Organizational and economic characteristics of the enterprise. Brief organizational and economic characteristics of the enterprise

Introduction. 3

1. Theoretical foundations for planning an increase in grain production at the enterprise. 3

1.1. Basic concepts, modern trends in grain production planning 3

1.2. Grain production planning methodology. 3

1.3. Modern trends in grain production planning methodology 3

2. Analysis of the industry and assessment of the state of planning at the enterprise OOO Svetloe 3

2.1. Brief organizational and economic characteristics of the enterprise. 3

2.2. Analysis of the crop industry. 3

2.3. Evaluation of planning in the enterprise. 3

2.4 Financial performance. 3

3. Planning and economic justification for increasing the volume of grain production at an agricultural enterprise. 3

3.1. Ways to increase grain production. 3

3.2. Economic justification, development production program crop development. 3

Conclusion. 3

List of references.. 3

Application. 3

Introduction

Grain production is the main branch of agriculture. Current state The grain economy has a decisive influence on the development of all branches of the agro-industrial complex and the improvement of the people's well-being. Satisfaction of the needs of the population in the main food product - in bread, industry - in raw materials, as well as the creation of the necessary state reserves depends on the level of grain production. In addition, a highly developed grain economy plays an important role in raising the productivity of dairy and beef cattle breeding, pig breeding, and poultry farming.

The development of the agro-industrial complex and, first of all, the grain economy is one of the areas that ensure the socio-economic progress of the country. Its condition determines the food security of Russia. According to the level of absolute and per capita production, the current grain stocks, the state of the grain economy and the grain market, they judge the efficiency of the functioning of the economy of the agro-industrial complex and its industries, the reliability of the country's grain supply.

The object of study in this course work is LLC "Svetloe". The subject of the study is the planning and economic justification for increasing the volume of grain production of an agricultural enterprise.

The purpose of the course work is to carry out planning and economic justification for increasing the volume of grain production of an agricultural enterprise.

The goal set in the course work involves the following tasks:

− reveal theoretical aspects increase in grain production;

- give an economic description of the enterprise, analysis of the state of the industry, production costs

− identify ways to increase grain production.

When writing the theoretical part of the course work, the works of domestic authors on the economics of crop production were used, while writing the analytical part of the course work, data from Svetloe LLC were used.

Course work consists of an introduction, three chapters, a conclusion, a list of references and appendices.

1. Theoretical foundations for planning an increase in grain production at the enterprise

1.1. Basic concepts, modern trends in grain production planning

The volume of agricultural production is one of the main indicators characterizing the activities of agricultural enterprises. The level of profitability, cost, financial position of the enterprise as a whole depends on its value. Therefore, the analysis economic activity it is necessary to start with a study of the volume of production, and in particular crop production.

The following tasks are solved during the analysis:

Systematic control over the implementation of production in each farm is carried out;

The influence of factors on the volume of production is determined;

On-farm reserves for increasing production are revealed;

The activity of the economy on the use of opportunities to increase production is assessed;

Measures are being developed to develop the identified reserves for increasing production volumes.

Economic analysis performs very important functions in the production management system. The further increase in its volumes, cost reduction, and increase in the level of profitability depend on how deeply the analysis of production is made.

The main sources of information for the analysis of crop production is the report "Production and cost of crop production", which provides data on the size of sown areas by crop, yield, gross harvest, unit cost of production. The corresponding planned indicators are reflected in the business plan of the economy. Primary documents are used for operational analysis.

Of great importance for assessing the activity of the economy is the analysis of the implementation of the plan for the volume of crop production, both in general for the economy and for separate brigades. For this purpose, the actual gross yields of products for each crop are compared with the planned ones, the percentage of the plan's implementation and the deviation from it are revealed.

At the next stage of the analysis, it is necessary to establish the influence of factors on the change in the gross harvest of crop production. It is known that the volume of production depends on the area under crops and crop yields. With an increase in the size of sown areas and an increase in the yield of agricultural crops, an increase in the gross harvest occurs, and vice versa. The yield of agricultural crops is determined by the quality of the land, the amount of fertilizer applied, the meteorological conditions of the year, the timing of sowing, and other organizational and technical measures.

Of particular importance in the analysis is the use of the chain substitution method, which allows you to isolate the quantitative change in each factor. The main factor that determines the volume of crop production is the yield. Therefore, this indicator is given great attention. When analyzing the yield, it is necessary to study the dynamics of its growth and establish what measures the farm takes to increase its level. It is also necessary to conduct an inter-farm analysis of the level of yield, which will allow to adopt best practices. In the process of analysis, it is also necessary to assess the degree of fulfillment of the plan for productivity, to identify factors influencing its change. The yield of agricultural crops depends on the amount of fertilizers applied, therefore, the influence of this factor on the change in yield should be considered, and the optimal doses of fertilizer application should be identified.

A positive aspect of the analysis is the use various methods statistics, namely, the calculation of correlation coefficients, determinations, variations, etc.

On the basis of the analysis carried out, it is necessary to calculate the possibilities for increasing gross output in all channels.

The results of the analysis of economic activity are used as a basis for developing planned decisions for subsequent development, and some of them are fund-forming special and other funds of the enterprise.

When evaluating production, one should take into account not only economic, but also social results. Their feature is that they, as a rule, cannot be quantified.

Measuring the economic efficiency of an enterprise requires its qualitative and quantitative assessment, i.e. determination of criteria and indicators of the efficiency of social production. A correctly chosen criterion should most fully express the essence of economic efficiency and be the same for all links of production.

The effectiveness of intensification is always expressed through changes in the efficiency of specific industries and their combinations. In this unity of the goal itself and the means to achieve these goals lies the unity of the content of the main criterion for the efficiency of agricultural production and the criterion for the effectiveness of specialization, as well as a common and, in principle, legitimate starting point for studying the effectiveness of intensification and specialization of agriculture from the same scientific and theoretical positions.

From the point of view of structure, in the different time proposals and opinions noticeably close interweaving of such economic categories as production efficiency, capital investment, intensification of agriculture, while at the level of the interests of the enterprise, society. From the point of view of methods of calculation and generalization, the directions of substantiation of the system of indicators are singled out, each of which makes it possible to judge the level of use of production resources and factors of specialization, then the search for synthetic indicators that allow one or another to speak unequivocally about the effectiveness of measures.

With the deepening of the theory and practice of improving the location and specialization of agriculture and the change in the economic conditions of management, certain amendments were made to the methodology for measuring the economic efficiency of the sectoral structure of production. At the same time, the improvement of the methodology most often took place by supplementing the already recognized with new indicators or a new ranking for the main, additional or indirect ones. The system of performance indicators for specialization also underwent some changes as methods for determining the effectiveness of intensification of production, capital investments, the efficiency of individual industries and the enterprise as a whole improved.

Rational specialization of the enterprise contributes to the most efficient use land as the main means of production, labor and material resources. Efficiency can be determined by the output of gross, marketable products, gross and net income in the calculation:

For 100 hectares of agricultural land and 100 hectares of arable land;

For 1 employee and for 1 person. -days (or man-hour);

For 100 rubles. fixed production assets;

For 100 rubles. all production costs.

Each of these indicators carries its own economic information on the use of production resources. Thus, the production of gross and marketable output per unit land area characterizes the level of use of the main means of production in agriculture- land. The ratio of these indicators gives a complete picture of the marketability of the economy, the degree of mobilization of on-farm resources for the implementation of the state plan - the order. The output of gross and net income per unit of land area synthesizes the economic side of land use in terms of organizing expanded reproduction. The productivity of living labor can be judged by the ratio of gross and marketable output to total labor costs. This indicator is specified from the standpoint of the creation of a part of the surplus product by the output of net income per man-day. The amount of net income, related to the total production costs and the amount of fixed production assets for agricultural purposes, characterizes the level of profitability of the enterprise, which, together with the indicator of net income per unit of land area, quite fully expresses the economic conditions and opportunities for expanded reproduction and further intensification of agriculture. In the above list of indicators, there is also an indicator of capital productivity, which is determined by the ratio of the output of agricultural products to the cost of functioning fixed production assets. This system of indicators expresses the level of use of land, labor, fixed and circulating production assets, and through the change in these values ​​describes the change in the efficiency of agricultural production, caused either by sectoral reorganization of production, or other unaccounted for reasons and circumstances.

When substantiating the rational specialization of agriculture, many economists noticed the shortcomings and "weak sides" of the indicators used and the methods of conventional economic analysis. So, highlighting the national economic efficiency of the specialization of an agricultural enterprise, K.P. Obolensky, for a comprehensive analysis of the latter's specialization project, recommends using a system of economic indicators that characterize an increase in gross output, gross and net income, an increase in the efficiency of fixed and working capital and investments, and the profitability of production.

1.2. Grain Production Planning Methodology

One of the tools for planning the production activities of agricultural enterprises in the crop industries is a technological map for the cultivation of crops, taking into account various modern production conditions.

A technological map in crop production is a plan of agrotechnical and organizational and economic measures for the cultivation of one or a group of crops that are homogeneous in terms of technology, with the calculation of the cost of the final crop production.

On the basis of technological maps, direct costs of labor and material and monetary resources are calculated by crops, work plans are drawn up for periods of agricultural work, the need for workers, equipment, objects of labor is determined, the cost of a unit of crop production is calculated, the rate for remuneration of workers, justify the composition of machine tractor park, schedules of technical maintenance and repairs of agricultural machinery.

Figure 1.1 shows the classification of technological maps of the crop industry.

Perspective technological maps are developed for several years in advance and are applicable to various agro-industrial complex enterprises of the same natural and climatic zone.

Technological maps are developed mainly for individual crops or for types of products with different purposes of use (perennial grasses for hay, green mass, silage).

Technological maps, in most cases, are compiled for the harvest of the planned year without taking into account work in progress. They include all work from January 1 to the receipt of the final product on the farm].

Figure 1.1 - Classification of technological maps of crop production

The calculated technological maps for crops are the main document for calculating the projected cost of crop production at the enterprise, as well as for determining the prices for a unit of production when paying for labor. The data of technological maps are used to calculate the production program for the crop industry in the production and financial plan of the agro-industrial complex, as well as business plans of enterprises.

For operational management of production based on the technological map and work plans for periods of work great importance has the establishment of reasonable calendar terms and the duration of the work. They are installed in accordance with the recommended agrotechnical terms for the conditions of this enterprise. However, in agriculture, these terms depend on specific weather conditions, and therefore are operational.

Terms of performance of technological operations are determined, basically, in accordance with the average dates of these operations adopted in the economy. At the same time, annual fluctuations in agro-climatic conditions affecting these terms are not taken into account. Identification of reasonable deadlines for the execution of work on technological maps is a weak point in the modern methodology for their preparation.

It is relevant to create a methodology for determining the timing of technological operations, taking into account the climatic conditions of each year.

The technological map is considered as the main element of production planning in the crop industry, its sections are listed, the methodology for its compilation is studied. It was revealed that the determination of reasonable terms of operations for technological map, is an important component of effective planning of crop production and it is advisable to create a methodology for their calculation in conditions of significant climate variability.

Efficient Management agricultural production is impossible without predicting the course of the factors on which it depends. Forecasting creates a scientifically substantiated basis for planning and provides flexibility in managing economic development. Therefore, the development of any more or less reasonable plan is preceded by forecasting.

On the basis of forecasts, the need for specific types of equipment, labor and material resources is determined. So, with the help of the forecast of the timing of agrotechnological operations, the plan for the use of equipment and personnel at the agro-industrial complex is specified.

The existing set of forecasts differ in several of the most significant features (Figure 1.2).

The forecast of the timing of technological operations for the object of study refers to the local forecast, according to the time of forecasting - to the medium-term or short-term. The degree of reliability of such a forecast may be different.

Figure 1.2 - Classification of forecasts

Currently, there are more than 150 forecasting methods and techniques. The most common in the economic literature is the classification of forecasting methods according to the degree of formalization, which is shown in Figure 5.

According to the degree of formalization, methods of economic forecasting can be divided into intuitive and formalized.

Intuitive (expert) forecasting methods as a scientific tool for solving complex non-formalizable problems make it possible to obtain a predictive assessment of the state of an object's development in the future, regardless of information availability.

Expert forecasting methods according to the principle of operation can be divided into individual and collective expert assessments. It is advisable to use individual estimates only when there is a very competent specialist in the field of activity that is subject to predictive research.

Methods of collective expert assessments are an attempt to increase the degree of objectivity of expert opinions, to increase the reliability of collective judgment. This group of methods is based on the fact that with collective thinking, firstly, the accuracy of the result is higher, and secondly, when processing individual independent assessments made by experts, at least productive ideas can arise.

The right side of the diagram presents the formalized methods that are most often used to predict the development of systems.

Statistical methods are a set of methods for processing quantitative information about a forecasting object, combined according to the principle of identifying the mathematical patterns contained in it for changing the characteristics of a given object in order to obtain predictive models.

1.3. Modern trends in grain production planning methodology

On present stage In the development of agriculture, important tasks are to increase yields, improve quality, and ensure greater sustainability of grain production. These tasks are solved by further intensifying the industry through the use of

optimal doses of fertilizer, complex mechanization, improvement of varietal composition and agricultural technology. In the system of measures that ensure an increase in the yield of grain crops, great importance is attached to crop rotation, and in the main grain regions - to a clean fallow. According to the Russian Research Institute of Grain Economy, the yield of grain crops increases by 40–70% with a clean fallow.

One of the main ways to increase the efficiency of grain production is the use of intensive technologies. Compared to conventional technology, with intensive technology, fuel consumption per hectare of sowing increases up to 2.5 times, mineral fertilizers - 1.2 times, chemicals - 8 times. Therefore, at present, the use of intensive grain production technologies is constrained by the short supply of equipment, a sharp reduction in the supply of mineral fertilizers and plant protection products, and the use of substandard seeds for sowing. The farms are now trying to apply energy- and resource-saving technologies for the production of crops. Significant factors affecting the yield are the introduction of high-yielding zoned varieties, the use of high-quality seed material. Farms must periodically carry out variety renewal, that is, receive seeds of the elite or the first reproduction from breeding stations or from seed farms. The use of high-yielding varieties allows, with other equal conditions receive up to 15% additional grain per hectare compared to ordinary crops.

Grain production is a branch of high mechanization. It is less labor intensive than the cultivation of potatoes, vegetables, flax and other agricultural crops. Labor costs per hectare of grain crops average 17-20 man-hours, and per centner of grain - about one man-hour. A significant reduction in labor costs per unit of output, an increase in yield and grain quality can be achieved with the introduction of intensive technologies. Cultivation of grain crops using intensive technologies provides for the placement of their predecessors, the application of scientifically based doses of organic and mineral fertilizers, the use of an integrated system for protecting plants from weeds, pests and diseases, and the comprehensive mechanization of all technological processes rational organization of work.

The use of intensive factors of production increases the material, monetary and labor costs per hectare of crops, however, due to a significant increase in productivity, the cost of labor and funds per unit of production is reduced. Improving the quality of grain, and consequently, selling it at higher prices, has an impact on the final results of production - the profit and profitability of the industry increase.

The reserve for grain production remains the reduction of losses that occur at all stages of its production and processing. Depending on the areas of cultivation, the shortfall in the harvest of winter wheat with a deviation from the optimal sowing time in one direction or another for 5 days is from 4% to 8%, for 10 days - from 8% to 13%.

For spring crops, with a 5-day delay in sowing, grain losses range from 4% to 11%, for 10 days - from 11% to 30%. When harvesting, grain losses are possible due to delays (from shedding, lodging of grain by 1.5–2.5 c/ha) and due to poor grain threshing (wet weather, imperfect harvesting equipment).

On average, crop losses during harvesting are 10–15%. In rainy weather, damage to grain and straw occurs. One of the reasons for delaying harvesting is the lack of combine harvesters and their rather low productivity. Grain moisture content also affects losses during harvesting. Already at a moisture content of more than 20%, part of the grain is not threshed, and at 30%, harvesting should be stopped, however, cereals are harvested at farms with a grain moisture content of 15% to 35%. At the same time, the sex is lost, which is equivalent to hay in terms of nutritional value. Losses of harvested grain are possible from injury during cleaning, self-heating, germination, damage by pests. Therefore, it is important to properly organize post-harvest processing and storage of grain.

To transfer all these processes to industrial technology, it is necessary to have a sufficient number of elevators equipped with high-performance grain drying equipment.

An important role in the functioning of the grain market is played by the Grain Union of Russia, whose tasks include protecting the interests of domestic producers, participating in the development of forecast balances of supply and demand for grain and its products.

2. Analysis of the industry and assessment of the state of planning at the enterprise LLC "Svetloe"

Brief organizational and economic characteristics of the enterprise

LLC "Svetloe" (Chelyabinsk region; TIN 7443005392) was registered on March 18, 2002 by the registering body Administration of the Chesmensky district of the Chelyabinsk region. The authorized capital of the company as of February 18, 2015 is 10,000 rubles.

LLC "Svetloe" is located in the southwestern part of the Chesmensky district. Organized in 1954 on the basis of part of the land of the Chesme state farm. In 1956, to the state farm. Gorky from the Chesmensky state farm, the departments of Moscow, Novo-Mirskoye, Gornoye were attached.

The land mass is strongly elongated from north to south. The central estate is located in the northwestern part of the land use in the village of Svetloe.

LLC "Svetloe" was created on the basis of CJSC "Svetloe" and the collective farm "Uglitsky". With the advent of Ivolga-Holding, more than 3,000 hectares of abandoned land of the former Uglitsky collective farm were returned to circulation. Crop rotations have been developed and mastered. At present, the enterprise has 24148 hectares of land.

The farm of Svetloe LLC is specialized (on-farm form of specialization). The main industry is field farming, specialized in the production of spring cereals. It accounts for 57.5% of marketable products (wheat + barley + buckwheat). The most significant additional industry is cattle breeding, which accounts for 32.8% of marketable products (cattle + milk). 5.67% falls on the share of the non-agricultural sector - auxiliary industrial production.

The specialization of agricultural production is developing under the influence of two trends: on the one hand, the deepening of the social division of labor contributes to a narrower specialization, and on the other hand, the peculiarities of agricultural production (seasonality, the special role of the land and the close relationship between crop and livestock) necessitate the development of diversified enterprises. The main indicator characterizing the specialization of agricultural enterprises is the structure of marketable products (see table 2.1)

On the efficiency of the enterprise, in addition to specialization, big influence also have the size of production. Various indicators are used to characterize the size of enterprises. The main criterion is the volume of gross output, additional - the cost of fixed and circulating assets, marketable products, etc.

The main performance indicators of OAO Svetloe are presented in Table 2.1.

Table 2.1 - Analysis of changes in the land fund of Svetloe LLC.

After analyzing the data in the table, it can be noted that the area of ​​land in agriculture in 2014 changed compared to 2012 and 2013. It should also be noted that in 2012 agricultural land occupies 94.77% of them on the farm: arable land 64.49%. land resources of the organization, other lands - 0.21%).

In 2013 and 2014, the total land area is completely occupied by arable land. Moreover, it should be noted that during the period under review, the area decreased by 9294 hectares.

When analyzing the use of the cultivated area, it is necessary to study changes in the size and structure of cultivated areas and identify opportunities for further expansion in the economy.

In the process of analysis, it is necessary to compare the actual data on the size of the land in this year with previous years. This will determine the change in land size for each product.

After analyzing the size of sown areas, it is necessary to analyze the level of productivity and gross harvest of agricultural crops for 2012-2014.

Table 2.2. - Gross harvest of grain crops

According to Table 2.2, we can say that the total gross grain harvest increased by 39,495 centners. At the same time, it is necessary to note the reduction in grain yield by 1421 centners. In the structure of the gross harvest, a large share belongs to grain crops, which in turn reduces the productivity of the agricultural enterprise as a whole.

The increase in yield was influenced by the improvement of the varietal composition, the improvement of the quality of planting material, the application of organic and mineral fertilizers, as well as the choice of optimal sowing and harvesting dates.

Having considered the yield and gross harvest, it is necessary to assess the impact of yield and the size of sown areas on the change in gross agricultural production. crops on the farm for 2013-2014.

An important indicator characterizing the work of the enterprise is the cost of products, works, services. An analysis of the cost of production allows you to find out the trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth, establish reserves and evaluate the work of the enterprise in using opportunities to reduce the cost of production.

A general indicator of the cost of production is the cost per ruble of sold products, which clearly shows the relationship between cost and profit.

In the process of analysis, the reasons for the increase in cost should be studied:

1. Objective reasons do not depend on the activities of the enterprise (growth in prices for industrial products: equipment, energy, fuels and lubricants).

2. Subjective reasons are directly related to the level of management and the use of available resources (low level of mechanization of production processes and labor organization).

The cost of a unit of production depends on:

Production costs per 1 hectare of crops.

The quantity of products harvested from a unit of land area (yield).

In LLC Svetloe, in general, the production cost of 1 quintal of grain has increased. So for the period 2012 - 2014, the cost increased from 57 rubles. up to 95 rubles, or by 66.7%. At the same time, in 2012-2014, the cost increased by 35.5%, and in 2013-2014 by 13.1%.

To determine the factors that influenced this change in cost, it is necessary to consider the size and structure of the costs of grain production (table 2.3).

Table 2.3 - The size and structure of costs for grain production

After analyzing the costs of producing 1 quintal of grain, we should consider the main trends in grain production at Svetloe LLC.

We see that the increase in the cost of 1 quintal of grain occurred by 6 rubles. in 2014 compared to 2013. This increase is due to an increase in the cost of maintaining fixed assets by 1 ruble, due to the additional application of mineral fertilizers by 2 rubles, due to an increase in other costs. Although the costs decreased for such items as wages by 1 rub., seeds and planting material by 6 rub., oil products by 4 rub.

The efficiency of grain production is characterized by a system of natural and cost indicators. Among the natural indicators, the main one is the yield of grain crops and the production of grain per unit area of ​​arable land.

The yield of grain crops in the context of years ranges from 5.72 c/ha in 2012 to 9.44 c/ha in 2014. The yield of grain crops is particularly influenced by natural and climatic conditions and the provision of farms with material and financial resources and equipment. The profitability of grain production is formed under the influence of two indicators: the average level of prevailing purchase prices for grain and the unit cost of production. Between 2012 and 2014. purchase prices for grain crops as a whole decreased by 21.8 rubles.

The state enterprise “Minsk Meat Processing Plant” is the assignee of the “Minsk Order of the Red Banner of Labor of the Meat Industry Production Association”, established by order of the former Ministry of Meat and Dairy Industry of the BSSR No. 71-p dated March 31, 1975. In connection with bringing the constituent documents in line with the requirements of the new legislation, the enterprise was registered as the Minsk Meat Processing Plant PUE by the decision of the Minsk Regional Executive Committee dated June 29, 2001 in the Unified State Register of Legal Entities and individual entrepreneurs for No. 100003394, certificate No. 006002.

In order to modernize production, introduce new technologies through financial support for enterprises at the expense of the budget of the city of Minsk, the Minsk Meat Processing Plant was transferred free of charge from the communal property of the Minsk region to the communal property of the city of Minsk. This transfer was made on the basis of joint decision Minsk Regional and Minsk City Executive Committees No. 721/1544 dated October 16, 2002.

In accordance with the Decree of the President of the Republic of Belarus No. 138 dated March 19, 2004 "On some measures for the financial rehabilitation of agricultural organizations and attracting investments in agricultural production", and the decision of the Minsk City Executive Committee No. 1469 dated July 22, 2004 "On the acceptance of enterprises as property complexes unprofitable agricultural organizations into the communal property of Minsk”, as well as by the decision of the Minsk City Executive Committee No. 1735 of August 19, 2004 “On the reorganization of the communal unitary enterprise “Minsk Meat Processing Plant” and the communal agricultural unitary enterprise “Danilovichi”, the enterprise was reorganized by joining the communal agricultural unitary enterprise enterprises "Danilovichi".

According to the decision of the Minsk City Executive Committee No. 1975 of September 24, 2004 “On the reorganization of the communal unitary enterprise “Minsk Meat Processing Plant”, the enterprise was reorganized by joining the communal unitary enterprise “Minsk Meat Processing Plant” registered by the decision of the Minsk City Executive Committee of March 6, 2003 No. 346 , in USR No. 100204812.

In accordance with the decisions of the Minsk City Executive Committee dated April 14, 2011 No. 1069 “On the gratuitous transfer of property” and the Minsk Regional Executive Committee dated April 14, 2011 No. 464 “On the gratuitous acceptance of property and amendments to the decision of the Minsk Regional Executive Committee dated September 22, 2010 No. 1144” the enterprise was transferred to the communal ownership of the Minsk region.

According to the decision of the Minsk Regional Executive Committee of January 17, 2012 "On the reorganization of enterprises", the communal unitary enterprise "Minsk Meat Processing Plant" is in the process of reorganization by joining the Minsk Regional Production and Trade Unitary Enterprise "Stolbtsovsky Meat Processing Plant".

The enterprise is the legal successor of all rights and obligations of the attached communal unitary enterprises.

Geographically, the main industrial site of the enterprise is located in the Kurasovshchina microdistrict of the Oktyabrsky district of Minsk.

Legal address: 220099, Minsk, st. Kazintsa, 46.

In accordance with the List of activities, the implementation of which requires a special permit (license), and the state bodies and state organizations authorized to issue them, approved by Decree of the President of the Republic of Belarus No. 17 of 14.07. 2003 "On Licensing certain types activity” the enterprise carries out:

Manufacture of food products, including drinks.

Wholesale and commission trade.

Retail trade (including alcoholic beverages and tobacco products) and catering.

Veterinary activities;

Activities in the field of industrial safety;

Activities to ensure the security of legal entities and individuals;

Activities related to the control of radioactive contamination;

Activities related to attracting foreign labor to the Republic of Belarus and employment of citizens of the Republic of Belarus abroad;

Transportation of passengers and cargo.

But the priority areas of activity are: the procurement and processing of agricultural raw materials, the production of meat and sausage products, by-products, semi-finished products, as well as technical products (skins, dry feed, technical and feed fats), trading activities.

The purpose of the activities of JSC "Minsk Meat Processing Plant" is to saturate the market with high-quality meat products and products of its processing, ensure the efficient operation of the enterprise and, on this basis, obtain a constant increase in profits necessary to meet the social and economic needs of members of the labor collective and the state. The strategic principle of the enterprise is the production of traditional high quality products.

Financial and economic indicators of JSC "Minsk Meat Processing Plant"

The financial condition of an enterprise is characterized by a system of indicators that reflect the state of capital in the process of its circulation and the ability of a business entity to finance its activities at a fixed point in time.

Liquidity indicators - reflect the ability of the enterprise to pay future debts (obligations) on time, or the ability to turn fixed and working capital, including securities and other assets into cash to pay liabilities.

1. Absolute liquidity ratio (LR) shows what proportion of short-term debt obligations can be covered by cash and cash equivalents in the form of marketable securities and deposits, i.е. almost completely liquid assets. Recommended values: 0.2 - 0.5

2. Quick liquidity ratio (QR) - the ratio of the most liquid part of current assets (cash, receivables, short-term financial investments) to short-term liabilities. It is usually recommended that the value of this indicator be greater than 1. However, real values ​​are rarely more than 0.7 - 0.8, which is recognized as acceptable.

3. The current liquidity ratio (CR) is calculated as the quotient of current assets divided by short-term liabilities and shows whether the company has enough funds that can be used to pay off short-term liabilities. According to international practice, the coefficient values ​​should be in the range from one to two (sometimes up to three). The lower limit is due to the fact that working capital must be at least enough to pay off short-term liabilities, otherwise the company will be at risk of bankruptcy. An excess of working capital over short-term liabilities by more than three times is also undesirable, since it may indicate an irrational asset structure. Recommended values: 1-2

Indicators of the capital structure - reflect the ratio of own and borrowed funds in the sources of financing of the enterprise, i.e. characterize the degree of its financial dependence on creditors. This is important characteristic enterprise sustainability.

1. The coefficient of financial independence (Kfn) characterizes the dependence of the enterprise on external loans. The lower the value of the coefficient, the more loans the company has, the higher the risk of insolvency, the potential occurrence of a cash deficit in the enterprise. Recommended values: 0.5-0.8.

2. The financial risk ratio (Kfr) shows how much borrowed funds are attracted for 1 ruble of one's own. It is calculated as the ratio of credit and own sources of financing. The higher the value of the coefficient, the more loans the company has, the higher the risk of insolvency. A high value of the coefficient also reflects the potential risk of the enterprise having a shortage of funds. Recommended values: 0.2-0.5.

3. Solvency ratio (Kp) measures the financial risk, i.e. the likelihood of bankruptcy. A high solvency ratio reflects minimal financial risk and good opportunities to raise additional funds from outside. It is calculated as the ratio of equity to debt.

Profitability indicators.

1. Profitability of sales(ROS) - shows the share of net profit in the company's sales volume. The increase in the coefficient is a positive trend. A decrease indicates a decrease in prices at constant costs or an increase in production costs at constant prices, i.e. decrease in demand for the company's products.

ROS=(Net Profit/Net Sales)*100%

2. Return on equity (ROE) - allows you to determine the effectiveness of the use of capital invested by the owners of the enterprise. Usually this indicator is compared with a possible alternative investment in other securities. It shows how many monetary units of net profit each invested unit earned. The growth of the indicator means an increase in profit attributable to shareholders and has a positive impact on the dynamics of share prices in the securities market.

ROE = (Net Profit/Total Equity)*100%

3. Return on assets (ROI) shows how many monetary units it took the company to obtain one monetary unit of profit. This indicator is one of the most important indicators of competitiveness. A decrease in the indicator indicates a falling demand for the company's products and an overaccumulation of assets.

ROI =(Net Income/Total Assets)*100%

Business activity indicators - allow you to analyze how efficiently the company uses its funds.

1. The turnover of fixed assets or capital productivity (FAT) - characterizes the efficiency of the use of fixed assets by the enterprise at its disposal. The higher the value of the coefficient, the more efficiently the company uses fixed assets. A low rate of return on assets indicates insufficient sales or too much high level capital investments. However, the values ​​of this coefficient differ greatly from each other in different industries. Also, the value of this ratio strongly depends on the methods of calculating depreciation and the practice of assessing the value of assets. Thus, a situation may arise that the fixed asset turnover rate will be higher in an enterprise that has worn-out fixed assets.

An increase in the indicator means an acceleration in the turnover of fixed assets, a decrease in the indicator makes it necessary to take measures to modernize and sell the unused and inefficient part of fixed assets.

2. Asset turnover (TAT) - characterizes the effectiveness of the company's use of all the resources at its disposal, regardless of the sources of their attraction. This coefficient shows how many times a year a full cycle of production and circulation is completed, bringing the corresponding effect in the form of profit. This ratio also varies greatly by industry.

3. Inventory turnover (ST) - reflects the rate of inventory realization. To calculate the coefficient in days, you need to divide 365 days by the value of the coefficient. In general, the higher the inventory turnover ratio, the less funds are tied up in this least liquid group of assets. Especially important is the increase in turnover and the reduction of inventories in the presence of significant debt in the liabilities of the enterprise.

4. Accounts receivable turnover (CP) - shows the average number of days required to collect debts. To get the number of days, you need to multiply the value of the coefficient by 365. The smaller this number, the faster the receivables turn into cash, and therefore, the liquidity of the company's working capital increases. A high value of the coefficient may indicate difficulties in collecting funds from accounts receivable.

The dynamics of the main financial indicators of JSC "Minsk Meat Processing Plant" is presented in table 1.

Table 1 - Indicators of the financial condition of JSC "Minsk Meat Processing Plant" for 20014-2015

As can be seen from the data in the table, the absolute liquidity ratio for the period under review decreased significantly, which indicates the impossibility of repaying a part of short-term debt in the near future. The coefficients of urgent and current liquidity, although they tend to decrease, still exceed the normative values, which provides a reserve stock to compensate for losses that an enterprise may incur when placing and liquidating all current assets, except for cash. However, since a large share of liquid funds is receivables, some of which are difficult to collect in a timely manner, the company can be solvent only if it can balance and synchronize the inflow and outflow of cash in terms of volume and timing.

During the period under review, the capital structure of the enterprise deteriorated. share own funds decreased, and borrowed increased, which is a sign of increasing financial instability of the enterprise and increasing the degree of its financial risks. Thus, in 20015, compared with 20014, the financial risk ratio increased and, accordingly, the financial independence ratio of the enterprise decreased. Nevertheless, the values ​​of the indicators are within the normal range, which indicates the rational use of own and borrowed funds.

The solvency ratio for all periods exceeds the optimal value, that is, the financial structure of funds is quite optimal and stable, which is expressed in a low specific gravity debt capital and a higher level of equity-backed funds.

At the same time, a significant decrease in profitability ratios indicates not only a decrease in the profits of the owners and investors of the enterprise, but also an increase in production costs, a decrease in prices for the enterprise's products, that is, a drop in demand for it, or an overaccumulation of assets and inefficient use of capital.

The latter is also confirmed by a decrease in the turnover of fixed and circulating assets of the enterprise, finished products.

However, the acceleration of inventory turnover as the least liquid part of the assets, as well as receivables, is a positive moment, indicating an increase in the liquidity of the company's working capital.

Table 2 - Main technical and economic indicators of JSC "Minsk Meat Processing Plant"

Limited Liability Company "Stroyinterkom-2007" was established by the Committee for State Property Management of the Krasnodar Territory and operates on the basis of the Charter, the Civil Code of the Russian Federation.

The company is a legal entity. The rights and obligations of a legal entity shall be acquired by the Company from the date of registration. The Company has a seal with its name, brand name (symbols), settlement and other accounts in rubles and foreign currency in banking institutions.

In order to fulfill its tasks, Stroyintercom-2007 LLC may create branches and open representative offices on the territory of the Russian Federation. It may also have subsidiary independent companies with the rights of a legal entity in the territory of the Russian Federation.

The organization has a round seal containing its full company name in Russian "Stroyinterkom-2007" and an indication of the location of the company.

The organization is liable for its obligations with all its property and is not liable for the obligations of its participants.

The state and its bodies are not liable for the obligations of the Company, just as the Company is not liable for the obligations of the state and its bodies.

Location of Stroyintercom-2007 LLC: Krasnodar Territory, Krasnodar, Minskaya St., 44.

The main activity is "Production of general construction works for the construction of buildings."

The organization has the right to engage in any type of activity that does not contradict the law, and at the same time works in the following areas:

industrial, civil and special construction;

construction, installation and reconstruction of radio transmitting centers, radio relay lines, cellular and other types of communications;

performance of all types of construction and installation works;

installation of technological equipment;

commissioning works;

work on the arrangement of internal and external engineering systems, networks and equipment;

execution of design work;

examination of project documentation;

production of building materials, structures and products;

trade and purchasing intermediary commercial activities;

wholesale and retail sale of fuels and lubricants, foodstuffs, industrial and household goods and materials.

Certain types of activities, the list of which is determined by the Federal Laws, may be carried out by an organization only on the basis of a special permit (license).

The main goal of Stroyintercom-2007 LLC is to extract profit and channel it into material investments and production development.

The authorized capital of the company is 10,000 rubles.

The sole executive body of the organization is the General Director, who is appointed by the general meeting of participants or a single participant for a period of 5 years. The director of the company may be an able-bodied individual who has professional knowledge and experience in practical management activities.

The profit remaining at the disposal of the enterprise after paying taxes and other obligatory payments is sent primarily to capital investments and production development. The remaining part of the profit, by decision of the general meeting, can be directed to the payment of dividends.

Any organization has strengths and weaknesses, as well as external opportunities.

Strengths of LLC "Stroyinterkom-2007":

a high degree of compliance with contractual obligations, both in relation to subcontractors and end users;

has experience and key competencies: gene. contractor, customer, management of real estate, creation of an HOA, development and approval of project documentation, registration of building rights, etc .;

successful entry into the real estate market reflects the positive dynamics of the company's development.

Opportunities of the enterprise in the external environment:

expanding the construction of commercial real estate (shopping and entertainment centers);

entering the adjacent market of low-rise construction (segment townhouses, cottage construction);

creation of an information building portal. Site with discussion boards on housing construction;

elaboration of a mechanism for mortgage lending and a system of collateral for an apartment, to attract the population with an average solvency;

increase in status in the administration and committees that decide on the allocation of land;

partnership with a bank or financial organization for the implementation of construction and financial projects;

building quality improvement program.

Weaknesses of the company:

spontaneous diversification;

weak marketing policy, and as a result, the irregularity and unpredictability of receiving orders.

low interest of ordinary employees in the development of the enterprise;

lack of analysis of consumer information.

Threats of the external environment for business:

− increased competition in the typical housing market;

− decrease in profitability of construction of typical housing;

− a sharp rise in the euro exchange rate may lead to an increase in prices for Construction Materials and reduce demand

− lack of standards for standardization of new technologies;

− shortage of specialists;

− threat of takeover by a larger company.

LLC "Stroyinterkom-2007" uses a linear organizational structure of activity.

The basis of the linear structure of Stroyintercom-2007 LLC is the specialization of the management process according to the functional subsystems of the organization. For each subsystem, a hierarchy of services is formed, penetrating the entire organization from top to bottom. The results of the work of each service are evaluated by indicators characterizing the fulfillment by them of their goals and objectives. Accordingly, a system of motivation and encouragement of employees is being built. At the same time, the efficiency and quality of the work of the organization as a whole becomes, as it were, secondary, since it is believed that all services work to obtain it.

In OOO "Stroyinterkom-2007" the linear organizational structure of management has its advantages and disadvantages.

Advantages of the linear structure in Stroyintercom-2007 LLC:

a clear system of mutual relations within the functions and in their respective departments;

a clear system of unity of command - one leader concentrates in his hands the management of the entire set of functions that make up the activity;

clear responsibility;

quick response of executive functional units to direct instructions from superiors.

Disadvantages of a linear structure:

in the work of leaders at almost all levels, operational problems dominate over strategic ones;

weak horizontal links between functional units give rise to red tape and shifting of responsibility in solving problems that require the participation of several units;

low flexibility and adaptability to changing situations;

the criteria for the efficiency and quality of the work of departments and the organization as a whole are different, and often mutually exclusive;

a large number of management levels between workers producing products and the decision maker;

overload of top-level managers;

increased dependence of the results of the organization's work on the qualifications, personal and business qualities of top managers.

Thus, it can be noted that at the enterprise the disadvantages of the structure outweigh its advantages.

From the foregoing, we can conclude that Stroyinterkom-2007 LLC is registered as entity in full compliance with the legislation of the Russian Federation. Has the right to engage in production activities. Like any other enterprise, it has its strengths and weaknesses, opportunities in the external environment and threats. The company uses a linear structure of organizational activity, which has its advantages and disadvantages. As an improvement in the organizational and economic characteristics of the enterprise, it is recommended to direct certain resources and funds for in-depth analysis weaknesses and shortcomings of the enterprise, in order to identify additional opportunities to increase the strengths of cost-effective parties.

In LLC "Stroyinterkom-2007" the balance sheet characterizes in monetary terms the financial position as of the reporting date. The balance characterizes the state inventories, settlements, availability of funds. The structure and dynamics of the financial condition should be investigated using a comparative analytical balance sheet, since a number of the most important characteristics of the financial condition can be obtained directly from the analytical balance sheet.

Of all types of resources, financial resources are of paramount importance, since this is the only type of enterprise resource that can be transformed directly and with minimal time into any other type of resource. Financial analysis is an important element of financial management at the enterprise, its economic relations with partners, financial and credit system.

To conduct an economic analysis of Stroyintercom-2007 LLC, data from the balance sheet and income statement (Appendices B, C) were used. In order to more fully study the economic characteristics of the enterprise and draw conclusions, it is necessary to calculate the main economic indicators of production and economic activities presented in Table 1.

According to the table, we can say that in the period from 2012 to 2014, revenue increased by 58285 thousand rubles. The cost of goods sold for 39313 thousand rubles).

Labor costs increased by 531.5% (4634.1 thousand rubles). Thus, the profit from sales increased by 7 times (18972 thousand rubles).

The amount of profit before tax increased by 19317 thousand rubles, net profit increased by 15938 thousand rubles. Return on sales decreased by 26%.

T a b l e 1 - Key performance indicators of LLC "Stroyinterkom - 2007"

In 2014 return on assets in the amount of profit (income from sales, output) for each ruble of invested funds increased by 351.6%, which shows a significant increase compared to 2012.

It should be noted that the indicator of the average headcount increased by 20 people, due to a significant increase in sales revenue, which is associated with an increase in the volume of work. The average monthly salary increased by 6904.4 rubles, which is due to the financially stable situation at the enterprise. However, along with an increase in the average number of employees and wages in the reporting period, labor productivity increased by 2 times, which is directly related to the growth in sales revenue by 7 times over the analyzed period.

At the same time, it is expedient for a more complete analysis to analyze the liquidity of the balance sheet.

The liquidity of the balance sheet is defined as the degree to which the obligations of a given organization are covered by its assets, the period of transformation of which into money corresponds to the maturity of the obligations.

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

As a result of the analysis, we can conclude that the company is currently experiencing certain financial difficulties associated with a shortage of funds.

The fact of insufficient liquidity of the balance sheet was revealed, which also confirms the insufficiency of the level of solvency of the enterprise, i.e. there is a threat of impossibility to timely and fully pay off all its obligations.

At the same time, the enterprise under study is financially independent today.

Consider the calculation data of the solvency ratios of Stroyintercom-2007 LLC, which are shown in Table 1.

The table shows that the dynamics of the overall solvency of Stroyintercom-2007 LLC is positive. In 2014, the value of the indicator increased - based on this, we can conclude that the solvency of the organization as a whole is satisfactory. This may affect the possibility of OOO Stroyinterkom-2007 being selected as reliable partner other organizations.

The absolute liquidity ratio decreased compared to 2012, which indicates the insufficient ability of the enterprise to cover short-term debt with cash and short-term financial investments.

The dynamics of the "critical assessment" coefficient is positive, there is also a downward trend towards the end of the analyzed period. But despite this, the indicators are below the norm. This testifies to the inability of the enterprise to pay off its obligations in full, subject to timely settlements with creditors and a favorable condition for the sale of buildings.

The dynamics of the current liquidity ratio in 2014 compared to 2012 slightly decreased. This suggests that the company is able to repay current (short-term) liabilities at the expense of current assets only.

The stability of the indicators of the maneuverability of the functioning capital in 2014 compared to 2012 indicates an increase in the amount of funds employed in circulation and a decrease in immobilized funds in hard-to-sell, non-current assets.

In conclusion, we can say that not all solvency indicators tend to increase and meet the standard, therefore, based on the results of 2014, Stroyintercom-2007 LLC should be recognized as an insufficiently solvent enterprise.

As a result of the analysis of the economic characteristics of the enterprise, it can be concluded that Stroyintercom-2007 LLC has become more profitable, despite the fact that the use of a linear organizational management structure has some disadvantages. The production organization has acquired a positive development trend.

In the period from 2012-2014, the company experienced certain financial difficulties associated with a shortage of funds. The fact of insufficient liquidity of the balance sheet was revealed, which also confirms the insufficient level of solvency of the enterprise, i.e. there is a threat of impossibility to timely and fully pay off all its obligations. The enterprise is provided with its own sources of financing, and the capitalization ratio does not exceed acceptable values, which indicates the financial stability and independence of the enterprise.

The organizational and economic characteristics of the enterprise are relevant when performing thesis, and in the case of performance evaluation. But you need to know how to make it right. It is usually necessary to describe the company or enterprise where the internship took place. But any organizational and economic characteristic has common points that are applicable to any organization. We present a plan for its preparation.

To draw up a characteristic, information about the structure of the company, its economic indicators and legal data is required.

Initially, it is necessary to do that is, the time of its foundation, legal form, etc. The organizational and legal form can be state, private, municipal, mixed, family, and so on.

The next step is to analyze the activities of the enterprise or several of its areas, which are fundamental to its existence.

Then they describe the goals of the company and its capacity. At the same time, all circumstances are taken into account (external factors, type of product and its features or the nature of the services provided). This item, which includes the organizational and economic characteristics of the enterprise, requires a lot of work and a complex analysis of economic activity.

Depending on the requirements, this paragraph may be slightly different for an individual job or organization. The economic characteristic of the enterprise contains the main performance indicators, financial results, etc.

The characteristic may consist of an analysis and description of not only the main production, but also its branches, subsystems and other departments related to it. This is especially true of modern large enterprises. These are numerous departments involved in management, analytical work, collection of information, distribution of finances and materials, production activities and other types of work. All this is a complex organizational structure.

Sometimes the organizational and economic characteristics of an enterprise are compiled to analyze its activities and identify problem areas. The work of any organization depends on the coordinated work of all departments. It must correspond to its goals and conditions of production.

Typically, the staff is divided into employees, workers, specialists and managers. The structure of labor resources mainly depends on the ratio of these categories.

The organizational and economic characteristics of the enterprise should also contain a description of the strategy for further development, as well as its adaptability to modern conditions market.

Be sure to assess the state of the enterprise, its viability or level of development.

The final part of the characteristics contains the activities of the enterprise, based on the main indicators. The main criteria include cost or current costs, gross profit, net profit, economic effect and some others. Thus, it is possible to give a full assessment of the activities of the enterprise and make its complete organizational and economic characteristics.

2.1 Organizational and economic characteristics of the activities of a trading enterprise

Limited Liability Company (LLC) "Prodarsenal" was registered in December 2002 by the Registration Chamber of the Administration of the city of Krasnodar, registration certificate number - No. 119502. LLC "Prodarsenal" operates on the basis of the Civil Code of the Russian Federation, the "Law on Limited Liability Companies" and the Charter enterprises.

LLC "Prodarsenal" has a seal with its name, brand name (symbols), settlement and other accounts in rubles and foreign currency in banking institutions.

The legal address of the company: the city of Voronezh, st. Road, 24.

The founding document of this enterprise is the Charter of the company.

It covers the general legal status, responsibility, goals and types of activities, branches and representative offices, authorized capital of the company, rights and obligations of participants, bonds and other equity securities of the company, dividends, management bodies of the company, general meeting of participants, executive body of the company, audit commission, auditor of the company, property , funds and profits of the enterprise, accounting and reporting of the company, storage of documents of the company and final provisions.

Prodarsenal LLC is a wholesale trade enterprise, the main activity of which is aimed at solving the following tasks:

Satisfying the demand of the population, both in terms of assortment and quality of goods;

Organization of an appropriate level of customer service with the provision of a variety of services.

The purpose of the functioning of the trading enterprise Prodarsenal LLC is to make a profit through the implementation of the main activities:

Retail and wholesale trade in vegetables and potatoes;

Wholesale trade in meat, poultry meat, products and canned meat and poultry meat;

Wholesale of dairy products, eggs, oils and fats;

Wholesale trade in sugar and sugar-containing products, including chocolate;

Wholesale of other food products and etc.

LLC "Prodarsenal" in the city of Voronezh is a component of the network structure located in major cities Central Chernozem region and specializing in the wholesale of food products.

The organizational structure of Prodarsenal LLC is shown in Figure 4.

The organizational form of the management structure of Prodarsenal LLC is linear - functional. This management structure is inherent following principles building: consistency, complexity, economy, regulation and initiative.

The main advantages of such a structure are:

Simplicity of form;

Efficiency in the transfer of information;

The structure is focused on a broad delegation of authority in making managerial decisions;

Relationships between departments are clear.

At the same time, there are also disadvantages of the structure:

Duplication in the distribution of tasks between departments and performers;

The presence of communication overload;

Rice. 4. Organizational structure of Prodarsenal LLC

Lack of flexibility, the structure does not allow for changes;

High costs for the maintenance of the management apparatus.

In general, we can say that the composition and size of all divisions of Prodarsenal LLC correspond to the goals and objectives of the enterprise.
2.2 Dynamics of income and profit of a trading enterprise

The property status of Prodarsenal LLC, its structure and dynamics for 2005 - 2007 allows us to evaluate the analytical balance (tables 1 and 2).

Table 1

Property structure of Prodarsenal LLC in 2005-2007 (thousand roubles.)

According to the analytical table 1, the following conclusions can be drawn:

In 2005-2006, the structure of the balance sheet of Prodarsenal LLC did not change significantly, in general, almost all indicators had a positive trend; the largest growth occurred in the items "Construction in progress" and value added tax;

The share of current assets by 8.3% or in absolute value by 2074 thousand rubles, which generally indicates a satisfactory change in the structure of the balance sheet.

Total inventories increased by approximately 8%, mainly due to work in progress and deferred expenses.

However, in 2007 most indicators of the balance sheet asset tended to decrease.

To assess the balance sheet liability data, we will compile an analytical table 2, which analyzes the availability, composition, and structure of sources of funds.

table 2

The structure of capital sources of Prodarsenal LLC in 2005-2007,

The data of analytical table 2 allow us to draw the following conclusions.

In 2006-2007, the passive part of the balance sheet of Prodarsenal LLC significantly decreased by 43.3%.

Significant changes occurred in the structure of equity, mainly due to retained earnings.

Short-term credits and loans decreased by the end of 2006 by 1,690 thousand rubles. or 47%, but in 2007 they more than tripled. There were no long-term liabilities in the balance sheet of Prodarsenal LLC in 2005-2007.

Working capital is the main element of the property complex of an industrial enterprise. Working capital, depending on the ability to turn into money, is divided into slow-moving (stocks of finished products, raw materials), fast-moving (accounts receivable, funds on deposits) and the most liquid (cash and valuable short-term market papers).

The average turnover of accounts receivable of the organization in the reporting year was 127.3 turnovers (131648:1034), and the average maturity was 2.8 days (360 days: 127.3).

or ODZ = 360 days / turnover of DZ in turnovers, where ODZ is the turnover of receivables;

DZ - average for the year accounts receivable;

t - reporting period in days;

B - proceeds from the sale (according to f. No. 2).

When conducting an analysis, it is also advisable to calculate the share of receivables in the total volume of current assets (3) and the share of doubtful debts in the composition of receivables (4). This indicator characterizes the "quality" of receivables. The trend towards its growth indicates a decrease in liquidity.

Share of accounts receivable in total current assets:

This figure for Prodarsenal LLC is 4.2% at the end of the period. The share of doubtful debts in accounts receivable amounted to 4.3% at the end of 2007. Analysis of the turnover of receivables should be carried out in comparison with the previous reporting period (table 3).

Table 3

Accounts receivable turnover of Prodarsenal LLC

The data in Table 3 show that the status of settlements with debtors has practically not changed compared to the previous year. The main part of receivables is debt with a maturity of 1 to 3 months. It accounts for 47.5% of the total debt.

Based on the analysis of receivables, we can conclude that, in general, Prodarsenal LLC has no problems with debtors.

The analysis of receivables must be supplemented by the analysis of accounts payable. The methodology for analyzing accounts payable is similar to the methodology for analyzing receivables.

By the end of 2007, the amount of short-term debt decreased by 5.8% compared to the beginning of the year. As part of short-term debt, the share of overdue liabilities slightly increased, and by the end of the reporting year they accounted for 1.2% of total accounts payable. At the same time, more than half of the overdue debt is debt with a maturity of more than 3 months.

The largest share in the total amount of liabilities to creditors is debt with a maturity of up to 1 month, as well as from 3 to 6 months. As part of the obligations of any organization, it is conditionally possible to distinguish between "urgent" debt (debt to the budget, wages, social insurance and security) and "ordinary" debt (obligations to subsidiaries and affiliates, advances received, bills payable, other creditors, debt suppliers). Based on this, it can be noted that at the beginning of the year the share of term debt in the organization's liabilities corresponded to 24.9%, and by the end of the year this value increased to 25.7%. It can be said that Prodarsenal LLC periodically experiences financial difficulties, which are usually of a short-term nature and are repaid mainly within a year.

Comparison of the state of receivables and payables allows us to draw the following conclusion: the amount of accounts payable prevails in the organization, but its growth rate is less than the growth rate of receivables. The reason for this is the lower rate of circulation of accounts payable compared to accounts receivable.

To obtain more reliable information about the real state of affairs with the financial and economic activities of the company, it is required to analyze the liquidity of the balance sheet. The task of analyzing the liquidity of the balance sheet arises in connection with the need to assess the solvency of the organization, i.e. its ability to timely and fully pay all its obligations.

Balance sheet liquidity is defined as the extent to which an organization's liabilities are covered by its assets, the maturity of which is equal to the maturity of the liabilities.

Let us determine the value of the current liquidity ratio, which shows what part of the current liabilities for loans and settlements can be repaid by mobilizing all current assets, according to formula (4).

The absolute liquidity ratio, showing what part of the current short-term debt the organization can repay in the near future at the expense of cash and equivalent financial investments, was calculated using the formula:

(6)

The "critical assessment" ratio reflects what part of short-term liabilities can be immediately repaid at the expense of cash.

The calculation of liquidity ratios for Prodarsenal LLC is shown in Table 4.

Thus, the calculation of the ratios showed that in 2005 the current liquidity ratio did not meet the required value, by the end of 2006 the situation improved, although the ratio did not reach the optimal value. The absolute liquidity ratio is at the lower level of the norm, and the “critical assessment” ratio has not even come close to the normative indicators. In 2007, all coefficients had a negative trend, which suggests that Prodarsenal LLC has serious solvency problems.

Table 4

Liquidity ratios of Prodarsenal LLC in 2005-2007

The objective of financial stability analysis is to assess the degree of independence from borrowed sources of financing.

This is necessary to answer the questions: how independent is the organization from a financial point of view, is the level of this independence growing or decreasing, and whether the state of its assets and liabilities meets the objectives of its financial and economic activities. Indicators that characterize independence for each element of assets and for property as a whole make it possible to measure whether the analyzed organization is financially stable enough (Table 5).

Thus, the dynamics of the coefficients characterizing the financial stability of Prodarsenal LLC indicates that during 2006 the organization managed to improve financial stability indicators and at the end of the year they almost all approached the optimal values. However, in 2007 the ratios were again below the normative values, which, at least, speaks of the unstable development of Prodarsenal LLC.

Table 5

The values ​​of the coefficients characterizing the financial stability of Prodarsenal LLC in 2005-2007

A more complete picture of the actual state of affairs is given by the profit analysis of Prodarsenal LLC for 2005-2007, compiled on the basis of Form No. 2 of the OKUP “Profit and Loss Statement”.

In 2006, compared to 2005, there was a steady increase in sales proceeds, sales profit, profit before tax and net (retained) profit. True, at the same time, gross profit decreased significantly and an increase in the cost of goods was observed, which requires the company's management to pay attention to these articles. However, in 2007 there was a decrease in revenue, sales profit, net profit, which certainly negatively affects the state of the organization.

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