The economic activity of the enterprise is receiving. Types and forms of economic activity, its organization

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 implementing financial economic activity The 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 implementation of achievements 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 results enterprise operations, 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 Liabilities, 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 balance sheet structure is the definition of the relationship between the asset and the liability of the balance sheet, since in the process production activities 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.

The generalizing 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 specific gravity workers in the total number of production and industrial personnel: ?GVхi = ?GVх *Udf

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) a more complete use of the production capacity of the enterprise, 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 qualitative assessment the dynamics of the financial and economic condition of the enterprise, it is recommended to combine the balance sheet items into separate specific groups - the 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 balance sheet items in order to single out values that are homogeneous in terms of terms of return, 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 solvency condition of the enterprise will be fulfilled, i.e. cash, short-term financial investments and active settlements will cover the short-term debt of the enterprise (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 mate- |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 has decreased 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 liabilities.

| | 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 own funds enterprises. 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 is used as, own working capital, and borrowed
(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 receivables and the inability to pay 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 | net | deviant |
| | 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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The activity of an enterprise is a process that includes not only the direct production of goods or the provision of services, but also financial and economic activities, supply, marketing of products, the use of labor and material resources, equipment and technology. An enterprise is a structured and living organism.

The structure of any enterprise includes an administrative and managerial apparatus, a production department, a financial and economic and a department accounting and reporting. In addition, the structure may include other divisions whose tasks include ensuring a continuous process of production and manufacture of products that would be competitive and meet market requirements in terms of quantity, quality and delivery time. At the same time, the main requirement and criterion for the efficiency of the enterprise is the minimization of production costs, i.e. reduction in the cost of goods and services produced.

Factors that determine the production and economic activities of the enterprise

The efficiency of the production and economic activities of the enterprise, first of all, depends on such factors as the availability production facilities, the state of the production and technical base, its technical and organizational level, the extent to which the organization of production and labor meets the modern requirements of the conjuncture and the market.

Of great importance for the activities of the enterprise is such a factor as financial and economic planning. It's not just uninterrupted security necessary resources, but also constant control over the current activities of the enterprise, operational adjustment management decisions in order to achieve planned results.

Control is carried out by analyzing the production and economic activities of the enterprise by comparing the main results of this activity with the calculated and planned indicators. Such indicators characterizing the efficiency of the enterprise, for example, include:
- profit from the sale of goods and services rendered;
- total production costs;
- profitability;
- the level of remuneration of people working at the enterprise;
- amount amount Money on the settlement accounts of the enterprise;
- existing accounts payable and receivable.

An integral part of the economy of any society is economic activity, as a set of relations that develop in social and production system countries. Business activities are activities individuals and various enterprises and organizations carried out within the framework of the current legislation and associated with production or trade, the provision of services or the performance of a certain type of work in order to satisfy the social and economic interests of not only the owner, but also

The definition of the economic activity of the enterprise, as the key basis of the country's economy, was received back in Ancient Greece when the theory of the creation of various benefits for the life of society and its development first arose.

The basis of any modern state is the economic activity of enterprises for the production of various products, as well as organizations that carry out various scientific developments and research. In addition to the main production, economic activities are also carried out by auxiliary production, which organize sales and provide marketing services, as well as after-sales service for products, numerous service and service organizations.

The modern economy as an economic activity includes various branches of material and non-material production, and is a very complex organism that constantly ensures the vital activity of the whole society and each person individually. The whole consists of two key points - production and distribution. These two areas of activity are inextricably linked, since only manufactured products can show the final result as a result of bringing it to the end consumer.

To address the host country and economic activity in particular, the most important is to determine the most rational use all resources and proper organization distribution of the result obtained to meet the needs of the whole society. For this purpose, the main issues of the economy are being solved.

The first question is what to produce? This is the choice of basic goods to meet the needs of the population. Since resources, both natural and human, are limited, and needs are unlimited, the task government agencies and private corporations is to determine the optimal set of goods and services needed to solve the problems of society.

The second question is how exactly to produce, with the help of what means? This is a matter of technological and scientific development. When solving this issue, the main thing is to choose the most rational one in order to get the results of the invested funds and resources with the greatest speed and efficiency.

The third question - for whom to produce? It is necessary to determine the end user, his goals, requests and possible consumption volumes. This is a key issue for conducting any production and economic activity, since it is he who reveals the entire efficiency of the use of resources and the costs incurred at all stages of the path to the final consumer.

These issues involve the conduct of planned economic activities, competent management, as well as the need to control the result. For this purpose, enterprises constantly conduct statistical, accounting and analysis of the results obtained.

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The economic activity of the enterprise is receiving. Types and forms of economic activity, its organization

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Factors that determine the production and economic activities of the enterprise

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