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Sidorenko O. V. Economic analysis of the activity of an agricultural organization // Concept. -2014. - No. 09 (September). - ART 14237. - 0.3 p. l. - URL: . - State. reg.

ART 14237 UDC 338.435

Sidorenko Olga Viktorovna,

Candidate of Economic Sciences, Associate Professor of the Department "Statistics and Economic Analysis of Enterprises" Federal State Budgetary Educational Institution of Higher Professional Education "Oryol State Agrarian University", Orel [email protected]

Economic analysis of the activities of an agricultural organization

Annotation. The article presents some methodological aspects of conducting a comprehensive economic analysis of an agricultural organization. The size of the enterprise, the composition and structure of proceeds from the sale of products, the use of resource potential were monitored. The financial condition is analyzed. Suggested recommendations for maintaining the sustainability of an effective strategy for the development of the organization.

Key words: economic analysis, agricultural organization, enterprise size, revenue, technical equipment, financial stability, development.

Section: (4) economics.

To consider the general economic characteristics of the enterprise, we analyze a number of indicators of production activity. Table data analysis. 1 shows that the proceeds from the sale of products in 2013 compared to 2011 increased by 46.3%. The cost of fixed assets, energy capacities, and the number of employees have increased. The area of ​​agricultural land increased by 3.8%. The number of animals increased by 2.2 times. It can be concluded that the size of the enterprise for the analyzed period of time in terms of the main production indicators has increased.

Table 1

Indicators Years Growth (decrease) rate, %

Production volumes of the main types of products, q: - grain - milk 63,823 29,071 68,913 34,269 88,397 31,149 138.5 107.1

Cost of sold products (works, services), thousand rubles 98 315 136 728 143 837 146.3

Area of ​​agricultural land, ha, including: arable land, ha 3422 3134 3422 3134 3551 3134 103.8 100.0

Average annual cost of fixed assets, thousand rubles 178,915 187,097 202,678 113.3

Power capacities, l. With. 15,711 15,090 15,886 101.1

Average number of employees, pers. 165 166 165 -

including those employed in agricultural production, pers. 153 162 161 123.8

Livestock of animals, arb. Goal. 2764 3228 5016 V 2.2 p.

The largest share in the revenue structure is occupied by livestock products (Table 2). The main marketable products of the plant growing industry are cereals and leguminous crops, their share in the structure of cash receipts tends to grow.

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table 2

Types of products 2011 2012 2013

thousand roubles. % thousand roubles. % thousand roubles. %

crop production

Cereals and legumes 7104 7.09 23,551 17 27,377 18.7

Sugar beet 6648 6.4 12,901 9.3 5844 4.0

Other products 16 0.02 69 0.05 21 0.01

Crop products of own production, sold in processed form 11,851 11.83 19,775 14.3 17,005 11.6

Total crop production 25,619 25.34 56,296 40.65 50,247 34.31

animal husbandry

Cattle 16,263 16.23 22,130 16 21,801 15

Pigs 13,364 13.34 10,998 8 16,874 11.5

Whole milk 42,292 42.21 46,950 34 54,575 37.3

Other products 23 0.02 44 0.03 9 0.006

Livestock products of own production, sold in processed form 746 0.74 310 0.2 331 0.2

Total livestock products 72,696 72.54 80,432 58.23 93,590 64.7

For the most accurate determination of the level of specialization, it is necessary to calculate the coefficient of specialization Kc:

where Y, - the share of marketable products of individual industries; / - the serial number of the type of commercial products in the ranked series by share in the amount of sales proceeds, starting from the highest.

A specialization coefficient of less than 0.25 means diversified production (weak specialization), from 0.25 to 0.5 - an average level of specialization, from 0.5 to 0.65 - a high level of specialization, more than 0.65 - in-depth specialization. Based on the data in Table. 2 calculate the coefficients of specialization for 2011,

2012 and 2013:

К2011 =100/(42.21 +16.23*3+13.34*5+11.83*7+7.09*9+6.4*11 +0.74*13+0.02*15 +0.2*17) = 0.26. К2012=100/(34+17*3+16*5+14.3*7+9.3*9+8*11 +0.2*13+0.05*15+0.03*17)= 0.26.

К2013=100/(37.1+18.7*3+15*5+11.6*7+11.5*9+4*11+0.2*13+0.06*15+0.01 *17)=0.25.

Thus, based on the calculations carried out, it can be concluded that the KH "50 years of October" has an average level of specialization, since the coefficient of specialization throughout the entire study period ranges from 0.25 to 0.5, i.e. The company is engaged in several activities.

During the analyzed period, the equipment of the farm "50 years of October" increased with equipment (Table 3). There is an increase in capital-labor ratio caused by an increase in the average annual cost of fixed production assets with a constant average annual number of agricultural workers. Yes, in

2013, one employee employed in agricultural production accounts for 1228.4 thousand rubles, which is 144.1 thousand rubles. more compared to 2011. Also, there is an increase in the power-to-weight ratio from 95.2 liters. With. in 2011 to 96.3 liters. With. for 1 person in 2013, caused by an increase in energy capacity. The rate of return on assets in absolute terms increased by 0.2 rubles/100 rubles. compared to 2011

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Sidorenko O. V. Economic analysis of the activity of an agricultural organization // Concept. -2014. - No. 09 (September). - ART 14237. - 0.3 p. l. - URL: http://e-concept. en/2014/14237.htm. - State. reg.

El No. fS 77-49965. - ISSN 2304-120X.

ART 14237 UDC 338.435

Table 3

Indicators 2011 2012 2013 Abs. off

Capital equipment, thousand rubles per 100 ha of agricultural land 5228.4 5467.5 5707.6 479.2

Energy supply (per 100 hectares of agricultural land), l. With. 457.9 481.5 447.4 -10.5

Capital-labor ratio, thousand rubles/person 1084.3 1127.1 1228.4 144.1

Power supply, l. s./pers. 95.2 90.9 96.3 1.1

Capital productivity, rub. / 100 rub. 0.6 0.7 0.8 0.2

Capital intensity, rub./100 rub. 1.8 1.4 1.2 -0.6

The analysis of financial statements allows obtaining a number of the most important financial and economic characteristics of an enterprise and identifying ways to improve the efficiency and sustainability of agribusiness.

Comparative analytical balance sheet (Table 4) showed that the value of the company's property is increasing in dynamics. At the same time, the equity capital of the organization increased by an average of 7.5% annually. The amount of borrowed funds is insignificant. Dynamics of indicators of satisfaction of the structure of the balance sheet is positive.

Table 4

Indicators Absolute values ​​(at the end of the year), thousand rubles Growth (decrease) rate, % Change (+/-)

2012 2013

ASSETS Non-current assets: Fixed assets 126,563 139,815 110.5 13,252

Total for Section I 126,563 139,815 110.5 13,252

Current assets: Inventories 130,256 145,532 111.7 15,276

Accounts receivable 10 425 7089 68 -3336

Financial investments 5000 5000 100 -

Cash 5804 2112 36.4 -3692

Total for Section II 151,485 159,773 105.4 8288

BALANCE 278,048 299,548 107.7 21,500

LIABILITIES Equity and reserves: Additional capital 65,263 65,263 100.0 -

Retained earnings 208,992 229,532 109.8 20,540

Total for Section III 274,615 295,155 107.5 20,540

Current liabilities: Accounts payable 3433 4393 128 960

Total for section V 3433 4393 128 960

BALANCE 278,048 299,548 107.7 21,500

From the data in Table. 5 it follows that the enterprise belongs to the first type of financial stability and has absolute financial stability.

For the entire analyzed period, the enterprise does not depend on borrowed funds (see Table 6). This is confirmed by the values ​​of the coefficients of financial dependence and debt, as well as the high value of the coefficient of self-financing.

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Sidorenko O. V. Economic analysis of the activity of an agricultural organization // Concept. -2014. - No. 09 (September). - ART 14237. - 0.3 p. l. - URL: http://e-concept. en/2014/14237.htm. - State. reg.

El No. fS 77-49965. - ISSN 2304-120X.

ART 14237 UDC 338.435

Table 5

Indicators 2011 2012 2013

Sources of own funds formation (capital and reserves) 254,009 274,615 295,155

Non-current assets 127,015 126,563 139,815

Own current assets 126,994 148,052 155,340

Availability of own and long-term borrowed sources of working capital formation 126,994 148,052 155,340

Short-term loans and borrowings 3159 3433 4393

Total value of main sources of funds 130,153 151,485 159,733

Total inventory 112,067 130,256 145,532

Surplus (+) shortage (-) SOS 14 927 17 796 9808

Surplus (+) shortage (-) of own and long-term borrowed sources of reserve coverage 14,927 17,796 9,808

Surplus (+) deficiency (-) of the total value of the main sources of financing reserves 18,086 21,229 14,201

Three-factor model of financial stability type (1.1.1) (1.1.1) (1.1.1)

Table 6

Indicators 2011 2012 2013 Theoretically sufficient level

Autonomy coefficient 0.98 0.98 0.98 > 0.5

Debt ratio 0.01 0.01 0.01 0.67

Self-financing ratio 68.1 67.18 79.9 > 1.0

Financial dependency ratio 0.02 0.02 0.02< 0,5

SOS provision ratio 0.98 0.98 0.97 > 0.1

Agility coefficient 0.53 0.53 0.54 0.2-0.5

A general assessment of the financial condition of the KH "50 years of October" showed a stable financial position of the organization and the absence of signs of bankruptcy.

However, to maintain the sustainability of an effective organization development strategy, the following recommendations can be outlined:

1) thoughtful and reasonable formation of the capital of the enterprise according to its structure, quality, compliance with the conditions of the enterprise;

2) maximum provision of own working capital;

3) rational use of fixed assets;

4) improvement of the business activity of the enterprise: search for new sales markets, increasing the competitiveness of products, improving relationships with buyers and suppliers;

5) increase in the volume of production and sales of cost-effective types of products.

1. Ilyina I. V., Sidorenko O. V. Monitoring of the economic relationship between resource equipment and production efficiency // Economic analysis: theory and practice. - 2005. - No. 6. - S. 55-59.

2. Ilyina I. V., Sidorenko O. V. Analysis of the relationship of financial ratios // Economic analysis: theory and practice. - 2009. - No. 12. - S. 28-33.

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scientific and methodical electronic journal

Sidorenko O. V. Economic analysis of the activity of an agricultural organization // Concept. -2014. - No. 09 (September). - ART 14237. - 0.3 p. l. - URL: http://e-concept. en/2014/14237.htm. - State. reg. El No. FS 77-49965. - ISSN 2304-120X.

3. Sidorenko O. V., Ilyina I. V. Accounting reports as a source of analytical information for agricultural organizations // Modern scientific research. Issue. 2 / ed. P. M. Gorev and V. V. Utemov. - Concept. - 2014. - Appendix No. 20. - URL: http: // e-koncept.ru / ext / 61. - State. Reg. Email No. FS 77-49965. - ISSN 2304-120X [accessed 06/05/2014].

4. Sidorenko O. V. Methodological directions of complex economic analysis of economic activity of enterprises // Economic analysis: theory and practice. - 2004. - No. 18. - S. 37-39.

Candidate of Economic Sciences, Associate Professor at the chair of statistics and economic analysis on enterprise, Orel State Agrarian University, Orel [email protected]

Economic analysis of an agricultural organization

abstract. The author presents some methodological aspects of conducting a 9 772304 120142 comprehensive economic analysis of an agricultural organization. The author monitored the plant size, composition and structure of sales revenue, resource potential, analyzed financial condition and gives recommendations for maintaining the stability of the effective growth strategies.

Key words: economic analysis, agriculture organization, size of t enterprise, sales, technical equipment, financial stability, development.

1. Il "ina, I. V. & Sidorenko, O. V. (2005) “Monitoring jekonomicheskoj vzaimosvjazi resursoosnashhennosti i jeffektivnosti proizvodstva”, Jekonomicheskij analiz: teorija i praktika, No. 6, pp. 55-59 (in Russian).

2. Il "ina, I. V. & Sidorenko, O. V. (2009) “Analiz svjazi finansovyh kojefficientov”, Jekonomicheskij analiz: teorija i praktika, No. 12, pp. 28-33 (in Russian).

3. Sidorenko, O. V. & Il "ina, I. V. (2014) “Buhgalterskaja otchetnost" kak istochnik analiticheskoj informa-cii sel" skohozjajstvennyh organizacij”, in Sovremennye nauchnye issledovanija. Vyp. 2 / pod red. P. M. Goreva i V. V. Utemova, Koncept, prilozhenie No. 20. Available at: http://e-koncept.ru/ext/61, Gos. Reg. Jel. No. FS 77-49965, ISSN 2304-120X (in Russian).

4. Sidorenko, O. V. (2004) “Metodicheskie napravlenija kompleksnogo jekonomicheskogo analiza hozjajst-vennoj dejatel"nosti predprijatij”, Jekonomicheskij analiz: teorija i praktika, no. 18, pp. 37-39 (in Russian).

Gorev P. M., candidate of pedagogical sciences, editor-in-chief of the magazine "Concept"

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Introduction 2

2.1 Industry size 10

2.3 Organization of work 13

Literature 23

Introduction

Location and economic conditions of the economy.

Farm location.

GNU VNIISSOK is located in the south-western part of the capital, 12 km along the Mozhaisk highway from the Moscow ring road - MKAD, Odintsovo district, VNIISSOK settlement. The nearest railway station is 1 km. Connecting the city of Odintsovo with Moscow, is carried out by a paved road (asphalt).

According to the "Agro-climatic reference book of the Moscow region" (1967), the Odintsovo district belongs to the second agro-climatic region. The climate of the region is temperate continental with warm summers and moderately cold winters, with stable snow cover and well-defined transitional seasons. The warmest month of the year is July. The average monthly air temperature in July is 18.4 o C. There have been years with an average monthly temperature in July of 23.1 o C. The coldest month is January. The average monthly temperature in January is -10.2 o C, in some years it drops to -14.2 o C.

The duration of the frost-free period is 160 days. The sum of average daily air temperatures of 10 o C is 2000-2100 o. The period with average daily air temperatures above 10 o C is 120 days. Plant vegetation continues for 150 days.

In the region, on average, 710-720 mm falls annually. precipitation.

The average height of the snow cover is about 40 cm. The depth of soil freezing in some years reaches 50 cm. The duration of snowmelt is 15-18 days. The soil begins to thaw 1-2 days after the snow cover has melted.

According to long-term average data, most precipitation falls in the summer-autumn period. Dry conditions are observed 1-2 times in 10 years. Climatic conditions make it possible to successfully grow such vegetables in open ground: cabbage, table root crops, onions, etc.

Table 1

Farm Location

The size and specialization of the economy.

table 2

Composition and structure of the land fund (as of 2009)

land	Land area, ha	Deviation (+,-) ha
2008	2009
ha	% to the total area	ha	% to the total area
Total land area			315,37		110,65
Total agricultural land	314,4	73,8	203,77	64,6	110,63
Of which: arable land	283,14	66,5	172,51	54,7	110,63
hayfields	12,53	2,9	12,53		―
pasture	18,73	4,4	18,73	5,9	―
Ponds and reservoirs	11,71	2,7	11,71	3,7	―
Forest and shrubs	46,01	10,8	46,01	14,6	―
Wetlands	3,66	0,9	3,66	1,2	―
Other	50,22	11,8	50,22	15,9	―

Table 3

Farm size

The specialization of the economy is elite seed-growing of vegetable crops. The production base of the institute is not intended for processing large areas of land, because. selection of vegetable crops does not require such mechanization of work as in production. The main work is carried out manually or by equipment with a limited width of the working bodies.

Table 4

Cost and product structure

The cost of production for 2008 was higher; them for 2009 amounted to 2000 thousand rubles. for outdoor vegetables.

Table 5

Marketable products

Marketability of products is high, but for seed purposes it is necessary to improve the quality of the crop.

Security of the enterprise with energy resources.

Table 6

Security of the economy with energy

means

	2008	2009	Average
Power of all engines (hp) incl.
Crawler tractors
Wheel tractors
motor vehicles
Harvesters
Energy supply (hp per 100 hectares of agricultural land)	564,8	564,8	564,8
Power-to-weight ratio (hp per average annual worker)	5,6	5,6	5,6
The value of gross output in comparable prices	25,5	28,8	27,15
Energy intensity, rub. (power in hp per 100 rubles of gross output)	0,005	0,004	0,005
Energy efficiency, rub. (gross output per 100 hp of power capacities)	1984435,7	2178988,3	2112840,4

Energy supply \u003d (hp / 100 hectares of agriculture) * 100 \u003d (1285 / 227.5) * 100 \u003d 564.8

Power-to-weight ratio \u003d hp / avg. year. slave. = 1285/231=5.6

The value of gross output in comparable prices 25.5, 28.8, cf. 27.15

Energy intensity, rub. \u003d power hp / 100 rubles. shaft. prod. = 1285/25.5*100=0.005

Energy efficiency = gross output / 100 hp = 27.15/1285*100=2112840.4

Section 2. The current state of the projected industry

Industry size.

Vegetable crops in the open ground of OPB VNIISOK on average for 2008-2009 occupy 50 hectares, which is 28.9% of the total sown area of ​​172.51 hectares. All cultivated vegetable crops are located on irrigated plots. The total area of ​​irrigated land in the economy is 50 hectares.

There are 0.459 ha for growing seedlings. cultivation structures of protected ground in the form of film greenhouses and winter ones. Growing products and seed plants of vegetable crops using low-yield technology and growing seedlings.

Table 8

Composition and structure of open ground vegetable crops

Table 9

Composition and structure of vegetable crops in protected ground

Seedlings of vegetable crops are grown in film greenhouses. Sowing 2nd decade of April. Landing in open ground 2nd decade of June, 3rd decade of June. Food area: 70x50. Care: inter-row cultivation MTZ-80 + KRN-4.2, irrigation with DT-40 + DDN-100.

During the period of growth of vegetable crops, measures are taken to protect plants from pests, spraying with pesticides is carried out.

Agrotechnics of cultivation requires the use of intensive technologies in vegetable growing. The following herbicides are used on the farm to control weeds.

Soil:

Stolep 5 l/ha (cabbage, carrot)

Butizam 2 l/ha (cabbage, after planting seedlings with mandatory watering)

Vitoks 5 l/ha (table and fodder beets with obligatory incorporation)

Goltix 5 kg/ha (beetroot)

Gidazard 2 l/ha (carrots)

For the cultivation of carrots in the OPB, the area of ​​\u200b\u200bwhich occupies 15 hectares, the following varieties are used: Nantskaya-4 (7 hectares), Shantane (2 hectares), Losinoostrovskaya-13 (2 hectares).

They account for 63.6; 18.2; 18.2% of the area. Ecological tests carried out in the laboratory of "Seed Technologies" showed that Nantes-4, having a high yield of 150 centners per hectare, gives a standardization of 75%. Varieties were also identified that are also suitable for mechanized harvesting, have the same resistance to diseases and pests, and storage time as Nantes-4.

White cabbage occupy 20 hectares. Of these, the early one is Number One Gribovsky 147, the middle one is Podarok, the late one is Amager 611. Conducted ecological varieties tests have shown that some of them have insufficient yield. Lensky 7 300 c/ha, Amager 611 gives 350 c/ha, but after long-term storage, the yield is 65.2%, losses from diseases are 22.

For the cultivation of table beets, the varieties Bordeaux 237, Odnorostkovaya, Dvuhsemyannaya TSHA are used. The area is 15 hectares. During ecological variety testing, it was revealed that on a normal agricultural background, they are inferior to imported varieties in such important indicators as productivity and standardization: Bordeaux 237 - 235c/ha, Pablo 7 - 423c/ha. due to the presence of sufficient containers for storing vegetables on the farm and the absence of a line for post-harvest processing of root crops, manual harvesting is provided.

To complete the mechanization of all the processes of production of the resulting beets, the farm must first of all purchase cabbage and root harvesters, as well as tractors with which these machines are aggregated. However, the OPB does not currently have the funds for this. They need to be removed.

Labour Organization.

The average annual number of employees of the brigade is 27 people, including 15 permanent ones, of which 8 are men and 7 are women. By age, workers are distributed as follows: 12 people aged 18-55 years, 4 over 55 years old. They have extensive experience in vegetable growing.

For 2008-2009 the size of the vegetable growing brigade remains the same in the amount of 8 permanent workers.

The brigade is assigned 50 hectares of vegetable crops, including 20 hectares of cabbage, 15 hectares of beets, 11 hectares of carrots. The brigade is not able to cope with the cultivation of vegetables on such an area on its own by permanent workers. For this, seasonal workers are provided, about 50 people. In the coming years, open field vegetable growing will continue to use direct separate wages, which, in the current conditions of unstable labor and logistics due to lack of funds, is not yet justified.

Table 10

The table shows that this industry is provided with labor resources.

Introduction 2

Section 1. Brief analysis of agricultural enterprises 3

1.1 Location and economic conditions of the farm 3

1.2 Size and specialization of the farm 4

1.3 Security of the enterprise with energy resources 6

1.4 Profitability of production 7

1.5 Organizational structure of the enterprise 8

Section 2. The current state of the projected industry 10

2.1 Industry size 10

2.2 Placement and organization of the territory 12

2.3 Organization of work 13

2.4 Mechanization of production in the industry 14

2.5 Economic efficiency 15

Section 3. Development of improvement measures

organization of production in vegetable growing at the enterprise 18

Literature 23

Introduction

Vegetables are an indispensable human food product. They contain a whole pantry of various vitamins, amino acids, sugars, proteins, enzymes, biologically active substances necessary for the growth, development and performance of the human body.

Depending on climatic conditions and national characteristics, the average annual physiological norm of vegetable consumption in Russia, according to the recommendations of the Ministry of Health, ranges from 100 to 153 kg. per person. Of these, white cabbage - 35-50 kg., Carrots, beets, onions and garlic 8-10 kg., Cauliflower - 3-5 kg., Sweet pepper - 1-3 kg., Spicy aromatic vegetables - 1-2 kg. . In general, the current state of vegetable growing in Russia can be characterized as steadily developing. So, if the sown area of ​​vegetable crops in all categories of farms in 2006 was 835, then in 2007 it was 860 thousand hectares. The yield per 1 ha of harvested area increased from 152 in 2006 to 169 centners in 2007. The gross harvest of vegetables increased from 13,030 to 14,758 thousand tons.

However, per capita consumption of vegetables in the country in 2006 was 91 kg. per year, which is below the norm. Therefore, vegetable growing in Russia is faced with the task of gradually increasing the production of vegetables to 17.3 million tons in order to reach the level of their consumption according to the medical norm. There is an increase in the production of vegetables in the compared years in the Moscow region, where the All-Russian Research Institute of Vegetable Breeding and Seed Production is located. The yield of these crops increased from 203 to 223 centners, the sown area from 24.6 to 28.3 thousand hectares, and the gross harvest from 647.6 to 706.4 thousand tons.

Consumption of vegetables in Moscow and the region is 75-76 kg.

The purpose of the study is to consider the organization and development prospects of open field vegetable growing. When developing the topic, literary and reference materials, annual reports, plans for production and financial activities were used.

Section 1. Brief analysis of the agricultural enterprise.

INTRODUCTION

1. Analysis of the current state and development of production at an agricultural enterprise.

1. Theoretical basis.
2. Brief production and economic characteristics of the enterprise.

2. Analysis of the cost of dairy cattle (milk).

2.1 The size, structure and dynamics of costs per 1 head and the cost of milk.

2.2 Influence of the main factors on the cost price

2.3 Analysis of the causes that influenced the change in costs and productivity of livestock.

2.4 Influence of the cost of milk on its profitability,

on the financial performance of the enterprise.

3. Ways and reserves to reduce the cost of milk and increase the efficiency of its production.

Conclusions and offers

Bibliographic list

Applications

INTRODUCTION

The cost of production is the most important indicator of the economic efficiency of agricultural production. It synthesizes all aspects of economic activity, accumulates the results of the use of all production resources. Its reduction is one of the primary and urgent tasks of any society, every industry, and enterprise. The level of production cost determines the amount of profit and the level of profitability, the financial condition of the enterprise and its solvency, the amount of contributions to accumulation and consumption funds, the rate of expanded reproduction, the level of purchase and market prices for agricultural products.

The problem of cost reduction acquires particular urgency at the present stage. The search for reserves to reduce it helps many farms to avoid bankruptcy and survive in a market economy.

An important role in this should be played by the analysis of the economic activity of enterprises, the main tasks of which are:

Implementation of systematic control over the implementation of the plan to reduce the cost of production;

Studying the influence of factors on the change in its level;

Identification of reserves to reduce the cost of production;

An objective assessment of the enterprise's activities in using the opportunities to reduce the cost of production and the development of measures for the development of identified reserves.

The objects of analysis include:

1. the total cost of production,

including by industry;

2. costs per ruble of gross output;

3. the cost of agricultural products;

4. cost per unit of production by items.

In this course work, the object of analysis is the production of dairy cattle.

The purpose of dairy cattle analysis is:

Studying patterns and assessing the dynamics of the cost of milk;

Evaluation of the implementation of the plan for milk;

Product level assessment;

Reserve cost savings for production;

Evaluation of business results;

Substantiation of plans and forecasts for the future.

The applied methods of economic analysis are comparison, grouping, averages, etc.

1. Analysis of the current state and development of production in an agricultural enterprise.

1. Theoretical basis.

Every agricultural enterprise is faced with the task of increasing the volume of production and sale of livestock products to the state in the current five-year period. To this end, collective farms and state farms must constantly work to deepen and concentrate production, increase the breed composition of livestock, strengthen the fodder base, create better conditions for keeping and caring for animals, introduce advanced technology, progressive forms of organization and wages, and improve the skills of workers.

Unlike crop production, the supply of livestock products is less dependent on climatic conditions. This makes it possible to conduct economic analysis systematically, identify shortcomings in the organization of production in time, and promptly take the necessary measures to eliminate them.

The main thing in the analysis of animal husbandry is to determine the reserves for increasing the quality and improving the quality of products, and reducing their cost. The main reserves for increasing livestock production are:

• An increase in livestock productivity;
• Increase in the live weight of the young animals sold;
• Elimination of the case of animals;
• Efficient use of feed;
• Improving the conditions for keeping livestock and caring for them;
• Compliance with zootechnical principles of herd reproduction.

It is important to know the characteristics of animal husbandry and, in the course of analysis, to be able to highlight the main thing, to reveal the complex relationships between factors and production results.

A sharp increase in milk production in the country is possible only on the basis of an accelerated transfer of dairy cattle breeding to an intensive development path, the widespread introduction of intensive and waste-free technologies, and increased integration within a single agro-industrial complex. At the same time, selection work is of great importance to increase the productive hereditary potential of dairy cattle breeds bred in the country, based on the use of modern achievements in genetics of other biological sciences, international cooperation for the exchange of the best genetic material, the organization of large-scale breeding, the widespread use of computers to control the breeding process, etc. .d. So, as a result of the ongoing selection work with black-and-white, red-and-white, brown and red breeds of dairy cattle, it is planned to increase the average milk yield per cow to 5,000 - 7,000 kg.

In our country, a lot of work has been done to create a breeding system in dairy farming: breeding herds have been created, large breeding enterprises (stations) for artificial insemination have been built, the method of long-term storage of sperm is widely used in production, breeding centers have been organized for leading breeds; a network of research institutions for animal husbandry has been created.

For the growth of dairy productivity of livestock, two main factors are necessary:

1. improvement of conditions for feeding and keeping animals.
2. increasing their genetic potential.

The rate of breeding improvement of dairy cattle with purebred development can reach up to 1.5 - 2%, and the introduction of large-scale breeding programs for 10-15 years has contributed to an annual increase in milk yield up to 100 kg or more from one cow.

The use of methods of popular genetics, electronic computing and other achievements of science and technology makes it possible to turn the selection of dairy cattle into a coherent, scientifically based system that contributes to the rapid creation of animals and entire populations with a high genetic potential of dairy productivity under industrial technology.

The introduction of genetic and mathematical methods and computer technology in breeding work requires a significant change in the thinking of specialists - livestock breeders, a combination of the selector's intuition with accurate calculations based on knowledge of the causes and consequences of the dynamics of heredity, variability, the evolutionary process, etc. In this regard, there is a need to clarify the essence, goals and objectives of the main links of the breeding process, their current content and implementation in working with dairy cattle to increase their productivity and breeding qualities, breeding new breeds, types, lines and families.

1.2. Brief production - economic

characteristics of the enterprise.

SPK "Russia" is located in the central part of the Kudymkarsky district, within the existing boundaries was formed in 1977, the act for the right to use the land was issued in 1982.

The center of SPK "Russia" is located in the village of Yurino. The regional center is Kudymkar. The distance to the delivery points in Kudymkar is 3 km. The distance to the regional center of Perm is 200 km. , to the railway station Mendeleevo - 102 km. , to the pier p.Pozhvy - 98 km.

The total land area of ​​the SPK "Russia" is 11846 hectares, the total agricultural land is 7944 hectares.

Of these - arable land -6135 hectares;

Hayfields - 1583 ha;

Pastures - 226 ha;

Forest area - 2858 ha;

Ponds and reservoirs - 254 ha;

Other agricultural land - 790 ha.

The production direction of the economy is dairy - meat, along with a well-developed branch of the grain economy, with the basics of the seed-growing direction.

The organizational structure of management is territorial. The on-farm organization of brigades is as follows:

The first brigade - the village of Lopatino (milk, grain), the second - the village of Plotnikovo (milk, grain, potatoes), the third - the village of B. Serva (re-growing young cattle, grain production), the fourth - the village of Tarovo (milk, grain) ,

the fifth - the village of Peshnigort (milk, fodder production), the sixth - the village of Vyrovo (fattening cattle), the seventh - the village of Stepanovo (milk, meat).

Livestock SPK "Russia" is represented by the number of cattle in 2002 in the amount of 1703 heads, including 589 cows of black-and-white breed. All livestock is located on five dairy farms and two fattening farms. Livestock buildings are in good and satisfactory condition, new premises are being built. They fully mechanized water supply, milking cows. Feed distribution and manure removal have been partially mechanized. Forage harvesting is fully mechanized.

Table 1 .

Analysis of an agricultural enterprise in dynamics

for 2000-2002 (milk).

Indicators				In fact, in % to 2002.
1. Gross milk production in comparable prices - total thousand rubles.
2. Commodity milk production - total, thousand rubles.
3.Total land area, Agricultural land, ha Of these, arable land, ha
4. Average number of employees -total, pers. including Employed in agricultural production - total, pers.
5. The cost of fixed assets - total, thousand rubles. including basic means of agriculture. Appointments
6.Working capital, thousand rubles.
7. Average annual livestock (cattle) - total, head. including: The main herd of dairy cattle, head. Animals for rearing and fattening, head.

Table 1. shows the analysis of the agricultural enterprise SPK "Russia" in dynamics for 3 years. The cost of gross milk production in comparable prices in 2002 is 4878 thousand rubles - this is 37.1% higher than in 2000, by 17.3% compared to 2001. The cost of marketable products in 2002 is also higher than in 2000 year by 61.2%, in 2001 - by 19.4%. According to Table 1, we can say that the land area decreases every year in a small amount, including arable land. The average headcount is also declining from year to year, so in 2000 it decreased by 5 people compared to 2001, by 9 people compared to 2001, and there is also a decrease in the number of workers directly in agricultural production. This is due to a number of reasons, such as late payment of wages, the lack of specialists in the countryside affects the qualifications of personnel, obsolescence of equipment, machinery, and so on. The cost of fixed assets decreases every year as equipment and machinery wear out, depreciation is charged, the value of fixed assets decreases every year, and new equipment is not purchased or purchased in small quantities. Working capital is also decreasing every year. The number of cattle in 2002 increased due to animals for growing and fattening, while the number of cows decreased.

Table 2.

Composition and structure of commercial products of SPK Rossiya.

According to table 2. "The composition and structure of commercial products of SPK" Russia "" we can say the following that the cost of commercial products increases significantly every year, including milk. This means that the company is developing, selling its products. Milk in the structure of marketable products takes 50 percent or more, which means that the main product that is sold is milk.

Table 3

The effectiveness and economic activity of the intensification of agricultural production in the SEC "Russia" for 2000-2002.

Indicators					Actual in % to 2002
Initial data: 1. Basic production assets of dairy cattle breeding. 2.Production costs for dairy herd 3. Gross milk yield 4. Cost of gross milk yield 5. Average annual number of cows 6. Labor costs in dairy cattle breeding 7. Profit from the sale of milk 8. Cost of sold milk 9. Revenue from the sale of milk Estimated indicators: Milk production: For 100 rubles of fixed production assets For 100 rubles. production costs For 1 man-hour. Per 100 hectares of agricultural land Land per 1 average annual cow Profits received per 100 hectares of agricultural land Cost of 1 c. milk Labor costs per 1 c. milk Level of profitability of milk production	Thousand man-hour

According to Table 3 "Efficiency and economic intensification of agricultural production in the SPK "Russia" for 2000-2002", we can conclude that the enterprise in 2002 worked profitably, while in 2000 the enterprise was unprofitable.

Table 4

The main performance indicators of the production and financial activities of SPK Rossiya.

Indicators					Factiseski in % to 2002
1. Gross livestock production 2. Stock-labor ratio 3. Funding 4. Livestock productivity: Average daily milk yield per cow Average daily increase in cattle 5. Return on assets 6. Capital intensity

According to table 4 "The main performance indicators of the production and financial activities of SPK" Russia ", we can conclude that the enterprise worked profitably in 2001 and 2002 compared to 2000, as evidenced by the indicator of gross livestock production. We can also say that the enterprise has increased capital-labor ratio and capital ratio, which indicates that the enterprise is developing and does not stand still.Also, according to the table, you can see an increase in livestock productivity, as evidenced by the milk yield per 1 average daily cow. organization of production.

2. Analysis of the cost of dairy cattle products.

2.1 Size, dynamics and cost structure per head

and cost of milk.

Evaluation of the economic efficiency of milk production is carried out according to a set of natural and cost indicators.

Table 5

Size, dynamics and cost structure per head of cattle.

Indicators	Costs per head, thousand rubles			Cost structure			In fact, in 2002
1. The main herd of dairy cattle Total costs: including: Salary 2. Animals for growing and fattening total costs including: Salary

According to table 5 "Size, dynamics and structure of costs per 1 head of cattle in the SEC" Russia ", we can say the following that the costs of the total for the main herd of dairy cattle increase every year and amount to 59.9% in 2000, 2001 - 77.0 from the level of 2002 In the structure of costs, feed occupies a large share, their share in 2000 is 50.85%, 2001 - 43.44%, 2002 - 51.53%. and fattening in 2001 - 3.853 thousand rubles, while in 2000 it was spent - 2.278 thousand rubles, and in 2002 - 2.715 thousand rubles.

In 2002, the costs decreased due to the high number of cattle, which amounted to 1114 heads in the reporting year, which is 349 heads more than in 2000. , 2001 for 373 heads. In the cost structure, feed also occupies the largest share. In the structure, they account for 200-62.25%, in 2001 - 63.95%, in 2002 - 64.24%. Their share is increasing every year.

The cost of production is the most important indicator of the economic efficiency of agricultural production.

Table 6

Calculation of the cost of 1 centner of milk in the SPK "Russia"

According to table 6. "Calculation of the cost of 1 centner of milk in the SPK" Russia "" we can say the following that the cost of milk increases from year to year and this is facilitated by an increase in the cost of food and wages every year. The cost of 1 centner of milk increased in 2001 by 52.1 rubles compared to 2000 and by 26.9 rubles in 2002 compared to 2001. In terms of milk received, it is clear that in 2002 the largest amount of milk was received than in other years. This amounts to 97.5% by the year 2000; by 2001 - 94.0% compared to 2002.

2.2. The influence of the main factors on the cost of milk.

The cost of livestock products is affected by the amount of costs per 1 head of livestock and the productivity of animals. The amount of costs per 1 head of livestock characterizes the level of production intensity. In conditions of intensification of agricultural production, investments of funds and labor will grow, but they must ensure the growth of animal productivity to a greater extent than the increase in costs, as a result of which a certain economic effect will be obtained.

According to table 7. "Dynamics of the cost of livestock products in the SPK" Russia ", we can conclude that the cost of milk is growing every year, this is facilitated by an increase in the cost of feed, maintenance, wages and other costs. An increase in the cost of 1 centner of milk in 2002 amounted to 35.4% or 79 rubles compared to 2000, and 12.1% or 27 rubles in 2002 compared to 2001. Milk yield per cow in 2001 decreased by 140 kg compared to 2000, increased by 248 kg compared to 2001.

Table 7

Dynamics of the cost of livestock products SPK "Russia".

The cost of livestock products depends on two main factors - the productivity of livestock and the cost of its maintenance. The lower the cost per head and the higher the productivity of animals, the lower the unit cost of production. Consider the change in the cost of livestock products depending on these factors in table 8 "Influence on the cost of production of animal productivity and the cost of their maintenance."

Table 8

Impact on the cost of production of animal productivity and the cost of their maintenance (rubles).

Indicators				Live weight gain
1. Actual cost of 1c 2. Planned cost 1c 3. Cost of 1c at planned costs and actual productivity of animals 4. Deviations of the actual cost from the planned one (p1-p2) including: Due to changes in animal productivity (page 3- page 2) Cost per 1 head (p1-p3)

The deviation of the actual cost from the planned one shows that the planned cost of milk is planned to be higher than the actual cost of milk. In 200, this deviation amounted to 11 rubles, in 2000 - 21 rubles, in 2002 - 83 rubles, and the increase in live weight in 2000. and in 2001 it was planned to be almost 20 times less than actually received, and in 2002 the planned figure exceeds the actual figure by 64 rubles. This means that the plan is underfulfilled by 64 rubles. Including due to the productivity of animals, deviations of the actual cost from the planned cost for milk in 200, the planned figures exceeded the cost of 1c at planned costs and actual productivity by 22 rubles, and in 2001 and 2002 the planned cost was less by 26 rubles and 29 rubles, respectively. Costs per head in 2000 were 11 rubles higher than the cost of 1 centner at planned costs and the actual productivity of animals for milk, and in 2001 and 2002 the actual cost of 1 centner of milk was lower by 47 and 112 rubles, respectively.

2.3 Analysis of the reasons that influenced the change in costs and productivity of livestock.

The cost of animal production is affected not only by the level of animal productivity, but also by the amount of products obtained: the fat content of milk, the weight of the offspring, and so on. Therefore, when analyzing the cost of livestock products, it is necessary to establish the impact of product quality.

Quality indicators have been established for each type of agricultural product sold to the state. The higher the quality, the higher the selling price per unit. Improving the quality of products is a great reserve for increasing the volume of sales and income of the economy.

The most important criterion for the quality of agricultural products is the content of useful substances in it. Milk quality indicators include milk fat content. The current procedure for the acceptance of products by procurement organizations provided for its assessment also depending on freshness (milk acid and other).

Table 9

Analysis of changes in the cost of milk in SPK "Russia".

Indicators
1. Costs for 1 cow, rub. 2. Milk yield per 1 cow, c 3. Fat content of milk, % 4. cost of 1 c, rub. 5. cost of 1 centner of milk at planned costs and actual milk yield, rub. 6. actual milk yield per cow with planned fat content, c 7. cost of 1 centner of milk at actual costs, actual milk yield and planned fat content, rub. 8. deviation of the actual cost of milk at the planned fat content from the planned cost, rub. including through: Productivity fat content

According to table 9. "Analysis of changes in the cost of milk in the SPK" Russia ", we can say the following that the cost of milk has changed due to productivity when calculated using planned and actual indicators in 200 by 20.6 rubles, in 2001 - by 22.3 rubles, in 2002 - by 13.6 rubles, therefore, in 2000 the planned cost of milk is higher than calculated, and in other years it is lower.Expenses for the cost of 1 centner of milk in 2000 are higher than the cost of 1 centner of milk with planned costs and actual milk yield by 9.6 rubles, and in other years the cost of the actual cost of 1 centner of milk is significantly lower in 2001 by 43.2 rubles, in 2002 by 96.6 rubles.Due to the fat content of milk, the cost of 1 centner is actually lower than the cost of 1 centner of milk at actual costs, actual milk yield and planned fat content in 2000 by 15.3 rubles, in 2001 - by 23.2 rubles, in 2002 - by 47.8 rubles, and this figure increases every year. Because of the cost per cow, they increase every year, while the highest milk yield per cow was in 2002 -3568 kg, which is higher than in 2001 - by 248 kg and in 2000 - by 108 kg. Although the fat content of milk in 2002 is the lowest, it is 3.74% compared to previous years. The highest fat content of milk in 2000, it is 3.87%, slightly lower in 2001 - 3.85%.

In 2002, the highest milk yield per cow, therefore, the cost of milk in 2002 is the highest compared to previous years.

2.4. The influence of the cost of milk on its profitability, on the financial result

and profitability of the enterprise

To increase the efficiency of agricultural production, it is necessary not only to increase production, but also to rationally use it in the economy and distribute it through sales channels. In the process of selling products to farms, proceeds are transferred, which should reimburse the costs incurred and ensure the receipt of profits necessary for further expanded reproduction. The most important results of the activity of each enterprise are profit and profitability, which depend mainly on the sale of products. At each enterprise, the sale of products should take place in accordance with the plan in terms of its volume, assortment and timing.

Agricultural enterprises are interested in the rapid sale of their products, as this has a direct impact on the financial condition of the economy, helps to strengthen its economy, improve working and living conditions for workers. Therefore, one of the most important issues in the economics of analysis is the analysis of the use and sale of products, financial results and profitability.

Table 10

Factor analysis of the profitability of milk products in the SPK "Russia"

In table 10 "Factor analysis of milk in the SPK "Russia" the level of profitability depends on the change in the average selling prices of the unit cost of production.

Table 10 calculates the influence of these factors on the change in the level of profitability of milk production by the method of valuable setting:

The planned profitability of milk in 2000 was 29%, in 2001 - 15%, in 2002 - (- 1%), the conditional profitability in 2000 was (- 23%), 2001 - 23%, 2002 - (- 1%) , actual profitability in 2000 (- 17%), in 2001 - 36%, in 2002 - 36%. According to the actual profitability, we can conclude that the sale of milk in 2000 was lower than the cost of 1 quintal of milk. As a result, the enterprise for the sale of milk received losses, i.e. became unprofitable. In 2001 and 2002, the enterprise SPK "Russia" worked with a profit, became profitable. This happened due to the increase in sales prices for milk.

The main source of information about the financial activities of the enterprise is the financial statements - the financial condition of the enterprise - a complex concept that is characterized by a system of indicators reflecting the availability, placement and use of the financial results of the enterprise. The main source of information for the analysis of the financial condition is the balance sheet.

Table 11

Analytical balance of SPK "Russia" for 2000 - 2002

	Balance sheet items
	Fixed assets and other extra-budgetary assets
	debt to the budget
	Debt to off-budget funds
	Debt to suppliers and contractors
	Loss (+), shortage (-) of planned funds
	Solvency ratio

Conclusion: According to table 11 "Analytical balance sheet of SEC" Russia "for 2000-2002" we can say the following that the decrease in fixed assets and other extra-budgetary assets occurred due to depreciation of fixed assets and lack of funds for acquisition or renewal. The debt to the budget, extra-budgetary funds and suppliers and contractors was formed due to the lack of profit, due to the decrease in the solvency ratio.

3. Ways and reserves to reduce the cost of milk and increase the efficiency of its production.

Calculation of factors for reducing the cost of milk due to factors.

1. Actual volume of production and costs in the reporting year:

Milk - 21874 centners;

Offspring - 645 head.

The average annual number of cows is 589 heads.

Actual costs for the production of the main products (without

Costs for by-products) - 5534 thousand rubles.

2. Reserves of production and costs for the planned year:

Milk - 22790 centners;

Offspring - 646 goals;

The average annual number of cows is 604 head.

Additional costs for increasing the number of cows - 140.9 thousand rubles. (5534 thousand rubles: 589 heads) x 15 heads..

3. Possible cost reductions in the coming year:

By reducing the cost of 1 centner of feed units per ruble

((38 x 604) x 5.68) = 128.07 rubles.

by reducing the rate of feed consumption to the planned

((38 - 40) x 46.9 x 604) = 177.46 thousand rubles.

due to the growth of labor productivity by 12%

((28.38 x 604) x 5.16) = 88.45 thousand rubles.

total cost reduction:

128.07 thousand rubles = 177.46 thousand rubles. = 88.45 thousand rubles. - 393.98 thousand rubles.

4. Costs for the planned year:

5534 thousand rubles = 140.9 thousand rubles. - 393.98 thousand rubles. = 5280.92 thousand rubles.

including for milk

((5280.92 thousand rubles x 90): 100) = 4752.83 thousand rubles.

5. Reimbursement of the cost of 1 centner of milk

4752.83 thousand rubles : 22790 = 208.55 rubles.

The possibility of cost reduction will be as a percentage of the level of the reporting year.

Bibliographic list

1. N.G.Dmitriev, M.Z.Basovsky, B.V.Aleksendrov et al.: "Breeding work": Reference book - M.: Agropromizdat, 1988.

2. I.A.Smirnov, V.M.Bochkarev, V.V.Berdnikov, F.N.Sharikov "Workshop on the analysis of economic activity of agricultural enterprises". Textbooks and manuals for agricultural technical schools - M.: Kolos, 1977.

3. P.V.Smekalov, G.A.Oraevskaya "Analysis of the economic activity of agricultural enterprises": Textbook. - M.: Finance and statistics, 1991.

4. G. Savitskaya "Analysis of the economic activity of agricultural enterprises": Proc. 2nd ed. - Mn.: IP "Ekoperspektiva", 1999.

5. AS Smirnov "Coursework on economics, organization and planning of agricultural production". - M.:, "Spike" - 1978.

6. F.K. Shakirov et al. "Workshop on the analysis of the production and financial activities of agricultural enterprises": Textbooks and teaching aids for students of technical schools - 2nd ed., Revised. And add. - M.: Agropromizdat, 1989.

7. Annual reports for 2000-2002 SPK "Russia"

8. Business plans (production and financial plans) for 2000-2002. SPK "Russia"

Ministry of Agriculture of the Russian Federation

State unitary educational institution of higher and professional education

Perm State Agricultural Academy named after Academician

D.N. Pryanishnikova

Department of Information Technology and Computer Engineering

Test on the subject: Information technologies in economics

On the topic: "Electronic payment technologies"

Performed

economics student

faculty of correspondence department

specialties 060900

"Economics and management of AP"

Syrkanova Vera Vladimirovna

code Ek-2002-595

checked

S.F. Tyurin

Plastic card as a payment instrument. 2

Types of payment cards. 2

Issuers and Acquirers. four

POS - terminals. eight

ATMs. 9

Processing center and communications. ten

List of used literature.

The transition to a market economy requires enterprises to mobilize and effectively use all their available resources: labor, land, material, financial, etc. An important role in the assessment and management of resources is given to the analysis of economic activity (in particular, managerial (production) analysis.

Introduction

Chapter 1. Theoretical foundations of the analysis of the activities of agricultural enterprises.
Goals, objectives and content of management analysis
activities of an agricultural enterprise
Methodology for conducting managerial analysis of the activities of agricultural enterprises.

Chapter 2. Analysis of the production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and
analysis at the enterprises of the agro-industrial complex.

2.2. Analysis of the use of land resources.

2.3. Analysis of the use of fixed assets of production.

2.4. Analysis of crop production.

2.5. . Analysis of livestock production.

2.6. Analysis of the cost of agricultural products.

Conclusion.

Bibliography.

The work contains 1 file

Introduction

Chapter 1. Theoretical foundations of the analysis of the activities of agricultural enterprises.

1. Goals, objectives and content of management analysis
   activities of an agricultural enterprise
2. Methodology for conducting managerial analysis of the activities of agricultural enterprises.

Chapter 2 Analysis of the production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and
analysis at the enterprises of the agro-industrial complex.

2.2. Analysis of the use of land resources.

2.3. Analysis of the use of fixed assets of production.

2.4. Analysis of crop production.

2.5. . Analysis of livestock production.

2.6. Analysis of the cost of agricultural products.

Conclusion.

Tasks.

Bibliography.

Introduction.

The transition to a market economy requires enterprises to mobilize and effectively use all their available resources: labor, land, material, financial, etc. An important role in the assessment and management of resources is given to the analysis of economic activity (in particular, managerial (production) analysis.

Analysis of the economic activity of any enterprise, including agricultural, has a huge impact on all levels of production and management. Reliable assessment of the level of availability of resources and their use, analysis of production processes and the influence of certain factors on the state of affairs in the economy allow making high-quality and reasonable management decisions.

Agriculture is one of the most important sectors of the economy and currently needs an objective assessment of the situation and the development of ways to improve production efficiency. As a result, management analysis will identify internal problems in the activities of agricultural enterprises.

The structure of the analysis of the economic activity of an agricultural enterprise is built in the following form:

1. Analysis of resource usage.
2. Analysis of the use of land resources.
3. Analysis of the use of fixed assets of production.
4. Production analysis.
5. Analysis of crop production.
6. Analysis of livestock production.
7. Analysis of the cost of an agricultural enterprise.

The paper considers the methodology for analyzing the most significant indicators of the activities of agricultural enterprises; analytical tables are given, where the analyzed indicators for the reporting period are presented as actual, and the indicators in comparison with which the analysis can be carried out are basic.

The calculations are given on the example of a conditional agricultural enterprise with differentiated production and data typical for agriculture, which makes it possible to realistically assess the situation in the industry.

Chapter 1. Theoretical foundations of the analysis of the activities of agricultural enterprises.

1.1. Goals, objectives and content of the management analysis of the activities of an agricultural enterprise.

The creation of a market system with its strict requirements for final results, the differentiation of the interests of users of accounting information make it legitimate, within the framework of a unified system of economic analysis, to single out such a functional level as managerial (production) analysis.

Management analysis is designed to address issues of cost formation, resource use efficiency, as well as the production and sale of agricultural products.

The objectives of the management analysis of the activities of agricultural enterprises:

1. Assess the place of the enterprise in the market of agricultural products.
2. Determine the organizational and technical capabilities of the enterprise.
3. To identify the competitiveness of products, market capacity.
4. To analyze the resource opportunities for increasing the volume of production and sales through better use of: means of labor, objects of labor, labor resources.
5. Assess the possible results of the production and sale of agricultural products and ways to accelerate the processes of production and sale.
6. Make a decision on the range and quality of products, launch new product samples.

7. Develop a strategy for managing production costs by deviations, by cost centers, and responsibilities.

Tasks of managerial analysis of the activities of agricultural enterprises:

1. study of basic economic methods in order to ensure the validity of economic calculations;
2. study of methods for evaluating the effectiveness of measures aimed at rationalizing the technology and organization of agricultural production;
3. formation, systematization and preparation of economic information necessary for making managerial decisions;
4. optimization of used resources.

Management analysis accompanies management accounting, is based on its data, ensuring the adoption of management decisions. It is designed to provide the administrative apparatus with the information necessary to control the activities of the enterprise and to help the administrative apparatus in the performance of its functions.

Control objects are shown in fig. 1.1.

The diagram (see Fig. 1.1) shows that management accounting and analysis is associated with the study of primary information about resources and effective first order indicators: products and costs. However, only by controlling them, it is possible to influence the formation results of the second order- financial results.

1.2. Methodology for conducting managerial analysis of the activities of agricultural enterprises.

Methodology - a set of analytical methods and rules for the study of economic phenomena and processes of economic activity, subordinate to the achievement of the goal of analysis. It contains:

• The formulation of the tasks and goals of the analysis.
• Objects of analysis.

Scorecards with which each object of analysis will be explored.

Advice on the sequence and frequency of analytical research.

Description of methods and methods of investigation of the studied objects.

Sources of data on which the analysis is based.

Instructions on the organization of the analysis (which persons, services will conduct certain parts of the study).

Technical means that it is advisable to use for analytical processing of information.

The order of registration of the results of the analysis.

List of users of the analysis results.

Management analysis economic activity of agricultural enterprises provides for the following stages:

Such a sequence of analytical studies is most appropriate from the point of view of the theory and practice of managerial analysis of the economic activity of agricultural enterprises.

The most important element of the methodology for analyzing economic activity is the technical methods and methods of analysis (analysis tools).

Traditional logical methods are used to process and study information, methods of deterministic and stochastic factor analysis - to study the influence of factors on the results of management and calculation of reserves.

The use of certain methods depends on the purpose and depth of the analysis, the object of study, the technical capabilities of performing calculations, etc.

Chapter 2. Analysis of the production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and analysis at the enterprises of the agro-industrial complex.

The methodology for conducting analysis in the agro-industrial complex (AIC) has its own specifics, due to the following features of this industry:

The results of economic activity of agricultural enterprises largely depend on natural and climatic conditions. Since rains, droughts, frosts and other natural phenomena can significantly reduce the harvest, reduce labor productivity and other indicators, when analyzing economic activity, it is necessary to take into account the natural and climatic conditions of each year and each farm.

To obtain correct conclusions about the results of economic activity, the indicators of the current year should not be compared with the previous year, as is done at industrial enterprises, but with the average data for the previous 3-5 years.

Agriculture is characterized seasonality of production. In this regard, throughout the year, labor resources, equipment, materials are unevenly used, products are sold irregularly, and revenue is received. So, grain harvesters can be used only 10-20 days a year, seeders - 5-10, potato harvesters - 23-30 days.

This feature must be taken into account when analyzing indicators such as the availability and use of fixed assets, land, labor and financial resources.

In agriculture production process very long and does not match with working period. Therefore, the most complete analysis can be done only on the basis of the results of the year. During the year, the implementation of the plan of agrotechnical measures for periods of agricultural work is analyzed.

Agricultural production deals with living organisms. Therefore, the level of its development is influenced not only by economic, but also by biological, chemical and physical laws.

main means of production in agriculture is Earth, the natural features of which are inextricably linked with climatic conditions and which, under the influence of various factors, changes the natural and economic character. Moreover, land, as the main means of production, does not wear out, but, on the contrary, improves if it is used correctly. And, finally, one of the features of this means of production is that the land is extremely versatile: on the same land, numerous types of products can be produced.

Plan

Introduction 4

1. General information about the enterprise, analysis of natural and organizational and economic conditions and results of financial and economic activities 6

1.1. General information about the enterprise 6

1.2 Analysis of the natural and organizational and economic conditions of management, the size of the enterprise and its specialization 6

1.3. Analysis of financial performance and financial condition of the enterprise 14

1.4 Analysis of the intensification of production, technical condition and development of the enterprise 17

1.5 Analysis of social development results 19

2. Analysis of the provision of the agricultural enterprise with the main means of production and the efficiency of their use 22

2.1 Analysis of the effectiveness of the use of production fixed assets 22

2.2. Analysis of the availability, structure and availability of production fixed assets, analysis of the reproduction of production fixed assets 23

2.3. Analysis of the capital equipment of the enterprise and the capital-labor ratio, analysis of capital productivity 26

2.4. Analysis of indicators of the use of certain types of production fixed assets (livestock buildings, tractors, combines, trucks, productive livestock). 29

2.5. Analysis of the level of mechanization of work and labor in crop and livestock production, the impact of the availability and use of production fixed assets on changes in crop yields and animal productivity, the production of gross and marketable agricultural products, works, services. thirty

2.6. Analysis of the impact of the presence and use of industrial fixed assets on the cost of production and sales of products, works, services. 31

2.7. Reserves for improving the use of fixed assets of the enterprise 34

Conclusion 35

References 37

Introduction

In this course work, it is proposed to consider issues related to the security of the agricultural enterprise Zarya LLC with fixed assets of production and the efficiency of their use. Fixed assets are an integral part of any enterprise and important performance indicators of the enterprise, such as financial position, competitiveness in the market, depend on improving the efficiency of their use.

The problem of increasing the efficiency of the use of fixed assets and production capacities of enterprises occupies a central place in the period of Russia's transition to civilized market relations. Having a clear understanding of the role of fixed assets in the production process, the factors affecting the use of fixed assets, it is possible to identify methods, directions by which the efficiency of using fixed assets and production capacities of an enterprise is increased, ensuring a reduction in production costs and an increase in labor productivity. These reasons confirm the relevance of the chosen topic of the course work.

The term paper gives the concept of fixed assets of the enterprise, as well as their classification, adopted in the economy, the methodology for analyzing fixed assets. As an example, a specific enterprise is considered and the use of its fixed assets in the analyzed year 2005 is analyzed. compared to the base year 2004.

In the process of analysis, indicators of the use of fixed assets are calculated, factor analysis is performed. The results obtained are compared and the reasons that led to their change are identified. At the end of the project part of the course work, recommendations and ways to improve the efficiency of the use of fixed assets are given.

At the end of the course work, a conclusion is given that briefly reflects the results and conclusions.

The tasks of the analysis are to determine the security of the enterprise and its structural divisions with fixed assets and the level of their use according to general and particular indicators, as well as to establish the reasons for their change; calculate the impact of the use of fixed assets on the volume of production and other indicators; to study the degree of use of the production capacity of the enterprise and equipment; identify reserves for increasing the efficiency of fixed assets use.

1. General information about the enterprise, analysis of natural and organizational and economic conditions and results of financial and economic activities

1.1. General information about the enterprise

LLC "Zarya" is located in the Shushensky district of the Krasnoyarsk Territory. The company was established in 2004 on the basis of private ownership by reorganizing the previous farm ZAO "Iva".

The territory of the state farm is located in a single massif, stretched from the southeast to the northwest along the Yenisei River. Currently, Zarya LLC consists of four departments:

1 branch - with. Kaptyrevo,

2 branch - with. N-Pokrovka - located 7 km from the central estate;

3 branch - with. Shuners - 14 km from the central one near the estate;

4 branch - with. Sharyp - 17 km from the central estate.

The central estate is located on the territory of the 1st department in the village. Kaptyrevo. The distance to the nearest railway junction from the central estate is 76 km, the distance to the district center of Shushenskoye village is 18 km.

1.2 Analysis of the natural and organizational and economic conditions of management, the size of the enterprise and its specialization

The farm is located in the Minusinsk depression in the forest zone, dominated by coniferous forests. The climate is humid sharply continental. One of the most important factors is the temperature regime.

Precipitation is of great importance for crop production.

The soil cover of land use is represented by 29 soil varieties, of which chernozems and forest podzolic soils predominate.

Woody vegetation - birch, aspen, pine, cedar prevails, in the stream part of the Yenisei River and its channels, willow with an admixture of bird cherry prevails. Herbaceous vegetation is represented by forest and meadow herbs. Meadow species are mainly distributed: red clover, fescue with an admixture of steppe grasses and wormwood.

According to the totality of natural and economic conditions in this area, the most appropriate is the production of livestock products. This is facilitated by the historically developed cattle breeding and skills of the population in these places, the availability of cheap concentrated feed, large stocks of roughage as a by-product of grain production, the ability to arrange harvesting and abundant feeding of cheap green mass of grasses and corn silage.

The specialization of agricultural production is one of the most important factors for the successful development of organizations, the growth of production and the reduction of its cost. The process of specialization of production in agricultural enterprises means the expedient combination of the leading branch with other secondary branches of agriculture.

The main branch of the economy determines its entire organizational structure: the structure of sown areas, crop rotations, the structure of the herd, means of production, etc. Along with the leading branch, additional and subsidiary branches usually develop in the economy. Reasonably combined with the main one, they complement it, help to better use the land, means of production and labor. Additional and auxiliary industries should be large in terms of production and correspond to the specific natural and economic conditions of the economy. Thus, specialization in agriculture does not lead to the organization of the production of only one product on the state farm. In essence, it means the best complex of industries for the given conditions. Therefore, for the correct organization of production, it is very important to identify the most appropriate specialization of the economy, determine the minimum required number of industries in each economy and establish their rational combination. The specialization of the economy is characterized, as a rule, by the structure of marketable products. It expresses the economic connection of an agricultural enterprise with the entire national economy of the country.

To a certain extent, specialization is also characterized by the share of the main product in gross output, in production costs. Taking into account that the conditions of the same year may be favorable for one and less favorable for another industry, it is advisable to establish the specialization and correlation of industries based on average data for several years. The main industries usually occupy the largest share in gross and marketable output. Therefore, when analyzing economic activity, special attention is paid to the structure of gross and marketable output. At the same time, the structure of gross output most fully reflects the ratio of industries, the structure of commodity - the specialization of production.

To determine the level of specialization of the economy, it is necessary to calculate the cost of all types of marketable and gross output in comparable prices.

LLC "Zarya" specializes in the development of cattle and the cultivation of grain crops. The territory of the economy stretches along the Yenisei River with an area of ​​26 thousand hectares.

PRODUCTION DIMENSIONS Table 1

According to Table 1, it can be seen that Zarya LLC belongs to large agricultural enterprises. The farmland area of ​​the farm is 6069 thousand hectares. In previous years, the area of ​​agricultural land on the farm was the largest among the farms of the region.

In 2005, in comparison with 2004, the size of the farm decreased significantly.

The size of production has increased, this can be judged by a significant increase in such indicators as: the cost of commercial equipment available on the farm is outdated, both physically and morally. In 2005, due to the difficult financial situation, the enterprise did not have the opportunity to purchase new equipment. to and morally. Production units of the region's farms. 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 3RAM 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37

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