home Sample Documents Characteristics of the enterprise in terms of economic indicators. Indicators characterizing the financial and economic activities of the enterprise

Characteristics of the enterprise in terms of economic indicators. Indicators characterizing the financial and economic activities of the enterprise

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Introduction

1. Characteristics of the enterprise

1.1 Historical background

1.2 Activities

1.3 The structure of the unit in which the practice was practiced (indicate functions and tasks)

2. Characteristics of the main economic indicators D pp for 2 years

Conclusion

Applications

Introduction

This work is a report industrial practice at UTK LLC. economic analytical banking credit

The purpose of the practice is to consolidate the acquired theoretical knowledge. The tasks of industrial economic practice are:

1. Familiarization with the activities of a particular enterprise.

2. Familiarization with the structure of the organization, the main functions of its production and management units.

3. Studying the basics of labor organization and production management.

4. Study of production technology.

5. The study of the main range of products.

6. The study of the main technical and economic indicators of the enterprise and their analytical evaluation.

7. Familiarization with the main banking operations and types of services provided by credit institutions.

8. Selection and systematization of material for the preparation of the report.

1. Characteristics of the enterprise

1.1 Historical background

Society with limited liability Technological Completion Management acquired the status of a legal entity from the moment state registration- January 23, 2008, with the entry into the unified State Register legal entities. The authorized capital of the company is 10,500,000 (ten million five hundred thousand) rubles. Director Ketov Sergey Fedorovich.

The organization was created for the purpose of supplying building materials at OAO Votkinsky Zavod, but also works with other customers. LLC "UTK" regularly works in a duet with LLC "AKN - group" - an organization that provides workers for the construction industry.

LLC "UTK" cooperates with manufacturers of building materials mainly in the Udmurt Republic and the Perm Territory.

1.2 Activities

Output of products (works, services) - these are products (works, services) - of a certain name, standard sizes, manufactured or repaired by an enterprise or its division during the planned period of time.

The objectives of the enterprise are: wholesale trade in building materials, expansion of the market for goods and services, profit.

The subject of the Company's activities are:

Wholesale of building materials;

Leasing of equipment;

Backhoe loader;

concrete mixer;

Hydraulic manipulator;

Saddle MAZ with a trailer;

Gazelle awning;

MAZ dump truck;

Komatsu wheel excavators;

Crawler excavator Komatsu;

1.3 Enterprise structure

The structure of an enterprise is the division of an economic object, enterprises, companies, institutions into divisions, departments, departments, workshops, laboratories, sections, groups in order to streamline management, establish interaction between links, establish subordination and subordination, and responsibility.

The structure of UTK LLC is shown in Figure 1.

Hosted at http://www.allbest.ru/

Rice. 1 Structure of UTK LLC

An assessment of the existing organizational structure can be carried out through an assessment of its compliance with the principles of building organizational structures, namely:

1. Flexibility. Organizational structure of this enterprise is quite flexible and able to quickly influence market changes.

2. Centralization. As you can see from the diagram above, the centralization is quite high, however, this does not interfere, but rather helps to function effectively.

3. Specialization. As well as the previous principle is evaluated with a high score, each employee has certain functions for which he is responsible.

4. Norm controllability. In this organization, the number of subordinates of each leader does not exceed the rational one.

5. Unity of rights and responsibility. The rights and responsibilities of employees are in dialectical unity.

6. Separation of powers. Functional management (warehouse manager) ensures decision-making on the preparation of products for sale, and linear management (commercial director) ensures decision-making on the quantity and range of products sold.

Since the enterprise is not large, all accounting functions are performed Chief Accountant. In submission to him is only a storekeeper.

The main tasks of the chief accountant

1. Maintaining reliable accounting, tax and management accounting financial economic activity Companies.

2. Formation and submission of accounting, tax and management reporting of financial and economic activities of the Company.

3. Interaction with state tax and other authorities within its competence.

4. Interaction with counterparties and financial institutions within its competence.

5. Making payments in cash and non-cash form in the manner determined by the internal documents of the Company.

6. Tax planning. Monitoring of relevant legislative and regulatory documents.

Main functions of the chief accountant

1. Formation of accounting and tax policies in accordance with applicable law and the needs of the Company;

2. Preparation and adoption of the chart of accounts, forms of primary accounting documents used for registration of business transactions, development of forms of internal accounting documents;

3. Timely provision of complete and reliable accounting and management information on the activities of the Company, its property status, income and expenses;

4. Implementation of measures aimed at strengthening financial discipline;

5. Accounting for all business transactions of the Company;

6. Accounting for the execution of the Company's budgets;

7. Tax accounting of the Company, preparation and timely submission of tax and other reporting required by law;

8. Drawing up a balance sheet, other accounting, tax, management and statistical reporting;

9. Timely submission of financial statements to tax authorities, statistics authorities, extra-budgetary funds and other authorities;

10. Correct calculation and timely transfer of taxes and fees to the federal, regional and local budgets, insurance premiums to state extra-budgetary social funds, as well as other payments in accordance with the law;

11. Tax planning. Monitoring of relevant legislative and regulatory documents.

12. Making payments in cash and non-cash form in the manner determined by the internal documents of the Company;

13. Settlements of wages and other payments with the Company's employees. Issuance of certificates to employees of the Company on accrual issues wages and other payments, as well as deductions from them;

14. Conducting an inventory of fixed assets, inventory items, cash, settlements with counterparties;

15. Participation in the event economic analysis financial and economic activities of the Company according to accounting and management accounting and reporting in order to identify on-farm reserves, eliminate losses and non-production costs;

16. Participation in the implementation of advanced information systems on financial management in accordance with the requirements of accounting, tax statistical and management accounting, control over the reliability of information;

17. Taking measures to prevent shortages, illegal spending of funds and inventory items, violations of the law and internal regulations of the Company;

18. Participation in the signing of contracts with the Company's counterparties;

19. Participation in claims and lawsuits of the Company;

20. Interaction with internal and external auditors of the Company.

2. Characteristics of the main economic indicators of the enterprise for 2 years

2.1 Calculation of key economic indicators

We will calculate the main economic indicators to get acquainted with economic condition enterprises.

Table 1 - Main economic indicators

Indicators	Abs. change in indicators (+,-)2012 to 2011	Growth rate, %2012 to 2011
1. Revenue from sales, including taxes, thousand rubles.
2. Cost of production, thousand rubles.
3.Profit from sales, thousand rubles.
4. Net profit, thousand rubles.
5. The cost of fixed assets, thousand rubles.
6. Current assets, thousand rubles.
7. Number of employees, pers.
8. Payroll fund (annual), thousand rubles.
9. Capital productivity, rub./rub. (1/5)
10. Capital intensity, rub./rub. (5/1)
11. Capital-labor ratio, rub./person (5/7)
12. Working capital turnover ratio, in turns (1/6)
13. Labor productivity, thousand rubles / person. (1/7)
14. Average monthly salary, thousand rubles (8/(7*12))

From table 1 it can be seen that in 2012 there is a decline in all economic indicators. Net profit is reduced by 67%. There is a sharp decrease in fixed and working capital. The number of employees of LLC "UTK" is falling and their wages are reduced by 0.7 thousand rubles. The capital intensity falls from 0.1 to 0.04 and the capital-labor ratio by 75%. At the same time, there is an increase in capital productivity from 10.2 to 24.3.

2.2 Profitability of UTK LLC activities

Profitability (German rentabel -- profitable, useful, profitable), a relative indicator of economic efficiency. 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.

Table 2 - Profitability

Along with the main economic indicators, the profitability of the enterprise also fell. Sales profitability decreased by 1.27 units, product profitability fell from 4.32 to 2.96. The smallest decline occurred in profitability equity by 4.5%, and the largest drop in return on assets by 57%.

Conclusion

LLC "UTK" is engaged in the supply of building materials, which is its main activity, and rents out equipment, which is an auxiliary activity.

For the analyzed period, 2011 was the most profitable. Revenue in 2012 was lower by 56,001 thousand rubles. rub. Gross profit falls more than 40% in 2011-2012.

As a result of net profit calculations, we see that if in 2011, UTK LLC experienced an upswing, then in 2012 it incurs losses in the amount of 36,453 thousand rubles.

The cost of fixed assets decreased by more than 80%. Current assets fell by 17499 thousand rubles.

In connection with the crisis situation, UTK LLC is reducing the number of employees by 5 people and reducing wages. The salary fund has decreased by 45%.

Against the backdrop of a decrease in the number of employees, the return on assets is growing from 10.2 to 24.3.

But the capital intensity and capital-labor ratio have been reduced by more than 2 times compared to 2011.

The dynamics of profitability indicators is not uniform. In 2010, there is a decrease in all indicators. But in 2011, the profitability of work increases. Profitability of products and profitability of sales exceed the results of 2012. But with an increase in the number of fixed assets, there is a sharp decline in their efficiency.

Hosted on Allbest.ru

Similar Documents

Fundamentals of technical and economic design. Calculation of technical and economic indicators, items of expenditure of the base and design options, calculation of the cost of production. Analysis and indicators of the use of fixed and working capital, labor resources.

term paper, added 12/11/2010

Indicators effective work enterprises. Technical and economic indicators of the use of fixed assets. Evaluation of the main indicators of profitability. Rational use working capital. Improving the forms and methods of enterprise management.

term paper, added 03/13/2014

Determination of the number of industrial and production personnel of the mechanical section. Wage fund for each category of workers. Calculation of the cost of manufacturing a part, pricing. Analysis of the main technical and economic performance indicators.

term paper, added 01/02/2012

Theoretical foundations of enterprise costs, their essence and structure. Evaluation of the activities of the Kasimovskoye UGS facility at the Uvyazovskoye industrial site of OAO Gazprom UGS, calculation of the main technical and economic indicators. Analysis production program compressor station.

term paper, added 06/08/2013

Organization of production and analysis of technical and economic indicators of the activities of CJSC "Do it yourself". Enterprise management structure, types of products sold, technology consumed material resources methods of work used in the organization.

practice report, added 08/30/2010

Theoretical foundations of the characteristics of the performance of the enterprise and their assessment. Calculation of indicators of the production program. labor indicators. Production funds and financial results enterprise work. The cost of commercial products.

term paper, added 10/08/2008

Analysis of the main technical and economic indicators of the enterprise LLC "Alkor-Ko". The main activities of the company, features of the structure of its management. Analysis of liquidity and solvency, calculation of absolute indicators. Evaluation of marketing policy.

term paper, added 06/09/2013

The main technical and economic indicators of the enterprise. Analysis production activities, volume of sales, cost of sales and pricing, profit. Profitability of production and sales.

abstract, added 03.12.2008

Brief description of the business process. Formation of commodity flow. Receipt of goods from customs and preparation for storage. Preparing goods for shipment. Delivery execution. Drawing up a distribution plan. The main economic indicators of the enterprise.

abstract, added 01/06/2009

Planning and calculation of the main technical and economic indicators of activity and the production program of the enterprise. Calculation of labor intensity, planned number employees, wages, costs of production and sale of product sets.

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 the conditions market economy are 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 results commercial activities enterprises, identify and mobilize reserves for their growth, especially predictive 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 of 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 about 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 the activities of a manufacturing enterprise is profit. Profit is what business is for. Profit generation procedure:

Profit from the sale of products (from the main activity) (P r)

Profit from other sales (P pr)

Profit from non-operating operations (P ext)

Balance (gross) profit P b \u003d P r + P pr + P vn

Taxes and fees (deducted)

Net profit P h \u003d P b - deducted.

Dividends (DV)

Interest on loans (percent)

Retained earnings P nr \u003d P h - DV- prots.

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 distribution procedure

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. According to 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: the wage and income fund, the social consumption fund, the fund for the maintenance of public organizations and the administrative 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 the main and working capital enterprises. 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 of state administration, 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 degree of increase in the company's profitability will strongly depend on the specialization, for example, an increase in the price of sugar will increase the profitability of agricultural 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 labor, temporary work for personnel and equipment, using 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 for which payments 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 (own capital of the organization).

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.

Rice. 1.2. Determination of the break-even point of business

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.

enterprises for 2007 - 2009, ... given a brief description of enterprises, analyzed main technical economic indicators work enterprises, return on assets, ...

Main economic indicators work of the company Ecolas LLC for the last 2 3 years, their

Abstract >> Finance

Customer service and growth major economic indicators commodity enterprises heavily dependent on... customer service levels and growth major economic indicators indicates the correct formation ...

Main economic indicators OOO "UMGSHO"

Practice Report >> Economics

And amounted to 41615 thousand rubles. Table 1 - Main economic indicators work of LLC "UMGSHO" for the period ... the degrees are caused by an increase in non-current assets enterprises and other short-term liabilities. Table 2 - Analytical...

Economic model enterprises on irrigated lands

Coursework >> Economics

Section I Dimensions of production, main economic indicators enterprises a) Determining the volume of production, ... constructive. Section I Dimensions of production, main economic indicators enterprises a) Determining the volume of production, sales ...

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 of the enterprise is economic activity aimed at making a profit to satisfy the social and economic interests of the members of the workforce and the interests of the owner of the enterprise's property. 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 the trends in income changes for the main product 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 indicators for the 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 of 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.

Therefore, external consumers of analytical material try, if possible, to obtain additional information about 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 data. The analyst has the opportunity to realistically assess the state of affairs in the enterprise. He can obtain from the primary source reliable information about the pricing policy of the enterprise and its income, about the formation of profit from sales, about the structure of distribution costs and other expenses, assess the position of the enterprise in commodity markets, about gross (balance sheet) profit, etc.

It is the internal analysis that allows us 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 take reasonable management decisions in the course of current activities, contributes to the choice of the best options for action 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 is an absolute indicator (profit, income from sales, etc.) that characterizes the result of the enterprise. The main indicator that characterizes the economic effect of the activities of a manufacturing enterprise is profit. Profit is what entrepreneurial activity is for. Profit generation procedure:

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

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.

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 consumption fund is intended for the implementation of measures for social development and material incentives for the company's 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: wage and income fund, 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.

The limitation of economic effect indicators lies in the fact that they cannot be used 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:

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).

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.

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.

Economic intensification inside production processes means improving the quality of the 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 time fund, optimizing the use of advanced funds and accelerating resource productivity, which in most cases helps increase profitability.

Timely identification of reserve or additional sources of investment attraction and their competent distribution among promising areas - 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.

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 for which payments 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 (own capital of the organization).

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:

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.

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 its most general form, 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 of 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 resource use, the sensitivity of a 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 it is legitimate to call them also 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, for 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.

In the process of economic analysis, indicators are also used that 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 progressiveness of 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.

Let's analyze the main economic indicators of JSC "Krasnodargazstroy" according to the data presented in table 1.

Table 1 - Main economic indicators of the enterprise

Indicator		Deviation 2010 to 2009

Volume of products sold (revenue)
Full cost, thousand rubles
Average number of employees, pers.
Average annual cost of fixed assets, thousand rubles
Average monthly salary, rub.
Labor productivity, thousand rubles
Capital productivity, rub.
Profit from sales, thousand rubles
Profitability of activity, %

According to the table, we can conclude that the volume of sold products from 2009-2010 increased by 46.2% compared to 2009, and amounted to 17,785,765 thousand rubles in the reporting year.

The cost of goods sold increased by 48.0% due to higher prices for raw materials and materials and due to higher wages. The average annual cost of fixed assets decreased by 19.2% compared to 2009, and in 2010 amounted to 453,685.5 thousand rubles. Return on assets increased by 81.4% and amounted to 39.2 rubles in 2010.

Profitability at the enterprise is low and its significant decline in 2010 is associated with a decrease in sales volumes.

Also the most informative form for analysis and evaluation financial condition organization is the balance sheet.

The balance sheet asset characterizes the property mass, i.e., the composition and condition of material assets that are directly owned by the company.

Liabilities balance characterizes the composition and status of the rights to these values that arise in the course of economic activity of the enterprise from various participants in the commercial business.

Let's present the balance sheet of JSC Krasnodargazstroy in an enlarged form using tables 2 and 3. The analytical grouping of the asset of the balance sheet of JSC Krasnodargazstroy is shown in table 2.

Table 2 - Analytical grouping of the assets of the balance sheet of OJSC Krasnodargazstroy

Asset articles


Total property, thousand rubles
Fixed assets, total, thousand rubles
in % to property
intangible assets
fixed assets
Construction in progress
Current assets, total, thousand rubles
in % to property

Accounts receivable (less than 12 months)
Short-term financial investments
Cash
Other current assets

On the basis of the calculations carried out, it can be concluded that the activity of an economic entity is focused on creating material conditions for expanding the main activity, since most of non-current assets are concentrated in fixed assets and construction in progress. As for fixed assets, in 2010 their amount amounted to 495,021, which is 131,725 thousand rubles. less than in 2009. The amount of construction in progress for 2010 is 6133 thousand rubles, which is 15425 thousand rubles. less than in 2009. It should be noted that construction in progress will provide new buildings, workshops or sites.

The amount of intangible assets for 2010 amounted to 18 thousand rubles, which is 3 thousand rubles. less than in 2009.

It should be noted that there was an increase in the cost of inventories and in the reporting year their value amounted to 2120069 thousand rubles, which is 244043 thousand rubles. more than in 2009 or 13% more than in 2009, this may indicate an increase in production capacity or the irrationality of the chosen strategy due to which a significant part of current assets was liquidated from circulation, whose liquidity could be high .

Cash in 2010 increased due to the fact that they were not directed to the purchase of fixed assets, and to pay off the company's accounts payable.

It should be noted that in the reporting year, compared to 2009, there was a sharp increase in receivables by 773,872 thousand rubles, which may indicate an imprudent credit policy of the enterprise in relation to customers, or an increase in sales, or insolvency and bankruptcy of part buyers.

Table 2 shows that in 2010 compared to 2009, the equity capital of the company increased by 60,957 thousand rubles. or by 7.9% and amounted to 8.8% in the balance structure. The authorized capital remained unchanged and amounts to 71 thousand rubles.

Table 3 - Analytical grouping of liabilities in the balance sheet of OJSC Krasnodargazstroy

Liability articles			Deviation 2010 to 2009


Sources of formation of property in total, thousand rubles.
Capital and reserves, total, thousand rubles
in % to property
Authorized capital
Extra capital
Reserve capital
Undestributed profits
Long-term liabilities, total, thousand rubles
in % to property
Short-term liabilities, total, thousand rubles
in % to property
Loans and credits
Accounts payable
including: Suppliers and contractors
Indebtedness to the staff of the organization
Debt to state off-budget funds
Debt on taxes and fees
Other creditors

It should be noted that the growth of the sources of formation of the organization's property in 2010 compared to 2009 increased by 1,268,824 thousand rubles. occurred due to an increase in the capital of the organization by 60957 thousand rubles. or 7.9%. The share of short-term liabilities in 2010 is 16.3% more than in 2009.

This increase was due to an increase in accounts payable by 932,682 thousand rubles. according to the items: debt to the personnel of the organization for 16003 thousand. rub. compared to 2009, the debt to state off-budget funds for 2737 thousand rubles, the debt to suppliers and contractors for 1737598 thousand rubles. compared to 2009 Debt on taxes and fees in the reporting year decreased compared to 2009 by 45,993 thousand rubles. or 84%.

Table 4 - Indicators of the financial stability of the enterprise

Indicator		Absolute deviation
		2010/
Coefficient of financial autonomy (independence)
Financial dependency ratio
Funding ratio
Financial Leverage
Working capital ratio
Financial stability ratio
Agility factor
Permanent asset index

Having calculated all the necessary indicators of financial independence and capital structure, we can conclude that almost all the calculated coefficients do not correspond to the normative values.

The coefficient of autonomy - characterizes the share of equity in the balance sheet. decline this indicator from the normative value, which should be at least 0.5, otherwise it indicates a weakening of the financial independence of the enterprise from external sources ikov. In 2009, this indicator was 0.094, in dynamics by 2010 it decreased by 0.006 and amounted to 0.088 in the reporting year, and as a result, the financial dependency ratio increased by 0.006 in the reporting year. This indicates an increase in the amount of borrowed capital, which is also reflected in the financing ratio, which led to an increase in the financial risk ratio, respectively.

The financing ratio shows the ratio of equity and borrowed capital in 2009, this indicator was 0.104, in dynamics by 2010 it decreased by 0.007 and amounted to 0.097 in the reporting year, it does not meet the standard (> 1), hence the predominance of borrowed capital in the enterprise. The financial risk ratio (shoulder of financial leverage) is the ratio of borrowed capital to equity capital. The smaller it is, the closer it is to “0”, the more financially stable this enterprise is. In our case, the coefficient in 2010 is 10.289, which negatively characterizes our company.

The equity ratio is below the normative value (>0.1). In dynamics, by 2010, the value of this coefficient increased by 0.021 and amounted to 0.036 in the reporting year.

The coefficient of financial stability also decreased, in dynamics by 2010 it decreased by 0.005 and amounted to 0.097 in the reporting year, which does not meet the standard.

The agility coefficient shows whether the organization's capital is mobile, i.e. the largest share of capital is placed in current assets or not. In dynamics, the indicator decreases, which follows, a decrease in the share of assets in property.

The permanent asset index in 2009 amounted to 0.848, in dynamics by 2010 it decreased by 0.241 and amounted to 0.607 in the reporting year (with the standard:<1), что свидетельствует что часть внеоборотных активов сформирована за счет заемного капитала.

Based on the preliminary review of the balance sheet of JSC Krasnodargazstroy for 2009-2010, we can conclude about the work of the company:

1. During the year, the policy of the management of JSC Krasnodargazstroy led to a deterioration in performance, primarily in terms of a decrease in current assets.
2. The structure of liabilities differs in the excess of accounts payable over receivables.
3. These changes worsened the financial position of OAO Krasnodargazstroy. To find out the reasons, it is necessary to analyze financial indicators (ratios).