Characteristic economic indicators organizations (enterprises)

The production program of the organization is characterized by a large number of economic indicators. They make it possible to plan, control, analyze the economic situation of the organization and make the right decisions. management decisions.

Economic indicators are calculated values ​​that characterize the operating conditions and results of the enterprise.

In the course of the organization's activities, one constantly has to deal with a system of indicators, which can be classified according to the following criteria:

I. Quantitative and qualitative:

Quantitative indicators of the plan are expressed in absolute terms. For example, the volume of commodity, sold, gross output; number of employees, wage fund; the amount of profit; the size of the costs of various production resources: metal, fuel;

Qualitative indicators are relative values. They express the economic efficiency of production, its individual factors. These include those that express the ratio of quantitative indicators to each other. For example, labor productivity, profitability of production, capital productivity, turnover ratio of working capital.

II. According to the indicators, indicators are divided into natural, cost and labor.

In-kind indicators are used in the planning and accounting practice of all organizations and are used to quantify manufactured and sold products in their material content.

The use of a particular meter depends on physical properties meter (kg, t, m, m 2, m 3, pcs., pairs of shoes, etc.,).

There are industries where the use of one natural indicator is not enough to fully characterize the product, and in these cases double indicators of product measurement are used. For example, the output of paper and synthetic films is estimated in t and m 2; production of pipes - tons and running meters; fabrics - running meters and m 2.

Relative-natural units are used in cases where the types of products that are identical in purpose have different consumer value (for example, coal has a different calorie content) or the output products (machines, mechanisms) are not the same in power and productivity. For example, tractors have different engine power. In this case, one of the homogeneous products is taken as a conventional unit, and all the rest are equated to it according to one of the signs: tractors in 15-horsepower terms.

The nomenclature and range of products are the main natural indicators of the production program of the enterprise.

Product range - This is a systematic list of products in physical terms. The nomenclature has three levels of detail:

1) summary nomenclature of products (works, services);

2) group nomenclature;

3) specified (detailed) nomenclature by types, groups, positions and types.

Product range - quantitative ratio of certain types of products by brands, grades, profiles, sizes, models, articles, etc. This is the most detailed classification of products within one item.

Cost indicators (rubles) are the universal equivalent and the most universal measure in the conditions of commodity-money relations, used in the planning and accounting activities of organizations. With their help, they determine the dynamics, proportions and pace of development of the enterprise, interconnect all sections of the plan, plan the volume of sales, marketable and gross output, the costs of the enterprise, etc.

Labor indicators are used to determine the number of employees, production rates, labor productivity, wages. For example: standard hour, man-day, machine-hour, rub./person, pcs./person.

III. According to the functional and meaningful purpose, planned, estimated and settlement-analytical indicators are distinguished.

Planned indicators are set for the forthcoming period and are obligatory for execution. To substantiate planned indicators, they use estimated and calculation-analytical indicators that are developed by the enterprise itself.

Evaluation indicators are generalizing, with their help:

At the preparatory stage of the development of the plan, an independent objective assessment of the real state of the object is given and a selection of options and projects is made. For example, when introducing a new product, there is a selection new technology and technology; choice of consumers of products and suppliers of raw materials and materials; determination of the professional and qualification composition of the personnel of the enterprise, etc.;

During and after the implementation of the plan, they evaluate the actual results achieved. and compared with the design and planned indicators.

Calculation and analytical indicators play an intermediate role. As a rule, elements of objects that affect the final results as a whole and are aimed at confirming the choice and evaluating the results of this version of the plan are subject to additional calculations. For example, when planning for the growth of labor productivity, the following elements will be considered: the qualifications of personnel and their labor discipline, the norms of time and production have been revised; quality composition and loading of equipment; product quality, depending on the quality of the source material, tools; downtime reasons, etc.

The organization of intra-production planning and accounting should be based on a reliable regulatory framework - these are the norms and standards for the consumption of all resources.

The most important planning tool is the system of norms and standards

Norms and standards are characteristics of the production process and its results for fixed periods. From the beginning of the production process, organizations begin to consume material, labor and financial resources, which in the required quantity must be in place. Due to the untimely delivery of any resource, the production process will be disrupted and, accordingly, the timing of the supply of finished products under contracts, as a result of which it will be necessary to pay penalties - fines to consumers. With a surplus of one or another resource, the reserves turn into inactive "frozen" capital, which could be used for other necessary purposes of the organization, in the worst case, excess materials, equipment will remain unclaimed and turn into so-called illiquid assets - direct losses of the enterprise.

In this regard, enterprises must balance in the long term the needs and reserves of resources through rationing.

Rationing - this is a method of developing and establishing marginal norms and standards for all consumed resources of the organization necessary to ensure the process of production and marketing of products.

Norma - this is the maximum allowable (maximum or minimum) amount of expenditure of any resource per unit of output.

The norm is measured in natural, value or labor indicators and can be set per unit of output, or for a given amount of work, or for a set period of time. For example, the following standards have been established for the manufacture of a women's blouse: fabric - 2.25 m 2, buttons - 10 pieces, labor intensity of manufacture - 2.5 standard hours, cost of a blouse - 900 rubles.

Standard (from lat. pogtaio - ordering) - universal, widespread norm.

The standard is set and expressed:

In coefficients (equipment utilization coefficient, metal utilization coefficient, etc.). For example, weight finished product 8.5 kg, and the weight of the workpiece is 10 kg, the metal utilization rate will be 8.5 / 10 = 0.85, i.e. the plan establishes a standard of 0.85 for the use of metal, and the standard for waste will be 0.15;

In percentages. For example, the percentage of fat in milk, alcohol in wine; use of metal - 85%;

The total amount. For example, the standard of working capital.

Norms and standards at enterprises are established for all types of resources used:

Raw materials, basic and auxiliary materials, purchased semi-finished products;

Energy resources: electricity, fuel, steam, compressed air, hot, cold water;

Spare parts for the repair of machinery and equipment;

Tools, devices, including lighting and heating devices;

Production and auxiliary machines and equipment;

Production and service areas;

labor force;

Cash, etc.

The quality and validity of norms and standards largely depend on the methods of their development. Exist following methods rationing.

Calculation and analytical method. Element-by-element calculations are carried out according to the documentation (design, technological, technical and production), which combines technical and economic calculations with the analysis of technology and organization of production, product quality. This rationing method is aimed at raising the technical level and organization of production, modernizing products, improving their quality and competitiveness.

An experimental method is the creation of norms based on observations, measurements, experiments, studies conducted in production and laboratory conditions. These norms reflect the actual level of technical equipment and organization of production, but do not take into account the introduction of new equipment and technology in the planned period, advanced methods of organization of production. The experimental method is used where it is not possible to use the calculation-analytical method.

The reporting and statistical method is the analysis of data from statistical, accounting and operational reporting on actual costs labor and material resources for past periods. This method has the same drawbacks as the experimental method, but is the most accessible for use due to the relatively low labor intensity of development and availability in planning.

Combined method is the simultaneous use of the above methods.

Norms and standards should be reviewed in connection with changes in the technological process, material characteristics, with a change in the range and range of products.

Recognize the approach of negative changes in financial sector countries are helped by various indicators of the economy. Depending on the type, they are calculated weekly, monthly, quarterly and yearly. Among the many economic characteristics, it is worth considering the most common:

• national income. This value, which is a macroeconomic parameter, displays the income of the citizens of the country for a certain period of time.
• GNP. Gross national product - the value of the volume of output and services related to the national economy (both within the state and abroad).
• Competitiveness index. It serves to determine the prospects of the national economy.
• GDP (gross domestic product). It shows the total cost of all services and goods produced in the country for a certain period of time.
• The level of economic growth. The calculation of this value, which is published monthly, is based on GDP. It reflects the growth or slowdown of the economy.
• Unemployment rate. This indicator is not always reliable. After all, part of the country's population is employed unofficially.
• Housing construction, real estate sale. The larger this value, the better for the country. In Russia, in recent years, the pace of construction of new facilities has been increasing. This situation has a beneficial effect on the national economy.
• national wealth. This value for a certain period of time reflects all the benefits of society and the country as a whole. When calculating the indicator, human and natural resources, social and production capital are taken into account.

Types of economic indicators

Experts divide economic indicators into several broad groups. Depending on the scale of the assessment, the values ​​​​are: local, that is, they relate to an individual economic entity and sectoral (display the state of a certain area of ​​activity). The same group includes world economic indicators and characteristics of the state level (GDP, GNP, national incomes, etc.).

The second category is relative and absolute indicators that allow you to analyze changes in the economy, make forecasts using different values. Depending on the type of economic indicators are divided into aggregate and simple.

Economic indicators for the organization

Analysis of economic indicators commercial enterprises is very important, it allows you to determine the profitability and efficiency of organizations. Various indicators are used for calculations, among the most common are the coefficients: urgent and current liquidity, business activity, solvency and profitability.

Conclusion

The positive dynamics of economic indicators indicates that the country is experiencing economic growth. Experts have calculated that growth rates within 4% per year are the most favorable. With such indicators, the crisis does not threaten the state, it is possible to build up potential, take measures to improve the lives of a significant part of the population.

The indicators characterizing the production and economic activities of the enterprise are given in table 1.

Table 1 - The main TEP of the enterprise

Indicators				Change over period	Growth rate, %
Volume of sales of services, rub.
Cost, rub.
Profit from the sale of services, rub.
Net profit, rub.
Number of employees, pers.
Output per 1 worker, thousand rubles
Average annual cost of fixed assets
return on assets

Based on the results of the analysis of the main technical and economic indicators, the following conclusions can be drawn.

In 2015, there was an increase in net profit by 298,877 rubles (1038.3%) compared to 2013. At the same time, the level of cost increased by 326,108 thousand rubles. (21.8%).

Also in 2015, there is an increase in the number of employees of the enterprise for the period under review by 1 person due to an increase in the number of workers.

Output per operating enterprise increased by 4661 rubles. or 20.4% compared to 2013.

That is, we can conclude that IE "Vasiliev" is a profitable enterprise, its financial condition can be called sustainable.

The volume of production is one of the most important indicators characterizing production activities enterprises.

The volume of production is characterized by marketable products, the volume of sales - by sold marketable products. It is taken into account in wholesale prices adopted in the plan and actually operating in the analyzed period.

Analysis of production volumes begins with an assessment of the dynamics of marketable products in comparable prices for 5 years.

Table 2 - Dynamics of marketable products in current and comparable types

We will take the main type of service - diagnostics and testing as a comparison base, as a comparable price - the average cost of one technical diagnostics of compressor station piping in the reporting period.

Table 2 shows that during the period under review there is an annual increase in the volume of marketable products. The only exception is 2012, in which the volume of marketable output decreased slightly compared to the previous year.

The average growth rate (Тр) to the previous year and to the base year is determined by the formula:

Тр1, Тр2, Трn - growth rates for the 1st, 2nd and nth years, units

Trp = 108.3%, Trb = 114.3%.

The dynamics of marketable output by years is characterized by an average annual growth rate of 108.3%, which was achieved as a result of an increase in marketable output in 2013-2014 (in 2012, the growth was negative) by 23.4%, 9.3% and 12.7% %, respectively, which in absolute terms amounted to 598,700 thousand rubles, 294,735 rubles. and 438792 rubles.

The dynamics of marketable output compared to the base year 2013 is characterized by an even greater increase in marketable output by 14.3%%, especially in 2015 (37.8%).

Table 3 - Analysis of changes in the volume of use of the company's revenue

		Changes, +/-	Growth rate, %
Cost of sales
Gross profit (loss)
Management expenses
Profit (loss) from sales
Interest receivable
Percentage to be paid
Other income
other expenses
Current income tax
Net income (loss)

Directions for using the company's revenue and their ratio in the total revenue are presented in table 4.

Table 4. Directions for using the company's revenue and their ratio in the total revenue

Name
Cost of sales
Gross profit (loss)
Management expenses
Profit (loss) from sales
Income from participation in other organizations
Interest receivable
Percentage to be paid
Other income
other expenses
Profit (loss) before tax
Current income tax
including permanent tax liabilities (assets)
Change in deferred tax liabilities
Change in deferred tax assets
Net income (loss)

In the reporting period, relative cost savings are observed, since the growth rate of sales proceeds is higher than the growth rate of production costs. Profit before tax increased by 378,073 rubles. or by 376.4%. The reason for the increase in profit before tax is a change in the structure: an increase in the share of profit from the sale of products and a decrease in the share of loss from other sales. Since profit before tax increased, the level of tax exemption increased by 180.1% or 94,079 rubles. Net profit increased significantly by 298,877 rubles. or by 1038.3%.

As can be seen from the presented diagram in the period from 2013 to 2015. there is a steady increase in profits. This is a positive moment, it shows that the company is developing dynamically, increasing the volume of production and sales.

In conclusion, the analysis would like to say that in order to increase profits, the company must first reduce the cost products sold. Cost and profit are inversely proportional: a decrease in cost leads to a corresponding increase in the amount of profit, and vice versa.

In addition, it is necessary to reduce other expenses in order to increase the balance sheet profit of the enterprise. Most likely, the increase in losses from other sales is associated with losses from the payment of fines that arose in connection with some violations. In order to further reduce the amount of fines, it is necessary to establish the reasons for non-fulfillment of obligations and take measures to prevent violations.

Profitability analysis begins with the study of the dynamics of profitability indicators.

Based on the table and figure, we can conclude that for all indicators of profitability in the IP "Vasiliev" for the analyzed period, there is an increase.

The level of profit received per unit of costs for the implementation of the enterprise's operating activities (return on costs) is 15 kopecks in 2013, 19 kopecks in 2014 and 30 kopecks in 2015. That is, the profit from each ruble spent on the production and sale of products has increased.

The profitability of the enterprise's operating activities (profitability of sales) has the same picture. That is, from one ruble of sales, the enterprise receives 11 kopecks in 2013, 16 kopecks of profit in 2014 and 23 kopecks in 2015.

The level of net profit generated by all the capital of the enterprise that is in its use (return on equity) is quite important in the last two years, that is, the enterprise receives for 1 ruble of all generated capital the enterprise received 7.8 kopecks of profit in 2014 and 16.8 pennies in 2015.

The level of profitability of equity capital invested in the enterprise is also characterized by positive value, that is, the profit of the enterprise from 1 ruble of equity amounted to 59 kopecks in 2014 and 27 kopecks in 2015.

To assess the solvency of an enterprise in the short term, relative indicators are used that differ in the set of liquid assets considered as coverage for short-term liabilities.

Let's analyze the ability of the enterprise to pay off short-term liabilities with its assets by calculating the liquidity ratios of the balance sheet (Table 8). Let us analyze the coefficients in dynamics and in comparison with the optimal value. Formulas for calculation:

1. The absolute liquidity ratio is calculated as the ratio of the most liquid assets to the total amount of short-term liabilities of the enterprise:

• 2. Intermediate coverage ratio (quick (critical) liquidity), is defined as the ratio of the liquid part of current assets to short-term liabilities:

3. The current liquidity ratio is calculated as the ratio of the total amount of current assets, including inventories and work in progress, to the total amount of short-term liabilities.

• 4. The overall liquidity ratio of the balance, which is recommended to be used for integrated assessment liquidity of the balance sheet as a whole, shows the ratio of the sum of all liquid assets of the enterprise to the sum of all payment obligations (short-, long- and medium-term), provided that various groups of liquid funds and payment obligations are included in the indicated amounts with certain weight coefficients, taking into account their significance with in terms of timing of receipt of funds and repayment of obligations.

The overall liquidity indicator of the balance sheet - the clarifying coefficient (K ol) is determined by the formula:

K ol \u003d (A 1 + 0.5A 2 + 0.3A 3) / (P 1 + 0.5P 2 + 0.3P 3) (5)

5. The coefficient of overall solvency:

6. The liquidity indicator when raising funds (K lm) characterizes the degree of dependence of the enterprise's solvency on inventories and costs in terms of the need to mobilize funds to pay off its short-term obligations:

K lm \u003d A 3 / (P 1 + P 2) (7)

The recommended values ​​of this indicator are from 0.5 to 1. The need for its calculation is due to the fact that the liquidity of individual components of the enterprise's working capital, as already noted, is far from being the same. If a cash can serve as a direct source of payment for current liabilities, then stocks and costs can be used for this purpose only after they are sold, which implies the presence of not only the buyer, but also the buyer's funds. This coefficient can have significant fluctuations depending on the material consumption of production and is individual for each enterprise. It is desirable that its dynamics should not have large deviations.

For an in-depth analysis of the liquidity and solvency of an enterprise, it is of interest to analyze the liquidity indicator when raising funds in dynamics, along with changes in the values ​​of material circulating assets and short-term liabilities of the enterprise. Such an analysis makes it possible to identify changes in the economic activity of the enterprise in terms of credit policy.

Thus, with an unchanged credit policy (i.e., with a stable amount of short-term liabilities), a significant increase in Klm will generally indicate a deterioration in the performance of economic activity, in particular, an increase in work in progress, overstocking with raw materials, finished products etc. With a stable volume of material circulating assets, in the case of a decrease in the values ​​of K lm, it can be assumed that the situation with short-term liabilities worsened at the enterprise, i.e. either additional short-term loans were taken out, or debt to creditors increased, or both.

7. Agility factor:

K m \u003d A 3 / ((A 1 + A 2 + A 3) - (P 1 + P 2))

8. Equity ratio:

To about-ty sob. cf-mi \u003d (P 4 -A 4) / (A 1 + A 2 + A 3)

9. Share of working capital in assets:

d OA \u003d (A 1 + A 2 + A 3) / WB, (8)

where VB is the balance currency

In the course of the balance sheet liquidity analysis, each of the considered liquidity ratios is calculated at the beginning and end of the reporting period. If the actual value of the coefficient does not correspond to the normal limit, then it can be estimated from the dynamics (increase or decrease in value).

The absolute liquidity ratio, which characterizes the solvency of the enterprise as of the balance sheet date, is below the recommended value throughout the entire period under review.

At the end of 2014, 3.8% of short-term debt could be covered by absolutely liquid assets versus 3% in 2013.

The quick liquidity ratio satisfies the normative indicator, which reflects the ability of the enterprise to pay, subject to possible settlements with debtors. 105% of short-term debt in 2014 the company can repay in cash and receivables. In dynamics, there is an increase in this coefficient by 20.8%.

Current liquidity ratio showing the extent to which current assets cover short-term liabilities. In our case, the company has a coefficient below the norm, but since the coefficient is greater than one, the company can be considered solvent. The excess of current assets over short-term liabilities provides a reserve to compensate for losses that may be incurred by the enterprise. The larger this stock, the more confidence the company acquires from creditors. But from the point of view of the enterprise itself, this reduces its efficiency, since a significant accumulation of inventories and large accounts receivable reduce the turnover of working capital.

The overall liquidity indicator does not correspond to the norm during the study period. Shows that the company does not have enough liquid funds to cover all payment obligations. But in the dynamics there is an increase in this indicator by 0.161.

In dynamics, the indicator of liquidity in raising funds, the indicator of maneuverability and the share of working capital in assets - these indicators are decreasing, but do not meet their standards. In dynamics, the maneuverability coefficient increases and does not correspond to the norm.

According to the results of the analysis, the enterprise cannot be called solvent, and the balance sheet of the enterprise is not liquid.

1.1. Goals and objectives of the analysis of the economic results of the enterprise.

One of the main requirements for the functioning of enterprises and their associations in a market economy is the break-even of economic and other activities, the reimbursement of expenses by their own income and the provision of a certain amount of profitability, profitability of management. the main task enterprises - economic activities aimed at making a profit to meet social and economic interests members labor collective and interests of the owner of the property of the enterprise. The main indicators characterizing the results of the commercial activities of trading enterprises are turnover, gross income, other income, distribution costs, profit and profitability.

The purpose of the analysis of volumetric performance indicators is to identify, study and mobilize reserves for income growth, profit, increase profitability while improving the quality of customer service. In the process of analysis, they check the degree of fulfillment of plans for turnover, income, costs, profits, profitability, study their dynamics, determine and measure the influence of factors on the results of commercial activities of enterprises, identify and mobilize reserves for their growth, especially forecast ones. One of the main tasks of the analysis is also to study the economic feasibility and efficiency of the distribution and use of profits.

To achieve these goals trade enterprises must solve the following tasks:

Assess the extent to which profit maximization was ensured;

In cases of unprofitable work, the reasons for such management are identified and ways out of the current situation are determined;

Consider income on the basis of their comparison with expenses and identify profit from sales;

Study trends in income changes for the main commodity groups and in general from trading activities;

Reveal what part of the income is used to reimburse the costs of circulation, taxes and the formation of profits;

Calculate the deviation of the amount of balance sheet profit compared with the amount of profit from sales and determine the reasons for these deviations;

Explore various profitability ratios for reporting period and in dynamics;

Identify reserves to increase profits and increase profitability and determine how and when it is possible to use these reserves;

They study the directions for using profits and assess whether financing is provided at the expense of own funds for the development of economic activities.

In practice, external and internal analysis is used.

External analysis is based on published reporting data and therefore contains a limited part of information about the activities of enterprises. aim its is to assess the profitability of the enterprise, the efficiency of capital use. The results of this assessment are taken into account in the relationship of the enterprise with shareholders, creditors, tax authorities and serve as the basis for determining the position of this enterprise in the market, in the industry and in the business world. Naturally, the published information does not affect all areas of the enterprise, contains aggregated data, mainly on their financial activities, and therefore has the ability to smooth out and veil the negative phenomena that take place in the activities of enterprises.

Therefore, external consumers of analytical material try, if possible, to obtain additional information on the activities of enterprises beyond what they publish.

Of greatest importance in evaluating performance and determining measures to increase profits and increase profitability is internal analysis. It is based on the use of the whole complex of economic information, primary documents and analytical, statistical, accounting and reporting. The analyst has the opportunity to realistically assess the state of affairs in the enterprise. He can obtain reliable information from the primary source about pricing policy of the enterprise and its income, on the formation of profit from sales, on the structure of distribution costs and other expenses, to assess the position of the enterprise in commodity markets, on gross (balance sheet) profit, etc.

Exactly internal analysis allows you to study the mechanism for achieving maximum profit by the enterprise. This type of analysis plays a decisive role in the development of the most important issues of the enterprise's competitive policy, which are used in assessing the fulfillment of the tasks set and in developing development programs for the future.

This type of analysis, associated with the study of trends that have developed in the past, is called retrospective, and aimed at studying the future - prospective.

An integrated approach to the study of the final results of commercial activities allows you to make informed management decisions along the way. current activities, promotes the choice the best options actions in the future.

1.2. The main economic indicators of the enterprise

The performance of the enterprise can be characterized by the following indicators:

Economic effect;

Performance indicators;

Payback period of capital;

Liquidity;

Business break-even point.

Economic effect- This absolute indicator(profit, income from sales, etc.), characterizing the result of the enterprise. The main indicator characterizing the economic effect of activities manufacturing enterprise, is profit. Profit is what it is for entrepreneurial activity. Profit generation procedure:

Profit P p from the sale of products (sales) is the difference between the sales proceeds (B p) the costs of production and marketing of products (full cost Z pr), the amount of value added tax (VAT) and excises (AKC):

P p \u003d V p - Z pr - VAT - ACC.

Profit from other sales (P pr) is the profit received from the sale of fixed assets and other property, waste, intangible assets. It is defined as the difference between the proceeds from the sale (B pr) and the costs of this sale (Z p):

P pr \u003d B pr - Z r.

Profit from non-operating operations is the difference between income from non-operating operations (D ext) and expenses on non-operating operations (R ext):

P vn = D vn -R vn.

Income from non-sales operations is income from equity participation in the activities of another enterprise, dividends on shares, income from bonds and other securities, income from the lease of property, fines received, as well as other income from operations not directly related to the sale of products .

Costs for non-sales operations are the costs of production that did not produce products.

Balance sheet profit: P b \u003d P r + P pr + P ext.

Net profit: Pch \u003d Pb - otchsl.

Retained earnings: Pnr \u003d Pch -DV - percent.

Profit can be distributed in the directions indicated in Figure 3.8.

Rice. 1.1. Profit distribution

The reserve fund is created by the enterprise in case of termination of its activities to cover accounts payable. The formation of a reserve fund for enterprises of certain organizational and legal forms is mandatory. Allocations to the reserve fund are made in accordance with the current regulations.

The accumulation fund is intended for the creation of new property, the acquisition of fixed and working capital. The value of the accumulation fund characterizes the enterprise's development and expansion capabilities.

The consumption fund is intended for the implementation of measures for social development and financial incentives firm personnel. The consumption fund consists of two parts: the public consumption fund and the personal consumption fund, the ratio between which largely depends on the state structure, historically established national traditions, and other political factors. In terms of its natural material content, the consumption fund is embodied in consumer goods and services . According to the method of education and socio-economic forms of use, the consumption fund is divided into: fund wages and income, public consumption fund, maintenance fund public organizations and control apparatus. The progress of society is usually accompanied by an increase in real wages and incomes, an improvement in the quality of consumer goods and services, a faster development of consumer durables and cultural and household purposes, and means of developing the non-productive sphere. However, the growth of the consumption fund has objective limits, its excessive growth will inevitably lead to an unreasonable reduction in the accumulation fund, which will undermine the material foundations of expanded reproduction and economic growth. Therefore, it is necessary to strive for an optimal combination of the consumption fund and the accumulation fund in order to ensure both high and stable rates of economic growth and an increase in living standards, real incomes and consumption of the people.

Limited indicators economic effect lies in the fact that it is impossible to draw a conclusion about the qualitative level of resource use and the level of profitability of the enterprise.

Economic efficiency is a relative indicator that measures the effect obtained with the costs that caused this effect, or with the resources used to achieve this effect:

Some of these indicators have been considered. For example, these are indicators of capital productivity and the turnover ratio of working capital, which characterize, respectively, the efficiency of the use of fixed assets and working capital.

The degree of profitability of the enterprise can be assessed using profitability indicators. Profitability comprehensively reflects the degree of efficiency in the use of material, labor and financial resources, as well as natural resources. The profitability ratio is calculated as the ratio of profit to the assets, resources or flows that form it. It can be expressed both in profit per unit of invested funds, and in the profit that each received monetary unit carries. The following main indicators can be distinguished:

a) product profitability(certain types) (R p) is calculated as the ratio of profit from the sale of products (P p) to the costs of its production and sale (Z pr):

b) profitability of the main activity(R od) - the ratio of profit from the sale of products to the costs of its production and sale:

where P r.v.p - profit from the sale of all products;

З pr.v.p - the cost of production and sale of products;

in) return on assets(Ra) - the ratio of the balance sheet profit to the result of the average balance sheet (K cf). This indicator characterizes how effectively fixed and current assets of the enterprise are used. This indicator is of interest to credit and financial institutions, business partners, etc.:

G) return on fixed capital(R o.k) - the ratio of balance sheet profit (P b) to the average cost of fixed capital (Of s.g):

e) return on equity(R s.k.) - the ratio of net profit (P h) to the average cost of equity (K s.s.):

This indicator characterizes how much profit each ruble invested by the owner of the capital gives;

e) payback period(T) is the ratio of capital (K) to net profit (P h).

This parameter shows how many years the funds invested in this enterprise will pay off under unchanged conditions of production and financial activity. Such a multifaceted description of production and economic processes can be classified according to the main areas that ensure a further increase in profitability, taking into account external economic or internal production factors that affect its value. The first group includes:

Natural changes entailing an unforeseen decline in the supply of raw materials, disruption of transportation, destruction or damage to significant parts of the production complex;

Regulation of market prices at the level government controlled, the introduction of new interest rates, tariffs for the provision of energy resources, penalties, etc.

Such factors arise independently of the company's activities and cannot be taken into account in advance, showing a significant impact already at the stage of their occurrence. The extent to which a company's profitability will increase will greatly depend on the specialization, for example, an increase in the price of sugar will increase the profitability of agribusiness and processing enterprises, while worsening this indicator for confectionery enterprises.

The second group of factors affecting the profitability of an enterprise includes the following subspecies:

extensive factors of production;

Intensive production factors; - non-manufacturing internal factors.

Extensive development of the company implies an increase in gross turnover by attracting additional work force, a temporary work fund for personnel and equipment, the use of more advanced funds without increasing the relative efficiency of individual production and sales operations.

The intensification of economic intra-production processes means an increase in the quality final product, strengthening measures to promote services or products on the market through the work of the marketing department, reducing energy costs per unit of production or the ratio of time spent on providing services to the total temporary fund, optimizing the use of advanced funds and accelerating resource efficiency, which in most cases contributes to increasing profitability.

Timely identification of reserve or additional sources of investment attraction and their competent distribution among promising directions– modernization of equipment, application of new marketing methods, timely response to changes in demand and the introduction of new attractive positions in the company's assortment, of course, will increase the final margin of trading operations, thereby increasing profitability. It is also important to carefully plan the entire production cycle to avoid wasting time and take into account non-production factors, including the social protection of workers and the environment.

Liquidity- the ability of assets to be quickly sold at a price close to the market. Liquidity is the ability to turn into money.

Usually, highly liquid, low liquid and illiquid values ​​(assets) are distinguished. The easier and faster you can get the full value of an asset, the more liquid it is. For a product, liquidity will correspond to the speed of its sale at a nominal price.

In the Russian balance sheet, the company's assets are arranged in descending order of liquidity. They can be divided into the following groups:

A1. Highly liquid assets (cash and short-term financial investments)

A2. Marketable assets (short-term receivables, i.e. debt, payments on which are expected within 12 months after the reporting date)

A3. Slow-moving assets (accounts receivable, payments on which are expected more than 12 months after the reporting date, as well as other current assets not mentioned above);

A4. Hard-to-sell assets (all non-current assets)

Liabilities of the balance according to the degree of increase in the maturities of obligations are grouped as follows:

P1. The most urgent liabilities (raised funds, which include current accounts payable to suppliers and contractors, personnel, budget, etc.)

P2. Medium-term liabilities (short-term loans and borrowings, reserves for future expenses, other short-term liabilities)

P3. Long-term liabilities (section IV of the balance sheet "Long-term liabilities")

P4. Permanent liabilities ( equity organizations).

To determine the liquidity of the balance sheet, the totals for each group of assets and liabilities should be compared. Liquidity is considered ideal if the following conditions are met:

Break-even point of business. The concept of a break-even business can be expressed as a simple question: how many units of production must be sold in order to recover the costs incurred in doing so.

Accordingly, product prices are set in such a way as to reimburse all semi-variable costs and receive a markup sufficient to cover semi-fixed costs and make a profit.

As soon as the number of units of production (Q kr) sufficient to reimburse conditionally fixed and conditionally variable costs (full cost) is sold, each unit of production sold in excess of this will be profitable. At the same time, the increase in this profit depends on the ratio of conditionally fixed and conditionally variable costs in the structure of the total cost.

Thus, as soon as the volume of sold units of production reaches the minimum value sufficient to cover the full cost, the enterprise receives a profit that begins to grow faster than this volume. The same effect occurs in the case of a reduction in the volume of economic activity, that is, the rate of decrease in profits and increase in losses outpaces the rate of decrease in sales.

E economic indicator- shows, characterizes the state of the economy, its objects, processes occurring in it in the past, present and future. Economic indicators are one of the most common and effective tools for describing the economy used in economic science and in the management of economic processes.

In the most general view an economic indicator includes a name, a numerical value and a unit of measure.

The composition and structure of economic indicators represent one of the most important objects of study of economic science and, at the same time, its content element.

System of economic indicators- a set of interrelated, systematized indicators that characterize the economy as a whole, its industry, region, sphere economic activity, a group of homogeneous economic processes.

EP grouping

The structure of economic indicators is highly branched, the indicators are divided into groups according to a number of characteristics.

In accordance with the division of economic science into macroeconomics and microeconomics, it is customary to single out generalized macroeconomic indicators, characterizing the economy as a whole and its large parts, spheres, and microeconomic indicators, related mainly to the economy of companies, corporations, enterprises, firms.

In the structure of economic indicators, there are absolute, also called quantitative, voluminous, and relative, also called quality. Absolute, volumetric indicators (in economics, in contrast to physics voluminous any indicators characterizing the quantity of goods, products, money) are expressed in natural or monetary units, such as pieces, weight, length, volume, rubles, dollars. Relative indicators represent the ratio of two indicators of the same or different dimensions. In the first case, these are dimensionless indicators characterizing usually rate of change economic magnitude or ratio, proportions of homogeneous economic values ​​obtained as a result of their comparison, measured in share terms or as a percentage. In the second case, these are dimensional indicators that characterize the rate of change of a value over time, the efficiency of the use of resources, the sensitivity of the value in relation to the factor that caused its change. For example, the efficiency index of an automobile engine can be measured by the mass of gasoline consumed per one kilometer of travel, and the return on investment index can be measured by the amount of output per one ruble of capital investment.

In the aggregate of relative economic indicators that characterize the dynamics of economic processes, changes in volume indicators, there are indicators of growth (growth rate) and growth (incremental).

Growth rates(growth rates) represent the ratio of the amount of economic product produced or consumed in a given period to the amount produced or consumed in the previous period. Most often, an annual, quarterly, monthly period or simply fixed end and start dates are considered. If during the studied period of time the volume of the product has not changed, then the growth rate (growth rate) is equal to one or 100%; if the volume has increased, then the growth rate exceeds 100%, and if it has decreased, then it is below 100%.

Growth indicators characterize the change in the state of the economy, and therefore they can also be called indicators of the state or change in the economy. A group of such relative indicators often used in statistics is formed by index indicators or simply indexes. The index represents the ratio of the indicator at a given moment of interest to us to its basic value, fixed at the corresponding time taken as the basis. Indices characterize the relative value of the indicator in comparison with the starting, basic one and thus show how the value of the indicator has changed over a certain period of time (from the basic to the current one). Indices of prices, incomes, living standards are widespread.

growth rates, or growth rates, represent the ratio of the increment (increase or decrease) in the amount of produced, sold, consumed product in a given period to the amount of produced, sold, consumed product in the previous, base period. If during the studied period of time, say, over the last year, the volume of production has not changed, then the growth rate for this year is zero; if the volume has increased, then the growth rate is positive; if it has decreased, then the growth rate is negative. Incremental indicators, by analogy with growth indicators, are measured in shares or in percentage terms. Based on physical analogies, growth rates can be called indicators of "economic acceleration".

Economic indicators are divided into a number of groups depending on how they are defined how their numerical values ​​are found and for what purposes, for what tasks indicators are used.

Values calculated, calculated and analytical indicators are established through calculations based on mathematical dependencies, economic and mathematical models using certain methods. Calculation and analytical indicators are widely used as initial in determining forecast and planned indicators, as well as indicators of socio-economic programs.

The values ​​of reporting, reporting and statistical, statistical indicators are established on the basis of the financial statements of enterprises, organizations, the collection and processing of statistical information, sample surveys, and observations.

Regulatory it is customary to call indicators that are usually established by management bodies or established in business practice and expressing resource spending rates(raw materials, energy, materials, labor, money) for the production of a unit of output, the performance of work, consumption (consumption rates). Indicators in the form of norms and standards (universal norms) also reflect accepted, given ratios, proportions, such as, for example, the rate of accumulation, savings, profit, wages, taxation.

In economics, they also find application scientific and technical indicators, characterizing the achievements of science, engineering, technology.

Depending on the areas, sectors of the economy, the type of economic processes characterized by certain economic indicators, it is customary to distinguish such groups, types as indicators of needs, resource provision, production, distribution, exchange, consumption, costs, efficiency, reserves, sustainability, reliability , risk, prices, demand, supply, income, expenses, standard of living, and many others;

From single, individual, homogeneous indicators related to primary cells, links, the smallest elements of the economy, are formed group, summary, aggregated indicators characterizing economic objects and processes on a larger scale, covering the whole region (regional indicators), industry (industry indicators), the economy of the country as a whole (national economic, general economic indicators), world economy(global indicators).

Along with summary, generalized indicators and even as them, the economy widely uses medium indicators in the form of an average value of an extensive set of quantities. It is important to know that the average economic indicator is not necessarily the arithmetic mean of a group of homogeneous indicators, as people who are unfamiliar with economics, as well as with economic and mathematical statistics, sometimes believe. are considered more representative weighted average indicators. If, for example, "n" people receive annual income A, "m" people - income B and "p" people - income C, then the average income D is calculated not as 1/3 (A + B + C), but by the formula :

D = (nA + mB + pC) / (n + m + p)

which gives much more representative results.

The composition of economic indicators is constantly supplemented and updated, and methods for their determination are also being improved. The most widely used economic indicators are in analysis, forecasting, planning, and management. The success of managing the economy, economic objects and processes essentially depends on the range of indicators used, the degree of completeness with which they characterize the managed objects and processes, on how accurately and correctly these indicators are defined and worked out by economic science.

The system of formation of economic indicators as a basis for analysis

Similar indicators can be calculated by .

Return of labor costs= Volume of production / Cost of living labor

Labor intensity= Cost of living labor / Volume of production

There is, in addition, a number of indicators expressing . The most important of these indicators is average annual output per worker.

During economic analysis indicators are also used to express movement, availability and condition of certain types of production resources. There are indicators that efficiency of investments made, mainly capital investment. The main of these indicators are payback period of capital investments, as well as profit per one ruble of capital investments.

What is the degree of progressive this enterprise? The following indicators answer this question: level of mechanization expressing the share of mechanized production processes in the total volume of the latter; level of automation characterizing the share of automated production processes in their total volume.

Finally, there are generalizing economic indicators that characterize the given enterprise itself. First, let's name the cost of the organization, otherwise - the cost property complex organizations. Another indicator is the market value of the enterprise, which is the value of the shares of this enterprise, corresponding to market conditions.

A comprehensive assessment of the enterprise's activities is reflected in the construction of the so-called multiplier. It is an integral, complex indicator, which is based on private indicators that reflect the activities of the enterprise. Distinguish two types of multipliers: standard and subjective. The former can be used in evaluating the activities of any organization, and the latter - only one specific organization. An example of a standard multiplier is the assessment of the probability of bankruptcy of an organization based on the Altman method. This method is based on determining the sum of five financial ratios. Each of them has a certain weight. The economic literature describes in detail the essence of this method and how it is applied.

Subjective multipliers make it possible to study those indicators that are not covered by standard multipliers.

The system of formation of economic indicators considered in this article thus serves as the basis for carrying out.