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 laws governing the functioning of the market model and the organization of financial and economic activities of companies.
Key issues
Today, economic conditions require enterprises to increase the efficiency of production, the competitiveness of services and goods, the use of advanced scientific and technical achievements, forms of management, overcoming mismanagement, and the intensification of entrepreneurship. In the implementation of these tasks, analysis and the set of indicators used in it play a key role. They are studied for an objective assessment of the results of the company and its subsequent improvement, rational use of resources.
Research need
Improving the management system in production is substantially related to the development of the technique of economic analysis. Its purpose is to study the work of enterprises and their associations acting as key links in the national economic complex. The experts see the only correct way to implement the tasks set in mastering scientific counting and analytical methods. There are quite a lot of them. However, methods of grouping and comparison are considered one of the most effective. Consider their specifics.
general characteristics
The grouping method in the analysis is used to study the dependence in complex processes, the characteristic of which is expressed in homogeneous indicators and different values. For example, a description of the equipment fleet by location, life, shift factor, and so on. Data grouping methods provide an initial summary of information. With their help, information is reflected in a more ordered form. Thanks to them, summary values for the aggregate can be correlated with indicators for groups. As a result, it becomes possible to compare, study the causes of differences between categories, and explore the relationship of signs. The grouping method allows us to conclude 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 areas
The method of economic grouping allows you to evaluate the effectiveness of the use of labor, material, financial resources. In the framework of an industrial enterprise, for example, in this aspect, the effectiveness of the application is studied:
- Items and means of labor, structures, buildings, tools, materials, technological equipment and raw materials.
- Live labor. The criteria in this case are the number and professional composition of employees, membership in the main, auxiliary or managerial personnel, productivity, etc.
- Financial resources. In particular, fixed and circulating assets, and also own and borrowed capital are investigated.
The value that the grouping method has is difficult to overestimate. It is used in solving quite complex problems. The initial data, which provide the basis for calculating the indicators, and the study itself, in which the grouping method is used , are statistics , accounting and other reporting.
Specificity
The grouping method is the 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 statistical grouping method is mainly used to generalize and typify 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 the parameters. When assessing the effectiveness of the enterprise, the choice of the method of its implementation depends on the nature of the tasks to be solved. According to this criterion, structural, typological and factorial methods of research are distinguished. Consider them.
Typological model
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 the trait by which differentiation will be carried out. Given that the relevance of the grouping is primarily associated with the presence of qualitative differences between the phenomena, the initial task will be to isolate in the mass process those components that are homogeneous in terms and conditions of development, in which there are identical patterns 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. Methods of grouping and comparison were used in the study of blacksmithing, cold stamping, mechanical and heat treatment, assembly, welding, protective coatings, transport, repair, tool and warehouse facilities. In the study of foundry, gray and malleable cast iron, non-ferrous and steel castings were isolated. As a result, socio-economic types were determined, which provided the basis for the name of the group. These categories have become an expression of a particular process, its branches and forms, essential features common to many individual phenomena. As examples, we can name groups of enterprises by their form of ownership; workers - by length of service, education, profession, 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, occurring relative to the selected criterion. With the help of structural groupings, a study is carried out of the internal structure of indicators, the ratio of their individual parts. Thus, the scope of these models can be identified as follows. Structural groups are used in the study:
- The composition of enterprises. At the same time, criteria such as production capacity, level of mechanization, staff composition by profession, age, length of service, fulfillment of production standards, production plan, reduction in production costs, labor productivity, and so on are used.
- Structures of products. In this case, for example, features such as a given assortment and type of product can be used.
The study of structural groups for certain periods of time allows you to identify changes in the composition of phenomena. In the shifts taking place in social processes, important patterns of their course are expressed. The structure and composition can be studied both in dynamics and in statics. This, in turn, expands the scope of study. Of particular importance are such groups in the process of analyzing the consolidated reporting of ministries. This is due to the fact that they make it possible to detect medium, lagging and advanced companies, to establish directions for finding reserves.
Building
Structural groups are usually made out in the form of tables. The signs are located in the subject, 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 realized. The shifts inside it are also studied by a certain criterion.
Analytical Groups
These models are used to study the relationships between several indicators by which the complex is characterized. In the process of constructing a grouping of two parameters, one acts as a factor that affects another value. The second, in turn, will be considered as the result of this impact. It should be borne in mind that the mutual influence and interdependence of the effective and factor criteria in each case can vary. Using analytical grouping, you can calculate the level of interaction between indicators. In addition, this model allows you to identify signs that can be considered as the cause or effect of any phenomenon.