Management analysis. Types of management analysis and their tasks in production management

25.09.2019

MANAGEMENT ANALYSIS

1. The analytical function is presented in management accounting along with the accounting function, planning and control functions. Its implementation is entrusted to management analysis, which is one of the types of economic analysis.

Question about content management analysis , its place in the system of economic analysis remains little explored to date. In the specialized literature, economic analysis is classified according to a number of characteristics.

One of them is managerial sign, according to which the stage of preliminary management (planning) corresponds to a prospective (forecast) analysis, the stage of operational management - operational analysis, and the final (control) stage of management - current (retrospective) analysis. At the same time, the essence, goals, and tasks of long-term analysis are examined in detail and it is noted that “a developed market economy gives rise to the need to differentiate analysis into internal managerial and external financial.”

In other cases, management analysis is distinguished as a type of economic analysis when used as a classification characteristic of the type of information used. The content and tasks of management analysis are not specified in either case.

It is obvious that the division of accounting into financial (forming information for external users) and management (the data of which is intended mainly for managers of the organization) gives grounds to apply a similar approach to the classification of economic analysis.

The main task financial analysis- assessment of the financial condition and identification of ways to improve the efficiency of the company as a whole. - The disadvantage is the lack of efficiency. It does not allow managers to immediately evaluate the results achieved, calculate the effectiveness of the activities of individual structural units, or quickly use the information received for management purposes. These tasks constitute the goal of internal analysis.

However, the focus of economic analysis on “domestic consumption” is a necessary but not sufficient condition for defining it as managerial.

The internal analysis should be supplemented with changes in its orientation in time. Eco analysis is needed not only to select optimal control solutions in the present, but also to develop scenarios for future eco-development.

We can talk about the formation of management accounting as a system capable of fully realizing the tasks facing it only when accounting is transformed from contemplative, “looking back” into effective, “looking into the future”, and the calculation of the results of an enterprise’s activities moves out of the scope of actual into the area of predicted, expected indicators.

management analysis– internal economic analysis aimed at assessing past and future management results of the organization’s structural divisions.

Management analysis integrates three types of internal analysis - retrospective, operational and prospective, each of which is characterized by solving its own problems. The content of the management analysis is presented in the diagram below.

The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy. The need for perspective analysis, which arose with the transition of Russian companies to market economic conditions, transfers internal analysis to a new quality, bringing it to the level of management analysis. While retrospective analysis answers the question “how did it happen?”, the prerogative of forward management analysis is to find an answer to the question “what would happen if?” As part of the long-term analysis, it is necessary to distinguish short-term and strategic subtypes, which have their own goals and methods.

As noted above, management analysis is not only a type of economic analysis, but also one of the elements of management accounting. The object of the latter, and therefore the management analysis itself, is the past and future results of the functioning of segments of business activity.

A segment is the main information unit of management accounting, allocated to obtain reporting and forecast information. Consequently, the subsequent functioning of the entire management accounting system, including the success of management analysis, depends on how the issue of business segmentation is resolved. In other words, the approach to business segmentation chosen by the organization will affect how high-quality and suitable for management purposes the information collected in the management analysis system will be. In this regard, the question of the essence of segments, the order of their formation and classification for the purposes of management analysis deserves special attention.

Business segmentation, first of all, should create the prerequisites for the implementation of two most important functions in the organization’s management system - planning and analytical and control and motivational. This, in our opinion, requires positioning the individual components of entrepreneurial activity in two coordinates - as information and organizational segments of the business. Information segments are extremely diverse; their nature is determined by individual characteristics and the organization’s strategy. Table No. 1 shows only some of the possible approaches to dividing a business into information segments.

Table No. 1. Possible approaches to segmentation of entrepreneurial activity Information aspect* Segments distinguished according to information characteristics Organizational aspect**

Features of the technological process Stage 1, stage 2, etc. Order 1, order 2, etc. Project 1, project 2, etc. Activity type 1, activity type 2, etc. Cost centers. Revenue centers. Profit centers. Investment centers.

Buyer class Poor, middle, rich

Sales channels Wholesale, retail, distribution network, etc.

Sales markets (regional characteristic) Eastern regions of Russia, central regions of Russia, CIS countries, Europe, etc.

Buyer groups Population, private entrepreneurs, legal entities, etc.

*The criterion for identifying a segment is determined by the information requests of managers and the industry characteristics of the organization.

**The identification of a segment is determined by the degree of its financial responsibility and the motivation tasks solved in relation to it by the organization’s management.

Thus, in industries with continuous production, information segments can become redistributions (for example, in the textile industry this is weaving, spinning, finishing; in metallurgical production - the production of cast iron, steel, rolled products, etc.). Orders can act as information segments at industrial enterprises with mass production (in the printing, footwear, clothing industries, etc.), in construction, and research organizations. For design institutions, information segments are individual projects. Segmentation by type of activity is primarily characteristic of service organizations. For example, in an audit firm, restoration of accounting can be considered as activity 1, conducting audits as activity 2, providing consulting services as activity 3, etc. Thus, in all of the above examples, approaches to business segmentation depend on the technological features of the production process.

An example of identifying products intended for specific classes of buyers as information segments would be any production of consumer goods. Let's say one type of product is intended for the least solvent part of the population (and then this is segment 1), another - for the lower and middle levels of the middle class (segments 2 and 3, respectively), etc. Speaking about business segmentation by sales channels, we can distinguish wholesale trade (segment 1), retail trade (segment 2), distribution network (segment 3), etc. An organization can simultaneously use several of these approaches, performing segmentation in various combinations. For example, the same business can be segmented by orders, customer groups and sales channels; by type of activity, class of buyers and sales markets.

Dividing business activity into information segments allows you to organize the budgeting process, monitor the progress of the plan by each information segment, and analyze any deviations that have arisen, i.e. implement the planning and analytical management function. Its other function, control and motivational, is performed by identifying organizational segments of the organization by segmentation of responsibility centers (costs, income, profits, investments). Thus, in any business activity, a segment can be positioned according to at least two characteristics - functional and organizational. Various combinations of them are also possible here. For example, a branch of a correspondence university can be simultaneously considered informationally as a geographic segment and organizationally as a center of profit or investment. The weaving processing area, which is the information segment of a textile enterprise, taking into account the organizational aspect, can be positioned as a cost center. Certain types of audit services (information segments), in the event of a significant excess of their revenue side over the cost side, taking into account the organizational aspect of segmentation, can be identified in the management accounting system as income (revenue) centers, etc.

The third sign of segmentation determines the place of a structural unit in the organization’s segmental reporting system. According to this criterion, segments can be divided into external (for which the organization is required to submit external reporting) and internal.

Management analysis can be considered as an intermediate stage in managing an organization. The object of analysis is the past and future activities of business segments, the information base is data collected in the management accounting system. These include data accumulated in other blocks of management accounting - segmental accounting, planning and internal reporting. Having such information, it is possible to assess the degree of use of material, labor and financial resources, and build short-term forecasts of cost behavior at various production volumes. Predictive economic analysis is based on the dependence of cost behavior on changes in the organization’s business activity. This information is drawn from segmental accounting data.

Management analysis is designed to accumulate not only quantitative, but also qualitative information. When there is a need for non-accounting information (data on the price of products from competing organizations; expected demand for products at alternative prices, etc.), the results of marketing research, sociological surveys, etc. are used.

Methods of management analysis are extremely diverse, which is explained by the wide range of tasks facing it. Retrospective analysis is carried out by comparing actual results with budget ones and identifying the causes of deviations.

The above allows us to define management analysis as a section of economic analysis and an integral part of management accounting, the main purpose of which is to study the past, current, and most importantly - future activities of business segments, based on forecasting their income, expenses and financial results when segments choose one or another economic tactics . Management analysis, as an independent element of management accounting, optimizes the cost-income ratio at the stage of preliminary management of the activities of business segments.

The business management process involves the development of not only short-term, but also long-term strategic decisions. A type of strategic (prospective) analysis is investment analysis.

Results strategic analysis have a serious impact on the future position of the organization, and therefore an in-depth preliminary study of the organization's prospects in the relevant economic environment is necessary.

Techniques and methods of short-term forecast analysis, based primarily on dividing costs into fixed and variable, lose their power in the long term. This is due to the fact that expanding the planning time period (scale base) makes significant adjustments to cost behavior. Costs that are constant in the short term turn out to be variable in the longer term, and vice versa, specific variable costs that are unchanged for management analysis are not.

Strategic management analysis is based on approaches and principles different from those discussed earlier: taken into account various factors condition-related external environment(non-accounting sources of information), – markets for goods and services, interest rates and currency quotes established by government and commercial organizations, economic boom, high level inflation, decline in production, increased competition, etc. A serious place in strategic analysis is given to taking into account additional costs for improving quality and the time factor as sources additional benefit in competition. From our point of view, the goal of strategic analysis will be achieved only if long-term management decisions based on it make it possible to achieve adequacy between the requirements of the external environment and the capabilities of the organization.

In modern economic conditions, which are characterized by rapidly changing market conditions, fierce competition, accompanied by an active struggle for buyers, decisions in the field of investment and finance cannot be made without preliminary management analysis.

2. Based on a wider range of internal information coming from economists, financial analysts, accountants, marketing services, and management accounting specialists, management or internal analysis is performed, the results of which are presented in the form of statistical, production and financial reporting, and regulatory data of the organization.

The subject of management analysis is:

Justification of the business plan;

Marketing system;

Comprehensive economic analysis of the efficiency of economic activity;

Technical and organizational level and other production conditions;

Efficiency of use of production resources;

Production and sales of products;

The relationship between cost, production volume and profit.

To the properties of management analysis should include:

orientation of the analysis results for use by the organization’s management; lack of regulation of forms and methods of analysis;

complexity of the analysis, study of the enterprise’s activities from the economic, financial and technical sides;

integration of accounting, analysis, planning and decision making;

confidentiality of analysis results in order to maintain trade secrets.

Subjects of management analysis are users of economic information directly from a commercial organization.

Table 1.1. Significant characteristics of types of economic analysis

Classification feature	Financial analysis	Management analysis
	For internal users	For external users
	Assessment of financial condition and financial solvency	Economic justification for management decisions
	Organization as a whole and by type of activity	Analysts and managers of the organization itself
Performers	Analysts and managers of interested counterparties and the organization itself Systematically organized (standard forms of accounting statements are used)	Not necessarily systematized (any data, including internal management reporting, is used
Information base	Accounting (financial) reporting, regulatory and reference information. Open to users	Accounting (financial and management), tax, statistical, production reporting, primary accounting data, regulatory and reference information, inventory and internal audit reports. Primarily a trade secret
Systematization
Meters	External retrospective
	Comparative, structural, dynamic, coefficient, matrix, etc.	Statistical, economic-mathematical, factorial, graphical, matrix, comparative, structural dynamics, coefficient, etc.
	External retrospective	Internal retrospective, operational and strategic (prospective)
Reliability	Mostly subjective	Mainly objective
Decision area	Outside the organization, in the external business environment	Managers, specialists, executives of all ranks, in the internal business environment

Management analysis is the analysis of business activities in order to make optimal

management decisions, during which the following main tasks are solved:

qualitative assessment of the reliability and completeness of the information used;

analytical interpretation of information available in financial, management, statistical, production reporting to obtain reliable conclusions from the perspective of the main user groups;

assessment of indicators and parameters of costs, income and financial results to justify management decisions;

monitoring the development of activities to identify untapped opportunities to increase the organization’s competitiveness.

The main result – profit, which then becomes the object of financial analysis – depends on the correctness and effectiveness of management analysis. That is, each of these types of analysis solves its own problem of a unified analysis strategy for the enterprise.

Management analysis is carried out by all services of the enterprise in order to obtain information necessary for planning, control and making management decisions, etc.

Management analysis integrates three types of internal analysis - retrospective, operational and prospective - each of which is characterized by solving its own problems. The content of management analysis is presented in Fig. 1.2.

The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy. The need to conduct a long-term analysis, which arose with the transition of Russian organizations to market economic conditions, takes internal analysis to a new quality, bringing it to the level of management analysis. While retrospective analysis answers the question: “How did it happen?”, the prerogative of forward-looking management analysis is to find an answer to the question: “What would happen if?” As part of the long-term analysis, it is necessary to distinguish short-term and strategic subtypes, which have their own goals and methods.

Features of management analysis:

a comprehensive study of all aspects of the organization’s activities;

integration of accounting, analysis, planning and decision-making in the organization;

use of all available sources of information;

orientation of the analysis results to the management of the organization;

lack of regulation from the outside;

maximum secrecy of analysis results in order to maintain trade secrets;

the boundaries of information analysis tools extend to almost all aspects of economic life;

methodological support for analytical procedures includes modern market tools, tested in the practice of foreign and domestic analysts;

management analysis is mainly predictive in nature, aimed at assessing the activities of a commercial organization in the future;

analytical procedures are aimed at assessing business activities, justifying optimal management decisions based on identifying untapped opportunities.

The object of management analysis is economic entities.

The subject of management analysis is the person directly carrying out management analysis.

The subject of management analysis is the economic processes occurring in the enterprise, socio-economic efficiency and the results of its activities.

The main goal of management analysis is information support for making informed management decisions.

Conducting a management analysis of an enterprise in any sector of the national economy allows you to:

assess the place of the enterprise in the market for a given product;

analyze the resource possibilities of increasing production and sales through better use of the main factors of production: means of labor, objects of labor and labor resources;

evaluate the possible results of production and sales of products and ways to accelerate them;

make decisions on the range and quality of products, launching new samples into production;

develop a cost management strategy in the organization;

determine a pricing strategy;

analyze the relationship between sales volume, costs and profits in order to manage production break-even.

Management analysis uses internal (accounting and non-accounting) and external information, therefore the methods used in the course of analytical procedures are varied and depend, first of all, on the direction of the analysis.

The set of techniques and methods chosen by the analyst, applied in a certain sequence, when studying business activities constitute the methodology of management analysis. At each stage of the analysis, appropriate methods are used. (Figure 1.3) presents a list of private methods of management analysis. The following are the most widely used methods.

Comparison method. This method allows you to determine the general and specific in economic phenomena, study changes in the objects under study, trends and patterns of their development.

The comparison method is used in the following typical situations:

assessment of plan implementation - comparison of planned and actual values of indicators;

determining the development trend of economic processes - comparing the actual values of indicators with the values of previous reporting periods;

cost management – comparison of actual values of indicators with standard values;

identifying unused reserves - comparing the values of indicators of different enterprises in the same industry with average data (based on government statistics or rating agencies);

choosing the best management solution – comparing options for management decisions;

calculation of the quantitative influence of factors on a performance indicator - comparison of performance results before and after changing any factor.

The chain substitution method is a universal method of deterministic factor analysis. It is based on the gradual replacement of the basic value of each factor with its value in the reporting period. It is assumed that other factors do not change. This method allows us to identify the impact of changes in factor indicators on fluctuations in the effective indicator. The use of the method of chain substitutions requires knowledge of the relationship of factors, their subordination, the ability to correctly classify and systematize them, since the results of calculations depend on the order of statement.

The absolute difference method is used to calculate the influence of factors on the growth of a performance indicator in deterministic analysis. When using it, the magnitude of the influence of factors is calculated by multiplying the absolute increase in the value of the factor under study by the base level of the factors that are to the right of it, and by the current level of the factors located to the left of it in the model. Although its use is limited, its simplicity has made it widely used in economic analysis.

The method of relative differences is used to calculate the influence of factors on the growth of an effective indicator in deterministic analysis. In this case, factor indices are used that consistently influence the effective indicator.

The logarithm method is used to measure the influence of factors in multiplicative models (when the resulting indicator is presented as a product of factors). The calculation result does not depend on the location of the factors in the model. The method provides high accuracy of calculations. Using logarithm, the result of the joint action of factors is distributed proportionally to the share of the isolated influence of each factor on the level of the performance indicator. This is its advantage, and the disadvantage is the limited scope of its application. When taking logarithms, not absolute increases in indicators are used, but indices of their growth (decrease).

The integral method is used to measure the influence of factors in various models. The use of this method allows one to obtain more accurate results for calculating the influence of factors compared to the methods of chain substitution, absolute and relative differences, since the additional increase in the effective indicator from the interaction of factors is not added to the last factor, but is divided equally between them.

Management analysis always serves management purposes as a means of substantiation at all stages of preparation and adoption of management decisions; the improvement of its methods is determined by the needs of management.

At all levels of the system, decisions are made that are consistent with available information and production needs.

The enlarged model of the analytical support system (ASS) consists of blocks corresponding to management objects and processes of production and economic activity. Production and economic activity represents the imposition of processes on resources. “Input” are resources, material and material flows, which, passing through various processes, including production, come out in the form of results (finished product, profit, financial transactions), completing the old cycle of processes and starting a new one.

Presentation of the management process in the form of blocks, where the objects of management are resources and results at a certain stage of the circuit, makes it possible to trace in more detail all the processes of economic analysis that arise in each block, and to more clearly highlight the objects of management and financial analysis.

The objects of managerial, or internal, analysis of an enterprise are resources (means, objects of labor and labor resources) and results (products and costs). If we take the processes of circulation of economic activities, then management analysis covers material flows of groups “A”, “B” and partially “C” (processes of supply, production and partially consumption). All other elements are within the scope of financial analysis.

Analysis of any issue of economic activity should be carried out in several stages: development of a plan and analysis methodology, clarification of objects and responsible persons; collection and assessment of information; clarification of methods and techniques of analysis; processing information and solving presented analytical problems; formulation of conclusions and proposals.

For high-quality management analysis and effective management a well-developed methodology is required, including the following elements:

1) defining the goals and objectives of the analysis;
2) a set of analysis indicators;
3) scheme, sequence and frequency of analysis;
4) methods of obtaining information;
5) processing and analysis of received economic information;
6) a list of organizational stages and distribution of responsibilities between the services of the enterprise;
7) the procedure for processing the results of the analysis.

Management analysis integrates three types of internal analysis - retrospective, operational and prospective, each of which is characterized by solving its own problems (Fig. 1).

The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy. The need to conduct a long-term analysis, which arose with the transition of Russian organizations to market economic conditions, takes internal analysis to a new quality, bringing it to the level of management analysis. While retrospective analysis answers the question “how did it happen?”, the prerogative of forward-looking management analysis is to find an answer to the question “what would happen if?” As part of the long-term analysis, it is necessary to distinguish short-term and strategic subtypes, which have their own goals and methods.

Fig.1

Retrospective analysis is carried out for the purpose of current control over economic activities. A feature of this type of analysis is the study of accomplished processes and the identification of unused reserves. This is the most developed type of economic analysis.

Current (retrospective) management analysis is carried out on the basis of the final results of the enterprise for the most important reporting periods.

Current analysis is a system of periodic, comprehensive study of the results of economic activity for an objective assessment of the implementation of business plans and achieved production efficiency, a comprehensive identification of intra-production reserves, and their mobilization to improve business efficiency in subsequent periods.

A feature of the current analysis is a retrospective look at economic activity, study of accomplished processes and phenomena, identification of unused reserves. Current analysis is an integral element of the commercial calculation of an enterprise and is performed when summing up the results of economic activity. The current analysis is characterized by full coverage of all aspects of economic activity, involving all departments and services of the enterprise in its implementation. The current analysis is carried out primarily using documented sources of information based on accounting and statistical reporting. This makes it possible to typify analysis procedures and use uniform methods. An important direction for improving current economic analysis is the widespread use of mathematical methods and computers for obtaining and processing economic information, which increases its efficiency. This is due to the reduction in analysis time; more complete coverage of the influence of factors on the results of economic activity; replacing approximate or simplified calculations with exact calculations; formulation and solution of new multidimensional problems that are practically impossible to accomplish manually and by traditional methods.

Classification of problems of current analysis allows you to streamline the formulation of everyday analytical problems and identify general patterns of their solution.

The classification of current analysis tasks is based on the principle of studying economic activity through the prism of fulfilling established tasks: plans, schedules, norms, orders, work orders, etc. In accordance with this, three fundamentally important generalized tasks of the current analysis can be considered.

1. Analysis and assessment of the tension and validity of the business plan (plan targets).
2. Identification of factors of economic activity and quantitative assessment of their influence on general indicators.
3. Objective assessment of the work of the enterprise and its divisions.

Without assessing the intensity and validity of a business plan, it is impossible to determine the degree of use of production resources and the intensity of costs incurred. A relaxed plan reduces incentives to work and the creative activity of workers, and distorts the picture of industrial relations. The constant effect of this factor ultimately leads to a decline in business activity, cost overruns, and a decrease in production efficiency.

Traditional for the current analysis of economic activity is the task of identifying the factors of an economic phenomenon and quantifying their influence on the general indicators of economic activity. In the process of solving this problem, methods of deterministic and stochastic factor modeling are used.

Most often it is necessary to analyze and evaluate deviations from the plan, standard, and the results of the previous period. It is important not only to identify the fact of deviation itself, but also to establish its causes. Thus, the analyst immediately falls into the sphere of problems of multifactor analysis, the study of direct and indirect relationships, the study of observable and not directly observable (hidden) dependencies.

In the process of deterministic modeling, the phenomenon under study or economic indicator is decomposed into direct factors.

In direct factor analysis, the task is to identify individual factors that influence changes in an effective indicator or process; establish the forms of deterministic dependence between the effective indicator and a certain set of factors and, finally, determine the role of individual factors in changing the effective economic indicator.

Problems of direct deterministic factor analysis are the most common group of problems in the analysis of economic activity. The basis of deterministic modeling of a factor system is the possibility of constructing an identical transformation for the original formula of an economic indicator based on theoretically assumed direct connections of this indicator with other factor indicators. This is a simple and effective means of formalizing the relationship of economic indicators for analyzing and assessing changes in the general indicator. Thus, analysis of the influence of factors on changes in production volume aims to give quantitative assessment the impact on the implementation of the plan (or deviation from the previous period) of the volume of production of changes in the following factors:

* product quality;
* product structure;
* manufacturing defects;
* production cooperation;
* the amount of time worked by workers;
* average hourly labor productivity of workers.

Amount negative influences calculated as a reserve for a possible increase in production volume in the analyzed period.

Current analysis requires extensive information not only about planned and reported values of indicators, but also about the consumption rates of materials, labor, wages and other elements for planned and actual production volumes. Therefore, it is more rational to carry out current monitoring and analysis of the enterprise’s activities synchronously with planning based on its information environment.

Operational analysis is carried out during production activities and is an element of planning and dispatch control. Operational analysis is usually carried out according to the following groups of indicators: production, shipment and sales of products, use of labor, production equipment, material resources, cost, profit, profitability, solvency. The analysis is based on primary accounting data: operational, technical, accounting, statistical.

The purpose of operational economic analysis is an operational economic assessment of short-term changes in production processes relative to a given program for the development of a managed economic system and ensuring its effective functioning.

The efficiency of analysis is, first of all, the timeliness of identifying and studying short-term changes occurring in economic processes that either threaten to take the managed system out of a given direction and pace of development, or signal the emergence of additional reserves that allow it to quickly transfer it to a more efficient mode of operation . Skipping the period of time during which the causes that generate deviations from the program operate makes even the results of operational analysis useless, since after this moment a new economic situation arises with new cause-and-effect relationships of elements and new economic consequences.

This specificity of operational economic analysis excludes an unambiguous answer to the question for what periods of time within a month such an analysis should be carried out. This depends on a number of circumstances: firstly, on the content of managed economic indicators, the closeness of their connection with indicators of natural material and other production processes, the frequency and magnitude of changes in these indicators and their impact on the development of the managed object as a whole; secondly, from the need to anticipate certain upcoming short-term changes in production processes and their economic consequences; thirdly, from the fact that it takes time to conduct operational analysis, develop and implement operational decisions that ensure timely regulation of production processes.

Operational analysis must be distinguished from quick, sometimes also called operational, final analysis. For example, according to the results of the fast, i.e. held in short terms When analyzing the economic activity of an enterprise for a month or a year, as a rule, quick direct regulation of production processes cannot be carried out, since the subject of its research is the averaged generalized results of the mutual influence of many short-term changes that have occurred relative to the current moment over a longer period. Such analysis, called periodic in the specialized literature, plays an equally important role in current and future production management systems.

The main tasks of operational analysis:

* systematic identification of the level of implementation of estimates and planned targets by responsibility centers; determination and calculation of the influence of factors changing indicators from a given level;
* systematization of positive and negative causes of deviations;
* timely provision of received information to the control system;
* development and implementation of measures to improve operational production management and increase its efficiency.

Operational analysis is as close as possible to production processes and is based on the system primary documents and enterprise reports.

Objects of operational analysis:

* production plan for the enterprise and its divisions (in value and physical terms);
* plan for sales of products and deliveries under contracts;
* production structure (in assortment or by product line items),
* rhythm of product release;
* condition and use of production equipment;
* use of working time and personnel;
* provision of material resources, fuel, energy, components and purchased products;
* level of manufacturing defects, unproductive losses and costs;
* quality of work of administration and managers;
* the level of production costs and the cost of production, individual products, assemblies, parts, services and works;
* size and dynamics of inventories, balances finished products and work in progress;
* expenses for wages and material incentives for employees;
* fulfillment of profit plan and others financial indicators;
* condition and use of working capital;
* solvency of the enterprise and its financial condition.

Prospective analysis is a type of analysis that studies the phenomena of economic activity of business structures from the perspective of the future, i.e. prospects for their development. As a rule, during such an analysis, income, expenses and financial results are forecast for the analyzed perspective and appropriate management decisions are developed.

The main goals of long-term analysis are to provide management bodies of enterprises and associations with information about possible ways achieving certain results of economic activity in the future, determining objective patterns of development of economic processes, assessing the feasibility of certain planned decisions and their compliance with the internal logic of economic development.

This is typically a long-term management function. Certain elements of forward-looking analysis are used in current and operational management for the preparation of proactive information. Prospective analysis consists of a thorough study and analysis of information about the present and past of an enterprise in anticipation of new factors and phenomena of economic activity, and analytical “intelligence” of the future. Prospective analysis is a preliminary economic analysis both in relation to the results of economic activity and in relation to economic processes, i.e. analysis is carried out to improve business processes. Such an analysis is necessary both for drawing up long-term long-term plans for activities and for assessing the expected results of completing the planned tasks. Based on the study of the patterns of development of economic phenomena and processes, long-term analysis identifies the most likely paths of this development and provides a basis for selecting and justifying long-term planning decisions.

Management process entrepreneurial activity involves the development of not only short-term, but also long-term strategic decisions. In this regard, short-term and strategic analysis are distinguished.

The results of strategic analysis have a major impact on the future position of the organization. Therefore, an in-depth preliminary study of the organization's prospects in the relevant economic environment is necessary.

Strategic management analysis is based on different principles than short-term perspective analysis. During the strategic analysis, various factors determined by the state of the external environment (according to non-accounting sources of information) are taken into account. These include markets for goods and services, interest rates and currency quotes set by government and commercial organizations, economic boom, high inflation, decline in production, increased competition, etc.

A serious place in strategic analysis is given to taking into account additional costs for improving quality and the time factor as sources of additional competitive advantage. According to prof. M.A. Vakhrushina, “the goal of strategic analysis will be achieved only if long-term management decisions based on it make it possible to achieve adequacy between the requirements of the external environment and the capabilities of the organization.”

For successful strategic analysis, in our opinion, it is important not only to formulate the very concept of “strategic analysis”, but also to establish its goals, objectives, objects and other elements. All these concepts are summarized and presented in table. 1.

Table 1

Essence, goals, objectives, methods of strategic analysis


Essence	A type of comprehensive economic analysis of economic activity that studies economic phenomena and processes from the perspective of the future, i.e. prospects for their development
Main goals	Providing management bodies of enterprises with information about possible ways to achieve certain results of economic activity in the future, determining objective patterns of development of economic processes, assessing the feasibility of certain planned decisions and their compliance with the internal logic of economic development
	Forecasting of economic activities. Scientific substantiation of promising solutions. Assessment of the expected implementation of long-term forecasts and long-term plans.
	Future results of the functioning of business segments
Subjects	Managers, analysts
	Forecasting methods based on time series: forecasting under the assumption that the values of previous levels of the series remain unchanged in the future, forecasting under the assumption that the average values of previous levels remain unchanged in the future, forecasting by the method of mathematical extrapolation, regression forecast modeling, forecasting by the method of isolating the components of a time series
	Exceeds 12 months
Main consumers	Enterprise management, owners
Degree of openness of information	Is a trade secret and is confidential

In conclusion, it should be noted that in countries with a market economy, characterized by a more stable external economic environment than in Russia, all higher value acquire methods of strategic accounting and analysis, functional cost accounting (ABC), the “target costing” (TC) system, strategic management cost management (SCM), as well as analysis based on the concept of strategic business units (SBU). The exceptional importance of strategic analysis and its prospects for a developing market economy necessitate the creation of a methodology for its implementation that takes into account the specifics of Russian conditions management.

Analysis in the narrow sense of the word, it is the division of a phenomenon or object into its component elements in order to study them as parts of the whole. Translated from Greek, “analysis” means division, dismemberment.

This division allows one to explore the inner essence of a phenomenon or object, determine the role and meaning of each element, and is accompanied by comments and judgments from the analyst.

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

Economic analysis is divided into financial and managerial (Fig. 1.1).

Financial (external) analysis supplies information primarily to those categories of users who do not directly manage the organization, but are interested in how successful its activities are (banks, suppliers, bondholders, investors, tax authorities, insurance companies, trade unions, etc.). The well-known limitations of financial analysis are explained by the content of the financial statements on the data on which it is based: firstly, it allows you to analyze only retrospective events, and secondly, its “openness” to external users means only the possibility of obtaining information, but not the availability of sources of achievements in business -activities. Management (internal) analysis is intended to compensate for financial shortcomings and allows internal users (managers of the organization and specialists of certain categories) to make informed decisions.

Management analysis- this is an analysis of business activities with the aim of making optimal management decisions, during which decisions are made the following main tasks:

· qualitative assessment of the reliability and completeness of the information used;

· analytical interpretation of information available in financial, management, statistical, production reporting to obtain reliable conclusions from the perspective of the main user groups;

· assessment of indicators and parameters of costs, income and financial results to justify management decisions;

· monitoring the development of activities to identify untapped opportunities to increase the competitiveness of the organization.

From correctness and effectiveness management analysis depends on the main result - profit, which then becomes an object financial analysis. That is, each of these types of analysis solves its own problem of a unified analysis strategy for the enterprise.

Management analysis carry out all services of the enterprise in order to obtain information necessary for planning, control and management decisions, etc.

Management analysis integrates three types of internal analysis - retrospective , operational And perspective , - each of which is characterized by solving its own problems. The content of management analysis is presented in Fig. 1.2.

The first two directions (retrospective and operational analysis) were characteristic of internal analysis in a planned economy. The need to conduct a long-term analysis, which arose with the transition of Russian organizations to market economic conditions, takes internal analysis to a new quality, bringing it to the level of management analysis. While retrospective analysis answers the question: “How did it happen?”, the prerogative of forward-looking management analysis is to find an answer to the question: “What would happen if?” As part of the forward-looking analysis, it is worth highlighting short And strategic subspecies that have their own goals and methods.

Object of management analysis are economic entities.

Subject of management analysis- this is the person directly carrying out management analysis.

Subject of management analysis- these are the economic processes occurring in the enterprise, socio-economic efficiency and the results of its activities.

The main purpose of management analysis- this is information support for making informed management decisions.

Motivation (from lat. movere) - motivation to action; a psychophysiological process that controls human behavior, setting its direction, organization, activity and stability; a person's ability to actively satisfy their needs.

The traditional approach to motivation is based on the belief that employees are merely resources, assets that must perform effectively. But since the Industrial Revolution, our society has become increasingly complex. Technological progress has radically changed people's attitudes towards work and their daily existence. As a result, the manager is faced every day with how to motivate the activities of employees, i.e. how to direct their energy to do a specific job.

Personal satisfaction from a job well done and pride in the fruits of their labor instilled a sense of purpose in workers. This is no less important than money (from the point of view of work motivation). Managers have always been interested in the conditions under which a person is motivated to work on someone else’s assignment. This interest increased as the subordinate's personal freedoms expanded and he became a partial co-entrepreneur. The freer a person becomes, the more important it is for him to understand what motivates him and what makes him bring more benefit.

A person who has acquired knowledge and skills in the process of training, advanced training and accumulation of production experience wants to apply his skills in work. And the more he succeeds, the more more degree his satisfaction, and, accordingly, the degree of expression of motives. In this case, the employee considers the goals of the organization to be his goals.

A person’s desire to realize himself in his business is undeniable: that’s the way he is made. Where management and labor organization provide employees with such an opportunity, their work will be highly effective and their motivation to work will be high. Consequently, motivating employees means touching on their important interests, giving them a chance to realize themselves in the process of work.

Modern theories of motivation. Various theories of psychological and organizational-economic directions in the study of motivation can be divided into two groups:

Process theories of motivation are more modern theories based primarily on determining how people behave taking into account upbringing and cognition (expectancy theory, equity theory and Porter-Lawler model of motivation).

Although these theories differ on a number of issues, they are not mutually exclusive. Since the structure of a person’s needs is determined by his place in the organization or previously acquired experience, we can say that there is no single one for motivation. the best way(theories). What works best for motivating some people may not work for others.

According to Maslow's theory, all needs can be arranged in the form of a strict hierarchical structure (Fig. 3.3). By this, he wanted to show that lower-level needs require satisfaction and, therefore, influence human behavior faster than higher-level needs begin to affect motivation.

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When developing an enterprise strategy, managers must examine not only the external environment, but also the situation within the enterprise. It is necessary to identify those internal variables that can be considered as strengths and weaknesses of the enterprise, evaluate their importance and establish which of these variables can become the basis competitive advantages. For this purpose, a management analysis of the enterprise's activities is carried out.

Management analysisis a process of comprehensive analysis of the internal resources and capabilities of an enterprise, aimed at assessing the current state of the business, its strengths and weaknesses, identification of strategic problems. The ultimate goal of management analysis is to provide information to managers and other stakeholders to make adequate strategic decisions, select a strategy that to the greatest extent corresponds to the future of the enterprise. In fact, management analysis is the second part of SWOT analysis, associated with identifying the strengths and weaknesses of the enterprise.

Separation strategic analysis into two parts (analysis of the external environment and management analysis) due to the fact that different services of the enterprise should be responsible for their implementation. If analysis of the external environment is a marketing function, then management analysis is not strictly assigned to the functional services of the enterprise. So far, only commercial banks have a special structure partially responsible for management analysis - the internal audit service.

IN modern literature in management, various terms are used to refer to the process of analyzing the internal resources and capabilities of an enterprise: it is called analysis of the enterprise's activities, internal analysis, introspection, business diagnostics, problem analysis, managerial or organizational diagnostics. It seems to us that the issue is not so much in terminology, but in different understandings of the essence and purpose of this process. Management analysis is part of strategic management, aimed at identifying and detailed understanding of strategically important aspects of the enterprise's activities and strategic problems.

In the process of such analysis, it is necessary to identify the compliance of the internal resources and capabilities of the enterprise with the strategic objectives of ensuring and maintaining the competitive advantages of the enterprise, and with the objectives of meeting future market needs. Consequently, having an internal orientation towards the object ( internal activities enterprises), management analysis is nevertheless focused on the requirements of the external environment. A focus on the future, on compliance with external requirements and strategic objectives of the enterprise, distinguishes management analysis from the analysis of economic activity that existed in the Soviet period.

The need for management analysis determined by several factors:

First of all, it is necessary when developing a development strategy enterprises and in general for the implementation of effective management, since it is important stage management cycle;

Secondly, it is necessary for attractiveness ratings enterprises, from the point of view of an external investor, determining the position of the enterprise in national and other ratings;

Thirdly, management analysis allows identify reserves and capabilities of the enterprise, determine the directions for adapting the internal capabilities of the enterprise to changes in external environmental conditions.

According to B. Karlof, as a result of conducting an internal analysis of an enterprise, a number of points can be identified:

The enterprise overestimates or, conversely, underestimates itself;

Does it overestimate or underestimate its competitors;

Which market requirements does it attach too much or, conversely, too little importance to?

And the results of the analysis should make the enterprise personnel understand and accept the need for change. The importance and necessity of management analysis is also determined by a change in the management paradigm in a transition economy: a gradual transition from production to marketing orientation of management, combined with a change in planning logic. IN modern conditions When enterprises are limited in their ability to expand resource potential, an analysis of the internal capabilities and resources of the enterprise should become the starting point for developing an enterprise strategy and planning its activities. This planning logic “from resources to strategy” is most adequate to the operating conditions of Russian enterprises.

The most difficult methodological problem in management analysis is the definition range of analyzed indicators. Americans T. Peters and R. Waterman note: “The inherent weakness of the analytical approach to making business (commercial) decisions is that people analyze what is easiest to analyze, spend most of their time on it and more or less ignore everything else.” . Information technologies have significantly expanded the capabilities of managers in terms of accounting and analysis of a large number of interrelated factors. At the same time, they also revealed the problems of limited human capabilities in perceiving diverse information. The famous American economist Herbert A. Simon, analyzing the processes of making managerial decisions, notes that almost always a person uses limited information and limited computing capabilities to solve emerging problems.

Therefore, he proposes to consider manager's attention as a limited resource influencing the process of making management decisions. Any economic system, like a person, behaves as a system of sequential information processing, capable of doing only one thing at a time. In the process of government, "it is necessary to call attention to one or two key issues; other issues, however urgent, must wait their turn to be placed on the agenda... It is useless to talk about the rationality of choice in public affairs without taking into account what procedures are available for the rational ranking of issues on the agenda, and without regard to the indirect consequences of actions taken to achieve specific goals or solve specific problems."

Further, G. Simon notes that the following can be stated about organizations: “The number of factors potentially related to the effectiveness of an organization is so large that at any given time only some of the most obvious of them can be taken into account. The set of these factors taken into account is constantly changing as new situations arise under the influence of external and internal circumstances.” Based on this, we can say that the specific list of indicators, resources and areas of activity that must be analyzed changes as the operating conditions of the enterprise change.

I. N. Gerchikova identifies two areas of economic analysis at the enterprise and, accordingly, two groups of indicators:

Indicators characterizing the economic potential of the company;

Indicators characterizing the economic activities of the company.

Obviously, in management analysis we are talking about assessing the economic potential of an enterprise, comparing it with other companies, and determining the company’s place in the ranking system at the national and international level. Such indicators usually include the assets of the enterprise, sales volume, gross or net profit, the number of employees, and the scientific and technical potential of the enterprise.

So, American business magazine Fortune and English Economist use such evaluation criteria when ranking the best companies. Americans involve in this assessment over 8 thousand of the most competent specialists - economists and entrepreneurs, who evaluate enterprises according to the submitted criteria on a 10-point scale.

1. Quality of management.

2. The quality of goods and services produced.

3. Financial condition enterprises.

4. Quality of marketing.

5. The ability to attract talented people, promote their development and assign them to the company.

6. Long-term investments.

7. Ability to innovate.

8. Responsibility to society and nature.

Conducts rating assessments of Russian enterprises and banks magazine "Expert". As main criteria To include an enterprise in the Expert-200 list, the volume of product sales and the market value (capitalization) of the company were selected. To complete the picture, other indicators are also used: profit, number of employees, stock market parameters. The Siberian Interbank Currency Exchange, together with the investment company "RIF" and the West Siberian Privatization Center, compiles the ratings of Siberian enterprises "Siberia-100". The performance of enterprises is assessed using the following generally accepted indicators (Table 4.1).

Management process- a continuous, targeted socio-economic and organizational-technical process, carried out using various methods and technical means to achieve the objectives.

The main goal of the management system is to provide the conditions necessary for the implementation of the set goals, and among them, a decisive place is given to economic methods of targeted influence on the control object.

The control system distinguishes between control and controlled systems:

o control system - a set of bodies, means, tools and management methods;
o controlled system - most often a production and commercial process.

The control and controlled systems are interconnected and represent a closed control loop. In turn, management can be considered as the process of influence of governing bodies on material production using certain methods.

Management, being an information process, usually remains unchanged in the structure of operations. Such operations include:

o receiving, processing, storing information;
o development of a management decision;
o transfer of control action to the object;
o execution control;
o analysis of impact results decision taken. The management process is divided into main and service functions (Fig. 1.1).

Rice. 1.1. Control Process Functions

The planning function includes long-term, current and operational planning. At the same time, all types of work are carried out in interconnected stages: assessment of the external situation; determining demand for products; creation of a system of connections and formation of information flows for planning; determination of main goals and objectives; development general plans for a long period, current plans. Operational planning complements current planning and is associated with the development of plans for short periods of time.

The organization function ensures the formation of spatiotemporal deviations and proportions in the use of material elements of production and labor.

The control function follows accounting and includes regular and periodic control, which is manifested in the identification and selection of data reflecting the implementation of planned targets, standards and deviations from them.

Regulation is a function of the control system, which ensures the direction of the activity of the control object in accordance with the plan. Its role is expressed in correction, thanks to which random deviations of the system are eliminated. Depending on the objects, the regulation of inventories, production costs, and schedules is distinguished.

The accounting function is designed to reflect the results of the production and economic activities of the enterprise, provide data on the state of the control object for a certain period and includes accounting, statistical, and operational accounting. The responsibilities of an accountant include: organization and maintenance of accounting, planning and control, internal and external reporting, assessment and consulting, work with taxes, accounting and control of assets, economic assessment and in-depth analysis. The accountant must know the needs of managers different levels, improve accounting work techniques so as to fully contribute to solving management problems.

Management analysis as a function of the management system includes an assessment of internal and external factors of the current situation, general trends in the development of economic processes, possible reserves for increasing production efficiency; provides for assessing the degree of tension and implementation of the plan for all types of indicators, studying the progress of the operational implementation of the plan, disturbing causes, and ways to eliminate them.

Management analysis, based on accounting data, forms the basis for sound planning, precedes planning, completes the implementation of the plan and proceeds during its operational implementation.

Analysis is closely related to accounting and control. Accounting carries information about the state of the control object. Control is based on a comparison of accounting information with regulatory information and involves audit and administrative sanctions. If control establishes only the fact of the deviation itself, then the task of analysis, using the data accumulated by accounting and control, is to study:

o patterns of deviations, their stability;
o factors that caused their specific causes;
o the size of possible reserves when eliminating disturbing influences;
o possible ways to realize reserves;
o their effectiveness;
o development prospects.

The tasks of management analysis are much broader than control functions.

Management analysis is an important element of the management system. It is designed to provide the management apparatus of an organization or enterprise with the information necessary to manage and control the activities of the organization and to assist the management apparatus in performing its functions.

Analysis represents the content side of the process of managing an organization. It serves as a tool for preparing a management decision.

The optimality of management decisions depends on policy development different directions activities of the enterprise:

o quality of management analysis;
o development of accounting and tax policies;
o developing directions of credit policy;
o quality of management of working capital, accounts payable and receivable;
o cost analysis and management, including the choice of depreciation policy.

Developing a management decision (see Fig. 1.2) is one of the main tasks of the enterprise management process. Management analysis in the management process acts as

Rice. 1.2. Sequence of making a management decision

element of feedback between the control and controlled systems. The control body transmits command information to the control object, which, changing its state, through feedback informs the control body about the results of the command and about its own new state.

Feedback shows how certain management decisions affected the production and economic process, which makes it possible to search for alternative solutions and change the direction and methods of work. Feedback includes set techniques and relationships between people.

The feedback hierarchy in management analysis is built in such a way that operational management decisions are made at lower levels based on the maximum amount of data provided (Fig. 1.3).

Speaking about the role of management analysis in managing an organization, the following points should be highlighted. So, analysis:

o allows you to establish the basic patterns of enterprise development, identify internal and external factors, the stable or random nature of deviations and is a tool for sound planning;
o promotes better use of resources, identifying untapped opportunities, indicating directions for searching for reserves and ways to implement them;

Rice. 1.3.

o contributes to the education of the organization’s staff in the spirit of thrift and economy;
o influences the improvement of the enterprise’s self-sufficiency mechanism, as well as the management system itself, revealing its shortcomings, showing the way better organization management.

Based on the time aspect, in management analysis one can distinguish preliminary, current, subsequent and prospective types (see Fig. 1.4). Each of them is necessary for making management decisions by certain managers at a specific stage of the enterprise’s activities (see Fig. 1.5).

Management analysis reduces the uncertainty of the initial situation and the risk associated with choosing the right solution.

There are four main phases in the decision-making process.

1. Study of the initial position, collection and transmission of information about the actual state of the control object. This important aspect analytical work of management bodies, allowing to determine the current and future conditions in which the management object is located, and compare them with general goals in order to formulate the main problems of decisions.
2. Information processing, preparation and decision making. Comprehensive processing of information is carried out, comparison is made, reasons are clarified, and various

Rice. 1.4.

possible alternative options, criteria are determined. Projects are being developed, their feasibility studies are being carried out, and general goals and objectives are being determined while taking into account available resources. The task of economic analysis at this stage is to select the best option.

3. Organization and implementation of decisions, issuing commands to the control object to eliminate identified deviations.
4. Calculation and control of the implementation of decisions. The actual effectiveness of solutions is analyzed. One of the most important types of decisions is a plan, and economic analysis is a tool for justifying plans, selecting options, assessing the degree of their implementation and the factors that influenced the deviation from the plan.

It is necessary to distinguish between levels of decision making and, accordingly, the distribution of analytical information across these levels (see Fig. 1.6). At all levels of the system, decisions are made that are consistent with available information and production needs.

The enlarged model of the analytical support system (CAO) consists of blocks corresponding to management objects and processes of production and economic activity.

Rice. 1.5.

Rice. 1.6. Levels of Decision Making

Production and economic activities represents the overlay of processes on resources. The input is resources, material and material flows, which, passing through processes, including the production process, come out in the form of results (finished product, profit, financial transactions), completing the old cycle of processes and starting a new one.

In both control and managed systems, blocks of information are allocated in accordance with control objects.

Under control objects resources (means of labor, objects of labor, labor and wages, financial resources) and results (product of labor, costs, profits, financial transactions) are understood.

Production resources are:

A) means of labor :
- - buildings (industrial, residential, etc.),
- - structures and transmission devices (hydraulic, pipelines, power lines, etc.),
- - power machines and equipment (heating equipment, complex installations),
- - working machines (compressor machines, pumps, handling equipment),
- - vehicles (road transport, industrial transport, etc.),
- - measuring instruments (devices for electrical and magnetic measurements, optical, light and electron microscopes),
- - tools and devices (main tools, auxiliary tools);
b) objects of labor - fuel (solid, liquid); energy (electric, steam, water, compressed air); raw materials and supplies (basic and auxiliary); spare parts for repairs; container; low-value and high-wear items; semi-finished products (purchased);
V) labor resources - the number of employees of the enterprise by category, age, education, skill level; movement of numbers; working time, its losses; labor productivity in various measures; wage fund, its structure by category; composition of the wage fund, wage level;
G) financial resources - cash in the cash register, on the current account, in other payments; accounts receivable, accounts payable and other funds.

The results of production and economic activities are:

A) product of labor - finished products and industrial work outsourced; finished products - finished products; spare parts; cooperative supplies sold outside the main activity; semi-finished products and products of auxiliary workshops to the outside;
b) production efficiency indicators - cost of production; profit and profitability;
V) financial transactions - a cycle of operations that complete the use of resources at different stages of the circuit. This includes the formation of own working capital, the use of borrowed funds, accounts payable, the formation of various reserves, depreciation charges and targeted financing.

Processes of production and economic activity are:

A) supply - begins with the purchase of material assets and ends with their entry into production;
b) production - covers all operations, starting from the moment materials enter production and ending with the receipt of finished products at the enterprise warehouse;
V) sale - begins with the shipment of finished products and ends with the receipt of revenue to the company’s bank account, which ensures reimbursement of costs and the formation of net income;
G) distribution - begins from the moment of receipt of revenue and ends with the creation of prerequisites for the resumption of the production process, which are reflected in the distribution of part of the proceeds from sales for reimbursement material costs and replenishment of inventories and are thus completed with the start of a new supply cycle.