Comparison - the most important method analysis that allows you to evaluate the progress and results of the organization’s activities. The application of the comparison method is the first stage of any analytical study. During the analysis process, the actual results of the organization's activities in the analyzed period are compared with similar indicators in various areas.

The main areas of comparison are:

comparison with planned indicators, as a result of which the degree of implementation of the plan according to certain indicators is determined, the reasons for deviations from planned targets;

comparison with indicators of previous periods gives an idea of ​​trends in indicators and characterizes these changes in dynamics over a number of periods;

Comparing the organization's performance indicators with the performance indicators of related organizations allows us to determine its competitiveness.

A necessary condition for the correctness of conclusions obtained based on comparison of indicators is to ensure their comparability, i.e. their homogeneity and same quality. Comparability of indicators can be achieved:

the use of comparable assessments of factors when comparing volumetric (quantitative) indicators. For example, when comparing production volumes for individual years, they are expressed in the same comparable prices;

excluding the influence of the quantitative factor when comparing qualitative indicators, i.e. by recalculating the compared quality indicators to the same quantity. Thus, when determining the implementation of the plan by the cost of commercial products, they compare the actual and planned costs of the same actual volume of manufactured commercial products;

application of a unified methodology for calculating compared indicators;

bringing the compared indicators to homogeneous composition. Thus, a comparison of the cost of individual types of products by year can be carried out only if it is calculated using the same elements and expense items;

¦using relative indicators, i.e.

Dynamics indicators (growth rates, growth rates, etc.).

In order to objectively evaluate the results achieved by the organization, relative values must be used in combination with absolutes. Numerically identical relative indicators can have different meaning depending on differences in absolute values ​​from which these relative values ​​are derived. Therefore, in the process of analysis, the absolute value of one percent of growth is determined by dividing the absolute growth of the indicator by the growth rate. During the comparison process it is determined:

a) absolute increase in the indicator

where P1,Po is the current and base value of the indicator

b) relative increase in the indicator

5P=(DP/Po)*100%;

c) indicator index:

d) absolute value of one percent increase in the indicator

Po/o = DP/5P.? For example, if the volume of production of one organization in the reporting year amounted to 11.0 million rubles, and in the previous year 10.5 million rubles, and in another organization these volumes are correspondingly equal to 35.0 million rubles. and 33.4 million rubles, then the growth rate of production volume in both the first and second organizations is the same - 104.8% (11.0/10.5*100 and 35.0/33.4*100). However, the absolute increase in production volume in the first organization amounted to 0.5 million rubles. (11.0 - 10.5), and in the second - 1.6 million rubles. (35.0-33.4), therefore the absolute value of one percent of the increase in the first organization is equal to 104.2 tr. (500:4.8), and in the second 333.3 thousand rubles. (1600:4.8). Thus, the significance (weight) of one percent of the increase in production for the second organization is 3.2 times higher than for the first. Consequently, an absolute or relative indicator taken in isolation can reflect the process being studied very one-sidedly, while consideration of relative and absolute indicators in their unity eliminates such one-sidedness.

Comparison method in economic analysis

Conditions for using the comparison method and scope

Comparison is an action through which the similarities and differences of phenomena are established objective reality. Using this method, the following main tasks are solved: identifying cause-and-effect relationships between phenomena; conducting evidence or refutation; classification and systematization of phenomena.

The comparison can be qualitative (“yesterday it was warmer”) and quantitative (20 is always greater than 10).

Comparison procedure in financial analysis economic activity enterprise includes several stages: selection of compared objects; selection of the type of comparison (dynamic, spatial, in relation to planned values); selection of comparison scales and degree of significance of differences; choosing the number of characteristics by which comparison should be made; choosing the type of features, as well as determining the criteria for their significance and insignificance; choice of comparison base.

When making a comparison, certain requirements must be met:

• * phenomena must be qualitatively comparable to each other, i.e. have something in common that serves as a basis for comparison (for example, the question “Which is longer, the road or the night?” is absurd, since these phenomena are incomparable). The possibility of comparison is ensured by the homogeneity of objects or phenomena included in the analysis;
• * it is necessary to observe the identity of the formation of the compared indicators (this means the sameness of the methods of organizing the collection of initial information, its generalization, methods of calculating indicators, etc.);
• * the objects being compared must belong to sets of phenomena that are at the same stage of development (for example, it is hardly possible to compare spring and autumn prices on the vegetable market, the yield of government bonds and junk or junk bonds, cost indicators in dynamics in conditions of inflation, etc. );
• * the phenomena being compared must be measured in the same units of measurement;
• * objects or phenomena must be compared according to a comparable set of units (for example, if a trade organization acquired or, conversely, closed several of its stores, a temporal comparison of the absolute indicators of its activities before and after such a reorganization, naturally, cannot be considered valid), with spatiotemporal In comparisons, information on the objects being compared should be taken on the same date (momentary data) or for the same time interval (interval data).

If the objects of analysis do not satisfy some of these requirements, in some cases the data can still be reduced to a comparable form. There are several ways to do this: dividing into homogeneous groups according to quantitative or quality criteria, reduction to identical units of measurement, recalculation of incomparable indicators using one algorithm, discounting, etc. For example, when comparing the effectiveness of several financial transactions, it is advisable to express all rates in the form of an annual interest rate or in the form of an effective rate. Another option to ensure comparability would be to bring the indicators to the same time base. For example, when assessing the effectiveness of investment projects, delaket different terms implementation.

Comparisons can be made using one or more criteria. In the first case, the following methods and types of comparison are used:

comparison of fact with plan (variance analysis is based on this method);

comparison according to this criterion in dynamics, calculation of the average rate of growth (decrease) in the value of this indicator per unit of time;

comparison with a standard (standard, competitor enterprise, etc.);

ranking using relative indicators (for example, ranking by profitability);

the use of special statistical indicators together with their characteristic values ​​(for example, the risk assessment of securities is carried out using variation indicators).

To carry out a comprehensive assessment of the financial and economic activities of an enterprise, comparison by one criterion is clearly not enough. In a detailed analysis, economic entities are compared according to several criteria at once (for example, by level of profitability, turnover, sales growth, etc.). At the same time, not all indicators are equivalent - many of them are incommensurable or can act in different directions. In this case, some ranking method should be used. The most commonly used are the sum of places method and the taxometric method. Ratings compiled using these methods provide a comprehensive assessment of the activities of economic entities, making it possible to identify the best in a number of indicators.

Multivariate comparisons

Another important question comparisons - multidimensional comparison, i.e. comparison of economic values ​​according to several indicators. Comparing objects based on a set of indicators is generally unacceptable. In some cases, this is possible by constructing a generalizing indicator.

In economic research, the comparison method has become widespread.

Comparison- this is an action through which the similarities and differences between the phenomena of objective reality are established.

The comparison procedure in economic analysis includes several stages:

• - selection of compared objects;
• - choice of comparison type;
• - selection of a comparison base (previous period, plan, reference enterprise);
• - selection of the number of indicators by which objects will be compared.

The following methods of comparative analysis are distinguished:

• 1. Horizontal analysis - it is used to determine absolute and relative deviations of the actual level of the indicators under study from the base (planned, average, etc.);
• 2. Vertical analysis - it studies the structure of economic phenomena and processes, the relationship between parts of the whole, as well as the influence of factors on the level of performance indicators by comparing their values ​​before and after changing the corresponding factor;
• 3. Trend analysis characterizes the trend of changes in the analyzed indicators over a number of years in dynamics in relation to its base value (basic trend) or to the value of the previous year (chain trend);
• 4. Dynamic comparisons are used to study changes in the studied indicators over time;
• 5. Static comparisons are used to assess the level of indicators of one period for various economic entities;
• 6. In a one-dimensional comparative analysis, comparisons are made according to one or several indicators of one object or several objects are compared according to one indicator;
• 7. Using multidimensional comparative analysis, the performance of several enterprises is compared across a wide range of indicators.

Depending on the comparison base, there are following types comparisons used in the economic analysis of enterprise activities:

• 1. Comparison of actual levels of indicators with planned data. The purpose of this comparison is to monitor and evaluate the degree of implementation of the plan for a month, quarter or year.
• 2. Comparison of actual levels of indicators with approved norms and standards. Such comparisons are necessary to identify savings or over-expenditure of resources on production, assess the effectiveness of their use in the production process, identify unused opportunities to increase product output and reduce its cost.
• 3. Comparison of the level of indicators of the analyzed enterprise with the performance indicators of leading enterprises in the industry with top scores under the same initial business conditions.

The purpose of this comparison is to assess the competitiveness of the enterprise and identify reserves for improving the results of its activities.

• 4. Comparison various options management decisions; comparison of the indicators of the analyzed enterprise with the achievements of science and best practices of other enterprises or divisions to find reserves.
• 5. Comparison of the indicators of the analyzed farm with the average indicators for the district, zone, region to assess the results achieved and determine unused reserves.
• 6. Comparison of parallel and dynamic series to study the relationships between the studied indicators. For example, simultaneously analyzing the dynamics of changes in the volume of gross output, the main production assets and capital productivity, the relationship between these indicators can be substantiated.
• 7. Comparison of various options for management decisions in order to select the most optimal one
• 8. Comparison of performance results before and after a change in any factor when calculating the influence of factors and calculating reserves.

An important condition that must be observed when conducting a comparative analysis is to ensure comparability of indicators; for this, the compared indicators must be brought to a single base.

The baseline should be comparable for all cases analyzed:

• - according to the unity of volumetric, cost, quality, structural factors;
• - according to the unity of intervals or points in time for which the compared indicators were calculated;
• - by comparability of initial production conditions (technical, natural, climatic);
• - on the unity of the methodology for calculating indicators and their composition;
• - on equality of production effects;
• - on the comparability of prices when calculating costs and effects.

Comparison is a scientific method of cognition, in the process of which an unknown (studied) phenomenon, objects are compared with already known, previously studied, in order to determine common features or differences between them. With the help of comparison, the general and specific in economic phenomena are determined, changes in the objects under study, trends and patterns of their development are studied.

In economic analysis, comparisons are used to solve all its problems as a main or auxiliary method. Let us list the most typical situations when comparison is used and the goals that are achieved (types of comparisons):

1.Comparison planned and actual indicators to assess the degree of implementation of the plan. Such a comparison allows you to determine the degree of implementation of the plan for a month, quarter or year.

2. Comparison of actual indicators with regulatory allows you to control costs and promotes the introduction of resource-saving technologies Comparison of actual indicators with the indicators of previous years to determine trends in the development of economic processes.

3.Comparison with best results , those. With the best examples labor, advanced experience, new achievements of science and technology can be carried out both within the framework of the enterprise under study and beyond its borders. Within the enterprise, a comparison is made of the average level of indicators achieved by the team as a whole with the indicators of advanced sections, teams, and workers. This allows for the identification of best practices and new production opportunities.

4.Comparison of indicators of the analyzed farm with average performance by district, zone, region to assess the results achieved and determine unused reserves.

5. Comparison parallel and dynamic series to study the relationships between the studied indicators. For example, by simultaneously analyzing the dynamics of changes in the volume of gross output, fixed production assets and capital productivity, it is possible to substantiate the relationship between these indicators. Comparison various options for management decisions in order to select the most optimal one.

6.Comparison performance results before and after changing any factor used when calculating the influence of factors and calculating reserves.

In economic analysis, the following types of comparative analysis are also distinguished: horizontal, vertical, trend, as well as one-dimensional and multidimensional.

1. Horizontal comparative analysis is used to determine absolute and relative deviations of the actual level of the studied indicators from the base

2. With vertical benchmarking the structure of economic phenomena and processes is studied by calculating specific gravity parts in the general whole, the relationship between the parts of the whole, as well as the influence of factors on the level of performance indicators by comparing their values ​​before and after changing the corresponding factor.

3. Trend analysis is used when studying the relative rates of growth and increase in indicators over a number of years to the level of the base year, i.e. when studying time series.

4. For univariate comparative analysis comparisons are made for one or more indicators of one object or several objects for one indicator.

5. Using multivariate comparative analysis The performance results of several enterprises (divisions) are compared across a wide range of indicators.

Among the empirical methods for studying certain events, the method of comparative analysis is most often used. Thanks to it, common and distinct features (characteristics) of any phenomenon, the process under study at different stages of development (temporal, event-related, etc.) are revealed.

Definition

The comparative method is one of the main logical techniques knowledge of objects, phenomena, events of the external world, which begins with the fact that analysts separate them from all objects and (or) establish their similarity with related objects and phenomena.

Through comparison, common and different methodological approaches of scientific schools are determined, which study certain processes and compare certain criteria and categories. Moreover, only those phenomena (characteristics) are compared that have similar characteristics and objective commonality within the chosen scientific research. As a result, it is possible to find out the general thing that was repeated in the phenomena and became a step towards identifying a number of patterns of the events being studied.

Application

To study the dynamics of changes in certain processes, to search for differences and commonalities, comparative analysis is often used. Examples practical use can be found in sociology, law, political and economic analysis, science and culture.

It is well known that it is convenient to determine the dynamics of an enterprise’s efficiency not using abstract values, but by comparing it either with other similar companies, or based on the company’s statistics in an equilibrium period of time. For example, how has labor productivity (income, losses) changed in this year relative to a similar period of time in previous years, how competing enterprises performed during this time.

The comparative analysis method is indispensable in sociology, public opinion research, and statistical analysis. Only by relying on data from previous studies can we accurately identify the dynamics of changes in sentiment in society, quickly identify growing problems and respond to them in a timely manner. Comparative analysis effective and indicative at all levels: from an individual family to the entire society, from a team to the team of a large enterprise, from the municipal level to the state.

Types of Benchmarking

The types of analysis depend on the methodology and the number of indicators being compared. When tracking a certain phenomenon, you can rely on the data of the phenomenon itself, compare it with a similar one or with a set of phenomena. For example, when tracking the dynamics of a company's economic activity, one can rely on its own statistics for various time periods, compare it with a competing company, or evaluate it in the context of the entire industry (a set of companies).

Classification

Types of analysis are divided into:

• Quantitative - analysis from the point of view of quantitative representation of characteristics.
• Qualitative - analysis of qualitative characteristics, properties.
• Retrospective - analysis of changes over time, their impact on current events.
• Applied - analyzed Practical activities the structure under study.
• Research - used in analytical sciences.
• Descriptive - analysis begins with studies of the structure of a phenomenon, then moves to its functions and purpose.
• General - based on general theory systems
• Structural - analyzed general structure phenomena.
• Microsystem - a specific system is studied.
• Macrosystemic - the role of a specific system in a set of related systems is analyzed.
• Vital - the development of the system is analyzed, its main stages are determined.
• Genetic - used in the analysis of genetic systems and mechanisms of inheritance.
• Other types.

Legal research methodology

A comparative analysis of the legal systems of different countries allows developing countries to adopt effectively proven management methods, improve legislation, and the structure of the administrative system.

The study of the theoretical heritage indicates that the development of legal theory in one country is out of context world history and the achievements of legal thought in other countries is impossible and leads to a narrow, limited approach to defining legal problems. This is what, in fact, determines the pattern of the transnational nature of legal science, without excluding the socio-political function of jurisprudence in a particular state. For example, even Soviet legal science was not an isolated system, but part of a dialectically integral world jurisprudence.

Features of the application of the technique

The legal method of comparative analysis is, first of all, a comparison of comparative studies, that is, an analysis of similar features. A number of respected researchers note two fundamental conditions correct application comparative method:

• We should not limit ourselves to comparing peoples of the same race or religion.
• You can only compare legislation or legal systems that are at the same level of social development.

Why? The comparative history of law should not be limited to a simple comparison of the legal systems being studied simply because they coexist simultaneously in time or territorially close. After all, there is no room for experimentation in law - for every decision aimed at creating or implementing law, the fate and interests of citizens, the economy, and the state are at stake. The law must be as perfect and systemic as possible. That is why, instead of an experiment, comparative legal research is used, which will indicate important options decisions and will warn against making decisions that are outdated or ineffective in current conditions.

Enterprise Development Forecast

Declared entry of the country into global community in the context of the transition of the economies of the leading countries of the world to innovative development, it forces domestic producers to modernize production. Delay threatens a systemic break from developed countries and transformation into a raw material appendage, a donor of cheap work force. Understanding this, advanced domestic enterprises are trying to find their place in the world market, relying on new developments.

However, the search for ideas innovative developments is mainly carried out in a purely intuitive way, while the chances of success are insignificant and depend more on subjective factors. At the same time, there is a method of comparative analysis. It allows:

• Conduct a targeted search for ideas for new products, technologies for their production, and management methods.
• Select the most suitable innovation ideas, thereby increasing investors' chances of success.
• Lay the foundations for the transition to innovative development.

Business Analysis

For efficient management comparative method vital. How else can you track whether a company is performing better or worse? What is its place in the market? How are competitors developing? Only by comparing with previous time periods of one’s own activities and, if possible, competing structures can one build strategic plans development.

When researching large amounts of data, a comparative analysis table is a great help. It allows you to clearly structure indicators. Simplest example comparative table(coefficients taken conditionally):

Criterion	Competitor	Researched company
Product quality			Improve quality by upgrading equipment
			Optimize costs
Delivery speed			Reduce production time
Performance			Improve employee qualifications

Application in political science

Period of relatively fast political changes into which the world has entered beginning of XXI century, causes an increased need for their scientific understanding. As part of research modern stage political transformations apply a comparative analysis plan. It must meet three important conditions:

• Handling a large volume of empirical data.
• Ensuring maximum researcher autonomy from value-based and ideologically charged approaches.
• Identification of special features and general trends of the processes under study.

For this the best way The method of comparative analysis is suitable. It guarantees relevance, scientific and practical significance research of a significant part of the modern methodological tools of political science. Benchmarking can also be valuable in project review settings. political reforms. Studying the experiences of our neighbors on the planet helps us more accurately assess their advantages and disadvantages. Accordingly, the attention of comparative political science research in recent decades has been mainly focused on the search for models of administrative and public administration, taking into account the dynamics of reforms carried out in Western and post-socialist countries over the past decade.