Economic indicators of economic activity of the enterprise. Socio-economic indicators characterizing the activities of the company. Main economic indicators of LLC "Umgsho"

30.04.2020

General indicators Private indicators

cost natural conditionally natural(electricity consumption is 7 thousand kcal. - for this you need 1 ton of coal - 1 unit and 1 ton of oil - 1.5 units).

quantitative quality

Feasibility studies Economic

Fixed assets

OPF

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Measurement of economic values. It has not yet been found and, perhaps, never will be found a single measure, a standard that would be applicable to different economic quantities and, thus, would allow them to be measured. This is the main feature of economic magnitudes in general. There is the most general measure - the man-hour of labor, but this measure is also very unreliable, since labor is different, and its results are all the more so. Besides, labor measure characterizes only one side of the object of economic measurements - the labor invested in it.

And each object has many such sides, and any individual measurement turns out to be incomplete, sometimes even misleading.

To date, there have been three main systems of measuring economic values: natural, labor and cost (monetary), although in principle others are possible, for example, energy ones. Each of these systems has its own characteristics, advantages and disadvantages and is applicable in different situations, which does not allow us to consider any one of them as the main one.

In economic practice, I.e.v. finds its expression in statistical indicators characterizing the properties economicobjects necessary for management and scientific knowledge. They, respectively, are also subdivided into natural, labor and cost. For natural indicators, the main problem is the reduction of multidimensional characteristics of consumer properties of goods to a one-dimensional one, for which, for example, recalculation into conditional products (conditional cans of canned food), the use of the main parameter (linear or square meters when assessing the amount of fabric), the construction of a conditional generalizing indicator ( different types fuels are converted to tce - tons of reference fuel). Labor values are characterized by indicators of the labor intensity of products, the complexity of labor (see. Labor reduction), labor productivity etc. The main cost indicator is price.

Economic quantities are subdivided into those having dimensions (see. Flows, Volumes) and dimensionless, for example, odds, indices, interest etc.

MAIN INDUSTRIAL AND ECONOMIC

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To analyze the effectiveness of the use of production and financial resources of the enterprise, the following indicators are used:

1.Indicators of the cost of products, work performed or services rendered.

In the road construction industry, such an indicator will be the volume of construction and installation work performed in current prices ( Wed) or comparable prices (Wed sop.) as well as proceeds from the sale (AT) or the volume of completed construction and installation works.

2. Average headcount enterprise employees (H) . The number of employees of the enterprise can be characterized by a general indicator of the number, as well as the composition of the number by various categories workers, such as key staff and support staff or engineers, employees and workers.

3. payroll fund (FOT) all employees, including employees of the enterprise.

4. Cost of products, work performed or services rendered (SS) . All production costs are represented primarily by the costs of producing products, performing work or providing services and the costs of selling products, performing work or providing services.

5. The average annual cost of the main production assets (OPF). To assess the effectiveness of the use of the enterprise's OPF, their initial cost is used.

6. Average annual balance working capital (OS) . This indicator is defined as the arithmetic mean of the annual balance of working capital at the beginning of the period and at the end of the period.

7. Profit from the sale of products, work performed or services rendered (Etc) . This indicator is defined as the difference between the proceeds from the sale of products, works or services and the cost of sales of products, works or services.

8. Labor productivity per worker is determined by the ratio of the volume of work performed to the number of employees of the enterprise:

PT = V/H

where Fri- labor productivity of one employee of the enterprise, thousand rubles / person; V- the volume of construction and installation works performed, thousand rubles; H

9. Average salary per worker is the ratio of the wage fund ( FOT) to the number of employees of the enterprise:

ZPsr \u003d FOT / H

where ZPsr- the average salary of one employee of the enterprise, thousand rubles / person; FOT– payroll fund for employees of the enterprise, thousand rubles; H- the number of employees of the enterprise, people.

10. Costs per ruble of the cost of products, work performed or services rendered ( Z 1 rub). This indicator can be determined both by the proceeds from the sale of products, works or services and the cost of products, works or services sold, and by the volume of products, works or services performed and the cost of products, works or services:

Z 1 rub \u003d Cs / V or Z 1 rub \u003d Cs r / V

where W 1 rub- costs per ruble of the cost of products, work performed or services rendered, rub. / rub.; ss- the cost of products, work performed or services rendered, thousand rubles; V- the volume of products, work performed or services rendered, thous.

Enterprise performance indicators

rub.; Ss r- the cost of goods sold, work performed or services rendered, thousand rubles; AT

11. return on assets ( Phot) is determined by the ratio of the volume of products, work performed or services rendered to the average annual cost of fixed production assets (OPF) and shows how many rubles of products, work or services are received (performed) per ruble of the cost of the OPF:

Phot \u003d V / OPF

where Phot- return on assets, rub. / rub.; V- the volume of products, work performed or services rendered, thousand rubles; OPF— the average annual cost of fixed production assets, thousand rubles.

12. capital-labor ratio (FV), indicator, which is determined by the ratio of the average annual cost of fixed production assets (OPF) to the number of employees of the enterprise:

Fv \u003d OPF / H

where fv– capital-labor ratio, rub. / rub.; OPF H- the number of employees of the enterprise, people.

13. Working capital turnover ratio ( Cob) shows how many turnovers during the analyzed period make working capital to perform a given amount of work and is determined by the ratio of proceeds from the sale of products, work performed or services rendered to the average annual cost of working capital balances:

Cob = V / OS

where Cob- turnover ratio of working capital, times; AT- proceeds from the sale of products, work performed or services rendered, thousand rubles; OS

14. The duration of one turnover of working capital of the enterprise ( ext) - this is the number of days during which one turnover of working capital of the enterprise is made, is determined by the ratio of the duration of the analyzed period (year, quarter, month) in days to the turnover ratio of working capital:

Add \u003d P / Kob

where ext- the duration of one turnover of working capital of the enterprise, days; P– duration of the analyzed period (year, quarter, month), days; Cob- turnover ratio of working capital, times.

15. Working capital utilization factor of the enterprise ( Kz) shows the value of the average annual balance of working capital of the enterprise per one ruble of proceeds from the sale of products, work performed or services rendered:

Kz \u003d OS / V

where Kz- coefficient of utilization of working capital of the enterprise, rub. / rub.; OS- the average annual balance of working capital of the enterprise, thousand rubles; AT- proceeds from the sale of products, work performed or services rendered, thousand rubles.

16. Profitability of products, work performed or services rendered ( Rp) - this is the ratio of profit from sales to the costs of production and sale of products, work performed or services rendered. The profitability of products shows how much profit from sales falls on one ruble of costs for the production and sale of products, work performed or services rendered. Calculated according to the formula

Rp \u003d Pr / Ss p 100%

where Etc Ss r- the cost of goods sold, work performed or services rendered, thousand rubles.

17. Return on sales ( Rpr) - this is the ratio of profit from the sale of products, work performed or services rendered to revenue. Calculated according to the formula

Rpr \u003d Pr / V 100%

where Etc- profit from the sale of products, work performed or services rendered, thousand rubles; AT- proceeds from the sale of products, work performed or services rendered, thousand rubles.

18. Profitability of enterprise resources (RR) - this is the ratio of profit before tax (or net profit, or profit from sales) to the sum of the average annual cost of fixed assets and inventories of the enterprise. The return on resources shows how much profit before tax (or net profit, or profit from sales) an enterprise receives per ruble of resources employed in production. Calculated according to the formula

PP \u003d Pr / (OPF + OS) 100%

where Etc- profit from the sale of products, work performed or services rendered, thousand rubles; OPF- the average annual cost of fixed production assets, thousand rubles; OS- the average annual balance of working capital of the enterprise, thousand rubles.

19. Return on funds ( RF) - this is the ratio of profit before tax (or net profit, or profit from sales) to the average annual cost of fixed production assets and shows the amount of profit per ruble of funds used in the enterprise. Calculated according to the formula

Rf \u003d Pr / OPF 100%

where Etc- profit from the sale of products, work performed or services rendered, thousand rubles; OPF- the average annual cost of fixed production assets, thousand rubles.

20. An increase in labor productivity per 1% increase in the average wages represents the ratio of the increase in labor productivity to the increase in average wages and characterizes by what percentage the productivity of labor increases with an increase in wages by 1%.

21. The coefficient of advancing the growth of average wages over the growth of labor productivity is determined by the ratio of the increase in average wages to the increase in labor productivity. In the event that this indicator is greater than one, this means that the growth rate of wages outstrips the growth rate of labor productivity. For a road construction enterprise, it will be optimal when the growth rate of productivity outstrips the growth rate of wages.

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Key performance indicators of the organization

The role of indicators is very large, with the help of them you can analyze the process of development of the organization's activities in the past, plan the development of activities in the future, and also evaluate the organization's activities in the present.

Indicators are divided into general and private. General indicators- These are the main indicators of the organization's performance, obtained with the help of valuation, including the production of goods, works, services, labor and wages, cost and profit. Private indicators wear more informational character. For example, labor productivity by categories of personnel can be attributed to private indicators.

Depending on the underlying measurements, the indicators are divided into cost(the amount of cash costs or payment (revenue) in comparable base and current prices) and natural(units that are related to the nature of the product), conditionally natural(Electricity consumption 7 ths.

Enterprise performance indicators

kcal. - for this you need 1 t. Coal - 1 unit. and 1 ton of oil - 1.5 units).

Depending on the nature of the assessment production processes indicators can be quantitative(expression of direct results of production or work) and quality(assessment of compliance of tasks, works, results with relevant criteria (standards, specifications etc.)).

Feasibility studies indicators reflect the effectiveness of the use of fixed and working capital. Economic indicators characterize the effectiveness of the use of material, labor and financial resources. These include: labor productivity, the level of production and distribution costs, profitability, capital productivity, etc.

According to the method of formation, there are normative indicators (depreciation rate, loan interest rate, representative expenses standard), accounting (accounting data for operational, accounting and statistical reporting) and analytical (estimated), which are determined in the course of conducting an acceptable analysis to evaluate the results.

Consider the main performance indicators of the organization:

1. Indicators of the use of means of production

2. Indicators of the use of objects of labor

3. Indicators of the use of labor resources.

4. Indicators of production and sales T, R and U.

5. Cost indicators T, R and U.

6. Indicators of profit and profitability.

7. Indicators financial condition enterprises.

All these indicators are interconnected and can only be considered as a whole.

1. The first group of indicators includes such as:

Fixed assets- this is a set of material assets of industrial and non-industrial purposes, which are used over a number of years and gradually wear out over the entire service life, do not lose their natural form.

OPF buildings, structures, transmission devices, machinery and equipment, vehicles, production equipment and accessories, household equipment, working and productive livestock, perennial gardens and plantings, capital expenditures for land improvement, etc.

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The structure of the business plan.

Business plan - this is a document containing the rationale for the actions that must be taken to implement a commercial project (transaction) or create a new organization.

The business plan consists of the following sections:

1. The summary is a summary section that presents the content of the plan in miniature. It contains ideas, goals and the essence of the project, strategy and tactics for achieving goals.

2. Characteristics of the enterprise (firm), the choice of activities.

3. Description of products or services provided by the enterprise.

4. Analysis of sales markets and main competitors - contains a study of the level of prices in the market, demand and opportunities for buyers, identifying potential competitors.

5. Plan for the production of products (services) - contains the production program of the enterprise, determining the need for fixed and working capital, planning the number of personnel and payroll, planning the cost of products or services.

9 Main economic indicators of the enterprise

Marketing plan - contains marketing goals and strategies, pricing policy and methods of pricing, promotional activities.

7. The organizational plan is developed only when a new enterprise is created and contains information on the legal aspects of the activity (registration information, founding documents etc.), about the formation organizational structure and governance structures.

8. Risk assessment and insurance.

9. Legal plan.

10. Financial plan- contains the calculation of the expected profit, the balance of income and expenses, the forecast balance of assets and liabilities of the enterprise, the break-even analysis, the financing strategy.

There is no plan for the development of an organization strictly regulated by sections. Based on the practice of organizations and the recommendations of a number of authors, the following sections and indicators can be included in the plan:

Plan Sections

Plan indicators

Production and sales plan

Plan for technical development and organization of production

Investment and capital construction plan

Logistics (procurement plan)

Labor, personnel and wages

Cost, profit and profitability

Financial plan (budget)

Funds economic development enterprises

environmental protection

Social development of the team

Foreign economic activity

Nomenclature, assortment, marketable and sold products Specific gravity competitive products economic efficiency measures Size of capital investments in construction and installation works, efficiency of investments Volume of supplies of raw materials and materials Labor productivity, number of personnel, wage fund Cost estimates, cost of marketable and sold products, gross and net profit, profitability Balance of income and expenses, taxes, payments and deductions Estimates of funds (accumulation, consumption, reserve, etc.) Investments in environmental protection measures, payment for Natural resources The level of social security of employees The amount of foreign exchange earnings

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

Table 1 - The main TEP of the enterprise

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Trp = 108.3%, Trb = 114.3%.

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

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

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

	Changes, +/-	Growth rate, %

Cost of sales
Gross profit (loss)
Management expenses
Profit (loss) from sales

Interest receivable
Percentage to be paid
Other income
other expenses

Current income tax




Net income (loss)

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

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

Name

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

Net income (loss)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

5. The coefficient of overall solvency:

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

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

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

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

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

7. Agility factor:

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

8. Equity ratio:

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

9. Share of working capital in assets:

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

where VB is the balance currency

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

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

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

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

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

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

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

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

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

Table 1- Main economic indicators enterprises

Index		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, it can be concluded 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 analyzing and evaluating the financial condition of an organization is the balance sheet.

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

Liabilities balance characterizes the composition and state of the rights to these values that arise in the process economic activity enterprises from various participants in the commercial business.

Let us present the balance sheet of JSC Krasnodargazstroy in an aggregated 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

Based on the calculations carried out, it can be concluded that the activity of an economic entity is focused on creating material conditions for expanding its core business, since most of the 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 eliminated 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 financial stability enterprises

Index		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. A decrease in 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).

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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 of production 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

Limited Liability Company "Management of technological equipment" acquired the status of a legal entity from the moment of state registration - January 23, 2008, with an entry in the unified state register of 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 with the aim of supplying building materials to OAO Votkinsky Zavod, but it 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.

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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. The organizational structure of this enterprise is quite flexible and is 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 company is not large, all accounting functions are performed by the 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 of the financial and economic activities of the Company.

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 their 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 a 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 about the Company's activities, 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 the Company's employees on payroll 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 economic analysis of the financial and economic activities of the Company according to accounting and management accounting and reporting in order to identify intra-economic reserves, eliminate losses and non-production costs;

16. Participation in the implementation of advanced information systems for 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 the economic condition of the enterprise.

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 the return on equity by 4.5%, and the largest drop in the 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.

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Introduction

In the conditions of the formation of a market economic system in our country, there is a significant change in relation to the profit indicator in favor of an increase in its role in the economic mechanism, since in market conditions profit is not only the main source of development of the economic activity of any enterprise, but is also an incentive for almost any economic activity. . In a generalized form, profit reflects the final results of the work of enterprises and firms, characterizes the economic efficiency of their economic activities.

Profit is the amount by which income exceeds costs. Most often, profit is defined as the difference between total revenue and total costs, i.e. as net income. In a figurative sense, profit means any benefit or benefit. However, the use of this definition of profit often makes it difficult to understand its essence as an economic category.

The company may not make a profit and continue to function for some time. At the same time, it can even expand its activities at the expense of borrowed funds. If the producer of material goods consumes in full the product produced by them or its value equivalent, then only he himself, and not society, can exist. There are many people in society who do not create material goods, but consume them. There are structures in society that operate at a loss, but are socially necessary (health care, etc.). Therefore, society is interested in the profitable operation of enterprises, because the state representing it through the tax system withdraws part of the generated profit.

Profit - one of the forms of cash savings created in enterprises, sectors of the economy, the state; this is an economic category that characterizes the final financial result of the commercial activities of organizations.

The introduction of an indicator of the profit of enterprises, which is essentially alien to the socialist economy, gave rise to a certain confusion in understanding the essence of profit and led to scholastic disputes about the essence of profit. Profit in trade is a monetary expression of the value of the surplus product created by the productive labor of trade workers who are engaged in the continuation of the production process in the sphere of commodity circulation, as well as a part of the surplus product created by the labor of workers in other sectors of the national economy, and sent to trade through the price mechanism, for goods, tariffs, surcharges. Profit is measured by amount and level. It is one of the most important evaluation indicators characterizing the result of the economic activity of the enterprise. The ratio of profit to turnover, expressed as a percentage, determines the level of profitability of the sale of goods. In a market economy, profitability is the most important qualitative indicator of the work of a trading enterprise, which summarizes the state of income, distribution costs, turnover, use of fixed assets, labor, equity and borrowed capital.

Profit is the final financial result of the economic activity of the enterprise. However, the financial result can be not only profit, but also loss.

Economic profit is the difference between gross income and economic costs. Economic profit is less than accounting profit by the amount of costs that are not included in distribution costs.

The goal of any trading enterprise in the market is to obtain maximum economic profit. This profit characterizes entrepreneurial income, which indicates the payback of the expenses of a trading enterprise and its ability to self-finance. In the process of analyzing the results of a trading enterprise, various profit values are used: profit (loss) from the sale of goods; profit from the sale of fixed assets and other property; gross profit; net profit; taxable income; income from other activities of the enterprise.

I. Technical and economic characteristics of the Technological T Department

1.1 Organizational and legal status of the enterprise of the Department of technological transport and special equipment

I. General position of the Department of technological transport and special equipment.

1.1. Department of technological transport and special equipment.

Established in accordance with the decision of the Founder of June 29, 1999. No. 1, is a branch of Gazprom Dobycha Urengoy Limited Liability Company and operates on the basis of the Regulations.

1.2 Full name of the Department: Department of Technological Transport and Special Equipment.

1.3 Location of the Office: Tyumen region, Yamalo-Nenets Autonomous Okrug, Novy Urengoy, st. Industrial, 6.

II. The purpose of creating the Department of Technological Transport and Special Equipment.

2.1. The main goals of the Department's activities are the uninterrupted provision of technological, special, motor transport and mechanisms in a technically sound condition of the Company's branches.

2.2. In accordance with the main objectives of the Branch, the following activities of the UTTiST organization are carried out:

2.2.1. implementation of all types of work using technological, special transport at gas, oil, condensate production facilities;

2.2.2. implementation of all types of technological and economic transportation of goods by road;

2.2.3. transportation of shift personnel and employees of the Company's branches to the place of work and back in accordance with their working hours.

III. To achieve its goals, the Department provides:

Fulfillment of technical and economic indicators and tasks set by the Company for Management;

Timely implementation of the Company's decisions on issues related to the activities of the Department;

Uninterrupted and efficient organization of work of technological, special equipment and road transport;

Providing the necessary technical assistance to cars on the line;

Conducting briefings on the rules and conditions of transportation and the safety of transported goods;

Control over the implementation by employees of the rules of the road and the technical operation of the rolling stock, instructions, orders and other guidance materials on ensuring road safety;

Rational use of production facilities, their safe and reliable operation in accordance with applicable rules and regulations and maintenance in a technically sound and efficient condition;

Timely adoption of measures to ensure the commissioning of completed construction of new and reconstructed facilities;

Planning and analysis of economic activity;

Increasing the efficiency of production, labor productivity, improving the use of resources;

Environmental protection, the use of environmentally friendly technologies in the implementation of production and economic activities;

Maintenance of property, buildings, premises, territories on the balance sheet and assigned to the Department in exemplary technical, sanitary and fire-prevention condition;

Compliance with the established procedure for the introduction of office work, preparation, execution and storage of documents;

Implementation of the program of social development of the team, fulfillment of the terms of the collective agreement;

Protection of information constituting commercial and confidential information of the Company, as well as information of a mobilization nature, civil defense, emergency prevention and liquidation.

IV. Legal status of the Department of technological transport and special equipment.

3.1. Management is a separate division of the Company without the rights of a legal entity, has a separate balance sheet with an unfinished financial result.

3.2. The Administration acts in civil circulation on behalf and in the interests of the Company, has independence in carrying out its economic activities within the limits determined by the Regulations and decisions of the administration of the Company.

3.3 The Company provides Property Management, which is accounted for on its separate balance sheet. The management uses the property allocated to it in accordance with the goals of its activities, the tasks of the society. The Department is obliged to ensure the safety of the property allocated to it, carry out its timely repair, efficient use in accordance with its intended purpose, preventing deterioration of its condition, except in cases. Associated with the normal wear and tear of this property during operation. The management is not entitled to independently dispose of the property assigned to it.

1.2 Organizational structure of the Department of technological transport and special equipment

The UTTiST enterprise has a linear-functional type of organizational structure.

This is one of the most common options for organizational construction of enterprises. The essence of this type of structure lies in the fact that production management is provided both by the linear apparatus and by functional services.

The basis of linear-functional structures is the "chess" principle of construction and specialization of the management process for the functional subsystems of the organization of marketing, finance, planning, production. For each of the subsystems, a hierarchy of services is formed, the so-called "mine", which permeates the entire organization from top to bottom. The results of the work of each service of the administrative apparatus are evaluated by indicators characterizing the fulfillment by them of their goals and objectives.

Line managers carry out direct management of production. Each of them acts as a one-man boss in the corresponding production unit. Line managers are endowed with the necessary rules and are responsible for the final results of the activities of their subordinate units. Functional services (departments: planning, labor and wages, financial, accounting, etc.) carry out the necessary preparatory work, carry out accounting and analysis of the enterprise, develop recommendations for improving the functioning of the enterprise. Based on these recommendations, the line apparatus makes the necessary decisions and issues orders to ensure the fulfillment of the relevant tasks. The personnel of the line apparatus and functional services are not directly subordinate to each other, however, they have certain mutual obligations to solve the problems facing the enterprise.

Advantage of the structure: the release of line managers from their unusual functions of providing production with resources; the possibility of coordinating actions between linear and functional units; high degree of specialization of structural divisions of the enterprise.

Structure disadvantages: the need for line managers to constantly coordinate when solving current issues of production, economics, personnel, both with the relevant functional services and with top management; a long chain of commands and, as a result, a distortion of communications.

The UTTiST structure is approved by the General Director of the Company. The UTTIST Department includes the following subdivisions:

Convoys No. 1,2,3,4,5,6;

Repair and mechanical workshop;

Garage service;

Repair and construction site;

Sports and technical club.

UTTiST management is not entitled to independently create structural subdivisions;

The rights and obligations of the Department of UTTiST and its employees are implemented in accordance with these Regulations, the Charter of GDU LLC.

Workers - the employer of the enterprise, directly involved in the creation of wealth.

Managers - lead the teams of enterprises and production units.

Employees - secretaries, cashiers, timekeepers, forwarders, clerks, etc. etc.

The highest official of the Department is the head. The head is appointed to the position by the Company and acts on the basis of a power of attorney. Limits of the competence of the head by the power of attorney issued by the Company and these Regulations. The head is obliged to comply with the requirements of these Regulations, the Charter of the Company, in accordance with the legislation of the Russian Federation.

Functions performed by the chief:

Acts by proxy on behalf of the Company, represents its interests in state bodies;

Ensures the implementation of the decisions of the administration of the Company regarding the activities of the Department;

Concludes contracts, issues powers of attorney;

Approves the Regulations on bonuses to employees for the main results of economic activity;

Approves the regulations on the structural divisions of the Office, the staffing of workers;

Issues orders, directives and gives instructions (within its competence);

Approves the internal regulations of the management;

Establishes the forms, systems and amounts of remuneration of employees;

Writes off fixed assets in agreement with the Company;

Submits and considers claims, conducts, on behalf of the Company, cases in court, arbitration and arbitration courts with the right to perform all procedural actions.

The entire rolling stock of automotive and tractor equipment, by the nature of production activity and by the nature of the work performed, is divided into 6 columns, each of which is headed by the head of the automobile column, except for the head in motorcades No. 1,2,3,4,5,6 senior mechanic and mechanic, in motorcades No. 2 and No. 3 senior mechanic:

a / c No. 1 - buses of large and medium capacity, shift buses.

a / c No. 2 - dump trucks, cargo-passenger buses, special and technical vehicles (AROK, ANRV, AIS, UMP - 350).

a / c No. 3 - freight transport.

a / c No. 4 - special vehicles that take part in the process of extracting gas, oil and condensate, cranes, compressors.

a / c number 5 - minibuses.

a / c No. 6 - caterpillar bulldozers, wheel bulldozers, tractors, excavators.

Employees of the repair and construction site manufacture and repair containers for transportation to factories of units and assemblies of the state fire and sanitary supervision. RSU carries out work on the manufacture, repair, installation of door leaves, gates in heated parking lots and garages for vehicles and industrial buildings. Works are being carried out to improve the territory and production facilities of the Office.

All defects, breakdowns in the offices and premises of the enterprise are eliminated according to incoming requests.

In 2009, UTT and ST put into operation an object completed by reconstruction - a Fuel Filling Station (TZP), located in the Western Industrial Zone, panel "K".

The TZP is equipped with the latest automated systems and equipment that meet modern technical requirements, industrial and fire safety standards.

After training at the training center of OOO Gazprom Dobycha Urengoy, gas station operators were assigned the 5th category.

profit wages production

1.3. Technical and economic indicators of the Technological T Departmenttransportation and special equipment

Technical and economic indicators - quantitative assessment of the efficiency and quality of the enterprise, taking into account the specifics of its production and economic activities. Each enterprise independently chooses a list of technical and economic indicators to evaluate its work.

Technical and economic indicators are divided into III groups:

1) Indicators reflecting the results of production, its volume. In UTTiST - income from cargo transportation in rubles.

2) Indicators reflecting costs:

For materials;

For wages;

Depreciation;

Other expenses;

3) Indicators reflecting the efficient use of resources.

Table number 1. Technical and economic indicators of the Department of Technological Transport and Special Equipment.

Indicators		Deviation
			Absolute	Relative
1. Machine-hours (total)	Thousand hours
2 .Income - total: including: Sales revenue Intrasystem vacation; third party consumers;	T.rub.
3. Costs in terms of the volume performed - total:
4.Result from implementation including: Intrasystem vacation; third party consumers;	T.rub.
5.Other income; Other expenses; Other sales income; Other selling expenses; Other non-operating Other non-operating	T.rub.
6.Profit	T.rub.
7.Number of employees
8. Average annual salary of 1 employee
9. Payroll	T.rub.
10. Labor productivity	T.rub.
11. Cargo turnover	T.rub.
12.Cost	T.rub.

Execution analysis:

Planned figures for machine hours (total) exceed the absolute figures by 3.2 thousand per hour or 0.1%. The increase is due to the use of the best vehicles.

The number decreased by 10 people or 0.97%. The decrease is due to a reduction in the number of employees.

Analysis of the payroll fund (FZP) by factors:

Let's determine the impact of the number on the wage fund according to the formula:

where: ? - change in the wage fund;

The actual number of employees;

The number of employees according to the plan;

The average annual salary of one worker by veil;

?=(410-420) 275904=-2759040 rub.

Let us determine the impact of a change in the average wage on a change in the wage fund according to the formula:

where: the average annual salary of 1 employee in fact;

The average annual salary of 1 employee according to the plan;

?=(275904-273002.4) 420=1218672 rub.

Let us determine the influence of two factors:

Salary payroll = -2759040 + 1218672 = -1540.3 thousand rubles

Conclusion: Due to a decrease in the number of employees by 10 people, the wage fund decreased by 2,759,040 rubles; due to wage growth, it increased by 1,218,672 rubles.

The influence of two factors led to a decrease in the wage fund by 1540.3 thousand rubles.

Analysis of labor productivity (PT) by factors:

Let us find out the effect of changes in the number of employees on the change in labor productivity according to the formula:

where: ?-change in labor productivity

actual income;

The number of employees according to the plan;

The actual number of employees;

Let us determine the impact of a change in the volume of production on a change in labor productivity according to the formula:

where: - the amount of income in fact;

The number of employees according to the plan;

The amount of income according to the plan;

10897,643-11682,45=-784,807

Let us determine the influence of two factors:

265.796-784.807=-519.01t.rub.

Thus, due to the decrease in the number of employees, the productivity of ore increased by 265.796 tons. Rub., due to changes in the volume of production, it decreased by 784.807 tons. rub. The influence of two factors led to a decrease in labor productivity by 519.01 thousand rubles.

II.Profit of the Department of technological transport and special equipment and ways to increase it.

1 .4 The profit of the organization, its essence andmeaning

The efficiency of production, investment and financial activities is expressed in financial results.

In market conditions, each economic entity acts as a separate commodity producer, which is economically and legally independent. The economic object is independent in choosing a business area, forming a product range, determines costs, forms prices, takes into account sales proceeds, and therefore reveals profit or loss based on the results of activities. In market conditions, making a profit is the direct goal of the production of a business entity. The realization of this goal is possible only if the business entity produces products (works, services) that, in terms of their consumer properties, meet the needs of society. Society needs not ruble equivalents, but specifically commodity and material assets. The act of selling a product (works, services) means their public recognition.

Receiving revenue for production and sales products does not mean making a profit. To identify the financial result, it is necessary to compare the revenue with the costs of production and sales: when the revenue exceeds the costs, then the financial result indicates a profit. With the equality of revenue and costs, it is only possible to reimburse costs - there is no profit, and therefore, there is no basis for the development of an economic entity. When costs exceed revenue, the business entity receives losses - this is an area of critical risk, which puts the business entity in a critical financial situation that does not exclude bankruptcy. Losses highlight errors, miscalculations in the directions of using financial resources of the organization of production, management and marketing of products.

Profit reflects a positive financial result. The desire to make a profit orients commodity producers to increase the volume of production, reduce costs. This ensures the realization of not only the goal of the business entity, but also the goal of society - the satisfaction of social needs. Profit signals where you can achieve the greatest increase in value, creates an incentive to invest in these areas.

Profit is a production and necessarily realized surplus product. It is created at all stages of the reproduction cycle, but it receives its specific form at the stage of implementation.

Profit is the main form of net income (along with shares and VAT).

The amount of profit, its dynamics is influenced by factors both dependent and independent of the efforts of the economic entity.

Factors of the internal environment are studied and taken into account in economic practice, they can be influenced in terms of increasing profits. Internal factors include: the level of management, the competence of the manager, the competitiveness of products, wages, the level of prices for products sold, the organization of production and labor.

Practically outside the sphere of influence are environmental factors: the level of prices for consumed resources, the competitive environment, barriers to entry, the tax system, government bodies, political, social, cultural, religious and others.

The amount of profit depends on the activities of the economic entity: production, commercial, technical, financial and social.

Profit as a result of financial activity performs certain functions. Profit reflects the economic effect obtained as a result of the activities of a business entity. It forms the basis of the economic development of a business entity. Profit growth creates a financial base for self-financing, expanded reproduction, and solving problems of the social and material nature of the labor collective. At the expense of profit, the obligations of enterprises (firms) to the budget, banks and other organizations are fulfilled. Profit is not only a financial result, but also the main element of financial resources. It follows that profit performs reproductive, stimulating and distributive functions. It characterizes the degree of business activity and financial well-being of the enterprise. Profit determines the level of return of advanced funds in the return on investment in assets.

In the conditions of market relations, a business entity should strive, if not to obtain the maximum amount of profit, then to the amount of profit that will ensure the dynamic development of production in a competitive environment, allow it to maintain its position in the market for this product, and ensure its survival. The solution of these problems involves not only the importance of the sources of profit formation, but also the determination of methods for their optimal use. Profit management acts as one of the two basic directions of financial policy and aims to maximize income from the available sources of financial results while expanding the general range of these sources.

Making a profit, relating to almost all enterprises and firms, is associated with production and entrepreneurial activities. The implementation of this source is possible only with appropriate marketing research of the market. The amount of profit in this case depends on the correct choice of business, on the creation of competitive conditions for the sale of goods, on production volumes, on the magnitude and structure of production costs.

In modern conditions, the most important source of increasing profits is innovation. The implementation of this source involves constant work to change the consumer properties of products, works and services.

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