In the commodity market (Fig. 3. (c)) the initial equilibrium is established at the point of intersection of the aggregate supply curve AS and aggregate demand AD1, which corresponds to the equilibrium price level Р1 and the equilibrium volume of production at the level of potential output - Y*. Since all markets are connected to each other, the decrease in the nominal rate wages in the labor market (leading to lower income levels) and higher savings in the capital market lead to lower consumer spending, and hence aggregate demand. Curve AD1 shifts to the left until AD2. At the same price level P1, firms cannot sell all their products, but only a part of them equal to Y2. However, since firms are rational economic agents, under perfect competition they will prefer to sell the entire volume of production produced, even if for more low prices. As a result, the price level will fall to P2, and the entire volume of production will be sold, i.e. the equilibrium will again be established at the level of potential output (Y*).

The markets balanced themselves due to the flexibility of prices, while the equilibrium in each of the markets was established at the level of full employment of resources. Only the nominal indicators have changed, while the real ones have remained unchanged. Thus, in the classical model, nominal indicators are flexible, while real indicators are rigid. This applies both to the real volume of output (still equal to the potential volume of output) and to the real income of each economic agent. The fact is that prices in all markets change proportionally to each other, so the ratio W1/P1 = W2/P2, and the ratio of nominal wages to the general price level is nothing but real wages. Therefore, despite the fall in nominal income, real income in the labor market remains unchanged. The real incomes of savers (real interest rate) also did not change, since the nominal interest rate fell in the same proportion as prices. The real incomes of entrepreneurs (revenues from sales and profits) did not fall despite the fall in the price level, because the costs (labor costs, i.e. the nominal wage rate) fell to the same extent. At the same time, a fall in aggregate demand will not lead to a fall in production, since a decrease in consumer demand (as a result of a fall in nominal incomes in the labor market and an increase in savings in the capital market) will be offset by an increase in investment demand (as a result of a fall in the interest rate in the capital market). Thus, equilibrium was established not only in each of the markets, but there was also a mutual balancing of all markets with each other, and, consequently, in the economy as a whole. From the provisions of the classical model, it followed that protracted crises in the economy are impossible, and only temporary imbalances can occur, which are gradually eliminated by themselves as a result of the market mechanism - through the mechanism of price changes.

But at the end of 1929, a crisis broke out in the United States that engulfed the leading countries of the world, which lasted until 1933 and was called the Great Crash or the Great Depression. This crisis was not just another economic crisis. This crisis showed the failure of the provisions and conclusions of the classical macroeconomic model, and above all the idea of ​​a self-regulating economic system. First, the Great Depression, which lasted four long years, could not be interpreted as a temporary imbalance, as a temporary failure in the mechanism of automatic market self-regulation. Secondly, what kind of limited resources, as a central economic problem, could we talk about in conditions when, for example, in the United States, the unemployment rate was 25%, i.e. one in four was unemployed (a person who wanted to work and was looking for a job but could not find one).

But it should be borne in mind that the inconsistency of the provisions of the classical school is not that its representatives, in principle, came to the wrong conclusions, but that the main provisions of the classical model were developed in the 19th century and reflected the economic situation of that time, i.e. era of perfect competition. But these provisions and conclusions did not correspond to the economy of the first third of the 20th century, which was characterized by imperfect competition. Keynes refuted the main premises and conclusions of the classical school by building his own macroeconomic model.

The main provisions of the Keynesian macroeconomic model:

1. The real sector and the monetary sector are closely interconnected and interdependent.

The principle of money neutrality, characteristic of the classical model, is replaced by the principle of "money matters" ("money matters"), which means that money has an impact on real indicators. The money market becomes a macroeconomic market, a part (segment) of the financial market along with the market valuable papers(borrowed money).

2. There is imperfect competition in all markets.

3. Since there is imperfect competition in all markets, prices are inflexible, they are rigid (rigid) or, in Keynes' terminology, sticky (sticky), i.e. sticking at a certain level and not changing for a certain period of time. For example, in the labor market, the rigidity (stickiness) of the price of labor (nominal wage rate) is due to the fact that:

there is a contract system: the contract is signed for a period of one to three years, and during this period the nominal wage rate specified in the contract cannot be changed;

there are trade unions that sign collective agreements with employers, stipulating a certain nominal wage rate, below which employers are not allowed to hire workers (therefore, the wage rate cannot be changed until the terms of the collective agreement are revised);

the state sets a minimum wage, and entrepreneurs do not have the right to hire workers at a rate below the minimum. Therefore, on the graph of the labor market (Fig. 3. (a) - see the article "Classical model") with a reduction in demand for labor (shift of the curve LD1 to LD2), the price of labor (nominal wage rate) will not decrease to W2, but will remain ( “sticky”) at the W1 level.

In the commodity market, price rigidity is explained by the fact that monopolies, oligopolies or monopolistic competitors operate on it, which are able to fix prices, being price-makers (and not price-takers, as in conditions of perfect competition). Therefore, on the graph of the commodity market (Fig. 3. (c)) with a reduction in demand for goods, the price level will not decrease to P2, but will remain at the level of P1.

The interest rate, according to Keynes, is formed not in the loan market as a result of the ratio of investment and savings, but in the money market - according to the ratio of money demand and money supply. Therefore, the money market becomes a full-fledged macroeconomic market, a change in the situation in which affects the change in the situation in the commodity market. Keynes justified this position by the fact that at the same level of the interest rate, actual investment and savings may not be equal, since investments and savings are made by different economic agents that have different goals and motives of economic behavior. Firms make investments, while households make savings. The main factor determining the amount of investment spending, according to Keynes, is not the level of the interest rate, but the expected internal rate of return on investment, what Keynes called the marginal efficiency of capital.

The investor makes an investment decision by comparing the value of the marginal efficiency of capital, which, according to Keynes, is the subjective assessment of the investor (in essence, we are talking about the expected internal rate of return on investment), with the interest rate. If the first value exceeds the second, then the investor will finance the investment project, regardless of the absolute value of the interest rate. (Thus, if the investor's estimate of the marginal efficiency of capital is 100%, then the loan will be taken at an interest rate of 90%, and if this estimate is 9%, then he will not take a loan even at a rate of 10%). And the factor that determines the amount of savings is also not the interest rate, but the amount of disposable income (Recall that RD = C + S). If a person's disposable income is low and barely enough for current expenses (C), then a person will not be able to save even at a very high interest rate. (To save, you must at least have something to save). Therefore, Keynes believed that savings do not depend on the interest rate and even noted, using the argument of the 19th-century French economist Sargan, known in economic literature as the "Sargan effect", that there can be an inverse relationship between savings and the interest rate if a person wants to save a fixed amount. within a certain period of time. So, if a person wants to secure an amount of $10,000 for retirement, he must save $10,000 annually at an interest rate of 10%, and only $5,000 at an interest rate of 20%.

Graphically, the ratio of investment and savings in the Keynesian model is shown in Fig. 3.2. Since savings depend on the interest rate, their graph is a vertical curve, and investments are weakly dependent on the interest rate, so they can be depicted as a curve with a slight negative slope. If savings increase to S1, then the equilibrium rate of interest cannot be determined, since the investment curve I and the new savings curve S2 do not intersect in the first quadrant. This means that the equilibrium interest rate (Re) should be sought in another, namely, in the money market (according to the ratio of money demand MD and money supply MS) (Fig. 3.3)

Figure 3.2 Investments and savings in the Keynesian model

Fig. 3.3. Money market

3. Since prices are rigid in all markets, the equilibrium of markets is not established at the level of full employment of resources. Thus, in the labor market (Fig. 3. (a)) the nominal wage rate is fixed at the level W1, at which firms will present a demand for the number of workers equal to L2. The difference between LF and L2 is the unemployed. Moreover, in this case, the cause of unemployment will not be the refusal of workers to work for a given nominal wage rate, but the rigidity of this rate. Unemployment turns from voluntary into involuntary. The workers would agree to work at a lower rate, but employers have no right to lower it. Unemployment is becoming a serious economic problem.

In the commodity market, prices also stick to a certain level (P1) (Fig. 3. (c)). A decrease in aggregate demand as a result of a decrease in aggregate income due to the presence of the unemployed (note that unemployment benefits were not paid), and therefore a decrease in consumer spending leads to the impossibility to sell all manufactured products (Y2< Y*), порождая рецессию (спад производства). Спад в экономике влияет на настроение инвесторов, на их ожидания относительно будущей внутренней отдачи от инвестиций, обусловливает пессимизм в их настроении, что ведет к снижению инвестиционных расходов. Совокупный спрос падает еще больше.

4. Since private sector expenditures (consumer expenditures of households and investment expenditures of firms) are not able to provide the amount of aggregate demand corresponding to the potential volume of output, i.e. the amount of aggregate demand at which it would be possible to consume the volume of output produced under the condition of full employment of resources. Therefore, an additional macroeconomic agent must appear in the economy, either presenting its own demand for goods and services, or stimulating the demand of the private sector and thus increasing aggregate demand. This agent, of course, should be the state. So Keynes substantiated the need for state intervention and state regulation of the economy (state activism).

5. The main economic problem (in conditions of underemployment of resources) is the problem of aggregate demand, and not the problem of aggregate supply. The Keynesian model is a "demand-side" model, i.e. studying economics from the side of aggregate demand.

6. Since the stabilization policy of the state, i.e. policy to regulate aggregate demand affects the economy in the short run, then the Keynesian model is a model that describes the behavior of the economy in the short run (short-run model). Keynes did not consider it necessary to look far into the future, to study the behavior of the economy in the long run, wittily remarking: "In the long run we are all dead."

The difference between the views of representatives of the neoclassical direction and the ideas of representatives of the "classical school" is that they use the main provisions of the classical model in relation to modern economic conditions, analyzing the economy from the side of aggregate supply, but in the short term. Representatives of the neo-Keynesian direction in their concepts also take into account the inflationary nature of the modern economy. Therefore, in modern macroeconomic theory, it is rather not about opposing neoclassical and neo-Keynesian approaches, but about developing a theoretical concept that would most adequately reflect and theoretically explain modern economic processes.

Conclusion

Keynesian methods of regulating the economy by influencing aggregate demand (primarily by fiscal policy measures), high degree state intervention in the economy were characteristic of developed countries in the period after World War II. However, the intensification of inflationary processes in the economy, and especially the consequences of the oil shock of the mid-1970s, brought to the fore and made particularly acute the problem of stimulating not aggregate demand (since this provoked inflation even more), but the problem of aggregate supply. The "Keynesian revolution" is being replaced by the "neoclassical counter-revolution". The main currents of the neoclassical direction in economic theory are: 1) monetarism (“monetarist theory”); 2) the theory of "supply-side economics"; 3) the theory of rational expectations ("rational expectations theory"). The main attention in neoclassical concepts is paid to the analysis of the microeconomic foundations of macroeconomics.

The difference between the views of representatives of the neoclassical direction and the ideas of representatives of the "classical school" is that they use the main provisions of the classical model in relation to modern economic conditions, analyzing the economy from the side of aggregate supply, but in the short term. Representatives of the neo-Keynesian direction in their concepts also take into account the inflationary nature of the modern economy. Therefore, in modern macroeconomic theory, it is rather not about opposing neoclassical and neo-Keynesian approaches, but about developing a theoretical concept that would most adequately reflect and theoretically explain modern economic processes.

LIST OF USED SOURCES:

Agapova, I.I. History of economic doctrines / I.I.Agapova: a course of lectures. - Moscow: Jurist, 2001. - 285 p.

Bartenev, S. A. Economic theories and schools (history and modernity): a course of lectures / S. A. Bartenev - Moscow: BEK Publishing House, 1996.

Borisov, E.F. "Economic theory" / E.F. Borisov - Moscow: Jurist, 2000. - 95p.

Zhid Sh., Rist Sh. History of economic doctrines / Sh. Zhid, Sh. Rist; per. Ya. I. Kuzminova. - Moscow: Economics, 1995. - 93-112 p.

Keynes J. M. General theory of employment, interest and money / per. M. N. Kuzminova - Moscow, "Case", 1978.

Mayburg, E.M. Introduction to the history of economic thought. From prophets to professors / E. M. Maiburg. - Moscow: Case; Vita-Press, 1996. - 544 p.

Matveeva, T.Yu. "Macroeconomics: A course of lectures for economists": textbook. allowance / T.Yu Matveeva; State. un-t - graduate School economy. , 2001.

World economy. - Access mode: http://www.ereport.ru/articles/macro/macro07.htm. - Date of access: 07.11.2010

Negeshi, T. History of economic theory / T. Negeshi; prev. L.L. Lyubimova and B.C. Avtonomov. - Moscow: Aspect - press, 1995. - 462 p.

IE Society (Institutional Economics). - Access mode: http:// ie. boom. en/ Rozmainsky/ Ch6. htm. - Date of access: 02.11.2010

Samuelson, P. Economics / P. Samuelson-Moscow: NPO "Algon" VNISI, 1992. - 33 p.

Yartseva, N.V. Modern concepts of economic thought: textbook. allowance / N.V. Yartseva - Barnaul: Alt. un-ta, 2003.

Annex 1

Comparative characteristics of the main macroeconomic schools

Concepts	Main macroeconomic schools
	Neoclassicism	Keynesianism	Monetarism (post-Keynesianism)	New macroeconomics
Competition	Perfect competition is inherent in the economy	Imperfect (caused by the nature of markets)	Perfect competition must be ensured	Perfect Competition
	Absolutely flexible		Need to strive for absolute price flexibility	Absolutely flexible
Economic Behavior	Rational	Traditional, bounded rationality	Holistically rational, adaptive expectations	Holistically rational, rational expectations
	Neutral in the long run	Not neutral, have independent value, a form of wealth	Neutral in the long run, not in the short run	Absolutely neutral in any period
Economic regulation	Laissez faire	Government intervention needed	State intervention is a necessary evil	Can be dispensed with under certain conditions
AD-AS
Resource employment		incomplete
Interchangeability of factors of production	Interchangeable		Interchangeable	Interchangeable

"Information support for analysis"

Elements information system economic analysis

Sources of information are divided into:

1. Accounting

Duhgalter accounting data

Statistical data

Operational accounting data

Data management accounting

Custom Credentials

2. Extra-accounting

Regulatory material

Materials of external and internal audit tax audit materials

The data used in the system of economic analysis are formed in the system of accounting, statistical, operational accounting, as well as selective accounting data. Regulatory materials (norms, standards, materials of external and internal audits, materials of audits of tax services) can be sources of information.

Differences in goals in the system of financial and management accounting entails distinctive features of reporting. They are as follows:

1. Mandatory information. Accounting (financial) statements are submitted in the required form and with the required degree of accuracy, regardless of whether the administration considers this information useful. The provision of management information depends entirely on the will of the management and no departments and organizations have the right to indicate what information is needed and what is not.

2. The purpose of providing information. Accounting (financial) statements are intended for external users. Management is provided for internal management, control and planning

3. Users of information. Users of accounting (financial) statements are business partners, potential investors, shareholders, etc. The management apparatus of many organizations has no idea what part of the shareholders, creditors and other persons use the information contained in the company's accounting reports.

The queries of most external users are assumed to be the same. And the requests of users of management information (company managers, employees), as a rule, have specific requests, to which the management accounting system will be oriented.

4. Fundamental provisions. Accounting (financial) reporting is fully subordinated Russian standards(PBU). Management information can be formed according to any accounting rules, depending on their usefulness.

5. Temporary. Despite the fact that financial accounting data are taken as a basis, they are retrospective in planning. Management information invests in its structure information of a retrospective and prospective nature.

6. Forms of expression of information. Financial documents that are final product financial accounting, contain mainly information in monetary terms. In management accounting, information appears both in monetary and non-monetary (natural-material) terms. Management accounting reflects the quantity of material and its cost, the number of products sold and the amount of proceeds from their sale, etc.

7. Degree of information accuracy. Senior management needs timely information. In this connection, it is possible to go for certain weakening of the requirements for accuracy in favor of the speed of obtaining credentials.

Therefore, approximate and approximate estimates are allowed in this information. Approximate estimates are not allowed in accounting (financial) information.

8. Periodicity of information. Financial information is compiled and submitted to the reporting authorities quarterly and annually. Management information is provided to management as needed.

9. Information object. The object of accounting (financial) reporting is all financial and economic activities of an economic entity. In management information, the focus is on relatively small divisions of the enterprise: by type of activity, by organizational divisions of the enterprise, by the Central Federal District, by individual products.

10. Responsibility for the accuracy of information. The head and chief accountant of an economic entity is responsible for the reliability of financial information

Reporting is the final element of accounting and management accounting systems.

All elements of accounting are closely interconnected and represent a single whole, i.e. system economic indicators characterizing the conditions and results of the enterprise for reporting period. At the same time, the information contained in the financial statements is complex, because, as a rule, different aspects the same business transactions and phenomena.

The consistency and complexity of the information contained in the financial statements is a consequence of certain requirements for its preparation:

1) Completeness of reflection in accounting for the reporting year of all business transactions carried out this year, and the results of an inventory of property and liabilities

2) The correctness of attribution to the reporting period in accordance with the chart of accounts, PBU, NK

3) Identity of analytical accounting data with turnovers and balances of synthetic accounting accounts as of the date of the annual inventory

4) Compliance with the adopted accounting policy during the reporting year. In case of a change in accounting policy, explanations should be in the explanatory note to the annual report.

The financial statements of the enterprise is the main source of information about its activities. A thorough study of accounting reports reveals the reasons for the successes achieved, as well as shortcomings in the work of the enterprise, helps to identify ways to improve its activities. A complete comprehensive analysis of the reporting is necessary, first of all, for the owners and administration of the enterprise to make decisions on the evaluation of their activities.

Currently, the annual financial statements consist of the following: basic forms:

1) Balance sheet of the enterprise (net) f.1

2) Profit and loss statement f.2

3) Statement of changes in equity f.3

4) Cash flow statement f.4

5) Appendix to the balance sheet of the enterprise, explanatory note f.5

Certain requirements are imposed on the initial information in economic analysis. The main one is to meet the needs of a wide friend of users with different and sometimes conflicting interests. Detailing the requirements for accounting information, let's pay attention to the most important of them.

Relevance (relevance) of accounting and reporting information means its timeliness, value, usefulness for predicting and evaluating results.

Reliability of information is characterized by: truthfulness, compliance regulations and on-farm regulations; neutrality, i.e. the absence of “pressure” in it, pushing to make a decision in which the person is interested. everyone is not a user; verifiability and transparency; prudence -- reflecting expenses and losses before income and profits.

Rice. 1.1 Composition of information required for acceptance management decisions

Such a requirement as the comparability of accounting information is achieved in the process of conducting dynamic and structural analysis.

The rationality of economic information implies its sufficiency, efficiency, high utilization rate of primary information, the absence of redundant data, overcoming the contradiction between the systematic increase in the volume of information and its constant lack for rational management due to the high cost of obtaining (acquiring) the necessary information. An important criterion of rationality is not only the reflective, but also the organizing role of information, if it is adapted to the requirements of a particular user and can be recorded as know-how.

Economic analysis makes it possible to strengthen the control function of the content and reliability of economic information. Not always the source information, such as financial statements, can be recognized as reliable. The reasons for unreliability can be: ignorance by the drafters of regulations, the content and procedure for preparing reports; failure to comply with the requirements of these acts; direct falsification, veiling of information.

Features of internal and external analysis

Qualification sign	External Analysis	Internal analysis
Purpose Artists and Users Basic information support The nature of the information provided The degree of unification of the analysis methodology Dominant time aspect of analysis	Overall rating property and financial condition Owners, participants of the securities market, tax services lenders, investors, etc. Financial statements Public insights Sufficiently high possibility of unification of procedures and algorithms retrospective and prospective	Search for reserves to increase profits and performance efficiency Management personnel of the enterprise (managers and specialists) Regulated and non-regulated sources of information Detailed analytical information of a confidential nature Customized developments Operational

Of the presented in table. 1.3 there are two main differences: firstly, the breadth and accessibility of the involved information support and, secondly, the degree of formalizability of analytical procedures and algorithms. If, within the framework of external analysis, they rely primarily on financial statements, which, in principle, can be obtained by contacting the statistical authorities, then the information support of internal analysis is much wider, since it is possible to involve almost any necessary information, including information that is not publicly available, in particular to external analysts.

Of course, the concepts of limited access to data and their confidentiality also exist in relation to internal analysts in the sense that there is no absolute equal access to information sources within the enterprise in principle, since access to the information base is usually limited depending on the area of ​​interest, competence and responsibility of an analyst.

As for the second difference, it is also largely predetermined by the composition and structure of the initial data available to the analyst. Since various internal reports and forms can be available for internal analysis, which are not unified and mandatory for compilation in all companies and at a given frequency, many analytical procedures are not predetermined, and the analysis itself in this case is more creative, to a certain extent improvisational character. The main information support of external analysis is the financial statements, namely, a certain unification of the available information. information base external analysis and formalizability of calculation algorithms key indicators the possibility of using standard packages of applied programs of analytical orientation is explained.

The analysis of the production and financial subsystems has the greatest significance and information content for making managerial decisions.

Manufacturing Analysis consists in summarizing data relating to the production activities of an economic entity, expressed primarily in natural meters - tons, meters, pieces. As part of production analysis the actually achieved indicators are compared with the planned, average for the industry or for a group of related enterprises and the reasons for the discrepancy, reserves for increasing output or changing its structure are identified.

The financial analysis in the financial management system of the enterprise in the most general view is a method of accumulation, transformation and use of information of a financial nature, with the aim of:

* evaluate the current and prospective property and financial state of the enterprise,

* evaluate the possible and appropriate pace of development of the enterprise from the standpoint of their financial support;

* identify available sources of funds and assess the possibility and expediency of their mobilization;

* predict the position of the enterprise in the capital market.

The composition of the information support of the analysis, its depth, reliability and objectivity of analytical conclusions are provided by the involvement and analytical processing of various information.

Depending on the sources of information, it is divided into internal and external. The greatest role in the information support of the analysis is played by internal information, which includes all types of business accounting, accounting and statistical reporting, founding documents, legal documentation characterizing contractual relations with suppliers and buyers, borrowers, investors and issuers, project and other technical documentation, reflecting the functional structure of manufactured products, their quality, the level of technology and technology of their production, the degree of automation of management of all aspects of the activity of an economic entity, regulatory and planning documentation and a business plan, acts of audit and scheduled inspections.

For different types economic analysis uses various sources of inside information and their different ratio.

Internal accounting data are involved in the implementation of all types of analysis by internal users within the limits of access to these data authorized by the management of the enterprise.

The main source of information for external users is financial statements

Internal sources of information can be grouped as follows:

1) constituent documents;

2) primary documents fixing the composition of fixed and current assets and their assessment;

3) primary documents reflecting business transactions and cash flows caused by them, as well as income and expenses of an economic entity;

4) design and technical documentation (technical data sheets, technological maps and etc.);

5) legal documents fixing relations with investors, suppliers and buyers, borrowers, issuers and depositors;

6) analytical accounting data;

7) operational accounting data;

8) data of statistical accounting;

9) financial statements, including all annexes and an explanatory note;

10) operational reporting;

11) statistical reporting;

12) acts of audits, audits and tax audits, conclusions of commercial banks, judicial authorities;

13) planning and regulatory documentation;

14) materials characterizing the personnel of the personnel, in particular the management of the analyzed economic entity;

15) concepts, strategies, investment programs and business plans.

Along with inside information in modern conditions market economy In order to make rational management decisions, Russia needs to have information about the state of external environment functioning of an economic entity.

Such information comes from sources outside the business entity and is therefore referred to as external information. It consists of:

1. political information characterizing the economic policy of the state during the period of analysis and its planned changes, in particular in the field of encouraging or prohibiting certain types economic and commercial activities as well as taxation;

2. economic information on the state of supply and demand for teasing types of goods and services in domestic and foreign markets, on interest rates for loans, on exchange quotations of securities of various issuers, on fluctuations in foreign exchange rates, on the ratings of individual commercial banks and companies with which the analyzed object has business relationship, on the state and prospects for the development of individual sectors and sub-sectors of the national economy;

3. activity information, financial stability and prospects for the development of specific economic entities that are buyers, suppliers, borrowers, investors, issuers of securities, creditors or competitors of the analyzed economic entity;

4. information about the business and personal qualities of managers these legal entities.

Sources of external information are newspapers, magazines, exchange bulletins, television, the Internet, state statistics bodies, services economic security and personal observations of the leaders of the analyzed economic entity, as well as firms specializing in the collection and processing of information on user orders.

The information collected from various sources is grouped and processed in the sections necessary to achieve the goals pursued by this type of analysis. At the same time, special attention is paid to checking the consistency of data obtained from different sources and their reliability.

Analytical calculations are a very time-consuming process, since they are associated with a large amount of various calculations, which requires the use of modern computer technology. Technical qualities Computers make it possible to increase the efficiency of analytical calculations: to reduce the time of analysis; achieve a more complete coverage of the influence of various factors on the results economic activity; replace approximate calculations with more accurate calculations; solve multidimensional problems of analysis that are not feasible traditional methods; receive a comprehensive assessment of the effectiveness of commercial activities; prepare management decisions in a timely manner, etc.

For automated processing of economic information, in addition to the PC itself, databases on the economic activity of the organization, general and particular methods of analysis, general and functional software, which is a complex system. So, common software along with operating system and service programs includes: programming systems (translators from programming languages); tool software (text and graphics, spreadsheet processors, etc.); application programs (universal and specific, suitable only for analysis).

On the basis of common software, local and complex programs are developed functional support for solving specific analytical problems.

In order to put a computer at the service of an analyst, it is required: first, to formulate the problem of complex analysis, then to develop a solution algorithm and a mathematical description for a PC; form a new information system and create a data bank for analysis; prepare computer programs for solving analytical problems in one of the machine languages. This work is very time-consuming, requiring high qualifications of both an analyst and a programmer.

If there is a ready-made market software products that meet high requirements, it is advisable to contact his services for the organization of computer analysis of economic activity.

most effective organizational form The use of PCs is the creation of automated workstations (AWPs) for accountants, economists, planners, etc. on their basis. In the country, work is being carried out on a wide front to create an accountant's workstation, a planner's workstation and other specialists. There is also some experience in creating an analytics workstation. An analyst's workstation is a professionally oriented small computing system designed to automate work on the analysis of economic activity. The technical base of the analyst's workstation is made up of personal computers of domestic and foreign production.

At first, AWP analytics technologically operates offline using local databases. The most effective form of functioning of automated workplaces is their connection into a single computer network for analytical support of the economic activity of the enterprise.

The experience of designing an analytics workstation and other systems allows us to generalize the requirements for their functioning: timely satisfaction of the computational and information needs of an economist when analyzing economic activity; minimum response time to analytical requests; the possibility of presenting output information in tabular and graphical form, making adjustments to the calculation methodology and to the forms for displaying the final result; repetition of the process of solving the problem from any arbitrarily given point (stage) of the calculation; the ability to work as part of a computer network; ease of mastering the methods of work on the workstation and the interaction of the man-machine system.

At the same time, the quantitative accumulation of computers in the country and in organizations of all kinds could not but lead to qualitative changes in the organization of the work of accounting and financial services.

First of all, quite interesting information and reference systems appeared, which took on the function of providing the necessary legal normative documents it was very difficult for the enterprises themselves) with information, data on the changes that are taking place in the commodity, stock and financial markets. Gradually the market developed information services, on the Russian market clearly identified leaders information service, who worked with business entities on the basis of long-term contracts, ensuring constant updating of universal data and preparing target databases at the request of customers. Currently, the following most famous legal reference databases can be distinguished:

Reference legal databases

In recent years, the information services market has significantly strengthened, new types of services have appeared, in particular those related to the preparation target information.

At the same time, the widespread use of computer technology made it possible to accelerate the use of special programs to perform a number of tasks in the management of production. First of all, this affected the most massive works, which include accounting.

For the late 80s and 90s. 20th century characterized by unusually intensive development in Russia financial institutions commercial banks, insurance companies, investment funds. Working closely together and trying to fit into the global system of the financial community, these structures were the first to master modern views computer technology and modern software products. V banking system new software products began to be actively developed.

Changes in the economy, the creation of a larger number of commercial organizations, their serious diversification, the requirement to focus on customer needs, taking into account the actions of competitors have led to a significant change in the production management process, requiring the greatest flexibility and adaptability of organizations to new conditions.

Trade organizations developed most actively. Controlling demand, quickly changing the product range and minimizing stocks have become their most important task in the new conditions of a market economy. They also began to use modern technology and software products.

In the first years of the reforms, when work in the basic sectors of the national economy was sharply reduced, new commercial organizations, including in infrastructure areas, primarily in the most massive - accounting. The technical skills of specialists facilitated the rapid development of computers, and the involvement of programmers in the accounting department ensured their rapid development, and sometimes the development of their own software products. However, the market for software products was formed very soon, the main developers of programs for users of a certain class (small and medium-sized enterprises; corporate structures, especially for trade organizations, banks, etc.).

A similar trend is typical for industrialized countries. The software products of Oracle, SAPAG Bach, Platinum Soft Ware, Peop1e Soft and others are used in thousands of enterprises in the developing countries and abroad. The software products of these firms are widely used in Russia as well; these firms actively cooperate with developers of Russian software products.

Currently, the following universal accounting programs can be distinguished:

Universal accounting programs

	BOSS Accountant
Alef-Consulting	Alef Accounting
Granite Center
	Turbo Accountant
"Inotek NT"	INOTECH ACCOUNTANT
	Infin-Accounting
computer scientist	Info Accountant
Computer service	Accounting
	Balance -1+
Parity-Soft	Chief Accountant
	ACCOUNTING AND BALANCE CALCULATION
Softland Systems	Company accounting
Firm Samo	SAMO-Trade
	FOLIO - BASIS
Electronic money
Electron service	Accounting LUX
	1c accounting

To solve the problems of economic analysis and planning, the following programs are most famous:

Financial analysis and planning program

Content
INTRODUCTION……………...…………………………………………….………......5

1. THE THEORY OF ANALYSIS OF THE ECONOMIC ACTIVITIES OF THE ENTERPRISE……………………………………………………. ……….…...…eight

1.1 Fundamentals of organizing the analysis of economic activity……............….8

1.2 Types of business analysis……………………………....…9

1.3 Information support for the analysis of economic activity………………………………………………………………………………………………………………………………………………………………………..15

1.4 Mathematical models in the economic activity of the organization…….

……………………………………………………………..…………. ..................19

24

1.6 Testing model in the economic activity of the enterprise ……………………………………………………………………………. ….…...26

2. PRACTICAL OBJECTIVE………………………………………………………30
CONCLUSION……………………………………………………………………37
Bibliographic list………...…………………………………………..38

INTRODUCTION

Analysis of the activities of an economic entity is one of the most effective methods of management, the main element in the justification of management decisions. In the conditions of the formation of market relations, it aims to ensure the sustainable development of profitable, competitive production and includes various directions- legal, economic, industrial, financial, etc. Analysis and diagnostics of the financial and economic activities of an enterprise require a comprehensive study technical level production, the quality and competitiveness of products, the provision of production with material, labor and financial resources and the efficiency of their use. They are based on a systematic approach, comprehensive consideration of various factors, high-quality selection of reliable information and are an important management function.
The relevance of the study is due to the fact that the market economy is associated with the need to improve production efficiency, the competitiveness of products and services based on a systematic analysis of the financial and economic activities of the enterprise. The analysis of financial and economic activity makes it possible to develop the necessary strategy and tactics for the development of the enterprise, on the basis of which the production program is formed, reserves for increasing production efficiency are identified.
The purpose of the analysis is not only to establish and evaluate the effectiveness of the financial and economic activities of the enterprise, but also to constantly carry out work aimed at improving it.
An analysis of the effectiveness of the financial and economic activities of the enterprise shows in what areas this work should be carried out, makes it possible to identify the most important aspects and the weakest positions in the financial condition of the enterprise. In accordance with this, the results of the analysis provide an answer to the question of what are the most important ways to improve the financial condition of an enterprise in a particular period of its activity. But the main purpose of the analysis is to timely identify and eliminate shortcomings in financial activity and find reserves for improving the financial condition of the enterprise and its solvency.
The financial results of the enterprise are determined primarily by the quality indicators of the products manufactured by the enterprise, the level of demand for these products, since, as a rule, the bulk of the financial results is profit (loss) from the sale of products (works, services).
Financial analysis is a flexible tool in the hands of business leaders. The efficiency of the financial and economic activity of the enterprise is characterized by the placement and use of the enterprise's funds. This information is presented in the balance sheet of the enterprise.
The main factors determining the efficiency of the financial and economic activities of an enterprise are, firstly, the implementation financial plan and replenishment, as the need arises, own working capital at the expense of profits and, secondly, the speed of turnover of working capital (assets).
The signal indicator, which shows the efficiency of financial and economic activity, is the solvency of the enterprise, which means its ability to meet payment requirements on time, repay loans, pay staff, make payments to the budget.
The analysis of the effectiveness of the financial and economic activities of the enterprise includes an analysis of the balance sheet of liabilities and assets, their relationship and structure; analysis of the use of capital and assessment of financial stability; analysis of the solvency and creditworthiness of the enterprise, etc.
Thus, it is clear how important the assessment of the effectiveness of the financial and economic activities of an enterprise is, and that this problem is even more relevant in the transition to a developed market economy.

1 THEORY OF ANALYSIS OF THE ECONOMIC ACTIVITIES OF THE ENTERPRISE

Fundamentals of organizing the analysis of economic activity

Improving the efficiency of management largely depends on the validity, timeliness and expediency of management decisions. All this can be achieved in the process of analysis. However, only properly organized work on the analytical study of the results of management can ensure its effectiveness and efficiency, and fundamentally influence the course of economic processes. Therefore, the organization of AHD at the enterprise must meet a number of requirements. Among them, the scientific nature of the analysis should be noted. In practice, this means that it should be based on the latest achievements of science and best practices, built taking into account the operation of economic laws within a particular enterprise, using scientifically based methods. Analysis should become an organic part official duties each specialist, head of different levels of the economy, the duty of all employees who are related to the adoption of managerial decisions. This implies another important principle of organizing the analysis - a reasonable distribution of responsibilities for conducting AHD between individual performers. Not only the completeness of coverage of the objects of analysis depends on how expedient this distribution is, but also the possibility of multiple (by different persons) conducting the same studies is excluded. This contributes to a more efficient use of the working time of specialists and ensures the complexity of the analysis.
An analytical study must be effective, which means that the cost of its implementation should be the lowest with the optimal depth of analysis and its complexity. To this end, in addition to the expediency of the organization, advanced methods and tools that facilitate the work of the analyst should be widely used during its implementation. Here, first of all, we mean rational methods of collection and preservation, the introduction of data into the practice of AHD PC and other technical means, office equipment.
A more thorough organization of AHD is achieved by unifying this work. Here we have in mind the creation of such methods that would foresee the filling of a limited number of specially designed tables. They should be specific to each business unit and together give a comprehensive picture of the results of management. All indicators of the table should be suitable for comparison, evaluation, generalization. This creates a direction for a strictly defined distribution of responsibilities for conducting ACD, reduces the time spent on analysis and, as a result, contributes to an increase in its efficiency.

Types of business analysis

Classification of the analysis of economic activity is important for a correct understanding of its content and objectives.
In the economic literature, the analysis of economic activity is classified according to various criteria.
According to the sectoral basis, which is based on the social division of labor, the analysis is divided into sectoral, the methodology of which takes into account the specifics of individual sectors of the economy (industry, agriculture, construction, transport, trade, etc.), and intersectoral, which is the theoretical and methodological basis AHD in all sectors of the national economy, or, in other words, the theory of analysis of economic activity.
The objective need for an industry-specific AHD is due to the specifics of different industries. Each branch of social production, due to the different nature of labor, has its own characteristics, its own specifics and, as a result, characteristic economic relations. The need to study the specifics of different industries necessitated the development of ACD methods, taking into account the characteristics and conditions of each sector of the economy.
At the same time, it must be taken into account that all branches of social production are closely interconnected. They have a lot in common. The interrelationships of individual industries, the presence of an internal connection between them necessitate the development of an intersectoral analysis (AHD theory). The AHD theory reveals the most general methodological features and features of this science, generalizes the advanced experience of AHD in various sectors of the economy, enriches the content of economic analysis in general and sectoral analysis in particular. Possession of general theoretical knowledge of economic analysis is a prerequisite for competent, qualified development and practical use of individual methods of sectoral analysis.
On the basis of time, AHD is divided into preliminary (perspective) and subsequent (retrospective, historical).
Preliminary (predictive) analysis is carried out before the implementation of business transactions. It is necessary to justify management decisions and plan targets, as well as to predict the future and evaluate the expected implementation of the plan, and prevent undesirable results.
The subsequent (retrospective) analysis is carried out after the commission of economic acts. It is used to monitor the implementation of the plan, identify unused reserves, and objectively evaluate the performance of enterprises.
Prospective and retrospective analyzes are closely related. Without a retrospective analysis, it is impossible to make a prospective one. Analysis of the results of work over the past years allows you to study trends, patterns, identify untapped opportunities, best practices, which is important in substantiating the level of economic indicators for the future. The ability to see the future gives precisely a retrospective analysis. It is the basis of perspective analysis.
In turn, the results of retrospective analysis depend on the depth and quality of the preliminary analysis for the future. If the planned indicators are insufficiently substantiated and realistic, then the subsequent analysis of the implementation of the plan generally loses its meaning and requires a preliminary assessment of the validity of the planned indicators.
Retrospective analysis, in turn, is divided into operational and final (effective). Operational (situational) analysis is carried out immediately after the completion of business transactions or changes in the situation for short periods of time (shift, day, decade, etc.). Its purpose is to quickly identify shortcomings and influence business processes. The market economy is characterized by the dynamism of the situation of both the production, commercial, financial activities of the enterprise, and its external environment. Under these conditions, operational (situational) analysis is of particular importance.
The final (final) analysis is carried out for the reporting period (month, quarter, year). Its value lies in the fact that the activity of the enterprise is studied comprehensively and comprehensively according to the reporting data for the relevant period. This provides a more complete assessment of the enterprise's activities in the use of available opportunities.
The final and operational analyzes are interconnected and complement each other. They enable the management of the enterprise not only to quickly eliminate shortcomings in the production process, but also to comprehensively summarize the achievements, performance results for the relevant periods of time, and develop measures aimed at increasing production efficiency.
On a spatial basis, it is possible to distinguish between on-farm and inter-farm analysis. On-farm analysis studies the activities of only the enterprise under study and its structural divisions. Inter-farm analysis compares the performance of two or more businesses. This allows you to identify best practices, reserves, shortcomings and, on the basis of this, give a more objective assessment of the effectiveness of the enterprise.
The classification of AHD according to control objects is of great importance. Economic activity (managed system) consists of separate subsystems: economics, engineering, technology, organization of production, social working conditions, environmental protection, etc. The aspect of analysis, at the request of the governing body, can be shifted towards any subsystems of economic activity. In this regard, there are:
- technical and economic analysis, which is carried out by the technical services of the enterprise (chief engineer, chief technologist, etc.). Its content is the study of the interaction of technical and economic processes and the establishment of their influence on the economic results of the enterprise;
- financial and economic analysis (financial service of the enterprise, financial and credit authorities) focuses on financial results activities of the enterprise: the implementation of the financial plan, the efficiency of the use of equity and borrowed capital, the identification of reserves for increasing the amount of profit, increasing profitability, improving the financial condition and solvency of the enterprise;
- management analysis is carried out by all services of the enterprise in order to provide management with the information necessary for planning, monitoring and making optimal management decisions, developing strategies and tactics on financial policy, marketing activities, improving equipment, technology and production organization, is operational in nature, the results of its are a trade secret;
- socio-economic analysis (economic management services, sociological laboratories, statistical agencies) studies the relationship of social and economic processes, their influence on each other and on the economic results of economic activity;
- economic and statistical analysis (statistical bodies) is used to study mass social phenomena at different levels of management: enterprises, industries, regions;
- economic and environmental analysis (security authorities environment, economic services of the enterprise) explores the interaction of environmental and economic processes associated with the preservation and improvement of the environment and environmental costs;
- marketing analysis(marketing service of an enterprise or association) is used to study the external environment of the enterprise, the markets for raw materials and the sale of finished products, its competitiveness, supply and demand, commercial risk, the formation pricing policy, development of tactics and strategy of marketing activity.
According to the methodology for studying objects, the analysis of economic activity can be comparative, diagnostic, factorial, marginal, economic-mathematical, economic-statistical, functional-cost, etc.
In a comparative analysis, they usually confine themselves to comparing the reporting indicators on the results of economic activity with the indicators of the current year plan, data from previous years, and advanced enterprises.
Factor analysis is aimed at identifying the magnitude of the influence of factors on growth and the level of performance indicators.
Diagnostic analysis is a way to establish the nature of violations of the normal course of economic processes on the basis of typical signs that are characteristic only for this violation. For example, if the growth rate of gross output outstrips the growth rate of marketable output, then this indicates an increase in the balance of work in progress. If the growth rate of gross output is higher than the growth rate of labor productivity, then this is a sign of non-fulfillment of the plan of measures for the mechanization and automation of production, improvement of the organization of labor and, on this basis, a reduction in the number of employees. Knowledge of the sign allows you to quickly and fairly accurately determine the nature of the violations without making direct measurements, i.e. without actions that require additional time and money.
Marginal analysis is a method for evaluating and justifying the effectiveness of management decisions in business based on a cause-and-effect relationship between sales volume, cost and profit and dividing costs into fixed and variable.
With the help of economic and mathematical analysis, the most best option solution of the economic problem, reserves are identified for increasing the efficiency of production through a more complete use of available resources.
Deterministic analysis is used to study the functional relationships between factor and performance indicators.
Stochastic analysis (dispersion, correlation, component, etc.) is used to study stochastic dependencies between the studied phenomena and the processes of economic activity of enterprises.
Functional cost analysis (FSA) is a method for identifying reserves. It is based on the functions that the object performs and focuses on the best methods for their implementation at all stages. life cycle products (research, design, production, operation and disposal). Its main purpose is to identify and prevent unnecessary costs by eliminating unnecessary components, parts, simplifying the design of the product, replacing materials, etc.
According to the subjects (users of the analysis), internal and external analysis are distinguished. Internal analysis is carried out directly at the enterprise for the needs of operational, short-term and long-term management of production, commercial and financial activities. External analysis is carried out on the basis of financial and statistical reporting by economic management bodies, banks, financial authorities, shareholders, investors.
According to the coverage of the studied objects, the analysis is divided into continuous and selective. With a continuous analysis, conclusions are drawn after studying all objects without exception, and with a selective analysis, based on the results of a survey of only a part of the objects.
According to the content of the program, the analysis can be complex and thematic. In a comprehensive analysis, the activities of an enterprise are studied comprehensively, and in a thematic analysis, only its individual aspects that are of the greatest interest at a certain moment, for example, questions of using material resources, the production capacity of the enterprise, reducing the cost of production, etc.
Each of the named forms of AHD is unique in terms of content, organization and methodology of its implementation.

1.3 Information support for business analysis

The composition, content and quality of the information that is involved in the analysis has a decisive role in ensuring the effectiveness of AHD. The analysis is not limited to economic data, but makes extensive use of technical, technological and other information. All data sources for AHD are divided into planned, accounting and non-accounting.
Planned sources include all types of plans that are developed at the enterprise (long-term, current, operational, self-supporting tasks, technological maps), as well as regulatory materials, estimates, price tags, project tasks, etc.
Sources of accounting information are all data that contain documents, accounting, statistical and operational accounting, as well as all types of reporting, primary accounting documentation.
The leading role in the information support of the analysis belongs to accounting and reporting, where economic phenomena, processes, and their results are most fully reflected. Timely and complete analysis of the data available in accounting documents (primary and summary) and reporting ensures that the necessary measures are taken to improve the implementation of plans and achieve better business results.
Statistical accounting data, which contain a quantitative description of mass phenomena and processes, are used for in-depth study and understanding of relationships, and the identification of economic patterns.
Operational accounting and reporting contributes to more efficient, compared to statistics or accounting, providing analysis with the necessary data (for example, on the production and shipment of products, on the state of inventories) and thereby create conditions for improving the efficiency of analytical research.
The accounting document, according to our qualifications, is also the economic passport of the enterprise, which accumulates data on the results of economic activity for several years. Significant detailing of the indicators contained in the passport makes it possible to conduct numerous studies of the dynamics, to identify trends and patterns in the development of the enterprise.
Extra-accounting sources of information include documents that regulate economic activity, as well as data that are not related to those listed above. Specifically, these include the following documents:
1. Official documents that enterprises are required to use in their activities: laws of the state, presidential decrees, decrees of the government and local authorities, orders of higher authorities, acts of audits and inspections, orders and instructions of the heads of the economy
2. Economic and legal documents: contracts, agreements, decisions of arbitration and judicial bodies, claims.
3. Decisions of general meetings of the collective, the council of the labor collective of enterprises as a whole or its individual subdivisions.
4.Materials for the study of excellence. Acquired from various sources of information (radio, television, newspapers, etc.).
5.Technical and technological documentation.
6. Materials of social studies of the state of production at individual workplaces (timing, photography, etc.).
7. Oral information obtained during meetings with members of your team or representatives of other enterprises.
A number of requirements are imposed on the organization of information support for analysis. This is the analyticity of information, its objectivity, unity, efficiency, rationality.
The meaning of the first requirement is that the entire system of economic information, regardless of the sources of income, must meet the needs of AHD, i.e. ensure the flow of data about those areas of activity and with the detail that an analyst needs at this moment for a comprehensive study of economic phenomena and processes, identifying the influence of the main factors and determining on-farm reserves to increase production efficiency. Therefore, the entire system of information support of AHD must be constantly improved. This is evident in today's practice of organizing accounting, planning and statistics in an enterprise. There, the forms of documents, their content, the organization of workflow are constantly reviewed, fundamentally new forms of accumulation and preservation of data appear (meaning computer technology). All changes are dictated not only by their own accounting or planning requirements. They are largely subordinated to the need for information support of AHD and the development of management decisions.
Economic information should objectively reflect the phenomena and objects under study. Otherwise, the conclusions drawn from the results of the analysis will not correspond to reality, and the proposals developed by analysts will not only not bring benefits to the enterprise, but may become harmful. The next requirement for the organization of the information flow is the unity of information coming from different sources (planned, accounting and non-accounting). From this principle follows the need to eliminate the isolation and duplication of different sources of information. This means that each economic phenomenon, each economic act must be registered only once, and the results obtained can be used in accounting, planning, control and analysis.
The effectiveness of the analysis can be ensured only when it is possible to promptly intervene in the production process based on its results. This means that the information must reach the analyst as quickly as possible. This is the essence of another requirement for information - efficiency. Improving the efficiency of information is achieved by using the latest tools communication, processing it on a computer.
And, finally, the information system must be rational (effective), that is, require a minimum of costs for the collection, storage and use of data. At the same time, it should provide the fullest possible requests for analysis and management. From this requirement there is a need to study the usefulness of information and, on this basis, improve information flows by eliminating unnecessary data and introducing the necessary ones. Thus, the AHD information system should be formed and improved taking into account the requirements listed above, which is a necessary condition for increasing the effectiveness and efficiency of the AHD.
1.4 Mathematical models in the economic activity of the organization

Mathematical model - an approximate description of the object of modeling, expressed with the help of mathematical symbols.
Mathematical models appeared along with mathematics many centuries ago. A huge impetus to the development of mathematical modeling was given by the appearance of computers. The use of computers made it possible to analyze and put into practice many mathematical models that had not previously been amenable to analytical research. A mathematical model implemented on a computer is called a computer mathematical model, and purposeful calculations using a computer model are called a computational experiment.
The stages of computer mathematical modeling are shown in the figure. The first stage is the definition of the goals of modeling. These goals can be different:

The model is needed in order to understand how a particular object works, what is its structure, basic properties, laws of development and interaction
with the outside world (understanding);
The model is needed in order to learn how to manage an object (or process) and determine the best ways to manage for given goals and criteria (management);
The model is needed in order to predict the direct and indirect consequences of the implementation of the specified methods and forms of impact on the object (forecasting).

Let's explain with examples. Let the object of study be the interaction of a liquid or gas flow with a body that is an obstacle to this flow. Experience shows that the force of resistance to flow from the side of the body increases with increasing flow velocity, but at some sufficiently high speed, this force decreases abruptly in order to increase again with a further increase in speed. What caused the decrease in resistance force? Mathematical modeling allows us to get a clear answer: at the moment of an abrupt decrease in resistance, the vortices formed in the flow of liquid or gas behind the streamlined body begin to break away from it and are carried away by the flow.

Fig.1 Mathematical model

An example from a completely different area: peacefully coexisting with stable numbers of populations of two species of individuals with a common food base, "suddenly" begin to dramatically change their numbers. And here mathematical modeling allows (with a certain degree of certainty) to establish the cause (or at least to refute a certain hypothesis).
Development of the concept of object management is another possible goal of modeling. Which aircraft flight mode should be chosen in order for the flight to be safe and most economically advantageous? How to schedule hundreds of types of work on the construction of a large facility so that it ends as soon as possible? Many such problems systematically arise before economists, designers, and scientists.
Finally, predicting the consequences of certain impacts on an object can be both a relatively simple matter in simple physical systems, and extremely complex - on the verge of feasibility - in biological, economic, social systems. If it is relatively easy to answer the question about the change in the mode of heat propagation in a thin rod with changes in its constituent alloy, then it is relatively easy to trace (predict) the environmental and climatic consequences of the construction of a large hydroelectric power station or the social consequences of changes in the tax
etc.................

Organization and information support of the analysis

Question 1. Organizational forms and subjects of economic analysis

Organizational forms of economic analysis at the enterprise are determined by its size, industry affiliation, organizational and legal form.

On large industrial enterprises activities of all economic services headed by the chief economist - deputy director for economic issues.

He organizes all economic work at the enterprise, including economic analysis. In his submission are various economic services and departments (laboratory of economics and organization of production, planning and economic department, department of labor and wages, financial, etc.). A department or group of economic analysis can be allocated to a separate structural unit.

At medium and small enterprises, the analytical work is headed by the head planning department or chief accountant.

Economic analysis is the responsibility of not only employees of economic services, but also technical departments (chief mechanic, power engineer, technologist, etc.). Shop services, heads of brigades, sections, etc. are also involved in it. Only by the joint efforts of economists, technicians, technologists, managers of various production services, who have versatile knowledge on the issue under study, it is possible to comprehensively investigate the problem posed and find the best option for solving it. At the same time, however, one should remember the conclusion made by specialists in functional cost analysis: when cost reduction becomes a universal affair, it becomes nobody's business.

The distribution of the main directions of economic analysis on (enterprise can be represented as follows:

The planning and economic department or the department of economic analysis draws up a plan of organizational and technical measures and monitors its implementation, methodological support for the analysis, organizes and summarizes the results of the analysis of the activities of all departments of the enterprise, develops measures based on the results of the analysis;

· Accounting analyzes the implementation of cost estimates for production, the cost of production, the implementation of the plan for profit and its use, financial condition, solvency of the enterprise, etc.;

Department of labor and wages analyzes the level of labor organization, security of the enterprise labor resources by professions and qualifications, the level of labor productivity, the use of the working time fund and the wage fund;

The production department analyzes the implementation of the production plan in terms of volume and assortment, the rhythm of work, product quality, the introduction of new equipment and technologies, the expenditure of material resources, the duration of the technological cycle, the general technical and organizational level of production;

· the Department of the Chief Mechanic and Power Engineer examines the state of operation of machinery and equipment, the implementation of schedules for the repair and modernization of equipment, the quality and cost of repairs, the use of equipment and production facilities, the rationality of energy consumption;

· the Department technical control analyzes the quality of raw materials and finished products, scrap and losses from scrap, customer complaints,

Measures to reduce waste, improve product quality,

· observance of technological discipline, etc.;

The supply department controls the timeliness and quality of the logistics of production, the implementation of the supply plan in terms of volume, range, timing, quality, condition and safety of stocks, compliance with the norms for the supply of materials, transportation and procurement costs, etc.;

· the sales department examines the fulfillment of contractual obligations and plans for the supply of products to consumers in terms of volume, quality, timing, range, stock status and safety of finished products.

Such teamwork for analysis allows you to provide systems approach and other principles for a more complete identification and use of available reserves.

When starting to analyze financial and economic activities, it is recommended first of all to determine specific goals performing each of the procedures. The goals are determined by analysts, taking into account the interests of users of information that will be obtained from the results of the analysis. All analysts and users can be conditionally divided into two groups (Table 1.4) - external and internal. Their interests are different and often contradictory. The main principle, according to which certain categories of analysts and users are assigned to one or another group, is access to the information flows of the enterprise.

Internal users, conducting analysis or controlling its implementation, can (to the extent of their competence, of course) receive any information related to the current activities and prospects of the enterprise. External users have to be content only with information from official sources(primarily from financial statements) and build their conclusions on the information that internal users found it possible to publish.

The first among the internal users of analytical information should be called the management of the economic entity. For them, analysis is a necessary basis for making managerial decisions. Owners of controlling stakes of property rights in enterprises (shares, shares, stakes, etc., depending on the form of ownership) can also be attributed to internal users. In small enterprises, the owners themselves often carry out operational management, thus being not only owners, but also managers of their enterprises. In the big ones joint-stock companies the owners of large stakes control the composition of the board of directors and, therefore, through the managers, they can also have access to the maximum amount of information regarding the current situation and prospects of the enterprise.

All external analysts and users of the information obtained as a result of the analysis pursue very different goals. Thus, lenders (banks and financial institutions) and counterparties (suppliers, buyers, contractors, partners in joint activities), when analyzing the financial and economic activities of an economic entity, they first of all want to know whether it is possible to deal with it, what is its position in the market and prospects for further activities, does not threaten whether to him bankruptcy. State regulatory authorities (tax, customs, statistical) analyze the financial and economic activities of enterprises to verify their compliance with the requirements of the law in areas within their competence.

Mergers and acquisitions specialists mainly analyze the prospects of enterprises from the point of view of the possibility and expediency of reorganizing them, i.e. pursue their own interests, sometimes (in the case hostile takeovers) contrary to the interests of the owners, management and staff of the acquired company. Full access M&A specialists have access to important information only in the case of friendly takeovers, but in any case, this group of analysts examines the prospects of the enterprise very carefully.

Small owners of enterprises (owners of small packages of rights) can also be classified as external users. According to the Russian Law on Joint Stock Companies, a shareholder has the right to receive information about the activities of the company, but in reality it is only about access to official financial statements, which they can analyze themselves in order to form some idea of ​​​​the state of affairs in the enterprise. Therefore, in terms of accessibility information flows small shareholders are considered external. The situation is similar for potential investors, even for those who intend to acquire a large block of rights. Not being shareholders yet, they usually do not have access to information other than official financial statements.

In separate categories, both among external and internal users and analysts, one can single out those who use the techniques and methods of analysis in the course of their professional activity, to perform other than analytical purposes: these are accountants and auditors - external and internal. The performance of some analytical procedures is part of their daily routine. professional duties.

Enterprises provide financial statements to the following users:

Owners (participants, founders) in accordance with the constituent documents;

State tax office(in accordance with legal address enterprises);

State statistical bodies for generalization and public use by external users of information;

Other government bodies who are entrusted with the verification of certain aspects of the enterprise's activities and the receipt of relevant reports. These include, for example, financial bodies that finance the expenses of the enterprise through appropriations from the budget or budget loans;

The State Property Committee, ministries, departments are provided with reports by enterprises that are in state or municipal ownership in whole or in part, as well as privatized enterprises (including leased ones), created on the basis of state enterprises or their structural subdivisions, until the end of the redemption period. The annual financial statements of the enterprise shall be submitted no later than April 1 of the year following the reporting year.

Companies with branches or affiliated companies, submit consolidated financial statements no later than June 30 of the year following the reporting year.

As part of the annual accounting report, enterprises submit the following forms (see Appendix, where the forms are filled with conditional data):

Form No. 1 "Balance sheet". It fixes the value (monetary value) of the balances of non-current and current assets of capital, funds, profits, loans and borrowings, accounts payable and other liabilities. The balance sheet contains generalized information about the state of the enterprise's economic assets included in the asset, and the sources of their formation that make up the liability. This information is presented "At the beginning of the year" and "At the end of the year", which makes it possible to analyze, compare indicators, identify their growth or decline. However, the reflection and balance of only balances does not provide an opportunity to answer all the questions of owners and other interested services. Additional detailed information is needed not only on balances, but also on the movement of economic assets and their sources. This is achieved by preparing the following reporting forms;

Form No. 2 "Profit and Loss Statement";

Form No. 3 "Capital flow statement";

Form No. 4 “Cash flow statement”;

Form No. 5 "Appendix to the balance sheet";

"Explanatory note" outlining the main factors that influenced the final results of the enterprise's activities in the reporting year, with an assessment of its financial condition;

The final part of the audit report (for enterprises subject to mandatory audit), confirming the degree of reliability of the information included in the financial statements of the enterprise.

Reporting is the final element of the accounting system. All elements of the accounting report are closely related to each other and represent a single whole, i.e. a system of economic indicators that characterize the conditions and results of the enterprise for the reporting period. At the same time, the information contained in the financial statements is complex, because, as a rule, they reflect different aspects of the same business transactions and phenomena. For example, the data presented in the balance sheet of an enterprise (form No. 1) supplements the information contained in the income statement (form No. 2), and vice versa.

The consistency and complexity of the information contained in the financial statements are the result of certain requirements for its preparation:

completeness of reflection in accounting for the reporting year of all business transactions carried out this year, and the results of an inventory of property and liabilities;

the correctness of attributing income and expenses to the reporting period in accordance with the Chart of Accounts and the Regulation on Accounting and Accounting in the Russian Federation;

identity of analytical accounting data with turnovers and balances of synthetic accounting accounts as of the date of the annual inventory;

compliance with the adopted accounting policy during the reporting year. The change in accounting policy from the previous year should be explained in the Explanatory Note to the annual report.

The financial statements of the enterprise is the main source of information about its activities. A thorough study of accounting reports reveals the reasons for the successes achieved, as well as shortcomings in the work of the enterprise, helps to identify ways to improve its activities. A complete comprehensive analysis of the reporting is necessary, first of all, for the owners and administration of the enterprise to make decisions on the evaluation of their activities.

The most informative form for the analysis and assessment of the financial condition of the enterprise is the balance sheet (form No. 1). The balance reflects the state of property, equity and liabilities of the enterprise on a certain date.

Items are included in the asset balance sheet. in which certain elements of the property of the enterprise are combined on a functional basis. The asset balance consists of three sections. Section I "Non-current assets" reflects land plots, buildings, structures, machinery, equipment, construction in progress; long-term financial investments; intangible assets and other non-current assets. Section II of the asset balance "Current assets" reflects the amount of material working capital: inventories, work in progress, finished products, etc.; the presence of the enterprise free cash, short-term financial investments, the amount of receivables and other current assets. Section III reflects uncovered losses of previous years and the reporting year.

In the Russian Federation, the asset balance is built in order of increasing liquidity of funds, i.e. in ascending order of the rate of transformation of these assets in the process of economic turnover into a monetary form.

So, in section I of the balance sheet asset, property is shown that, almost until the end of its existence, retains its original form. Liquidity; those. the mobility of this property in economic circulation is the lowest.

Section II of the asset balance shows such elements of the property of the enterprise, which during the reporting period repeatedly change their form. The mobility of these elements of the asset balance, i.e. liquidity, higher than the elements of section 1. The liquidity of funds is equal to one, i.e. they are completely liquid.

In the liabilities side of the balance sheet, the grouping of articles is given according to the legal basis. The entire set of obligations of the enterprise for the received values ​​and resources is primarily divided by subjects: to the owners of the economy and to third parties (creditors, banks, etc.).

Obligations to owners equity) consist of two parts:

1) from the capital that the enterprise receives from shareholders and shareholders at the time of establishment of the economy and subsequently in the form of additional contributions from outside;

2) from the capital that the enterprise generates in the course of its activities, funding part of the profits received in the form of savings.

External liabilities of the enterprise (borrowed capital or debts) are divided into long-term (over a year) and short-term (up to 1 year). External liabilities are the legal rights of investors, creditors to the property of the enterprise. From an economic point of view, external liabilities are a source of formation of an enterprise's assets, and from a legal point of view, it is an enterprise's debt to third parties.

Liabilities balance items are grouped according to the degree of urgency of repayment (repayment) of liabilities in ascending order. The first place is authorized capital as the most constant (permanent) part of the balance. Other articles follow.

The most important tasks of balance sheet analysis are:

Assessment of profitability (profitability) of capital;

Assessment of the degree of business (economic) activity of the enterprise;

Assessment of financial stability;

Assessment of the liquidity of the balance sheet and solvency of the enterprise.

The balance sheet makes it possible to assess the effectiveness of the enterprise's capital allocation, its sufficiency for current and future economic activities, to assess the size and structure of borrowed sources, as well as the effectiveness of their attraction.

Based on the study of the balance, external users can make decisions about the feasibility and conditions for doing business with this enterprise as a partner; assess the creditworthiness of the enterprise as a borrower; assess the possible risks of their investments, the feasibility of acquiring shares this enterprise and its assets and other solutions.

Question 2. Information support of the analysis

Elements of the information system of economic analysis

Sources of information are divided into:

1. Accounting

Duhgalter accounting data

Statistical data

Operational accounting data

Management accounting data

Custom Credentials

2. Extra-accounting

Regulatory material

Materials of external and internal audit materials of audits of tax services

The data used in the system of economic analysis are formed in the system of accounting, statistical, operational accounting, as well as selective accounting data. Regulatory materials (norms, standards, materials of external and internal audits, materials of audits of tax services) can be sources of information.

Differences in goals in the system of financial and management accounting entails distinctive features of reporting. They are as follows:

1. Mandatory information. Accounting (financial) statements are submitted in the required form and with the required degree of accuracy, regardless of whether the administration considers this information useful. The provision of management information depends entirely on the will of the management and no departments and organizations have the right to indicate what information is needed and what is not.

2. The purpose of providing information. Accounting (financial) statements are intended for external users. Management is provided for internal management, control and planning

3. Users of information. The users of accounting (financial) statements are business partners, potential investors, shareholders, etc. The management apparatus of many organizations has no idea what part of the shareholders, creditors and other persons use the information contained in the company's accounting reports.

The queries of most external users are assumed to be the same. And the requests of users of management information (company managers, employees), as a rule, have specific requests, to which the management accounting system will be oriented.

4. Fundamental provisions. Accounting (financial) reporting is entirely subject to Russian standards (PBU). Management information can be formed according to any accounting rules, depending on their usefulness.

5. Temporary. Despite the fact that financial accounting data are taken as a basis, they are retrospective in planning. Management information invests in its structure information of a retrospective and prospective nature.

6. Forms of expression of information. Financial documents, which are the final product of financial accounting, contain mainly information in monetary terms. In management accounting, information appears both in monetary and non-monetary (natural-material) terms. Management accounting reflects the quantity of material and its cost, the number of products sold and the amount of proceeds from their sale, etc.

7. Degree of information accuracy. Senior management needs timely information. In this connection, it is possible to go for certain weakening of the requirements for accuracy in favor of the speed of obtaining credentials.

Therefore, approximate and approximate estimates are allowed in this information. Approximate estimates are not allowed in accounting (financial) information.

8. Periodicity of information. Financial information is compiled and submitted to the reporting authorities quarterly and annually. Management information is provided to management as needed.

9. Information object. The object of accounting (financial) reporting is all financial and economic activities of an economic entity. In management information, the focus is on relatively small divisions of the enterprise: by type of activity, by organizational divisions of the enterprise, by the Central Federal District, by individual products.

10. Responsibility for the accuracy of information. The head and chief accountant of an economic entity is responsible for the reliability of financial information

Reporting is the final element of accounting and management accounting systems.

All elements of accounting are closely interconnected and represent a single whole, i.e. a system of economic indicators that characterize the conditions and results of the enterprise for the reporting period. At the same time, the information contained in the financial statements is complex, because, as a rule, there are different aspects of the same business transactions and phenomena.

The consistency and complexity of the information contained in the financial statements is a consequence of certain requirements for its preparation:

1) Completeness of reflection in accounting for the reporting year of all business transactions carried out this year, and the results of an inventory of property and liabilities

2) The correctness of attribution to the reporting period in accordance with the chart of accounts, PBU, NK

3) Identity of analytical accounting data with turnovers and balances of synthetic accounting accounts as of the date of the annual inventory

4) Compliance with the adopted accounting policy during the reporting year. In case of a change in accounting policy, explanations should be in the explanatory note to the annual report.

The financial statements of the enterprise is the main source of information about its activities. A thorough study of accounting reports reveals the reasons for the successes achieved, as well as shortcomings in the work of the enterprise, helps to identify ways to improve its activities. A complete comprehensive analysis of the reporting is necessary, first of all, for the owners and administration of the enterprise to make decisions on the evaluation of their activities.

Currently, the annual financial statements consist of the following: basic forms:

1) Balance sheet of the enterprise (net) f.1

2) Profit and loss statement f.2

3) Statement of changes in equity f.3

4) Cash flow statement f.4

5) Appendix to the balance sheet of the enterprise, explanatory note f.5

Certain requirements are imposed on the initial information in economic analysis. The main one is to meet the needs of a wide friend of users with different and sometimes conflicting interests. Detailing the requirements for accounting information, let's pay attention to the most important of them.

Reliability of information is characterized by: veracity, compliance with regulations and internal regulations; neutrality, i.e. the absence of “pressure” in it, pushing to make a decision in which the person is interested. everyone is not a user; verifiability and transparency; prudence - reflecting expenses and losses before income and profits.

Types of information

Rice. 1.1 The composition of the information necessary for making management decisions

Such a requirement as the comparability of accounting information is achieved in the process of conducting dynamic and structural analysis.

The rationality of economic information implies its sufficiency, efficiency, high utilization rate of primary information, the absence of redundant data, overcoming the contradiction between the systematic increase in the volume of information and its constant lack for rational management due to the high cost of obtaining (acquiring) the necessary information. An important criterion of rationality is not only the reflective, but also the organizing role of information, if it is adapted to the requirements of a particular user and can be recorded as know-how.

Economic analysis makes it possible to strengthen the control function of the content and reliability of economic information. Not always the source information, such as financial statements, can be recognized as reliable. The reasons for unreliability can be: ignorance by the drafters of regulations, the content and procedure for preparing reports; failure to comply with the requirements of these acts; direct falsification, veiling of information.

Features of internal and external analysis

Qualification sign	External Analysis	Internal analysis
Purpose Artists and Users Basic information support The nature of the information provided The degree of unification of the analysis methodology Dominant time aspect of analysis	General assessment of the property and financial condition Owners, participants in the securities market, tax authorities, creditors, investors, etc. Financial statements Public insights Sufficiently high possibility of unification of procedures and algorithms retrospective and prospective	Search for reserves to increase profits and performance efficiency Management personnel of the enterprise (managers and specialists) Regulated and non-regulated sources of information Detailed analytical information of a confidential nature Customized developments Operational

Of the presented in table. 1.3 there are two main differences: firstly, the breadth and accessibility of the involved information support and, secondly, the degree of formalizability of analytical procedures and algorithms. If, within the framework of external analysis, they rely primarily on financial statements, which, in principle, can be obtained by contacting the statistical authorities, then the information support of internal analysis is much wider, since it is possible to involve almost any necessary information, including information that is not publicly available, in particular to external analysts.

Of course, the concepts of limited access to data and their confidentiality also exist in relation to internal analysts in the sense that absolute equal access to information sources within the enterprise does not exist in principle, since access to the information base, as a rule, is limited depending on the area of ​​interest, competence and responsibility of one or another analyst.

As for the second difference, it is also largely predetermined by the composition and structure of the initial data available to the analyst. Since various internal reports and forms can be available for internal analysis that are not unified and mandatory for compilation in all companies and with a given frequency, many analytical procedures are not predetermined, and the analysis itself in this case is more creative, to a certain extent improvisational , character. The main information support for external analysis is financial statements, it is precisely the certain unification of the available information base of external analysis and the formalizability of algorithms for calculating key indicators that explains the possibility of using standard analytical application packages.

The analysis of the production and financial subsystems has the greatest significance and information content for making managerial decisions. Manufacturing Analysis consists in summarizing data relating to the production activities of an economic entity, expressed primarily in natural meters - tons, meters, pieces. As part of the production analysis, the actually achieved indicators are compared with the planned, average for the industry or for a group of related enterprises and the reasons for the discrepancy, reserves for increasing output or changing its structure are identified.

The financial analysis in the financial management system of an enterprise in the most general form, it is a method of accumulating, transforming and using financial information, with the aim of:

Assess the current and prospective property and financial condition of the enterprise,

Assess the possible and appropriate pace of development of the enterprise from the standpoint of their financial support;

Identify available sources of funds and assess the possibility and expediency of their mobilization;

Predict the position of the enterprise in the capital market.

The composition of the information support of the analysis, its depth, reliability and objectivity of analytical conclusions are provided by the involvement and analytical processing of various information.

Depending on the sources of information, it is divided into internal and external. The largest role in the information support of the analysis is played by internal information, which includes all types of economic accounting, accounting and statistical reporting, constituent documents, legal documentation characterizing contractual relations with suppliers and buyers, borrowers, investors and issuers, design and other technical documentation that reflects the functional structure of manufactured products, their quality, the level of technology and technology of their production, the degree of automation of management of all aspects of the activity of an economic entity, regulatory and planning documentation and a business plan, acts of audit and scheduled inspections.

To conduct different types of economic analysis, various sources of inside information and their different ratios are used.

Internal accounting data are involved in the implementation of all types of analysis by internal users within the limits of access to these data authorized by the management of the enterprise.

The main source of information for external users is financial statements

Internal sources of information can be grouped as follows:

1) constituent documents;

2) primary documents fixing the composition of fixed and current assets and their assessment;

3) primary documents reflecting business transactions and cash flows caused by them, as well as income and expenses of an economic entity;

4) design and technical documentation (technical passports, technological maps, etc.);

5) legal documents fixing relations with investors, suppliers and buyers, borrowers, issuers and depositors;

6) analytical accounting data;

7) operational accounting data;

8) data of statistical accounting;

9) - financial statements, including all applications and an explanatory note;

10) operational reporting;

11) statistical reporting;

12) acts of audits, audits and tax audits, conclusions of commercial banks, judicial authorities;

13) planning and regulatory documentation;

14) materials characterizing the personnel of the personnel, in particular the management of the analyzed economic entity;

15) concepts, strategies, investment programs and business plans.

Along with internal information in the current conditions of the Russian market economy, in order to make rational management decisions, it is necessary to have information about the state of the external environment for the functioning of an economic entity.

Such information comes from sources outside the business entity and is therefore referred to as external information. It consists of:

1. political information characterizing the economic policy of the state during the period of the analysis and its planned changes, in particular in the field of encouraging or prohibiting certain types of economic and commercial activities, as well as taxation;

2. economic information on the state of supply and demand for teasing types of goods and services in domestic and foreign markets, on interest rates for loans, on exchange quotations of securities of various issuers, on fluctuations in foreign exchange rates, on the ratings of individual commercial banks and companies with which the analyzed object has business relations, on the state and prospects for the development of individual sectors and sub-sectors of the national economy;

3. activity information, financial stability and development prospects of specific economic entities that are buyers, suppliers, borrowers, investors, issuers of securities, creditors or competitors of the analyzed economic entity;

4. information about the business and personal qualities of managers these legal entities.

Sources of external information are newspapers, magazines, stock bulletins, television, the Internet, state statistics agencies, economic security services and personal observations of the leaders of the analyzed economic entity, as well as companies specializing in collecting and processing information on user orders.

The information collected from various sources is grouped and processed in the sections necessary to achieve the goals pursued by this type of analysis. At the same time, special attention is paid to checking the consistency of data obtained from different sources and their reliability.

Analytical calculations are a very time-consuming process, since they are associated with a large amount of various calculations, which requires the use of modern computer technology. The technical qualities of computers make it possible to increase the efficiency of analytical calculations: to reduce the time of analysis; achieve a more complete coverage of the influence of various factors on the results of economic activity; replace approximate calculations with more accurate calculations; solve multidimensional problems of analysis that are not feasible by traditional methods; receive a comprehensive assessment of the effectiveness of commercial activities; prepare management decisions in a timely manner, etc.

For automated processing of economic information, in addition to the PC itself, databases on the economic activities of the organization, general and particular methods of analysis, general and functional software, which is a complex system, are needed. Thus, common software, along with the operating system and service programs, includes: programming systems (translators from programming languages); tool software (text and graphics, spreadsheet processors, etc.); application programs (universal and specific, suitable only for analysis).

On the basis of common software, local and complex functional support programs are developed to solve specific analytical problems.

In order to put a computer at the service of an analyst, it is required: first, to formulate the problem of complex analysis, then to develop a solution algorithm and a mathematical description for a PC; form a new information system and create a data bank for analysis; prepare computer programs for solving analytical problems in one of the machine languages. This work is very time-consuming, requiring high qualifications of both an analyst and a programmer.

If there is a market for ready-made software products that meet high requirements, it is advisable to turn to its services to organize computer analysis of economic activity.

The most effective organizational form of using PCs is the creation of automated workstations (AWPs) for accountants, economists, planners, etc. on their basis. In the country, work is being carried out on a wide front to create an accountant's workstation, a planner's workstation and other specialists. There is also some experience in creating an analytics workstation. An analyst's workstation is a professionally oriented small computing system designed to automate work on the analysis of economic activity. The technical base of the analyst's workstation is made up of personal computers of domestic and foreign production.

At first, AWP analytics technologically operates offline using local databases. The most effective form of functioning of automated workplaces is their connection into a single computer network for analytical support of the economic activity of the enterprise.

The experience of designing an analytics workstation and other systems allows us to generalize the requirements for their functioning: timely satisfaction of the computational and information needs of an economist when analyzing economic activity; minimum response time to analytical requests; the possibility of presenting output information in tabular and graphical form, making adjustments to the calculation methodology and to the forms for displaying the final result; repetition of the process of solving the problem from any arbitrarily given point (stage) of the calculation; the ability to work as part of a computer network; ease of mastering the methods of working at the workstation and the interaction of the man-machine system.

At the same time, the quantitative accumulation of computers in the country and in organizations of all kinds could not but lead to qualitative changes in the organization of the work of accounting and financial services.

First of all, quite interesting information and reference systems appeared, which took on the function of providing the necessary legal information on changes that occur in the commodity, stock and financial markets. Gradually, the market of information services took shape, the leaders of information services clearly stood out in the Russian market, who worked with business entities on the basis of long-term contracts, providing constant updating of universal data and preparing target databases at the request of customers. Currently, the following most famous legal reference databases can be distinguished:

Reference legal databases

In recent years, the information services market has significantly strengthened, new types of services have appeared, in particular, those related to the preparation of targeted information.

At the same time, the widespread use of computer technology made it possible to accelerate the use of special programs to perform a number of tasks in the management of production. First of all, this affected the most massive works, which include accounting.

For the late 80s and 90s. 20th century characterized by an unusually intensive development of financial institutions in Russia - commercial banks, insurance companies, investment funds. Working closely and trying to fit into the global system of the financial community, these structures were the first to master modern types of computer technology and modern software products. New software products began to be actively developed in the banking system.

Changes in the economy, the creation of a larger number of commercial organizations, their serious diversification, the requirement to focus on customer needs, taking into account the actions of competitors have led to a significant change in the production management process, requiring the greatest flexibility and adaptability of organizations to new conditions.

Trade organizations developed most actively. Controlling demand, quickly changing the product range and minimizing stocks have become their most important task in the new conditions of a market economy. They also began to use modern technology and software products.

In the first years of the reforms, when work in the basic sectors of the national economy was sharply reduced, new commercial organizations were created, including in infrastructure areas, primarily in the most massive - accounting. The technical skills of specialists facilitated the rapid development of computers, and the involvement of programmers in the accounting department ensured their rapid development, and sometimes the development of their own software products. However, the market for software products was formed very soon, the main developers of programs for users of a certain class (small and medium-sized enterprises; corporate structures, especially for trade organizations, banks, etc.) were determined.

A similar trend is typical for industrialized countries. The software products of Oracle, SAPAG Bach, Platinum Soft Ware, Peop1e Soft and others are used in thousands of enterprises in the developing countries and abroad. The software products of these firms are widely used in Russia as well; these firms actively cooperate with developers of Russian software products.

Currently, the following universal accounting programs can be distinguished:

Universal accounting programs

	BOSS Accountant
Alef-Consulting	Alef Accounting
Granite Center
	Turbo Accountant
"Inotek NT"	INOTECH ACCOUNTANT
	Infin-Accounting
computer scientist	Info Accountant
Computer service	Accounting
	Balance -1+
Parity-Soft	Chief Accountant
	ACCOUNTING AND BALANCE CALCULATION
Softland Systems	Company accounting
Firm Samo	SAMO-Trade
	FOLIO - BASIS
Electronic money
Electron service	Accounting LUX
	1c accounting

To solve the problems of economic analysis and planning, the following programs are most famous:

Financial analysis and planning program

Question 3. Fundamentals of computer processing in economic analysis

The relevance of research:

High-quality information support of the business management process is possible only with the use of the latest information technologies Keywords: computer facilities, telecommunications and software. The current level of development of automation and information systems offers various ways to improve the information system of an enterprise using advanced scientific achievements, not only for accounting and reporting to external users, but also for timely obtaining the necessary analytics for current enterprise management.

Automation of analytical work

Automation can optimize the analytical processes in the enterprise, not only by developing the ability to provide information to the analyst, but also by directly simplifying the calculations and analytical procedures performed. These are computer programs that automate the process of data analysis.

They can be conditionally divided into three categories.

one). Computer programs that allow you to build analytical reports based on the data available in the system, in any sections, types and views. Technically, this process is carried out not by a standard query to the database, but by special flexible data analysis tools based on the latest technologies, allowing the analyst to select any possible view of the data. These are report designers, OLAP technologies, etc. Such tools allow trained users of the information system, using modern software, without the constant help of programmers, employees of ACS, IT departments, etc. build reports in any form without reference to any pre-designed templates, thereby using all the data detailing capabilities that were developed for the information system.

2). Programs that automate the analysis methodology directly. They can be configured standard, as well as used by the enterprise, methods of economic analysis based on computer data processing - comparison, grouping, and deployment of a grouped data structure, factor analysis and elimination, calculation of coefficients, calculated indicators, etc. In this case, the program itself performs the necessary calculations, and the user-analyst only sets the parameters of the automated procedure, selects the data ranges, analysis method, calculation conditions, etc. With the complex automation of the enterprise (the presence of a generally integrated system of accounting, planning and analysis), this program will not even require the user to enter data or import them from other systems or subsystems. Actual accounting data, as well as financial, production planning, marketing forecasting, technical and production regulation, etc. v required form ready for use by the analyst. The task of the latter, indeed, comes down only to setting the parameters, obtaining results and drawing conclusions based on the calculations made. With the so-called. “patchwork automation”, when accounting and planning data is not available in a ready-made form, such a system naturally requires data entry (which, for obvious reasons, is not the least time-consuming option), or importing the necessary information from other accounting systems, spreadsheets, etc. d.

3). Systems of analytical modeling. This is another important opportunity for the analyst to "play with numbers" - "what will happen if we freeze some capacities, dismantle others, and start developing others?" Working in a regime of severe stress, high risk, extreme uncertainty and a constant lack of time to think, a manager simply cannot help but make mistakes. In this case, even a methodically correct analysis of actual data cannot eliminate the possibility of errors in making managerial decisions. Simulation-based data analysis is needed. The enterprise system provides the foundation for the analyst's "playing field" to be deployed, enabling him to model both what has happened ("what would happen if...") and what will happen in the future ("what will happen if... .") events. This allows you to use the actual credentials without having to re-enter them. It is possible to operate with a change in one or more parameters, use options for selecting parameters based on complex equations, apply trends and other forecasting options, resulting in the formation of estimates of the possibility of various events that are different in their probability. This allows you to fully use the entire methodology, all the tools of economic analysis, while working with both actual and planned data, as well as calculations based on modeling.

Research domestic market computer programs for enterprise management show that an increasing number of developers are oriented towards the creation of enterprise systems, and in this regard great attention is given to analytical software products. However, despite this, the vast majority of created and used computer programs are still primarily focused on the automation of accounting work and use analytical modules as settings for accounting systems. At the same time, the analysis technique used in such systems is often limited to the use of several coefficients and samples. Also, most analytical programs are still based only on the use of only data. financial reporting enterprises. Such a presentation of the information base, of course, affects the depth of analytical research and the analytical capabilities of the software products themselves, significantly reduces the validity of the conclusions based on the results of such an analysis.

Limitation of the information base of financial analysis only within the framework of financial reporting or accounting data, as emphasized by O.V. Efimova, "narrows the possibilities of financial analysis and, most importantly, its effectiveness, since it leaves out of consideration factors that are fundamentally important for an objective assessment of the financial condition, related to the sectoral affiliation of an economic entity, the state of the external environment, as well as a number of other significant factors." (No. 40, p. 37).

Optimization of the information system in the enterprise allows you to provide the analyst with all the necessary information. However, this system must be used rationally. The desire to detail financial analysis led to the development, calculation and superficial use of a clearly excessive number of financial ratios, especially since most of them are functionally dependent on each other (for example, the maneuverability coefficient own funds and fixed asset index, autonomy ratio, and debt-to-equity ratio). A point of particular pride for some developers of new software tools for financial analysis is the statement that the created tool makes it possible to calculate 100 or more financial ratios. In our opinion, it is usually sufficient to use no more than 2-3 indicators for each aspect financial activities.

In addition, the detailing of internal data in no way solves the problem of information support. comparative analysis which is often impossible due to lack of adequate regulatory framework and available industry averages.

Analytical processing of economic information is very time-consuming in itself and requires a large amount of various calculations. With the development of the economy, the need for analytical information increases significantly. This is primarily due to the need to develop and justify long-term business plans for enterprises, a comprehensive assessment of the effectiveness of short-term and long-term management decisions, and the requirements for the efficiency of operational management of an enterprise.

In this regard, the correct organization of the information system in the enterprise is extremely important. Moreover, it is important not only to ensure and simplify the input of more information by employees of accounting services, to increase the detail of data, etc., but also to maximize the efficiency of the analysts themselves.

The most important element of such an improvement and its driving force should be the automation of analytical calculations, which has now become an objective necessity.

Computing tools that enterprises and organizations can have and have now make it possible to fully automate (and often combine into a single, integral system) the processing of all economic data, including the analysis of economic activity. The role of automation of analytical calculations is as follows.

The productivity of the work of economists-analysts is increasing. They are released from technical work and are more engaged in creative activities, which allows them to do more in-depth research, to stage more complex economic tasks.

Economic phenomena and processes are being studied more deeply and comprehensively, factors are being studied more fully, and reserves for increasing the efficiency of production are being identified.

Efficiency and quality of the analysis, its general level and efficiency increase.

The main methodological tasks of organizing an information system in an enterprise

The creation of an information system involves a number of activities that require research, organizational and creativity.

To create an information system, it is necessary to carry out:

A preliminary survey to identify the requirements of all stakeholders for this system, to study the possibilities that the system will provide for information analysis;

Development of internal corporate accounting standards that meet both national requirements and the tasks set at the preliminary survey stage, as well as - development of principles for detailing analytical information (information system design stage);

indicating the topic right now to find out about the possibility of obtaining a consultation.