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

One of the main requirements for the functioning of enterprises and their associations in the conditions market economy are the break-even of economic and other activities, the reimbursement of expenses by their own income and the provision of certain amounts 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 labor collective and the interests of the owner of the enterprise's property. The main indicators characterizing the results of the commercial activity 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 ratios for reporting period and in dynamics;

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

They study the directions 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, it contains aggregated data, mainly about them. financial activities, and because of this, it 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 on 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:

Economic effect;

Performance indicators;

Payback period of capital;

Liquidity;

Business break-even point.

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

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

Profit from other sales (P pr)

Profit from non-operating operations (P ext)

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

Taxes and fees (deducted)

Net profit P h \u003d P b - deducted.

Dividends (DV)

Interest on loans (percent)

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

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

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

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

P pr \u003d B pr - Z r.

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

P vn = D vn -R vn.

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

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

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

Net profit: Pch \u003d Pb - otchsl.

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

Profit distribution procedure

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

Rice. 1.1. Profit distribution

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

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

The consumption fund is intended for the implementation of measures for social development and 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;

V) 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) profitability equity (R s.k.) - ratio 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 government, the 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, of course, will increase the final margin of trading operations, thereby increasing profitability. It is also important to carefully plan the entire production cycle to eliminate the loss of time and take into account non-production factors, including social protection 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 accounts receivable, i.e. debt for which payments 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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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 ...

Indicators characterizing the production economic activity enterprises are shown in table 1.

Table 1 - The main TEP of the enterprise

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

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

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

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

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

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

The volume of production is one of key indicators characterizing production activities enterprises.

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

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

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

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

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

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

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

Trp = 108.3%, Trb = 114.3%.

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

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

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

		Changes, +/-	Growth rate, %
Cost of sales
Gross profit (loss)
Management expenses
Profit (loss) from sales
Interest receivable
Percentage to be paid
Other income
other expenses
Current income tax
Net income (loss)

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

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

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

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

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

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

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

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

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

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

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

The level of net profit generated by all the capital of the enterprise that is in its use (return on capital) has enough great importance in the last two years, that is, the enterprise receives 1 ruble of all generated capital, the enterprise received 7.8 kopecks of profit in 2014 and 16.8 kopecks in 2015.

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

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

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

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

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

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

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

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

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

5. The coefficient of overall solvency:

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

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

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

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

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

7. Agility factor:

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

8. Equity ratio:

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

9. Share of working capital in assets:

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

where VB is the balance currency

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

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

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

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

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

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

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

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

The analysis of financial and economic activity consists of the analysis financial condition enterprise and analysis of its economic activity.

The analysis of economic activity includes the analysis of fixed assets, working capital and the analysis of the labor resources of the enterprise.

The analysis of fixed assets characterizes the effectiveness of the use of the means of production available to the enterprise. Traditionally, it is considered that the analysis of fixed assets is carried out in the following areas:

Analysis of the provision of the organization with fixed assets;

Analysis of the composition and structure of fixed assets of the organization;

Analysis of the technical condition of fixed assets of the organization;

Analysis of the effectiveness of the use of fixed assets of the organization;

Analysis of the use of certain types of equipment by the number of units, by time, by power and analysis of the integral load of the equipment;

Consolidated calculation of reserves for growth in output due to factors associated with the use of fixed assets.

The efficiency of the use of fixed assets characterizes the rate of return on assets, calculated as the ratio of the volume of output for the year to the average annual total cost of fixed assets:

Phot \u003d Sales proceeds / Average annual cost of fixed assets (1)

To analyze the provision of the organization with fixed assets, the indicators of fixed assets are compared with indicators of the number of employees (capital-labor ratio):

Fv = Average annual cost of fixed assets / Average number of employees (2)

Capital intensity is the reciprocal of capital productivity. It characterizes how many production assets accounts for 1 ruble of manufactured products:

Fe = 1 / Phot (3)

The value of capital intensity shows how much money needs to be spent on fixed assets in order to obtain the required volume of production.

The capital-labor ratio and capital productivity are interconnected through the indicator of labor productivity:

PT = Output / Average number of employees (4)

Thus,

Ph = labor productivity / capital-labor ratio (5)

The composition of the coefficients characterizing technical condition The main assets of the organization include:

1. wear factor,

Ki \u003d Amount of accrued depreciation / initial cost of the OPF (6)

2. shelf life,

Kg = 1 - Wear factor (7)

The assessment of the movement of fixed assets is carried out on the basis of coefficients that are analyzed in dynamics over a number of years.

The input (renewal) ratio is the ratio of the amount put into operation to the cost of fixed assets at the end of the year.

Kvv \u003d st-t of received fixed assets / st-t of fixed assets at the end of the year (8)

Together with the coefficient of input, the coefficient of disposal of fixed assets is also applied. It reflects the ratio of the amount of retired fixed assets of the enterprise to their value at the beginning of the year.

Kvyb \u003d st-t of retired fixed assets / st-t of fixed assets at the beginning of the year (9)

Analysis of working capital characterizes the effectiveness of the use of working capital. First of all, an analysis of the turnover of working capital is carried out:

Cob \u003d Revenue / Average annual cost of working capital (10)

The turnover ratio shows how many times during the year current assets make a full turnover, the acceleration of turnover is a positive factor in the development of the enterprise. You should also consider the duration of the turnover of current assets, this indicator is related to the turnover ratio and is calculated as follows:

DO \u003d 365 / Cob (11)

Turnover ratios are also used to evaluate a company's business activity.

In addition to the turnover ratio, for the analysis of the company's current assets, the indicator of fixing (loading) of current assets is used. The fixing coefficient (Kzakr) shows the amount of working capital per one ruble of sold products:

Kzakr \u003d Average annual working capital / Revenue (12)

The final step in the analysis of the economic state is the assessment labor potential companies.

Sufficient provision of enterprises with the necessary labor resources, their rational use, and a high level of labor productivity are of great importance for increasing production volumes and improving production efficiency.

To characterize the movement of the labor force, the dynamics of the following indicators is calculated and analyzed:

The turnover ratio for the reception of workers (Kpr):

Retirement turnover ratio (Kv):

Staff turnover rate (Km):

The coefficient of constancy of the composition of the personnel of the enterprise (Kp.s):

A generalizing indicator in assessing the efficiency of the use of labor resources is Labor Productivity (PT), considered among the indicators characterizing the efficiency of using fixed assets.

When conducting an analysis of the financial condition, the following sequence of work is used:

Horizontal Analysis

Vertical Analysis

Analysis of financial ratios

Factor analysis

trend analysis

Horizontal analysis of reporting is a study of the dynamics of changes in indicators, supplemented by their rate of growth or decline. In the course of horizontal analysis, absolute and relative changes in various indicators for a certain period are determined.

Vertical analysis (carried out for the asset and liability of the balance) shows the structure of the enterprise's funds and their sources, when the amounts for individual articles or sections are taken as a percentage of the section and balance sheet currency. Thus, they calculate specific gravity each element and assess its impact.

The analysis of financial ratios allows you to supplement and expand the idea of ​​​​the financial and economic activities of the enterprise, to specify the most important elements:

Property status

Solvency and liquidity

Profitability

Business activity

Financial stability

Carrying out factor analysis allows the dependence and mutual influence of various factors on the resulting indicator, and trend analysis provides an opportunity to predict the model of enterprise behavior in the future based on current and retrospective analysis data.

In practice, several forms of analysis are usually combined in one table, for example, an assessment is made of the composition, structure and dynamics of the company's property over the period of the study. Also successfully combined horizontal analysis with the analysis of financial ratios, which allows you to track changes in a particular indicator over the study period.

In addition to information about the general structure of the property of the enterprise and the sources of its formation, the analysis of the balance sheet provides information on the quality of the financial resources used in the enterprise and on the effectiveness of their management. About quality financial resources enterprises can be judged by the results of the following stages of balance sheet analysis: analysis of the liquidity of the balance sheet, solvency of the enterprise, the probability of bankruptcy and financial stability.

An analysis of the property status of an enterprise is carried out by building an analytical (aggregated) balance sheet.

Analytical balance is useful in that it brings together and systematizes those calculations that an analyst usually performs when familiarizing himself with a balance sheet. Directly from the analytical balance sheet, you can get a number of the most important characteristics of the financial condition of the enterprise, which include the following indicators:

The total value of the company's assets is the sum of sections I and II of the balance sheet.

The value of immobilized (i.e. non-current) funds (assets) or immovable assets, equal to the total of section I of the balance sheet.

The cost of mobile (working) funds, equal to the total of section II of the balance sheet.

The cost of material circulating assets.

The value of the company's own capital, equal to the total of section III of the balance sheet.

The amount of borrowed capital, equal to the sum of the results of sections IV and V of the balance sheet.

The amount of own funds in circulation, equal to the difference between the results of sections III and I of the balance sheet.

After analyzing the property status of the enterprise, its solvency is assessed.

Solvency analysis is based on indicators of liquidity and solvency of the enterprise. In this case, as a rule, an analysis of the liquidity of the balance sheet and a coefficient analysis are carried out. Balance sheet data are used to calculate relative solvency ratios.

Analysis of the liquidity of the balance sheet consists in comparing the funds of the asset, grouped by the degree of their liquidity and arranged in descending order, with the liabilities of the liability, grouped by maturity and arranged in ascending order.

Depending on the degree of liquidity, i.e. the rate of conversion into cash, the assets of the organization are divided into the following groups

A1 - the most liquid assets - the company's cash and short-term financial investments without loans provided to organizations (the sum of lines 252; 253 and 260 of section II of the balance sheet asset);

A2 - fast-selling assets - short-term receivables, goods shipped, loans granted for a period of less than 12 months and other assets (p. 240; 215; 251 and p. 270 of section II of the balance sheet asset).

A3 slow-moving assets include inventories minus goods shipped, minus deferred expenses, plus long-term accounts receivable, plus long-term financial investments from section 1 of the balance sheet asset, reduced by the amount of investments in the authorized capital of other organizations;

A4 hard-to-sell assets - items of section I of the balance sheet asset, with the exception of long-term financial investments included in the previous group. This includes investments in the authorized capital of other enterprises excluded from the previous group.

Liabilities of the balance are grouped according to the degree of urgency of their payment:

P1 the most urgent liabilities - these include accounts payable (line 620 of section V of the balance sheet liabilities) and other short-term liabilities (line 660), including obligations not repaid on time, reflected separately in sections 1; 2 and in the reference to section 2 of form No. 5.

P2 short-term liabilities - short-term loans and borrowings (p. 610 section V of the liabilities side of the balance sheet);

P3 long-term liabilities - long-term loans and borrowings (the result of section IV of the liabilities side of the balance sheet);

P4 permanent liabilities - articles of section III of the liabilities side of the balance sheet.

To determine the liquidity of the balance sheet, one should compare the results of the above groups for assets and liabilities. The balance is considered absolutely liquid if the following ratios take place:

A1 > P1, A2 > P2, A3 > P3, A4 < P4

Depending on the rate of circulation of assets into cash, current assets can be divided into three groups. The first group includes cash on hand and on the current account, as well as cash equivalents (highly liquid market securities), that is, the most mobile funds that can immediately be used to perform current settlements. The second group includes assets that require a certain amount of time to convert into cash. This includes, first of all, receivables, as well as certain types of short-term financial investments. The third group consists of the least liquid assets - inventories, costs in work in progress, finished products, etc.

The given division of current assets into three groups allows you to build three main analytical coefficients that can be used for a generalized assessment of the liquidity and solvency of the enterprise.

Current liquidity ratio - financial indicator, which characterizes the degree of total coverage by all current assets of the enterprise of urgent obligations (short-term loans and loans, as well as accounts payable). This ratio reflects the general security of the enterprise with working capital for doing business and timely repayment of urgent obligations.

where OA - current assets of the enterprise (the result of Chapter II of the balance sheet);

KP - short-term liabilities (the result of Chapter V of the liability of the balance sheet).

This indicator belongs to the class of normalized indicators, and in practice a value above 2 is considered normal.

Quick (quick) liquidity ratio - an intermediate financial indicator, in determining which the least mobile part of working capital - inventories - is excluded from the calculation. This coefficient is determined by the formula:

where OA - current assets of the enterprise;

З - production stocks;

KP - short-term liabilities.

This indicator belongs to the class of normalized indicators and is considered sufficient if the quick liquidity ratio is in the range of 0.8-1.2

The absolute liquidity ratio is the most stringent criterion for the liquidity of an enterprise, showing what part of short-term liabilities can be repaid immediately, based on the fact that funds are absolutely liquid by definition. The formula for calculating the coefficient is:

where D - cash and short-term financial investments;

KP - short-term liabilities.

This indicator belongs to the class of normalized indicators, and experts believe that the theoretically normal value of the coefficient is 0.2 - 0.3.

Liquidity ratios should be considered in dynamics over a number of years, which makes it possible to assess the trend in their change. If the current liquidity ratio does not reach the recommended value, but shows an upward trend over the study period, the solvency recovery indicator should be calculated:

Kvp \u003d [Kt.l1 + 0.5 (Kt.l1 - Kt.l0)] / Kt.l (norm) , where (20)

Kvp - coefficient of solvency recovery,

Kt.l1, Kt.l0, Kt.l(norm) - the values ​​of the current liquidity ratio (reporting, base period and standard, respectively).

The value of this coefficient is the higher, the higher the possibility of restoring the company's solvency.

The opposite situation is also possible - the value of the current liquidity ratio corresponds to the standard, but it decreases during the study, then the probability of loss of solvency by the enterprise should be predicted by calculating the coefficient of loss of solvency (Kup):

Coup \u003d [Kt.l1 + 0.25 (Kt.l1 - Kt.l0)] / Kt.l (norm) (21)

With a value this indicator more than one, the company is likely to lose solvency in the short term.

After assessing the solvency of the enterprise, its financial stability should be analyzed, for which the data of the balance sheet are used and the following coefficients are calculated:

1. The coefficient of financial independence (autonomy) - shows the share of own funds in the value of the property of the enterprise. It is calculated as the ratio of the amount of own funds to their entire amount, that is, it is determined by the share of own sources of funds in their total value according to the balance sheet, that is:

The independence coefficient reflects the independence of the enterprise from borrowed sources; the increase in its value should be carried out mainly at the expense of the profit remaining at the disposal of the enterprise (net profit).

In practice, an independence coefficient of 0.5 or more is considered optimal, since in this case the risk of creditors is minimized: by selling half of the property formed at the expense of its own funds, the enterprise can pay off its debt obligations.

2. Debt financing ratio - shows the share borrowed money in the total value of the property of the enterprise. It is calculated using the following formula:

The growth of this indicator in dynamics means an increase in the share of borrowed funds in the financing of the enterprise. If its value is reduced to one (or 100%), this means that the owners fully finance their enterprise. This indicator is very widely used in practice; one of the reasons for its appearance is the convenience of use in deterministic factor analysis. It is logical that in the sum of the coefficient of independence, the coefficient of debt financing is 1.

3. The dependence of an enterprise on external loans characterizes the ratio of borrowed and own funds and is calculated by the formula:

The higher the value of this indicator, the higher the risk of shareholders, since in the event of an increase in payment obligations, the possibility of bankruptcy increases. The valid value is between 0.5-0.9. Taken as critical equal to one. A value of more than 1.0 indicates that the financial stability of the enterprise is in doubt.

4. The equity coverage ratio is the reciprocal of the ratio financial risk index:

5. The coefficient of financial stability of the enterprise (the share of own and long-term borrowed funds in the value of property):

6. The coefficient of capital maneuverability shows - what part of equity capital is in circulation, goods in the form that allows you to freely maneuver these funds. It is calculated by the formula:

This factor should be high enough to allow flexibility in use. The normal limit is greater than or equal to 0.5. If the value of the calculated coefficients of the enterprise is lower than the maximum limit of the above coefficients, then this indicates its unstable financial condition.

After assessing the financial stability of the company, an analysis of its business activity should be carried out. Information base to calculate the indicators of business activity, the balance sheet and the "profit and loss statement" will serve. This group includes various turnover indicators:

1. Asset turnover ratio - the ratio of proceeds from product sales to the total balance sheet asset, characterizes the efficiency of the company's use of all available resources, regardless of the sources of their attraction, i.e. shows how many times a year (or other reporting period) a full cycle of production and circulation is completed or how many monetary units of sold products each unit of assets brought. This ratio varies by industry, reflecting the production process.

2. Accounts receivable turnover ratio - it is used to judge how many times, on average, receivables turned into cash during the reporting period. The ratio is calculated by dividing the proceeds from the sale of products by the average annual value of net receivables.

3. The accounts payable turnover ratio - is calculated as a quotient of the cost of goods sold divided by the average annual cost of accounts payable, and shows how much the organization needs to turn over to pay its bills.

For receivables and payables, you can also calculate the duration of the turnover in days. To do this, you need the number of days in a year (360 or 365) divided by the turnover ratio. Then we find out how many days on average it takes to pay receivables or payables, respectively.

4. The inventory turnover ratio reflects the speed of realization of these stocks. It is calculated as the quotient of sales revenue divided by the average annual cost of inventories. To calculate the duration of turnover in days, you need to divide 360 ​​or 365 days by the inventory turnover ratio. Then you can find out how many days it takes to sell (without payment) inventory.

5. The turnover ratio of fixed assets (capital productivity). It characterizes the effectiveness of the organization's use of fixed assets at its disposal. The higher the value of the coefficient, the more efficiently the organization uses fixed assets. A low rate of return on assets indicates insufficient sales or too much high level capital investments. In addition to indicators of turnover in the analysis of business activity, the duration of the operating and financial cycles is used. The formula for calculating the duration of the operating cycle of an enterprise is:

POC=POMZ+POGP+PODZ (28)

where POC is the duration of the operating cycle of the enterprise, in days;

POMZ - the duration of the turnover of stocks of raw materials, materials and other material factors of production as part of current assets, in days;

POGP - the duration of the turnover of stocks finished products, in days;

POdz - the duration of the turnover of the current receivables, in days.

The financial cycle (cash turnover cycle) of an enterprise is the period of time between the start of payment to suppliers of raw materials and materials received from them (repayment of accounts payable) and the beginning of the receipt of funds from buyers for the products supplied to them (repayment of receivables).

The duration of the financial cycle (or cash flow cycle) of an enterprise is determined by the following formula:

PFC \u003d POC - POKZ, (29)

where PFC is the duration of the financial cycle (money turnover cycle) of the enterprise, in days; POC - the duration of the operating cycle of the enterprise, in days;

POKZ - the average period of turnover of the current accounts payable, in days.

General indicators of the effectiveness of the financial and economic activities of the enterprise are indicators of profitability. The profitability ratios show how profitable the company's activities are. The growth of these coefficients is a positive trend in the financial and economic activities of the organization.

The value of profitability ratios has no norms. The higher their value, the better the company works. The value of profitability ratios can be negative, in which case they demonstrate the unprofitability of the company's activities.

The profitability ratio of sales or overall profitability is the main indicator of the effectiveness of the sale of the company's products.

The indicator characterizes what part of the proceeds from sales is profit before tax, is analyzed in dynamics and compared with the industry average values ​​of this indicator. Formula for calculation:

Rprod \u003d Pdn / Vreal, (30)

where Pdn - profit before tax

Vreal - sales proceeds

Indicator of profitability of current assets. Defined as the ratio of net profit (profit before tax) to current assets enterprises. This indicator reflects the ability of the enterprise to ensure a sufficient amount of profit in relation to the working capital used by the organization. The higher the value of this ratio, the more efficiently working capital is used.

Roa \u003d PE / OA, (31)

where NP is net profit,

OA - average annual cost current assets.

Indicator of profitability of fixed production assets (return on capital). It is defined as the ratio of balance sheet profit to the average value of the sum of the cost of fixed production assets, intangible assets and working capital in inventory.

Ropf = P / OPF, (32)

where P - profit before tax,

OPF - the average annual cost of production assets.

Return on assets of the enterprise. It is defined as the ratio of net profit to all assets of the enterprise:

Ract \u003d PE / WB, (33)

where NP is net profit,

VB - balance currency.

The level of profitability of costs (production) is defined as the ratio of gross profit to the cost of production:

Rid = VP / SS, (34)

where VP - gross profit,

CC is the cost of production.

Having considered theoretical basis analysis of the financial and economic activities of the enterprise, in the second chapter of this work we will analyze the financial and economic activities of the Municipal Unitary Bryansk City Passenger Motor Transport Enterprise (MU BGPATP).

To solve the most important task of enterprise statistics - determining the composition of the statistical information received - it will take a lot of time.

The general principle underlying the formation of a system of indicators of enterprise statistics is as follows.

The subject of statistics- this is the collection and processing of economic indicators that allow the analysis of the economic activity of enterprises various types and industries.

The collection of statistical information on the orders of specific consumers is carried out within the framework of industry statistics.

An example of this approach is the organization of statistical monitoring of the activities of small enterprises in 1994–1996.

All information is divided into two streams:

1) the main results of all economic activities of small enterprises, regardless of their industry affiliation (form No. MP - Section I, the most important economic indicators);

2) statistical indicators of the production of products or the provision of services at small enterprises in certain industries, including the production of products in physical terms, are developed using Section II of Form No. MP and a number of industry forms, which are characterized by significant differentiation and detailing of the volume of information requested. Work is also underway to prepare baseline indicators for statistics on large and medium-sized enterprises. Directions for analyzing the activities of large

and medium-sized enterprises, which determine the composition of the information collected in the framework of enterprise statistics, can be the following:

a) the financial and property status of enterprises (fixed and working capital, sources and directions of spending money, debt, etc.);

b) the efficiency of the economic activity of the enterprise, the ratio of results and costs (the structure of profits and costs, profitability of production, the ratio of assets and liabilities, etc.);

c) investment and business activity of enterprises (investments, production capacities and their use, the state of stocks, demand for products, movement of labor, and others);

d) structural and demographic characteristics of enterprises.

The work on determining the composition of the main economic indicators consists of the following main stages:

1) inventory and analysis of the current industry reporting in terms of the composition of indicators, the methodology for their formation, the timing of submission, the range of reporting units, etc.;

2) formation of the main economic indicators of the micro level, taking into account the general structure circuit diagram analysis of the socio-economic development of Russia and the composition of individual special blocks;

3) comparison of the list of indicators with the statistical indicators available in the current reporting;

4) mold development statistical reporting for large and medium enterprises;

5) preparation of proposals for the revision of the forms of statistical industry reporting.

Industry reporting is valid in terms of production. It covers the issues of accounting for products in value and physical terms with all its calculations and reflects the specifics of the work of enterprises in a particular industry.

Integrated reporting forms help eliminate the repeatability of statistical indicators, reduce the information burden on the enterprise.

Form of structural survey of enterprises is one example of integrated reporting forms for different types of manufacturers.

home target structural survey - regular provision of statistical data on the state of the structure of the production system for complex analysis the main parameters of the financial and economic activities of enterprises, the formation of individual macroeconomic indicators.

2. The system of indicators characterizing the resource potential and the results of all the activities of the enterprise

Enterprise personnel

The role of labor resources is constantly increasing, and not only in the period of market relations.

Labor collective - the basis of success entrepreneurial activity, teams of like-minded people and partners who are able to realize, understand and implement the ideas of the company's management.

Labor relations are a complex aspect of the work of an enterprise.

The production process depends on people, i.e. on their desire and ability to work and, accordingly, on their qualifications. New production systems that arise are not only made up of machines, but also include people who work in close cooperation.

Human capital, equipment and inventories are the cornerstone of economic growth competitiveness and efficiency.

The main factors influencing the increase in the efficiency of the enterprise:

1) selection and promotion of personnel;

2) training of personnel and their continuous education;

3) stability and flexibility of the composition of employees;

4) improvement of the material and moral evaluation of the work of employees.

There are two criteria for selecting and promoting employees:

1) high professional qualification and ability to learn;

2) communication experience and willingness to cooperate. Job security, reduced staff turnover, high wage provide a significant economic effect and create a desire among employees to improve work efficiency.

Remuneration should stimulate the increase in labor productivity and have a motivational effect.

To increase efficiency and productivity, it is necessary to change both wages and the approach to its formation.

The organization of labor and management of the enterprise team includes:

1) hiring employees on a part-time or weekly basis;

2) the placement of workers in accordance with the established system of production;

3) distribution of duties among the employees of the enterprise;

4) retraining or training of personnel;

5) stimulation of labor;

6) improvement of labor organization.

The labor collective of the enterprise adapts to the existing system of production processes.

The structure of the production process is based on the scientific principles of labor organization, which include:

1) division of labor and improvement of its cooperation based on the division of the production process;

2) selection of professional and skilled workers and their placement;

3) improvement of labor processes through the development and implementation of rational labor methods and techniques;

4) improving the service of workplaces on the basis of a clear regulation of each service function;

5) the introduction of effective forms of teamwork, the development of multi-unit services and the combination of professions;

6) improvement of labor rationing based on the use of reserves, reducing labor costs and the most rational operating modes of equipment;

7) organization and conduct of systematic production briefing - advanced training of workers, exchange of experience and dissemination of advanced labor methods;

8) creation of favorable working conditions and work safety in terms of sanitary and hygienic, psychophysiological, aesthetic relations, introduction of rational work schedules, modes of work and rest at work. General indicators of the implementation of these principles are:

1) growth of labor productivity;

2) satisfaction of all working conditions;

3) satisfaction with the content of labor and its attractiveness.

Currently, in order to hire an employee, it is necessary to maintain constant communication with educational institutions, to use a system of recommendations when hiring. to conduct examinations and interviews and, most importantly, to establish a probationary period.

The main sources of recruitment at the enterprise are all types of educational institutions, enterprises with similar professions, the labor exchange.

The distribution of duties and the placement of workers is based on a system of division of labor. Distribution received the following forms division of labor:

1) technological - by types of work, professions and specialties;

2) postoperative - according to certain types technological process operations;

3) according to the functions of the work performed - main, auxiliary, ancillary;

4) by qualification.

If the owner of the enterprise selected workers for himself. that meet all its requirements, it is necessary to draw up employment contract or contract - an agreement between an entrepreneur and a person who is hired, and a specific recruitment system is used in domestic practice.

Enterprise personnel structure

All personnel of the enterprise is divided into categories: workers, employees, specialists and managers.

The workers of the enterprise include workers directly involved in the creation of material values ​​or the provision of transport and production services.

Workers are divided into main and auxiliary.

Their ratio is an analytical indicator of the enterprise.

The headcount ratio of the main workers is determined by the formula:

where T vr is the average number of auxiliary workers at the enterprise, in workshops, at the site, people;

T p - the average number of all workers at the enterprise, in the workshop, on the site, people.

Specialists and managers (directors, foremen, chief specialists, etc.) organize and manage the production process.

Employees include employees who carry out financial settlement, supply and marketing and other functions (agents, cashiers, clerks, secretaries, statisticians, etc.).

Qualification of work is determined by the level of special knowledge and practical skills and characterizes the degree of complexity of the work performed. specific type work. Compliance of abilities, physical and mental qualities of any profession means professional suitability worker.

Enterprise personnel structure is the ratio of different categories of workers in their total number. To analyze the structure of personnel, the share of each category of workers is determined and compared d pi in general average headcount personnel of the enterprise T:

where T i is the average number of employees in the category, pers.

The structure of personnel can be considered according to characteristics, such as gender, age, level of education, work experience, etc. It is analyzed for each unit. The labor collective in terms of numerical composition is constantly changing: employees leave, others are hired, such changes are characterized by staff turnover.

The state of the frames is determined using coefficients.

Attrition rateTO VC(%) is the ratio of the number of employees laid off for various reasons for a given period T at V , to the average number of employees for the same period T:

Frame acceptance rate TO P(%) is the ratio of the number of employees who are hired for a given period T, to the average number of employees for the same period, T:

Frame Stability Ratio TO With used in assessing the level of organization of production management both at the enterprise in individual departments or as a whole.

1 – T Where T? uv. - the number of employees who quit own will and due to violation labor discipline for the reporting period, people;

T- the average number of employees at the enterprise in the period preceding the reporting period, people;

T P- the number of newly hired employees for the reporting period, people.

Staff turnover rate TO because(%) is determined by dividing the number of employees of the enterprise who retired or laid off for a given period T SW, on average payroll for the same period T:

Labor force and working time statistics of the enterprise

Labor force statistics studies the composition and size of the labor force. In the field of material production, the labor force is divided into personnel engaged in the main activity of the enterprise, and personnel of non-core activities.

Workers are grouped according to professions, according to the degree of mechanization of labor and according to qualifications. The main indicator of qualification is the tariff category or tariff coefficient. The average skill level is determined by the average tariff category, calculated as the arithmetic average of the categories, weighted by the number or percentage of workers:

Where R- tariff categories;

T- the number (%) of workers with a given category.

All employees are grouped by sex, age, work experience and education.

The categories of the number of workers and employees include the payroll and the number of employees, the number of actually working. The headcount includes all employees of the enterprise hired for a period of one or more days. The turnout number includes workers who came to work, as well as those who are on business trips and employed at other enterprises on the orders of their organization.

All headcount categories are determined on a specific date, but for many economic calculations it is necessary to know the average number of employees - the average number of employees, the average number of workers, and the average actually working.

The average number is determined in the following ways.

Let us assume that the payroll at the beginning and end of the period is known, then the average headcount is determined as half the sum of these values.

The average headcount for a quarter, half a year and a year is determined as the arithmetic average of the monthly averages:

Where T- the sum of the average monthly number of employees for the number of months of the period.

If the payroll is known for dates at regular intervals, for example, at the beginning or end of each month, then the average headcount for a quarter, half a year or a year is found using the average chronological formula:

where № is the number of indicators;

T - number on the first date, T 2, T 3 - on other dates. The following two methods give the most accurate results:

The average number of employees is determined by the formula:

The average number of those actually working is calculated by the formula:

Working time is measured in man-days and man-hours.

In statistical science, the following funds of working time (in man-days) are considered.

calendar fund- this is the entire time of the reporting period, equal to the product of the number calendar days in the period on the payroll number of employees. The personnel fund is less than the calendar fund by the number of holidays and weekends man-days.

The maximum possible fund is less than the personnel fund due to the time of the next vacations.

In fact, the spent time fund is less than the maximum possible due to various losses of working time.

The use of time funds is measured by the following coefficients:

Characteristics of labor productivity

Labor transforms natural objects or raw materials into finished product. This capacity of labor is called productive power. Labor productivity is a measure of success.

Labor productivity- the effectiveness of living labor - the effectiveness of productive activities to create a product over time.

The tasks of labor productivity statistics are:

1) improving the methodology for calculating labor productivity;

2) identification of labor productivity growth factors;

3) determining the impact of labor productivity on the change in output.

Labor productivity is characterized through indicators of labor intensity and output.

Working out (W) production per unit of time is measured by the ratio of the volume of production (q) and costs (T) working hours (average headcount):

This is a direct indicator of labor productivity. The opposite is labor intensity:

Production shows how much product is produced per unit of working time.

The system of statistical indicators of labor productivity is determined by the unit of measurement of the volume of manufactured products. Units can be natural, conditionally natural, labor and cost. They use natural, conditionally natural, labor and cost methods for measuring the level and dynamics of labor productivity.

Depending on the measurement of labor costs, the following levels of productivity are distinguished.

Average hourly output = volume of production / number of man-hours worked during this period.

This level characterizes the average output of a worker for one hour of actual work.

Average daily output \u003d volume of production / number of man-hours worked by all workers of the enterprise.

This level shows the degree production use working day.

Average monthly output \u003d volume of production / average number of workers.

The denominator reflects labor reserves.

The average quarterly output is determined similarly to the monthly average. The average output is characterized through the ratio of marketable products and the average headcount. There is a relationship between all the considered indicators:

W 1 PPP = W h? P w.d.?P r.p. ?d workers in PPP,

Where W 1nnn- output per employee;

W 4 - average hourly output;

P s.d.- working hours;

P r.p.- duration of working time;

d workers in BCP- the share of workers in the total number of industrial and production personnel.

Depending on the method of measuring the level and dynamics of labor productivity, the following statistical indices are used.

1) natural:

2) labor:

4) cost:

In statistical science, to analyze changes in average output under the influence of various factors, a system of indices of average values ​​or a system of aggregate indices is used. The indexed value is the level of labor productivity of individual units of the statistical population, and the number (in absolute terms) of such units with different levels labor productivity or their share in the total number (dт):

3. Fixed capital of the enterprise

Production is carried out in the presence of two main factors - these are:

1) labor is a purposeful human activity;

2) means of production, which are divided into means of labor (machines, instruments, etc.) and objects of labor (materials, fuel, raw materials, etc.).

With the help of the means of labor, there is a direct impact on the objects of labor - their extraction, collection, processing, etc., or conditions are created that ensure the production process - these are industrial buildings, structures, etc.

The difference between the means of labor and the objects of labor lies in the fact that the objects of labor are consumed in one production.

the production cycle and their value is completely and once transferred to products, and the means of labor, retaining their natural form in the production process, transfer their value to products in parts, many times, with each repeated production cycle.

All means of labor that function in the process of production constitute fixed assets.

Thus, fixed assets are means of labor that affect production processes, objects of labor, or provide conditions for the implementation of the production process at the enterprise, but, functioning for a long time, they transfer their value in parts to the products being created.

Depreciation of fixed assets

The main production assets in the process of functioning wear out, transferring their value to the manufactured products.

Depreciation is the monetary value of the depreciation of fixed assets transferred to products. Depreciation is included in the cost of production.

Annual depreciation amount is determined by the formula:

A \u003d (V -L) / T,

Where IN- the total initial cost of fixed assets;

L- liquidation value of fixed assets minus the costs of their dismantling;

T- standard life of fixed assets.

Annual depreciation rates are determined by the formula:

Where M- the estimated cost of modernization during the entire operational period.

Annual balances of fixed assets are compiled to characterize the change in the volume and movement of fixed assets, their reproduction, on their basis, the processes of their reproduction are analyzed, the dynamics are studied, indicators of the renewal of retirement and the state of fixed assets are calculated.

The annual depreciation of fixed assets is equal to the amount of accrued depreciation for the year.

Sources of receipt of fixed assets:

1) commissioning of new fixed assets;

2) purchase of fixed assets from legal entities and individuals;

3) gratuitous receipt of fixed assets of other legal entities and individuals;

4) lease of fixed assets. Withdrawal may occur for the following reasons:

1) liquidation due to dilapidation and wear;

2) sales of fixed assets to various legal entities and individuals;

3) gratuitous transfer;

4) transfer of fixed assets for long-term lease. On the basis of these balance sheets, both in book value and in value minus depreciation, it is possible to calculate a number of indicators characterizing the state and reproduction of fixed assets:

Or 100% is the wear factor. Indicators of the use of fixed assets.

return on assets:

capital intensity:

F e = reciprocal of return on assets.

capital-labor ratio:

4. Working capital of the enterprise

Source of formation of fixed capital– long-term financial investments; a distinctive feature is a sufficiently long period of use of funds invested in fixed assets in order to make a profit.

Working capital- financial resources invested in objects, the expenditure of which is carried out by the enterprise within a short calendar period of time.

Items included in working capital include items with a service life of not more than a year, regardless of their value, as well as items with a value lower than the established limit no more than 50 times the minimum wage per unit on the day of purchase, regardless of the service life and their cost.

Composition of working capital:

1) production stocks;

2) work in progress and semi-finished products;

3) unfinished agricultural production;

4) feed and fodder;

5) expenses of future reporting periods;

6) finished products;

7) goods;

8) other inventory items;

9) goods shipped;

10) cash;

11) debtors;

12) short-term financial investments;

13) other current assets.

In the composition of inventories, they distinguish: raw materials and materials, purchased semi-finished products, components, fuels and lubricants, fuel, components, etc.

The source of formation of working capital elements is financial resources. The composition of financial resources includes own funds (funds of the authorized capital, special funds that are formed at the expense of profit), attracted funds (commercial loans, deposits, bills issued, etc.).

Working capital consists of assets that are in constant motion and turn into cash.

To characterize the use of working capital are three indicators of the speed of their circulation.

Turnover ratio characterizes the number of turnovers of the average balance of production working capital for the reporting period:

Where R- the cost of goods sold for the period;

SO- the average balance of working capital, defined as the arithmetic average of the monthly averages (for a quarter, half a year, year) or as a chronological average.

Coefficient of fixing working capital- this value shows how much you need to have working capital for 1 ruble. cost of products sold. Average duration one turnover of working capital in days:

Average duration of one turnover of working capital in days:

where D is the number of days in the period.

The average indicators of the velocity of circulation of working capital are calculated. The turnover and fixation ratios are calculated as arithmetic weighted averages:

The average duration of one revolution in days is defined as the harmonic weighted average:

The effect of the acceleration of the turnover of working capital is expressed by the amount of funds conditionally released from circulation due to the acceleration of their turnover.

The indicator of the use of objects of labor - this is the material intensity, characterizing in monetary terms the consumption of material resources per unit of the result of production. The indicator of material consumption is calculated by the formula:

Where MOH– material production costs without depreciation of fixed assets;

Q- the volume of the total social product, national income or products of individual industries and enterprises.

5. Statistical study of enterprise finance

Enterprise Finance is a financial relationship expressed in terms of monetary form arising during education, races

determination and use of monetary funds and savings in the process of production and sale of goods, performance of work and provision of various services.

The quantitative characteristics of financial and monetary relations, together with their qualitative features, due to the formation, distribution and use of financial resources, the fulfillment of obligations of economic entities to each other, to the financial and banking system and the state, is the subject of study of finance statistics.

The main tasks of enterprise finance statistics are:

1) study of the state and development of financial and monetary relations of economic entities;

2) analysis of the volume and structure of sources of formation of financial resources;

3) determination of the direction of use of funds;

4) analysis of the level and dynamics of profit, profitability of the enterprise;

5) assessment of financial stability and solvency;

6) assessment of the fulfillment by economic entities of financial and credit obligations.

Financial resources- these are own and borrowed funds of economic entities that are at their disposal and are intended to fulfill financial obligations and incur costs for production.

The volume and composition of financial resources is related to the level of development of the enterprise and its efficiency. If the enterprise is successful, then the size of its cash income is high.

The formation of financial resources occurs at the time of the formation of the statutory fund. The sources of authorized capital are:

1) share capital;

2) share contributions of members of cooperatives;

3) long-term credit;

4) budget funds.

At established enterprises in a market economy, the sources of financial resources are:

1) profit from sold products, performed works or rendered services;

2) depreciation deductions, proceeds from the sale of shares, securities;

3) short-term and long-term loans;

4) income from the sale of property, etc.

Profit is the main indicator of the financial condition of the enterprise. In business finance statistics, there are the following types of profit:

1) balance;

2) from the sale of products (works, services);

3) gross;

4) net profit.

balance sheet profit- this is the profit received as a result of the sale of fixed assets and other property of economic entities, as well as income minus losses from non-operating transactions.

Profit from product sales is calculated as the difference between the proceeds from the sale of products and the costs of production and sales, included in the cost of production.

Gross profit as part of non-operating income and losses, it takes into account paid fines and penalties.

The profit remaining at the disposal of the enterprise after paying various payments to the budget is net profit.

Enterprises themselves determine the directions, volumes and nature of the use of net profit. At the expense of net profit, a production development fund, an accumulation fund, social development and fund of material incentives, reserve fund.

Profitability indicators

Profitability is the profitability of the enterprise.

1. Overall profitability:

Where P b – total amount book profit;

F- the average annual cost of fixed production assets and normalized working capital.

2. Profitability of sold products:

Where P r.p.- profit from the sale of products;

C is the total cost of goods sold.

Indicators of business activity of the enterprise

1. The business activity of an enterprise is determined using the indicator of the total capital turnover:

Where IN- proceeds from the sale of products;

TO- the main capital of the enterprise.

Analysis of the financial stability of the enterprise is very important in a market economy.

Financial stability- this is the ability of an economic entity to timely reimburse the costs invested in fixed and working capital, intangible assets from its own funds, and pay off its obligations, that is, to be solvent.

Coefficients are applied to assess the stability measurement.

1. Autonomy coefficient:

Where WITH With- own funds;

S With- the sum of all sources of financial resources.

2. Stability factor:

Where TO h- Accounts payable and other borrowed funds.

3. Agility factor:

K m \u003d (C s + DKZ - O St.) / C s,

where DKZ - long-term credits and loans;

ABOUT St.– fixed assets and other non-current assets.

4. Liquidity ratio:

Where D sa- cash invested in securities, inventories, accounts receivable; TO W- short-term debt.