home Business blogs Ways to improve the financial condition of the enterprise SPK "Pushkinsky. Improving the efficiency of an agricultural enterprise based on an analysis of the financial condition Ways to improve the financial condition of an agricultural enterprise

Ways to improve the financial condition of the enterprise SPK "Pushkinsky. Improving the efficiency of an agricultural enterprise based on an analysis of the financial condition Ways to improve the financial condition of an agricultural enterprise

3.1 Reserves for increasing the profitability of the capital of an agricultural enterprise PC skha (collective farm) "dawn"

Profitability indicators characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity (production, entrepreneurial, investment), cost recovery. They characterize the final results of management more fully than profit, because their value shows the ratio of the effect to cash or consumed resources. They are used to evaluate the activities of the enterprise and as a tool in investment policy and pricing.

Profitability indicators can be divided into several groups:

Indicators characterizing the profitability of the main (operating) and investment activities;

Indicators characterizing the profitability of sales (turnover);

Indicators characterizing the profitability of capital and its parts.

Profitability of production activities (recoupment of costs) - R3 - is calculated in the following way:

R3 \u003d Nprp / Zrp, (32)

where, NPR - net profit from the main activity,

Zrp - the amount of costs for sold or manufactured products.

Profitability of sales - Rrp

Rrp = Nprp/Vrp, (33)

where GRP is sales revenue.

Profitability (yield) of capital - Rk

Rc = ChP/KL, (34)

where KL is the average annual cost of all invested capital.

These indicators determine the level of profitability of the business, characterize the efficiency of the enterprise as a whole. For this enterprise, these indicators are given in the table below.

Table 16 Profitability indicators

Indicators				Change
Indicators

Profitability of the performed activity
Profitability of sales
Return on equity
return on assets
capital intensity

The profitability of the activity of the enterprise falls in dynamics. This means that the costs of production and sales of products exceed the profit of the enterprise from each ruble, this indicates that production costs are not paid back, and therefore the profitability of sales has also decreased.

The return on capital has been declining year by year. This negatively affects the rate of capital turnover in the enterprise and its increase is required to ensure the planned sales volume.

There is a decrease in capital intensity. In 2006 The rate of return on assets has not changed, while the capital intensity has decreased. This indicates an inefficient use of fixed production assets. To increase the profitability of products, it is necessary to reduce the unit cost of production.

The profitability of an enterprise depends on very unstable parameters or factors. After all, the value of current assets, i.e. working capital and own working capital is very mobile and depends on many factors - the size of the business, industry affiliation, i.e. type of activity, growth rate of product sales, structure working capital, inflation, enterprise accounting policy, settlement system. Thus, the stability of development becomes a derivative of the stable current economic activity of the enterprise. this must be taken into account by the entire enterprise and conduct economic activity with a profit. It is necessary to take into account the following factors for increasing profitability (Figure 3).

Figure 3 Factors for increasing profitability

If we consider the increase in the volume of production separately for crop production, we can see the following changes.

Table 17 Crop production indicators

Let's follow the dynamics of changes in the volume of production.

In fact, it will change by 3.4 shares

V / Spos \u003d 2431/1040 \u003d 2.3

V / C lane \u003d 2431/423 \u003d 5.7

△Pf = 5.7 - 2.3 = 3.4

In the future, it is possible that the volume of sales will increase by 3.9 shares

V / Spos \u003d 2478/1040 \u003d 2.4

V / Sper \u003d 2478/395 \u003d 6.3

△Pf \u003d 6.3- 2.4 \u003d 3.9

Therefore, we can say that by increasing the volume of sales of crop production by rubles and reducing the cost, the amount of revenue will increase.

CONCLUSION ON SECTION 3

For improvement financial condition agricultural enterprise can recommend a lot of activities. For our enterprise - PK SKHA (kolkhoz) "Dawn" - the following reserves will be most suitable: in crop production - to expand the sown area, improve the structure of yields, in animal husbandry - to increase the number and productivity of animals. In general, for an enterprise, this is an increase in the price of its products, in connection with this, it must also monitor the improvement of product quality, reduce costs and increase the volume of product sales.

CONCLUSION

The purpose of the course work was to assess the financial condition of the PC SHA (collective farm) "Rassvet" since 2004. to 2006 Based on the findings, provide recommendations for improvement. We have done a lot of work and we have established the following.

The production cooperative agricultural artel (collective farm) "Rassvet" is a legal entity. It is located in the village of Mari - Kupta 10 km. from the regional center of the village of Mari - Turek and is engaged in the processing and marketing of agricultural products.

The enterprise carries out the following activities: wholesale and retail trade in food and non-manufacturing goods; breeding of cattle; cultivation of cereals and leguminous crops; cultivation of fodder crops; preparation of vegetable feed; pig breeding; meat production; wholesale trade in grain, seeds and feed for farm animals; other activities that do not contradict the current legislation of the Russian Federation on the principle of differentiation.

After analyzing the main financial and economic indicators and analyzing the financial condition of an agricultural enterprise, it can be noted that due to the increase in the volume of production of unprofitable products and its sales, the net profit of the enterprise is falling. Consequently, the level of profitability and solvency decreases, the financial condition of the enterprise worsens. This is clearly evidenced by the unsatisfactory structure of the balance sheet. In dynamics, there is an increase in borrowed funds in formations equity; the growth of receivables and payables and their freezing, which adversely affects the speed of movement of working capital; the indicator of current liquidity decreases, the solvency of the enterprise worsens significantly.

The type of financial situation was determined as a result of calculations as a crisis state of the economy. Based on calculations to determine bankruptcy using the Beaver method, the enterprise is in the risk zone and there are 5 years left before the bankruptcy of this economy.

To improve the state of the enterprise, the following measures were proposed: an increase in the price of its products, in connection with this, it must also monitor the improvement of product quality, reduce costs and increase the volume of sales.

PC SHA (kolkhoz) "Rassvet" must pay for its obligations to suppliers, for taxes and fees. An enterprise can pay off its debts by selling stocks and receive income from a financial investment.

In general, it can be noted that the PK SKHA (collective farm) "Rassvet" in the future can improve its financial condition if it rationally and skillfully uses its resources.

WAYS TO IMPROVE THE FINANCIAL STATE OF THE INSTITUTION "RCOP KSiK"

The analysis carried out at the enterprise showed that the organization is in a financial condition that is far from ideal for normal functioning. This is largely due to small profits, a low level of profitability, a large amount of long-term loans.

The organization is engaged in various activities (production, provision of services), one of which is agriculture, which occupies the most significant share in the structure of production. Despite the widespread development, unfortunately, agriculture in our country is, in most cases, unprofitable (regarding enterprises state form property), especially in the livestock sector.

In the analyzed organization, the level of profitability by various types activity is positive and quite high, and in agriculture - negative. Livestock and crop production costs are high, and revenue is constrained by the level of purchase prices, established by the state. In general, the loss Agriculture covered by profits from other activities. However specific gravity agriculture in the overall structure of production is very high (more than 50%), and with full coverage of losses, the profit remains low.

To solve this problem, it was decided to reduce the volume of agricultural production. In 2007, the livestock farm was closed and the entire livestock of a large cattle. Every year, by a joint decision of the management of the organization and higher authorities, the area under crops is reduced, and more highly profitable crops (rapeseed, sugar beet) are grown.

In the future, the management of the organization plans to completely stop agricultural activities. Thanks to this, according to economic calculations and business plans, the profitability of the organization will increase significantly, which will lead to commercial structure organization to a new level, the level of stable financial stability.

However, since agriculture is a real sector of the economy for our country and confidently occupies a large niche in the structure of the country's economy, liberation from agriculture is completely impossible. In order to reduce the cost of agricultural production, it is necessary to carry out a number of measures:

Purchase of imported agricultural machinery, which is characterized high performance and lower consumption of fuels and lubricants, labor costs and more often requires repairs

Revise the wage system, increase the share of incentive payments, carefully select workers, set up strict work schedules to avoid production downtime.

Taking into account the seasonal nature of production (the main work falls on March-April, when sowing takes place, and July-August, when harvesting takes place), carry out seasonal reduction of workers while maintaining jobs.

Also, in order to make agricultural production profitable, it is necessary not to sell raw materials to the side, but to establish processing production. The established state purchase prices are valid for the sale of raw materials. However, in the production of products from agricultural raw materials, its cost is included in the costs at the actual cost, which makes it possible to recover the costs in full.

A stable financial condition is achieved with equity capital adequacy, good asset quality, a sufficient level of profitability, taking into account operational and financial risk, liquidity adequacy, stable income and wide opportunities to attract borrowed funds.

The study made it possible to make a number of proposals aimed at improving and restoring the financial condition of the enterprise. In order for U "RTsOP KSiK" to further increase its solvency, the management of the enterprise needs to take a number of measures to improve the enterprise:

Based on the results of the analysis of the financial condition of the RTsOP KSiK, the following recommendations can be made for advanced training financial position enterprises:

if possible, reduce the company's debt, both accounts receivable and accounts payable: somewhat tighten the company's policy towards large debtors, freeing up funds, look for new sources of own funds to pay off accounts payable, without resorting to borrowed funds and without dragging the company into a debt hole.

monitor the status of settlements on overdue debts. In conditions of inflation, any deferred payment leads to the fact that the company actually receives only a part of the cost of the work performed, so it is necessary to expand the system of advance payments.

strive to accelerate the turnover of capital, as well as to maximize its return, which is expressed in an increase in the amount of profit per ruble of capital. An increase in the return on capital can be achieved through the rational and economical use of all resources, preventing their overspending and losses. As a result, the capital will return to its original state in a larger amount, i.e. with a profit.

the most efficient use of computing technology and implementation software, the most suitable for this enterprise.

Thus, the above activities will contribute to the establishment of a stable financial condition of the RTsOP KSiK, which is of undoubted interest to potential investors; for banks providing credit; for tax service; for management and employees of the enterprise.

3.1 Reserves for increasing the profitability of the capital of an agricultural enterprise PC skha (collective farm) "dawn"

Profitability indicators can be divided into several groups:

Indicators characterizing the profitability of the main (operating) and investment activities;

Indicators characterizing the profitability of sales (turnover);

Indicators characterizing the profitability of capital and its parts.

Profitability of production activities (recoupment of costs) - R3 - is calculated in the following way:

R3 \u003d Nprp / Zrp, (32)

where, NPR - net profit from the main activity,

Zrp - the amount of costs for sold or manufactured products.

Profitability of sales - Rrp

Rrp = Nprp/Vrp, (33)

where GRP is sales revenue.

Profitability (yield) of capital - Rk

Rc = ChP/KL, (34)

where KL is the average annual cost of all invested capital.

These indicators determine the level of profitability of the business, characterize the efficiency of the enterprise as a whole. For this enterprise, these indicators are given in the table below.

Table 16 Profitability indicators

Indicators				Change
Indicators

Profitability of the performed activity
Profitability of sales
Return on equity
return on assets
capital intensity

The return on capital has been declining year by year. This negatively affects the rate of capital turnover in the enterprise and its increase is required to ensure the planned sales volume.

The profitability of an enterprise depends on very unstable parameters or factors. After all, the value of current assets, i.e. working capital and own working capital is very mobile and depends on many factors - the size of the business, industry affiliation, i.e. type of activity, growth rate of product sales, structure of working capital, inflation, accounting policy of the enterprise, settlement system. Thus, the stability of development becomes a derivative of the stable current economic activity of the enterprise. this must be taken into account by the entire enterprise and conduct economic activity with a profit. It is necessary to take into account the following factors for increasing profitability (Figure 3).

Figure 3 Factors for increasing profitability

If we consider the increase in the volume of production separately for crop production, we can see the following changes.

Table 17 Crop production indicators

Let's follow the dynamics of changes in the volume of production.

In fact, it will change by 3.4 shares

V / Spos \u003d 2431/1040 \u003d 2.3

V / C lane \u003d 2431/423 \u003d 5.7

△Pf = 5.7 - 2.3 = 3.4

In the future, it is possible that the volume of sales will increase by 3.9 shares

V / Spos \u003d 2478/1040 \u003d 2.4

V / Sper \u003d 2478/395 \u003d 6.3

△Pf \u003d 6.3- 2.4 \u003d 3.9

Therefore, we can say that by increasing the volume of sales of crop production by rubles and reducing the cost, the amount of revenue will increase.

CONCLUSION ON SECTION 3

To improve the financial condition of an agricultural enterprise, many measures can be recommended. For our enterprise - PK SKHA (kolkhoz) "Dawn" - the following reserves will be most suitable: in crop production - to expand the sown area, improve the structure of yields, in animal husbandry - to increase the number and productivity of animals. In general, for an enterprise, this is an increase in the price of its products, in connection with this, it must also monitor the improvement of product quality, reduce costs and increase the volume of product sales.

CONCLUSION

After analyzing the main financial and economic indicators and analyzing the financial condition of an agricultural enterprise, it can be noted that due to the increase in the volume of production of unprofitable products and its sales, the net profit of the enterprise is falling. Consequently, the level of profitability and solvency decreases, the financial condition of the enterprise worsens. This is clearly evidenced by the unsatisfactory structure of the balance sheet. In dynamics, there is an increase in borrowed funds in the formation of equity capital; the growth of receivables and payables and their freezing, which adversely affects the speed of movement of working capital; the indicator of current liquidity decreases, the solvency of the enterprise worsens significantly.

PC SHA (kolkhoz) "Rassvet" must pay for its obligations to suppliers, for taxes and fees. An enterprise can pay off its debts by selling stocks and receive income from a financial investment.

In general, it can be noted that the PK SKHA (collective farm) "Rassvet" in the future can improve its financial condition if it rationally and skillfully uses its resources.

AT modern conditions further development agriculture, increasing the production of agricultural products and improving the financial condition of agricultural enterprises is possible only on the basis of increasing the pace of intensification.

Having studied and carefully analyzed the economic activities of OAO Vinogradnoye, having identified its weak and strengths, potential opportunities and threats, as well as after analyzing its competitive position, we can conclude that this enterprise needs to focus on:

food market and competitive strategy- it is necessary to carry out measures aimed at reducing production costs and improving product quality, determine ways to further increase the level of competitiveness of manufactured products, which will strengthen the company's position in the market;

innovation and investment strategy - the company should combine the goals of technical policy and investment policy, direct free funds to purchase processing equipment and introduce new technologies;

development strategy - to direct efforts to ensure sustainable development rates by mastering the production of new types of agricultural products for the enterprise, increasing competitiveness and entering foreign markets;

marketing strategy - the company needs to implement a set of measures that will enable it to flexibly adapt to market conditions taking into account the position of the goods on the market, as well as to speed up the sale of agricultural products;

a strategy for managing a set of industries - the management of OAO Vinogradnoye is obliged to keep under constant control all types of activities and the range of products in order to diversify the types of activities and products;

centered diversification strategy - the company must find and use additional production opportunities new products, that is, the production existing in Vinogradnoye OJSC remains central in its activities, and a new one arises based on the opportunities that are contained in the already mastered market;

horizontal diversification strategy - the company should search for new opportunities in the existing market through new products, the production of which requires new technology.

OJSC "Vinogradnoye" must take into account risk factors, which, as you know, are necessarily present in any economic activity Therefore, the enterprise must be prepared for the possible negative consequences of such factors.

The main risk factor that has a decisive influence on the results of economic activity in agricultural production is weather and climatic conditions. They significantly affect the yield and product quality, and, consequently, the financial results of economic activity in general.

Risk factors in agricultural production also include:

decrease in market prices for agricultural products;

increase in prices for fuels and lubricants, especially during the harvest period;

possible changes in tax legislation relating to agricultural producers;

possible breakdowns of equipment, fires, theft, fraudulent actions officials etc.

All of the above leads to the following conclusions:

1. The increase in the production cost of cereals and legumes is caused by an increase in the unit costs of their production, which is explained by a decrease in the yield of these crops due to weather conditions. In this regard, the enterprise in the development production program gives preference to the cultivation of other crops (sunflower seeds and sugar beets) and increases their sown areas;

2. In 2007-2009, OJSC "Vinogradnoye"'s income was generated through the sale of products (in 2007 - 97.3%, in 2008 - 76.3%, in 2009 - 85.5%); other operating activities (in 2007 - 2.7%, in 2008 - 23.0%, in 2009 - 7.5%), as well as at the expense of other financial income(in 2007 - 0.0%, in 2008 - 0.7%, in 2009 - 6.9%).

The total income amounted to: in 2007 - UAH 2949.5 thousand; in 2008 - UAH 7021.1 thousand; in 2009 - UAH 6250.9 thousand;

3. Analysis of the values of indicators of financial stability of OJSC "Vinogradnoye" allows us to conclude that:

OAO "Vinogradnoye" becomes more independent from external financial sources;

the share of own funds in the total capital of OAO Vinogradnoye increases;

the amount of non-current assets prevails over the amount of own funds of the enterprise;

own working capital is invested in the most liquid assets, stocks and costs are reduced, accounts receivable are reduced.

The optimal theoretical value of the Kfs indicator is not less than 0.6.

The optimal theoretical value of the index Kn is not more than 1.0.

The optimal theoretical value of the Ka index is not less than 0.5.

The optimal theoretical value of Km is not less than 0.5.

The optimal theoretical value of Kos is not less than 0.2.

4. Analyzing indicators business activity and profitability of OAO Vinogradnoye, the following can be noted:

the company as a whole is profitable, the deterioration in the return on assets in 2009 can be explained by the deterioration in the profitability of sales compared to 2008;

the ratio of accounts receivable to accounts payable is significantly lower than the theoretical value (at least 0.8), since accounts receivable is much less than the amount of funds raised. This is due to the fact that the company is at the stage of development.

Suggestions for improving the financial condition of the enterprise:

1. The main direction of improving the financial position of OAO "Vinogradnoye" is to increase the profit received, which can be achieved through:

Increasing the volume of sales of products (works, services);

Reducing the cost of production and sales of products;

· Continuous reduction of non-operating expenses.

The stable and highly efficient activity of JSC "Vinogradnoye" will also make it possible to solve a number of social problems:

providing employment for workers of former collective agricultural enterprises;

timely payment of wages;

payment of rent to owners of land shares, both in cash and in kind;

timely settlements with the budget and off-budget funds, which, in the Simferopol region of the Autonomous Republic of Crimea.

2. In order to improve the financial condition of OAO "Vinogradnoye", it is necessary:

determine ways to further increase the level of competitiveness of manufactured products, which will strengthen the position of the enterprise in the market;

· to carry out activities aimed at reducing production costs and improving product quality;

· combine the goals of technical policy and investment policy, allocate free funds for the purchase of processing equipment and the introduction of new technologies;

· to carry out a set of measures that will make it possible to flexibly adapt to market conditions, taking into account the position of the goods on the market, as well as to speed up the sale of agricultural products;

· direct efforts to ensure sustainable development rates by mastering the production of new types of agricultural products for the enterprise and increasing competitiveness.

OJSC "Vinogradnoye" has a number of competitive advantage:

· high quality indicators of products due to the use of highly productive elite seeds of agricultural crops;

use of modern agricultural technologies and equipment;

Use of highly effective plant protection products, mineral and organic fertilizers.

The main factors for reducing the cost of production of JSC "Vinogradnoye" are: increase in labor productivity, growth in crop yields and livestock productivity, rational use production assets, cost reduction, etc.

3. In order to reduce costs, it is necessary:

make up technological maps for each crop, taking into account all the requirements of agricultural technology, which will allow the most rational use of material and labor resources;

to mechanize production operations in plant growing and animal husbandry to the maximum, to introduce progressive technologies, scientific achievements and advanced experience, which will ensure an increase in production volumes and a reduction in the cost of human labor;

to refine the grown crop on their own at the current of OAO Vinogradnoye, which will make it possible to significantly reduce the costs of transporting agricultural products and paying for services of third-party organizations;

to purchase fuels and lubricants, seeds, herbicides, mineral fertilizers and other materials in bulk, which will significantly reduce the cost of their purchase.

Increasing crop yields and livestock productivity will allow JSC "Vinogradnoye" not only to reduce the cost of production, but also to significantly increase the volume of its sales, which in turn will serve to increase profits.

In addition, the company can increase sales volumes by expanding the range of products by introducing capacities for processing agricultural raw materials. It seems promising to continue breeding work in order to grow and sell pedigree livestock.

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.

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

Introduction
2.2 Analysis of the balance sheet of the enterprise
2.3 Analysis of indicators of liquidity and solvency of the enterprise
2.4 Analysis of the financial stability of the enterprise
2.5 Analysis of financial results and profitability indicators of the enterprise
Chapter 3
3.1 Reserves for improving crop production
3.2 Reserves for improving the production of livestock products
3.3 Reserves for reducing the cost of crop and livestock products
Conclusion
List of used literature

Introduction

At present, with the transition of the economy to market relations, the independence of enterprises, their economic and legal responsibility is increasing. Therefore, the activity of each economic entity is the subject of attention of a wide circle of participants in market relations interested in the results of its functioning. The importance of the financial stability of economic entities is increasing sharply. All this greatly enhances the role of analysis of their financial condition: availability, placement and use Money.

To ensure the survival of the enterprise in modern conditions, management personnel must, first of all, be able to realistically assess the financial condition of both their enterprise and existing potential competitors.

The financial condition of an enterprise is an economic category that reflects the state of capital in the process of its circulation and the ability of a business entity to self-develop. The financial condition can be stable, unstable and crisis.

The ability of an enterprise to make payments on time, finance its activities on an extended basis, withstand unforeseen shocks, and maintain its solvency in adverse circumstances indicates its stable financial condition and vice versa. It is easier for a financially stable enterprise to survive in conditions market competition. That is why issues related to the financial sustainability of the enterprise and its increase are very relevant at the present time.

Financial analysis is based on the calculation of relative indicators characterizing various aspects of the enterprise and its financial position. However, the main thing when carrying out financial analysis accountant is not the calculation of indicators, but the ability to interpret the results.

A detailed financial analysis of the enterprise is carried out in dynamics for a number of quarters; for express analysis, it is enough to compare the data at the beginning and at the end of the analysis period. And with one and the other method of analysis, the accountant-analyst must remember that financial analysis (based on the analysis of the balance sheet and income statement) allows you to pay attention to the "bottlenecks" in the activities of the enterprise and form a list of questions that can be answered only with a more detailed acquaintance with the activities of the enterprise.

The purpose of the study: analysis of the financial condition of the SHPK "Plemzavod Maisky" and the development of measures to improve the financial condition of the enterprise.

Research objectives:

- define the concept, meaning and objectives of the analysis of the financial condition of the enterprise;

- consider the information base for the analysis of the financial condition of the enterprise;

- to define methodical bases of the analysis of a financial condition;

- to give an organizational description of the SHPK "Plemzavod Maisky";

- to analyze indicators of liquidity and solvency of the enterprise;

- analyze the financial stability and business activity of the enterprise;

- analyze financial results and profitability indicators;

- to determine the main ways and reserves to improve the financial condition of the enterprise.

Object of study: SHPK "Plemzavod Maisky"

Subject of study: analysis of the financial condition of the enterprise.

Research methods: analysis of literature, legal acts, economic analysis, comparison, synthesis.

Educational literature, legal acts, statistical data, Internet materials, materials of periodicals were used as sources.

production cost reduction financial

Chapter 1. Theoretical foundations of the analysis of the financial condition of the enterprise

1.1 The concept, meaning and objectives of the analysis of the financial condition of the enterprise

Under notionanalysisfinancialstates, as a rule, understand the characteristics of its competitiveness (and competitiveness is characterized by indicators of solvency and creditworthiness), efficiency of use financial resources and capital, fulfillment of obligations to the state and other economic entities.

The financial condition is characterized by the availability of financial resources necessary for the normal functioning of the enterprise, their appropriate placement and efficient use, financial relationships with other legal and individuals, solvency and financial stability .

The financial condition of the enterprise can be stable, unstable and crisis. The ability of an enterprise to make payments in a timely manner, to finance its activities on an expanded basis, indicates its good financial condition. FSP depends on the results of its production, commercial and financial activities. If the production and financial plans are successfully implemented, then this has a positive effect on the FSP, and, conversely, as a result of the failure to fulfill the plan for the production and sale of products, its cost increases, revenue and the amount of profit decrease, therefore, the FSP and its solvency deteriorate.

A stable financial position, in turn, has a positive impact on the performance production plans and providing the needs of production with the necessary resources. Therefore, financial activity component economic activity is aimed at ensuring the planned receipt and expenditure of financial resources, the implementation of settlement discipline, the achievement of rational proportions of own and borrowed capital and its most efficient use. main goal financial activity is the decision where, when and how to use financial resources for the effective development of production and maximizing profits.

To survive in the conditions market economy and to prevent the bankruptcy of the enterprise, you need to know well how to manage finances, what should be the capital structure in terms of composition and sources of education, what share should be occupied by own and borrowed funds. You should also know such concepts of a market economy as business activity, liquidity, solvency, enterprise creditworthiness, profitability threshold, financial stability margin (safety zone), degree of risk, effect financial leverage and others, as well as the methodology for their analysis.

The analysis of the financial condition is to establish and evaluate the financial condition of the enterprise and constantly carry out work aimed at improving it. An analysis of the financial condition shows in what specific areas this work should be carried out. In accordance with this, the results of the analysis provide an answer to the question of what are the most important ways to improve the financial condition of an enterprise in a particular period of its activity.

The financial condition depends on all aspects of the activities of enterprises: on the implementation of production plans, reducing the cost of production and increasing profits, increasing production efficiency, as well as on factors operating in the field of circulation and related to the organization of the circulation of commodity and monetary funds - improving relationships with suppliers of raw materials and materials, buyers of products, improving the processes of implementation and settlements. In the analysis, it is necessary to identify the causes of the unstable state of the enterprise and outline ways to improve it.

Thus, the objectives of the analysis of the financial condition are:

timely identification and elimination of shortcomings in financial activities;

finding reserves to improve the financial condition of the enterprise, its solvency;

development of the most reliable assumptions and forecasts of future financial terms functioning of a business entity.

To assess the stability of the FSP, a whole system of indicators characterizing changes is used:

capital structure of the enterprise for its placement to the sources of education;

efficiency and intensity of its use;

solvency and creditworthiness of the enterprise;

stock of its financial stability.

The indicators should be such that all those who are connected with the enterprise by economic relations can answer the question of how reliable enterprise as a partner, and, consequently, make a decision on the economic benefit of continuing relations with him. The analysis of the FSP is based mainly on relative indicators, since absolute indicators of the balance sheet in terms of inflation is almost impossible to bring into a comparable form. Relative indicators can be compared with:

generally accepted "norms" for assessing the degree of risk and predicting the possibility of bankruptcy;

similar data from other enterprises, which makes it possible to identify strong and weak sides enterprise and its capabilities;

similar data for previous years to study the trend of improvement or deterioration of the FSP.

The analysis of the FSP is carried out not only by the managers and relevant departments of the enterprise, but also by its founders, investors in order to study the efficiency of the use of resources, banks to assess credit conditions and determine the degree of risk, suppliers to receive payments in a timely manner, tax inspections to fulfill the plan for the receipt of funds to the budget, etc.

Accordingly, the analysis is divided into:

Internal, which is carried out by the services of the enterprise and its results are used for planning, controlling and forecasting the FSP. The purpose of such an analysis is to establish a systematic receipt of funds and the placement of own and borrowed funds in such a way as to ensure the normal functioning of the enterprise, maximizing profits and avoiding bankruptcy.

External analysis is carried out by investors, suppliers of material and financial resources, regulatory authorities on the basis of published reports. The purpose of such an analysis is to establish the possibility of a profitable investment in order to maximize profit and eliminate the risk of loss.

Conducting financial analysis is based on the observance of certain principles:

regularity of conduct (the analysis should be carried out at regular intervals, with any results of activity, which allows to eliminate the existing difficulties and consolidate the successes achieved);

objectivity (the results of the analysis should describe the actual state and give it an unbiased assessment);

Complexity (all sorts of interdependencies and factors are identified).

At its core, financial analysis is a way of accumulating, transforming and using information of a financial nature, with the aim of: To characterize the current and future financial condition of an enterprise; Calculate the possible and optimal pace of development of the company from the position financial support; Identify available sources of funds and assess the possibility and expediency of their mobilization.

This implies the setting of financial analysis tasks - the study of the reasons for the improvement or deterioration of the financial condition of the enterprise over the analyzed period, the analysis of the quality of the financial condition and the preparation of recommendations to improve the solvency and sustainability of the economic entity.

1.2 Information base for analyzing the financial condition of the enterprise

The information base for analyzing the financial condition of an enterprise is financial statements. The financial statements are single system data on the property and financial position of the enterprise and on the results of its economic activity and is formed on the basis of financial accounting data in accordance with established forms. Information about the property status of the enterprise is reflected in the balance sheet and appendices to it.

To assess the current solvency, information from the balance sheet is involved, as well as information from the cash flow statement. The capital structure of an enterprise is characterized by the information contained in the balance sheet and the statement of changes in equity. Regardless of what financial characteristics of the company's activities are supposed to be assessed, a necessary element information base analysis are the information contained in the explanatory notes to the financial statements. They allow you to disclose, clarify, supplement the data of the main reporting forms.

According to PBU 4/99 "Accounting statements of the organization", approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n, the main reporting forms are distinguished as part of the accounting report:

Form No. 1 "Balance sheet";

Form No. 2 "Profit and Loss Statement";

Form No. 3 "Statement of changes in equity";

Form No. 4 "Cash flow statement";

Form No. 5 "Appendices to the balance sheet";

an auditor's report confirming the accuracy of the organization's financial statements, if the organization, in accordance with federal law subject to audit.

In accordance with the "Methodological recommendations on the procedure for the formation of indicators of the financial statements of an organization", approved by order of the Ministry of Finance of the Russian Federation dated June 20, 2000 No. 60n, the financial statements should include the data necessary to form a reliable and complete picture of the financial position of the organization, financial results its activities and changes in its financial situation. If insufficient data is revealed to form a complete picture of the financial position of the enterprise, the relevant additional indicators and explanations are included in the financial statements.

At the same time, the neutrality of the information contained in the financial statements must be ensured, i.e. unilateral satisfaction of the interests of some groups of users of financial statements to the detriment of the interests of others is excluded. Accounting data should include performance indicators of all branches, representative offices and other divisions.

The consistency and complexity of the information contained in the financial statements is a consequence of the fulfillment of such requirements as:

Completeness of reflection in accounting for the reporting year of all business transactions carried out in the current year;

the correctness of attributing income to the reporting period in accordance with the Chart of Accounts accounting and the Regulation on Accounting and Reporting in the Russian Federation;

· the identity of the analytical accounting data to the turnovers and balances of the synthetic accounting accounts as of the date of the annual inventory;

· Compliance with the accepted accounting policy during the reporting year .

The company's financial statements serve as the main source of information about its activities. A careful study of accounting reports reveals the reasons for the successes achieved, as well as shortcomings in the work of the company, helps to identify ways to improve its activities.

The basis of the company's financial statements is the balance sheet, which is a summary two-sided table of all the company's accounts. It reflects its financial condition on the date of compilation compared to the beginning of the reporting year. This presentation of information in the balance sheet makes it possible to analyze and compare indicators, determining their growth or decline. The balance sheet records the value monetary value) balances of property, materials, finances, educational capital, funds, profits, loans, credits and other debts and obligations.

The balance sheet makes it possible to assess the effectiveness of the company's capital allocation, its sufficiency for current and future business activities, to assess the size and structure of borrowed sources, as well as the effectiveness of their attraction. Based on the information presented in the balance sheet, external users can decide on the appropriateness and conditions for doing business with this firm as a partner; assess the creditworthiness of the company as a borrower; assess the feasibility of acquiring its shares and assets.

Some of the most important balance sheet items are deciphered in the appendix to the balance sheet, which includes the following sections: the movement of borrowed funds with the allocation of loans that are not repaid on time; receivables and payables, as well as collateral received and issued; depreciable property; movement of funds for financing long-term investments and financial investments; financial investments; the costs incurred by the firm - deciphering individual profits and losses, etc.

The owners of the company and other interested services cannot get answers to all their questions only on the basis of the information presented in the balance sheet, they need additional information not only about balances, but also about the movement of economic assets and the sources of their formation. This is achieved by introducing other forms financial reporting.

First of all, this is form No. 2 "Profit and Loss Statement", which contains information about the current financial results of the company for reporting period, i.e. reflects the main range of issues related to the formation, distribution and use of the company's profits. It reflects all costs associated with the production of products (services), and the total amount of receipts for sold products, services rendered and other sources of income. The difference between revenue and all costs shows the net profit or loss of the enterprise.

The following items are reflected in the Profit and Loss Statement:

1. Turnover (sold products), consisting of the amount of sales of goods and services own production and purchased from outside, net of stocked products and work in progress.

2. Expenses (costs of sales and sales of products) for the acquisition of resold products and services, for the manufacture of products and services sold, distribution costs, administrative expenses.

3. Profit from the sale, obtained by subtracting the total costs from the turnover.

4. Income and losses from investment activities, consisting of profit on the company's shares, profit on investments, interest paid, written off investments, interest received on loans granted to customers and on bank accounts.

5. Profit (loss) before tax, including profit from sales, income (or loss) from investment activities and the balance of non-operating transactions.

6. Tax on income from the main activity.

7. Extraordinary income and expenses, which include the weight of unforeseen transactions. The article "Extraordinary income", in particular, may reflect the amount of insurance compensation and coverage from other sources of losses from natural disasters, fires, accidents, other extraordinary events to be received or received by the enterprise, as well as the cost of material assets remaining from the write-off of unsuitable for recovery and further use of assets. The article "Extraordinary expenses" reflects, for example, the cost of lost inventories, losses from the write-off of those that have become unusable as a result of fires, accidents, natural disasters, other emergency events and fixed assets that are not subject to restoration and further use, etc.

8. Net profit (or losses) for the reporting period.

Reference to the income statement joint stock company provides data on dividends per share.

The "Breaking down individual gains and losses" section of the income statement provides a breakdown of individual profits and losses received (identified) by the company during the reporting period, in comparison with data for the same period of the previous year.

Profit and loss statement is the most important source of information for the analysis of profitability indicators of the company, profitability products sold, profitability of production, determining the amount of net profit remaining at the disposal of the enterprise, and other indicators.

The next of the problems of the information base of financial analysis is that most of it is not available to external users. This makes it impossible to give an objective assessment of the financial condition of business partners.

Also, the system of indicators, in principle, can reflect the real financial situation of the organization, but they are not enough for a comprehensive study of positive and negative factors. Therefore, each analyst can supplement them and refine the calculation algorithms, which will increase the objectivity of the assessment and effectiveness. management decisions. The use of many indicators in financial analysis allows you to assess the solvency, financial stability, business activity of the enterprise. However, neither general rules, nor empirical approaches do not provide a methodology for calculating a specific financial criterion - when solvency will not come and when to start financial recovery business entity to prevent its bankruptcy.

1.3 Methodological bases for the analysis of the financial condition

The methodology for assessing the financial condition of an enterprise includes the following steps:

economic reading of financial statements, i.e. study of absolute indicators presented in the reporting;

change analysis property status enterprises;

solvency analysis;

business activity analysis;

profitability analysis.

One of the important criteria for assessing the financial condition of an enterprise is its solvency. The solvency of an enterprise is the ability and ability of it to timely and fully repay its financial obligations to internal and external partners, as well as to the state. Solvency characterizes the financial condition of the enterprise from the point of view of the short term.

If the financial condition is good, the enterprise is solvent, if it is bad, it is periodically or gradually not solvent. Solvency directly affects the forms and conditions of commercial transactions, including the possibility of obtaining loans and borrowings.

The solvency of an enterprise is related to the liquidity of the balance sheet, liquidity is determined by the ability of an enterprise to quickly and with a minimum level of financial losses convert its assets (property) into cash, thus, liquidity is a necessary and required condition solvency. The concept of liquidity solvency is not identical. The term "solvency" is somewhat broader than "liquidity", because includes not only the ability to turn assets into marketable assets, but also the ability to timely and fully fulfill their obligations, it follows that the liquidity of the balance sheet is the basis of solvency.

To assess the solvency of the enterprise and the liquidity of the balance sheet, use following methods: analysis of balance sheet liquidity in absolute terms; calculation and evaluation financial ratios liquidity.

When analyzing the liquidity of the balance sheet and, consequently, solvency, the group method is used, i.e. compare assets grouped by degree of liquidity with liability liabilities arranged by maturity. This method is more detailed, it not only determines liquidity, but also finds in which group the failure occurred.

A 1 - the most liquid assets - cash and short-term financial investments;

A 2 - quickly realizable assets - accounts receivable, payments for which are expected within 12 months and other current assets;

A 3 - average realizable assets - VAT on acquired values, inventories and accounts receivable, payments for which are expected in more than 12 months;

A 4 - hard-to-sell assets - non-current assets;

P 1 - the most urgent obligations - accounts payable;

P 2 - short-term liabilities - short-term credits and loans and other short-term liabilities;

P 3 - long-term liabilities - long-term liabilities;

P 4 - permanent liabilities - equity capital of the organization and deferred income.

The balance is considered to be absolutely liquid if the following inequalities are satisfied:

And 1? P 1 A 2 ? P 2 A 3? P 3 A 4? P 4 (1)

An obligatory condition for the absolute liquidity of the balance sheet is the fulfillment of the first three inequalities, i.e. current assets must exceed external liabilities.

The fourth inequality is balancing. Its implementation indicates that the enterprise has its own working capital (own working capital):

SOC \u003d SC (III) - BOA (I) (2)

Theoretically, the deficit of funds in one group of assets is compensated by the surplus in another group of assets. However, in practice, the least liquid assets cannot replace more liquid funds, so if any of the inequalities has a sign opposite to that fixed in the best option, then the liquidity of the balance sheet differs from the absolute one.

Comparison of A 1 with P 1 allows you to establish the current liquidity of the enterprise, which indicates its solvency in the near future. Comparison of A 3 with P 3 expresses prospective liquidity, which is the basis for the forecast of long-term solvency.

The calculation and evaluation of liquidity ratios allows you to establish the degree of security of short-term liabilities with the most liquid funds. This method is used for a qualitative assessment of the financial position of the enterprise. The purpose of this calculation is to evaluate the ratio of current assets and short-term liabilities for their possible subsequent coverage.

There are the following liquidity indicators:

the absolute liquidity ratio shows what part of the company's short-term debt in the near future (as of the balance sheet date).

K AL = (DS + KFV) / KO, (3)

where: DS - cash; KFV - short-term financial investments; TO - short-term liabilities.

The recommended value is 0.15-0.3, i.e. short-term liabilities by 15-30% should be covered by first-class assets. More low value indicates a decrease in solvency.

the quick liquidity ratio shows the predictive solvency of the enterprise not only at the expense of cash, but also at the expense of expected receipts for shipped products, i.e. subject to timely settlements with debtors.

K SL = (DS + KFV + KDZ) / KO, (4)

where: KDZ - short-term receivables.

Standard value 0.7-0.8, a low value of the coefficient indicates the need for systematic work with debtors in order to ensure the conversion of receivables into cash.

liquidity ratio when raising funds.

K LMS \u003d (Z + VAT - RBP) / KO, (5)

where: W - reserves; RBP - deferred expenses.

This indicator characterizes the degree of dependence of the enterprise's solvency on inventories. The standard value is 0.5-0.7. The lower limit characterizes the sufficiency of mobilizing reserves to cover short-term liabilities.

current liquidity ratio.

K TL = (OA - RBP) / KO, (6)

where OA - current assets.

The ratio shows the extent to which current assets cover short-term liabilities. It characterizes the payment capabilities of the enterprise, provided not only timely settlements with debtors and favorable implementation finished products, but also the sale in case of need of other tangible assets. The recommended value is 2-3. the value of the indicator should be below one, i.e. working capital should be sufficient to cover short-term liabilities.

One of the characteristics of a stable position of the enterprise is financial stability. It is due to the stability of the economic environment in which the enterprise operates and the results of its functioning. Analysis of financial stability allows you to establish how rationally the company manages its own and borrowed funds. The financial stability of an economic entity is such a state of financial resources that ensures the development of an enterprise mainly for the account of its own funds while maintaining solvency and creditworthiness with a minimum level of entrepreneurial risk.

To assess financial stability, auxiliary and absolute indicators are used:

own working capital:

SOC = equity - non-current assets (7)

availability of own and long-term borrowed sources of reserves formation:

SDI = SOC + long-term credits and loans (8)

total value of the main sources of reserves formation:

RI = SDI + short-term credits and loans (9)

Based on the above three auxiliary indicators, three absolute indicators are calculated:

surplus (+) shortage (-) own working capital:

DSOK \u003d SOK - stocks (Z) (10)

surplus (+) shortage (-) of own and long-term sources of reserves formation:

DSDI \u003d SDI - Z (11)

surplus (+) deficiency (-) of the total value of sources of coverage of reserves:

DPI = GG - G (12)

On the basis of absolute indicators of financial stability, it is possible to determine the type of financial stability. The considered indicators of the provision of the reserve with the corresponding sources of financing are added up in a three-factor model.

M (DSOK, DSDI, DOI) (13)

There are 4 types of financial stability: absolute financial stability M 1 (1; 1; 1) DSOK? 0; DSDI > 0; DPI >0, normal financial stability М 2 (0;1;1) DSOK< 0; ДСДИ >0; DPI >0, unstable financial condition M 3 (0; 0; 1) DSOK< 0; ДСДИ < 0; ДОИ >0, crisis М 4 (0; 0; 0) DSOK< 0; ДСДИ < 0; ДОИ < 0

Along with absolute indicators of financial stability, relative indicators are calculated.

The analysis is carried out by calculating and comparing the reporting indicators with the base ones, as well as studying the dynamics of their change over a certain period.

coefficient of financial independence. It characterizes the share of own funds in the balance sheet currency.

K FN \u003d SC / WB (14)

where SC - equity; ZK - borrowed capital; VB - balance currency.

The recommended value of the indicator is not less than 0.5. Excess values indicate the strengthening of the financial independence of the enterprise. From external sources.

the coefficient of financial tension characterizes the share of borrowed funds in the balance sheet currency:

K FN \u003d ZK / WB (15)

The recommended value is not more than 0.5. exceeding the upper limit indicates an increase in the dependence of the enterprise on external sources of financing.

self-financing ratio. It characterizes the ratio between own and borrowed funds:

K SF \u003d SK / ZK (16)

The recommended value is not less than 1. If the indicator value is less than 1, then most of property is formed from borrowed funds.

the debt ratio characterizes the ratio of debt and equity capital. It shows how much borrowed funds are attracted for 1 ruble of own funds. The value of the coefficient should not be more than 1. An increase in the coefficient indicates an increase in the dependence of the enterprise on external sources, a loss of financial stability:

K Z \u003d ZK / SK (17)

coefficient of provision with own working capital.

TO OSOK \u003d JUICE / OA, (18)

where SOK - own working capital; OA - current assets.

It characterizes the share of own working capital in the total value of the company's current assets. The recommended value is not less than 0.1.

the coefficient of maneuverability of own working capital shows the degree of mobilization of the use of own funds of the enterprise. The recommended value is 0.2-0.5.

K ISIC = SAR / SC (19)

the ratio of mobile and immobilized assets shows how many current assets account for each ruble of non-current assets of the enterprise.

K SMIA \u003d OA / VA, (20)

where VA - non-current assets.

The recommended value is individual for each enterprise.

the coefficient of industrial property characterizes the share of industrial property in the assets of the enterprise:

K IPN \u003d (VA + Z) / WB (21)

The recommended value is less than or equal to 0.5. When the rate falls below given value it is necessary to attract borrowed funds to replenish the enterprise.

Business activity is measured using a system of quantitative and qualitative criteria. The quality criterion is the breadth of sales markets, business reputation enterprises, its competitiveness, the presence of regular suppliers and buyers of finished products. The quantitative criterion of business activity is characterized by absolute and relative.

Among the absolute indicators, it is necessary to highlight the volume of sales of finished products, works, services, profit, the amount of advanced capital.

Relative indicators of business activity characterize the efficiency of resource use.

the asset turnover ratio characterizes the number of turnovers made by it for the analyzed period.

K OA \u003d BP / A, (22)

where ВР - proceeds from the sale of products; A is the average value of assets.

the duration of one turnover of assets in days characterizes the duration of one turnover of the entire advanced capital of assets in days.

P OOA \u003d D / K OA, (23)

where D is the number of days in the analyzed period; K OA - asset turnover ratio.

the turnover ratio of current assets shows the rate of turnover of mobile assets of the enterprise for the analyzed period.

K OOA \u003d BP / OA, (24)

the duration of one turnover of current assets expresses the duration of the turnover of mobile assets for the analyzed period, i.e. the duration of the production cycle of the enterprise.

P OA \u003d D / K OoA (25)

the turnover ratio of equity reflects the activity of property capital growth in dynamics means an increase in the efficiency of the use of equity capital.

TO OSK = BP / SK, (26)

where SC is the average cost of equity.

the duration of one turnover of equity capital characterizes the duration of one turnover of equity capital. The decrease in dynamics indicators reflects a trend favorable for the enterprise:

P OOSK = D / K OSK (27)

The financial condition of the enterprise largely depends on its ability to maintain a sufficient level of profit. Profitability is one of key indicators characterizing the efficiency of the enterprise. Profitability more fully than profit characterizes the final results of management, tk. the value shows the ratio of the effect to the resources used. Profitability is a relative indicator of the activity of the enterprise and is expressed in%.

Profitability indicators:

return on sales - characterizes how much accounting profit per ruble of sales.

R P \u003d (BP / VR) * 100%, (28)

where BP - accounting profit; VR - proceeds from the sale of products.

return on total assets - reflects the amount of profit attributable to each ruble of the total assets of the enterprise.

R SA \u003d (BP / A) * 100%, (29)

where A is the average cost of total assets.

profitability of non-current assets - characterizes the accounting profit attributable to each ruble of non-current assets of the enterprise.

P BOA \u003d (BP / VA) * 100%, (30)

where VA is the average cost of non-current assets.

return on current assets - shows the amount of accounting profit attributable to one ruble of current assets of the enterprise.

R OA \u003d (BP / OA) * 100%, (31)

where OA is the average cost of current assets.

profitability of own working capital - characterizes the amount of accounting profit attributable to the ruble of own working capital.

P SOC = (BP / SOC) * 100%, (32)

where SOC is the average cost of own working capital.

return on equity - shows the amount of net profit attributable to the ruble of equity.

R SK \u003d (PE / SK) * 100%, (33)

where PE - net profit; SC - the average cost of equity.

Thus, the financial condition is a complex concept that depends on many factors and is characterized by a system of indicators that reflect the availability and placement of funds, real and potential financial opportunities.

The main indicators characterizing the financial condition of the enterprise are:

security of own working capital and their safety;

the effectiveness of the use of bank credit and its material support;

assessment of the solvency of the enterprise;

analysis of financial stability;

assessment of business activity;

profitability assessment.

The analysis of the financial condition is to establish and evaluate the financial condition of the enterprise and constantly carry out work aimed at improving it. An analysis of the financial condition of the enterprise shows in what areas this work should be carried out, makes it possible to identify the most important aspects and the weakest positions in the financial condition of the enterprise. In accordance with this, the results of the analysis provide an answer to the question of what are the most important ways to improve the financial condition of an enterprise in a particular period of its activity.

Chapter 2 2.1 Organizational characteristic enterprises

Full name of the enterprise - Agricultural production cooperative"Plemzavod Maisky".

The short name of the enterprise is SKhPK "Plemzavod Maisky".

Postal address - 160508, Vologda region, Vologda district, Maisky settlement.

SHPK PZ Maisky is a large suburban farm, established in 1962, the assignee of Mayskoye LLP. The enterprise was registered by the Administration of the Vologda region under N 59 dated 12/09/1998. The form of ownership is private, according to the meeting data, as of 03/22/2013, the enterprise belongs to 711 founders, including:

· working members of the cooperative - 259 people;

Associated (non-working in the cooperative) - 406 people.

The authorized capital, taking into account changes according to the meeting on March 22, 2013, is 353,761.8 thousand rubles. including:

share fund - 126,742.2 thousand rubles.

· indivisible fund - 227019.6 thousand rubles.

Organizational - legal form enterprises - agricultural production cooperative. The main activities of the cooperative are the production, processing, marketing of agricultural products (grain, milk, meat, breeding stock, seedlings of fruit and berry and ornamental crops, flowers, berries, potatoes, vegetables), repair - construction works, providing paid services population, harvesting and processing of wood, Codes OKONH 21210, 21140, 21120, 21190, 81200, 71200, 71100, 61200, 15100, 15200, 18152, 31300, 18221, 51500, 62000, 80400.

Licensed kinds activities:

1. Production of elite seeds of agricultural plants and planting material for fruit, berry and flower-ornamental crops - license No. 164 dated July 3, 2001, issued by the Ministry of Agriculture Russian Federation until 3.07.2011

2. Production of reproductive seeds of agricultural plants intended for sale - license No. 217 dated July 3, 2001 until July 3, 2011.

3. Activities for breeding cattle of black-motley and Aishir breeds - license PZh 77 No. 001806 and 001802 dated November 24, 2008 for 5 years.

4. The right to use subsoil - licenses No. 01033 VE and No. 01032 VE until 07/23/2023.

The number of employees of the cooperative as of 01.01.2014 is 545 people.

SHPK "Plemzavod Maisky" participates in the activities of other enterprises, contributions to the authorized capital of which are:

· PC Vologda Dairy Plant70 thousand rubles.

· PC Vologdaselkhoztechnika22 thousand rubles.

· OOO Trading house"Maysky"120 thousand rubles.

· Cooperative "Vologda" 52 thousand rubles.

· Cooperative "Barskoe"44 thousand rubles.

· Union of Industrialists and Entrepreneurs 10 thousand rubles.

Total 318 thousand rubles.

SHPK "Plemzavod Maisky" has separate divisions: two shopping pavilion at the address - 160035 Vologda, Batyushkova d.3 A.

SKhPK "Plemzavod Maisky" owns a subsidiary of LLC "TD Maisky", the main activity of which is trade through 9 shops, a buffet and a canteen.

The cooperative is managed general meeting, the board of the cooperative and the supervisory board. The general meeting is held at least once a year, approves the Charter of the cooperative, changes and additions to it, admits and expels members of the cooperative, elects the board and supervisory board, approves the annual report, distributes profits, changes the authorized capital, etc.

The board of the cooperative is executive body enterprise, carries out the current management of the cooperative, accountable to the general meeting and the supervisory board.

The chairman of the board is elected by the general meeting, manages the work of the enterprise between meetings. Alexander Valentinovich Baushev was elected Chairman of the Board in March 2012 for a period of 5 years.

Accounting at the enterprise is maintained by its own accounting department, in accordance with the order on accounting policy, on forms approved in standard unified forms.

The head of the enterprise is responsible for the organization of accounting.

AT structural divisions primary analytical accounting of production costs and output, goods and materials and payroll calculations is carried out.

The structure of the accounting service, the number, subordination, rights and responsibilities are determined by the regulation.

The main regulation governing the activities of the accounting service is the workflow plan, which determines the procedure for the formation and use of primary documents and the working plan of accounting accounts.

All documents after the final accounting processing are filed into folders and transferred to the archive for storage, where their safety and convenience of storage are ensured. For a quick search for a document, the company has created a nomenclature of cases.

The accounting policy is as close as possible to tax accounting.

The accounting policy is formed by the chief accountant and approved by the head of the organization, while the following is approved:

working chart of accounts

Methods for valuation of assets and liabilities,

forms of primary accounting documents,

document flow rules and accounting information processing technology,

the order of control of business operations,

as well as other solutions necessary for the organization and maintenance of accounting.

Accounting is automated, conducted according to the memorial-order form of accounting. At the same time, the organization approves a working chart of accounts and monthly forms and (or) prints out accounting registers according to the list:

· main book

working balance

・ Accounting balance sheet

Accumulative statements on accounting accounts

cost accounting records

Records of production output

· balance sheets

· personal accounts

· Analytical records

In order to ensure the safety of funds, the organization conducts an audit of the cash desk once a month.

In order to ensure the safety of fixed assets, household inventory, and working capital, the reliability of accounting and tax accounting the organization conducts an inventory of fixed and working capital, settlements - once a quarter.

In cases of completion, additional equipment, reconstruction, modernization or partial liquidation, the initial cost of fixed assets changes.

Depreciation is charged linear way. Depreciation is charged on the credit of account 02 "Depreciation of fixed assets". Depreciation deductions are made during the reporting year on a monthly basis at 1/12 of the annual depreciation amount.

Financial investments in accounting are reflected at actual costs by type of investment. Accounting for materials, raw materials is carried out by quantity, at actual cost. Accounting for finished products is carried out at the planned cost, bringing it to the actual cost at the end of the accounting period. The release of inventories into production is carried out according to the average price method.

The company has clearly developed accounting policy, which provides for methods, methods, rules that apply directly to a given enterprise and are necessary for organizing and maintaining accounting.

Since 1974, the farm has been operating a workshop production management structure, which includes 7 main workshops - crop production, horticulture, animal husbandry, mechanization, energy, construction, and commercial service.

Shopcrop productionSHPK " breeding farmMay" specializes in the production of grain, vegetables, potatoes, fodder for the livestock department. The farm has the status of a seed farm for both potatoes and grain crops.

The structure of the workshop includes: a team for the cultivation of tilled crops; brigade for growing grain crops and harvesting fodder.

The team for the cultivation of row crops grows on an area of 150 hectares food and seed potatoes of varieties: "Red Scarlett", "Bellarosa", "Karatop", "Luck", Elizabeth, the yield in 2013 was more than 300 centners per hectare.

The workshop produces up to 400 tons per year of potato seeds of higher reproductions. The yield of open ground vegetables (cabbage, carrots, beets) is over 500 centners per hectare.

The workshop has film greenhouses with an area of 1 hectare. Since spring, seedlings of cabbage and other greenhouse vegetables have been grown in them for planting their areas and for sale up to 2,400 thousand pieces.

Barley and oats are grown on an area of 2,500 hectares. The average yield is 30 centners per 1 hectare. The farm produces Elite barley seeds "Nur", "Zazersky 85", "Sonnet"; oat seeds varieties "Fuchs". During the year, the cooperative sells up to 1,000 tons of cereal seeds, fodder grain.

Forage crops in the structure of sown areas account for 70%. Silage preparation - up to 35,000 tons; hay - 2,000 tons using advanced technologies. The plant growing shop fully provides the livestock breeding shop with juicy and roughage, fodder grain.

ShopgardeningSHPK " breeding farmMay" is the largest producer of planting material for fruit and berry and flower and ornamental crops, black and red currant berries, strawberries, chokeberry and sea buckthorn in the North-West of Russia.

The structure of the workshop includes three teams: berry growers, flower growers and nursery growers.

Berry growers grow and sell wild strawberries, currants, sea buckthorn and chokeberries in free sale.

Flower growers are engaged in the cultivation of rose flowers, forcing tulips, daffodils, hyacinths in protected ground. Seedlings of annual and perennial flowers and seedlings of ornamental crops are grown in the open and closed ground of the decorative plot.

The nursery of the farm grows seedlings of many traditional and new fruit and berry and flower and ornamental crops.

On the basis of the farm, the Vologda state variety plot of fruit and berry crops and the Vologda stronghold for horticulture of the All-Russian Breeding and Technological Institute of Horticulture and Nursery (GNU VSTISP) operate. On the basis of long-term results of variety study, reproduction and introduction of new varieties is carried out. The farm grows more than 1,000 varieties and crops.

For the sale of horticultural products, the farm has a garden and shopping center. In the gardening and shopping center are offered to your attention: a large assortment of fruit and berry (apple trees, cherries, plums, pears, black, red, white currants, gooseberries, mountain ash, cherry plums, honeysuckle, sea buckthorn, raspberries, viburnum, sweet-fruited, wild rose, bird cherry, barberry, irga and much more), ornamental crops (maple, oak, jasmine, lilac, willow, spirea and much more), indoor flowers, seedlings of annual flowers, perennial flowers, a large selection of varieties of roses, lemons, grapes.

One of the leading sectors of the economy - dairy farming. The main activities of the livestock department are the production of milk and the rearing of pedigree young animals.

Shopanimal husbandry SKhPK "Plemzavod Maisky" has the status of a breeding plant for two breeds:

1. Ayrshire

2. Black-and-white

The farm is engaged in breeding purebred breeding animals, which in the herd, according to the results of annual appraisals, are 100% - class elite - record and elite.

An immunogenetic examination of animal blood groups is carried out annually.

The farm introduced automated processing of data on breeding records of cows and young animals using the "Selex" system (WINDOWS version)

Breeding work to improve the existing livestock of both breeds is carried out on the basis of plans for selection and breeding work with the herd.

The workshop produces more than 12 thousand tons of milk annually. All milk is sold in the highest grade at the Vologda Dairy Plant.

When the Dorkovo farm was put into operation, the number of cattle in 2013 compared to 2012 increased by 65 heads.

Shopmechanization under the control of the chief engineer provides mechanization technological processes in crop production and animal husbandry. The mechanization department includes: machine and tractor park, car park, repair and mechanical workshops with a Maintenance technicians, an electrical shop and a brigade for the mechanization of livestock farms.