25. The two-level system of organization of the educational process includes ...
a) specialty (5 years);
b) bachelor's degree (4 years), master's degree (2 years);
c) combined (bachelor's / specialist's / master's degree).
26. Correlate the standards of generations with the years of their origin:
a) 1st generation standard; 1) from 2000-2010;
b) 2nd generation standard; 2) since 1990-2000;
c) 3rd generation standard. 3) since 2010
A-2, b-1, c-3.
27. Bologna process is .....
a) the process of convergence and harmonization of higher education systems European countries, with the goal of creating a single European area of higher education;
b) a dynamic component of the political system of society, or political system in motion and action;
c) consideration and resolution of civil cases;
d) divorce, division of property, deprivation of parental rights.
28. The analytical activities of the bachelor include:
a) collection of information necessary for making calculations;
b) analysis, evaluation, interpretation of the obtained results;
c) preparation of analytical reports and information reviews;
d) conducting pedagogical disciplines in the system of secondary vocational education and higher education.
29. Settlement and economic activities include:
a) preparation of initial data for the calculation of indicators characterizing the activities of subjects;
b) tax collection;
c) making calculations economic indicators, based on standard methods;
d) development of economic sections, plans, programs.
30. European space is......
a) a meeting of higher authorities;
b) a single European assembly in all countries participating in the Bologna process;
c) meeting of the parent committee;
d) meeting of shareholders.
31. Second generation standards have been in force since….
a) 2001;
b) 2002;
c) 2000;
d) 1999.
32. The totality of methods, ways and techniques of influencing the object of professional activity in order to change and transform it, is ...
a) type of specialty;
b) type of professional activity;
c) type of qualification;
d) type of specialization.
33. The totality of academic disciplines that have logical completeness in relation to the established goals and results of education and training is ...
a) module;
b) classes;
d) standardization.
34. A credit unit is ...
a) a measure of the complexity of the educational program;
b) a set of methods, methods and techniques;
c) a set of academic disciplines;
d) the totality of knowledge, skills and abilities.
35. Settlement and economic activity includes ...
a) preparation of initial data for calculations;
b) analysis, interpretation;
c) collection of information necessary for making calculations;
d) preparation of analytical data.
36. Organizational and managerial function includes ...
a) analysis, interpretation of the data obtained;
b) participation in the development of options for management decisions;
c) conducting statistical surveys;
d) collection of information necessary for making calculations.
37. Analytical, research activities include ...
a) processing of arrays of economic data in accordance with the task;
b) conducting statistical research;
c) preparation of analytical reports;
d) participation in the development of options for management decisions.
38. Technologies that are based on quantitative ratios in the economy are called ...
a) "Golden Ratio";
b) synthesis;
c) mirror technology;
d) module.
39. Type of activity, including conducting statistical surveys and questioning ...
a) accounting and economic;
b) pedagogical;
c) organizational and managerial;
D) research.
40. Match the types of professional activities of bachelors and their definitions:
B; 2) d; 3) in; 4) a
41. A module is ...
a) a holistic set of skills, knowledge, attitudes and experience (competencies) to be mastered, described in the form of requirements that the student must meet upon completion of the module, and representing constituent part more general function;
b) a functionally complete fragment of the program, designed as a separate file with source code or a named continuous part of it;
Analysis of the activities of the organization (enterprise) is based on the system of integrated use of planned and reporting indicators. The main sources of data for analysis are:
- planned (normative) information;
- accounting, reporting and non-systemic (one-time use) information;
- materials of inspections, meetings, information in the press and other data characterizing the production and economic activities of the enterprise.
Planned sources contain information about indicators that are subject to mandatory implementation. A special place in the planned information at industrial enterprises is occupied by material and energy balances, which make it possible to establish the consumption of each type of resource and its losses by production stages. Planned sources of information - planned targets set for the current analyzed period according to:
- product range;
- sales volume;
- the level of labor productivity;
- quality indicators of products;
- costs per ruble of marketable products;
- the absolute amount of profit, profitability, etc.
To accounting sources of information include: accounting and reporting, as well as selective accounting data - depending on the purpose and objectives of the analysis, the characteristics of the analyzed object. Accounting and reporting sources of information contain accounting, statistical and operational accounting data, operational information of planning, marketing departments, divisions of the main and auxiliary production, as well as logistics, which form information about the availability and movement of stocks (raw materials, materials, work in progress, finished goods, etc. .).
Depending on the purpose in the analysis economic activity annual, quarterly, monthly and current (daily, weekly, ten-day) reporting is used.
Extra-accounting sources of information(regulated economic activities) are divided into official documents (laws, decrees and resolutions, acts audits, materials of observations and surveys, resolutions of a higher organization, materials of internal and financial control, etc.); economic and legal materials (contracts, agreements, decisions of the judiciary and complaints); decisions of collective meetings; materials for the study of best practices (books of reviews and suggestions, decisions of production meetings, materials of exhibitions and sales, reports from periodicals, etc.); technological and technical documentation; business research materials (timing, photography and video filming, etc.). At the same time, special attention is paid to information received from employees of the organization (managers, specialists, sales managers, etc.) who are directly involved in production and economic activities.
The analysis will be more efficient and effective if general economic and socio-economic indicators are taken into account: information about the economics of the organization, the population and its composition, consumer demand, professional, demographic (sex, age composition population), etc. The above information allows you to supplement the analytical base, study the work of organizations in more depth and make competent management decisions.
2. The main sources of information for economic analysis.
Economic analysis is based on the system of economic information, which underlies the optimal management decisions.
The main sources of information are divided into sources of internal and external information.
Internal sources contain information about the volume, structure, speed of commodity production and circulation, the costs of industrial and commercial enterprises, losses, gross income, net profit and profitability. This information is contained in the current accounting registers and in periodic financial statements.
Financial statements are the main source for analyzing the financial position of an enterprise and consist of a balance sheet (contains information on non-current and current assets, equity and reserves, long- and short-term liabilities), income statement and statement of movements Money. In addition, explanations to the balance sheet and income statement are of great importance for economic analysis. It contains important information (at the beginning and end of the current period) about intangible assets by their individual types, fixed assets (by main items), leased fixed assets, types of financial investments, accounts receivable and accounts payable, on authorized, reserve and additional capital, on the number of shares joint-stock company, on the composition of reserves for future expenses and estimated reserves, and much more.
All of the above serves as a solid information base for the economic analysis of the economic activity of enterprises and other commercial structures. On their basis, one can judge the fulfillment of obligations, possible financial difficulties, etc. This information makes it possible to tentatively determine the boundaries of sales prices, establish a zone of commercial risk, a line of financial equilibrium, a critical point financial stability. In this regard, operational information is of great importance. So, in some foreign firms they make up a daily balance sheet.
The informational value of financial statements increases after they are checked by the audit service, which establishes the compliance of economic and financial transactions with applicable laws and regulations, as well as the correctness of accounting and the reliability of financial statements.
So, to analyze the formation of profits, the following sources are used: a business plan for the formation of profits, "Estimated balance of income and expenses formation", forms of financial statements No. 1 "Balance sheet of the enterprise", No. 2 "Profit and loss statement", No. 5F "Short report on financial results, etc.
The following sources are used to analyze the cost of production: data accounting: synthetic and analytical accounts, statements reflecting the costs of material, labor and money, order journals, if necessary, primary documents, etc.
For analysis labor resources the labor plan is used, f. No. 1-T “labor report”, f. No. 5-z "Report on the costs of production and sale of the company's products", f. No. 22 "Summary table of the main indicators that comprehensively characterize the economic activity of the enterprise", etc.
For the analysis of fixed assets of the enterprise, a plan of economic and social development, technical development plan, f. No. 1 "Balance of the enterprise", f. No. 3 "Appendix to the balance of the enterprise", F. No. 1-p "Report of the enterprise on products", etc.
External sources of information are reports and other documents provided to the enterprise by managers and marketers who monitor the market, the actions of competitors, changes in sales prices, and consumer requests. The provision of this information is the most difficult, since no one provides this information in advance and good professional skills and a fine sense of intuition are required to collect this information.
However, despite the constant increase in the volume of information, there is a lack of it for making managerial decisions, so there is a need to study the information flow in order to eliminate redundant data and supplement the data necessary for decision-making.
Quantitative and qualitative indicators of production.
Quantitative indicators are any indicators expressed both in conditionally natural units (pieces, meters, kilograms, etc.), and in monetary units. This is the number of workers, the number of products, the number of days worked, hours worked, the number of fixed assets, etc.
Qualitative indicators- this is the return on assets, capital intensity, capital-labor ratio, labor productivity, profitability, material, labor intensity, etc.
Industry, regional reserves.
All available reserves can be divided into three groups: sectoral, regional, national.
Industry reserves are reserves that can only be identified at the industry level. For example, the breeding of new varieties of crops, animal breeds, the development of new systems, machines, technologies, improvements in product designs. The search for these reserves is the competence of industry associations, ministries, associations.
Regional reserves can be identified and used within a geographic region (use of local raw materials and fuel, energy resources, centralization of auxiliary industries).
The national reserves include the elimination of disproportions in the development of various industries, changes in ownership, management systems national economy.
Profit increase reserves
Profit growth is possible by increasing the volume of product sales, reducing the cost of its production and sale, preventing non-operating losses, and improving the structure of products.
Reserves at the stage of supply, marketing.
At the stage of production supply, the largest reserves for reducing the cost of production are laid. At this stage is:
Studying the need for a product, its properties, which helps to determine the quantity and quality of products that need to be produced.
· Design development.
· Development of production technology.
· Pre-production.
Thus, there are reserves for increasing production efficiency by improving the design of the product, improving technology, and using cheaper raw materials.
At the marketing stage, we find reserves by preventing product losses on the way from the manufacturer to the consumer, reducing the costs associated with storage, transportation, and sale of products.
Other principles for classifying reserves.
1 According to the stages of the reproduction process, reserves are distinguished:
· In the field of production;
· In the field of circulation.
2 By types of resources are distinguished: reserves associated with the most complete and efficient use of land, fixed assets, objects of labor, labor resources.
3. According to the level of cost intensity of the development of reserves:
Reserves by reducing the loss of raw materials and finished products usually cost the least.
· Reserves associated with the introduction of scientific achievements and best practices without a radical reconstruction of production require significant costs.
· Reserves that require huge expenditures are associated with the reconstruction and technological re-equipment of production.
Sources of information planned, extra-accounting.
All data sources are divided into planned, accounting and non-accounting.
Planned sources include all types of plans that are developed at the enterprise (perspective, current, operational, self-supporting tasks, technological maps), as well as normative materials, estimates, price tags, project assignments, etc.
Sources of accounting information are all data that contain documents of accounting, statistical and operational accounting, as well as all types of reporting, primary accounting documentation.
The leading role in the information support of the analysis belongs to accounting and reporting, where economic phenomena, processes, and their results are most fully reflected. Timely and complete analysis of the data available in accounting documents (primary and summary) and reporting ensures that the necessary measures are taken to improve the implementation of plans and achieve better business results.
Statistical accounting data, which contain a quantitative description of mass phenomena and processes, are used for in-depth study and understanding of interrelations, and identification of economic patterns.
Operational accounting and reporting contribute to a more efficient provision of analysis with the necessary data (for example, on the production and shipment of products, on the state of inventories) in comparison with statistics or accounting, and thereby create conditions for improving the efficiency of analytical research.
With the expansion of computer technology, new machine sources of information also appeared. These include data that is contained in the computer's RAM, on floppy disks, and also issued in the form of various machine programs.
Non-accounting sources of information include documents that regulate economic activity, as well as data that are not related to those listed above. These include the following documents:
1) Official documents that a business entity is required to use in its activities: laws of the state, presidential decrees, decrees of the government and local authorities, orders of higher authorities, acts of audits and inspections, orders and orders of the heads of the enterprise.
2) Economic and legal documents: contracts, agreements, decisions of arbitration and judicial bodies, complaints.
3) Decisions of general meetings of the collective, the council of the labor collective of the enterprise as a whole or its individual subdivisions.
4) Good practice study materials obtained from various sources of information (Internet, radio, television, newspapers, etc.).
5) Technical and technological documentation.
6) Materials of special surveys of the state of production at individual workplaces (timing, photography, etc.).
7) Oral information obtained during meetings with members of your team or representatives of other enterprises.
Information classification:
1. In relation to the object of study, information can be internal and external. The system of internal information is the data of statistical accounting, operational accounting and reporting, planning data, regulatory data developed at the enterprise, etc. The system of external information is the data of statistical collections, periodicals and special publications, conferences, business meetings, official, economic and legal documents, etc.
2. In relation to the subject of research, information is divided into basic and auxiliary, necessary for a more complete characterization of the subject area under study.
3. According to the frequency of receipt, analytical information is divided into regular and episodic. Sources of regular information include planning and accounting data. Episodic information is generated as needed, such as information about a new competitor.
Regular information, in turn, is classified into constant, retaining its value for a long time (codes, ciphers, chart of accounts, etc.), conditionally constant, retaining its value for a certain period of time (plan indicators, standards) and a variable characterizing frequent change of events (reporting data on the state of the analyzed object on a certain date).
4. In relation to the processing process, information can be classified as primary (data from primary accounting, inventories, surveys) and secondary, which has passed a certain stage of processing and transformation (reporting, market reviews, etc.).
Calculate the influence of factors on the volume of output by the method of absolute deviations:
1) Change in the number of workers;
2) Changes in the number of working days;
3) Changes in the average daily output of one worker.
| Indicators | Base period | Reporting period |
| Output, thousand rubles | 3000 | 3500 |
| Average headcount, people | 25 | 23 |
| Average number of workers, pers. | 20 | 19 |
| The total number of days worked by all workers, man-days. | 5625 | 5290 |
| The total number of hours worked by all workers, man-hours. | 45000 | 39675 |
| Share of workers in total headcount | define | |
| Number of days worked by one worker for the period | ||
| Working hours in the period | ||
| Average annual output of 1 worker, thousand rubles | ||
| Average annual output of 1 worker, thousand rubles | ||
| Average daily output of 1 worker, thousand rubles | ||
| Average hourly output of 1 worker, thousand rubles | ||
1. The share of workers in the total number of personnel (D) is determined by the ratio of the number of workers (a) to the total number of employees (P).
Sources of information ensure the completeness of the initial data for analysis.
In relation to the enterprise external and domestic
External sources of information are formed outside the enterprise. This:
1. Regulatory legal acts (Laws, Decrees of the President, Decrees of the Government and local authorities).
2. Regulatory information of departments (Central Bank, FCSM, natural monopolies, etc.).
3. Statistical collections;
4. Reference and analytical information.
5. Reporting of other economic entities (financial and accounting, statistical, etc.).
6. Other sources.
Internal sources of information are formed within the enterprise.
According to the method of formation sources of information are divided into accounting and off-record.
TO accounting sources of information include: reporting of all types internal accounting, accounting registers, primary accounting documents, electronic databases of accounting data.
Extra-accounting sources of information include the following:
1) Materials, acts, conclusions:
Internal and external audit;
Intradepartmental and interdepartmental audits;
Activity checks tax service, credit institutions, territorial agencies for financial recovery, etc.;
Laboratory and medical and sanitary control;
professional consulting firms;
Print, media, Internet;
Regional departments of statistics;
Personal contacts with performers.
2) Technical and technological documentation.
3) Data from special surveys.
4) Memos, correspondence with contractors.
6) Planning and normative sources of information: materials of plans being developed; standards, estimates, price tags; design assignments.
The quality of economic analysis is determined by the quality of the initial economic information and the quality of its processing. At present, in connection with a radical reorientation of economic theory and practice, the system of economic indicators is being transformed, and the requirements for accounting and other sources of information are changing.
The quality of the initial information in the analysis is assessed according to four main criteria:
Completeness (with a minimum volume);
Reliability;
Timeliness of formation;
Possibility of use.
The quality of the source information, in turn, depends on:
Quality and completeness of accounting information;
The quality and completeness of internal information, including regulatory information (availability, regulation in legislation and methods, completeness).
The quality of the accounting policy.
Accounting policy directly affects the value of accounting and target indicators, which are calculated using similar methods. Accounting policy is a set of accounting methods: primary observation, cost measurement, grouping and final generalization.
The main points of the accounting policy include:
Recognition of the fact of economic life;
Evaluation (choosing a method for evaluating types of property and liabilities).
Basic elements of accounting policy:
1. Working chart of accounts, including synthetic and analytical accounts.
2. Forms of primary accounting documents (standard and internal).
3. Methods for assessing types of property and liabilities.
4. The procedure for conducting an inventory of property and liabilities.
5. Rules of workflow and technologies for processing accounting information.
6. The order of control over business transactions, as well as other decisions necessary for the organization of accounting.
External (accounting tax)
Accounting policy:
internal(financial and managerial,
controlling)
Externalaccounting policy is of paramount importance for effective tax policy, for its optimization, for investment and credit attractiveness.
For example, financial results organization directly depends on the alternative chosen by the enterprise, established in PBU, namely:
1) method of depreciation calculation;
2) a method for estimating stocks of material resources;
3) method of evaluation of work in progress;
4) a method for evaluating the remains of finished products;
5) the method of reflection in accounting and reporting of revenue for products.
Internal accounting policy is necessary for the formation and justification of financial and economic decisions of a strategic and tactical nature.
The internal accounting policy is fixed in the form of an internal company regulation, which is developed by the controlling service.
A prerequisite for the analysis is a thorough check of the materials involved in the analysis. This is one of the important stages of analytical work.
The following control procedures may be used:
Checking arithmetic calculations;
Selective inventory;
Checking the logical and informational linkage of reporting forms, registers;
Verification of compliance with accounting rules and procedures;
Tracing - verification of some primary documents, in particular on atypical articles and events.
An important factor affecting the quality of analysis in modern conditions is quality of information processing. It is provided by: the methods used for the analysis, the level of its technical and software, qualifications of specialists.
Economic reporting at the enterprise aims to provide the management of the organization with the necessary information. Information is necessary for both monitoring and decision-making based on the results of this activity. All sources of economic information can be divided into two types: accounting and non-accounting.
Accounting sources of information.
Accounting sources of information include:
- Accounting data. These data most fully and objectively reflect the economic activity of the enterprise. This is achieved due to the fact that the data are formed by the method of continuous, continuous observation, strict documentation of all business transactions at the enterprise.
- Statistical data. Statistical data is largely based on information from accounting, but thanks to specific methods of observation, they allow reflecting phenomena and processes not only from a quantitative, but also from a qualitative side.
- operational accounting data. Such data appear in certain areas of the economic activity of the enterprise. Unlike other accounting sources of information (accounting and statistical accounting), they provide a quick receipt of the necessary information. For the current management of processes in the enterprise, such information is invaluable.
- Selective credentials. This is data that allows you to detail the data of accounting and statistical accounting. These data are based on primary documents.
Non-accounting sources of information include:
- Technical and technological information. The source of this information are, drawings, specifications,.
- Regulatory information. This includes a large amount of information used by economists:,.
- Materials of meetings, planning meetings, sessions, meetings. At such meetings, decisions are made, tasks are set, and planned actions are analyzed.
- Service, explanatory, memos. Report facts about the activities of the enterprise.
- Correspondence with various organizations: financial, tax, supervisory authorities.
- Materials received as a result of personal contacts with performers.
- Materials of external and internal inspections and audits.