Stages of management analysis at various enterprises. Management analysis is the basis of the management process. The main tasks of management analysis are

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 economic analysis.

Question about content of 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.

Obviously, division accounting into financial (forming information for external users) and managerial (the data of which are intended mainly for managers of the organization) gives grounds to apply a similar approach to the classification of economic analysis.

The main task of external (financial) analysis is to assess financial condition and identifying ways to improve the efficiency of the company as a whole. Despite the importance of this type of analysis, its main disadvantage is the lack of efficiency. It does not allow managers to immediately evaluate the results achieved or calculate the effectiveness of individual activities. structural divisions, promptly use the information received in management purposes. These tasks are not the prerogative of external (financial) analysis; they 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.

Today, when enterprises operate at their own peril and risk, internal economic analysis must be supplemented with another qualitative characteristic. It's about about changes in its orientation in time. Company management needs economic analysis not only to select optimal management decisions in the present, but also to develop scenarios for future economic development.

About formation management accounting as systems, capable of fully realizing the tasks facing it, we can speak 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 from the sphere of actual to the field of predicted, expected indicators.

Economic analysis, like accounting, in modern conditions can no longer be directed only to the past, it must also be of a forward-looking nature. It is interesting that accounting and analysis were endowed with this property back in the 30s. last century. Thus, the famous scientist Johann Scher pointed out that cost accounting should pay attention “... not only to issues related to the present situation of the enterprise, but also to numerical data to resolve the issue of certain economic changes and reforms. For example: is it appropriate for this industrial enterprise move from selling to wholesalers within the country to direct export, or is it advisable to replace steam propulsion power with electric power, gas lighting with electric power, and a horse-drawn train park with cars? Is it profitable to introduce one or another new item of trade, replace one working machine with another, expand an enterprise, open a branch, hire traveling salesmen, spend large amounts of money on advertising?

Currently, such tasks can be implemented in a system of management analysis - internal economic analysis aimed at assessing both past and future business 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.

Scheme 1. Contents of management analysis

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 companies to market business 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 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 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 the segments entrepreneurial 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 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 business segmentation

So, in industries with continuous production information segments can be 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- type of 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 highlight 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, buyer 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. With such information, it is possible to assess the degree of use of material, labor and financial resources, build short-term forecasts of cost behavior at various production volumes. Predictive economic analysis is based on the dependence of cost behavior on changes business activity organizations. 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.

Management analysis methods are extremely diverse, which is explained by wide range the tasks facing him. 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 costs that are unchanged for management analysis variable expenses they are not.

Strategic management analysis is based on approaches and principles different from those discussed earlier: various factors determined by the state of the external environment (non-accounting sources of information) are taken into account - 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 of additional competitive advantage. 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.

management analysis solution

A modern management system is a complex and multifaceted process. In today's environment, most enterprises are characterized by the adoption management decisions as a reaction to current problems. This form of management gives rise to a number of contradictions between:

• - interests of the enterprise and fiscal interests of the state;
• - cost of money and profitability of production;
• - return on equity and profitability of financial markets;
• - interests of production and financial services, etc.

An important task of the enterprise is the transition to financial management economic activity based on analysis economic condition taking into account the setting of strategic goals for the enterprise, adequate to market conditions, and the search for ways to achieve them by solving tactical problems. The results of the financial and economic activities of an enterprise are of interest to both external market agents (consumers and producers, creditors, shareholders, investors) and internal ones (employees of administrative and management departments, enterprise managers, owners, etc.).

Effective management of a commercial organization requires the creation of an effective management service, the goals of which include: collection, processing and updating of technical, economic and planning accounting information; current, operational and strategic planning operational, investment and financial activities the organization and its individual structural business units; generalization of current information about the macroenvironment commercial organization, including information of a marketing, technical, technological and financial nature in order to assess the effectiveness of the activities of an economic entity and its structural business units (SBU); creation of an effective internal monitoring service to ensure effective control over the implementation of developed and approved strategic and operational-tactical plans of the organization and its structural divisions, analytical substantiation of practical decisions aimed at adjusting the activities of the organization’s structural divisions in order to increase their manageability and market capitalization.

Management analysis aims to transform economic and non-economic information into useful information for decision making. Logical processing, study, generalization of facts, their systematization, conclusions, proposals, search for reserves - all these are the tasks of management analysis, which is designed to ensure the validity of management decisions and increase its effectiveness.

Management analysis provides 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 an analysis of the degree of tension and implementation of the plan for all types of indicators, studying the progress prompt implementation plan, the negative causes affecting it, and ways to eliminate them.

Analysis is a tool for cognition of objects and phenomena of internal and environment, based on the analysis of the whole into its component parts and the study of their interrelation and interdependence.

Economic analysis is a system of specialized knowledge associated with the study of economic processes and phenomena in their interrelation, developing under the influence of objective and subjective factors.

Financial analysis is a part of economic analysis that represents a system of specialized knowledge associated with research financial situation organization and its financial results, formed under the influence of objective and subjective factors, based on financial reporting data.

Management analysis is a part of economic analysis, which is a system of specialized knowledge associated with the study of the resources of an enterprise in connection with its capabilities, which develop under the influence of objective and subjective factors, in order to increase the efficiency of financial results and develop tactical and strategic management.

The purpose of management analysis is to obtain key (the most informative) parameters that give an objective and most accurate picture of the economic, business condition and financial results of the enterprise.

The system of goals of management analysis is:

• - assessment of the enterprise’s place in a given business segment; determination of the organizational and technical capabilities of the enterprise; assessment of product competitiveness, market capacity;
• - analysis of resource opportunities for increasing production and sales through better use of means of labor, objects of labor, labor and financial resources;
• - analysis of possible results of production and sales of products and ways to speed up production and sales processes;
• - making decisions on the range and quality of products, launching new product samples into production;
• - development of a strategy for managing production costs by deviations, cost centers, and responsibilities;
• - choice of pricing policy;
• - analysis of the relationship between sales volume, costs and profits in order to manage the break-even of production.

The goal of the analysis is achieved as a result of solving a certain interrelated set of analytical problems.

The analytical task is a specification of the goals of the analysis, taking into account the organizational, informational, technical and methodological capabilities of the analysis.

The object of analysis is what the analysis is aimed at. Depending on the tasks set, the objects of management analysis can be: the activities of the enterprise as a whole, or production, or expenses, or financial results, or analysis of a market segment, or a comprehensive analysis of the efficiency of resource use, etc.

The subject of analysis is a person engaged in analytical work and preparing analytical reports (notes) for management, i.e. analyst.

Management analysis solves the following problems:

• - establishes the basic patterns of enterprise development;
• - reveals internal and external factors, stable or random nature of deviations and is a tool for sound planning;
• -promotes better use of resources, identifying untapped opportunities, indicating directions for searching for reserves and ways to implement them;
• -contributes to the education of the organization’s staff in the spirit of thrift and economy;
• - influences the improvement of the enterprise’s self-sufficiency mechanism, as well as the management system itself, revealing its shortcomings, indicating ways for better organization of management.

If accounting supplies information, then management analysis must turn it into information suitable for decision-making. Logical processing, causal study, generalization of facts, their systematization, conclusions, proposals, search for reserves - all these are the tasks of management analysis, which is designed to ensure the validity of the management decision and increase its efficiency.

Management analysis did not arise out of nowhere. It is methodologically linked to a number of other disciplines that provide significant contributions to the theory and methodology of management analysis.

Marketing, by definition, deals with the interaction between the enterprise and the free market. Over the past decade, more and more attention has been paid to strategic decisions. Tools and concepts such as brand equity, customer satisfaction, positioning, analysis life cycle product, global brand management, analysis and management of individual product categories and analysis of customer needs, create the potential to improve the process of analysis and management decision-making.

The most important contribution that finance and accounting made to management analysis is the analysis of the cost of created products, accounting for expenses and income, assessment of financial flows, concepts that should be taken into account when assessing the impact of strategy on the value of the enterprise. Another contribution is the rich body of research on diversification and mergers and acquisitions. Contribution financial disciplines Management analysis also consists of developing a risk concept and a risk management system.

Statistics is both a source of information and, to a large extent, a methodological apparatus for management analysis.

IN strategic management such an area is used economic theory, as an industry organization that applies concepts and concepts such as industry structure, market entry barriers, and strategic groups. In addition, the concept of transaction costs has been developed and used to analyze vertical integration. Finally, economic theorists have contributed to the concept of the experience curve, which plays an important role in strategy development.

Organization theorists have made significant contributions to solving the problem of compliance organizational structure enterprise, its culture and systems. They showed that inconsistency in this area can hinder the prosperity of the enterprise, and also developed many theories and guidelines for implementing the developed strategy.

The discipline of strategy development is not only increasingly intersecting with other disciplines, but is itself becoming more mature. Its maturity is indicated, in particular, by the large number of quantitative studies carried out, as well as the high degree of development of tools and methods.

And, of course, management analysis is closely related to other areas of economic analysis, which include the theory of economic analysis, financial analysis and investment analysis.

If you imagine a scheme for organizing management analysis, then its structure will depend on the strategic goals and tactical objectives of the enterprise’s development (Fig. 1.7).

Management analysis is aimed at identifying the internal resources and capabilities of the enterprise, assessing the current state of the business, and identifying strategic problems. The need for management analysis is determined by several factors:

firstly, it is necessary when developing an enterprise development strategy and in general for the implementation effective management, since it seems to be an important stage of the management cycle;

secondly, it is necessary to assess the attractiveness of the enterprise from the point of view of an external investor, determine the position of the enterprise in national and other ratings;

thirdly, management analysis allows us to identify the reserves and capabilities of the enterprise, determine the directions for adapting the internal capabilities of the enterprise to changes in environmental conditions. As a result of conducting an internal analysis of the enterprise, a number of points can be identified:

• - the enterprise overestimates or underestimates itself,
• - it overestimates or underestimates its competitors,
• - what market requirements it attaches too much or, conversely, little importance.

Rice. 1.7.

Management analysis differs from other types of analysis not only in goals, objects and objectives, but also in specific features inherent only to it. Features of management analysis include:

• o orientation of results to the management of the enterprise;
• o use of all possible sources of information;
• o lack of regulation from the outside;
• o a comprehensive study of all aspects of the organization’s activities;
• o integration of accounting, analysis, planning and decision-making;
• o maximum secrecy of analysis results in order to maintain trade secrets.

A kind of foundation on the basis of which a system of views on the phenomenon under study is formed, and subsequently on the organizational and methodological foundations of any research, are the initial provisions of a particular science or its direction (principles). The principles of management analysis can be considered:

• o objectivity results obtained on the basis of the conducted research;
• o their scientific validity;
• o consistency;
• o complexity analytical activities;
• o optimality to make rational management decisions;
• o principle lead allocation (when selecting the most appropriate options for management decisions);
• o efficiency obtaining output analytical data;
• o quantitative certainty;
• o clarity;
• o comparability (comparability) analysis results;
• o principle taking into account the specifics of the enterprise (industry and regional).

The principles of objectivity and scientific validity are characteristic of any type of research. Management analysis is no exception here. The analytical study itself should be carried out on the basis scientific research and proven methods, and its results must be objective. The analysis must be scientific in nature, i.e. is designed to take into account the requirements of economic laws, to use the achievements of scientific and technological progress and best practices. Objectivity is achieved through:

• o use of appropriate methods of analysis, selection of indicators characterizing the object of study;
• o attracting impartial analysts with appropriate training, level of knowledge and the necessary experience;
• o choosing a base (standard) for comparison.

The systems approach is an approach according to which the enterprise is viewed as a complex system operating in an environment open systems and consisting, in turn, of a number of subsystems. Systematicity ensures completeness and reality of conclusions. Each object under study is considered as a complex moving system consisting of a number of elements connected with each other and the external environment. The study of each object is carried out taking into account all the internal and external connections of its individual elements. The systems approach is closely related to the principle of complexity of analytical activities. Complexity means:

• o the need to analyze all the main elements of a specific financial and economic activity;
• o the obligation to study the financial and economic activities of the organization in connection with general economic phenomena and processes;
• o coverage of the entire main group of factors of an internal (in relation to the given organization) nature that influence it.

The principle of optimality is typical for conducting management analysis, since it allows, from various options for management decisions, to choose exactly the one that is optimal for the enterprise at a given moment in time. And the choice of this solution itself depends on the principle of identifying the leading link. The leading link (ranking factors) involves setting goals and establishing ways to achieve this goal. In this case, the main (leading) link is always identified, using methods of factor analysis and problem structuring. The leading link in management is associated with the strategic goal of business development and the chosen tactics in a specific reporting period.

The principle of analysis efficiency is aimed at reducing work completion time through the implementation of the principles rational organization partial processes (proportionality, parallelism, continuity, rhythm, etc.), coding and automation information support, improving the quality of information and analysis methods.

The principle of quantitative certainty involves a quantitative expression:

• - parameters and conditions for ensuring comparability and optimization alternative options management decision;
• - connections between the components of the management system;
• - the degree of uncertainty and risk when making decisions. The principle of comparability of analysis options presupposes the comparability of indicators in terms of volume, quality, timing, methods of obtaining information and conditions for using the objects of analysis and other conditions.

The principle of taking into account the specifics of an enterprise is a principle characteristic specifically of management analysis. The economic and economic activity of an enterprise depends on the form in which economic activity the enterprise operates and in what region it is located. A management decision made on the basis of the conclusions of management analysis must take these circumstances into account.

The stages of management analysis (Fig. 1.8) generally depend on the goals of the analysis, but the main ones can be identified among them.

Rice. 1.8.

• 1. Determining the goals and objectives of the analysis.
• 2. Search for alternative courses of action and choice optimal option.
• 3. Implementation of the optimal option.
• 4. Evaluation of plan implementation.
• 5. Comprehensive assessment of the effectiveness of decisions made.

Analysis of economic activities includes financial and management production analysis.

IN financial (external) process analysis, calculations are performed to determine:

1) absolute indicators profit, revenue, costs;

2) relative profitability indicators;

3) market stability, balance sheet liquidity, solvency of the organization;

4) efficiency of use of equity capital or borrowed money;

5) efficiency of capital advances (investment analysis);

6) economic parameters of the financial condition of the organization and the rating assessment of the issuing organization.

Subject managerial or intra-economic production analysis are:

1) justification of the business plan;

2) marketing system;

3) comprehensive economic analysis of the efficiency of economic activity;

4) technical and organizational level and other production conditions;

5) efficiency of use production resources;

6) production and sales of products;

7) the relationship between cost, production volume and profit.

Data-driven financial analysis financial statements, is external analysis and has the following features:

1) multiplicity of subjects of analysis (users of information);

2) diversity of goals and interests of the subjects of analysis;

3) availability of standard methods, accounting and reporting standards;

4) orientation of the analysis only to the public reporting of the organization;

5) maximum openness of the analysis results for users of information about the organization’s activities.

Features of management analysis include:

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

2) lack of regulation of analysis from outside;

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

4) integration of accounting, analysis, planning and decision-making;

5) confidentiality of the analysis results in order to maintain trade secrets.

Financial and management analysis information is based on data production accounting(accounting production costs). The technical side of production is not directly the subject of financial analysis, but financial indicators are studied in close interaction with the equipment and technology of production and its organization.

The level of financial indicators is influenced by natural conditions; This influence is most significant in agriculture and in the mining industry. The degree of use of natural resources also largely depends on the state of technology and organization of production and is studied along with indicators of the technical and organizational level of production. Financial indicators characterize the technical, organizational and natural conditions of production, as well as the social living conditions of production teams, the financial and economic conditions of the enterprise - the state of the financing, purchase and sale markets. The efficiency of use of production resources, in turn, is manifested:

1) in the volume and quality of produced and products sold;

2) in the amount of resources consumed for production, and therefore in the cost of production;

3) in the amount of resources used, i.e., fixed and working capital advanced for economic activities.

Users of economic information and subjects of economic analysis

Subjects of analysis There are both directly interested and indirectly interested in the activities of the enterprise information users. The first group of users includes owners of enterprise funds, lenders, suppliers, buyers, tax authorities, enterprise personnel and administration (management). Each subject of analysis studies information from his own position, based on his interests. It should be noted that only the management of the enterprise can deepen the analysis, using not only reporting data, but also data from the entire economic accounting system as part of management analysis carried out for management purposes. The second group of users of financial statements are the subjects of analysis, who, although not directly interested in the results of the enterprise’s activities, must, by agreement, protect the interests of the first group of information consumers. These are primarily audit firms, as well as consulting firms, stock exchanges, lawyers, the press, associations, trade unions, etc.

So, subjects of internal management analysis are only management and the auditors and consultants it engages. Information base management analysis is the entire system of information about the activities of the enterprise - about the technical preparation of production, regulatory and planning information, economic accounting, including operational, accounting and statistical data, external public financial and the entire system of intra-economic reporting, other types of information, including surveys of specialists, information from production meetings, press, etc.

Palette subjects of external financial analysis very diverse. But all these subjects of analysis can, as a rule, use only public financial reporting data on the activities of the enterprise. Standardization of financial accounting and public financial reporting is designed to protect the interests of all partners (correspondents) of the enterprise, while at the same time maintaining the commercial secret of the enterprise.

Internal management analysis is necessary for the management of the enterprise to make management decisions to improve the efficiency of business activities, and external financial analysis serves external users who act as independent subjects of economic analysis according to public reporting data.

Management analysis includes in its system not only production, but also financial analysis, without which the management of an enterprise cannot implement its financial strategy. Moreover, management’s capabilities in matters of financial analysis are again wider than those of external users of information. Feasibility studies of any commercial business (business plans) use methods of both production and financial analysis.

Such an analysis can be called a comprehensive management analysis. Management analysis aims to provide analytically made decisions in enterprise management, i.e. essentially comes down to justifying management decisions. The world's largest corporations and many regions, faced with increased competition in the context of globalization, are switching to modern technologies management accounting and analysis using all economic information (both internal and external) suitable for making business decisions. The bottom line is that financial and commodity flows, property and obligations (debts) and other indicators of economic activity are taken into account and analyzed not separately, but in a complex and on an automated basis. Modern business requires quick solutions to complex problems. Thus, comprehensive management analysis does not allow for overstocking, purchases at inflated prices, money “hanging” in accounts and, finally, radically limits the possibility of theft.

The concept of “management analysis” is broader than the concept of “comprehensive management analysis”. Management analysis includes both thematic analysis of individual indicators and aspects of economic activity, and comprehensive analysis for management purposes. Thematic analysis individual indicators or groups of indicators, individual aspects of economic activity (supply, production, sales), individual production and financial relations (investment, lending, rent, etc.) are carried out primarily for the purpose of regulation and operational management of economic activity as one of the main management functions. Thematic analysis can be predictive, prospective, or retrospective current analysis. The greatest impact of thematic analysis is achieved when it is conducted as component comprehensive analysis, taking into account its goals and in relation to other topics of analysis.

The information base for management analysis is all information about the activities of the enterprise: technical preparation of production, regulatory and planning documentation, operational accounting and statistical records, external financial reporting, etc.

Main tasks management analysis are:

assessment of the economic situation;

identification of positive and negative factors, as well as the causes of the current condition;

preparation of management decisions;

identification and mobilization of reserves for increasing the efficiency of economic activities.

Management analysis should provide a decision-making cycle, main stages which are:

defining goals and objectives;

searching for alternative courses of action and choosing the best option;

implementation of the optimal option;

comparison of the results obtained and planned indicators;

comprehensive assessment of the effectiveness of decisions made.

Thus, we can designate the following features of management analysis:

orientation of its results to the management of the enterprise;

use of all sources of information;

lack of regulation from the outside;

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

integration of accounting, analysis, planning and decision making;

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

Method of analysis for management purposes should include:

defining the goals and objectives of the analysis; a set of analysis indicators;

scheme, sequence and frequency of analysis; ways to obtain information;

list of organizational stages and distribution of responsibilities between enterprise services;

procedure for recording the analysis results.

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