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

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

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

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

Assess the extent to which profit maximization was ensured;

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

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

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

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

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

Explore various profitability indicators for the reporting period and in dynamics;

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

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

In practice, external and internal analysis is used.

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

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

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

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

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

An integrated approach to the study of the final results of commercial activities allows you to make informed management decisions in the course of current activities, contributes to the choice of the best options for action in the future.

1.2. The main economic indicators of the enterprise

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

Economical effect;

Performance indicators;

Payback period of capital;

Liquidity;

Business break-even point.

Economical effect- this is an absolute indicator (profit, income from sales, etc.) that characterizes the result of the enterprise. The main indicator that characterizes the economic effect of the activities of a manufacturing enterprise is profit. Profit is what entrepreneurial activity is for. Profit generation procedure:

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

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

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

P pr \u003d B pr - Z r.

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

P vn = D vn -R vn.

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

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

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

Net profit: Pch \u003d Pb - otchsl.

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

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

Rice. 1.1. Profit distribution

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

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

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

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

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

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

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

Assess the extent to which profit maximization was ensured;

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

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

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

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

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

Explore various profitability indicators for the reporting period and in dynamics;

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

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

In practice, external and internal analysis is used.

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

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

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

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

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

An integrated approach to the study of the final results of commercial activities allows you to make informed management decisions in the course of current activities, contributes to the choice of the best options for action in the future.

1.2. The main economic indicators of the enterprise

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

Economical effect;

Performance indicators;

Payback period of capital;

Liquidity;

Business break-even point.

Economical effect- this is an absolute indicator (profit, income from sales, etc.) that characterizes the result of the enterprise. The main indicator characterizing the economic effect of the activities of a manufacturing enterprise is profit. Profit is what business is for. Profit generation procedure:

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

Profit from other sales (P pr)

Profit from non-operating operations (P ext)

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

Taxes and fees (deducted)

Net profit P h \u003d P b - deducted.

Dividends (DV)

Interest on loans (percent)

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

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

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

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

P pr \u003d B pr - Z r.

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

P vn = D vn -R vn.

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

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

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

Net profit: Pch \u003d Pb - otchsl.

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

Profit distribution procedure

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

Rice. 1.1. Profit distribution

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

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

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

The limitation of economic effect indicators lies in the fact that they cannot be used to draw a conclusion about the qualitative level of resource use and the level of profitability of the enterprise.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Extensive factors of production;

Intensive production factors; - non-manufacturing internal factors.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

P4. Permanent liabilities (own capital of the organization).

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

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

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

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

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

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Coursework >> Economics

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

Characteristics of the economic indicators of the organization (enterprise)

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

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

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

I. Quantitative and qualitative:

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

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

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

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

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

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

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

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

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

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

2) group nomenclature;

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

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

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

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

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

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

Evaluation indicators are generalizing, with their help:

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

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

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

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

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

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

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

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

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

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

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

The standard is set and expressed:

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

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

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

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

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

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

Spare parts for the repair of machinery and equipment;

Tools, devices, including lighting and heating devices;

Production and auxiliary machines and equipment;

Production and service areas;

labor force;

Cash, etc.

The quality and validity of norms and standards largely depend on the methods of their development. There are the following normalization methods.

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

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

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

A combined method is the simultaneous use of the listed methods.

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

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

Table 1 - Main economic indicators of the enterprise

Index		Deviation 2010 to 2009
Volume of products sold (revenue)
Full cost, thousand rubles
Average number of employees, pers.
Average annual cost of fixed assets, thousand rubles
Average monthly salary, rub.
Labor productivity, thousand rubles
Capital productivity, rub.
Profit from sales, thousand rubles
Profitability of activity, %

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

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

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

Also, the most informative form for analyzing and evaluating the financial condition of an organization is the balance sheet.

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

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

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

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

Asset articles
Total property, thousand rubles
Fixed assets, total, thousand rubles
in % to property
intangible assets
fixed assets
Construction in progress
Current assets, total, thousand rubles
in % to property
Accounts receivable (less than 12 months)
Short-term financial investments
Cash
Other current assets

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

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

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

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

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

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

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

Liability articles			Deviation 2010 to 2009
Sources of formation of property in total, thousand rubles.
Capital and reserves, total, thousand rubles
in % to property
Authorized capital
Extra capital
Reserve capital
Undestributed profits
Long-term liabilities, total, thousand rubles
in % to property
Short-term liabilities, total, thousand rubles
in % to property
Loans and credits
Accounts payable
including: Suppliers and contractors
Indebtedness to the staff of the organization
Debt to state off-budget funds
Debt on taxes and fees
Other creditors

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

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

Table 4 - Indicators of the financial stability of the enterprise

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

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

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

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

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

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

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

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

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

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

The main economic indicators of the enterprise

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

Economical effect;

Performance indicators;

Payback period of capital;

Business break-even point.

Economical effect- ϶ᴛᴏ is an absolute indicator (profit, sales income, etc.) characterizing the result of the enterprise's activity.

profit .

The limitation of the indicators of the economic effect is, in fact, that it is impossible to draw a conclusion from them about the qualitative level of resource use and the level of profitability of the enterprise.

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

For example, these are indicators of capital productivity and the turnover ratio of working capital, which characterize, respectively, the efficiency of the use of basic funds and working capital.

The degree of profitability of an enterprise can be assessed using profitability indicators. The following main indicators can be distinguished:

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

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

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

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

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

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

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

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

Payback period(T) - ϶ᴛᴏ the ratio of capital (K) to net profit (P h).

This parameter shows how many years the funds invested in this enterprise will pay off under unchanged conditions of production and financial activity.

Break even point of business. The concept of a break-even business should be expressed as a simple question: how many units of production it is essential to sell in order to recover the costs incurred in doing so.

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

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

Τᴀᴋᴎᴍ ᴏϬᴩᴀᴈᴏᴍ, as soon as the volume of units sold reaches the minimum value sufficient to cover the full cost, the company receives a profit that begins to grow faster than this volume. The same effect occurs in the case of a reduction in the volume of economic activity, that is, the rate of decrease in profits and increase in losses outpaces the rate of decrease in sales. The definition of the break-even point of business is shown in fig.

12. Profit of the enterprise: the procedure for the formation and distribution

The main indicator characterizing the economic effect of the activities of a manufacturing enterprise is ϶ᴛᴏ profit .

Profit generation procedure:

Profit P r from the sale of products (sales)- ϶ᴛᴏ the difference between the sales proceeds (Вр) production and marketing costs (full cost price З pr), the amount of value added tax (VAT) and excises (AKC):

P r \u003d V r - W pr - VAT - AKC.

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

P pr \u003d V pr - Z r.

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

P vn = D vn - R vn.

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

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

Net profit: Pch \u003d Pb - otchsl.

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

Profit distribution procedure:

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

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

consumption fund is intended for the implementation of measures for social development and material incentives for the company's personnel.

The main economic indicators of the enterprise - the concept and types. Classification and features of the category "Key economic indicators of the enterprise" 2017, 2018.