One of the principles of the analysis – its democratism. Participation in carrying out the analysis of a wide range of employees of the enterprise provides fuller identification of the best practices and use of the available intraeconomic reserves.
For calculation of the generalizing indicator characterizing implementation of the plan for structure it is necessary to increase planned production on separate products by an indicator of implementation of the plan for the total amount of production. The indicators received in such way compare with reporting data and on account of implementation of the plan for structure of production set off the actual indicators which are not exceeding the counted planned indicators.
Thus, the basic principles of the analysis are: scientific character, complexity, objectivity, accuracy, reliability, effectiveness, efficiency, democratism, efficiency, etc. It is necessary to be guided by them, carrying out the analysis of economic activity at any level.
On each nomenclature position entering a product the number of sets pays off. Calculation is made by division of quantity of the let-out details, knots into their applicability. Applicability is the quantity of details of this look necessary for production of one product.
Analytical research, its results and their use in production management have to conform to certain requirements. These requirements postpone the print for analytical research and have to be carried out surely at the organization, carrying out and practical use of results of the analysis. Let's stop on the most important principles of the analysis.
When determining reserves of increase in product sales it is necessary to consider, except these reserves, the superplanned remains of finished goods in warehouses of the enterprise and shipped to buyers. Thus it is necessary to consider demand for this or that type of production and real possibility of its realization.
The structure of production reflects the specific weight of separate types of production in total amount. Preservation of proportions between separate types of production characterizes a steady condition of production. Decrease in specific weight of main types of production is the decline in production indicator.
the planned reduction of a consumption rate of i-go of a resource on unit of i-go of a type of produktion is multiplied by the output of i-go of a type of production planned to release, the received result shares on a planned consumption rate and is multiplied by target price of this product then the total amount of a reserve of gross output is counted:
In the course of the analysis of a work in progress define not only implementation of the plan for creation of its necessary stocks, but also reveal as far as the work in progress remains for the end of the analyzed period ensure rhythmical functioning in the subsequent period.
the additional quantity of i - material shares on norm of its expense on unit of i-go of a type of production and is multiplied by target price of a unit of production. Then results are summarized by all types of production:
On the second group reserves of increase in production at the expense of increase in number of the equipment (RK), time of its work (RT) and production in one machine hour (RCh pay off on a formula:
The analysis of economic activity has to be objective, concrete, exact. It has to be based on the authentic, checked information which is really reflecting objective reality, and its conclusions have to locate exact analytical calculations. Need of continuous improvement of the organization of the account, internal and external audit, and also an analysis technique for the purpose of increase of accuracy and reliability of its calculations follows from this requirement.