What relates to the economic activity of the enterprise. What is economic activity

"economic activity" is revealed as a set of actions aimed, in particular, at replenishing the stock of material goods and ensuring the fullest possible satisfaction of the needs that they are designed to serve. To this end, existing goods are stored, new ones are mined and produced, they are moved in space and in exchange, and their consumption is organized. The motive of economic activity is the desire of a person to satisfy his needs for material goods. Economic activity is thus a manifestation of the economic (economic, expedient) motive in human life ... "

Source:

Order of Rospatent No. 87 dated July 25, 2011 "On the Enactment of the Guidelines for the Examination of Applications for Inventions"

Source:

"GOST R 52104-2003. Russian Federation. . Terms and Definitions"

(approved by the Decree of the State Standard of the Russian Federation of 03.07.2-st)

"... Economic activities: activities carried out in the course of production activities by an individual entrepreneur or legal entity, regardless of the form of ownership and whether it is of a commercial or non-commercial nature ..."

Source:

"GOST R 52104-2003. National Russian Federation. Resource saving. Terms and definitions"

(approved by the Decree of the State Standard of the Russian Federation of 07/03/2003 N 235-st)

Official terminology. Akademik.ru. 2012 .

See what "Economic activity" is in other dictionaries:

economic activity- A variety of human activities that affect the environment and global changes in nature ... Geography Dictionary

economic activity- - [A.S. Goldberg. English Russian Energy Dictionary. 2006] Topics energy in general EN economic activity …

Economic activity- X. human activity follows from his attitude to X. goods as utilities, the number of which is limited compared to the need for them. Aware of this limitation, a person takes actions aimed at replenishing the supply of such ... Encyclopedic Dictionary F.A. Brockhaus and I.A. Efron

economic activity- the totality of all labor actions directed by people to external nature in order to use and adapt it to satisfy their needs ... Reference commercial dictionary

BUSINESS ACTIVITIES OUTSIDE THE RUSSIAN FEDERATION- “The economic activity carried out by an organization that is a legal entity under the laws of the Russian Federation outside the Russian Federation through a representative office, branch or other structural unit that is not ... ... Glossary of concepts and terms formulated in the normative documents of Russian legislation

economic activity on land- — EN land based activity Topics security environment EN land based activity DE terrestrische Aktivität FR activité… … Technical Translator's Handbook

Economic activities of the homeowners association- In order to achieve the goals provided for by the charter, the homeowners' association has the right to engage in economic activities (part 1 of article 152 of the LC RF). A homeowners association may engage in the following types of economic activities: ... ... Housing Encyclopedia

administrative and economic activity (in sports)- administrative and economic activities of the FND The key functional task of the FND "Administrative and Economic Activities" during the Games is to ensure the work of the office, both in Moscow and in Sochi. This process pre… … Technical Translator's Handbook

Financial and economic activity- organizational and executive-administrative activities of the command (chief, commander), governing bodies, services and officials troops and bodies of the RF PS for management of the economy, including the relevant material and technical ... ... Border Dictionary

3. Ordinary business as confirms arbitrage practice(point 5 information letter Plenum of the Supreme Arbitration Court of Russia dated March 13, 2001 N 62), it is considered to be the implementation of transactions provided for by the charter of an economic entity, as well as ... ... Official terminology

Books

• Economic activity of Metropolitan Platon, A.A. Belyaev. Reprint edition in print-on-demand technology from the original of 1899 Reproduced in the original author's spelling of the 1899 edition (University Printing House Publishing House).…

Any society to ensure a normal (quite comfortable) level of his life activity, he performs many types of specific labor. For this purpose, certain organizations are created that jointly carry out a particular mission and operate on the basis of certain rules and procedures. An enterprise (organization) is an organizationally separated and economically independent main (primary) link in the production sphere of the national economy that manufactures products, performs work or provides services.

In the practice of management, each enterprise, as a complex production and economic system, carries out many specific activities. Each enterprise independently plans its activities and determines the prospects (strategy) of development, based on the demand for manufactured products (work, services performed) and the need to constantly increase its own profits, and also provides logistics for production.

The functioning of the enterprise is accompanied by a continuous circulation of funds, carried out in the form of resource costs and income generation, their distribution and use.

Every business has a specific goal. There may be several goals, they are usually set by the owners, and to achieve them, material and human resources are used, with the help of which financial and economic activities are carried out. That is, in essence, financial and economic activity is a tool for achieving hierarchical, economic and other goals facing a particular enterprise.

Financial and economic activity is a purposefully carried out process of practical implementation of the functions of an enterprise related to the formation and use of its financial resources to ensure economic and social development. It is carried out at all stages life cycle enterprise: from the moment of its birth to the moment of its liquidation as an independent business entity. The process of carrying out the financial and economic activities of an enterprise is characterized by a wide range of its financial relations with various subjects of the country's financial system.

The financial and economic activity of the enterprise is characterized, first of all, by the number and range of products, as well as the volume of its implementation. The volume of manufactured products directly depends on the availability and quality of production facilities, the availability of the necessary raw materials, materials or components, personnel of appropriate qualifications, and markets for the sale of products.

In turn, the volume of manufactured products affects all other aspects of the financial and economic activities of the enterprise - the cost of products, the amount of profit received, profitability production, the financial condition of the enterprise.

The financial and economic activity of enterprises is a purposeful activity based on decisions made, each of which is optimized based on intuition or calculations. The risk of making a decision is understood as the probability that the results of the implemented decision do not correspond to the set goals.

There are a lot of factors influencing the financial and economic activity of an enterprise or organization. Not all of them can be analyzed. The most important are the available resources - financial, material, personnel.

Purpose of financial and economic activity- getting the best possible results. The tasks that are solved when the goal is achieved are: providing the production process with resources and managing them; organization of the production and technological process; generating positive results. The objectives of the management of financial and economic activities are: planning, control, adjustment, analysis, efficiency improvement.

Financial and economic activity acts as an activity, first of all, about its basis - the finances of the enterprise. However, the effectiveness of the organization of finance acts as the financial condition of the enterprise. The latter depends on effective organization the entire cash flow. Therefore, financial and economic activity as a concept covers a wide range of activities within the enterprise, consisting of control over the provision of cash settlements, the receipt of cash income and expenses, the formation and distribution of cash savings and financial resources.

The diverse financial and economic activities of the enterprise are carried out on the basis of planned and forecast current and operational financial documents. The objects of planning, regulation and control in them are monetary and financial relations, materialized in the corresponding indicators. The main objects of financial and economic activity are those diverse monetary and financial relations of enterprises that constitute the content of enterprise finance.

The efficiency of the financial and economic activity of an enterprise should be understood as its result, obtained or potentially possible in the process of converting certain resources into the final product (work, service). The level of efficiency of the financial and economic activities of the enterprise is characterized by the level of its costs, results and financial condition. That is why, in order to determine the level of efficiency of the financial and economic activities of an enterprise, it is necessary to calculate a set of indicators characterizing its cost intensity, performance and financial condition.

To determine the essence of the financial and economic activities of the enterprise, it is necessary to define the main components of its elements. Such elements are: the finances of the enterprise, the structure of the funds of the enterprise, the structure of the property of the enterprise, the goals financial analysis, subjects of analysis.

Savitskaya G.V. writes that under market conditions, the finances of enterprises are of particular importance. The growing role of enterprise finance should be seen as a worldwide trend.

The main goal of assessing the financial and economic activities of an enterprise, according to Strazhev V.P., is to obtain a small number of key (most informative) parameters that give an objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors, which will be discussed in the next paragraph of the final qualifying work.

2.1 THEORETICAL PART………………………………………..

2.1.1 ANALYSIS OF LABOR PRODUCTIVITY FOR

INDUSTRIAL ENTERPRISES…………………… …

2.2 PRACTICAL PART………………………………………...

2.2.1 AGGREGATED BALANCE…………………….………

2.2.2. EVALUATION OF COMPOSITION AND STRUCTURE DYNAMICS

BALANCE ASSETS………………………………………….

2.2.3. EVALUATION OF COMPOSITION AND STRUCTURE DYNAMICS

LIABILITY BALANCE……………………………………………

2.2.4. FINANCIAL SUSTAINABILITY ANALYSIS

ENTERPRISES…………………………………………………

2.2.5. RELATIVE INDICATORS OF FINANCIAL

STABILITY……………………………………………...

2.2.6. LIQUIDITY ANALYSIS AND

SOLVENCY OF THE ENTERPRISE……………….

2.2.7. CASH FLOW ANALYSIS…………….

3. CONCLUSION……………………………………………………………

4. REFERENCES………………………………………………..

5. APPENDICES…………………………………………………………….

1. INTRODUCTION

The transition to a market economy requires enterprises to increase production efficiency, competitiveness of products and services based on the introduction of scientific and technological progress, effective forms of management and production management, overcoming mismanagement, enhancing entrepreneurship, initiative, etc.

An important role in the implementation of this task is assigned to the analysis of the financial and economic activities of enterprises. With its help, the ways of development of the enterprise are chosen, plans and management decisions are developed, as well as control over their implementation is carried out, reserves for increasing production efficiency are identified, the performance of the enterprise, its divisions and employees is evaluated.

Analysis financial and economic state of the enterprise begins with the study of the balance sheet, its structure, composition and dynamics. For a complete study of the balance sheet, it is necessary to consider the following questions:
- basic concepts of balance;
- meaning and functions of balance
- structure of the balance sheet

First, let's define a balance sheet.

The balance sheet is information about the financial position of an economic unit at a certain point in time, reflecting the value of the property of the enterprise and the cost of funding sources.

In economics, the balance sheet is the main source of information. With it, you can:
- get acquainted with the property status of an economic entity;
- determine the solvency of the enterprise: will the organization be able to fulfill its obligations to third parties - shareholders, creditors, buyers, etc.
- determine the final financial result of the enterprise, etc.

The balance sheet is a way of reflecting in monetary terms the state, placement, use of enterprise funds in relation to their sources of financing. In form, the balance sheet consists of two sections of the Asset and Liability, the results of which are equal to each other, this equality is the most important sign of the correctness of the balance sheet.

The structure of the balance sheet is such that the main parts of the balance sheet and their articles are grouped in a certain way. This is necessary to perform analytical studies and assess the structure of the asset and liability.

When conducting a balance sheet analysis, the following should be considered:
- financial information included in the balance sheet is historical in nature, i.e. shows the position of the enterprise at the time of reporting;
- in terms of inflation, there is a biased reflection in the time interval of the results of economic activity;
- financial statements carry information only at the beginning and end of the reporting period, and therefore it is impossible to reliably assess the changes occurring during this period.

Another important aspect analysis of the structure of the balance sheet is the definition of the relationship between the asset and the liability of the balance sheet, since in the process of production activity there is a constant transformation of individual elements of the asset and liability balance. Each liability group is functionally linked to the balance sheet asset, for example, loans are intended to replenish working capital. Some of the long-term liabilities finance both current and non-current assets. The same interaction is observed in the case of repayment of external obligations. Current assets must exceed short-term liabilities, i.e. part current assets repays short-term liabilities, the other part repays long-term liabilities, the rest goes to replenish equity.

2. MAIN PART

1. THEORETICAL PART

ANALYSIS OF LABOR PRODUCTIVITY AT INDUSTRIAL ENTERPRISES.

To assess the level of labor productivity, a system of generalizing, partial and auxiliary indicators is used.

General indicators include the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms.

Partial indicators are the time spent on the production of a unit of a product of a certain type (labor intensity of a product) or the output of a product of a certain type in in kind per man-day or man-hour.

Auxiliary indicators characterize the time spent on performing a unit of a certain type of work or the amount of work performed per unit of time.

The most general indicator of labor productivity is the average annual output of products by one worker. Its value depends not only on the output of workers, but also on the share of the latter in total strength industrial and production personnel, as well as the number of days worked by them and the length of the working day (Fig. 1).

Hence, the average annual output of products by one worker can be represented as the product of the following factors:

GV \u003d UD * D * P * SV. (one)

The calculation of the influence of these factors is carried out by the methods of chain substitution, absolute differences, relative differences or the integral method.

Rice. 1. The relationship of factors that determine the average annual output of an employee of an enterprise

Be sure to analyze the change in the average hourly output as one of the main indicators of labor productivity and the factor on which the level of the average daily and average annual output workers.
The value of this indicator depends on the factors associated with changes in the labor intensity of products and its cost estimate. The first group of factors includes such as the technical level of production, the organization of production, unproductive time spent in connection with marriage and its correction. The second group includes factors associated with a change in the volume of production in terms of value due to a change in the structure of products and the level of cooperative deliveries. To calculate the influence of these factors on the average hourly output, the method of chain substitutions is used. In addition to the planned and actual level of average hourly output, it is necessary to calculate three conditional indicators of its value.

The first conditional indicator of average hourly output should be calculated under conditions comparable to the plan (for productive hours worked, with a planned production structure and with a planned technical level production). To obtain this indicator, the actual volume of production marketable products should be adjusted for the amount of its change as a result of structural shifts and cooperative supplies
?VPstr, and the amount of time worked - for unproductive time costs (Tn) and over-planned time savings from the implementation of STP measures
(Te), which must first be determined. Calculation algorithm:

SVusl \u003d (VPf ±? VPstr) / (Tf-Tn ± Te)

If we compare the result obtained with the planned one, then we will find out how it has changed due to the intensity of labor in connection with the improvement of its organization, since the other conditions are the same:

The second conditional indicator differs from the first one in that, when calculating it, labor costs are not adjusted for Te

Swusl2=(VPf± ?VPstr)/(Tf-Tn)

The difference between the obtained and the previous result will show the change in the average hourly output due to extra time savings due to the implementation of scientific and technical progress measures

The third conditional indicator differs from the second one in that the denominator is not adjusted for unproductive time costs:

SVuslZ \u003d (VPf ± A? VPstr) / Tf

The difference between the third and second conditional indicator reflects the impact of unproductive time expenditure on the level of average hourly output.

If we compare the third conditional indicator with the actual one, we will find out how the average hourly output has changed due to structural changes in production.

An important role in studying the influence of factors on the level of average hourly output is played by the methods of correlation and regression analysis. The following factors can be included in the multifactorial correlation model of average hourly output: capital-labor ratio or energy-labor ratio; percentage of workers with higher qualifications, average term equipment service, the share of advanced equipment in its total cost, etc.
The coefficients of the multiple regression equation show how many rubles the average hourly output changes when each factor indicator changes by one in absolute terms. In order to find out how the average annual output of workers has changed due to these factors, it is necessary to multiply the resulting increases in average hourly output by the actual number of man-hours worked by one worker:

GVhi \u003d? СBxi, * Df * Pf.

To determine their impact on the average annual output of an employee, it is necessary to multiply the resulting increases in the average annual output of workers by the actual share of workers in the total number of production and industrial personnel:

To calculate the impact of these factors on the change in output, the increase in the average annual output of an employee due to the i-th factor should be multiplied by the actual average headcount industrial production personnel:

VPхi \u003d ?GVхi * PPP or change in average hourly output due to the i-th factor multiplied by the actual value of the length of the working day, the number of days worked by one worker per year, the share of workers in the total number of employees and average headcount employees of the enterprise:

VPxi \u003d? SVxi * Pf * Df * UDf * PPPf. (2)

It is possible to achieve an increase in labor productivity by: a) reducing the labor intensity of products, i.e. reducing labor costs for its production by introducing scientific and technical progress measures, comprehensive mechanization and automation of production, replacing outdated equipment with more advanced ones, reducing losses in working time and other organizational and technical measures in accordance with the plan; b) fuller use production capacity enterprises, since with an increase in production volumes, only the variable part of the cost of working time increases, while the constant remains unchanged. As a result, the time spent on producing a unit of output is reduced.

P ^ SV \u003d SVv - Saf \u003d (VPf + P ^ VP) / (Tf-RvT + Td) - (VPf / Tf)

where R T SV ~ reserve increase in average hourly output; SVd, SVf - respectively, the possible and actual level of average hourly output; R T
VP - a reserve for increasing gross output through the implementation of STP measures;
Tf - the actual cost of working time for the release of the actual volume of production; P ^ T - reserve for reducing working time due to mechanization and automation production processes, improving the organization of labor, improving the skills of workers, etc.; Тd - additional labor costs associated with an increase in output, which are determined for each source of reserves for increasing production, taking into account the additional amount of work necessary for the development of this reserve, and production rates.

To determine the reserve for increasing output, it is necessary to multiply the possible increase in average hourly output by the planned working time fund for all workers:

R ^ VP \u003d R ^ SV * TV

2.2 PRACTICAL PART

2.2.1 AGGREGATED BALANCE SHEET

For analytical research and a qualitative assessment of the dynamics of the financial and economic condition of an enterprise, it is recommended to combine balance sheet items into separate specific groups - an aggregated balance sheet.
The aggregated type of balance is used to determine the important characteristics of the financial condition of the enterprise and calculate a number of basic financial ratios.

In fact, the aggregated balance sheet involves a certain regrouping of the balance sheet items in order to single out values ​​that are homogeneous in terms of return periods, borrowed money.

On the basis of the aggregated balance of articles in section II of the balance sheet liabilities, the values ​​of Kt and Kt are obtained

Taking into account the fact that long-term loans and borrowings are directed mainly to the acquisition of fixed assets and capital investments, we will transform the original balance formula

Z+Ra =((Is+Kt)-F)+ (Kt+Ko+Rp)

From this we can conclude that, subject to the limitation of reserves and costs Z by the value (Is + Kt) -F

The condition of the solvency of the enterprise will be fulfilled, i.e. cash, short-term financial investments and active settlements will cover the company's short-term debt (Kt+Ko+Rp)

Thus, the ratio of the cost of material circulating assets and the values ​​of own and borrowed sources of their formation determines the stability of the financial condition of the enterprise.

The total amount of reserves and costs Z of the enterprise is equal to the total of section II of the asset balance.

On the left side of the equality, it has the difference between the working capital of the enterprise and its short-term debt, on the right side, by the value of the Et indicator. Thus, these transformations make it possible to establish reasonable relationships between indicators of the financial condition of the enterprise.

Table No. 1 Balance sheet of the enterprise (in aggregate form).

| | | On | On | | | On | On |
| ASSET | | start | end | LIABILITY | | start | end |
| | |period|period| | |period|period|
| I Immobilizo- | | | |I. Sources | | | |
| bathroom products | F | 1210.41 | 1187.35 | own | Is | 512.34 | 526.10 |
| | | | | Funds | | | |
|II. Mobile | | | | II. Loans and | | | | |
| funds | Ra | 308.85 | 306.43 | borrowed funds | K | 1006.92 | 967.68 |
| | | | | Stva | | | |-28.58 |
| | | | | | |-30,41 | |
| Stocks and | | | | | Long-term | | | | |
| costs | Z | 209.87 | 210.95 |
| Accounts receivable | | | | Short-term | | | |
| Debt | ra | 89.28 | 85.74 |
| | | | | many funds | | | | |
| Cash | | | | Credit | | | |
| funds and | D | 0.39 | 0.44 | debt | Rp | 976.51 | 939.10 |
| short-term | | | | | | | |
| financial investments | | | | | | | | |
|Other | | | | | | | |
| negotiable | |9.3 |9.3 | | | | |
|assets | | | | | | | |
| Balance | B | 1519.26 | 1484.48 | Balance | B | 1519.26 | 1484.48 |

2.2.2. EVALUATION OF THE DYNAMICS OF THE COMPOSITION AND STRUCTURE OF THE BALANCE ASSET

Assets are usually understood as the property in which money is invested. Become and sections of the balance are arranged depending on the degree of liquidity of the property, that is, on how quickly this asset can acquire a monetary form.

Analysis of the asset makes it possible to establish the main indicators characterizing the production and economic activities of the enterprise:
1. The value of the property of the enterprise, the total balance sheet.
2. Immobilized assets, total of section I of the balance sheet
3. The cost of working capital, the result of section II of the balance sheet

With the help of analysis, you can get the most general idea of ​​the qualitative changes that have taken place, as well as the structure of the asset, as well as the dynamics of these changes.

Table No. 2 Analysis of the composition and structure of the asset balance

| ASSET BALANCE | period rub | period rub |
| | | | rejected |% |
| | | | Neiya | |
| | | | RUB | |
| | RUB |% | RUB |% | | |
| I Non-current assets | | | | | | | |
| intangible assets | 123.06 | 8.09 | 121.51 | 8.13 | -1.55 | 98.74 |
| fixed assets | 68.47 | | |3.31 |-19.1 |72.18 |
| construction in progress | 46.76 | 4.51 | 49.42 | 2.97 | -2.46 | 94.73 |
| profitable investments in the mat | 784.55 | |44.3 |52.5 |0 |100 |
| real values ​​| | |3.08|784.55| | | |
| long-term financial investments | 187.57 | | |12.6 |0 |100 |
| Total section1 | 1210.41 | 51.6 | |79.5 |-23.1 |98.09 |
| | | |187,57| | | |
| | |12,4|1187,3| | | |
| | |79,7| | | | |
| | | | | | | |

| II current assets | | | | | | | |
| reserves | 200.03 | 13.2 | 161.15 | 10.8 | -38.9 | 80.56 |
| VAT | 9.85 | | |3.33 |39.9 |505.6 |
| accounts receivable | 89.28 | 0.65 | 49.80 | 5.74 | -3.54 | 96.03 |
| Cash | 0.34 | | |85.74 |0.03 |0.1 |129.4 |
| other current assets | 9.3 | 5.88 | 0.44 | 0.62 | 0 | 100 |
| Total section 11 | 308.85 | | |9.3 |20.5 |-2.42 |99.21 |
| | |0,02|306,43| | | |
| | |0,61| | | | |
| | |20,3| | | | |
|BALANCE |1519.26|100 |1493.78|100 |-25.48 |98.32 |

After analyzing the data of the analytical table No. 2, we can draw the following conclusions.

The total value of the property decreased during the reporting period by 1.68% (100-
98.32), which indicates a decline in the economic activity of the enterprise;

Reducing the value of property by 25.48 rubles. was accompanied by internal changes in the asset: with a decrease in the value of non-current assets by 23.06 (decrease by 1.9%), there was also a decrease in working capital by 2.42 (decrease by 0.79%)

The decrease in the cost of non-current assets as a whole was due to a decrease in intangible assets by 1.26% and a decrease in the cost of working capital by 27.82%.

There was a decrease by 3.97 points in settlements with debtors.

Cash also increased by 29.4 points.

Based overall assessment the balance sheet asset revealed a decrease in the productive potential of the enterprise, which is regarded as a negative trend.

2.2.3. EVALUATION OF THE DYNAMICS OF THE COMPOSITION AND STRUCTURE OF THE LIABILITY BALANCE

For a general assessment of the property potential of the enterprise, an analysis of the composition and structure of the obligations of the enterprise is carried out.

The liability of the balance sheet reflects the sources of financing of the enterprise's funds, grouped on a certain date according to their ownership and purpose. In other words, the passive shows:

The amount of funds invested in the economic activity of the enterprise;

The degree of participation in the creation of the property of the organization.

Obligations to owners amount to almost permanent part liabilities of the balance sheet, not subject to repayment during the activity of the organization.

An important aspect of the analysis of the structure of the balance sheet is the definition of the relationship between the asset and the liability of the balance sheet, since in the process of production activity there is a constant transformation of individual elements of the asset and liability balance. Each liability group is functionally related to an asset.
Non-current assets are associated with equity and long-term liabilities, and current assets with short-term liabilities and long-term liabilities.

It is believed that in a normally functioning enterprise, current assets should exceed short-term liabilities. The other part repays long-term obligations, the rest goes to replenish equity

Table No. 3 Analysis of the composition and structure of the balance sheet liability.

| | To the beginning | To the end | Absolute | Tempo |
| LIABILITY BALANCE | period rub | period ruble |
| | | | Loneia | that% | |
| | | | RUB | |
| | RUB |% | RUB |% | | |
| IV Capital and reserves | | | | | | | |
| Authorized capital | 146.50 | 9.64 | 146.5 | 9.8 | 0 | 100 |
|Extra capital |155,99 | |115,99|7,76 |0 |100 |
| Accumulation funds | 135.45 | 7.63 | |9.05 |-0.12 |99.9 |
| Retained earnings | 114.4 | |135.33|6.27 |-20.73 |81.9 |
| Past years | |8,92| | | | |
| Retained earnings | x | |93.67 |2.31 ​​|34.61 | |
| Reporting year | |7.53| | | | |
| Total for Section IV | 512.34 | | |34.61 |35.22|13.76 |102.8|
| VI Short-term liabilities | | | | | | | |
| Accounts payable | 976.51 | |526.10| |-37.41 | |
| Accumulation Funds | 30.41 | | | |62.86|-1.83 |96.16|
| Total for Section VI | 1006.92 | 33.7 | | |-39.24 | |
| | | |939,1 |1,91 | |93,98|
| | | |28,58 |64,78| | |
| | |64,3|967,68| | |96,10|
| | |2,00| | | | |
| | |66,2| | | | |
|BALANCE |1519.26|100 |1493.7|100 |-25.48 |98.32|

The data in table No. 3 indicates that the decrease in the value of property is mainly due to a decrease in the company's own funds. Equity capital decreased by 25.48 rubles

It should also be noted that the company practically does not attract long-term borrowed funds, i.e. there is no investment in production.
Attention is drawn to the fact that in the composition of short-term liabilities, a significant amount is occupied by accounts payable in the absence of short-term bank loans, i.e. financing of working capital comes mainly from accounts payable. Its share in the structure of the company's liabilities decreased to 62.86%.

In general, there is a low autonomy of the enterprise (the share of equity capital was 35.22%) and a low degree of use of borrowed funds.

2.2.4. ANALYSIS OF THE FINANCIAL STABILITY OF THE ENTERPRISE

One of the main tasks of the analysis of the financial and economic state is the study of indicators characterizing the financial stability of the enterprise. The financial stability of an enterprise is determined by the degree of provision of reserves and costs by own and borrowed sources of their formation, the ratio of the volume of own and borrowed funds and is characterized by a system of absolute and relative indicators

In the course of production activities at the enterprise, there is a constant formation (replenishment) of stocks of inventory items. For this, both own working capital and borrowed funds are used.
(long-term and short-term credits and loans); Analyzing compliance or discrepancy (surplus or shortage), funds for the formation of stocks and costs, determine the absolute indicators of financial stability.

Table No. 4 Analysis of the financial stability of the enterprise.

| | rub | rub | neiya (rub) | that% |
| 1. Sources of own funds (Is) | 512.34 | 526.10 | 13.76 | 102.7 |
|2. Non-current assets (F) |1210.41 |1187.35 |-23.06 |98.09|
|3. Own working capital |-698.07 |-661.25 |36.82 |94.73|
|(EU) (1-2) | | | | |
|4. Long-term loans and extra |____ |____ |____ |____ |
| Means (CT) | | | | | |
| 5.Availability of own working capital | | | | | |
| Funds and long-term loans | | | | | |
| sources for the formation of stocks | -698.07 | -661.25 | 36.82 | 94.73 |
| and costs (Et) (3 + 4) | | | | | |
|6.Short-term loans and borrowings (Кt)|____ |____ |____ |____ |
| 7. The total value of the main sources | | | | | |
| formation of stocks and costs (ES) | -698.07 | -661.25 | 36.82 | 94.73 |
|(5+6) | | | | |

Continuation of table No. 4
| 8. The value of stocks and costs (Z) | 209.88 | 210.95 | 1.07 | 100 |
| 9. Surplus (lack) own | | | | | |
|working capital for formation|-907.95 |-872.2 |35.75 |100.5|
| Stocks and costs ((EU) (3-8) | | | | |
| 10. Surplus (lack) own | | | | | |
| Working capital and long-term | -907.95 | -872.2 | 35.75 | 96.06 |
| borrowed funds to form | | | | | |
| Stocks and costs ((Et) (5 ... 8) | | | | | |
| 11. Surplus (lack) total | | | | | |
| value of the main sources | -907.95 | -872.2 | 35.75 | 96.06 |
| formation of stocks and costs ((ES) | | | | |
| 12. Three-dimensional indicator of the type | (0,0,0) | (0,0,0) |____ |____ |
| financial stability (9; 10; 11) | | | | | |

The data of table No. 4 give us the opportunity to understand that this enterprise is in a critical position, this is determined by the conditions:

(E(< 0 трехмерный показатель S=(0.0.0)

A financial crisis is the brink of bankruptcy: the presence of overdue accounts payable and receivable and the inability to repay them on time. In a market economy, with repeated repetition of such a situation, the enterprise is threatened with declaring bankruptcy.

This conclusion is made on the basis of the following conclusions:

Stocks and costs are not covered by own working capital

The main reason for the deterioration of the financial position of the enterprise is that its own working capital and the total value of the sources of formation (E () decreased by 94.73%.

2.2.5. RELATIVE INDICATORS OF FINANCIAL STABILITY

The main characteristic of the financial and economic condition of an enterprise is the degree of dependence on creditors and investors.
It is desirable that in financial structure organizations had a minimum of equity and a maximum of borrowed capital. Borrowers evaluate the stability of the enterprise by the level of equity capital and the probability of bankruptcy.

Financial stability depends on the state of own and borrowed funds.

The analysis is carried out by calculating and comparing the obtained values ​​of the coefficients with the established base values, as well as studying their dynamics from changes during the reporting period.

Table No. 5 Calculation and analysis of relative financial stability ratios.

| |To the beginning |To the end|Absolute|Tempo |
| INDICATOR | period | period | deviated | growth |
| | rub | rub | neiya (p) | that% |
|1. Enterprise property. Rub (V) |1519.26 |1493.78 |-25.48 |98.25|
|2. Sources of own funds |512.34 |526.10 |13.76 |102.6|
|(capital and reserves) rub(Is) | | | | |
|3. Short-term liabilities rub(Kt) | | | | |
|4.Long-term liabilities rub (Kt) | | | | |
| 5.Total borrowed funds (Kt + Kt) | | | | | |
|6. Non-current assets RUB (F) |1210.41 |1187.35 |-23.06 |98.09|
|7. Current assets RUB (Ra) |308.85 |306.43 |-2.42 |99.22|
| 8. Reserves and costs (Z) | 209.88 | 210.95 | 1.07 | 100.5 |
|9. Own working capital |-698.07 |-661.25 |-36.82 |94.73|
| RUB (EU) (2..6) | | | | |
| COEFFICIENT | Interval | On | On | Absolute | Temp |
| | optimal | start | ko- | s | grew |
| | nyh | lo | nets | declining |
| | values ​​| year | year | no (r) | |
|10.autonomy (Ka) (2:1) |>0.5 |0.33 |0.35|0.2 |106.2|
| 11. Correlation of borrowed and own | |

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In the conditions of market relations, the enterprise is the main link in the entire economy, since it is at this level that the products needed by society are created and the necessary services are provided.

An enterprise is an independent, organizationally separate economic entity in the production sphere of the national economy that manufactures and sells products, performs industrial work or provides paid services.

The enterprise has a specific name - plant, factory, combine, mine, workshop, etc.

Any enterprise is a legal entity, has a complete accounting and reporting system, an independent balance sheet, settlement and other accounts, a seal with its own name and a trademark (brand).

main goal(mission) of the creation and operation of the enterprise is to obtain the maximum possible profit through the sale to consumers of manufactured products (work performed, services rendered), on the basis of which the social and economic needs of the labor collective and owners of the means of production are satisfied.

On the basis of the general mission of the enterprise, general company goals are formed and set, which are determined by the interests of the owner, the amount of capital, the situation within the enterprise, external environment and must meet the following requirements: be specific and measurable, time-oriented, accessible and mutually supportive.

Each enterprise is a complex production and economic system with multifaceted activities. The most clearly distinguished areas that should be attributed to the main ones are:

1) comprehensive market research (marketing activities);

2) innovative activity(research and development work, the introduction of technological, organizational, managerial and other innovations in production);

3) production activity(manufacture of products, performance of works and provision of services, development of a range and assortment adequate to market demand);

4) commercial activity enterprises in the market (organization and promotion of sales of manufactured products, services, effective advertising);

5) material and technical support of production (supply of raw materials, materials, components, provision of all types of energy, machinery, equipment, containers, etc.);

6) economic activity enterprises (all types of planning, pricing, accounting and reporting, organization and remuneration of labor, analysis of economic activity, etc.);

7) after-sales service for production, technical and consumer products ( commissioning works, warranty service, provision of spare parts for repairs, etc.);

8) social activity(maintaining the working and living conditions of the workforce at an appropriate level, creating the social infrastructure of the enterprise, including its own residential buildings, canteens, health-improving and children's preschool institutions, vocational schools, etc.)

The activities of the enterprise are regulated by numerous legal acts, the main of which are: the Civil Code of the Russian Federation on the enterprise, the charter of the enterprise and the collective agreement that regulates the relations of the labor collective with the administration of the enterprise.

The Civil Code of the Russian Federation on an enterprise determines the procedure for the creation, registration, liquidation and reorganization of an enterprise.

According to the existing legislation, an enterprise can be created by the owner or by decision of the labor collective; as a result of the forced division of another enterprise in accordance with antitrust laws; as a result of separation from the operating enterprise of one or more structural units, as well as in other cases.

The company is included in State Register Russia from the date of its registration. To implement this procedure, an application, a decision of the founder on the creation, a charter and other documents according to the list determined by the Government of the Russian Federation are required.

The liquidation and reorganization of the enterprise are carried out by the decision of the owner and with the participation of the labor collective, or by the decision of the court or arbitration, as well as in the following cases: it is declared bankrupt; if a decision has been made to ban the activity of the enterprise; if the decision of the court is invalidated founding documents and in other cases.

The management of the enterprise is carried out in accordance with the charter on the basis of a combination of the rights of the owner and the principles of self-government of the labor collective. The owner may delegate his rights to manage the enterprise to the council of the enterprise or another body provided for by the charter of the enterprise and representing the interests of the owner and the labor collective.

The property of the enterprise consists of fixed assets and working capital, as well as other values, the value of which is reflected in the balance sheet of the enterprise. The sources of its formation are:

– monetary and material contributions of the founders;

– income from main and other activities;

– income from securities; loans from banks and other creditors;

– capital investments and subsidies from the budgets;

- proceeds from the denationalization and privatization of property;

- gratuitous or charitable contributions from enterprises, organizations and citizens and other sources.

The enterprise uses and disposes of property at its own discretion: sells, transfers free of charge, exchanges or leases.

According to the Civil Code of the Russian Federation, a generalizing indicator of the financial results of the economic activity of an enterprise is profit (income), the procedure for using which is determined by the owner.

The enterprise independently determines the wage fund without limiting its growth by state bodies, the minimum wage for employees (cannot be less than the poverty line established by Russian legislation), establishes the forms, systems and amounts of wages and other types of income for employees.

The enterprise independently carries out activity planning and determines development prospects based on the demand for manufactured products. The plans are based on contracts concluded with consumers of products, works, services, and suppliers of material and technical resources.

The company sells its products at prices and tariffs set independently or on a contractual basis. In settlements with foreign partners, contract prices are applied in accordance with the conditions and prices of the world market.

Issues of social development, including the improvement of working conditions, life and health of members of the labor collective and their families, are resolved by the labor collective with the participation of the owner in accordance with the charter of the enterprise, the collective agreement and legislative acts of Russia.

The state guarantees the observance of the rights and legitimate interests of the enterprise: provides it with equal legal and economic conditions for managing, regardless of the form of ownership; contributes to the development of the market and regulates it with the help of economic laws and incentives, implements antitrust measures; provides preferential conditions for enterprises that introduce advanced technologies and create new jobs.

The enterprise is responsible for violation of contractual obligations, credit and settlement and tax discipline, requirements for product quality, for environmental pollution. The enterprise must ensure the safety of production, sanitary and hygienic standards and requirements for protecting the health of its employees, the public and consumers of products.

Control over certain aspects of the enterprise's activities is carried out by: the state tax administration, the tax police and government bodies which are entrusted with the supervision of the safety of production, labor, fire and environmental safety, other bodies determined by the legislation of Russia.

The company operates on the basis of the Charter, which is approved by the owner of the property, and for state enterprises- also with the participation of the labor collective.

The charter of the enterprise defines: the owner and full name of the enterprise, its location, the subject and objectives of the activity, the governing bodies and the procedure for their formation, the competence and powers of the labor collective and its elected bodies, the procedure for the formation of property, the conditions for reorganization and termination of the enterprise.

The articles of association may include the following provisions: labor relations; on the powers, procedure for the creation and structure of the enterprise council; about the trademark, etc.

2 The essence of contracts of sale, delivery. Organization contract work at the enterprise

The subject of the contract is a thing (goods). Thus, this contractual model is focused, first of all, on paid alienation of material objects into the real right. At the same time, the construction of the sale and purchase agreement can also be used to regulate relations for the alienation of property rights (clause 4, article 454 of the Civil Code of the Russian Federation). Alienation of real rights under a contract of sale is obviously impossible due to the fact that this contradicts the nature of these rights (clause 4, article 454 of the Civil Code of the Russian Federation). One of the exceptions may be the alienation of a share in the right of common ownership. The only essential condition of the contract of sale in the Russian Federation is its subject matter. Agreeing on a condition on an item means establishing the name and quantity of the item. The price is not an essential condition, and if it is not specified in the contract, its determination takes place according to the rules of Art. 424 of the Civil Code of the Russian Federation (similar goods in similar conditions).

Signs of a sale and purchase agreement - consensual, bilateral, reimbursable, mutually binding, non-fiduciary, non-public, mutually agreed, unlimited.

A supply agreement is an agreement between the parties, according to which the supplier - seller, carrying out entrepreneurial activities, undertakes to transfer, within the stipulated time or terms, the goods produced or purchased by him to the buyer for use in entrepreneurial activity or for other purposes.

The agreement is a consensual, compensated, bilateral agreement. This agreement has a number of distinctive features. First, it should be noted that there is a peculiarity in the subject composition of this agreement, which lies in the fact that only a person engaged in entrepreneurial activity can act as a supplier: an individual entrepreneur or a commercial organization. Secondly, one of essential conditions The supply contract is the obligation of the supplier to transfer the goods within the stipulated time or periods. Therefore, the supply contract assumes both a one-time wholesale goods on time, as well as the wholesale sale of goods in separate lots for a long time (conditional terms), as well as the transfer of a certain item within a specified period. Thirdly, it is essential for what purpose the buyer purchases goods from the supplier, because under the supply agreement the buyer acquires goods for use in business activities (for industrial processing and consumption, for subsequent sale and other professional activity) or for activities not related to personal, family, home use of the goods.

The parties to the supply agreement are the supplier and the buyer. On the side of the supplier, as a rule, are commercial organizations and individual entrepreneurs, and buyers are any persons, but most often legal entities and individual entrepreneurs.

The supply contract is concluded in writing. It is concluded in such a way as the exchange of documents between the parties. If the parties to the contract are two citizens (entrepreneurs), and the total amount of goods delivered does not exceed 1,000 rubles, then the contract may be concluded orally.

The purpose for which the contract is concluded is the subject of the transaction, the mutual rights and obligations of the parties - its conditions, the totality of the conditions - its content.

The role of the contract as a universal regulator of economic relations, a comprehensive tool for commerce and economic activity is well known. On the other hand, an agreement between specific parties makes it possible to capture and streamline their most subtle relationships, relieving the legislator of this overwhelming and unnecessary function.

So Civil Code gives only a general description of the contracts and a list of the main conditions, leaving the parties the opportunity to arbitrarily concretize, expand the provisions included in each specific contract. Corporate regulations should provide the same freedom.

The law gives organizations the right to independently choose counterparties and perform actions on their own behalf that have legal force in the development and implementation of obligations under contracts.

Contractual work at the enterprise refers to activities that are usually carried out in two cycles:

– conclusion of contracts (preparation, execution, agreement of conditions with contractors);

- organization of the execution of contracts (operational measures, accounting, control, evaluation of progress and results).

This work is a kind legal activity, since it is based on legal norms (centralized and corporate), and the result of its first cycle - the contract - itself becomes a legally binding document.

If an enterprise acts as a supplier (seller, performer), then, as a rule, the planning department or a sales department, or a specially formed contract department. If the enterprise is a buyer (customer), then work, depending on the subject of the contract, is carried out in the services responsible for logistics, organization capital construction, equipment repair, etc.

The two named types of contractual work must correspond: the content of corporate acts, the specialization of lawyers, the distribution of duties between employees of the legal department of the enterprise. Attention should be paid to the stage of contract work.

The range of issues addressed in the process of concluding and executing contracts is specific to each enterprise, but this process itself is uniform in the sense that the following typical stages are inherent in it.

1. Preparation for the conclusion of contracts. Stages: pre-contractual contacts with possible contractors; development of basic conditions (signing of preliminary contracts - agreements of intent); preparation of forms of contractual documentation; drawing up a contractual campaign plan (with a large number of potential counterparties).

2. Evaluation of the grounds for concluding contracts. It is based mainly on the analysis of the production and commercial situation in which the enterprise and each of the potential counterparties are located. The decision to refuse to conclude an agreement in the presence of a preliminary agreement must be argued, and before the counterparty takes actions related to material costs.

3. Registration of contracts. Stages: development of projects; settlement of disputes; specification of the content of concluded contracts; their modification or termination.

Projects are developed, as a rule, by the service responsible for conducting contractual work, and, together with a protocol of disagreements or other similar documentation, are transferred for comprehensive verification to the departments involved in the production, logistics, financial and legal support of the enterprise. The traditional form of checking the compliance of projects with the interests and capabilities of the enterprise is sighting.

4. Bringing the content of the contracts to the executors. It is possible in the following forms: transfer of contractual documentation to interested parties, which is usually certified by their signature; transfer of copies or extracts of these documents to divisions of the enterprise; publication of systematized information on the main terms of contracts (inventories of orders, supply plans, etc.).

5. Control of execution. It aims to keep the work in the parameters that meet the terms of the contracts, for which the data on the progress of the work is compared with the stipulated indicators. Control can be selective, continuous, periodic, permanent.

6. Evaluation of the results of the execution of contracts. It consists of: conclusions about success (failure) by comparing the actually achieved indicators with the goals of transactions; analysis of the results for the possibility of applying incentives or sanctions to the perpetrators; development of measures that can improve the execution of contracts.

The most difficult issue is, perhaps, the question of the normative regulation of contractual work.

A feature of contract work is that it is based on local regulations, that is, those that are adopted directly by the enterprises themselves. These acts without repeating general provisions on agreements contained in the current legislation allow:

- take into account the specific features and working conditions of the enterprise, and are designed to determine the list and functions of the enterprise's divisions that conduct contractual work;

- establish the content of the actions performed in this case, the procedure and terms for their implementation;

- to fix the schemes for the execution of contractual documentation and the forms of accounting for the execution of contracts;

- to determine incentives for the proper execution of contracts and the responsibility of structural divisions and officials for violation of contractual obligations;

- provide for the responsibility of specific employees, their rights and obligations.

It should be borne in mind that local regulations can be both complex in nature (for example, the Regulation on the conduct of contractual work, the Instruction on the procedure for conducting contractual work), and reflect only part of the stages (for example, the Instruction on the procedure for filing claims and lawsuits for non-fulfillment of obligations ). However, there is a limit beyond which rationing loses its meaning - excessive detailing gives rise to "dead" rules. Corporate acts regulating the conduct of contractual work are approved by the head of the enterprise.

When developing instructions (provisions), one should neither reproduce nor re-systematize the norms of legislation. This leads, firstly, to a separation of the created acts from the actual structuring of contractual work at the enterprise, and secondly, to a distortion of the meaning of the law. Such corporate acts should not provide for the rules governing relations with counterparties, since this is the subject of contractual regulation with them.

to local regulations forms (forms) of contractual documentation are being developed as applications. The content of these forms reflects the main details and conditions of the future contract. To a certain extent, they facilitate and speed up the process of concluding contracts. Therefore, it is very important to ensure their timely development. At the same time, it should be pointed out that the forms of contractual documentation are of an auxiliary nature. In the process of concluding contracts and agreeing on its terms, the parties can make changes and additions to them: exclude certain clauses from them, include others, etc.

Particular attention should be paid to the role of the legal service in the contract work at the enterprise. The legal service of the enterprise summarizes and analyzes the contractual practice. This is necessary to identify shortcomings in the organization of the contractual campaign and develop measures to eliminate and prevent them. The conclusions drawn as a result of the generalization are used when concluding new contracts.

It is important to emphasize that the participation of legal advisers in contract work is not episodic, but permanent. It is not limited only to familiarizing employees involved in contractual work with the relevant regulations. Lawyers organize and actively participate both in the preparation of local regulations and all contractual documentation. The legal adviser is obliged to review and endorse all the legal acts of the enterprise, express his comments and suggestions on them so that these acts express the most optimal solution based on knowledge of the specific economic situation and current legislation.

When checking projects legal documents or participation in the preparation of orders, instructions, regulations, contracts and other legal documentation on contractual work legal service care should be taken not to establish unlawful terms and conditions. Only after such a check, the drafts of these documents can be endorsed by the legal service.

The legal service should participate in determining the structure of the contractual relations of the enterprise based on the need to establish more rational contractual relations. At the same time, it must be borne in mind that the structure of contractual relations may depend on the characteristic this enterprise areas of specialization, organizational structure (the presence of independent enterprises, production units in the composition of the production association) and the distribution of functions between its business units, from technological features production, etc.

Having received the draft contract for verification, the legal adviser must see whether it is correctly drawn up in substance and in form. When approving a draft agreement, one should, in addition, pay attention to the reflection in it of all essential conditions, the completeness and clarity of the presentation of the text of the agreement, which does not allow for different interpretations.

In cases where the division of the enterprise that received the draft contract has comments on its terms, the contract is drawn up with a protocol of disagreements. The legal department, if it did not participate in drawing up the protocol of disagreements, must, when approving the draft agreement, check the legality and correctness of the preparation of the protocol of disagreements. Considering the comments of the counterparty, set out by him in the protocol of disagreements, the legal department should pay attention to the legality and motivation of the proposed comments, as well as objections to them from the interested departments of the enterprise.

The effectiveness of contractual work to a large extent depends on the accounting and control of the execution of business contracts.

Properly organized accounting is an important element of the system of measures to prevent violations of obligations. It should ensure the creation of a documentary base for analyzing the reasons for non-fulfillment of contractual obligations, taking measures to prevent them and eliminate them, contribute to the correct consideration of claims and lawsuits of counterparties, ensure the reliability of data in statistical reporting on the fulfillment of contractual obligations.

In practice, such accounting is carried out by keeping a log. This magazine provides for sections that indicate, for example, under a supply contract, such data as details of the counterparty, numbers and dates of contracts, specifications, orders, orders, the volume of products to be delivered and the delivery time, the name of the shipped products and the date of shipment, numbers of transport documents, payment requests and other information.

Control functions for the proper fulfillment of contractual obligations should be carried out by all services related to the conduct of contractual work. For the same purposes, special services for monitoring the fulfillment of obligations can be formed. Of particular importance in this work is the legal service of enterprises. It must develop and implement measures that contribute to the impeccable fulfillment of the terms of the contract, coordinate in this regard the activities of all parts of the enterprise.

Accounting and control should also be maintained for the improper fulfillment of contractual obligations by counterparties. And here the legal service, along with others structural divisions, it is necessary to organize the prompt collection of the necessary information about violations of contractual obligations. This will make it possible to timely identify and not disregard any case of improper performance of contracts, reduce the time gap between the violation and the application of liability to the debtor, improve the accuracy and quality of the prepared claim and lawsuit materials.

The principle of freedom of contract lies at the heart of the conclusion of a contract. Citizens and legal entities enter into contractual relations of their own free will and in their own interest, they are free to establish their rights and obligations and to determine any terms of the contract that do not contradict the law

These provisions are designed to ensure the normal functioning of civil circulation, a necessary condition for which is the equality of its participants.

Development free market sometimes requires the adoption of non-standard decisions, and therefore modern legislation gives the parties to the contract the right to conclude contracts, both provided and not provided for by law or other legal acts. In addition, the parties may conclude an agreement that contains elements of various agreements provided for by law or other legal acts (mixed agreement). At the same time, the relations of the parties under a mixed contract will be applied in the relevant parts of the rules on contracts, the elements of which are contained in the mixed contract, unless otherwise follows from the agreement of the parties or the essence of the mixed contract. However, one should be warned against hasty and ill-conceived experimentation in concluding such agreements. For their compilation, a sufficiently high legal qualification. Otherwise, if a dispute arises under such an agreement, the parties may expect an unpleasant surprise when the court determines the law applicable to this agreement and it turns out that the relations of the parties, including liability for violation of their obligations under this agreement, are not established as the parties expected . That is, before inventing "new" provisions of the contract, it is necessary to make sure that the law does not establish mandatory requirements for the preparation of these terms of the contract. Otherwise, it may turn out that the law provides for some other consequences than those expected by the parties.

The parties to the contract may determine its terms at their own discretion in all cases where the content of the relevant term is not determined by law or other legal act of a strictly binding nature (imperative norms). That is, the principle of "freedom within the framework of the law" applies.

Economic activity of the enterprise is the production of products, the provision of services, the performance of work. Economic activity is aimed at making a profit in order to satisfy the economic and social interests of the owners and the workforce of the enterprise. Economic activity includes the following stages:

• scientific research and development work;
• production;
• auxiliary production;
• maintenance of production and sales, marketing;
• sales and after-sales support.

Analysis of the economic activity of the enterprise

Makes the FinEkAnalysis program.

Analysis of the economic activity of the enterprise this is a scientific way of understanding economic phenomena and processes, based on the division into component parts and the study of the variety of connections and dependencies. This is an enterprise management function. Analysis precedes decisions and actions, justifies scientific management production, increases objectivity and efficiency.

Analysis of the economic activity of the enterprise consists of the following areas:

• The financial analysis
  • Solvency analysis, %20%20%D0%B8%20 financial stability,
• Management analysis
• Evaluation of the place of the enterprise in the market of this product,
• Analysis of the use of the main factors of production: means of labor, objects of labor and labor resources,
• Evaluation of the results of production and sales of products,
• Making decisions on the range and quality of products,
• Development of a strategy for managing production costs,
• Determination of the pricing policy,

Indicators of economic activity of the enterprise

The analyst, according to the specified criteria, selects indicators, forms a system from them, and makes an analysis. The complexity of the analysis requires the use of systems, rather than individual indicators. The indicators of economic activity of the enterprise are divided into:

1. value and natural, - depending on the underlying meters. Cost indicators - the most common type of economic indicators. They generalize heterogeneous economic phenomena. If an enterprise uses more than one type of raw materials and materials, then only cost indicators can provide information on the generalized amounts of receipts, expenditures, and the balance of these items of labor.

natural indicators are primary, and cost - secondary, since the latter are calculated on the basis of the former. Economic phenomena such as production costs, distribution costs, profit (loss) and some other indicators are measured only in cost terms.

2. quantitative and qualitative, - depending on which side of phenomena, operations, processes is measured. For results that can be quantified, use quantitative indicators. The values ​​of such indicators are expressed as some real number that has a physical or economic meaning. These include:

1. All financial indicators:

• revenue,
• net profit,
• fixed and variable costs,
• profitability,
• turnover,
• liquidity, etc.

2. Market indicators:

• volume of sales,
• market share,
• size/growth of the customer base, etc.

3. Indicators characterizing the efficiency of business processes and activities for training and development of the enterprise:

• labor productivity,
• production cycle,
• lead time,
• staff turnover,
• number of employees trained, etc.

Most of the characteristics and results of the work of the organization, departments and employees are not amenable to strict quantitative measurement. They are used to evaluate qualitative indicators. Qualitative indicators are measured with the help of expert assessments, by monitoring the process and results of work. These include, for example, indicators such as:

• relative competitive position of the company,
• customer satisfaction index,
• staff satisfaction index,
• command at work
• the level of labor and performance discipline,
• quality and timeliness of submission of documents,
• compliance with standards and regulations,
• execution of orders of the head and many others.

Qualitative indicators, as a rule, are leading, as they affect the final results of the organization's work and "warn" about possible deviations of quantitative indicators.

3. Volumetric and specific- depending on the application of individual indicators or their ratios. So, for example, the volume of output, sales volume, production cost, profit are volume indicators. They characterize the volume of this economic phenomenon. Volumetric indicators are primary, and specific indicators are secondary.

Specific indicators calculated on the basis of volume indicators. For example, the cost of production and its cost are volume indicators, and the ratio of the first indicator to the second, that is, the cost per ruble of marketable products, is a specific indicator.

Results of economic activity of the enterprise

Profit and income- the main indicators of the financial results of the production and economic activities of the enterprise.

Income is the proceeds from the sale of products (works, services) minus material costs. It represents the monetary form of the net output of the enterprise, i.e. includes wages and profits.

Income characterizes the amount of funds that the company receives for the period, and minus taxes is used for consumption and investment. Income is sometimes subject to taxation. In this case, after tax is deducted, it is subdivided into consumption, investment and insurance funds. The consumption fund is used for remuneration of personnel and payments based on the results of work for the period, for a share in the authorized property (dividends), material assistance, etc.

Profit- part of the proceeds remaining after reimbursement of production and marketing costs. In a market economy, profit is the source of:

• replenishment of the revenue part of the state and local budgets,
• enterprise development, investment and innovation activities,
• satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.

The amount of profit and income is influenced by the volume of products, assortment, quality, cost, improvement of pricing and other factors. In turn, profit affects the profitability, solvency of the enterprise and others. The value of the gross profit of the enterprise consists of three parts:

• profit from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
• profits on the sale of tangible assets and other property (this is the difference between the sale price and the costs of acquiring and selling). Profit from the sale of fixed assets is the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;
• profit from non-sales operations, i.e. operations not directly related to the main activity (income from securities, from equity participation in joint ventures, leasing property, excess of the amount of fines received over those paid, etc.).

Unlike profit, which shows the absolute effect of activity, profitability- a relative indicator of the efficiency of the enterprise. AT general view it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is derived from the word "rent" (income).

Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the profit received in relation to the spent production resources. Product profitability and production profitability are often used. Distinguish the following types profitability:

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9. Analysis of the cost of production of an enterprise on the example of PJSC Bashinformsvyaz In this work, an attempt was made to build an economic and mathematical model that is a mathematical description of the economic activity of an enterprise in order to study and successfully manage a company 11 The constructed economic and mathematical model includes
10. Formation of the authorized capital on the example of a manufacturing enterprise To carry out business activities, the enterprise has the necessary property - these are buildings, structures, stocks of raw materials, equipment, materials, finished
11. Development of methods for economic analysis of working capital The complex of indicators of economic activity of an enterprise includes indicators of a direct or indirect time factor, the period of repayment of accounts receivable and accounts payable.
12. Gross income The solution of this problem ensures the self-sufficiency of the current economic activity of the enterprise. A certain part gross income enterprises - a source of profit formation due to which
13. Methodology of industry trend analysis in assessing the financial and economic activities of an enterprise
14. Methods of regression analysis in planning and forecasting the need for working capital The need for forecasting and planning working capital is determined by the special importance of this economic category for the economic activity of the enterprise
15. Comprehensive analysis of the effectiveness of the use of intangible assets The current trend suggests that a comprehensive analysis of the effectiveness of the use of intangible assets should be an integral part of complex analysis economic activities of the enterprise The study showed that the methodological basis for analyzing the effectiveness of the use of intangible assets were
16. The policy of anti-crisis financial management They are based on the consistent definition of models of management decisions chosen in accordance with the specifics of the economic activity of the enterprise and the scale of crisis phenomena in its development. financial management
17. Features of the marginal analysis of profit and determination of the break-even point at enterprises of heavy engineering Volkova ON Analysis of the economic activity of the enterprise M TK Velby 2006. 424 p 5. Savitskaya GV Analysis of economic
18. The role of fixed assets in the economic activity of the enterprise Annotation The article discusses theoretical aspects the role of fixed assets and their use on the economic activity of the enterprise The indicators of the use of fixed production assets In the current economic conditions, the effective functioning
19. Financial results of the enterprise Financial results economic activity of the enterprise is expressed in a change in the value of its own capital and develops gradually over
20. Analysis of FCD to identify signs of deliberate bankruptcy K1 - characterizes the general provision of the enterprise with working capital for conducting business activities and timely repayment of urgent obligations of the enterprise