concept of economic analysis

Definition 1

Economic analysis is a science that includes a body of specialized knowledge based on the laws of development and operation of systems. These laws are aimed at understanding methodologies for assessing, diagnosing and forecasting the financial and economic activities of enterprises.

Economic analysis is of great importance in economic development, acting as the leading connecting element of accounting and the management decision-making process. Through economic analysis, conditions can be created to ensure crisis-free, efficient activities of a business entity.

Functions of economic analysis

Economic analysis is designed to perform the most important and diverse functions, among which are:

Research function, through which the search for patterns and trends of economic phenomena (processes) occurs on the basis of a comprehensive study of the action and influence of economic laws;
Information and analytical function, including collecting and processing the required materials, assessing their reliability, collating, grouping and performing other calculations that are necessary in the process of assessment and management decision-making;
An evaluation function, consisting of characteristics, generalization of business results and formulation of conclusions about their level;
Planning function, including justification of the current and strategic plan for economic development;
The controlling function, which is control over the implementation of the plan and management decisions, the implementation of measures for the rational use of resources, improving economic results, etc.;
Search function, through which reserves for increasing economic efficiency are searched;
Mobilizing (constructive) function, including the development of measures for the use of identified reserves;
An innovative function that promotes the implementation of advanced achievements of scientific and technical progress, modern technology, etc.;
Propaganda function, including the publication and dissemination of information, new methods of analysis, etc.

Objectives of economic analysis

Note 1

Economic analysis is a globally recognized tool for substantiating business decisions, widely used in assessing the financial and economic activities of companies.

The main goal of economic analysis is to prepare information for making optimal management decisions, justify current and long-term plans that are aimed at achieving the short-term and long-term goals of the enterprise.

The implementation of this goal consists of assessing the current situation, diagnosing and predicting its development and finding ways to achieve the desired result in the most effective ways.

The objectives of the analysis are divided into:

General goals with the help of which they look for opportunities to increase the efficiency of economic activity;
Private goals, including collecting information when making management decisions.

Note 2

Private goals always depend on the relevant economic conditions and are subordinate to the general goal.

Any goal of economic analysis can be achieved by setting the following tasks:

Objective assessment of the results of the company’s financial and economic activities,
Investigation of the reasons that affect the results of economic activities, qualitative and quantitative,
Identification of reserves for increasing the efficiency of economic activities and maximizing the organization’s market opportunities,
Development of management decisions in the field of mobilization of reserves
Planning and forecasting based on the analysis of expected results.

The term " analysis“has its origins in the Greek language, where the word “analysis” means dismemberment, fragmentation of an object or phenomenon into separate elements for the purpose of a detailed study of this object or phenomenon. The opposite is the concept " synthesis”(it comes from the Greek word “synthesis”). Synthesis is the combination of individual components of an object or phenomenon into a single whole. Analysis and synthesis are two interrelated aspects of the process of studying any objects and phenomena.

Economic Sciences, including economic analysis, belong to the set of humanities, and the object of their research is economic processes and phenomena.

Economic analysis is part of a group of interrelated specific economic disciplines, which, in addition to it, includes control, audit, micro- and other sciences. They study the economic activities of organizations, but each from a certain angle, characteristic only for it. Therefore, each of these sciences has its own independent subject.

Economic analysis and its role in managing an organization

Economic analysis(otherwise -) plays an important role in increasing the economic efficiency of organizations and strengthening their financial condition. It is an economic science that studies economics of organizations, their activities in terms of assessing their work to implement business plans, assessing their property and financial status and in order to identify unused reserves for increasing the efficiency of organizations.

Subject of economic analysis is the property and financial condition and current economic activities of organizations, studied from the point of view of its compliance with the tasks of business plans and in order to identify unused reserves for increasing the efficiency of the organization.

Economic analysis is subdivided on interior And external depending on the subjects of analysis, that is, on those bodies that conduct it. The most complete and comprehensive is the internal analysis carried out by the functional departments and services of a given organization. External analysis, carried out by debtors and creditors and others, is usually limited to establishing the degree of stability of the financial condition of the analyzed organization, its liquidity both at reporting dates and in the future.

Objects of economic analysis are the property and financial position of the organization, its production, supply and sales, financial activities, the work of individual structural units of the organization (shops, production sites, teams).

Economic analysis as a science, as a branch of economic knowledge, and finally, as an academic discipline, is closely interconnected with other specific economic sciences.

Laughter #1. The relationship between economic analysis and various economic sciences

Economic analysis is a complex science that uses, along with its own, also the apparatus characteristic of a number of other economic sciences. Economic analysis, like other economic sciences, studies the economics of individual objects, but from a point of view unique to it. It assesses the state of the economy of a given object, as well as its current economic activities.

Principles of economic analysis:

Scientificity. The analysis must comply with the requirements of economic laws and use the achievements of science and technology.
Systems approach. Economic analysis must be carried out taking into account all the laws of the developing system, that is, it is necessary to study phenomena in their interrelation and interdependence.
Complexity. When researching, it is necessary to take into account the influence of many factors on the economic activity of an enterprise.
Research in dynamics. In the process of analysis, all phenomena must be considered in their development, which allows not only to understand them, but also to find out the reasons for the changes.
Highlighting the main goal. An important point in the analysis is the formulation of the research problem and the identification of the most important reasons holding back production or preventing the achievement of the goal.
Specificity and practical usefulness. The results of the analysis must necessarily have a numerical expression, and the reasons for changes in indicators must be specific, indicating the places of their occurrence and ways to eliminate them.

Economic analysis method

The word "method" came into our language from the Greek language. Translated, it means “the path to something.” Consequently, the method is like a way to achieve a goal. In relation to any science, a method is a way of studying the subject of this science. The methods of any sciences are based on a dialectical approach to the study of the objects and phenomena they consider. Economic analysis is no exception here.

The dialectical approach means that all processes and phenomena taking place in nature and society should be considered in their constant development, interconnection and interdependence. Thus, economic analysis studies indicators characterizing the activities of any organizations, comparing them over several reporting periods (in dynamics), as well as their changes. Further. Economic analysis considers various aspects of an organization’s activities in unity and interconnection, as elements of a single process. So, for example, the sales volume of a product depends on its output, and the fulfillment of the planned target for profit depends mainly on

The method of economic analysis is determined by its subject and the challenges facing him.

Methods and techniques, used in, are divided into traditional, statistical And . They are discussed in detail in the relevant sections of the site.

In order to practically implement the use of the method of economic analysis, certain techniques have been developed. They represent a set of methods and techniques used to optimally solve analytical problems.

The methods used in economic analysis at certain stages of analytical work involve the use of various techniques and methods.

The key point of the method of economic analysis is the calculation of the influence of individual factors on economic indicators. The relationship of economic phenomena is a joint change in two or more of these phenomena. There are various forms of interconnections between economic phenomena. The most significant among them is the causal relationship. Its essence lies in the fact that a change in one economic phenomenon is caused by a change in another economic phenomenon. Such a relationship is called a deterministic relationship, otherwise known as a cause-and-effect relationship. If two economic phenomena are connected by such a relationship, then the economic phenomenon, the change of which causes a change in the other, is called the cause, and the phenomenon that changes under the influence of the first is called the effect.

In economic analysis, those signs that characterize the cause are called factorial, independent. The same signs that characterize the investigation are usually called resultant, dependent.

See further:

So, in this paragraph we examined the concept of a method of economic analysis, as well as the most important methods (methods, techniques) used in analyzing the activities of an organization. We will consider these methods and the order of their use in more detail in special sections of the site.

Objectives, sequence of conduct and procedure for processing the results of economic analysis

The most complete and profound is the internal (on-farm) analysis, carried out, as a rule, by the functional departments and services of a given organization. Therefore, internal analysis faces much more numerous tasks than external analysis.

The main objectives of the internal analysis of the organization’s activities should be considered:

checking the validity of business plans and various standards;
determining the degree of fulfillment of business plans and compliance with established standards;
calculation of the influence of individual indicators on the deviation of actual values of economic indicators from basic ones
finding intra-economic reserves to further improve the efficiency of the organization and ways of mobilization, that is, the use of these reserves;

Of the listed tasks of internal economic analysis, the main task is to identify reserves in a given organization.

External analysis faces, essentially, only one task - assessing the degree both at a certain reporting date and in the future.

The results of the analysis are the basis for the development and implementation of optimal ones that contribute to increasing the efficiency of organizations.

In the process of economic analysis, we use methods of induction and deduction.

Induction method(from particular to general) assumes that the study of economic phenomena begins with individual facts and situations and moves on to the study of the economic process as a whole. Method same deduction(from general to specific) is characterized, on the contrary, by a transition from general indicators to specific ones, in particular to an analysis of the influence of individual indicators on general ones.

The most important method when conducting economic analysis is, of course, the deduction method, since the sequence of analysis usually involves a transition from the whole to its constituent elements, from synthetic, generalizing indicators of an organization’s performance to analytical, factor indicators.

When an economic analysis is carried out, all aspects of an organization’s activities, all processes that make up the organization’s production and commercial cycle, are examined in their interrelation, interdependence and interdependence. Such a study represents a key point in the analysis. It's called .

After the analysis is completed, its results must be presented in a certain way. For these purposes, explanatory notes to annual reports are used, as well as certificates or conclusions based on the results of the analysis.

Explanatory notes intended for external users of analytical information. Let's consider what the content of these notes should be.

They should reflect the level of development of the organization, the conditions in which its activities take place, it should be characterized, data on the sales markets for products, etc. Information should also be provided on what stage each type of product is on the market. (These include the stages of introduction, growth and development, maturity, saturation and decline). In addition, it is necessary to provide information about the competitors of this organization.

Data on key economic indicators should then be presented for several periods.

The factors that influenced the organization’s activities and its results must be indicated. You should also list those activities that are planned to eliminate shortcomings in the organization’s activities, as well as to improve the efficiency of these activities.

Certificates, as well as conclusions based on the results of the economic analysis, may have more detailed content compared to explanatory notes. As a rule, certificates and conclusions do not contain generalized characteristics of the organization and the conditions of its functioning. The main emphasis here is on describing reserves and ways to use them.

The results of the study can also be presented in textless form. In this case, the analytical documents contain only a set of analytical tables and there is no text characterizing the economic activities of the organization. This form of reporting the results of an economic analysis is currently being used more and more widely.

In addition to the considered forms of registration of analysis results, the most important of them are also included in certain sections economic passport of the organization.

These are the main forms of generalization and presentation of the results of the economic analysis. It should be borne in mind that the presentation of material in explanatory notes, as well as in other analytical documents, must be clear, simple and concise, and must also be linked to analytical tables.

Types of economic analysis and their role in managing an organization

Financial and managerial economic analysis

Economic analysis can be divided into various types according to certain characteristics.

First of all, economic analysis is usually divided into two main types - the financial analysis And management analysis- depending on the content of the analysis, the functions it performs and the tasks facing it.

The financial analysis, in turn can be subdivided into external and internal. The first is carried out by statistical authorities, higher organizations, suppliers, buyers, shareholders, audit firms, etc. The main one the task of external financial analysis is, its and. It is carried out within the organization itself by its accounting department, financial department, planning department, and other functional services. Internal financial analysis solves a much wider range of problems compared to external ones. Internal analysis studies the efficiency of using equity and borrowed capital, explores, and identifies reserves for the growth of the latter and strengthening the financial condition of the organization. Internal financial analysis, therefore, is aimed at developing and implementing optimal ones that contribute to improving the financial performance of a given organization.

Management analysis, unlike financial, is internal in nature. It is carried out by services and departments of this organization. He studies issues related to the organizational and technical level and other conditions of production, using certain types of production resources (,), analyzes, it.

Types of economic analysis depending on the functions and objectives of the analysis

Depending on the content, functions and objectives of the analysis, the following types of analysis are also distinguished: socio-economic, economic-statistical, economic-ecological, marketing, investment, functional-cost (FCA), etc.

Socio-economic analysis examines the relationship and interdependence between social and economic phenomena.

Economic and statistical analysis used to study mass socio-economic phenomena. Economic-ecological analysis studies the relationship and interaction between the state of the environment and economic phenomena.

Marketing analysis has as its goal the study of markets for raw materials and materials, as well as markets for finished products, the ratio of prices for these products, the products of a given organization, the price level for products, etc.

Investment analysis is aimed at selecting the most effective options for investment activities of organizations.

Functional cost analysis(FSA) is a method for systematically studying the functions of any product, or any production and economic process, or a certain level of management. This method aims to minimize the costs of design, development of production, sale of products, as well as industrial and household consumption of these products under conditions of their high quality and maximum usefulness (including durability).

Depending on the aspects of the study, there are two main types (directions) of analysis of economic activity:

financial and economic analysis;
technical and economic analysis.

The first type of analysis studies the influence of economic factors on the implementation of business plans based on financial indicators.

Technical and economic analysis examines the influence of factors of technology, technology and production organization on economic indicators.

Depending on the completeness of coverage of the organization’s activities, two types of analysis of economic activities can be distinguished: full (comprehensive) and thematic (partial) analysis. The first type of analysis covers all aspects of the financial and economic activities of the organization. Thematic analysis studies the effectiveness of individual aspects of an organization's activities. Economic analysis can also be divided according to the objects of study. Microeconomic and macroeconomic analysis. Microeconomic analysis studies the activities of individual business units. It can be divided into three main types: in-house, workshop and factory analysis.

Macroeconomic it can be sectoral, that is, it studies the functioning of a certain sector of the economy or industry, territorial, which analyzes the economy of individual regions, and, finally, intersectoral, which studies the functioning of the economy as a whole.

A separate feature classification of types of economic analysis is a subdivision of the latter by subjects of analysis. They mean those bodies and persons who conduct the analysis.

Subjects of economic analysis can be divided into two groups.

Directly interested in the activities of the organization. This group may include the owners of the organization's funds, tax authorities, banks, suppliers, buyers, management of the organization, and individual functional services of the analyzed organization.
Subjects of analysis indirectly interested in the activities of the organization. This includes legal organizations, audit firms, consulting firms, trade union bodies, etc.

Economic analysis depending on the time of implementation

Depending on the time of analysis (in other words, on the frequency of its implementation), the following are distinguished: preliminary, operational, final and long-term analysis.

Preliminary analysis allows you to assess the condition of a given object when developing a business plan. For example, the production capacity of the organization is assessed, whether it is able to provide the planned volume of production.

Operational(otherwise current) analysis is carried out on a daily basis, directly in the course of the organization’s current activities.

Final(subsequent or retrospective) analysis studies the effectiveness of the economic activities of organizations for the past period.

Perspective the analysis is used to determine expected results in the upcoming period.

Forward-looking analysis is critical to ensuring the organization's future success. This type of analysis examines possible options for the development of an organization and outlines ways to achieve optimal results.

Types of economic analysis depending on the research methodology

Depending on the methodology used to study objects, in the economic literature it is customary to subdivide the analysis of economic activity into the following types: quantitative, qualitative, express analysis, fundamental, marginal, economic-mathematical.

Quantitative(otherwise) analysis is based on quantitative comparisons, measurement, comparison of indicators and the study of the influence of individual factors on economic indicators.

Qualitative analysis uses qualitative comparative assessments, characteristics, as well as expert assessments of the analyzed economic phenomena.

Express analysis— this is a way of assessing the economic and financial condition of an organization on the basis of certain characteristics expressing certain economic phenomena. Fundamental analysis is based on a comprehensive, detailed study of economic phenomena, usually based on the use of economic-statistical and economic-mathematical research methods.

Margin analysis explores ways to optimize the amount of profit received as a result of sales of products, works, and services. Economic-mathematical analysis is based on the use of a complex mathematical apparatus, with the help of which the optimal solution to any economic-mathematical model is established.

Dynamic and static economic analysis

By its nature, economic analysis can be divided into the following two: dynamic and static. The first type of analysis is based on the study of economic indicators taken in their dynamics, that is, in the process of their change and development over time, over several reporting periods. In the process of dynamic analysis, indicators of absolute growth, growth rate, growth rate, absolute value of one percent of growth are determined and analyzed, and time series are also constructed and analyzed. Static analysis assumes that the economic indicators being studied are static, that is, unchanged.

Based on spatial characteristics, economic analysis can be divided into the following two types: internal (on-farm) and inter-farm (comparative). The first studies the activities of this organization and its structural divisions. In the second type, the economic indicators of two or more organizations are compared (the analyzed organization with others).

According to the methods of studying the object of analysis, it is divided into the following types: comprehensive, system analysis, continuous analysis, sample analysis, correlation analysis, regression analysis, etc. A comprehensive final analysis of the activities of organizations, which comprehensively studies their work for the reporting period, is of utmost importance; the results of this analysis are used to make forecasts for both the short and long term.

Operational economic analysis

Operational economic analysis applied at all levels of management. The share of operational analysis in making optimal management decisions increases as we approach individual organizations and their structural divisions.

The most important feature of operational analysis is that it is as close in time as possible to the implementation of individual phases of the production and commercial cycle of a given organization. operational analysis promptly identifies the causes of existing shortcomings and their culprits, reveals reserves and facilitates their timely use.

Final Economic Analysis

Plays a very important role in developing optimal final, subsequent analysis. The most important source of information for such analysis is the organization's reporting.

Final analysis gives an updated assessment of the organization’s activities and its results for a certain period, ensures the identification of reasonable reserves for increasing the efficiency of the organization’s activities, and seeks ways to mobilize, that is, use these reserves. The results of the final analysis carried out by the organization itself are reflected in the explanatory note to the annual report.

The final analysis is the most complete type of analysis of the economic activities of an organization.

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 employees;

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

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 increase 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, sustainable 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;