The main materials for the analytical work of the enterprise are reporting data comparable to planned indicators and indicators of previous periods: intra -factory primary documents and settlement materials (equipment passports, capacities calculations, etc. n), contributing to a deeper study of the production and economic indicators of the enterprise; materials for the study of the results of the work of individual units for a long period, the identification of the causes of fluctuations in the performance of these units for the studied period; conclusions of the study of materials from public organizations (meetings, production meetings, etc. p.) and proposals of employees of enterprises, as well as communication with participants in the production process and monitoring the progress of the enterprise.
Along with this, the analysis should be:
Complex, t. e. cover all the links of the enterprise and all the factors affecting its production and economic activity;
operational so that its data can be used to improve the work of the enterprise;
systematic and carried out regularly.
In the process of analysis, standards for enterprises should be checked and compared with progressive standards of similar enterprises.
In the practice of enterprises, most often individual indicators of production activities, for example, are analyzed by the production program, loss from marriage, the use of salary funds, production costs, etc. D.
Due to the fact that the production program is the leading section of the technicalprofin plan, the analysis of the production and economic activity of the enterprise begins by checking the implementation of the production plan with a sequential study of factors affecting the course of its work.
Starting the analysis of the execution of the production program, it is necessary to clearly define its tasks.
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