The software complex "inek-analyst. Purpose, scope and composition of software products of the analyst series - abstract State unitary enterprises

The most well-known software products of INEK include the INEK-Analytic software package. Since 1993, our numerous partners have appreciated its merits. The popularity of this software package among our clients allowed us to give the name "Analyst" to the entire series of INEC software products for the analysis and planning of enterprises.

INEC-Analyst significantly differs from software products of a similar class in that the result of working with it is a comprehensive production and financial analysis of the state of the enterprise and a plan for its development, including well-prepared representative documents that meet the requirements of leading Russian and international financial organizations - business documents. plan, financial recovery plan, feasibility study of a loan, anti-crisis program, investment project, enterprise restructuring plan, etc.

Using the proposed version of the INEK-Analyst software package allows you to:

1. Conduct a detailed comprehensive analysis of the production and financial activities of the enterprise in dynamics for a number of periods, using:

Indicators of liabilities and assets of the analytical balance (relative and absolute changes in the structure of property and sources of its formation);

Profit and loss indicators (financial results);

Performance indicators that characterize the profitability of the enterprise and the return on investment (profitability of activities and capital, turnover of assets and working capital elements);

Solvency indicators that reveal the ability of an enterprise to pay off current debts and the likelihood of its bankruptcy in the near future (coverage ratio, intermediate coverage ratio, urgent and absolute liquidity, self-financing interval, Beaver ratio, Altman index, etc.);

Indicators of financial stability characterizing the degree of independence of enterprises from external sources of financing (the level of equity capital, the ratio of borrowed and equity capital, the coverage ratio of non-current assets with equity and long-term borrowed capital);

Indicators of the market valuation of the enterprise, making it possible to compare its market value with the book value;

Comparison of the rate of change in prices for sold products and the main types of material resources;

Analysis of the efficiency of production and sale of each type of product;

Tracking the dynamics of the cost structure and revenue;

Analysis of the receipt and expenditure of funds;

Assessment of the break-even point and the financial strength of the enterprise;

Factor analysis of profit dynamics;

Analysis of the efficiency of the administrative and managerial personnel of the enterprise and the dynamics of labor productivity of industrial and production personnel;

Evaluation of the efficiency of the use of material and raw materials and fuel and energy resources, etc.

Additionally, an analysis is carried out in accordance with the law: assessment of the value of net assets (Order of the Ministry of Finance of the Russian Federation No. 71), assessment of the balance sheet structure (Decree of the Government of the Russian Federation No. 498), analysis of the financial and economic condition of business entities (Decree of the Government of Moscow No. intentional bankruptcy (Ordinance of the FSFO No. 33-r).

The INEK-Analytic software package allows you to calculate a comprehensive assessment of the financial condition of an enterprise and attribute it to one of four groups of investment attractiveness.

The indicators of the financial condition of the enterprise can be analyzed for a specified period or in dynamics for a number of months, quarters or years, and also compared with the recommended values. The analysis is carried out not only by the initial values ​​of the indicators, but also by the basic and chain rates of their growth and growth. The results of the analysis are automatically converted into any type of currency.

For the convenience of working with the software package, it is possible to design your own analytical forms, the indicators in which will be arranged in the order specified by you.

The balance sheet and income statement of the enterprise are given in Russian and English in accordance with GAAP (Generally Accepted Accounting Principles, USA) and IAS (International Accouting Standards) standards adopted in the EU countries.

When working with this block of the complex, you have the opportunity to use all or choose any of the three methods for conducting financial and economic analysis, namely:

Automatic analysis of the enterprise activity. This method of analysis is a sequential change on the screen of graphs and text explaining them. Analysis of a detailed conclusion automatically prepared in text form on the financial condition of the enterprise. This Conclusion contains analytical tables and text with the causes of "illness" or an assessment of the effectiveness of the enterprise. It can be exported to Microsoft Word and edited if necessary.

Independent detailed financial and economic analysis based on calculated analytical tables and graphs. It will allow you, using your experience and knowledge, to prepare in Microsoft Word or Microsoft Excel any report on the results of the financial and economic activities of the enterprise.

2. Develop a business plan for the enterprise and its structural subdivision. This draws attention to:

Planning in manual mode or in indices (percentages) of production volumes and sales of products, taking into account the balance of goods in the warehouse;

Calculation of the enterprise's costs for the production and sale of products, taking into account changes in prices for resources, the number of products produced, resource consumption rates;

Calculation of the need for the acquisition of fixed production assets, as well as for the sale of unnecessary equipment with automatic calculation of depreciation;

Planning of income and expenses for non-sales operations;

Attracting borrowed funds, taking into account specific loan or leasing agreements with a bank, a government authority, a foreign investor, etc.;

Calculation of tax payments taking into account the regional specifics of tax legislation, the chosen accounting policy of the enterprise for tax purposes;

Working capital management, payables and receivables repayment schedule, commissioning of unfinished capital investments.

3. Generate the resulting business plan tables:

cash inflow and outflow (Cash Flow) by direct and indirect method;

Profit Achievement Table;

Movement of finished products in the warehouse;

Balance forecast

Forecast of financial results

The forecast of the balance sheet and financial results is presented not only in Russian forms, but also in the standards of the US and EU countries with translation into English.

4. Analyze and evaluate the prepared business plan in terms of:

Commercial risk, implementation of the prepared business plan;

Efficiency of capital investments (net present value, - internal rate of return, payback period);

Dynamics of the structure of the property of the enterprise and the sources of its formation;

Financial stability, solvency, liquidity, efficiency of the planned activity.

When analyzing the prepared business plan, you can use the following features included in the INEC-Analyst complex:

Familiarization with the mistakes made in the development of a business plan (the planned sale of products exceeds the available stocks in the warehouse, the planned repayment of receivables exceeds the amount of this debt according to the original balance sheet, etc.).

Analysis of automatically prepared comments to the business plan, the correction of which is desirable, but not necessary (certain types of taxes are not taken into account, some financial and economic ratios are not observed, profits are unreasonably overestimated, etc.).

Estimation of the probability of the business plan implementation based on an automatically prepared conclusion on the financial and economic condition of the enterprise at the time of the business plan implementation.

Detailed independent analysis of the prepared business plan based on the calculated analytical tables and graphs.

5. Get a real assessment of the value of the company (business)

The market valuation of a business is not limited to taking into account only the costs associated with the production of goods and services (i.e., the assets of the enterprise), as is customary for book values ​​or accounting valuation. When evaluating a business in the INEK-Analytic software package, an approach is implemented to determine the value from the standpoint of the economic concept of the enterprise, its economic image is taken into account and factors such as time, risk, market conditions, the level and model of competition, economic features of the evaluated enterprise, its macro- and microeconomic environment. This assessment gives a realistic idea of ​​how the enterprise will perform in the future.

6. Consolidate the data of the structural divisions of the enterprise or its branches and conduct a detailed financial and economic analysis of the combined option.

7. Conduct an analysis of deviations of the fact from the plan.

Analysis of deviations from the plan is carried out according to the following indicators:

production and sale of each type of product (quantity, price, stock balances);

Labor resources (number, salary, wage fund);

Material and fuel and energy resources;

Receipt and expenditure of funds;

Technical and economic indicators;

Assets and liabilities of the analytical balance;

Financial results (revenue, cost, selling and administrative expenses, non-sales operations, profit, etc.);

Financial indicators (turnover, solvency, liquidity, financial stability, profitability of capital and activities, a comprehensive assessment of the financial condition).

8. Conduct an analysis of the deviation of the fact from the plan in tabular and graphical form (for each type of product produced and sold, financial and economic indicators, cash flows, etc.).

To date, there are two versions of the software complex "INEK-Analyst", designed for analysis, accounting for planning and plan-fact control of the activities of enterprises and organizations:

"INEK-Analyst" - for the automation of enterprises whose main activity is the production of products or the provision of services.

"INEK-Analyst" (T)" - for the automation of organizations whose main activity is wholesale and retail trade.

Introduction…………………………………………………………………………….2

Purpose and scope of software products of the series "Analyst"……………………………………………………………………….3

Software complex "INEK-AFSP"……………………………………6

Software complex "INEK-ADP"……………………………………...9

Software complex "INEK-Analyst"……………………………….11

Software complex "Bank analyst"………………………….14

Software complex "INEK-Holding"………………………………..17

Conclusion……………………………………………………………………...18

References……………………………………………………………..20

Applications……………………………………………………………………..21

Introduction

INEC Group is one of the largest IT and consulting companies in Russia. The history of the company began in 1990 with the creation of the first computer program in Russia for the financial analysis of enterprises. A small consulting firm, INEC, developed it for their own use. Since then, the creation of information and analytical software products has become a key business area. INEC group software products are multiple winners of international software competitions in the field of finance and business. INEC Group's clients include commercial enterprises and organizations, financial institutions, public authorities and administrations. The main development of the INEK group is the Analyst series.

"Analyst" is a multi-profile series of software products for a comprehensive solution of the most urgent financial problems today facing enterprises and organizations of any type of activity and of any scale. Programs included in the series "Analyst" help to solve problems of different levels of complexity. For 17 years on the market of specialized systems for the financial sector, the Analyst series has won the trust of more than 6,000 users. The products of the series are constantly being improved in accordance with the requirements of the time and the wishes of customers.

A series of software products is designed in such a way that each client can choose the appropriate tool for solving financial and economic problems, depending on the tasks facing the enterprise and its financial capabilities.

Purpose and scope of software products of the "Analyst" series

Software products of the Analyst series are designed for a comprehensive solution of the most urgent financial tasks facing organizations and commercial banks today: analysis of accounting and management reporting; plan-fact control and analysis of deviations; development and analysis of the business plan of the enterprise, the plan for the financial recovery of the enterprise; business valuation; calculation of budget efficiency; analysis of the financial condition of borrowers; assessment of the feasibility study of the loan; calculation of reserves taking into account the financial position of the borrower, the quality of debt service and loan collateral; obtaining information on the loan portfolio in the context of quality categories.

Features and advantages of the "Analyst" series: versatility; ease of implementation and use; a flexible structure that allows clients to create analysis methods that reflect exactly those indicators that are of interest to their enterprises; effective work at enterprises of large, medium and small businesses, as well as in government agencies and public organizations; a wide range of built-in methods of analysis; simple and convenient interface; designed for users of any level of computer knowledge.

INEK-Analyst software products are used for the following purposes:

Internal analysis of the enterprise and the development of a plan for its development. Financial directors, managers of enterprises, as well as external managers identify the production and financial problems of the enterprise, evaluate the performance of its structural divisions, develop a business plan, select the most promising areas of activity, prepare representative documents to attract additional financial resources, evaluate the feasibility of restructuring the enterprise.

External analysis and control of enterprises. Organizations using software products of the Analyst series for external analysis and control of enterprises' activities primarily include:

Government bodies that monitor the financial condition of enterprises in the city, region and decide the issues of providing financial assistance to enterprises, exercising control over the activities of SUEs (state unitary enterprises) and joint-stock companies with a share of state ownership;

Credit departments of commercial banks that make decisions on granting loans to enterprises and organizations;

Holdings assessing the performance of branches and prospects for their development;

Suppliers assessing the company's ability to pay for goods and services;

Auditing and consulting firms that assess the financial and economic condition of enterprises and develop long-term plans for their development;

Investors evaluating the investment attractiveness of Russian facilities;

Insurance organizations that analyze the financial and economic condition of policyholders.

Such a dual focus of programs allows enterprises in need of financial investment to submit to organizations that provide financial support, well-prepared documents and “speak” with them in the same language. At the same time, the use of programs of this series by specialists of public authorities makes it possible to create a single information space in the region and to constantly monitor the financial condition of economic entities of cities, regions, and republics. In other words, the programs of the "Analyst" series solve the problem of "transparency" of enterprises and provide complete information about their financial potential.

The result of working with the software package is a comprehensive financial and economic analysis of the current state of the enterprise and a well-prepared business plan that meets the requirements of leading Russian and international financial organizations, which distinguishes INEC-Analyst from software products of a similar class.

The series of software products "Analyst" includes:

PC "INEK-AFSP" - analysis of the financial condition of enterprises and organizations of any kind of activity;

PC "INEK-ADP" - analysis of the financial and economic condition of enterprises and organizations of any kind of activity;

PC "INEK-Analyst" - analysis and planning of enterprises;

PC "INEK-Holding" - analysis, accounting and planning of activities of subsidiaries;

PC "Banking Analyst" - financial analysis, calculation of reserves for loans, business valuation, analysis of the feasibility study of the loan, plan-factual control.

Software complex "INEK-AFSP"

The program "INEK-AFSP" is designed to analyze the financial condition of enterprises of all types of activities based on external accounting data: forms No. 1, 2, 4 (Appendix 1).

The undoubted advantage of the program is not only a thoroughly developed INEC methodology, but also a mechanism that provides users with the opportunity to create their own analysis methods, describing the algorithms for calculating the indicators used in them. When creating their own analysis methods, the user is given the opportunity to use both initial and analytical data, and an extremely accessible mechanism for selecting formulas for calculating indicators with the ability to view them in words and form their own comments on the created indicators.

The program "INEK-AFSP" allows using the following formats of presented data in the analysis: initial (absolute) values; base growth rates; base growth rates; chain growth rates; chain growth rates; basic absolute deviations; chain absolute deviations; average annual values; average values ​​in form N 2; values ​​on a cumulative total in form N 2 within a year; values ​​in dynamics, for any selected period; values ​​in comparison for 2 periods; values ​​for one date (including the formation of the Financial Report for one date); conversion of monthly data into quarterly and annual data and quarterly data into annual ones, respectively; values ​​in any currency entered in the "Economic Environment" directory and on any scale.

When working with the program, it is possible not only to conduct a financial analysis based on the calculated analytical tables and graphs, but also to receive a detailed conclusion automatically prepared in text form on the financial condition of the enterprise (15-16 pages of text). The INEK-AFSP program also prepares a short summary of the financial condition of enterprises. This summary consists of text and graphics (3 pages) and is often used to provide information about the enterprise to the leaders of this enterprise, city, specialists from ministries and departments.

The "INEK-AFSP" program additionally calculates:

Indicators of economic efficiency of the activity of the Federal State Unitary Enterprise (State Unitary Enterprises), financial indicators of the audit of the Federal State Unitary Enterprise;

Indicators of economic efficiency of activity of joint-stock companies with a share of federal property;

Assessment of net asset value for joint-stock companies;

Financial and economic condition of business entities with a share of the city;

The presence of signs of fictitious, deliberate bankruptcy;

Financial condition of agricultural producers;

Financial analysis and control of enterprises of strategic importance for the national security of the state or socio-economic significance;

Analysis and examination of the financial condition of organizations;

Analysis of the financial condition of purchasers of shares (stakes) in credit institutions.

The program "INEK-AFSP" is intended not only to analyze the activities of a particular enterprise, but is also indispensable for government bodies when monitoring the financial and economic condition of economic entities of cities, regions, republics, since it:

Allows you to create and maintain up to date a database of economic entities (full and short names; actual and legal addresses; TIN, all-Russian classifiers of enterprises and organizations, forms of ownership, types of activities, legal form; full name, phone, fax and email of the company's management .

Evaluates the performance of enterprises in filling the budgets of different levels (federal, regional, municipal).

Calculates budget efficiency.

Software complex "INEK-ADP"

The program "INEK-ADP" is designed to analyze (based on accounting and management reporting data) the financial and economic activities of enterprises and organizations of all types of activities (Appendix 2). This program, including all the features of "INEK-AFSP", additionally allows you to:

Analyze the rate of change in prices for the company's products (goods, services, other revenue items) and the main types of material resources and other costs;

Evaluate the efficiency of the use of material and raw materials and fuel and energy resources;

Analyze the efficiency of production and sale of each type of product, service, product;

Analyze the cost structure of a unit of manufactured products;

Analyze costs per unit of output

Track in dynamics the change in the structure of cost and revenue, the dynamics of the movement of products, resources and goods in the warehouse;

Assess the break-even point and the margin of financial strength of the enterprise;

Conduct factor analysis of profit dynamics;

Analyze changes in labor productivity;

Estimate the commercial margin and the share of wages in revenue;

Allocate indirect costs in proportion to direct labor costs, direct material costs, all direct costs, sales proceeds, or volumes of output produced.

As initial information, not only data of balance sheets, profit and loss statements, receipts and expenditures of funds are used, but also information on the structure of revenue (nomenclature of products, goods, services, cost; quantity; price), costing, purchases of goods and costs circulation, use of profits.

Software complex "INEK-Analyst"

The "INEK-Analytic" software package, fully including the capabilities of the "INEK-AFSP" and "INEK-ADP" programs, additionally allows you to perform the entire range of work on planning the activities of enterprises: financial and economic analysis; development of a business plan; business plan analysis; analysis of investment efficiency; work with contractors; business valuation; sensitivity analysis; budget efficiency; plan-fact control; consolidation; comparison and monitoring (Appendix 3).

The use of the proposed version of the software complex "INEK-Analyst" allows for a comprehensive analysis of the financial and economic activities of the enterprise in dynamics for a number of periods:

Horizontal and vertical analysis of liabilities and assets of the analytical balance sheet;

Profit and loss indicators (financial results);

Cash inflow and outflow indicators;

Performance indicators;

Solvency indicators;

Indicators of financial stability;

Indicators of the market assessment of the enterprise;

Comparison of the rate of change in prices for products, services, goods and main types of material resources and costs;

Analysis of the efficiency of production and sale of each type of product, product;

Dynamics of the cost structure, revenue, distribution costs; movement of products, resources and goods in the warehouse;

Analysis of the cost structure of a unit of manufactured products;

Cost analysis per unit of output;

Receipt and expenditure of funds;

Break-even point and margin of financial strength of the enterprise;

Factor analysis of profit dynamics;

The efficiency of the administrative and managerial personnel of the enterprise and the dynamics of labor productivity of personnel;

Efficiency in the use of material and raw materials and fuel and energy resources;

The volume of sales per ruble of costs, revenue and profit per employee;

Commercial margin and the share of wages in revenue;

The distribution of indirect costs is proportional to direct labor costs, direct material costs, all direct costs, sales proceeds or volumes of goods produced.

Based on the selected indicators, a comprehensive assessment of the financial condition of the enterprise is calculated with its assignment to one of four groups (the first is highly profitable enterprises with excellent chances for further development; the second is enterprises with a satisfactory level of profitability; the third is enterprises that are on the verge of financial stability; the fourth companies in deep crisis.

The software complex "INEK-Analyst" allows you to evaluate the results of the company's activities in filling the budgets of different levels (federal, regional, municipal).

This software package is available in two versions:

"INEK-Analyst - for the automation of enterprises whose main activity is the production of products or the provision of services;

"INEK-Analyst" (T) - for the automation of organizations whose main activity is wholesale and retail trade.

The new version of the programs implements a mechanism for generating an anti-crisis textual financial report, which consists of the following main sections: a comprehensive assessment of the financial condition, the efficiency of using labor resources, sales efficiency, management efficiency, the efficiency of using attracted resources, and the efficiency of capital investments.

For government bodies that analyze business entities and prepare various reports, sorting, sampling of enterprises (organizations) according to various criteria, the most interesting is the new section in the programs, which is called “User Selections” in the “Monitoring” menu. This mode allows you to select enterprises (options) according to user-defined criteria, including indicators created on the basis of your own methods.

In connection with changes in tax legislation, clarifications have been made, including on the payment of VAT, a form “VAT payments” has been added, detailing the relevant calculations. This module can be especially useful for financial analysts involved in tax planning and optimization.

Software complex "Bank analyst"

The software complex "Bank Analyst" is used to maintain the financial dossier of the bank's clients (Appendix 4) and performs the following functions:

1. Maintenance of the financial dossier of the bank's clients. The database of the software complex collects, accumulates and corrects a wide range of data on the activities of bank customers. Data can be received on magnetic media and in the form of paper documents.

2. Calculation of reserves taking into account the financial position of the borrower, the quality of debt service and the quality of collateral for the loan in accordance. The Banking Analyst software package implements a mechanism for forming a professional judgment on the category of loan quality and calculating reserves, taking into account the financial position of the borrower, the quality of debt service and the quality of loan collateral in accordance with the Regulation of the Bank of Russia 254-P dated March 26, 2004.

When assessing the financial condition of the borrower, users can use both financial indicators and ratios calculated in the software package, and subjective qualitative indicators. When working with the software package, you can use the proposed INEC methodology or create your own.

The software package also introduced the calculation of financial indicators, in accordance with the Regulation of the Bank of Russia No. 218-P dated March 19, 2004 on the procedure and criteria for assessing the financial position of legal entities - founders (participants) of credit institutions.

3. Analysis of the borrower's financial condition based on external accounting data. As initial data for financial analysis, Russian financial statements for different periods or reporting data for enterprises that are on a simplified taxation system are used.

When working with this block of the software package, it is possible to carry out a detailed financial and economic analysis based on calculated analytical tables and graphs, view a graphic video with brief text explanations, study an automatically prepared 15-16-page text Conclusion for the credit committee, generate a short text summary of financial position of the enterprise (3 pages).

4. Internal (economic) analysis of the borrower's condition based on data on the structure of revenue, cost, cash flow.

Information on the structure of revenue, cost, use of profit, etc. is additionally used as initial information. Based on the data entered, the software package allows for an internal analysis of the borrower's activities: to analyze the rate of change in prices for the company's products and the main types of material resources and other costs; evaluate the efficiency of the use of material and raw materials and fuel and energy resources; analyze the cost structure of a unit of manufactured products; evaluate the break-even point and the financial strength of the enterprise; conduct a factor analysis of profit dynamics, etc.

5. Development and evaluation of a feasibility study for a loan. In the process of developing a feasibility study, the following final tables are automatically generated:

Financial results;

Inflow and outflow of funds (Cash Flow) in three ways: direct method, indirect method and by type of activity;

Analytical forecast balance;

Production cost calculation;

Movement of products, goods and material resources in the warehouse;

Schedule for attracting and returning borrowed funds, leasing agreements;

Forecast of balance sheet and financial results in US and EU standards (with translation into English).

When analyzing the presented feasibility study of the loan, the following are assessed: the commercial risk of the implementation of the prepared feasibility study; dynamics of the structure of the property of the enterprise and the sources of its formation; financial stability, solvency, liquidity, efficiency of the planned activity

6. Analyzes the effectiveness of investments. The analysis is carried out in accordance with the Guidelines for evaluating the effectiveness of investment projects (Second Edition, approved by the Ministry of Economy of the Russian Federation, the Ministry of Finance of the Russian Federation and the Gosstroy of the Russian Federation dated June 21, 1999 No. VK 477). The software complex "INEK-Analyst" performs cash flow modeling, including all cash receipts and expenses related to the implementation of the project for the billing period, taking into account the possibility of using different currencies. Its application increases the degree of economic feasibility of decisions made on the expediency of project implementation.

7. Conducts a real assessment of the value of the company (business). When assessing the value of a company, the discounted cash flow method is used. Based on the results of calculations, the value is formed: of a controlling liquid block of shares, a non-controlling liquid block of shares and a non-controlling illiquid block of shares.

8. Allows you to determine the sensitivity of the feasibility study to market fluctuations and changes in the macroeconomic conditions of activity.

9. Conducts an analysis of deviations of the fact from the plan and the progress of the feasibility study.

10. Allows you to compare the indicators of borrowers in tabular and graphical form and form the bank's loan portfolio.

6. Software complex "INEK-Holding"

The software complex "INEK-Holding" completes the "Analyst" series and allows you to control, analyze, plan, plan-actual control, monitor the activities of organizations in various industries: production, services, trade, agriculture and many others. This software product includes all the capabilities of the INEC-Analyst software systems and is designed to control the activities of subsidiaries (Appendix 5).

The advantage of this software package is that it allows you to:

Analyze the activities of enterprises that are both on the generally accepted and on the simplified taxation system;

Change standard accounting lines by adding your own lines to the balance sheet and income statement;

Take into account the industry and economic specifics of the activities of enterprises;

Implement own methods of financial analysis;

Get practically all methods of analysis regulated by laws and regulations: credit risk assessment, assessment of net asset value, analysis of the issuer's performance indicators, assessment of net asset value, financial recovery, assessment of SUEs, JSCs with state ownership and others;

Consolidate and analyze the financial statements of enterprises belonging to holdings and financial and industrial groups;

Compare and rank the activities of subsidiaries;

Implement plan-fact control.

Conclusion

Programs of the "Analyst" series allow you to solve the following tasks: analysis of accounting and management reporting; plan-factual control, analysis of deviations; development and analysis of the business plan of the enterprise, the plan for the financial recovery of the enterprise; business valuation; calculation of budget efficiency; analysis of the financial condition of borrowers; assessment of the feasibility study of the loan; calculation of reserves taking into account the financial position of the borrower, the quality of debt service and loan collateral; obtaining information on the loan portfolio in the context of quality categories.

Programs of the "Analyst" series are used in their activities: enterprises and organizations that analyze financial and production activities, develop a business plan, an investment project; government bodies; commercial banks; arbitration managers; leasing companies; holdings assessing the performance of branches and prospects for their development; audit and consulting firms; investors evaluating the investment attractiveness of Russian facilities.

The Analyst series includes:

Program "INEK-AFSP" - analysis of the financial condition;

Program "INEK-ADP" - analysis of the financial condition + analysis of economic activity;

Software complex "INEK-Analyst" - analysis of the financial condition + analysis of economic activity + business plan;

The specialized software product "INEK-Analyst (T)" is designed to solve the problems of financial and economic analysis, monitoring, comparison, planning for trade organizations.

Software complex "Banking Analyst" - designed for financial analysis of the borrower, calculation of reserves for loans, business valuation, calculation of the value of net assets, analysis of the feasibility study of the loan, plan-fact control;

The software complex "INEK-Holding" is designed for financial and economic analysis, monitoring, comparison, planning and plan-fact control of enterprises and organizations of any type of activity (production, provision of services, trade, etc.).

Bibliography

http://www.inec.ru

Attachment 1

Annex 2

Annex 3

Appendix 4

The composition of employees is very ... enterprises of various destination. b) development ... "economist". Software products series « Analyst" intended for...

The software complex "Financial Analyst" is intended for analysis of the financial condition of enterprises all types of activities based on external accounting data: forms No. 1, 2, 4 (balance sheet, income statement, cash flow statement), own initial forms.

Financial analysis can be carried out for enterprises that are both on the generally accepted taxation system and on the simplified one.

In addition to standard forms, it is possible to create universal arbitrary source tables. These forms can be formed in accordance with reporting forms officially approved by various departments of the Russian Federation or with internal corporate standards governing the provision of information necessary for making management decisions.

The advantage of the program is that it allows you to:

• Take into account the industry and economic specifics of the activities of enterprises;
• Use the INEC methodology;
• Implement own methods of financial analysis;
• Receive practically all legally regulated methods of financial analysis for financial recovery, evaluation of unitary enterprises, JSCs with a share of state ownership;
• Calculate economic value added (EVA);
• Consolidate and analyze the financial statements of enterprises that are part of holdings and financial and industrial groups;
• Compare and rank enterprises according to various indicators.

The undoubted advantage of the program is not only the thoroughly developed INEC methodology, but also a mechanism that provides users with the ability to create your own methods of analysis.

To assess the financial condition of the enterprise is used horizontal and vertical analysis:

• Analysis of assets and liabilities of the analytical balance sheet(relative and absolute changes in the structure of property and sources of its formation)
• Profit and Loss(financial results)
• inflow and outflow Money
• Efficiency, which characterizes the profitability of activities and the profitability of investments (profitability of activities and capital, turnover of assets and working capital elements)
• Solvency, which reveals the ability of the enterprise to pay off current debts and the likelihood of its bankruptcy in the near future (coverage ratio, intermediate coverage ratio, urgent and absolute liquidity, self-financing interval, Beaver coefficient, Altman index, etc.)
• financial stability, characterizing the degree of independence of enterprises from external sources of financing (the level of equity capital, the ratio of debt and equity capital, the coverage ratio of non-current assets with equity and long-term borrowed capital)

Software package " Financial analyst" allows you to use the following formats of the presented data in the analysis:

• Initial (absolute) values
• Base growth rate
• Base growth rates
• Chain growth rates
• Chain growth rates
• Basic absolute deviations
• Chain absolute deviations
• Average annual values
• Average values ​​in form N 2
• Cumulative total values ​​in form N 2 within a year
• Values ​​in dynamics, for any selected period
• Values ​​in comparison for 2 periods
• Values ​​for the same date (including the formation of the Financial Statement for the same date)
• Converting monthly data to quarterly data and annual data and quarterly data to annual data respectively
• Values ​​in any currency entered in the "Economic Environment" directory and in any scale

When working with the program, it is possible not only to conduct financial analysis based on calculated analytical tables and charts, but also to receive automatically prepared in text form detailed Conclusion on the financial condition of the enterprise (15-16 pages of text).

Software package " Financial analyst"also cooks short summary on the financial condition of enterprises. This summary consists of text and graphics (3 pages) and is often used to provide information about the enterprise to the leaders of this enterprise, city, specialists from ministries and departments.

In addition, a mechanism has been introduced in the program that allows the User to interpret the calculations himself and to configure and subsequently use any number of his own text reports.

From the whole variety of indicators and coefficients, the program selects the key ones that characterize all aspects of the enterprise's economic activity - performance, business riskiness and financial stability of the enterprise, long-term and short-term solvency prospects, and the quality of enterprise management. Based on the selected indicators, it is calculated comprehensive assessment of the financial condition enterprises with assignment to one of four groups ( first- highly profitable enterprises with excellent chances for further development; second enterprises with a satisfactory level of profitability, third- enterprises that are on the verge of financial stability, fourth companies in deep crisis. The use of this complex indicator allows not only to track changes in the financial position of the enterprise in dynamics, but also to determine it rating towards other businesses and organizations.

When evaluating the efficiency of enterprises, it is possible to compare the financial indicators achieved by the enterprise with industry standard (recommended) values, i.e. conducting constant benchmarking. To achieve this goal in the software package " Financial analyst"Recommended metric values ​​have been configured for various activities.

The program is able to consolidate data from multiple options and analyze integrated reporting.

Software package " Financial analyst" additionally calculates indicators in accordance with applicable law:

State unitary enterprises

• Indicators of economic efficiency of activity FSUE(Order of the Ministry of Economic Development and Trade N 320, Ministry of Property of the Russian Federation N 208 MNS N BG-3-21 / 355-a)
• Financial indicators for Report of the head of the Federal State Unitary Enterprise(Decree of the Government of the Russian Federation N1116)
• Financial indicators for the report of the head of the FSUE are not only calculated in the program, but also automatically filled in the Report supplied with the program
• Financial indicators FSUE audit

Joint stock companies

• Financial performance indicators of the issuer (Order of the Federal Financial Markets Service N 11-46/pz-n)
• Indicators of economic efficiency of activities of joint-stock companies with a share of federal property (Order of the Ministry of Economic Development and Trade N 320, Ministry of Property of the Russian Federation N 208 MNS N BG-3-21 / 355-a)
• Determination of the value of net assets (Order of the Ministry of Finance of the Russian Federation N 84n)

financial recovery

• Rules for conducting a financial analysis by an arbitration manager (Decree of the Government of the Russian Federation N 367 of June 25, 2003)
• Presence of signs of fictitious, deliberate bankruptcy (Decree of the Government of the Russian Federation of December 27, 2004 N 855 "On approval of the Provisional Rules for checking by an arbitration manager the presence of signs of fictitious and deliberate bankruptcy")
• Financial condition of agricultural producers (Decree of the Government of the Russian Federation of January 30, 2003 N 52)
• Group of financial stability of the debtor (Decree of the Government of the Russian Federation of January 30, 2003 N 52)
• Financial analysis and control of enterprises of strategic importance for the national security of the state or socio-economic significance (Order of the Ministry of Economic Development and Trade N 211, FSFR N 295)
• Analysis and examination of the financial condition of organizations (Order of the FSFR of Russia N 16)
• Assessment of the balance structure (Decree of the FUDN of August 12, 1994 N 31-r)

Credit organizations

• Indicators for assessing the satisfaction of the financial position of legal entities (Regulation of the Bank of Russia N 415-P)

Used in the program Financial analyst"graphics package" makes it possible to: build graphs for any indicators, show (hide) labels of indicator values, display (remove) the range of recommended values, present graphs for printing on a black-and-white or color printer, set upper and lower headings for graphs, rotate labels, save in the database and then permanently use the selected graphs.In addition, the program provides the ability to transfer charts in MS Word.

When assessing the financial condition of the borrower, Users can use both financial indicators and ratios calculated in the program, as well as qualitative indicators. When working with the program, you can use the proposed INEC methods or create your own.

Software package " Financial analyst"Designed not only to analyze the activities of a particular enterprise, but also indispensable for government bodies during the monitoring financial and economic condition of economic entities of cities, regions, republics, as it:

• Allows you to create and maintain up to date a database of economic entities (full and short names; actual and legal addresses; TIN, all-Russian classifiers of enterprises and organizations, forms of ownership, types of activities, legal form; full name, phone, fax and email of the company's management )
• Makes it possible to analyze not only private enterprises, but also state unitary enterprises and joint-stock companies with a share of state ownership
• Evaluates the performance of enterprises in filling the budgets of different levels (federal, regional, municipal)
• Calculates budget efficiency
• Allows you to compare in tabular and graphical form the results of activities of different enterprises in terms of financial and economic indicators and ratios, as well as according to financial statements;
• Distribute (sort) economic entities by groups of financial condition, investment attractiveness and creditworthiness.

INEK-Analyst is one of the most famous series of INEK software products, which allows you to perform the entire range of work on planning and analyzing the activities of enterprises.

INEK-Analyst software products are used for the following purposes:

1. Internal analysis of the enterprise and the development of a plan for its development. Financial directors, managers of enterprises, as well as external managers identify the production and financial problems of the enterprise, evaluate the performance of its structural divisions, develop a business plan, select the most promising areas of activity, prepare representative documents to attract additional financial resources, evaluate the feasibility of restructuring the enterprise.
2. External analysis and control of enterprises. Organizations using software products of the Analyst series for external analysis and control of enterprises' activities primarily include:
   • Government bodies those monitoring the financial condition of enterprises in the city, region and deciding the issues of providing financial assistance to enterprises, exercising control over the activities of state unitary enterprises and joint-stock companies with a share of state ownership;
   • Credit departments of commercial banks those who make decisions on granting loans to enterprises and organizations;
   • holdings, evaluating the efficiency of the branches and the prospects for their development;
   • Suppliers, evaluating the ability of the enterprise to pay for goods and services;
   • Audit and consulting firms those conducting an assessment of the financial and economic condition of enterprises and developing long-term plans for their development;
   • Investors, evaluating the investment attractiveness of Russian facilities;
   • Insurance organizations, analyzing the financial and economic condition of the insurers.

Such a dual focus of programs allows enterprises in need of financial investment to submit to organizations that provide financial support, well-prepared documents and “speak” with them in the same language. At the same time, the use of programs of this series by specialists of public authorities makes it possible to create a single information space in the region and to constantly monitor the financial condition of economic entities of cities, regions, and republics. In other words, programs of the "Analyst" series solve the problem of "transparency" of enterprises and provide full information about their financial potential.

What tasks can be solved by software products of the INEK-Analyst series?

The result of working with the software package is comprehensive financial and economic analysis of the current state of the enterprise and well-prepared, meeting the requirements of leading Russian and international financial institutions business plan, which favorably distinguishes INEC-Analyst from software products of a similar class. Thus, in the process of working with INEK-Analyst, the following tasks are solved:

• analysis of the production and financial activities of the enterprise;
• monitoring, comparison, business valuation;
• development, analysis and evaluation of business development plans;
• plan-fact control of enterprises engaged in production and provision of services.

Commercial reasons to choose INEC-Analytic software products:

1. Developed and implemented in the programs of the series a unique technique for analyzing the financial condition of an enterprise, as well as automatically generated Financial Opinion on the activities of the enterprise and a Comprehensive assessment of its financial condition greatly facilitate the work of analysts.
2. The undoubted advantage of all programs of the complex is a mechanism that provides each user the ability to create your own analysis methods, describing the algorithms for calculating the indicators used in them. When creating your own analysis methods, you do not need to be a programmer, as an extremely accessible mechanism for choosing formulas for calculating indicators is provided with the ability to view them in words and form your own comments on the created indicators.
3. The mechanism of transformation of initial forms into analytical reports, the articles of which have the same economic content on any reporting date, embedded in the programs of the INEC-Analyst series, ensures correctness and objectivity of the financial condition of enterprises in dynamics over a number of years. At the same time, the program uses Russian financial statements for different periods, starting from 1991, as the initial data for analysis.

Technical reasons to choose INEK-Analyst software products:

• the ability to use both local and network versions in work (when using network versions, the Security Administrator software product is additionally supplied, designed to administer the access of program users to their functional and informational components);
• software products of the Analyst series are implemented in a client-server architecture and use Interbase, Inprise corporations as a database (ARM-Analyst software products - ORACLE). The client part of the programs is implemented using Delphi rapid application development (RAD) tools. The database structure is developed and supported by modern CASE technologies.

The composition of software products of the INEC-Analyst series:

A series of software products is designed in such a way that each client can choose the appropriate tool for solving financial and economic problems, depending on the tasks facing the enterprise and its financial capabilities.

Programs of the "Analyst" series differ in the range of tasks to be solved. The initial program "INEK-AFSP" contains a minimum set of calculations. Each subsequent one, along with new functions, includes the capabilities of the previous one: INEC-Analyst (T) ”is a specialized software product that solves the problems of financial and economic analysis, monitoring, comparison, and planning of the activities of trade organizations.

Indeed, to give an objective and competent assessment of almost any business is not an easy task. But it is quite feasible - this is how the Auditor LLC (Bor, Nizhny Novgorod Region) believes. Despite the small staff of auditors - there are only ten of them, this company successfully serves more than 500 clients. The use of modern information technologies helped her achieve such quantitative indicators, primarily the INEC-Analytic software package developed by specialists from the INEC group.

“The situation on the market is such that it is necessary to regularly analyze investment projects aimed at improving the efficiency of enterprises, - explains Svetlana Bashmachnikova, director of the Auditor company, - therefore, there is a high demand for business plans containing a forecast of the activities of a particular business unit . We carry out this work based on the wide functionality of the INEK-Analytic software package.

The company "Auditor" since 2002 uses this complex as a tool for the formation of conclusions on financial analysis and evaluation of business plans of enterprises. For example, in the Nizhny Novgorod Region, municipal and federal unitary enterprises are now being privatized. This process proceeds very rapidly, and in order to correctly form the authorized capital of new structures, auditors, with the help of INEK-Analyst, analyze the actual activities of privatized enterprises. And for the analysis of investment projects, this complex allows you to make a forecast and determine which of the business areas are the most promising and, therefore, how much money it is advisable to invest in each of them. Moreover, "INEK-Analyst" helps to quickly and efficiently perform various analytical calculations.

Svetlana Bashmachnikova believes that INEC-Analytic is a universal template for evaluating enterprises of any size and type of activity. “Once the tool is given,” she believes, “then everything depends on the skill and experience of the analyst who uses the software product.”