for qualitative assessment of the results of economic activity of the enterprise used economic analysis.It is necessary to clearly distinguish between the two concepts of economic analysis "methodology" and "methods".
The methodology is considered to be the creation of an original model of the relationship between performance indicators and factors affecting these results.
Unlike methodology, methods of economic analysis and contribute to a comprehensive study of the impact of certain factors on the success of the company, followed by a generalization of the resulting figures.
As a tool, basically, a special system of indicators characterizing the economic activity of the enterprise and allows to increase the production efficiency.
main methods of economic analysis based on knowledge of basic sciences, economics, statistics and mathematics.
to economic methods include:
- the grouping of similar indicators for the study of relationships in complex phenomena;
- the comparison is done by comparing the analyzed data;
- balance method, which consists in comparing the two figures, and bring them to the conventional balance;
- a graphical way.
Statistical methods involve the use of economic analysis of these methods:
- relative values (percentage share of index coefficient) - average values;
- absolute differences - to change the result is calculated as the product of the deviation of the analyzed factors and baseline (or reporting) the value of the second factor;
- chain substitutions, which provides for payment the intermediate value of the total figure by the gradual replacement of the basic values of the indicators in the reporting.
statistical methods of economic analysis, in addition to those listed above, can be attributed coefficient and index methods, the construction of a number of variations.Coefficient method is widely used in the economic analysis together with the factor analysis and presented the system of relative indicators of financial statements (basically the balance sheet and profit and loss account).
index method based on the relative values determined by the ratio of the actual data in the reporting period the corresponding figure of the base period (or, to the planned).
method of regression and correlation analysis is used in statistics and mathematics.With its use is determined by the relationship between measures that are not in a functional relationship.
Mathematical Methods include mathematical programming, simulation (matrix calculus, the theory of inter-branch balance) and various research methods (eg, game theory).
economic analysis is considered to be primarily a factor analysis.Factor analysis provides the transition from the initial definition of the ultimate factor (required) factor system.At the same time it carried out the full combination of factors that have a greater or lesser degree of influence on the financial results of the company.
All of the methods of economic analysis can be used in combination during a full analysis of the business entity.From the outset, for the analysis of the financial statements indicators used grouping method, a comparison of these parameters and their graphic representation.But the study of patterns of development of the analyzed objects is carried out with the use of statistical methods for analyzing time series.
