2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
The relevance of economic analysis is determined by several circumstances. First of all, it is connected with the specifics of the conditions in which the economic system is developing today. At present, it is necessary to study the regularities of the functioning of the market model and the organization of the financial and economic activities of companies.
Key issues
Today, economic conditions require enterprises to increase the productivity of production, the competitiveness of services and goods, the use of advanced scientific and technological achievements, forms of management, overcoming mismanagement, and activating entrepreneurship. In the implementation of these tasks, analysis and the set of indicators used in it acquire a key role. They are studied for an objective assessment of the results of the company's work and its subsequent improvement, rational use of resources.
Research needed
Improvement of the management system in production is largely associated with the development of economic analysis techniques. Its purpose is to study the work of enterprises and their associations, which act as key links in the national economic complex. Experts see the only correct way to implement the tasks set in mastering scientific computational and analytical methods. There are enough of them. However, grouping and comparison methods are considered one of the most effective. Consider their specifics.
General characteristics
The grouping method in the analysis is used in the study of dependence in complex processes, the characteristics of which are expressed in homogeneous indicators and different values. For example, a description of the equipment fleet by location, service life, shift ratio, and so on. Data grouping methods provide a primary generalization of information. With their help, information is displayed in a more organized form. Thanks to them, summary values for the population can be correlated with indicators for groups. As a result, it becomes possible to compare, study the causes of differences between categories, explore the relationship of features. The grouping method makes it possible to draw a conclusion about the structure of the complex and the role of its individual elements. It is he who forms the basis for the subsequent summary and study of information.
Key destinations
The method of economic groupings allows you to evaluate the effectiveness of the use of labor, material, financial resources. Within the framework of an industrial enterprise, for example, in this aspect, the effectiveness of the application is studied:
- Objects and means of labor, structures, buildings, tools, materials, technological equipment and raw materials.
- Live labor force. As criteria forthis is the number and professional composition of employees, belonging to the main, auxiliary or managerial personnel, productivity, etc.
- Financial resources. In particular, fixed and current assets, as well as equity and borrowed capital are examined.
The importance of the grouping method cannot be overestimated. It is used to solve rather complex problems. The initial data providing the basis for calculating indicators, and the study itself, which uses the grouping method - statistics, accounting and other reporting.
Specifics
The grouping method is a division of the mass of the studied complex of objects into qualitatively homogeneous categories according to certain criteria. This method provides a scientifically based classification of phenomena. The method of statistical grouping is mainly used for generalization and typification of processes and phenomena. Directly in assessing the effectiveness of the enterprise, this method performs a slightly different task. The method of analytical groupings, in particular, helps to clarify the meaning of average indicators, reflect the role of individual values in them, and identify the relationship between parameters. When evaluating the effectiveness of an enterprise, the choice of a method for its implementation depends on the nature of the tasks being solved. According to this criterion, structural, typological and factor methods of research are distinguished. Consider them.
Typologicalmodel
This grouping method consists in identifying homogeneous categories in a qualitatively heterogeneous complex. When using it, special attention must be paid to the selection of a feature through which differentiation will be carried out. Considering that the relevance of the grouping is associated primarily with the presence of qualitative differences between phenomena, the initial task will be to isolate in the mass process those components that are homogeneous in terms of conditions and state of development, in which there are the same patterns of influence of factors. For example, earlier in the field of agricultural and tractor engineering, classification and research were carried out for similar enterprises and types of production. Grouping and comparison methods were used in the study of blacksmithing, cold stamping, mechanical and heat treatment, assembly, welding, protective coatings, transport, repair, tool and storage facilities. In the study of foundry production, gray and malleable cast iron, non-ferrous and steel castings were distinguished. As a result, socio-economic types were determined, which provided the basis for the name of the group. These categories have become the expression of a specific process, its ramifications and forms, essential features common to many individual phenomena. Examples include groups of enterprises according to their forms of ownership; workers - by length of service, education, professions, age; citizens - by occupation and so on. Typological groupings are often formed using specialized intervals.
Structural models
They are used in the study of the composition of the complex, changes in it that occur relative to the selected criterion. With the help of structural groupings, the study of the internal structure of indicators, the ratio of their individual parts is carried out. Thus, the scope of these models can be defined as follows. Structural groupings are used in the study:
- Composition of enterprises. At the same time, criteria such as production capacity, level of mechanization, composition of personnel by profession, age, length of service, performance of production standards, production plan, reduction in production costs, labor productivity, and so on are used.
- Structures of manufactured products. In this case, for example, characteristics such as a given assortment and product type can be used.
The study of structural groupings over certain periods of time allows us to identify changes in the composition of phenomena. Important laws of their course are expressed in the shifts taking place in social processes. The structure and composition can be studied both in dynamics and in statics. This, in turn, expands the scope of the study. Such groupings are of particular importance in the process of analyzing the consolidated reports of ministries. This is due to the fact that they make it possible to detect medium, lagging and advanced companies, to establish directions for searching for reserves.
Building
Structural groupings are usually arranged in the form of tables. In the subject there are signs, and in the predicate - the parameters that characterize the structure of the complex in space or in dynamics. For example, when creating a model of population groups by sex, age, income, place of residence, the task of studying the structural composition of a homogeneous population can be implemented. Shifts within it are also studied according to a certain criterion.
Analytical groupings
These models are used in the study of the relationship between several indicators by which the complex is characterized. In the process of constructing a grouping of two parameters, one acts as a factor influencing the other value. The second, in turn, will be considered as the result of this impact. At the same time, it should be taken into account that the mutual influence and interdependence of the effective and factor criteria in each specific case may change. Using analytical grouping, you can calculate the level of interaction between indicators. In addition, such a model allows you to identify signs that can be considered as the cause or effect of a phenomenon.
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