It is necessary to distinguish between general and particular efficiency of management improvement. Private Efficiency characterizes the effectiveness of individual measures to improve production management, and general - the effectiveness of the entire relevant set of measures. To check the feasibility of carrying out individual activities, adjustments in the course of their implementation, etc., their effectiveness is assessed, and to evaluate the entire range of activities, a general assessment of effectiveness is carried out using the final results of the enterprise.
Evaluation of the effectiveness of measures to improve structures is carried out using indicators of the organization of the management structure: the number of steps in the management structure; number of structural divisions; the size of the control apparatus; the number of management employees per unit; the number of subordinates of line managers; workload on foremen; completeness of the control apparatus.
The reflection of the effectiveness of management methods is the behavior of an individual and the team as a whole, therefore, the correctness of their application shows the level of creative initiative and activity of employees, the efficiency and quality of their work. The effectiveness of methods is determined by their perception by the team, acceptability in given conditions, the correspondence of some methods to others, and therefore it is advisable to evaluate their application as a whole by expert means. In addition, the application of economic management methods can be assessed using economic indicators, and socio-psychological - sociometric methods.
The effectiveness of measures to scientific organization managerial work involves calculating the increase in the duration of the high performance phase by improving the working conditions of managerial workers, the level of organization of jobs and sanitary and hygienic conditions.
The effectiveness of the functioning of the enterprise or department headed by him largely depends on the qualifications of the head. In this regard, it is important to take measures to improve work with personnel and evaluate their effectiveness. Personnel work includes checking the suitability of a candidate for a managerial position upon appointment or admission, the suitability of an employee for a position after a certain period of work and determining the possibility of including him in the reserve for nomination, selection of candidates from the reserve for nomination. Evaluation is carried out using the following methods or techniques: collection of personal data of the candidate; its written or oral description; assessment of the performance of their duties; opinions and reviews about him of the head, colleagues at work, public organizations, personal conversations with the candidate; comparison of the employee's qualities with the list of qualities necessary for an employee in this position (matrix method); system of coefficients or points; testing; attestation. When evaluating measures to improve personnel work, it is proposed to use the following indicators: experience and qualifications of management personnel, their career growth and advanced training, availability of a reserve for promotion, the coefficient of stability (turnover) of managerial personnel, the level of their training (qualification), etc.
With the complexity of production, the costs of mechanization and automation of managerial work increase, which should be accompanied by an increase in cost savings and, accordingly, lead to a decrease in total costs in production. Therefore, the evaluation of the effectiveness of the application technical means management should be based on general principles for determining the effectiveness of capital investments in production. The effectiveness of the development and implementation of measures to improve management in this case is defined as the ratio of the annual economic effect obtained as a result of the specified work to the costs of improving management.
The result of the impact of the control system is most fully and accurately characterized by the final indicators of the enterprise, they also determine the success of measures to improve enterprise management. The assessment of the whole complex of measures to improve enterprise management is carried out by comparing these indicators before and after the transformations. Then, an analysis is made of changes in the control system by comparing the indicators before and after the events: the efficiency of the management apparatus and the productivity of managerial work.
General performance indicators of management efficiency the following:
The cost of gross output per 1 ha of agricultural land, thousand rubles;
The cost of marketable products per 1 ha of agricultural land, thousand rubles;
The cost of gross output per one average annual worker, thousand rubles;
The cost of marketable output per average annual worker, thousand rubles;
Profit per 1 ha of agricultural land, thousand rubles;
Profit per average annual employee, thousand rubles;
The level of profitability of production,%;
Productivity of the main crops produced on the farm, centners per 1 hectare;
Productivity of farmed animals (corresponding units of measurement);
Other indicators.
The second group - efficiency indicators of the control apparatus:
The share of management costs in the total amount production costs, %;
Specific gravity wages management employees in the annual wage fund enterprise employees, %;
The share of individual items of expenditure in the total amount of expenses for the maintenance of the administrative apparatus,%:
Labor costs;
Travel expenses;
Household expenses;
Costs for passenger vehicles, etc.;
Other indicators.
The third group - managerial performance indicators, thousand roubles.:
The cost of gross output per employee of management;
The cost of marketable products per employee of management;
Profit per management employee;
The cost of gross output per man-day spent on management;
The cost of marketable products per man-day spent on management;
Profit per man-day spent on management;
Other indicators.
We will consider the methodology for assessing the effectiveness of agricultural production management using a specific example (Table 16) of the agricultural production cooperative (SHPK) "Barybino" in the Domodedovo district of the Moscow region. In 1998-1999 a set of measures was carried out on the farm to improve the organization and technology of production, to improve production management, to change the organizational and legal form of the enterprise. The resulting effect cannot be fully attributed to the improvement of the production management system, but there is undoubtedly a share of success from the implementation of these measures.
Table 16. Evaluation of the effectiveness of measures to improve production management in the SHPK "Barybino" (according to S. M. Khromov)
Control questions and tasks
1. Formulate the concept of "management efficiency".
2. What are the factors influencing the assessment of this indicator?
3. Tell us about the difficulties that arise in assessing the effectiveness of management.
4. How is the effectiveness of individual measures to improve the management of agricultural production assessed?
5. What is the system of indicators of the effectiveness of agricultural production management?
Ministry of Education and Science of the Russian Federation
Federal Agency for Education
FGOU SPO "Ishim Agricultural College"
Course work
By subject
"Economics of the organization of the enterprise"
Indicators economic efficiency agricultural
enterprises CJSC "Pakhomovskiy"
G. Ishim 2010
Introduction
Currently, in a market economy, there are more and more agricultural enterprises. Every company strives to get as much profit as possible at minimal cost. To ensure the profitability of his business, an entrepreneur should deeply analyze the current situation in the market, as well as within his enterprise. Achieving the main goal - maximizing profits, is possible only with proper and thoughtful planning of the activities of an agricultural enterprise. This work highlights two main indicators of the effective operation of the enterprise: profit and profitability. The first of them, in fact, is the purpose of the enterprise, the second indicator - the profitability indicator allows you to accurately assess the level of development of the enterprise, both as a whole and from various angles.
All purposeful human activity, one way or another, is connected with the problem of efficiency. This concept is based on limited resources, the desire to save time, to get as many products as possible from available resources.
The problem of efficiency is always a problem of choice. Choice concerns what to produce, what types of products, how, how to distribute them, and how much resources to use for current and future consumption.
The level of efficiency has an impact on the solution of a number of social and economic problems, such as rapid economic growth, raising the standard of living of the population, reducing inflation, and improving working and leisure conditions.
Efficiency economic activity even more clearly emphasizes the evaluative nature of the category “efficiency”. It is always related to the ratio of the value of the result to the value of the costs and can change with changes in estimates.
Economic efficiency is the most important socio-economic category, which is characterized by the properties of dynamism and historicity. The efficiency of production activity is inherent in the different levels of development of the productive forces of each social formation. At all stages of historical development, society has always been interested in the question: at the cost of what costs and resources is the final production result achieved. Therefore, the original model for quantitative evaluation of efficiency is the ratio between economic results and costs, resources. Maximizing the final results per unit of costs and resources or minimizing costs and resources per unit of the final result - this is the primary goal of society, the labor collective, the individual (employee). This goal, the method of achieving it, ways and reserves to increase economic efficiency (their classification and quantitative assessment) are the content of economic science and economic disciplines (industry and functional).
The initial principles for measuring production efficiency are similar for all social formations. Of course, there are also differences due to the place, time and practical purpose of a particular measurement method, and ultimately - the nature of economic relations, including the organization of economic management.
Comparative efficiency is calculated and analyzed when substantiating the accepted production, economic, technical and organizational decisions, in order to select the best (optimal) from alternative options. Such selection is carried out on the basis of a comparison (comparison) of the options for the system of technical and economic indicators, the calculation of the payback period or the efficiency coefficient of additional capital investments, the magnitude of the economic effect.
The essence of economic efficiency, along with its criteria, is specified on the basis of the classification of the economic effect (result), as well as costs and resources.
The reality of information about the level of efficiency of everything is connected with the classification and forms of expression of the economic effect. The assessment of the economic effect, as a rule, includes three groups of indicators: volumetric, final and social results.
Volumetric indicators of the economic effect are initial and include natural and cost indicators of the volume of products and services produced: the volume of production in physical terms, gross, marketable output, the volume of construction and installation works, the standard cost of processing, etc.
The next group of effect indicators reflects the final results of the production economic activity at various levels of management, meeting the needs of the market, the quality structure of production. These include: national income, net output, gross national product, profit, savings from cost reduction, sales volume at relevant prices, commissioning production capacity and funds, the quality of products and services.
Volumetric results are taken into account when calculating differentiated performance indicators, and final economic results - when calculating generalizing (complex) performance indicators.
So, from the foregoing, we can conclude that the analysis of the economic activity of the enterprise cannot do without the analysis of such indicators as profit and profitability. These two indicators fully reflect the efficiency of the agricultural enterprise, show the prospects for its development in the near future. Timely calculation and analysis of these indicators will lead in the future to stable growth and development of the agricultural enterprise, maximizing profits, reducing distribution costs and increasing the pace of development.
The need for further improvement of the theory and practice of analyzing the economic efficiency of enterprises determines the relevance of this work.
The aim of the work is to analyze the effectiveness of the activity of the enterprise under study and to identify the reserves for its increase.
The object of observation is the enterprise CJSC "Pakhomovskiy"
Achieving this goal will require solving the following tasks:
Determine the essence of economic efficiency;
Investigate the methodology for assessing the economic efficiency of an enterprise;
Identify the main indicators of economic efficiency;
Analyze the effectiveness of CJSC "Pakhomovskiy"
Assess the property of the enterprise and the sources of its formation, solvency and financial stability;
Conduct an analysis of the efficiency of resource use;
Develop ways to improve the economic efficiency of the organization.
In the process of preparing the course work, the reports of the activities of CJSC Pakhomovskiy for 2008–2009 and other materials of accounting and statistical reporting are analyzed.
1. Brief natural and economic characteristics of the enterprise CJSC "Pakhomovskiy"
CJSC "Pakhomovskiy" is located in the village of Pahomova, Ishim district, Tyumen region. The total area is 8890 hectares. Ishimsky district is located in the northern part of the forest-steppe climatic zone. The temperature conditions are characterized by the following indicators: the frost-free period lasts from 115 to 120 days, the hottest month of the year is June, the average temperature is +19.4°C; the coldest month is January, the average temperature is –18.6°С. The predominant winds in direction are southwest and west. Winters are long and cold, summers are short and hot. In winter, the ground freezes up to two meters, the amount of precipitation per year fluctuates around 330 - 350 mm. During the warm period, the amount of precipitation falls up to 270 mm. The greatest amount of precipitation falls in June - 750 mm. The hydrographic network of land use is represented by rivers and lakes. The river Karasul and Istok flow in the south. In addition to rivers, there are large lakes Serebryannikov and Makarovo. The vegetation cover is typical for the forest-steppe. Woody vegetation is represented by small birches scattered among the fields, sometimes with an admixture of aspen and willow. Under the canopy of the forest, there are cereal-forb plants: creeping couch grass, timothy grass.
On the territory of the farm, land is used in the following ratio: arable land - 59%, hayfields - 11.6%, pastures - 9.6%.
Land in agriculture is the main means of production. Rational use of land resources is of great importance in the economy Agriculture and the country as a whole. When using land, it is necessary to ensure a constant increase in its productivity. Land legislation obliges every agricultural enterprise to protect, restore and improve soil fertility, prevent wind and water erosion, prevent salinization and waterlogging of lands, fight weeds, and prevent deterioration in the quality of all types of agricultural land. Let's consider the composition, size and structure of land plots of CJSC Pakhomovskiy, since land is the main means of production.
Table 1.
Composition, size and structure of agricultural land
According to the table, it can be concluded that land is the main means of production in agricultural production. The earth is a product of nature, and only after it is involved by man in the production process, does it act as the main production in the creation of agricultural products. For agriculture, the most important is the land used to obtain agricultural products. According to Table No. 1, it can be said that arable land occupies the largest percentage in the structure of land, it makes up 59% of the occupied area - 5248 hectares. The smallest percentage in the structure of land is occupied by forests, they make up 5.3%, with an area of 468 hectares. Pastures occupy 9.6% of the total land area, which is 854 hectares. 735 hectares are allotted for other lands. (8.3%). There are also deposits on the territory of CJSC Pakhomovskiy, their area is 551 hectares (6.2%). The structure of land is determined by the percentage of the occupied area of a particular type of land to the total area of land. The total area of land according to the annual report of CJSC "Pakhomovskiy" is 8890 hectares. In order to find out how the economy is developing, it is necessary to know not only the structure of agricultural land, but also indicators of the size of the enterprise, which will allow us to conclude how the enterprise is provided and consider the ways of its development.
Land structure
59% - arable land;
11.6% - hayfields;
9.6% - pastures;
8.3% - other lands;
6.2% - deposits;
5.3% - forest areas.
The size of agricultural enterprises and their subdivisions is one of the factors for increasing the efficiency of agricultural production. To effectively estimate the size of the enterprise, it is necessary to use average data for the last 2 years. The most stable indicator is the area of agricultural land, the area of arable land.
Table 2. Enterprise size indicators
According to the table, we can conclude that the company CJSC "Pakhomovskiy" works efficiently compared to the previous year. The amount of proceeds from the sale of products increased by 6300 tr. Moreover, all other indicators of the size of the enterprise decreased. The area has decreased by 85 hectares. Livestock decreased 210 head. The average annual number of employees decreased by 22 people.
The level of provision of the enterprise with fixed assets shows its potential for further increase in labor productivity, increase in production.
To have an idea of the security of the economy with basic production assets, cost indicators are used. The main ones are the following:
Capital security, characterizing the level of intensity of the economy and its technical equipment on a certain date;
Capital-labor ratio - the cost of fixed assets per one average annual employee;
Energy security - security of the economy with energy resources;
Power-to-weight ratio is an indicator that characterizes the relationship between the costs of living labor and the production consumption of mechanical and electrical energy, which replaces the use of human physical strength.
For a clearer idea of the security of the enterprise with fixed assets, let's compare the data of the reporting year with the data of the previous year.
Table 3
Provision of fixed assets
According to the table, we can conclude that the average annual cost of fixed working capital in 2009 decreased by 6421 tr. The energy capacity of this enterprise remained unchanged - 11016 hp. The number of employees decreased by 22 people. The capital ratio shows the amount of fixed assets for each hectare of agricultural land. The table shows that the capital ratio in 2009 decreased by 0.63 tr/ha. compared to 2008. This suggests that the technical equipment of the enterprise CJSC "Pakhomovskiy" has practically remained unchanged. The capital-labor ratio shows the amount of fixed assets for each worker in the enterprise. In 2009, the capital-labor ratio increased by 39.45 tr/person. compared to the base year. The indicator of energy supply remained unchanged. But the power-to-weight ratio of the enterprise increased by 8.42 hp/person.
The turnover of working capital - the time during which they make one circuit. The duration of the circuit is determined by the time of production and circulation. The faster working capital goes through all stages of the cycle, the more efficiently they are used, the more products can be produced and sold with a given amount of working capital.
The use of working capital is characterized by a number of indicators, the number of turnovers made by working capital for a certain period of time - the turnover ratio.
The duration of one turnover is the time during which working capital makes one revolution.
Table 4
Working capital supply
According to the table, we can conclude that the company creates a working capital stock from the proceeds: in the previous year 76%, and in the reporting year 104%. In 2008, Pakhomovsky CJSC created a full working capital reserve in 408 days, which means that in 2008 the company had no funds left to pay wages, and it was forced to reduce production volumes. In the reporting year, the full stock of working capital at the enterprise is already created in 351 days. Despite the fact that production volumes are declining, the company operates profitably. This means that there is a reduction in the cost of production and savings on production costs.
An increase in agricultural production and an increase in the efficiency of social production depend on the use of the main productive force of society - the working people.
The efficiency of the use of labor resources depends on the level of organization of production, forms of labor organization, the distribution of labor in production areas, the distribution of working time, mechanization, electrification and automation. production processes, remuneration and material incentives for employees, the level of qualification of personnel, the development of competition and other conditions.
Consider the availability of labor resources of ZAO Pakhomovskiy.
Table 5
Availability of labor resources and labor productivity in general for the enterprise and in individual sectors of agricultural production
| Indicators | Units | years | |
| 2008 | 2009 | ||
| 1. Average annual number of employees | |||
| 2. Worked man/hour | h/h | 296 | 358 |
| 3. Normative fund of working time of the entire team | |||
| 4. Working time utilization rate | |||
| 5.Produced gross output at current prices | |||
| 6. Labor productivity in general for the enterprise | |||
| 7. Gross grain harvest | c. | 54453 | 42715 |
| 8. Worked man/hour in grain production | |||
| 9. Labor productivity in grain production | |||
| 10. Labor intensity in grain production | |||
| 11. Worked people / hour. in dairy production | |||
| 12. Gross milk yield | c | 27990 | 29156 |
| 13. Labor productivity in dairy production | |||
| 14. Labor intensity in dairy production | |||
| 15. Gross increase in cattle | c | 1093 | 511 |
| 16. Worked people / hour. in beef cattle breeding | |||
| 17. Labor productivity in beef cattle breeding | |||
| 18. Labor intensity in beef cattle breeding | h.h./c | 37,5 | 88 |
An important indicator of the use of labor resources is the coefficient of use of labor resources - the ratio of the amount of time actually worked to the working time fund. This coefficient in the reporting year increased by 0.3, which indicates an improvement in the quality of the use of working time. The number of employees of the enterprise in 2009 decreased by 22 people, and the amount of hours worked increased by 62 hours per hour. The productivity of labor in the whole enterprise has also increased. The main ways to increase labor productivity in agriculture are:
Growth of the capital supply of the economy and the capital-labor ratio of labor;
Increasing the intensity of the use of fixed assets;
Deepening specialization and strengthening the concentration of agricultural production;
Introduction of resource-saving and progressive technologies in crop and livestock production;
Improving the organization of labor and increasing its intensity;
Advanced training of personnel for the agro-industrial complex,
Strengthening material incentives for labor.
The production specialization of the enterprise is determined by the main commodity sectors and products that provide the greatest revenue from sales. Specialization is characterized by the predominant development of individual industries, which leads to the isolation of the production of various types of products. As a result, the maximum increase in production is achieved at the lowest cost of labor and funds, high labor productivity and low costs of material resources per unit of output are ensured.
Table 6
The size and structure of the commercial products of the enterprise (in prices of actual sales)
To assess the level (depth) of production specialization, the coefficient of specialization is calculated:
100 - amount specific gravity commercial products of individual industries.
– specific gravity products of each industry in the structure of marketable products.
- serial number of the type of marketable products by specific gravity, starting from the highest.
The value of the coefficient of specialization can range from 0 to 1:
from 0 to 0.2 - weakly expressed specialization;
from 0.2 to 0.4 - medium specialization;
from 0.4 to 0.65 - high specialization;
over 0.65 - in-depth specialization.
The coefficient of specialization in the farm was 0.38, therefore, the farm has an average specialization.
It follows from the structure of commercial output of CJSC "Pakhomovskiy" that the specialization of this farm is cattle breeding (dairy and meat direction) with developed grain production.
Dairy products occupy a larger place in the structure of the enterprise 48.4%
Evaluation of the activity of the enterprise involves the study of various indicators of production activity in their relationship. This will make it possible to give an objective description of the level of development of the economy in comparison with the previous year.
Table 7
Production indicators of the enterprise development
| Indicators | Units | years | Deviation | ||
| 2008 | 2009 | + | - | ||
| 1. Grain sowing area | ha. | 2382 | 2300 | 82 | |
| 2. Gross grain harvest | c | 54453 | 42715 | 11738 | |
| 3. Grain yield | c/ha | 22,9 | 18,6 | 4,3 | |
| 4. Average annual number of cows | Goal. | 618 | 625 | 7 | |
| 5. Gross milk yield | c | 27990 | 29156 | 1166 | |
| 6. Milk per cow | kg. | 4529 | 4665 | 136 | |
| 7. Average annual number of small cattle | Goal. | 916 | 675 | 241 | |
| 8.Number of feed days | days | 225570 | 228125 | 2555 | |
| 9. Average daily gain | gr. | 484 | 224 | 260 | |
According to the calculations in the table, it can be concluded that in 2009, the area of grain sowing at the enterprise CJSC Pakhomovskiy decreased by 82 hectares. In this regard, the gross grain harvest and grain yield decreased. There was an increase in the number of cows by 7 goals. Gross milk yield began to amount to 29156 centners, which is 1166 centners. more than the previous year. In the number of young animals, there was a decrease by 241 goals.
2. Main body
To increase the efficiency of agricultural production, it is necessary to increase production, but also to rationally use it in the economy and distribute it through sales channels. In the process of selling products, the farm transfers revenue, which should reimburse production costs and ensure profit. At each enterprise, the sale of products should take place in accordance with the plan in terms of its volume, assortment and timing.
Price is one of the key elements of a market economy. Both the cost recovery and the profit depend on the price. The price is an objective category, its value is due to the action of the laws of value, supply and demand.
Table 8
Profit from the sale of a unit of production in 2008
Table 8.1
Profit from unit sales in 2009
According to the calculations made, it can be said that in 2009 the Pakhomovsky CJSC enterprise makes a profit from the sale of grain and meat products. In 2008, it made a profit from the sale of such products as grain and milk. Unprofitable is the sale of milk and livestock in live weight for 2009. Profit from the sale of grain in the reporting year increased by 81 rubles. compared to the previous year. Milk production in 2009 went at a loss, and amounted to 416 rubles. less than the previous year. There has been an increase in profits from meat products.
Each company strives to get the largest possible amount of profit from its activities. This goal can be achieved either by increasing the selling price of products or by reducing production costs. The cost of production is the total cost of labor to produce a product.
Table 9
Influence of distribution costs on the level of profitability in 2008
Table 9.1
Influence of distribution costs on the level of profitability in 2009
According to the table, we can conclude that distribution costs are closely related to the level of profitability. Costs of circulation per 1c. products in the reporting year decreased compared to 2008. In this regard, the level of profitability of manufactured products and sold products in the production of grain increased, but in the production of milk there was a decrease in the level of profitability.
Table10. Profitability of production of the main types of products of the enterprise
In the analyzed farm, the level of profitability increased in grain production compared to the previous year. In the production of dairy products, there was a decrease in the level of profitability. The rise in profitability was decisively influenced by the increase in profit from sales of products, while the cost of sales increased compared to the level of the previous year. The profit received from the sale of products in the reporting year was lower, and the cost of sales was higher, which contributed to the growth of the profitability of products sold.
Gross income consists of two parts - part goes to wages, while the other part represents the newly created value (surplus product). Since it includes labor costs, this indicator does not give a complete picture of the economic efficiency of production.
Table 11
Gross profit structure, %
The table shows that profits were made from grain and milk. Most of the profit in 2009 was received from milk than from other products. In 2008, more than the percentage of profit from the sale of milk - 24.31%. In 2009, the percentage of profit from the sale of milk decreased by 4.91% and is 19.5%. Profit from the sale of grain in 2009 is 5797 tr., which is 5.16% more than in the previous year. The balance sheet profit of the enterprise decreased significantly from 6.67% (2008) to 1% (2009). In 2009, the company's gross profit increased by 3.63%.
All production assets in the aggregate participate in the production process, and therefore the indicators of the economic efficiency of their use should be generalizing. These indicators are, first of all, capital productivity and capital intensity.
Return on assets - an indicator of the efficiency of the use of fixed assets, the inverse of capital intensity, is calculated as the annual output of products divided by the cost of fixed assets with which this product was produced.
Capital intensity is an indicator calculated as the cost of fixed assets divided by the annual output of products with the help of these funds.
The rate of return is an indicator that reflects the ratio of the profit received by the enterprise to the value of the property minus its obligations.
Table 12
Efficient use of means of production in the enterprise
Capital productivity and capital intensity reflect all the main factors influencing the use of fixed assets and the increase in agricultural production. The level of capital productivity shows the extent to which fixed assets provide an increase in gross output, and the level of capital intensity shows how much funds are used to produce a unit of output.
According to the table, we can conclude that one ruble of fixed capital brings 0.31 rubles. products in 2009, and in 2008 - 0.24 rubles. Capital intensity in 2009 shows that 3.18 rubles. fixed capital is necessary for the production of one ruble of output. The rate of return in 2008 was 4%, which means that for every ruble spent, they received 4 kopecks. arrived. In 2009, the rate of return is very low at 0.7%.
Profitability in a broad sense means profitability, profitability. Determining the level of profitability is necessary first of all for the organization itself.
Depending on the level of profitability, there are two ways to develop production: self-sufficiency and self-financing.
Self-sufficiency is the most important principle of economic calculation. Unlike organizations and institutions that are on budget financing, whose expenses are covered by revenues from the state budget, self-supporting enterprises reimburse all their expenses from the proceeds from the sale of products.
Cost recovery is ensured if the proceeds from the sale of the enterprise's products are greater than the costs of production. Self-sufficiency is provided only by profitable enterprises.
If an enterprise is unprofitable and the proceeds from sales do not cover its production costs, then it receives a subsidy from the state budget or the ministry's funds that decreases from year to year in size for a set period of time. At the same time, measures are being taken to overcome unprofitability and ensure the profitable operation of the enterprise. The increase in revenue is achieved by increasing the volume of marketable products and improving its quality, and reducing production costs - by increasing its efficiency, improving equipment, technology and organization of production, observing the economy mode. If this goal is not achieved within the specified period, then the question of terminating the activity of the enterprise may be raised.
A further development of the principle of self-sufficiency is self-financing, under which the enterprise covers from its own sources all its costs not only for simple, but also for expanded reproduction.
Table 13. Self-sufficiency and self-financing of the enterprise
According to the table, we can conclude that the level of profitability in 2009 decreased significantly compared to the previous year and is 1%. The balance sheet profit of the enterprise decreased by 3341 tr., more than half of the balance sheet profit of 2008. And the production costs have increased. This means that the company sells products at a lower price than it spent on the production of these products. Since the level of profitability of the enterprise is 1%, it means that it follows the path of self-sufficiency. The enterprise has insufficient funds for the development of expanded reproduction, so production is carried out in the traditional way.
Conclusions and offers
In this course work, indicators of the economic efficiency of agricultural production as a whole by economy, by industry and by type of product, as well as indicators of the efficiency of the use of available resources, were determined.
The enterprise CJSC "Pakhomovskiy" has a total area of 8890 hectares, including 7687 hectares of agricultural land. The specialization of the economy is average, dairy and meat direction with developed grain production. For a comprehensive characterization of the economic efficiency of agricultural production in the course work, indicators of the efficiency of the use of land resources, labor resources, fixed and working capital were determined. To assess the efficiency of land use, the following indicators were determined: crop yields; the output of gross output per 100 hectares of agricultural land as a whole by economy and by industry; profit per 100 hectares of agricultural land. Grain yield in 2009 amounted to 18.6 q/ha, there was a decrease by 4.3 q/ha due to a decrease in the area of agricultural land. The output of gross output at current prices amounted to 30843 tr. Profit per 100 hectares of agricultural land in 2009 amounted to 9.4 tr/ha. This is less than last year. Analyzing these indicators, we see that the use of land resources leaves much to be desired. To increase the use of land resources, it is necessary to: use intensive technologies for growing crops; the use of more productive zoned varieties; improving the structure of crops; carrying out all field work in the optimal time; improvement of labor organization; farming cultures, etc. The efficiency of the use of fixed assets characterizes the return on assets and capital intensity. The indicators of the efficiency of the use of fixed assets tend to increase in general. Return on assets in 2009 amounted to 0.31 rubles. and compared with 2008 increased by 0.07 rubles. The efficiency of the use of working capital characterizes the turnover ratio, in the reporting year it amounted to 1.04. The efficiency of the use of fixed and working capital characterizes the rate of return and the output of gross output. The rate of return in 2009 was 0.7%, and the gross output amounted to 30,843 tr. In general, current and fixed assets began to be used more efficiently. The efficiency of the use of fixed and working capital depends on the prevailing proportions between fixed and material working capital, so it is important to increase production capacity, and above all, to achieve proportions in their composition. To assess the effectiveness of the use of labor resources in the course work, labor productivity was analyzed. This indicator was calculated for the economy as a whole and for industries. On the whole, in 2009, labor productivity at the enterprise amounted to 96,405 rubles / hour, which is 11,973 rubles / hour. more than the previous year. Labor productivity in grain production decreased to 1.2 centners per hour. In dairy production, labor productivity remained unchanged and amounted to 0.4 centners per hour. In general, labor resources began to be used more efficiently. There are a fairly large number of ways in which a company can earn profit and subsequently turn it into money. And for each method, the most important factor is the cost factor, i.e. those real costs that an enterprise must incur in the course of its activities aimed at making a profit. If an enterprise does not pay due attention to costs, they begin to behave unpredictably, as a result of which the amount of profit naturally decreases and often becomes negative, i.e. activity begins to incur losses. The method of reducing production costs is the use of cheaper raw materials, as a rule, this is the replacement of imported raw materials with domestic ones. At the same time, in order to maintain quality at the proper level, special technologies to improve the quality of domestic raw materials. One of the main growths in labor productivity is to accelerate the transition to comprehensive mechanization and automation of production processes, as well as to increase the intensity of labor, to observe labor discipline, and to introduce the achievements of the scientific and technical process. To increase the economic efficiency of agricultural production, it is necessary to increase the volume of agricultural production while reducing the cost of producing a unit of output. The decisive condition for cost reduction is continuous technical progress. The introduction of new technology, the comprehensive mechanization and automation of production processes, the improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.
Bibliography
1. Civil Code of the Russian Federation.
2. Comprehensive economic analysis of economic activity D.V. Lysenko. M.: INFRA - M, 2008.
3. Analysis of economic activity of agricultural enterprises / A.V. Fudin. Moscow: Agropromizdat - 1991.
4. Economics of agriculture / E.P. Bryansk. M.: Agropromizdat - 1985.
5. Economics of agriculture / N.Ya. Kovalenko. M.: Tandem - 1999.
6. Annual reports of the enterprise CJSC "Pakhomovskiy" for 2008-2009.
2.1 Calculation of performance indicators of an agricultural enterprise
To characterize the economic efficiency of agricultural production, a system of natural and cost indicators is used. Natural performance indicators are crop yields and animal productivity. In-kind indicators are the basis for calculating cost indicators: profit, profitability, cost, gross and marketable output, etc.
Table 1 Economic indicators agricultural enterprise
Profit is the financial result of the enterprise and is determined by the formula:
P \u003d 348,948 - 208,800 \u003d 140,148 (thousand rubles)
Where B - sales revenue;
C is the cost of goods sold.
Capital ratio is the ratio of the average annual cost of fixed assets per unit of agricultural area. It is determined by the formula:
F about \u003d F cf / S s / x
F vol \u003d 8 109 / 5 850 \u003d 1.39 (thousand rubles / ha)
where F about -- capital security of enterprises, rub.;
F cf. -- average annual cost of fixed assets, rub.;
The capital-labor ratio is defined as the ratio of the value of fixed assets to the number of workers in the enterprise.
Fv \u003d Fsr / H
Fv \u003d 230,500 / 670 \u003d 344.03 (thousand rubles / person)
H - number.
The power-to-weight ratio of labor is the power energy resources per one average annual employee, hp
Ev \u003d M / Chppp
Ev \u003d 8 109 / 670 \u003d 12.1 hp / h.
H - number.
Energy supply - is defined as the ratio of the power of energy resources to the area of agricultural land, h.p. per 100 ha.
Eo \u003d M / S s / x * 100
Eo \u003d 8 109 / 5 850 * 100 \u003d 138.62 hp / 100 ha
where M is the power of energy resources;
S with / x -- the area of agricultural land, ha.
Return on assets is an indicator of the output of products produced for one ruble of the cost of fixed assets. production assets and is determined by the formula:
Fo \u003d 298869/230 500 \u003d 1.3 (r / r.)
where V is the volume of output;
Fsr - the average annual cost of fixed assets.
The profitability of fixed assets characterizes the amount of profit attributable to 1 ruble of funds and is determined by the formula:
P \u003d 140148 / 230 500 \u003d 0.61 (r / r.)
where Фср - the average annual cost of fixed assets;
P - profit;
Labor productivity characterizes its efficiency and shows the value of output per employee. In value terms, it is determined by the formula:
Fri = 298869 / Chppp
Fri = 298869 / 670 = 446.07 (rubles / person)
where TP - commercial products;
Chppp - number.
The average annual salary is calculated by the formula:
ZP \u003d Ftr / Chppp
ZP \u003d 20,000 / 670 \u003d 29.85 (thousand rubles)
where Ftr - Wage Fund;
Chppp - number.
Profitability - an indicator of production efficiency and shows the profitability, expressed as a percentage or coefficients.
a) Product profitability:
P \u003d 140148/208 800 * 100% \u003d 0.67%
Where P - profit;
C - cost.
b) Profitability of sales:
R \u003d P / VR * 100
P \u003d 140 148/348 948 * 100 \u003d 40.16%
where P - profit;
VR - revenue.
Table 2 presents the results of calculating the performance indicators of the enterprise.
Table 2 Performance indicators of the enterprise
|
Economic indicators |
Indicator value |
|
|
Sales profit |
RUB 140,148 thousand |
|
|
Funding |
1.39 thousand rubles |
|
|
capital-labor ratio |
344.03 thousand rubles per hour |
|
|
Power supply of labor |
||
|
Energy supply |
138.62 hp/100ha |
|
|
return on assets |
||
|
return on investment |
||
|
Average annual labor productivity |
RUB 446.07/person |
|
|
Average annual salary |
29.85 thousand rubles |
|
|
Product profitability |
||
|
Profitability of sales |
In general, the economy received a profit in the amount of 140,148 thousand rubles. The level of product profitability amounted to 0.67%, which is almost equal to the return on investment, which is one of the main performance indicators. And the return on sales has a more significant ratio, at least 40%, which is a good indicator. With this indicator, it is quite possible to cover the main costs and make a profit.
Analysis of the financial results of the enterprise from the sale of crop products on the example of CJSC "Plemzavod-Yubileiny of the Ishimsky district"
The main sources of increasing crop production are: - increase in productivity; - expansion of sown areas due to more complete land use; - preventing the death of crops in the process of economic...
Land use SPK "Voskresensky"
The economic efficiency of land use in agriculture is determined by a system of indicators: the productivity of the main crops, the unit cost of production ...
The main problems of organizing the production of dairy cattle products
The production capacity of an enterprise is the maximum possible output of products in a certain range and assortment, or the maximum possible volume of processing of raw materials during the year with the most rational use of tools ...
Increasing the efficiency of livestock products
Improving the efficiency of livestock production
Production efficiency is a general economic category with permanent main factors for its increase and uniform forms of social accounting. Therefore, for the comparability of the analysis data, to identify the magnitude of the absolute effect ...
Development of science-based technology for the cultivation of peas in the conditions of the Yukamensky district of the Udmurt Republic
Table 17 - Main indicators of energy assessment of crop cultivation technology Indicator Value 1 2 1. Total energy spent, GJ / ha 36.1 2. Productivity of the main product, t / ha 3.8 3 ...
Development of science-based technology for the cultivation of red clover in the conditions of the Glazovsky district of the Udmurt Republic
Table 17 - Main indicators of energy assessment of crop cultivation technology Indicator Value 1 2 1. Total energy spent, MJ / ha 11562.3 2. Productivity of the main product, t / ha 0.4 3 ...
Calculation of technological indicators of the work of a pig-breeding complex with a capacity of 21 thousand heads of fattening young pigs with a completed herd turnover
The reason for the large chicking of queens in a number of farms is the still not obsolete practice of keeping them in preparation for insemination in large groups in a common pigsty, along with animals of other groups ...
Reserves Increasing the economic efficiency of cattle breeding SPK Rassokhinskiy
Statistical analysis of agriculture
Improving the efficiency of agricultural production is one of the urgent problems...
Technologies and technical support for crop production
Economic efficiency of the use of modern equipment and technology for the cultivation of agricultural crops in the structural unit
The initial data for calculating the indicators of the use of MTP are given in Table 3. Table 3 Initial indicators of the machine and tractor fleet Economic indicators The value of the indicator The average annual number of conditional tractors is 25 pieces ...
Economic efficiency of potato production on the example of SPK "Kushliki"
Production efficiency is an indicator of the activity of production in the distribution and processing of resources in order to produce goods ...
Efficiency of livestock production
Production efficiency is a general economic category with permanent main factors for its increase and uniform forms of social accounting. Therefore, for comparability of the analysis data...
ASSESSMENT OF THE EFFICIENCY OF THE WORK OF AGRICULTURAL ORGANIZATION
G. A. NOVOSELTSEVA
This article discusses the issues of assessing the effectiveness of an agricultural organization. The main features inherent in the production and financial activities agricultural enterprises. A system of indicators is proposed for assessing the activities of the company's management and for the heads of production sites. The use of such an indicator as the calculation of the balance of free cash is justified.
The proposed indicator is calculated according to the financial statements of the company and has wide range applications. When calculating the balance of free cash, the company's cash at the beginning of the year, accounts receivable, planned proceeds from the sale of balances are taken into account finished products minus current year liabilities (seasonal and investment loans).
To assess the activities of individual structural divisions, it is proposed to use the amount of profit received from the activities of each division. The article provides an algorithm for calculating the profit of individual production sites in an agricultural organization.
Key words: motivation system, efficiency, profit, profitability, free cash balance.
Enterprise performance indicators can be used in several ways:
To assess the development of the company from the point of view of the investor (owner) in order to determine the effectiveness of investments and the prospects for the development of the organization;
To evaluate the work of the company's management and build a system of motivation.
The first direction of assessment is theoretically more researched and developed, and the second type of assessment is currently under study.
The problem of external control of the activities of management and evaluation of its activities is important for any enterprise. To date, the most commonly used indicators are company profit (and its types, EBITDA is often used), profitability of products, activities or profitability of individual assets.
But this calculated indicators which do not always reliably reflect the results of the company's management.
For an agricultural enterprise, a correct assessment of the work of management is necessary to a greater extent than for other industries, since the final result of the work largely depends on professional competencies.
When choosing performance indicators, it is necessary to take into account the features of agricultural production, among which the following can be distinguished.
1. Long production cycle. So, for example, by winter wheat- production cycle (taking into account the processing of vapors) - is 15 months, for milk, taking into account feed own production, introduction to the main herd of young animals of large cattle- up to 3 years.
2. The capital intensity of the industry and the constant need to upgrade fixed assets. The average service life of agricultural machinery is 5-7 years. For the cultivation of an area of 1000 hectares, as calculations show, agricultural machinery is required in the amount of 25-30 million rubles. Therefore, for the processing of 1000 hectares, it is necessary to purchase equipment in the amount of about 5 million rubles annually.
3. High credit burden. State support for agricultural producers is expressed in subsidizing part of the interest rate on investment and current loans. Until 2013, the effective interest rate was 1.5-2%, since 2013, after the adoption of the new State program to support agricultural enterprises for the period 2013-2020, the effective interest rate increased to 4.5-6%. Low effective interest rates on loans allow
allow enterprises to have a high credit burden and 60-80% through loans to invest and form working capital.
4. Making a profit of an agricultural organization does not always lead to the appearance of free cash. For example, an enterprise has a profit for the reporting year, but no free cash, since the cash was used to repay an investment loan received several years ago. And another situation is also possible, funds are spent on growing feed in the current year, and the proceeds and, accordingly, the cost of sales will be reflected in the reporting of the next year.
5. In Russian standards accounting there is no such indicator as "biological assets" that exists in IFRS. The balance of unsold products is reflected in current assets at cost and do not participate in the formation of the financial result. Therefore, it is practically impossible to compare revenue by years and calculate the dynamics indicators due to the incompatibility of indicators. This is due to the fact that the products of the reporting year, due to changes in market conditions, can be sold both in the current and next year, and the reporting of the current year will reflect the sale of only part of the harvest, but in another year the sale of two harvests may be reflected: the next year and the sale of carry-over balances of the current year.
6. Production results are largely determined by the quality of work performed. In agriculture, a lot depends on the conscientious performance of their duties by all employees of the organization. You can spend money on buying seeds and applying fertilizers, but if the machine operator violated the sowing technology, then the costs will not lead to income and will be attributed to the company's losses. Therefore, for agricultural enterprises, a motivation system is very important, which would encourage employees to accurately implement agrotechnical measures and was interconnected with the final result of the enterprise.
When determining performance indicators, it is also necessary to take into account organizational changes occurring in agriculture. Currently, enterprises are being consolidated, vertically integrated holdings are being created (combining processes from growing products to
processing), or there is a merger of land, and a growing number of enterprises in the processing of which are significant areas of land - 10 or more thousand hectares.
The management of such companies has at least a two-level organizational structure:
Company management (Director and his deputies, financial services, marketing department, etc.);
Heads of individual production sites.
Therefore, performance evaluation indicators should be separate for the company's management and for the heads of individual sections.
For the management of the company, you can use such an indicator as “the balance of cash free from obligations at the end of the reporting year” and the change in this indicator for the reporting period.
Under the balance of free cash means the organization's funds at the end of the reporting period, free from obligations. It includes cash on the account, cash placed on deposit, receivables, the balance of finished products at the selling price, minus accounts payable, debt on the current loan, part of the investment loan to be repaid next year.
Consider the calculation of the proposed indicator on the example of the conditional enterprise "Alpha".
The company's balance sheet is presented in table 1.
The financial result of the activity is shown in table 2.
Table 2 shows the specifics of the reporting of an agricultural organization. At first glance, the company has significantly increased the volume of sales. But this does not indicate an increase in the volume of production, and may be due, as indicated above, to uneven sales of products over periods. Therefore, the company's profit indicator cannot be used to assess the activities of management, since the company may have a balance of products that are grown in the current year, and the financial result from the sale of which will be reflected only in the next year. In this case, the financial result can be both positive and negative.
The presence of profit indicates the possibility of paying dividends to business participants and the possibility of paying bonuses to the company's management. But this may be an economically wrong decision, since the movement of money
funds and the accrued financial result according to Calculate according to the conditional example
periods in an agricultural organization, the rates of unobligated cash can vary significantly. funds (Table 3).
Table 1
Alfa balance sheet (thousand rubles)
Non-current assets 170,054 189,338 225,050
current assets
Materials 6,609 5,951 6,677
WIP 28,705 29,587 26,316
Finished products 19,300 16,712 4,757
Cash 13,623 40,397 55,196
Other assets 3 13 83
Total current assets 68,240 93,136 94,071
Total asset 238 294 282 474 319 121
Capital and reserves
Authorized capital 160,000 160,000 160,000
Retained earnings (loss) 14,282 29,553 52,671
Total equity and reserves 174,282 189,553 212,671
Long-term loans 40,294 53,877 81,940
Short-term liabilities
Short-term loans 23,159 38,526 22,561
Accounts payable 559 518 1,949
Total current liabilities 23,718 39,044 24,510
Total liabilities 238 294 282 474 319 121
table 2
Financial result of activity of Alfa company (thousand rubles)
2010 2011 2012
Revenue 63,735 80,699 121,950
Costs 44,352 65,428 98,832
Profit 19,383 15,271 23,118
Table 3
Calculation of non-obligated funds for Alfa Company (thousand rubles)
01.01.2011 01.01.2012 01.01.2013
Accounts receivable 0 476 1 042
Balance of finished products (at the selling price) 16,387 18,383 5,233
Arrears on payment of current loans at the end of the current year -23,159 -38,526 -22,561
Average annual debt on payment of investment loans -8,059 -10,775 -16,388
Unobligated cash balance -1,208 9,955 22,522
The above calculation shows that it does not come from profit. According to the results of 2011, the management of the company for the presence of profit, according to the results of 2010, the enterprise earned 9955 + 1208 = 11163 thousand rubles. there are no funds for making cash payments, according to the results of 2012 - 12,567 thousand rubles.
rubles, which in fact can be considered as sources of increasing own working capital or sources of payment of dividends and bonuses.
This indicator has a number of significant positive characteristics:
It is objective and does not depend on the accounting principles laid down in the accounting policy of the organization;
Business owners and management of the organization are equally interested in increasing this indicator.
The proposed indicator can be widely used to analyze the financial and economic activities of an enterprise:
1) it can be used to determine the amount of annual bonuses for the management of the enterprise and plan dividend payments;
2) according to the calculated indicator, it is possible to determine the funds that can be directed to investments;
3) the calculated indicator, if it has a negative value, indicates the need to replenish its own working capital.
To select a performance evaluation indicator for the managers of individual production areas, the following should be taken into account.
1. The head of the production site cannot influence the selling price of products, because the price is determined mainly external factors. The influence can be relative and is expressed in the impact on the quality of products: for example, on the class of grain, grade of milk.
2. In agriculture, the cost of production is closely related to productivity, since it is calculated per unit of production, which is obtained not from a certain amount of feedstock, but is obtained from a certain physical object (grain - from one hectare of land or milk - from one head of a forage cow) .
Therefore, the main indicator for evaluating the activities of the head of the unit can be the implementation of the production plan while minimizing the cost per unit of output. In this case, the integral indicator is the profit received by each production site. When calculating profits, it must be taken into account that the final price of products is influenced by the management of the entire company, since it is at this level that the issue of the time of sale of products is decided. Production manager
plot can affect the price, only through quality characteristics products. Therefore, to determine the profit received by each site, you can use the price level prevailing in the market at the time of harvest or at a later date (October 1 or November 1 of the current year.)
For each production site, it is easy to determine the direct costs and overhead costs associated with the activity of the site.
To determine the production cost in crop production, analytical accounting can be organized for the following items:
Direct costs:
Commodity-material assets used up in the production of products (seeds, fuels and lubricants, fertilizers, plant protection products);
Salary and deductions for social insurance for workers directly involved in production (machine operators, workers employed in sowing and harvesting);
Depreciation of fixed assets.
General production costs:
The cost of repair and maintenance of agricultural machinery;
Wages of site employees not included in direct costs;
Taxes (tax on land, property, transport tax) on land and property of the site;
Other costs.
General business costs are charged to the plot in proportion to the area cultivated by the production site and then, together with general production costs, can be divided by crops also in proportion to the area occupied by each crop.
Separately, the question arises of including interest on loans in the calculation of the cost of production and accounting for subsidies received to reimburse part of the cost of paying interest on loans. In the financial statements, interest is shown as part of non-operating expenses and are not taken into account when forming the unit cost of production. But for evaluating the activities of the unit, this type of expense is important, since it makes up from 5 to 15% in the cost structure. It seems appropriate to include in the composition of overhead costs in management accounting the planned difference between the accrued interest and the estimated amount of subsidies.
So, to evaluate the activities of an agricultural organization, you can use the following system of indicators:
For the management of the company, it is proposed to calculate the annual change in the balance of free cash;
For the heads of production departments (sections), the indicator of profit received from each section.
The use of the proposed indicators for assessing the activities of an agricultural organization will increase the accuracy of assessing the activities of the company's management, build a system of motivation, and determine the directions for using the profits received.
Literature
1. Business audit. Practice and problems of development: monograph / R. P. Bulyga, M. V. Melnik; ed. R. P. Bulygi. M., 2013.
ESTIMATION OF EFFECTIVE WORK OF AGRICULTURAL ORGANIZATION
G. A. Novoseltseva
In this article questions of an assessment of efficiency of activity of the agricultural organization are considered. The main features inherent in production and financial activity of agricultural enterprises are given. The system of indicators for estimation of activity of the management of the company and for heads of production sites is offered. Application of such indicator as calculation of the rest of free money is proved.
The offered indicator is calculated according to the financial statements of the company and has a wide range of application. At calculation of the rest of free money funds of the company which it has for the beginning of year, receivables, planned proceeds from sales of the remains of finished goods, minus obligations of the current year (the seasonal and investment credits) are considered.
For estimation of activity of separate structural divisions it is offered to use the size of the profit got from activity of each division. In article the algorithm of calculation of profit of separate production sites in the agricultural organization is given.
Key words: motivation system, efficiency, profit, profitability, rest of free money.
Introduction
Economic efficiency - effectiveness economic system, expressed in relation to the useful end results of its functioning to the resources expended. It is considered economically efficient to consider such a method of production in which the enterprise cannot increase output without increasing the cost of resources and at the same time cannot provide the same output using a smaller amount of resources of one type and without increasing the cost of other resources. The efficiency of the enterprise is characterized by the production of goods or services at the lowest cost. It is expressed in its ability to produce the maximum amount of products of acceptable quality at minimal cost and sell these products at the lowest cost. The economic efficiency of an enterprise, in contrast to its technical efficiency, depends on how well its products meet market requirements and consumer demands.
Efficiency of agricultural production - the effectiveness of the financial and economic activities of an economic entity in agriculture, the ability to achieve high levels of productivity, efficiency, profitability, product quality. The criterion of this type of efficiency is the maximum receipt of agricultural products at the lowest cost of living and materialized labor. The efficiency of agricultural production is measured using a system of indicators: labor productivity, capital productivity, cost, profitability, crop yields, etc.
The purpose of this control work- consider the indicators of economic efficiency of an agricultural enterprise on the example of CJSC "Agrocomplex Mayak".
1. Brief natural and economic characteristics of the enterprise
A joint stock company is an organization created on the basis of a voluntary agreement between legal and individuals who have pooled their funds by issuing shares and have the goal of meeting social needs and changing profits.
The Company carries out any types of economic activity and has complete economic independence. It is legal entity, has a trade name, a registered trade mark and a seal.
A closed joint stock company is a company whose shares can be transferred from one person to another only with the consent of the majority of shareholders' votes. At education joint-stock company the constituent assembly of all future shareholders is going to. At this meeting, a memorandum of association(minutes of the founding meeting), which indicates the contribution of each member of the joint-stock company. At the same meeting, an application for registration of this company is drawn up.
CJSC "Agrocomplex Mayak" is located in the south of the Tyumen region in the north-eastern part of the Kazan region, 15 km from the regional center of the river settlement. Kazanskoye, 35 km from the railway station of Ishim and 350 km from the regional center of Tyumen The main paved highway Ishim-Petropavlovsk runs 2 km from Agrocomplex Mayak CJSC. The main points of delivery of products are r.p. Kazan and Ishim.
The road network in the region is well developed. The climate is sharply continental, severe winters and hot summers. The annual rainfall is 306-315 mm. About 75-80% of the total annual precipitation falls as rain in summer and only 20-25% in winter as snow.
It is believed that if for each month (in summer) 50-60 mm of precipitation falls, then the summer is quite humid, favorable for the growth of agricultural plants and obtaining high yields. If the precipitation is less than 30 mm per month, then the summer is dry and the harvest may be low. In the zone, 2-3 times in 10 years, there is a decrease in temperature in the soil to 5-6 C, when the soil is not covered with snow, which often leads to the death of crops of winter and partially perennial grasses.
The duration of the frost-free period is 110-120 days. Groundwater was formed on the territory of the farm as a result of irrigation. To reduce groundwater, a drainage was built with a mechanical drainage of drainage runoff into the existing collector K - 17. After that, the depth of the groundwater level began to vary from 1 m in the canal zones to 2 m and lower in the rest of the territory. On rainfed lands, the groundwater level is in the range of 3-5 m. According to the chemical composition, groundwater is quite fresh. The waters of bottom sediments are mainly of sulfate - chloride-hydrocarbon composition, with a dry residue of 0.9 - 3.0 g / l.
The composition, size and structure of land will be considered in Table 1.
1. 1 Composition, size and structure of land
Table 1
Types of agricultural land | Area, ha for 2009 | Structure, % | |
Total agricultural land | |||
Of which: arable land | |||
hayfields | |||
pastures | |||
woodlands | |||
Tree and shrub plants | |||
Other lands |
Based on the data in Table 1, we can conclude that the share of agricultural land in the total land area is 100%. Of these, arable land occupies 65%, which indicates a high plowing and high level intensity of land use. Pastures occupy 21% of the land area. The existing structure of land in CJSC "Agrocomplex Mayak" is a condition for the development of crop and livestock sectors in the economy.
The area of agricultural land is 245 hectares lower than the regional indicators, the area of arable land in the farm is more than the average for the region by 648 hectares.
Imagine the size of the enterprise CJSC "Agrocomplex Mayak".
1. 2 Enterprise size
table 2
indicators | GO form number | Deviation, -, + | |||
1. Proceeds from the sale of products - total, tr. | |||||
2. Average annual cost of fixed production assets, tr. | |||||
3. Average number of employees, pers. | |||||
4. Number of conditional reference tractors, pcs. | |||||
5. Number of livestock, heads: | |||||
6.Area of agricultural land, ha Including: arable land |
Consequently, in terms of the size of CJSC Agrocomplex Mayak, in some indicators it exceeds the regional indicators (in 2008), and in 2009 the indicators are lower than the average for the region.
Deviations from the average district data in most of the main indicators characterizing the size of the enterprise are insignificant, which confirms the typicality of Agrocomplex Mayak CJSC in comparison with other enterprises of the district.
Considering the indicators given in the table, we can conclude that the proceeds from the sale of products in 2009 amounted to 150325 thousand rubles, which is 8387 less than in 2008. The average annual number of employees employed in agricultural production decreased by 34 people. The provision of the economy with tractors decreased in 2009 by 24 and turned out to be lower than the district indicators by 0.26 units (by 44%). Increase in the value of fixed assets of the main activity by 10180 tr. associated with the renewal of fixed assets. During 2008-2009. the area of agricultural land did not remain unchanged - it increased by 166 hectares. Increased during the study period at the enterprise livestock sector: the number of cattle increased by 45 heads. According to all the above indicators, CJSC "Agrocomplex Mayak" can be attributed to the number of large agricultural enterprises in the region.
Consider the availability of fixed assets in table 3.
1.3 Provision of fixed assets
Table 3
Indicators | Units | |||
1. Average annual cost of fixed assets | ||||
2.Total power capacity | ||||
3. Average annual number of workers | ||||
4.Fund security | ||||
5. Capital-labor ratio | ||||
6. Energy supply | ||||
7. Power supply |
The information in the table shows that in 2009 the technical condition of fixed assets at the enterprise improved somewhat due to their more intensive renewal.
CJSC Agrocomplex Mayak does not renovate fixed assets through new construction. CJSC "Agrocomplex Mayak" is characterized by the renewal of fixed assets, mainly due to the replacement of old, worn-out ones, which leads to the accumulation of obsolete equipment and hinders the growth of the economic efficiency of fixed assets.
The factor of increasing labor productivity is the power supply. Its level in 2009 exceeded the regional average by 4 hp/person, while the cost of machinery and equipment per worker did not change.
In general, this farm is advanced in the region, although the cost of its fixed assets is lower than the average for the region.
Consider the availability of working capital in CJSC Agrocomplex Mayak. Understanding the behavior of current assets is key in evaluating the performance of an enterprise. The term "working capital" is defined as "cash and other funds or resources that are expected to be either converted into money, sold or consumed during the normal operating cycle". The results of the analysis showed that the vast majority of agricultural enterprises in the Tyumen region and Ishim district, in particular, are in an extremely difficult financial situation. About 63% of enterprises completely lost their own working capital and had negative values. In almost one third of farms, the degree of provision with own working capital did not exceed 75% of the total amount of current assets. The lack of working capital dramatically increases production costs, making agricultural products not only competitive, but simply unprofitable. The provision of enterprises with working capital, which not only allows production to function normally, but also provides the possibility of paying off obligations, is now acquiring a special role.
Consider the availability of working capital in CJSC "Agrocomplex Mayak" in table 4.
1.4 Working capital supply
Table 4
The average annual cost of working capital in 2009 increased by 11,480 thousand rubles. The amount of revenue at the same time decreased by 8387 tr. The turnover ratio is an indicator that characterizes the rate of turnover of funds or liabilities. This indicator characterizes business activity enterprises, the efficiency of resource use relative to the revenue received. The turnover ratio is an indicator of the efficiency of the use of working capital. In CJSC "Agrocomplex Mayak" the turnover ratio in 2009 was 1.4, there was an increase of 0.1. At the same time, the duration of 1 turnover more than doubled (from 289.7 to 640.4 days).
Next, consider the situation in CJSC "Agrocomplex Mayak" in relation to labor resources. Under labor resources understand the economically active, able-bodied population with physical and spiritual abilities to participate in labor activity. Thus, labor resources characterize the size of the able-bodied population. The labor force, in relation to the enterprise, is the totality of the physical and mental abilities of the individuals included in its staff. Growth in agricultural production can be achieved either by increasing the amount of inputs used, or by rational use labor resources. The main economic category that characterizes the efficiency of the use of labor resources is labor productivity. It expresses the relationship between the volume of production and labor costs. When determining the return of labor resources, the change in output and the number of those who took part in production is studied, and the number of workers is compared with the spent working time.
The main indicator of the return of labor resources is the output of gross output per one average annual worker. For comparability of this indicator over the years and between the farms of the country, gross output is expressed in comparable prices.
The return of labor resources also depends on the level of use of the stock of labor, defined as the ratio of the physical costs of man-hours to the annual fund of working time.
The volume and timeliness of all work, the degree of use of equipment, machines, mechanisms and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.
1.5 Availability of labor resources and labor productivity in general for the enterprise and in individual sectors of agricultural production
Table 5
Indicators | Units | |||
1. Average annual number of employees | ||||
2. Worked man/hour | ||||
3. Normative fund of working time of the entire team | ||||
4. Working time utilization rate | ||||
5.Produced gross output at current prices | ||||
6. Labor productivity in general for the enterprise: For 1 employee For 1 person/hour | ||||
7. Gross grain harvest | ||||
8. Worked people / hour in grain production | ||||
9. Labor productivity in grain production | ||||
10. Labor intensity in grain production | ||||
11. Worked people / hour in dairy production | ||||
12. Gross milk yield | ||||
13. Labor productivity in dairy production | ||||
14. Labor intensity in dairy production | ||||
15. Gross cattle growth | ||||
16. Worked man/hour in beef cattle breeding | ||||
17. Labor productivity in beef cattle breeding | ||||
18. Labor intensity in beef cattle breeding |
The rational use of labor resources makes it possible to increase the production of gross output, which means it contributes to the growth of labor productivity. Saving labor time means reducing labor costs per unit of output.
An analysis of the availability and use of labor resources in Agrocomplex Mayak CJSC shows a downward trend in the number of employees both in the economy as a whole (by 34 people) and in animal husbandry in particular. This is associated with an increase in the load per worker on agricultural land from 16.9 ha to 17.9 ha, and on arable land from 12.3 ha to 13.2 ha.
The decrease in the number of employees, however, led to an increase in the normative fund of working hours in 2009 by 21.6 h/h. The use of the working time fund in 2009 was not efficient enough and amounted to 72.1%.
The main losses of working time in the economy are caused by insufficient use of production capacities, poor quality and untimely performance of work, and a lack of interest in the final results.
Failure to meet production standards is associated with loss of working time, violations of labor discipline, poor use of advanced technologies, forms of organization and remuneration.
1. 6 Enterprise specialization
Specialization in agriculture is understood as the predominant production of certain types of products in an enterprise, district, region, zone. The main indicator of the enterprise's specialization is the structure of the cost of marketable products (cash proceeds), which makes it possible to determine the place of each industry in the system of social division of labor. Additional indicators can be: the structure of sown areas, livestock, fixed assets, labor costs and others. Specialization is closely related to the concentration of production (concentration of means of production, labor and output in one enterprise or industry).
On-farm specialization is the social division of labor within economic units that specialize in the production of one or more types of products, taking into account the available production resources. Specialization determines the production direction of the economy, which is determined by the main or main industries. Production direction enterprises are established according to the structure of commercial products. The necessary data to determine the specialization of CJSC "Agrocomplex Mayak", as well as data on the size and structure of commercial products in CJSC "Agrocomplex Mayak" are shown in Table 6.
Table 6 - The size and structure of the commercial output of the enterprise (in actual selling prices)
Product type | Revenue, tr. | Structure, % | |
Cereals and legumes | |||
Incl. wheat | |||
Grade 3 wheat | |||
Pome and stone fruits | |||
Other crop products | |||
Crop products of own production, sold in processed form | |||
Processing cost | |||
Total crop production | |||
Cattle in live weight | |||
Horses in live weight | |||
Whole milk | |||
Livestock products of own production, sold in processed form | |||
Processing cost | |||
Meat and meat products of cattle | |||
Total livestock |
Analyzing the structure of the enterprise's commercial products, it can be concluded that this enterprise has a grain and dairy direction and a developed base for processing raw materials, since crop products sold in processed form, grain and milk prevailed in the structure of cash receipts for 2 years. It should also be noted that in 2009 there was an increase in the share of crop production sold in processed form by 9.9%, an increase in the share of grain by 1.9%.
The specialization of this farm is typical for many farms in this zone and is due to suitable natural and climatic conditions and demand for manufactured products.
The size of the enterprise, the size of production and specialization are largely influenced by the availability of the enterprise with production resources, i.e. fixed and working capital and labor force per unit area. The production indicators of the development of the enterprise CJSC "Agrocomplex Mayak" are presented in table.7
1. 7 Production indicators of the enterprise development
Table 7
Analyzing the data in the table, we can conclude that with an increase in the area under grain crops due to the plowing of previously unused territories, the gross grain harvest was increased by 64419 centners, which contributed to an increase in grain yield by 4 centners per hectare. However, with an increase in the number of dairy cattle by 376 heads, with a gross milk yield of 15700 centners in 2009, milk yield per cow decreased by 6.2 kg. The proceeds from the sale is the main income of the enterprise, the main source of its cash receipts, reflects the results of the production and economic activities of the enterprise for a certain period of time. The calculation of profit from the sale of a unit of production will be discussed in the next chapter.
2. Main part
2.1 Calculationprofit from the sale of a unit of production
Profit in a market economy is a reward for such a specific factor as entrepreneurship. Profit is usually defined as the difference between gross income and gross costs. Profit is generated as a result of the sale of products. Its value is determined by the difference between the income received from the sale of products and the costs (costs) for its production and sale. total weight the profit received depends, on the one hand, on the volume of sales and the level of prices set for products, and on the other hand, on how much the level of production costs corresponds to social necessary costs. Consider the calculation of profit from the sale of a unit of production in CJSC "Agrocomplex Mayak" in table 8.
Table 8
In 2009 CJSC "Agrocomplex Mayak" sold grain for 28,058 thousand rubles at a total cost of 41,051, milk sold 95,742 centners for the amount of 107,570 thousand rubles. Complete production cost is the total amount of direct and indirect costs of producing goods or services. The full (commercial) cost includes the full production cost, as well as the amount of non-manufacturing (commercial) expenses.
2.2 Influence of distribution costs on the level of profitability
Distribution costs are costs directly related to the process of buying and selling goods; include transportation costs, costs for transshipment of cargo, its processing, storage. When planning distribution costs, it is important to analyze their composition and structure.
Table 9
The cost price is the financial costs of the enterprise aimed at servicing the current expenses for the production and sale of goods and services. Cost includes materials, overheads, energy, wages, depreciation, etc. According to the current legislation of the Russian Federation, the cost is taken into account when determining taxable income.
The main goal of cost planning is to identify and use the available reserves to reduce production costs and increase on-farm savings in order to increase the profitability of the enterprise. By reducing production costs as a result of saving past and living labor, industry achieves, along with the growth of accumulations, an increase in the volume of output. Cost plans should be based on progressive standards for labor costs, equipment use, consumption of raw materials, materials, fuel and energy, taking into account the best practices of other enterprises. Only with scientifically organized cost rationing is it possible to identify and use the reserves for further reducing the cost of production.
In 2009, the cost of grain in CJSC Agrocomplex Mayak was 41,051 rubles. In milk production, the production cost amounted to 99,490 rubles. The decisive condition for cost reduction is continuous technical progress. The introduction of new technology, the comprehensive mechanization and automation of production processes, the improvement of technology, the introduction of progressive types of materials can significantly reduce the cost of production.
A serious reserve for reducing the cost of production is the expansion of specialization and cooperation.
Reducing the cost of production is ensured primarily by increasing labor productivity. With the growth of labor productivity, labor costs per unit of output are reduced, and, consequently, the share of wages in the cost structure also decreases.
2.3 Profitability of production of the main types of products of the enterprise
To assess the effectiveness and economic feasibility of the enterprise's activities, it is not enough just to determine the absolute indicators. A more objective picture can be obtained with the help of profitability indicators. Profitability indicators are relative characteristics of the financial results and performance of the enterprise.
The term profitability comes from rent, which literally means income. Thus, the term profitability in the broad sense of the word means profitability, profitability.
The profitability of all sold products is calculated in the same way as the ratio of profit from the sale of marketable products to the proceeds from the sale of products: in relation to the balance sheet profit to the proceeds from the sale of products. Profitability indicators of all sold products give an idea of the effectiveness of the current costs of the enterprise and the profitability of products sold.
In the second case, the profitability of individual types of products is determined. It depends on the price at which the product is sold to the consumer, and the cost for this type of product. The indicator of profitability of production is especially important in today's market conditions, when the management of the enterprise needs to constantly make a number of extraordinary decisions to ensure profitability, and, consequently, the financial stability of the enterprise.
Let's calculate the level of profitability of CJSC "Agrocomplex Mayak" for the main types of products of the enterprise.
Table 10
The data in the table show that CJSC Agrocomplex Mayak is experiencing a decrease in the level of profitability of all agricultural production. This trend can be traced in connection with a significant decrease in balance sheet profit for 2008-2009 and an increase in the total cost by 1903 thousand rubles. A decrease in the rate of profit to 0.1% indicates a decrease in the efficiency of the use of production assets by 51 times, a decrease in the level of profitability to 0.7% indicates a decrease in the profitability of this economy by 56 times.
As for milk production, judging by the table in this farm, it is profitable. The greatest loss in terms of 1 head, 1 centner and 1 man-hour is observed in 2008. This situation has developed as a result of the fact that the cost of production was higher than in 2009 by 16.4%. As for cash proceeds from the sale of products, it changed at a slower pace. So in 2009 it increased by 10.5% compared to 2008. Moreover, the increase in cash proceeds was mainly due to an increase in the selling price, and not the amount of products sold.
Summing up, it should be noted that in CJSC "Agrocomplex Mayak" the cost of production mainly influenced the profitability indicator, which, as it was established earlier, is increasing every year. The growth in prime cost caused an increase in the price of fuels and lubricants, pesticides, fertilizers, seeds and other items and means of labor that are necessary for agricultural production.
The most important factor and way to increase the economic profitability of the production of CJSC "Agrocomplex Mayak" is a further increase in the yield of all agricultural crops, and especially grains. The growth of grain crop yields is constrained by the insufficient intensity of the industry, non-compliance with all elements of the soil-protective system of agriculture, the slow development of rational crop rotations and intensive technologies, shortcomings in seed production, deviation from the requirements of agricultural cultivation of crops.
An increase in yield has an impact not only on an increase in gross grain yields, but also on the economic efficiency of its production: labor productivity, cost, and, consequently, on profitability.
An increase in the level of profitability is facilitated by an increase in the mass of profits, a reduction in the cost of production, and an improvement in the use of production assets. Profitability indicators are used in assessing the financial condition of the enterprise.
2.4 Gross profit structure
First of all, gross profit is analyzed by its constituent elements, the main of which is profit from the sale of marketable products. Gross profit is defined as the difference between the proceeds from the sale of goods, products, works, services (minus VAT, excises and similar obligatory payments) and the cost of goods, products, works and services sold.
Table 11
The financial condition of the enterprise is characterized by a system of indicators that reflect the state of capital in the process of its circulation and the ability of a business entity to finance its activities at a fixed point in time.
The financial condition can be stable, unstable (pre-crisis) and crisis. The ability of an enterprise to make payments on time, finance its activities, withstand unforeseen shocks and maintain its solvency in adverse circumstances indicates its resilience. financial condition, and vice versa. Based on the results of this analysis, it can be concluded that Agrocomplex Mayak CJSC has a tendency to reduce cash, which indicates its financial instability in the last year. Thus, solvency of the enterprise raises big doubts.
2.5 Efficiency in the use of means of production in the enterprise
Table 12
2.6 Self-sufficiency and self-financing of the enterprise
Self-sufficiency is a necessary but not sufficient condition for self-financing. If, with self-sufficiency, the resources received are assigned to the necessary extent to the teams as sources of their subsequent development, then we are talking about self-financing. Necessary conditions achievement of self-sufficiency and self-financing of the enterprise in market conditions are the orientation of production to consumers and competitors, flexible adaptation to changing market conditions.
Table 13
Self-sufficiency and self-financing can fully activate economic life if they enjoy independence. But agricultural producers cannot control the output of their products. This is because, firstly, the total volume of output is determined by the work of many relatively small elements acting independently, and, secondly, the results of production are strongly influenced by weather conditions.
Producers of agricultural products may want to change the output, for which they try to cultivate more or less area, or to feed more or less animals. However final result may depend on many other factors.
The inability to quickly adapt to changing conditions creates a high-risk element in agriculture.
AT modern Russia each agricultural enterprise has two possible ways of its future development.
The first way can conditionally be called technological. The economy increases production, for which the market assigns prices after its production. With this approach, other ways of producing products that have been tested are of no value to the enterprise, since their use requires the acquisition of additional knowledge and is associated with an increase in uncertainty and risk.
The second way can conditionally be called marketing. Agricultural producers and agribusiness firms team up to collect marketing information and organizing joint deliveries to the market. The purpose of the second path is to reduce the risks of producing a new product, for which it is necessary to clearly identify changes in the needs of society and, on this basis, produce a new product.
findings
Having analyzed in a timely manner the state of agricultural activities of CJSC "Agrocomplex Mayak", we can conclude that the volume of production in the economy has decreased. In 2009, there was a reduction in the cost of gross and marketable output in relation to 2008, by 7.1% and 6.4%, respectively. There is an increase in the level of intensity with a decrease in the economic efficiency of intensification. The profit of the farm was received only in 2008 in the amount of 477.0 thousand rubles, the level of profitability was 2.7%. In 2009, the payback amounted to 0.96 rubles.
The farm currently employs 328 people. The average age of employees is 37 years. In general, the average annual number of employees in 2009 decreased by 34 compared to 2008. The decrease in the number of employees also led to a reduction in the annual fund of working hours in 2009 by 12.2%. The actual annual working time fund decreased by 32.3%, which is 91.6 thousand man-hours. In 2009, the use of the working time fund was quite effective and amounted to 72.1%. On average, one employee worked 261 days per year.
This farm is an undeveloped agricultural enterprise, the main indicators are very different from the average district data. This farm specializes in the production of grain, the cash proceeds is 71.7% of its production.
In 2009, some production indicators of the enterprise were somewhat reduced, which indicates a low level of efficiency and organization of production in the economy. The increase in cash proceeds is possible by increasing the yield of grain crops, which is largely influenced by natural and climatic conditions that are beyond our influence, as well as the rational application of fertilizers.
The main ways to further improve the efficiency of production in the economy can be mainly methods of organization aimed at eliminating various kinds of losses and reducing production costs, increasing labor productivity, and finding funds to purchase an additional amount of equipment used in the production of products.
To improve the economic efficiency of the enterprise, it is also necessary:
Increase the output of gross output by increasing yields and productivity, which will reduce the labor intensity of production by an average of 32%.
Introduce mechanized milking of cows into production, which will reduce the labor intensity of milk production.
Eliminate absenteeism, downtime of mechanisms and equipment, absenteeism with the permission of the administration, reduce the incidence of illness at work by improving working conditions.
To raise the level of qualification of production personnel, to improve the selection and placement of personnel in production.
Improve material incentives for employees.
The implementation of the planned measures will significantly increase labor productivity and bring it to 3550.3 rubles. for one man-hour and 6571.9 rubles. per worker by 2011.
Bibliography
1. Law Russian Federation"On insolvency (bankruptcy)" dated October 26, 2002 No. 127-FZ.
2. Bakanov M.I., Sheremet A.D. Theory of Economic Analysis: Textbook.-3rd ed., Revised. - M.: Finance and statistics, 1995.- 199 p.
3. Bakanov M.I., Melnik M.V., Sheremet A.D. Theory of economic analysis: Textbook. / Ed. M.I. Bakanova.-5th ed., revised. and add.-M.: Finance and statistics, 2005.- 236 p.
4. Berdnikova T.B. Analysis and diagnostics of the financial and economic activities of the enterprise: Proc. allowance. - M: INFRA-M, 2005. - 215 p.
5. Egorova I.S. Diagnostics of the probability of bankruptcy and simulation of the optimal structure of financial resources / I.S. Egorova // Economics of agricultural and processing enterprises. - 2005. - No. 5. - pp. 49-51.
6. Kibanov A.Ya. Fundamentals of personnel management: Textbook. - 2nd ed., Revised. and additional - M.: Infra-M, 2007. - 392-396 p.
7. Kovalev V.V., Volkova O.N. and others. Analysis of the economic activity of the enterprise. Textbook. - M .: LLC "TK Welby", 2002. - 424 p.
8. Kovalenko N.Ya. Economics of agriculture. With the basics of agricultural markets. Lecture course. - M.: Association of Authors and Publishers. TANDEM: Publishing House of KMOS, 1998. - 148 p.
9. Lyubushin N.P., Leshcheva V.B. and others. Analysis of the financial and economic activities of the enterprise: Proc. allowance for universities / Ed. prof. N.P. Lyubushin. - M.: UNITI-DANA, 2002. - 471 p.
10. Oskolkov M.L. Economics of the agro-industrial complex enterprise: Textbook / TGSHA - Tyumen, 2004. - 612 p.
11. Petrenko I.Ya., Chuzhinov P.I. Economics of agricultural production. - Alma-Ata: Kainar, 2002. - 560 p.
12. Protasov V.F. Analysis of the activity of an enterprise (firm): production, economics, finance, investment, marketing. - M .: "Finance and statistics", 2003. - 536 p.
13. Savitskaya G.V. Analysis of the economic activity of the enterprise: 4th ed., Revised. and additional .- Minsk: LLC "New Knowledge", 2000. - 688 p.
14. Savitskaya G.V. Analysis of the economic activity of enterprises: Textbook. - 3rd ed., Revised. and add.-M.: Infra-M, 2004. - 425 p.
15. Savitskaya G.V. Analysis of the economic activity of enterprises: Textbook.-4th ed., Revised. and add.-M.: Infra-M, 2008. - 155-178 p.
16. Savitskaya G.V. Methodology for a comprehensive analysis of economic activity: A short course.-3rd ed., Rev.-M.: INFRA-M, 2006. - 320 s.
17. Savitskaya G.V. Theory of analysis of economic activity: Textbook. - M.: Infra-M, 2008. - 100-109 p.
18. Smekalov P.V., Oraevskaya G.A. Analysis of the economic activity of agricultural enterprises: Textbook. - M.: Finance and statistics, 1991. - 304 p.
19. Chechevitsyna L.N., Chuev I.N. Analysis of financial and economic activity: Textbook.-2nd ed. - M .: Publishing and bookselling center "Marketing", 2002.-352 p.
20. Economics of agriculture / I.A. Minakov. - M.: Kolos, 2000. - 328.
21. Economics of the organization (enterprise): Textbook / Ed. ON THE. Safronov.-2nd ed., revised. and additional - M.: Economist, 2004. - 618 p.
Summer corporate parties: new ideas for outdoor leisure
What is franchising and franchise: understand the intricacies, get to know the giants What is the name of the franchise seller
How to make life easier. Book: Carnegie D. “How to make your life easy and interesting. Do what you really really like
How to resist the tricks of sellers and buy only the things you need
How can a worker, a peasant and an intellectual make money for bread and butter?