The ratio of individual parts of the population to each other
115. To reduce the sampling error calculated under mechanical selection, you can:
Increase sample size
116. An empirical correlation relation is:
The share of intergroup dispersion in the total
The index is ... a relative value obtained by comparing the levels of complex socio-economic indicators in time, space or with a plan
The numerical indicators by which the object is characterized are reflected in the ___ of the statistical table. predicate
To measure seasonal waves in relative terms, methods are used ... moving averages; moving sums and moving averages
To the stages statistical observation include ... statistical observation, primary processing, summary and grouping of observation results, analysis of the resulting summary materials
Statistical data characterizing changes in a phenomenon over time are called ___ series. dynamic
Checking statistical observation data for reliability involves ... syntactic, logical and arithmetic (counting) control
Depending on the result economic activity absolute values are called ... positive and negative
The stages of correlation analysis do not include ... verification of the reliability, accuracy and validity of the forecast.
According to the type of indexed indicators, the indices are divided into indices of ... quantitative, qualitative and cost indicators
A survey presented as a way to obtain statistical information is called ... correspondent
The basis of statistical methodology is ... statistical methods study of mass social phenomena
The indicators of variation are ... mode and median
According to the analytical expression in statistics, _______ connections are distinguished. linear and curvilinear
Reducing each feature value by 2 times leads to ... a decrease in variance by 4 times
According to the method of construction and the tasks of the image, statistical graphs are divided into ... diagrams and statistical maps
Goskomstat was transformed into Rosstat on the basis of ... the Constitution of the Russian Federation
Distinguish the following types absolute values ... general and individual
In the classification of methods for selecting units from the general population, ___ selection methods are distinguished. single-phase, multi-phase
Approximate calculation of unknown levels that lie inside a series of dynamics is called ... interpolation
According to the form of representation of the level of the series, the series of dynamics are ... moment and interval
Charts that depict the dimensions of a feature in the form of rectangles arranged horizontally are called ... strip charts.
A table in the subject of which the population is divided into groups not according to one, but according to several criteria, is called ... combinational
According to the technique of material execution, statistical reports are divided into ... mechanized and manual
The following data are available on the retail turnover of the enterprise by quarters for 2010, million rubles:
Relative values of the structure retail trade enterprises by quarters will be equal ...
The coefficient in pairwise regression is ... an empirical measure of the closeness of the relationship between variables and
A form of continuous statistical observation of long-term processes that have a fixed beginning, stage of development and a fixed end is ... register observation
The program and methodological issues of the observation plan determine ___ observations. purpose, object, unit and program
Operations management Federal Service state statistics of Russia is carried out by ... Government of the Russian Federation
The subject of statistics is ... the size and quantitative ratios of socio-economic phenomena, the patterns of their connection and development
is the formula ... of the arithmetic mean index of physical volume
Variation indicators are divided into ... absolute and relative
There is data on the population of one of the regions of Russia for 2005–2010, million people:
A complex bar chart would look like...
To identify the main development trend is not used ... autocorrelation
Statistical series that characterize the size of the phenomenon under study for certain periods of time are called series ... interval
“Confidentiality” in statistics means that … data about individuals cannot be transferred to others ever or only in cases stipulated by law or a court decision??????????
The difference between statistics and other social sciences is that it ... studies the quantitative and qualitative characteristics of social phenomena
Using the formula, find the structural average, called ...
The main units of measurement for relative quantities are ...
ratios, percentages, ppm, decimille, etc.
Statistical grouping is called ...
breakdown of units of the population according to the selected attribute
The organization of a statistical summary does not include the stage of ... calculating the interval and determining the interval series
When measuring the closeness of the relationship between two qualitative alternative features, you can apply the coefficient ... association
Among the units of measurement to characterize absolute values, they use ... natural, cost, labor indicators
The total number of employees of the company is 20 people, and the minimum and maximum income, respectively, is 10,000 and 25,000 rubles. The interval for grouping company employees by income level will be equal to ... 3000
Home target regression analysis is ... determining the type of mathematical function that describes the dependence of the average value of the variable y on the allowable changes in factor variables
The enlargement of the time periods to which the dynamics series belong is called the method ... of the enlargement of the intervals
A number of indices of the same phenomenon, calculated with a base comparison changing from index to index, is called a system of ... chain indices
For proper random and mechanical sampling of the non-repetitive selection method for a share, the marginal sampling error is determined by the formula ...
Non-repetitive, single-stage sampling with a separate selection unit from the general population refers to __________ selection method. actually random
According to the formula, where - variant, and - frequency, find the average ... arithmetic weighted
A statistical summary is called ... the systematization and calculation of the totals of registered facts and data
1. The general index of labor productivity (in terms of labor intensity) is ...
Time series analysis
2. The ratio of the absolute increase in the level of the series for the time interval to the growth rate for the same period of time calculates the indicator
absolute value of 1% increase+
3. According to the analytical expression, correlations can be ...
curvilinear+
4. The unit of observation of the population is ...
5. The economically active population is ... (indicate the most complete answer).
employees+
6. To study the dynamics of the volume of industrial production, the index ___ is used, which characterizes the change in the mass of manufactured products in comparable periods.
physical volume of trade+
7. When calculating the human development index, do not take into account:
material conditions of existence+
8. Institutional units whose main function is to produce goods for sale at profit-making prices belong to the sector ...
non-financial corporations+
9. Current accounts include an account ...
income generation+
10.GDP at market prices, when determined by the production method, is calculated as the sum of ...
gross value added of all sectors of the national economy +
11. The balancing item of the production account for a branch of the economy or sector of the economy is ...
gross value added+
12. Relative indicators of budget revenues include ...
the ratio of revenue and expenditure parts of the budget +
13. The financial result of the production activity of an enterprise, which is calculated as the difference between the proceeds from the sale of goods, products, works and services and their cost, is called ...
gross profit+
14. One of the indicators used to control the dynamics money supply, as well as to analyze the possibilities of commercial banks to increase the size of credit investments in the country's economy, is ...
money multiplier+
15. The system of indicators reflecting the density of distribution of banking institutions includes ...
number of banking institutions per 100 thousand people+
16.Statistical information can be obtained...
conducting a specially organized collection of information from units of the statistical population +
17.Characterization of selected groups using statistical indicators called...
18. Absolute values can be expressed in ...
kilometers, kilograms+
19. The fashion in the distribution series is ...
variant, which is more common +
20. To identify the form of influence of some factors on others, the method of ______ analysis is used.
regression+
21. If data are available at the beginning and end of the period, then the average population is calculated using the formula for the average ...
arithmetic simple+
22. By dividing the total amount of annual cash income by 12 and the average annual population, determine ... the average per capita cash income of the population per month +
23. Accumulation accounts include ...
financial account+
24. According to the income generation account, the “Use” column reflects articles ...
gross profit of the economy+
wages of hired workers.
25.Coefficient of total financial stability(autonomy coefficient) characterizes ...
the share of own funds in the total value of the sources of funds of the enterprise +
26. Depending on the level of credit risk, loans are divided into …
standard, non-standard, dubious, hopeless+
28. The census of the population of Russia is
one-time, specially organized, continuous observation +
29. The division of the studied qualitatively heterogeneous population into classes, socio-economic types, homogeneous groups of units in accordance with the rules of scientific grouping is called
typological grouping+
30. When comparing the indicators of each subsequent level with the previous one, the dynamics indicators are determined by _____ methods
31. The average value characterizes..
the level of development of the phenomenon as a whole in the aggregate with a large number of observations +
31. Relative values of the structure characterize ...
composition of the phenomenon and show what specific gravity each part of it makes up the total +
32. The average level of the absolute values of the interval series of dynamics with levels equally spaced in time is defined as the average ...
simple arithmetic+
33. Correlation ratio is used for ...
definition of factorial variation+
34. The coefficient of natural population growth characterizes __________ of the population.
natural movement+
35. The totality of establishments engaged in one or predominantly one type of production activity is
branch of the economy+
36. The current classification of budget expenditures does not provide for grouping by ...
technical purpose+
37. When calculating the average price level, if indicators of the number of goods in in kind, apply the formula of the average ...
arithmetic weighted+
38. An indicator reflecting the total number of objects located in a certain, predetermined territory that can be accepted for insurance under a certain type of insurance contract is called ...
the size of the insurance field +
39. The subject of the study of statistics are ...
statistical aggregates+
41. Random variation reflects ...
intragroup variance+
42. The general index of variable composition is ...
43. The unemployment rate is defined as the ratio of the number of unemployed to ...
economically active population+
44.Gross national income is calculated as ...
gross domestic product plus the balance of primary income coming from abroad+
45. According to the primary income distribution account, the column “Resources” reflects articles ...
gross profit of the economy and gross mixed income+
production and import taxes+
property income from the Rest of the World+
46. In order to bring disparate levels of a series of dynamics to a comparable form, the technique is used ...
bringing the series of dynamics to the same base +
47. On the basis of the series of distribution of the population by income, it is not determined ...
real disposable cash income+
48. The System of National Accounts (SNA) is ...
a system for calculating macroeconomic indicators built as a set of interconnected accounts and balance sheets+
49. Gross output consists of output ...
products, market services, non-market services, indirectly measured financial intermediation services+
50. When calculating the indicators of the structure of regional and local taxes, determine ...
the share of all taxes in the total amount of revenues of budgets of all levels +
51. The value of products and services produced in the reporting period, which is the starting point for calculating the gross domestic product at the production stage, is an indicator such as ...
gross output+
52. Sectors of the economy include (s) ...
households+
53. The essence of statistical observation is
systematic, scientifically based collection of massive data on phenomena public life+
Topic: Labor market statistics
54. Workers hired for a period of at least five days belong to ...
payroll +
55. Indirectly measurable financial intermediary services and costs paid services provided to customers are included in the gross output of an industry such as…
finance (banks and other financial intermediaries)+
56. If the index of fixed composition was 250%, the index of structural changes - 150%, then the price index of variable composition increased by _____%.
57. According to the level of measurement, the signs possessed by units of the statistical population are divided into ...
quantitative and non-quantitative+
59. The prices at which enterprises sell manufactured products for industrial, technical and consumer purposes to other enterprises or marketing organizations are called ...
wholesale+
Information is available on the elements of economic assets included in the national wealth (million rubles): fixed assets - 400, cash - 1100, circulating assets - 170, monetary gold - 3600, valuables - 1000, special drawing rights - 800, expenses for geological exploration - 60, funds software- 50, land - 2750, minerals - 3520, licenses and copyrights - 230, deposits - 370, shares - 1200, original literary and artistic works - 1900, loans - 200. The volume of non-financial assets is ...
Information about the size, composition and distribution of the population is taken from ...
census+
The enterprise has data on hours worked by shifts: the first shift - 12,000 man-days, the second shift - 9,800 man-days.
The shift mode utilization rate is _____%.(12000+9800)/12000/2
Depending on the way the levels are expressed, the series of dynamics are divided into series of relative, average and ___________ values.
absolute+
Quantitative feature takes two values: 10 and 20. Part of the first of them is equal to 30%. The average value is ...
The relationship between the signs can be considered significant at the value of the linear correlation coefficient ...
We have the following data for April in man-days: 2884 employees worked for the enterprise; all-day downtime amounted to 100; absenteeism at work - 1516; including in connection with days off - 1200. The personnel fund of working time is equal to _______ man-days. (2884 + 100 + 1516-1200)
National wealth is a set of accumulated material wealth, _______ on this moment time.
which society has
periodic movement of the population from one settlement to another and back, associated with work or study +
The characteristics of an institutional unit are…
carry out operations with other units+
the ability to manage their own material and financial resources +
maintenance of a full set of accounting accounts +
Determine the sector for which the primary income distribution account is built.
«Non-financial corporations»+
The sectors of the economy are…
households+
The distributive method of calculating GDP is the sum of ...
wages of employees, net taxes on production and imports, gross profit and gross mixed income+
If a named quantity is measured in natural units, then it is called ...
absolute indicator +
The programmatic and methodological issues of statistical observation include ...
determination of the purpose of observation+
The intergroup variance is 30, the total variance is 180. The coefficient of determination is ...
Calculate the average level working capital for half a year, thousand rubles
85. A set of units that have mass character, homogeneity, a certain integrity, interdependence of states and the presence of variation are called statistical (th) ...
totality+
In government finance statistics, the method in which flows are recorded at the time of receipt or payment Money, is called ...
cash+
One-time observation is accounting ...
housing stock of the population +
An employee for whom the collection of statistical data is professional activity, is called ...
extra+
Bringing the received data into the system, their processing and calculation of the results are carried out using the methods ...
summaries and groupings+
The general indicator of the securities market is called the index ...
Dow Jones+
A distribution series is presented that characterizes the number of deposits in Sberbank at the end of each year. The distribution number is...
momentary+
The regression equation between the unit cost of production and overhead costs is calculated: . This means that as overhead costs rise by 1 ruble, the unit cost of production increases by ...
The ratio of the next level of the dynamics series to the current level is ...
growth factor+
The coefficient showing how much the level of consumption will change when the average per capita income (or price) changes by 1% is called the coefficient
elasticity+
The production of goods and services and their sale at prices, depending on the impact on demand, are called ...
market, non-market
Financial assets do not include...
If each value of the attribute is increased by 10 units, then the average ...
will increase by 10+
The value of goods consumed (excluding the consumption of fixed capital) and market services consumed in the production of other goods and services in a given period is ...
intermediate consumption+
If, after the calculations, the vitality coefficient is greater than one, then ...
excess of the number of births over the number of deaths+
The list number of employees of the enterprise is the number of ...
payroll employees for a certain number of the reporting period +
Depending on the presence of the main trend of the process under study, the series of dynamics are divided into ...
stationary and non-stationary+
Depending on the nature of the studied quantity, indices are distinguished ...
quantitative and qualitative indicators +
The assessment of the significance of the parameters of the regression model is carried out on the basis of ...
Student's t-test+
Fixed capital (funds) refers to ...
produced non-financial assets+
The decile coefficient of income differentiation shows ...
how many times the minimum income of the richest 10% of the population exceeds the maximum income of the 10% of the poorest population +
Current transfers include…
direct current taxes on income+
social security contributions+
Statistical observation is carried out by ...
conducting a specially organized collection of information from units of the statistical population +
The relative indicator of the implementation of the production plan was 103%, while the volume of production increased by 5% compared to the previous period. The plan provided for (-axis)
production growth+
In statistics, there is no such criterion of the standard of living as ...
wealth+
116. Registration errors can be...
random, systematic+
Gross domestic product is the balancing item in the account...
production of goods and services+
The total value of products and services produced in the reporting period and including all market and non-market products and services is ...
gross output+
An indicator characterizing the intensity of traffic labor resources for a certain period, in particular the turnover rate, is the ratio of _______________ to the average number of employees.
the number of people laid off own will+
Based on the data presented in the table, the modal income is ...
The median in statistics is called ...
the value of the trait that occupies a central position in the distribution series +
A relationship in which a certain value of a factor attribute corresponds to one and only one value of the resulting attribute is called ...
functional+
The domestic economy covers the activities of…
non-residents in the economic territory of this country+
residents in the economic territory of a given country+
When comparing the indicators of each subsequent level with the one taken as a base, the dynamics indicators are determined by the _____________ method.
basic+
Define account name:
sector production account+
Capital transfers include...
donations for capital construction in other countries+
compensation for losses from natural disasters+
The concept of "production" in the SNA methodology includes ...
production of all goods and services+
illegal production of goods and services+
Groupings of business units in the SNA are carried out according to ...
institutional sectors+
industries+
Produced assets include:
fixed capital, inventories+
The purchasing power index of households, reflecting the change in real income, is defined as ...
the volume of goods that could be purchased for the amount of the average per capita disposable cash income of households +
The resident population is the persons ... habitually residing in a given territory, regardless of their location at the time of counting+
If a woman is the main employee of the enterprise and is currently in additional leave child care, then this employee of the enterprise is included in ______________ number of employees. list +
With a linear form of communication, the theoretical correlation ratio (R) and the linear correlation coefficient (r) ...
The replacement cost of fixed assets is...
real value of fixed assets at the time of revaluation+
If the actual time worked is divided by the maximum possible fund of working time, then as a result we get the utilization rate of ___________________ working time. maximum possible fund+
According to the data on the average academic score and the number of students in each of the academic groups of the faculty, the average student academic score for the faculty as a whole is determined by the average ...
arithmetic weighted+
If, with the same amount of labor costs, 10% more products were produced, labor productivity
increased by 10%+
Specially organized surveillance includes _______________ of the population.
census+
Intermediate consumption includes the costs of … raw materials for the production of goods and services+
1. Socio-economic statistics uses the method
mass statistical observation
2. “Desperate” workers who would like to work but have stopped looking for a job
are no longer included in work force
3. The absolute content of 1% increase, equal to 70 rubles, shows that each percentage increase increases next level for ______ rub.
4. The absolute indicator of variation, which characterizes the degree of fluctuation of the trait around the average value, is
standard deviation
5. Absolute growth (chain) is calculated by the formula
6. Absolute growth is calculated as ___________ levels of the series
difference
8. Aggregate price index shows
how many times increased (decreased) on average the level of prices for the mass of goods sold in the reporting period, compared with the base period
9. The share was purchased on the market at a price of 1100 rubles, the dividend was 100 rubles, the recurrence rate is _____(%) _______ (answer with an accuracy of 0.01)
10. The algebraic sum of linear deviations (differences) of individual values of a feature from the arithmetic mean is equal to
11. Analysis of the tightness and direction of the connection of two signs is carried out on the basis of
pairwise correlation coefficient
12. The analytical expression of the connection is determined using the analysis
regression
13. The balance of labor resources is compiled
annually
14. The balancing function of price is that with its help
a balance is achieved between production and consumption
15. The book value of fixed assets is the cost
on which they are accounted for in the balance sheet of the enterprise
16. The banking system in the Russian Federation has _____ level(s)
17. The block of types of money includes indicators
cash in circulation
non-cash money supply
money multiplier
securities in circulation
18. The block of money supply indicators includes
monetary aggregate M1
19. A team of turners (3 people) is busy turning identical parts during an 8 hour working day. The 1st turner sharpens one part in 10 minutes, the 2nd - 15, the 3rd - 12. The average manufacturing time for one part is (min)
20. In 2005, the store's turnover amounted to 400 million rubles, while the plan was 360 million rubles. the relative indicator of the fulfillment of the trade turnover plan in 2005 amounted to
21. In 2005, the number of births in the region was 23,000 people, the average annual population was 230,000 people. The birth rate for the region in 2005 is ____ (‰) (answer in numbers)
22. In the balance sheet of assets and liabilities, net worth equity is equal to
Non-financial assets + Financial assets - Financial liabilities
23. Depending on the range of tasks to be solved, diagrams are distinguished
comparisons
24. Quantitatively, the differences between GDP and GNP for developed countries, as a rule, do not exceed __________%
25. Inventory includes
productive reserves
unfinished production
26. Working capital includes
unfinished production
finished products
27. Fixed assets include
28. In February, the volume of sales doubled compared to January, in March it remained the same as in February, and in April, compared to March, it increased by 4 times. Average monthly growth rate compiled (%):
29. In February, the volume of sales doubled compared to January, in March it remained the same as in February, and in April, compared to March, it increased by 4 times. The average monthly growth rate was (%):
30. Gross domestic product is a value
ultimate finished products and services produced in the country
31. Variation is change
feature values in time and/or space
32. The value of banking assets per 100 thousand people reflects
scale of operations of local banks
33. The amount of sampling error is inversely proportional to the square root of _________
sample size
34. The probability of surviving to the age of x + 1 year is calculated by the formula
(lx - number of people surviving to age x)
35. The probability of dying at the age of x years to the age of x+1 is calculated by the formula
36. The type of statistical table is determined by:
static subject
static predicate
37. Newly created value is production
38. The age of three people was (years): 20, 30, 40. The average age will be:
equals 30 years
39. A sample formed by random selection of equal groups with subsequent observation of all units without exception in the selected groups - sample
serial
40. Output in 2005 amounted to 480 thousand rubles, the average annual cost of fixed assets - 240 thousand rubles. The return on assets Ф0 is equal to ______ (answer in numbers)
41. The calculation of the value of money in the current period of time based on the future value is called
discounting
42. Freight turnover of transport is measured in
ton-kilometers
43. The grouping of banks by the amount of balance sheet assets, which reveals the relationship between the amount of balance sheet assets and balance sheet profit, is a grouping
analytical
44. Grouping industrial enterprises by form of ownership is an example of grouping
typological
45. A grouping in which a homogeneous population is divided into groups according to a feature is called
structural
46. A grouping that reveals the relationship between the studied phenomena and their features is called
analytical
47. Data characterizing the number of deposits in a commercial bank at the end of each year form a series:
moment
50. Monetary aggregate M0 includes
cash in circulation
51. Cash flow is
52. The divisor is determined by the formula (Y is the length of the year in days, i is the annual interest rate (in %))
53. The discount factor is calculated by the formula
60. For a sample of 2,3,7, the arithmetic mean is: 4
61. For sample 5, 7, 8, 12, 15, the median is: 8
62. For a sample of 9, 25, the geometric mean is: 15
63. For the sample series 16, 14, 5, 10, 3, 0, structured into 2 groups with equal intervals, the value of the interval is 8
64. For sample series 3, 6, 9, the variance is 18
65. For the values of the series of dynamics x1=8, x2=32, the absolute increase is 24
66. For the values of the series of dynamics x1=8, x2=32, the growth factor is: 4
67. For the values of the series of dynamics x1=8, x2=32, the growth rate is ____% 300
68. To study stochastic relationships, the method of comparing two parallel series is used.
69. For a visual representation of the series of dynamics, it is advisable to use linear diagrams
70. For a bond with a face value of 1000 rubles. and an annual coupon rate of 22%, the coupon yield is ____ (rub.) 220
71. For a linear pair regression equation, the condition means that with increasing x, the value of y increases
72. For February 2004 calendar time fund of an enterprise unit of 20 people. will be ______ (man-days) (answer in numbers) 580
73. For January 2006, the time sheet fund, if 30 people worked in January, holidays and days off amounted to 12 days, is equal to _____ (man-days) (answer in numbers) 570
74. A document that is an obligation of a bank to pay out deposits placed with them is
certificate of deposit
76. The capacity of the stock exchange market is determined by indicators
number of issuers listed
market capitalization
78. If n is the number of population units, then the Sturgess formula for determining the optimal number of groups k is k = 1 + 3.322×lgN
79. If GDP in current prices amounted to 260 billion rubles, the index - deflator - 1.3., then GDP in comparable prices is _______ (billion rubles) (answer in numbers)200
80. If D is the absolute level of the dividend, Pn is the nominal value of the share, then the annual dividend rate
81. If D - income on a bill; Рpr - the price at which the initial placement of the bill was made, then the profitability of the bill is determined by the formula
82. If Рн is the par value of the bond; ik - annual coupon rate (%), then the coupon yield of the bond
83. If the UK - the amount of the authorized capital; N is the number of issued shares, then the par value of the share (Рн)
84. If Xmax and Xmin are the maximum and minimum values of the attribute, R = Xmax - Xmin is the range of variation, N is the number of population units, then the value of the equal interval
85. If the balance sheet profit is 40 thousand rubles, the cost of fixed and current assets is 250 thousand rubles, then the total profitability is _____ (%)
86. If unemployment is due to a phase of economic recession, then it is unemployment
cyclic
87. If unemployment is associated with the transition of workers from one job to another, then this is unemployment
frictional
88. If the grouping is based on a factor sign, then it is
analytical
89. If the value of the linear correlation coefficient is within 0.3-0.5, then the nature of the relationship:
90. If the weights of all individual feature values are increased by 100 times, then the average value of the new feature
Will not change
91. If all units of the population are divided into qualitatively homogeneous groups according to the characteristics on which the studied indicators depend, then this is a sample
typical
92. If all values of a feature are reduced by the same value A, then the variance
Will not change
93. If all individual values of a feature are increased by 100 units, then the average value of the new feature
will increase by 100 units
94. If all individual values of a feature are reduced by 5 times, then the average value of the new feature
decrease by 5 times
95. If the price of turkeys was 125%, then the purchasing power index of money is (%):
96. If the linear correlation coefficient is equal to one, then the relationship between the signs
functional
97. If as of 01.01 the number of unemployed is 6 thousand people, the economically active population is 60 thousand people, then the unemployment rate is ____ (%) (answer in numbers) 10
98. If the overall profitability was 20%, the average annual cost of fixed and working capital is 400 thousand rubles, then the balance sheet profit is ___ (thousand rubles) (answer in numbers) 80
99. If, according to sample data, the average dispersion, then the coefficient of variation is: 0.8
100. If information about the wages of workers in two shops is presented by the equations of earnings and funds wages, then the average salary level should be determined by the formula of the average
Pollution charges are a type of taxation in which the taxable amount is the mass of pollution, regardless of other results of the economic activity of the enterprise. Pollution charges cannot be considered as a full
This section reflects in value terms all the results of economic activity of enterprises, associations. The financial plan is drawn up in the form of a balance of income and expenses and reflects income and receipts, expenses and deductions of funds, relationships with the budget, credit relationships, profitability and distribution of profits.
The orientation of the economy towards intensive methods of managing the economy and a sharp increase in production efficiency determines especially high requirements for the choice of indicators that objectively reflect the final results of the economic activity of enterprises.
Meanwhile, in order to improve the use of material means of production, it is necessary to link the results of the economic activity of the enterprise with the resources available to it. Therefore, in accordance with the decisions of the September (1965) Plenum of the Central Committee of the CPSU, the profitability of production was adopted as the ratio of the amount of profit to the value, g, of the enterprise's production assets. ft ---. -
The gigantically increased scale of socialist production, the growing complexity of economic ties, and the ongoing changes in the nature of labor and its organization place increased demands on managers, engineers and technicians. Production managers and specialists must know technology and economics well, be able to analyze the results of the economic activities of enterprises, correctly apply moral and material incentives to work in practice, and master the basics of scientific production management based on modern technology.
With directive cost accounting, all the main possibilities and results of the economic activity of an enterprise are rigidly programmed according to the top-down principle of administrative management on the basis of voluminous and normative tasks of central planning. The task of enterprises here is purely performing.
In addition, employees of teams involved in the construction of well clusters are rewarded for savings received from a reduction in the estimated cost of constructing a well cluster, regardless of the overall results of the economic activity of the enterprises. This premium is paid in excess of the established maximum premiums.
The final positive result of the economic activity of the enterprise is profit, and the negative one is loss.
The first part of the textbook outlines the theoretical foundations of the analysis of economic activity as a system of generalized knowledge about the subject, method, tasks, methodology and organization of microeconomic analysis. The second part is devoted to the methodology for a comprehensive analysis of the results of economic activity of enterprises. The latest methods of analysis , characteristic of a market economy , are considered . A significant place is given to the presentation of the method of financial analysis of the enterprise, taking into account the latest developments in this subject area. After each topic, questions and tasks are given to test and consolidate knowledge.
The third stage of the circuit (f - D) consists in the sale of manufactured products and the receipt of funds. At this stage, circulating capital passes from the stage of production into the stage of circulation and again assumes the form of money. The interrupted circulation of commodities is resumed, and the advanced value passes from the commodity form into the money form. The advance funds are recovered from the proceeds received from the sale of products. The difference between D and D is the value of cash income and savings or the financial result of the economic activity of the enterprise. The money form that circulating capital assumes at the final stage of the circuit is at the same time the initial stage of the turnover of capital.
Calculation and interpretation of financial ratios. Financial ratios represent two groups of indicators. In the first group, indicators can be distinguished that are determined on the basis of financial statements that characterize the financial condition and results of the economic activity of the enterprise. The second group includes indicators, for the determination of which, in addition, data on the assessment of the state of the enterprise and its shares in the financial markets are used.
The final effect of the use of intangible assets is expressed in the overall results of the economic activity of the enterprise
In ch. 16 it was indicated that each enterprise needs capital first when creating and building an enterprise, then in investing in new equipment to replace obsolete equipment (see Chapter 12), in maintaining the continuity of production, paying wages, buying raw materials and materials, and selling expenses (This is discussed in detail in Chapter 13). Financing of these needs occurs both at the expense of own (profit received from the implementation of various activities, depreciation, proceeds from the sale of own shares, etc.), and borrowed funds (loans, subsidies, etc.). In addition to these forms, there are special forms of financing leasing, factoring (see Chapter 16). The peculiarity of financing the needs of the enterprise lies in the fact that the inflows and outflows of financial resources occur in time at different times and unequal in their magnitude. Therefore, in order to ensure the stable and progressive development of the enterprise, it is necessary that the payment of all the above needs occurs on time and in full, which can only be achieved if there is a balance (balance) between the inflow and outflow of funds both in time and quantity. . This balance is not the result of a purely mechanical timing of inflows and outflows of financial resources as a result of the economic activity of the enterprise. It is based on the organization of production and sales of products, ensuring the achievement of such a financial condition of the enterprise and its solvency, which would allow it to function successfully and invest in the expansion of production. This is due to the fact that the financial condition of the enterprise and solvency are the result of its production, economic and commercial activities associated with the sale of products at prices that bring him profit, on the one hand, and the ability to effectively manage own and borrowed capital, on the other hand. Before the enterprise, questions constantly arise where and when, in what quantity the available financial resources should be invested, how to optimally distribute them according to production needs (Fig. 29.10).
financial position and results of economic activity of the enterprise.
To go to new system we need your support. At the same time, I would like to use the same data that is received by our accounting department now, but in a different form. The cost and benefit accounts need to be regrouped so that business-critical data is presented in a more concise and focused manner. To do this, you must support us in resolving this issue, and also agree that some accounts should be kept unchanged for comparison over a number of years. We need your help in building a bridge of reconciliation that spans the business results of the business to the results we get in the P&L account.
With self-governing / situational / cost accounting, all the main opportunities and results of the economic activity of the enterprise are determined by it on the basis of self-planning of volumetric and normative tasks under the influence of situational / market / realities of freedom of economic choice, subject to certain mandatory conditions for state regulation of non-market parameters of the enterprise / legal, social, economic, environmental, etc./.
V. p. is calculated in the average industry wholesale prices. . VB. .new conditions for planning and economic incentives, when the assessment of the results of economic activity of enterprises is carried out not according to indicator g, p., but according to the indicator
Kz - according to the type of change in obligations - divides all the facts into those leading 1) to the emergence of obligations, for example, the receipt by the storekeeper of materials received from suppliers leads to the emergence of obligations in relation to the enterprise from the custodian agent (storekeeper) for the values \u200b\u200baccepted by him for liability and from the enterprise to the correspondent-supplier for the materials received, but not yet paid by the enterprise 2) to the termination of obligations, for example, when the materials are released into production, the storekeeper for the amount of the released materials relieves himself of liability for them in the same way, when the enterprise pays the invoices of suppliers for the materials received from them, it extinguishes its obligations to the latter 3) to change (the emergence of some and the transformation of others) obligations, which can be quantitative (volumetric) and qualitative in the first case, the obligation remains, but its volume changes, for example, as a result of a change prices, the volume of obligations to the enterprise changes, and the volume of obligations in monetary terms changes, remaining unchanged in kind; X rub., when checking, a shortage of Y rub. is revealed, the volume of obligations of the financially responsible person remained unchanged and amounts to A rub., but the nature of these obligations has changed. Now the storekeeper - a materially responsible person is liable for material assets in the amount of X-Y rubles. and, in addition, undertakes to compensate for the shortage of Y rubles. (at the same time, the shortage in part or in full can be attributed to the results of the economic activity of the enterprise). Classify-
Conclusion by the owners of the enterprise civil law contracts with the leading managers of the enterprise, ensuring the financial responsibility of managers for the results of the economic activity of the enterprise Information of the enterprise -
Criterion 4.8. Conclusion between the enterprise and its leading managers of civil law contracts that ensure liability
Financial result - the final economic result of the economic activity of the enterprise, which is expressed in the form of profit (income) or loss. The excess of income over expenses means profit (increase in the organization's property), and expenses over income - loss (decrease in property). The financial result received by the organization for the reporting year in the form of profit or loss, respectively, leads to an increase or decrease in the capital of the organization.
Income from the main types of activity is determined taking into account the subject of the enterprise’s activity, when, depending on this, income can be attributed in some cases to ordinary species activities, and in others - to others.
Expenses for core activities are expenses associated with the manufacture of products and their sale, with the performance of work, the provision of services, the acquisition and sale of goods. Expenses for the main activities, as well as income, are determined taking into account the subject of the enterprise's activity.
When forming expenses for ordinary activities, they should be grouped according to the following elements:
- - labor costs;
- - material costs
- - depreciation
- - other expenses
- - deductions for social needs.
Gross profit - an indicator that is defined as the difference between the sales proceeds (excluding VAT and other taxes) and production cost products, works, services (purchase value of goods)
The proceeds are taken to accounting in the amount calculated in monetary terms, equal to the amount of receipt of funds and other property and (or) the amount of accounts receivable.
Profit from sale - gross profit, minus sales expenses and general business expenses (if they are written off as conditionally fixed when selling products)
Profit (loss) before tax - an integrated indicator that includes profit (loss) from sales and other income and expenses.
Net profit (uncovered loss) - the financial result received by the organization in the reporting period after the calculation of income tax.
In accounting, a synthetic account 90 "Sales" is used to reflect the income and expenses received.
For analysis financial results activities of the organization for the reporting period, the "Profit and Loss Statement" is used. This report is included in the annual and interim financial statements. You need to fill in the information in the report for 2 years - the reporting and the previous one. Data in the statement of financial results are entered in thousands of rubles.
Line-by-line filling:
- 2110 - proceeds from the sale of products, works minus VAT and excises.
- 2220 - expenses, including the cost of products, services, commercial and administrative expenses. In the standard form of the statement of financial results, this information is separated, in a simplified form, they are summarized in one line.
- 2330 - interest payable, this line reflects all interest accrued payable - on credits, loans and other liabilities.
- 2340 - income of the organization that was not included in the indicator of line 2110.
- 2350 - expenses of the organization that are not included in lines 2220 and 2330.
- 2410 - income tax, which includes deferred tax assets and obligations.
- 2400 - the final financial result for the year, is calculated based on the above information. Expenses are subtracted from income.
Fill out the report form Chief Accountant, who signs the finished completed document, as well as the head of the organization must sign it.
The financial result of the economic activity of the enterprise is determined by the indicator of profit or loss, formed during the calendar (economic) year. The financial result is the difference between the amounts of income and expenses of the enterprise. The excess of income over expenses means an increase in the property of the enterprise - profit, and the excess of expenses over income - a loss. The financial result received by the enterprise for the reporting year in the form of profit or loss, respectively, leads to an increase or decrease in the equity capital of the enterprise. Expenses are recognized in accounting under the following conditions: the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, customs business turnover; the amount of the expense can be determined; there is confidence that as a result of a particular transaction there will be a decrease in the economic benefits of the organization. There is certainty that a particular transaction will reduce the entity's economic benefits when the entity has transferred the asset, or there is no uncertainty about the transfer of the asset. If at least one of the named conditions is not fulfilled in relation to any expenses incurred by the organization, then the organization's accounting records recognize receivables. Depreciation is recognized as an expense based on the amount of depreciation deductions determined on the basis of the cost of depreciable assets, the period beneficial use and methods of depreciation accepted by the organization. Expenses are subject to recognition in accounting, regardless of the intention to receive revenue, operating or other income and from the form of the expenditure (cash, in kind and other). Expenses are recognized in the reporting period in which they occurred, regardless of the time of actual payment of funds or other form of implementation (assuming the facts are temporary).
Revenue is recognized in accounting under the following conditions (clause 12 PBU 9/99):
- a) the entity has a right to receive the proceeds arising from a specific contract or otherwise appropriately evidenced;
- b) the amount of proceeds can be determined;
- c) there is confidence that as a result of a particular transaction there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;
- d) the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);
- e) the costs to be incurred or to be incurred in connection with this transaction can be determined.
The financial result of the economic activity of the enterprise is formed from two of its components, the main of which is the result obtained from the sale of products, goods, works and services, as well as from business operations that are the subject of the enterprise’s activity, such as the rental of fixed assets for a fee, the transfer for paid use of objects intellectual property and investment in authorized capitals other enterprises.
The second part in the form of income and expenses not directly related to the formation of the main sales financial result (financial result from sales) forms the other financial result, which includes operating and non-operating income and expenses. If during the reporting period the company received a profit from the sale of products, goods, works, services and other operations that are the subject of its activity, then its entire financial result will be equal to the profit from sales plus other income minus other expenses.
If an organization incurs a loss on sales, then its total financial result will be equal to the sum of the loss on sales plus other expenses minus other income.
Profit and income are the main indicators of the financial results of the production and economic activities of the enterprise.
Income is the proceeds from the sale of products (works, services) minus material costs.
It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.
Income characterizes the total amount of funds that an enterprise receives for a certain period and, after taxes, can be used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for a certain period, for a share in the authorized property (dividends), material assistance, etc.
Material costs include costs included in the corresponding element of the cost estimate for production, as well as costs equated to them for: depreciation of fixed assets, deductions for social needs, as well as "other costs", i.e. all elements of the cost estimate for production, with the exception of labor costs.
Profit is the part of the proceeds that remains after the reimbursement of all costs for the production and marketing of products.
In a market economy, profit is one of the main sources of accumulation and replenishment of the revenue side of the state and local budgets; the main financial source for the development of the enterprise, its investment and innovation activities, as well as a source of satisfaction of the material interests of members labor collective and the owner of the enterprise.
The amount of profit (income) is significantly affected by both the volume of products and its range, quality, cost, improvement of pricing and other factors. In turn, profit affects such indicators as profitability, solvency of the enterprise and others.
The total profit of the enterprise (gross profit) consists of three parts:
- profit from product sales- as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
- profit for sale material assets and other property(this is the difference between the selling price and the cost of acquiring and selling). Profit from the sale of fixed assets will represent the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;
- profit from non-operating operations, i.e. operations not directly related to the main activity (income from securities, from equity participation in joint ventures; renting out property; excess of the amount of fines received over those paid, etc.).
Gross income- the total amount of income of the enterprise from all types of activities in monetary, tangible or intangible forms. Distribution- reimbursement of material costs, depreciation of fixed assets; taxes and other obligations. payments; salary and deductions for social needs; financing of other expenses; profit.
Profitability of resources and products
Unlike profit, which shows the absolute effect of activity, there is a relative indicator of the effectiveness of the enterprise - profitability. IN general view it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is from rent (income). Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the profit received in relation to the costs spent. production resources. The most commonly used indicators are the profitability of products and the profitability of production.
There are the following types of profitability:
1) profitability of production (profitability production assets) - Rp, is calculated by the formula:
Where P- total (gross) profit for the year (or other period);
OFP- the average annual cost of fixed production assets;
NOSE- the average annual balance of normalized working capital.
2) product profitability Prod. characterizes the cost effectiveness of its production and marketing:
Where Etc- profit from the sale of products (works, services);
Wed - total cost sold products;
The concept of economic activity
Definition 1
The economic activity of any enterprise consists in the production of products, the performance of certain works or the provision of services. Economic activity is always aimed at making a profit and satisfying the socio-economic interests of the owners and personnel of the enterprise.
Several stages of economic activity can be considered:
- implementation scientific research and development work,
- output,
- ancillary farm,
- maintenance of the main production and sales,
- marketing, sales of products and follow-up of products after the sale.
The analysis of economic activity is a way of understanding economic processes and phenomena, which is based on the division into constituent parts and the study of the variety of dependencies and relationships.
Analysis of economic activity is a management function of any enterprise and precedes actions and decisions, justifying scientific and industrial management and increasing its efficiency and objectivity.
Directions for the analysis of economic activity include: analysis of profitability, profit, equity, liquidity and solvency, financial stability, use of borrowed capital, as well as analysis of cash flows and analysis business activity.
Business performance indicators
Specialists in the analysis of the economic activity of the enterprise examine the indicators in the complex. There are several types of indicators.
In accordance with the indicators underlying the meters, they can be cost and natural.
Remark 1
The most common type of indicators are cost indicators. economic indicators generalizing economic phenomena of a heterogeneous nature. When an enterprise uses more than one type of materials and raw materials, then information on the total amounts of receipts, expenditures and balances of objects of labor can only be calculated in terms of cost.
Natural indicators are primary, cost indicators are secondary, since they are calculated on the basis of natural indicators.
In accordance with the side or operation of measuring phenomena, indicators can be quantitative and qualitative.
Scores are used to calculate results that can be quantified. The values of quantitative coefficients can be expressed as some certain number, which has an economic or physical meaning.
These indicators include financial, market indicators, as well as indicators that characterize the effectiveness of the business process and activities for training and development of personnel.
Financial indicators include net income, revenue, fixed and variable costs, turnover and profitability, as well as liquidity.
Market metrics consist of sales volume, market share, growth and customer base size.
Business process performance indicators include labor productivity indicators, order lead time, production cycle, staff participation, number of employees who have been trained.
Most of the characteristics of the results of the work of the enterprise and its departments, as well as employees, are subject to quantitative measurement, but many of them are not quantifiable, therefore, qualitative indicators are used.
Qualitative indicators are measured with the help of expert assessments through monitoring the results and the process of work. These indicators include:
- staff satisfaction index,
- relative competitive position of the company,
- employee satisfaction index with team work,
- level of discipline
- high-quality and timely provision of documents,
- compliance with standards
- execution of orders of management, etc.
Qualitative indicators are leading indicators because they have an impact on the final performance of enterprises and warn of likely quantitative indicators.
Remark 2
In accordance with the use of individual indicators or their ratios, there can be specific and volume indicators. For example, the volume of output of products, sales or production is a volume indicator. The volume indicator characterizes the overall volume of the economic phenomenon, they are not primary.
Secondary indicators are the specific indicator, which is calculated on the basis of volumetric indicators. For example, the cost of production and the cost are volume indicators, and the ratio of the cost to the cost of production is a specific indicator that reflects the costs for each ruble of marketable products.
Business results
Among the results of the economic activity of the enterprise, profit and income can be distinguished.
Income is the proceeds from the sale of goods minus material costs. Income - a monetary form, including wages and profits of the enterprise.
With the help of income, you can characterize the amount of funds received by the company for the period, minus tax deductions, as well as deductions for consumption.
Most often, income is subject to taxation, then after deducting the tax it can be divided into consumption funds, investment and insurance funds.
Definition 2
Profit is the part of the proceeds that remains after the reimbursement of the costs of production and marketing of products. Under the condition of a market economy, profit is a source of replenishment of the revenue side of the local and state budget, the development of the company, its innovative activities, and the satisfaction of the material interests of the workforce and the company's owners.
The volume of manufactured products, its quality and assortment, cost price, pricing system and other factors influence the amount of income and profit.
Profit can affect, in turn, the profitability, solvency of the company.
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