The analysis of the enterprise's activities isobtaining a certain number of key parameters, through which you can see the most accurate picture of the financial condition, profits or losses, any changes in liabilities and assets, settlements with creditors and debtors. In this case, specialists should be interested in the current state of the organization, and the expected results of economic activity.
The basic principle of considering the relevantmaterial - deductive. However, it must be applied repeatedly. The analysis of the enterprise's activity reproduces the historical and logical sequence of various events and economic factors with the direction and force of their influence on the results obtained.
Proceeding from practice, economists have worked out some rules for reading reports, among which one can single out the main ones:
- horizontal analysis of the enterprise's activities, providing for comparison of specific reporting items with the previous period;
- Vertical analysis, which consists in determining the structure of the resulting financial indicators with determining the degree of influence of each of them on the overall indicator;
- trend analysis, represented by a comparisoneach separate reporting position with the corresponding results of previous periods and the definition of the trend with its isolation from individual characteristics and random influences of individual periods;
- analysis of relative indicators - the calculation of individual relations between certain positions with the definition of their interrelationships;
- comparison is made in comparison of similar results of the enterprise and its competitors, as well as with industry average data;
- Factor analysis involves considering the influence of certain circumstances on the outcome using stochastic and deterministic methods of research.
Among the main indicators that assessthe effectiveness of the organization's activities - the profitability (for example, investments), which is calculated by the ratio of net profit to the investments that are invested in the company. Conduct an evaluation of the effectiveness based on these calculations is possible only if the specialists have comparable data on similar firms.
The same can be said about the profitabilitythe activity of the enterprise, calculated as the ratio of net profit to costs. The cost analysis of the enterprise will become most effective if it is conducted in all areas of the economic activity of the enterprise.
It should also be noted that the assessment of only the financial indicators of the enterprise does not give a complete picture of its economic activities and does not allow diagnosing some problematic issues.