The analysis of financial activity of the enterprise is carried out according to the balance sheet, the report on financial results and their use (form 2) the annex to balance. These documents are submitted in the appendix
quick, it is carried out right after commission of economic operations for expeditious identification of shortcomings of process financially – economic activity. Its purpose is ensuring function of management – regulation.
The essence of this reception is that the compared indicators have to be compared on a number of signs: to the volume, nature of activity, work periods, units of measure. Thus it is necessary to carry out recalculation of indicators for their comparability.
The received work shows the amount of influence of this factor on a deviation of the actual set of indicators of the plan. At first substitute quantitative indices, and then qualitative. Those factors which affected negatively set of indicators, is a reserve of its improvement on condition of elimination of its negative influence.
The operational analysis is carried out usually on the following groups of indicators: shipment and product sales; use of labor, production equipment and material resources: prime cost; profit and profitability; solvency. In the operational analysis research of natural indicators is made, in calculations relative inaccuracy is allowed since there is no complete process.
The financial condition of the enterprise is characterized by system of the indicators reflecting existence, placement, use of financial resources a and all production economic activity of the enterprise.