Economic Analysis of Enterprise 2600-DSMdz3AEP
The university class is devoted to applying methods of the economic analysis on the basis of practical examples
1. The role of the economic analysis and the organization of analytical works
- classification of the economic – financial decision
- criteria of decision-making choices: efficiency, proficiency, risk
- determinants of the economic position of the enterprise - sources of information – quantitative and quality; formal and unofficial - kinds and classification of economic analyses according to various criteria
- diagnostic reports: house styles and using analysis results
2. Methods of the economic analysis
- inductive, deductive, of structural disassembly of economic phenomena
- methods of comparisons and deviations of the level of economic phenomena
- method of sample arrangements of the inequality
- deterministic techniques of factorial analysis
- interpretation and conclusions
3. The examination and the diagnosis of the assets situation of the enterprise
- the size and the structure of the assets according to economic-technical criteria
- measurement of the effectiveness of using the assets - the current state and premises of changes
- examining the rate of utilisation of the manufacturing capacity of the assets
- evaluation of dynamics of changes of different assets
4. Economic effects of decision property – situation analysis capital
- basic measures: structure, proportion, dynamics – diagnostic conclusions - projection of causes and economic effects of different capital structures
- evaluation of the enterprise on the basis of the report with regard to property – capital
5. Analysis of the produced and sold output
- advantages and disadvantages of different methods of measurement of the produced and sold output
- analysis of the elasticity of the manufacturing potential in the confrontation with the market – range of orders
- evaluation of the course of the manufacturing process – rhythmicality, efficiency, quality
- structure of assortment forming
- structure of sources of the income – evaluation in the temporal and spatial diameter
- identification of areas creating the profit (or loss) enterprises
6. Analysis and the assessment of the costs in the enterprise
- analysis methods of deviations of costs
- possibilities of planning the cost cutting – costs of alternative action
- cost analysis of outsourcing
- applying costs in decisions in the arrangement fixed – variables
7. Economic effectiveness of logistic processes
- evaluation of the efficiency of processes of supplying; criteria of the selection of suppliers
- management of supplies: tools of the economic operational research
- using materials in the manufacturing process: diagnosis of the material consumption rate
- measures of the effectiveness and concluding
8. Economic effectiveness of using the factor of the human work
- structuralization of stores of the work for the purposes of analysis and the diagnosis
- work output: measurement, diagnosis of causes and effects of productivity changes
- principles of the job evaluation and rules of the structure of systems of the remuneration
9. Use of ratios in analysis and diagnosing
- interpretation of the level of indicators and differences between indicators
- reduction in mistakes in the quota evaluation of the productivity, cost – absorptivity of the fluidity, the profitability, the debt and the efficiency
- hierarchical arrangements of indicators in area economical – technical and financial
- diagnosis relating to the industry (of sector) – assortment of indicators
- quota diagnosis of the risk of the crisis in the enterprise – danger signals
10. Diagnosing the money management
- methods of measurement of both the evaluation of changes of the structure of influences and expenses on the basis of cash flows and fund flows
- evaluation of the balance of cash
- connection of the money management with fluidity
Type of course
Learning outcomes
After completing the course student:
- knows an object of the economic analysis companies in various areas
- knows with what methods to effect the economic analysis
- determines criteria of the economic appraisal of the enterprise
- can formulate conclusions from analysis and the arrangement of the report
- is able to apply methods of the economic analysis
- is explaining economic-technical and financial occurrences in various areas of the enterprise
- can put economic diagnoses and assess companies the economic condition
Assessment criteria
University class – 2 tests in the semester, activity, performing homeworks
Bibliography
1. N. Grzenkowicz, J. Kowalczyk, A. Kusak, Z. Podgórski - Analiza ekonomiczna przedsiębiorstwa Wyd. Naukowe Wydz. Zarządzania, Warszawa 2007
2. J. Kowalczyk, A. Kusak - Decyzje finansowe firmy. Metody analizy - Wyd. C. H. Beck, Warszawa 2006
and Author materials placed in Base of material on internet part of School of Management
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: