Production result as the main indicator of operational management. Analysis of production results

1.1. Concept, economic essence, classification

conclusions

CONCLUSION

Production result as the main indicator of operational management. Analysis of production results

1.1. Concept, economic essence, classification

Product

Indicator

conclusions

CONCLUSION

Profit distribution principles.

Profit distribution principles.

1.1. Classification of personnel, their structure.

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Analysis of production results

1. Objectives and sources of analysis

2. General assessment of the volume of production and sales

3. Analysis of the dynamics of production

4. Analysis of the assortment of the issue

5. Analysis of the structure of the issue

6. Analysis of the rhythm of release

7. Analysis of the quality of products

1 . Tasks and sources of analysisproduction results

The production result of the organization's activities is the release of products of a certain assortment and quality in physical and value terms, focused on achieving the goals of the organization.

The purpose of the analysis of production and sales of products is to identify the most effective ways to increase the volume of production and improve its quality, to find internal reserves for the growth of production and sales. Sales revenue is the main channel for the receipt of financial resources for the enterprise, and the task of the control subsystem is to maximize financial resources at the disposal of the organization, which makes it possible to solve numerous tasks facing it: increasing the efficiency of activities, strengthening the financial condition, competitiveness, expanding the market share at the maximum use of production facilities.

The main tasks of analyzing the volume of production and sales of products are:

1) assessment of the dynamics of the main indicators of the volume, structure and quality of products;

2) checking the balance and optimality of plans, programs, targets, their intensity and reality;

3) identification of the degree of quantitative influence of factors on the change in the volume of production and sales of products;

4) identification of on-farm reserves for increasing production and sales of products;

5) development of measures for the use of on-farm reserves to increase the rate of growth of products, improve the range and quality.

The objects of this direction of analysis are:

1) the volume of production and sales of products;

2) product range and structure;

3) product quality;

4) the rhythm of production.

To characterize production results, the indicators of production of the most important types of products in physical terms are used, including indicators of product quality and cost indicators - commercial products, gross output, and sales proceeds.

Commercial products represents the volume of all final products produced by the organization for a certain period, calculated in monetary terms. Marketable products include finished products, semi-finished products self-made for outsourcing and works and services of an industrial nature. Differs from gross in that it does not include work-in-progress balances and on-farm turnover. Expressed in wholesale prices in effect in the reporting year.

Gross output includes marketable output and work in progress.

The magnitude products sold is determined on the basis of the formula for balancing the indicators:

RP = TP + (O ng - O kg) - PO;

where TP is a commercial product;

Oh ng - leftovers finished products in stock at the beginning of the year;

About kg - the balance of finished products in the warehouse at the end of the year;

PO - products shipped and not paid for by buyers in the reporting period.

In the process of analyzing the production and sale of products, the reasons that hinder the growth of production should be revealed:

1) shortcomings in the organization of production and labor;

2) irrational use of material, labor and monetary resources;

3) defective products.

The analysis of production results is carried out both for the enterprise as a whole and for each type of activity.

Statistical reports, as well as data accounting, reflected in the statement No. 16 "Movement finished products, their shipment and sale ", etc.

The listed sources of information are used to conduct a retrospective analysis, the significant role of which is confirmed by the practice of economic activity. Operational analysis is carried out according to primary accounting data (for accounts 45 and 46).

Prospective analysis of output and sales constitutes the content of management analysis and is used in assessing alternative management decisions and choosing the optimal one.

2 . General assessment of the volume of production and salesproducts

The general assessment of production and sales is carried out according to indicators: marketable (gross) production, sales proceeds.

1. Indicators of the volume of output and sales are compared by years of the period under consideration, characterize the dynamics.

2. Cost indicators of production and sales are recalculated into comparable prices. For recalculation, you can use the following methods:

1) straight;

2) based on price indices.

Direct way. The release of products (sales) of the reporting year is disclosed by the names of products, works, services. For each denomination, the reporting output in physical terms is multiplied by the price of the same denomination in the base year. The resulting works are added to the entire list of titles. The indicator calculated in this way is called the commodity (gross) production of the reporting period in comparable prices.

Conversion into comparable prices can be performed in the form of table 1.1

Table 1.1 - Conversion of output indicators into comparable prices

Name products			Production cost of 2004 in 2003 prices
	Natural production volume, t	Wholesale price for 1 ton, thousand rubles	Production cost, thousand rubles	Natural production volume, t	Wholesale price for 1 ton, thousand rubles	Production cost, thousand rubles

Method based on price indices. This method is used in trade and in organizations that provide services. With this method, the volume of services for the reporting period is disclosed by name, and for each name, the volume of services for the reporting year is divided by the price growth index for this item for the period under review. The amounts adjusted in this way are added over the entire list of items. An example of a recalculation is shown below.

Table 1.2 - Conversion of the volume of services into comparable prices

3. Comparison of output indicators in current and comparable prices, identify and quantify the impact of factors of the first order on the indicators.

To determine the effect of the natural volume of output (sales) on the marketable (gross) output, it is necessary to subtract the marketable (gross) output of the base period from the indicator of the marketable (gross) output of the reporting period in comparable prices:

The natural output index is defined as the ratio of the above indicators:

The influence of prices is determined as the difference between the commercial products of the reporting period and the commercial products of the reporting period in comparable prices:

The price index for the products produced on average by the enterprise is determined as the ratio of the above indicators:

Table 1.3 - Indicators of production

The effect of natural production volumes will be:

Growth index of natural volumes according to the formula (1.2):

The influence of prices on manufactured products is determined by:

Price index for manufactured products:

According to table 1.3, it can be seen that during the analyzed period, the commercial output of the enterprise increased by 3163 thousand rubles. or by 6.7% to the level of the base year. Moreover, due to an increase in natural output by 4.5%, commercial products increased by 2,104 thousand rubles, due to an increase in prices, on average, for manufactured products by 2.1%, commercial products increased by 1059 thousand rubles.

4. Make up the commodity balance:

The balance of goods can be drawn up both at the cost of production and at wholesale prices. The product balance formula is transformed and sales proceeds are considered as the resulting indicator. Based on this formula, it is determined which of the factors (commercial products, changes in the balance of finished products in the warehouse, or products shipped and not paid for) was decisive in the formation of changes in sales proceeds. The change in the balance of finished products in the warehouse can be an indirect characteristic of the change in demand for the company's products. An increase in stock balances usually characterizes sales difficulties. The reasons can be as external: tougher competition, the appearance of a new product on the market with similar qualities, but at lower prices, a decrease in consumer demand due to the appearance of substitutes, etc .; and internal: a decrease in product quality, ineffective marketing, etc. When analyzing changes in products shipped but not paid, it should be taken into account that this part of unsold products is formed due to: products shipped for which the payment deadline has not come, products shipped but not paid on time by buyers and products in custody due to refusal of acceptance. Remains of products under the first article is a normal phenomenon due to the procedure for settlements between buyers and suppliers, for the other two, during the analysis, the reasons for non-payment should be revealed.

5. For each area, identify and quantify the influence of factors on sales revenue. The measurement of the influence of factors is carried out using the methods of factor analysis.

6. Establish the reasons for the reduction in revenue, develop measures to eliminate them.

3 . Analysis of the dynamics of production

The analysis of the dynamics of product output is carried out in two stages:

1) At the first stage, dynamics indicators are calculated based on output indicators and indicators of production factors.

Product output indicators are marketable or gross output. The factors of production are considered from the point of view of labor, means of labor and objects of labor. Labor is characterized from the quantitative side by the indicator of the average number of personnel, from the qualitative side - by labor productivity. Labor tools: with quantitative - average annual cost of fixed assets production assets, with high quality - return on assets. Subjects of labor: With quantitative - the amount of material costs, with quality - material efficiency.

2) at the second stage, the influence of factors on the dynamics of output is assessed. The impact assessment is performed from the point of view of each factor separately.

During the analysis of the influence of factors:

a) quantitatively measure the influence of each factor on the dynamics of output:

where is the change in the volume of production due to the quantitative factor;

Change in the quantitative factor;

Qualitative factor in the base period.

where is the change in the volume of output due to the qualitative factor;

Quantitative factor in the reporting period;

Change in the quality factor.

2) determine the nature of the development of the enterprise. The nature of development is determined only in the case when during the period under consideration there is an increase in output, calculated in physical terms or in comparable prices.

The nature of development is determined by the share of the contribution of quantitative and qualitative factors to the increase in output:

If, as a result of calculations of the proportion of quantitative and qualitative factors, there are positive numbers, then the nature of development is mixed with a predominance of extensive, if the proportion of the quantitative factor is more than 50%, or intensive, if the proportion of the qualitative factor is more than 50%. If the proportion of the quantitative factor is more than 100%, and the qualitative factor is negative number, then the nature of development is extensive, if on the contrary, then intensive.

3) determine the relative savings (overexpenditure) of each type of production resource:

where is the economy of the production resource;

Production resource in the base period;

Production resource in the reporting period;

The index of growth in the volume of production.

If as a result of the calculation a positive value is obtained, the enterprise has achieved a relative saving of the resource by increasing the efficiency of its use, if negative, the overrun.

4) calculate the ratio of the growth rate of the resource and the volume of production:

The economic sense of the formula - by what percentage, given the current nature of development at the enterprise, it is necessary to increase resource consumption in order to achieve an increase in output by 1%.

Let's look at an example. The data for calculations are given in table 1.4.

Table 1.4 - Indicators of the dynamics of production

Indicators			Abs. off
1.TP in comparable prices, thousand rubles
2. Average number of personnel, people
3. Labor productivity, thous. Rub.
4.Average annual cost of fixed assets
5.Sundum productivity, p.
6. Material costs, p
7. Material efficiency, p.

Using the formula (1.6), we determine the influence of the quantitative factor - the number, on the marketable product:

TP H = 2 * 513.91 = 1027.8 (thousand rubles)

Using the formula (1.7), we determine the influence of a qualitative factor - labor productivity on marketable products:

TP PT = 94 * 11.45 = 1076.2 (thousand rubles)

The total influence of the factors will be;

TP 1027.8 + 1076.2 = 2104 (thousand rubles)

Next, we will define the nature of the enterprise development in terms of the use of labor resources. To do this, first, using formulas (1.8) and (1.9), we calculate the shares of quantitative and qualitative factors in the growth of marketable output.

TP H,% = * 100 = 48.8%;

TP PT,% = * 100 = 51.2%

Based on the calculations performed, it can be seen that the nature of the development of the enterprise in terms of the use of labor resources is mixed with a predominance of intensive.

Using the formula (1.10), we calculate the relative economy of the labor resources of the enterprise:

E H = 92 * 1.045 - 94 = 2.14 (people)

The ratio of the growth rate of the number and the growth rate of marketable products according to the formula (1.11) will be:

Thus, on the basis of the calculations carried out, it can be seen that due to an increase in the number of personnel by 2 people or 2.2%, the commercial output of the enterprise increased by 1,027.8 thousand rubles, due to an increase in labor productivity by 11.45 thousand rubles. or by 2.2%, commercial products increased by 1076.2 thousand rubles. The nature of the development of the enterprise in terms of labor resources is mixed with a predominance of intensive. Due to the increase in labor productivity, the enterprise achieved a relative headcount saving of 2.14 people. Given the current nature of development at the enterprise, in order to increase marketable output by 1%, it is necessary to increase the number of employees by 0.49%.

4 . Analysis of the assortment of the issue

Range- a list of product names with an indication of the quantity for each of them. Distinguish between full, group and intragroup assortment. A systematized list of product names indicating codes according to the All-Union Classifier of Industrial Products (OKPGT), as well as product ciphers (item numbers) are nomenclature.

Assortment - a list of items and volumes for these items.

The assortment analysis is carried out in natural, conditionally natural measuring instruments or at comparable prices. As a comparison base, the indicators of product strategy, plans for the development of an enterprise or the terms of contracts for the supply of products are taken.

The sequence of the analysis:

1) For each product name, the reported production volumes are compared with the established comparison base, and the dynamics are characterized. Plans and program strategies are used as a base. last year the assortment may not be perfect;

2) Determine the amount credited to the basic assortment. To do this, for each name, the base volume of the issue is compared with the reported one and the smallest value is chosen. The amount counted towards the basic assortment is determined by adding the counted values for each item.

Table 1.5 - Indicators of characteristics of the range of products

Indicators	Commodity strategy	Admitted to the basic assortment

3) determine the coefficient of conformity to the basic assortment (assortment coefficient) as the ratio of the amount counted towards the basic assortment to the basic volume of production as a whole for the list of items, i.e.

4) I determine the products not received by the assortment. In the given example, 170 tons for B production and 120 tons for B production were lost. In total, 290 tons of assortment were not received.

5) establish the reasons for the violation of the assortment, develop recommendations for their elimination, or adjust the product strategy.

5 . Analysis of the output structure

industrial products release assortment

The economic analysis of the structure is performed in the following sequence:

1) for each name of the released product, the reported output is compared with the established comparison base;

2) calculate the reported volume of output with the basic structure. To do this, for each item, the base volume of output is multiplied by the growth index of the output volume as a whole for the list of items. The sum of the recalculated values is absolutely equal to the reported volume of the issue.

3) for each product name, the reported output is compared with the reported output under the basic structure and the smallest value is chosen. The amount credited to the account of the basic structure of the issue is determined by adding the counted values for individual items;

4) determine the coefficient of compliance with the basic structure of the output. For this, the amount counted towards the basic structure of the issue is divided by the reporting issue as a whole by name:

5) determine the shortfall in the structure of the output of products, as well as the additional output;

6) establish the reasons for the violation of the structure of the issue. They develop measures to eliminate violations, or adjust the product strategy.

Table 1.6 - Indicators for assessing the structure of product output

Indicators	Commodity strategy	Growth rate, %	Reported output volume with basic structure	Absolute deviation	Contributed to the basic structure

Let us determine the coefficient of compliance with the structure of product output:

Not received in terms of the structure of production of products B - 187.2 tons, products В - 100.3 tons. Additionally, products A were produced - 277.7 tons, products G - 9.8 tons.

6 . Analysis of the rhythm of release

The analysis of rhythm can be carried out by graphic and analytical methods. The graphical method is more visual, but a significant drawback is the complexity of comparing data for different periods. This drawback is eliminated by the analytical method, which assumes the calculation of an integral indicator - the coefficient of rhythm.

Several methods of calculating this coefficient are known in the special literature:

1 way. Evaluation of rhythm is carried out within the established comparison base. In this case, the decrease in the coefficient of rhythm is affected only by the shortage of production in comparison with the established base. The calculation of the coefficient is similar to the calculation of the assortment coefficient. The base of comparison is the calculated value of the output, which is determined by calculation. The analysis is carried out in physical terms or in comparable prices;

Method 2. The rhythm analysis is carried out within the actual release of the reporting period, i.e. the decrease in the coefficient of rhythm in this case is influenced by both the shortfall and the increase in output in comparison with the established base. The sequence of calculations is as follows:

1. For each elementary interval, the reporting issue is compared with the base one, and the dynamics is characterized.

2. Determine the reporting output at a basic rhythm. For this, for each elementary interval, the basic output is multiplied by the growth index of the volume of output as a whole for the period (the recalculated value should be equal to the reported volume of output).

3. For each elementary interval, the difference between the reported volume of output and the reported volume of output is determined at a basic rhythm.

4. The resulting differences are squared.

5. Determine the sum of the squares of the differences.

6. Determine the standard deviation:

where is the sum of the squares of the differences;

n is the number of elementary intervals in the analyzed period.

7. Determine the coefficient of variation:

where is the standard deviation;

Average volume of production for one elementary

interval in the comparison base.

8. Calculate the coefficient of rhythm:

9. Establish lost products due to disruption of the rhythm of the release.

10. Establish the causes of rhythm disturbance, develop recommendations for their elimination.

Table 1.7 - Indicators for assessing the rhythm of production

Using the formula (1.12), we determine the standard deviation:

Then, according to the formula (1.13), the coefficient of variation will be:

K var = = 0.058

The rhythm coefficient will be equal to:

K rhythm = 1-0.058 = 0.942

Based on the calculations performed, it can be seen that the output in comparison with the established base increased by 2.8%, while the rhythm of production was 94.2%. The disruption to the rhythm of production was influenced by the shortage of production in the first quarter in the amount of 48.8 tons, in the second - 1.3 tons, as well as an increase in output in the third quarter by 6.4 tons, in the fourth - 39.7 tons.

7 . Analysis of the quality of manufactured products

The method of assessing the quality of products by grade is the most common.

1. For each type of manufactured products, the volume of production is compared, and the dynamics are characterized. According to the ratio of growth rates different varieties products can be judged by the change in quality.

2. For each grade of manufactured products, the share of products of each grade in the total output is calculated. Changes in the proportions also indicate a change in quality.

3. An integral quality indicator is calculated - the grade coefficient, which is determined by the ratio of the volume of output in value terms to the product of the volume of output in physical terms and the price of the highest grade.

4. Determine the product that was not received due to a decrease in quality. There are two ways of calculating:

1) at an average price, because the average price, other things being equal, is a consequence of quality changes:

2) according to the balance equation based on relative values:

in this equation, two quantities are calculated on the basis of reporting

The calculations performed by the first and second methods are absolutely the same.

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The distribution object is the balance sheet profit of the enterprise. Its distribution refers to the direction of profit to the budget and by items of use at the enterprise. The distribution of profits is legally regulated in the part that goes to the budgets different levels in the form of taxes and other mandatory payments. Determining the directions of spending the profit remaining at the disposal of the enterprise, the structure of the articles of its use is in the competence of the enterprise.

The principles of profit distribution can be formulated as follows:

the profit received by the enterprise as a result of production, economic and financial activities is distributed between the state and the enterprise as an economic entity;

profit for the state goes to the corresponding budgets in the form of taxes and fees, the rates of which cannot be arbitrarily changed. The composition and rates of taxes, the procedure for their calculation and contributions to the budget are established by law;

the amount of the enterprise's profit remaining at its disposal after paying taxes should not reduce its interest in increasing the volume of production and improving the results of production, economic and financial activities;

the profit remaining at the disposal of the enterprise is primarily directed to accumulation, ensuring its further development, and only in the rest - to consumption.

At each enterprise, four profit indicators are formed, which differ significantly in size, economic content and functional purpose. The basis for all calculations is balance sheet profit is the main financial indicator of the production and economic activity of the enterprise. For tax purposes, a special indicator is calculated - gross profit, and on its basis - taxable profit, and tax-free profits. The part of the balance sheet profit remaining at the disposal of the enterprise after taxes and other payments are made to the budget is called clean profit. It characterizes the final financial result of the enterprise. Profit formation looks like this (table 1)

		Cost (-)



Profit from sales	Profit from other sales		Non-operating income (expenses)


Balance sheet profit		Profit adjustment (-)


Taxable profit	Tax-free profits		Income tax (-)


	Net profit

Profit at the enterprise depends not only on the sale of products, but also on other activities that either increase or decrease it. Therefore, in theory and in practice, the so-called "Balance sheet profit".

Balance sheet profit (loss ) represents the amount of profit (loss) from the sale of products, financial activities and income from other non-sale transactions, reduced by the amount of expenses on these transactions. It consists of profit from the sale of products (proceeds from the sale of products without indirect taxes minus the costs (expenses) for the production and sale of products) plus non-operating income (income from securities, from equity participation in the activities of other enterprises, from the lease of property, etc. .) minus non-operating expenses (production costs that did not produce products, maintenance of mothballed production facilities, losses from debt cancellation).

The main components of the balance sheet profit are:

Profit from the sale of marketable products is determined by deducting from the total amount of proceeds from the sale of products in current prices (excluding VAT and excise taxes) the costs of production and sale of commercial products included in the cost of production.

Profit (or loss) from the sale of other products and services of a non-commercial nature is determined in the same way, separately for all types of activities, i.e. profit (or loss) of subsidiary farms, auto enterprises, logging and other farms, which are on the balance sheet of the main enterprise.

Profit (or losses) from the sale of fixed assets and other property is calculated as the difference between the proceeds from the sale of this property (net of VAT, excise taxes) and the residual value on the balance sheet, adjusted by a coefficient corresponding to the inflation index. The main element of the balance sheet profit is profit from the sale of products, the performance of work or the provision of services. Profit from the sale of property is a financial result that is not related to the main activities of the enterprise. It reflects the profit (loss) on other sales, which includes the sale to the side of various types of property on the balance sheet of the enterprise.

Profit (or losses) from non-operating income and expenses determined as the difference between the total amount received and paid:

Use of enterprise profits

The profit is distributed between the state, the owners of the enterprise and the enterprise itself. The proportions of this distribution significantly affect the efficiency of the enterprise, both positively and negatively.

The relationship between enterprises and the state regarding profits is based on taxation of profits.

Essential in Russian legislation is that income tax is not levied on the income that reflects the results of financial and economic activities and is shown in the financial statements. The initial basis for calculating taxable profit is gross profit as the algebraic sum of profit from the sale of products (works, services), profit (loss) from the sale of property and income from the balance of income and expenses from non-sale transactions. Further, the gross profit is adjusted for the amount of valuables received free of charge, the amount of cost overruns on limited cost items, the difference between the amount of proceeds from sales calculated at market and actual prices (when selling products at prices below the cost price), the amount of shortages written off to losses, amount differences, etc. Thus, the profit subject to taxation differs markedly from the actual financial result of economic activity. With such adjustments, it is not uncommon for the calculated income tax to exceed the amount of balance sheet profit. Consequently, the source of payment of such tax is, together with profit, working capital.

It would be rational if the amount of tax payments from profit did not exceed a third of the balance sheet profit. Otherwise, incentives for improving the efficiency of the enterprise and making a profit are lost.

The remaining two-thirds could be distributed between the owners (shareholders and founders) and the enterprise itself.

This distribution depends on many factors. During the period of technical re-equipment and modernization of production, the development of new types of products and new technologies, the enterprise desperately needs financial resources, and the owners must first of all provide them. However, this does not mean that they should abandon their expectations and not receive a return on invested capital.

In modern conditions, as a result of the privatization of state property in Russia, a class of owners has emerged that is fundamentally different from the middle class in economically developed and other developing countries. Most of these are members of the labor collective who have received shares of their enterprise for free or for a small fee. Due to the lack of their own savings, they are not able to make the investment in their company, which they need to get out of the financial and industrial crisis. According to the laws of a market economy, no one except the owners is obliged to provide funds for financial recovery. There are two ways out of this situation:

1. Declaring an enterprise bankrupt and paying off debts through the sale of property;

2. Coverage of losses and debts at the expense of the owners.

In the first case, there may not be enough property to cover debts, or it will consist of hard-to-sell or illiquid assets. Then, declaring an enterprise bankrupt will not give pleasure to any of the interested parties: neither creditors, nor employees of the enterprise, nor owners, nor the state. This is probably why the practice of declaring an enterprise bankrupt in Russia has not yet become widespread. In the second case, the owners either have to voluntarily give up their property and transfer the shares to their enterprise for their subsequent sale for money, or contribute funds to cover losses and debts.

The enterprise is subject to distribution of profits after taxes and payment of dividends. From this profit, some taxes are paid to local budgets and economic sanctions are levied.

The distribution of this part of the profit reflects the process of formation of funds and reserves of the enterprise to finance production and social development.

In a market economy, the state does not interfere in the process of distributing profits remaining at the disposal of the enterprise after taxes.

The distribution of profits remaining at the disposal of the enterprise is regulated by the internal documents of the enterprise, as a rule, in accounting policy... Some aspects of the distribution process are recorded in the charter of the enterprise.

The distribution of profits for social needs includes the costs of operating social facilities on the balance sheet of the enterprise, financing the construction of industrial facilities, conducting recreational cultural events, etc.

In practice, it is possible to use various methods of planning profit, which can be classified into three groups:

1) Traditional methods.

2) Methods of margin analysis.

3) Economic and mathematical methods.

An important role in ensuring financial stability is played by the size of the reserve capital. In the market economy, allocations to the reserve capital are of primary importance. The presence and growth of reserve capital ensures an increase in shareholder ownership, characterizes the readiness of the enterprise to take risks associated with all entrepreneurial activity, provides the ability to pay dividends on preferred shares even in the absence of profit for the current year, to cover unforeseen expenses and losses without the risk of losing financial stability.

48.Optimization of enterprise profits

The main goal of planning the distribution of profits remaining at the disposal of a trading enterprise is to optimize the proportions between the capitalized and consumed parts of it, taking into account the implementation of the strategy of its development and ensuring the growth of its market value. Within the framework of these basic proportions in the planning process, the formation of various target funds is ensured.

The distribution of the amount of balance sheet profit is carried out in the following stages:

At the first stage, the planned amount of tax and other mandatory payments made from this source is deducted from the balance sheet profit, and the amount of profit remaining at the disposal of the enterprise is determined.

At the second stage, it is planned to distribute the profit remaining at the disposal of the enterprise to the capitalized and consumed part of it. If the owners of the enterprise adhere to the residual principle of the formation of their income, then the priority task is the fullest possible satisfaction of the need for their own financial resources, formed at the expense of profit.

At the third stage, as part of the capitalized part of the profit, funds are allocated to the reserve, insurance and other compulsory special-purpose funds, ensuring production development and provided for by the charter of the enterprise. The rest of the capitalized profit is allocated to specific areas of its use.

At the fourth stage, the part of the profit planned for consumption is distributed to the fund for payment of income to property owners and the fund to stimulate the personnel of the enterprise (in this case, obligations under the collective agreement and individual labor contracts must be secured). A certain part of this profit can be planned in other forms of its consumption (for example, for charitable purposes).

To assess the efficiency of profit distribution, the capitalization ratio is used. It is calculated using the following formula:

Kkp = KP * 100 / PE,

where Ккп is the coefficient of profit capitalization of a trading enterprise;

KP - the sum of the capitalized profit (profit, ensuring the forthcoming production development of the enterprise);

PE - the total amount of net profit (profit remaining at the disposal of the enterprise).

The higher this indicator, the more opportunities the enterprise has to carry out its strategic development on the principles of self-financing, the higher the rate of growth of its market value.

The volume of the formation of the profit of a commercial enterprise largely depends on the amount of its tax payments. At the expense of whatever source and at whatever stage of the economic activity of the enterprise they are carried out, ultimately, they reduce the amount of profit remaining at its disposal. Therefore, each trading company should actively use legal opportunities to minimize tax payments in order to ensure an increase in the amount of net profit, and, accordingly, the pace of its economic development.

49.Types of enterprise profits

There are several types of profits at the enterprise:

1. Realized (gross) profit (Preal) is the profit obtained as a result of the production and sale of products, works of an industrial nature, it is the difference between the products sold (RP) and their cost price (S).

Preal = RP - S = ∑ (C - C) * Q

where: P is the price of a unit of production (services, work);

С - unit cost of production;

Q is the number of products (services, works);

S - the cost of all products, works and services sold.

2. Profit from other sales (operating) (Ppr) is formed as a result of the sale by the enterprise of unnecessary fixed assets, excess material assets, as well as other operations. It is also determined by the difference between the revenue and costs associated with these operations.

3. Non-operating profit (Pv) is a profit generated as a result of operations with securities, currency and other activities not directly related to the production and sale of products and services, namely, profit (loss) from the operation of residential buildings, clubs; received (paid) fines, penalties; profit from operations of previous years; receipts from previously written off bad debts and others.

4. Balance sheet profit is the total amount of income generated by the company after deducting management and selling expenses. Mandatory payments in the form of taxes and deductions (N) are made from it.

Pb = Preal + Ppr + Pv

5. The profit remaining at the disposal of the enterprise is net profit (PP)

Pch = Pb - N

Thus, profit is a generalizing indicator for the activities of an enterprise, which reflects both an increase in production volume and an increase in product quality and a reduction in costs.

50. Profit-based performance indicators of the enterprise

Return on investment

Calculation method

Return on Investments (ROI) is calculated as the ratio of net profit to investments made in the company (division). At the same time, investments mean not only the invested funds (both own and borrowed), but also the assets transferred to the division (equipment, technologies, trademarks). The ROI value is calculated using the formula: ROI = (Net Income / (Equity + Long-term Liabilities) x 100%.

Residual income

Residual Income (RI) in accordance with SMA 4D is considered as an analogue of net income, but at the same time takes into account the cost of capital of the company.

Calculation method

Residual income is calculated using the following formula:

RI = Operating Income - Investment x Rate of Return.

The value of the rate of return can be taken equal to the average profitability of the company or the weighted average cost of its capital.

Economic added value

Economic value added (EVA) can be viewed as a modified approach to determining residual income.

Calculation method

The calculation of economic value added can be done in several ways:

EVA = NOPAT - WACC x C,

where NOPAT (Net Operating Profit After Taxes) is the net operating profit after taxes before interest payments; WACC (Weighted Average Cost of Capital) - weighted average cost of capital; C - invested capital.

EVA = IC x (ROIC - WACC),

where IC is the invested capital. At the same time, the value of the invested capital should also include the value of assets transferred to the division (company), which, for one reason or another, were not recognized in the financial statements (for example, exclusive technologies, patents, know-how); ROIC (Return on Invested Capital) is the return on invested capital calculated as the ratio of net operating income before taxes to capital invested in the core business of the company.

Market price

For investors and shareholders, the market value of a company (MV) is an indicator that determines the amount of their potential income. Since the owners' expected future dividends and earnings from shares are based on the real value of the company or its ability to generate cash flows, the change in market value can be considered one of the most important indicators of the company's performance by shareholders.

Calculation method

When determining the value of a company, as a rule, two main approaches are used:

Market value is defined as the product of a company's shares by their fair market price at which stock market participants are willing to purchase those shares.

The value of a company is calculated on the basis of cash flows, which, according to experts, it is able to generate over a long period of time.

1The volume of products produced in all cases means the volume of output of goods and services.

2 // Consultant to the director. Enterprise pricing strategy. 1996, No. 4, p. 47.

Personnel of the organization.

1.1. Classification of personnel, their structure.

The labor force is the most active part of the production process. Personnel carry out various functions in the enterprise. Under personnel of the organization means the totality of employees of various professional and qualification groups employed at the enterprise and included in its payroll. Personnel carry out various functions in the enterprise. Under personnel of the organization means the totality of employees of various professional and qualification groups employed at the enterprise and included in its payroll.

In turn payroll includes employees who work under an agreement (contract) for one or more days, as well as the owners of the organization who receive wages in it. External part-time workers are not included in the payroll. The payroll is fixed daily, as well as on a specific date.

Average headcount calculated for any period: month, quarter, year. If we calculate the average headcount for a month, then it is necessary to sum up the headcount for each day, including holidays and weekends, and divide the amount received by the number of calendar days. For larger periods (quarter, year), instead of data on days worked, data on the average headcount for the month is used.

Personnel of the enterprise directly related to the production of products, i.e. those engaged in the main production activities are industrial production personnel. Workers in trade, catering, housing and communal services, medical and health institutions, educational institutions and courses, institutions of preschool education, culture, etc., both independently functioning and on the balance sheet of any enterprise, are classified as non-industrial personnel.

In accordance with the consolidated classification, the following categories of personnel are distinguished:

Managers and specialists;

Employees;

Workers (main and auxiliary).

The basis for such a division of personnel is the sign of functional responsibilities.

Leaders- these are persons whose responsibilities include the leadership and management of the company. At the same time, there is a division into the leadership of the top, middle and lower echelons.

Specialists- these are persons employed in the functional divisions of the company and performing any special functions (for example, planning, analysis, etc.).

Employees- these are the persons in charge of accounting, control, paperwork and other auxiliary functions.

Workers- these are the persons directly engaged in the release of products, performance of work, provision of services.

Indicators of the use of personnel at the enterprise: the rate of recruitment, the rate of retirement and the rate of turnover.

1. Rate of retirement:

where P is the average number of employees for a certain period, Ruv. - the number of those dismissed during the same period for all reasons.

2. Frame rate:

where Pn. - the number of people hired for a certain period; P is the average number of employees for the same period.

3.Reduced staff turnover:

where is Ruv. - the number of employees dismissed for a certain period of their own free will, for absenteeism and other violations of labor discipline; P is the average number of employees for the same period.

An important indicator of the effective use of workers at the enterprise is also the level of labor productivity.


	INTRODUCTION
	Theoretical aspects of the results
		Concept, economic essence, classification
		Methodology for analyzing the results of production activities
	CURRENT ECONOMIC STATE LLC "PARUS" AND ANALYSIS OF ITS RESULTS ACTIVITIES
		General characteristics of the enterprise and its analysis economic activity
		Analysis of production results
	RESERVES AND WAYS TO IMPROVE RESULTS
		Development of a deterministic factor model production results
		Calculation of reserves for improving production activities of LLC "Parus"
	CONCLUSION
	LIST OF USED LITERATURE
	ANNEXES

INTRODUCTION

The transition to a market economy requires enterprises to improve production efficiency, competitiveness of products, goods and services.

The main task of industrial enterprises is to fully meet the demand of the population with high-quality products. The rate of growth of production volumes, an increase in its quality directly affect the value of costs, profit and profitability of the enterprise.

The result of the production activity of the enterprise is the release of products, proceeds from the sale of these products and, ultimately, making a profit.

The volume of sales and the amount of profit, the level of profitability depend on the production, supply, sales and commercial activities of the enterprise, in other words, these indicators characterize all aspects of management.

The profit of an enterprise is a part of the net income created in the production process and realized in the sphere of circulation, and which is directly received by enterprises. Only after the sale of the product does net income take the form of profit. Quantitatively, it is the difference between revenue (after payment of value added tax, excise tax and other deductions from revenue to budgetary and non-budgetary funds) and the total cost of goods sold.

The subject of research of this final qualifying work is the result of the production activity of the enterprise.

The object of the research is the enterprise LLC "Parus". This company started its activity in 1996. The purpose of the enterprise is the production of paper products, the provision of a wide range of services to citizens, associations, organizations and firms.

The purpose of the final qualifying work is: theoretical and hands-on research results of production activities of the enterprise, search for reserves and ways to improve results.

In this regard, in this final qualifying work, the following specific tasks are set:

Ø study of theoretical aspects of the results of production activities of the enterprise, determination of the methodology for their analysis;

Ø economic characteristics of LLC "Parus" and analysis of the results of its production activities;

Ø development of a deterministic factor model;

Ø calculation of reserves for improving the results of production activities;

Ø determination of measures to improve the results of production activities.

The main sources in the analysis of product sales and profits are invoices for the shipment of products, analytical accounting data for account 46, 47. 48 and 80, financial statements F2 "Profit and loss statement", F5 "Appendix to the annual balance sheet."

1. Theoretical foundations of the results

production activities.

the results of the enterprise.

The final indicators of the economic activity of the enterprise are the proceeds from sales, profit from sales, production volume, product range, its quality and rhythm of production. These indicators characterize nothing more than the effect obtained as a result of production and economic activities.

Each enterprise, firm, before starting to manufacture products, determines what profit, what income it can receive.

Revenues from sales- This is an indicator characterizing the final result of the production activity of the enterprise. It is defined as the product of the average price by the number of units sold.

Revenue is the main source of formation of the company's own financial resources. It is formed as a result of the company's activities in three main areas:

Ø main;

Ø investment;

Ø financial.

Operating income acts in the form of proceeds from the sale of products (work performed, services rendered) expressed in the form of a financial result from the sale of non-current assets, the sale of securities.

Income from financial activities includes the result from the placement among investors of bonds and shares of the enterprise.

Two methods of reflecting proceeds from product sales are legally enshrined:

Ø for the shipment of goods (performance of work, provision of services) and presentation of settlement documents to the counterparty - accrual method;

Ø upon payment - cash method.

There is a significant difference between these methods. The moment of realization in the first case and, therefore, the formation of revenue, remains the date of shipment, i.e. the receipt of funds to the enterprise for the shipped products is not a factor in determining the revenue. This method is based on the legal principle of the transfer of ownership of goods. But in case of late payment for the delivered products, insolvency of the payer, the company may have serious financial problems, the result of which may be non-payment of taxes and tax obligations, disruption of settlements with related enterprises, the emergence of a chain of non-payments. In order to smooth out the negative consequences of non-payments, the company was given the right to create a reserve for doubtful payments. Its value is determined by the company based on an analysis of the composition, structure, size and dynamics of non-payments for the reporting period. The doubtful debt reserve is an additional source of financing for current liabilities.

In domestic practice, the most widespread is the second method - the determination of proceeds from the actual receipt of funds in the cash accounts of the enterprise. This procedure for accounting for proceeds allows for timely settlements with the budget and extra-budgetary funds, since there is a real source of money for the accrued taxes and payments.

The receipt of proceeds in the cash accounts of the enterprise represents the completion of the circulation of funds, and its use represents both the beginning of a new circulation and the stage of distribution processes. At this stage, the revenue base of budgets of different levels is formed and thus the state interests are ensured, as well as the company's own financial resources are formed.

The proceeds received on the accounts of the enterprise are used primarily to pay invoices of suppliers of raw materials, materials, purchased semi-finished products, components, spare parts for repairs, fuel, and energy. Salaries are paid from the proceeds. The depreciation of fixed assets is reimbursed, the profit of the enterprise is formed. The scheme for using the proceeds is shown in Fig. 1.1.

Profit is the excess of income over expenses. The reverse is called a loss. From an economic point of view, profit is the difference between cash receipts and cash payments. From an economic point of view, profit is the difference between the property state of the enterprise at the end and the beginning of the reporting period.

The study of all aspects related to profit led to the understanding that the profit calculated in accounting does not reflect the actual result of economic activity. This led to a clear distinction between concepts such as accounting and economic profit.

Rice. 1.2. Factors of formation, distribution and performance of profits.

Accounting profit represents the part of the firm's income that remains of the total revenue after reimbursement of external costs, i.e. supplier resource fees. This interpretation includes only explicit costs and ignores time (hidden) costs.

Economic (net) profit- this is what remains after subtracting all costs (external and internal, including in the latter the normal profit of the enterprise) from the total income of the firm.

Also distinguish balance sheet profit enterprises - this is the difference between the proceeds from the sale of products and the amount of material costs, depreciation and wages. Sometimes the balance sheet profit is called total profit, since it is this profit that is the source of the distribution and use of the enterprise's funds.

The idea of two interpretations of profit (accounting and economic) was developed thanks to David Solomon. He proceeded from the premise that the concept of profit is needed for three purposes:

Ø Calculating taxes;

Ø Protection of creditors;

Ø For a sound investment policy.

D. Solomon developed a formula that determines the relationship between accounting and economic profit:

[Accounting profit] + [Non-operating changes in the value (estimate) of assets within one year] - [Non-operating changes in the value (estimate) of assets in previous reporting periods] + [Non-operating changes in the value (estimate) of assets in future reporting periods] = [Economic profit ].

First, it characterizes the economic effect obtained as a result of the activities of the enterprise. But it is impossible to evaluate all aspects of an enterprise's activity with the help of profit. There cannot be such a universal indicator. That is why a system of indicators is used in the analysis of production, economic and financial activities of an enterprise.

Secondly, profit has a stimulating function. Its content lies in the fact that it is both the financial result and the main element of the financial resources of the enterprise. The real provision of the principle of self-financing is determined by the profit received. The share of the net profit left at the disposal of the enterprise after taxes and other obligatory payments should be sufficient to finance the expansion of production activities, scientific and technological development and moral encouragement of employees.

Thirdly, profit is one of the sources of budgeting at different levels. It enters the budgets in the form of taxes and, along with other income receipts, is used to finance the satisfaction of joint social needs, to ensure the fulfillment by the state of its functions, state investment, production, scientific and technical and social programs.

In fig. 1.2. the factors of formation, distribution and use of profit are presented.

Profit is the main source of financial resources of the enterprise associated with the receipt of gross income. The gross income of the enterprise is the proceeds from the sale of products (works, services) minus material costs, i.e. which includes wages and profits. The relationship between the cost, gross income and profit of the enterprise is shown in Fig. 1.3.

Rice. 1.3. The relationship between cost, gross income and profit of the enterprise.

Extensive

Intensive

Non-production

Internal

To determine the main directions of the search for reserves for increasing profit, the factors affecting its receipt are classified according to various criteria (Fig. 1.4.)

Rice. 1.4. Classification of factors affecting the amount of profit

TO external factors relate natural conditions, government regulation of prices, tariffs, interest, tax rates and benefits, penalties, etc. These factors do not depend on the activities of enterprises, but can have a significant impact on the amount of profit.

Internal factors for production and non-production. Production factors characterize the availability and use of means and objects of labor, labor and financial resources and, in turn, can be subdivided into extensive and intensive. Extensive factors affect the process of making a profit through quantitative changes: the amount of funds and objects of labor, financial resources, equipment operating time, number of personnel, working time, etc. Intensive factors affect the process of making a profit through "qualitative" changes: increasing the productivity of equipment and its quality, using progressive types of materials and improving their processing technology, accelerating turnover working capital, improving the qualifications and labor productivity of personnel, reducing the labor intensity and material consumption of products, improving the organization of labor and more efficient use financial resources, etc.

Reproducible factors include, for example, supply and marketing and environmental protection activities, social working and living conditions, etc.

In addition to the absolute size of profit, an indicator of the company's efficiency is profitability... Profitability characterizes the performance of the firm. Profitability indicators allow us to assess what profit a company has from each ruble of funds invested in assets. There is a system of indicators of profitability. It is possible to single out the indicators used in statistical practice to assess the efficiency of the use of the firm's property.

Profitability is one of the basic economic categories of the economy. The interpretation of the term "profitability" does not cause much controversy, since it refers to a ratio, in the numerator of which profit always appears. Return on equity is calculated as the ratio of profit to capital (assets), return on costs is the ratio of profit to cost (costs), and return on sales is the ratio of profit to price (sales proceeds).

Profitability indicators are actively involved in the analysis of the financial and economic activities of enterprises, financial planning, management decisions, decision-making by potential creditors and investors.

The amount of profit characterizes the absolute profitability of production, but does not give an idea of the efficiency of firms. To characterize their relative profitability (degree of profitability), profitability indicators are used.

I must say that in different industries external factors add up in different ways and therefore, to some extent, can distort the reliability of the indicator as a criterion for the efficiency of production.

The purpose of the analysis of the volume of output and sales of products is to identify reserves for growth in the volume of output, the formation of a range of products sold, expanding market share with the maximum use of production capacity, and making a forecast for the development of production.

The volume of industrial production can be expressed in natural, conditionally-in-kind and value terms. The main indicators of the volume of production are marketable and gross output. Gross output is the value of all products manufactured and work performed, including work in progress. It is usually expressed in comparable prices.

Commodity output differs from gross output in that it does not include work-in-progress and on-farm turnover. It is expressed in wholesale prices in effect in the reporting year. In terms of its composition, at many enterprises, gross output coincides with market output, if there is no on-farm turnover and work in progress.

Essential for assessing performance production program also have natural indicators of production volumes (pieces, meters, tons, etc.). They are used in the analysis of production volumes for certain types homogeneous products.

Conditional natural indicators, like cost indicators, are used to generalize the volume of production.

Operational analysis of product output is carried out on the basis of a calculation, which reflects planned and actual information on product output in terms of volume, assortment, quality.

To ensure a more complete satisfaction of the needs of the population, it is necessary that the enterprise fulfills the plan not only for the total volume of products, but also for the range (nomenclature).

Nomenclature - a list of product names and their codes established for the corresponding types of products in the all-Union classifier of industrial products.

Range - a list of product names with an indication of its production volume for each type. It can be complete, group and intragroup.

An important indicator of the activity of an industrial enterprise is the quality of products. Its increase provides savings not only in labor and material resources, but also allows more fully to meet the needs of society. A high level of product quality contributes to an increase in demand for it and an increase in the amount of profit not only due to sales volume, but also due to higher prices.

Quality product is a concept that characterizes the parametric, operational, consumer, technological, design properties of a product, the level of its standardization and unification, reliability and durability. Distinguish between generalizing, individual and quality indicators of product quality.

Generalizing indicators characterize the quality of all manufactured products, regardless of their type and purpose:

a) the share of new products in its total output;

b) the proportion of certified and non-certified products;

c) the proportion of products of the highest quality category;

d) the proportion of products that meet international standards;

e) the proportion of products exported, including to highly developed industrial countries.

Individual (single) indicators of product quality characterize one of its properties:

Ø usefulness (fat content of milk, ash content of coal, iron content in ore, etc.);

Ø reliability (durability, trouble-free operation);

Ø manufacturability, which characterizes the efficiency of design and technological solutions (labor intensity, energy consumption);

Ø aesthetics of products.

Indirect indicators are fines for low-quality products, the volume and share of advertised products, losses from defects, etc.

An analysis of the rhythm of production is of great importance in studying the activities of an enterprise. Rhythm - uniform release of products in accordance with the schedule in the volumes and assortment provided for by the plan.

Rhythmic work is the main condition for the timely release and sale of products. Irregularity worsens all economic indicators: product quality decreases; the volume of work in progress and surplus balances of finished products in warehouses increase and, as a result, the capital turnover slows down; deliveries under contracts are not performed and the company pays fines for late shipment of products; proceeds are received late; payroll overruns due to the fact that at the beginning of the month workers are paid for downtime, and at the end - for overtime. All this leads to an increase in the cost of production, a decrease in the amount of profit, a deterioration in the financial condition of the enterprise.

To assess the implementation of the plan for rhythm, direct and indirect indicators are used. Direct indicators are the rhythm coefficient, the coefficient of variation, the arrhythmia coefficient, the specific weight of production for each decade (day) to the monthly output, the specific weight of the products produced for each month to the quarterly output, the specific weight of the output produced for each quarter to the annual production volume.

Indirect indicators of rhythm are the presence of surcharges for overtime work, payment for downtime due to the fault of an economic entity, losses from defects, payment of fines for underdelivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.

1.2. Results analysis method

production activities

The volume of industrial production can be expressed in natural, conditionally-natural and value measures.

The volume of sales of products is determined in current prices (wholesale, contractual). Includes the value of products sold, shipped and paid for by customers.

The analysis of the volume of production begins with the study of the dynamics of gross output, the calculation of the basic and chain rates of growth and growth.

The average annual growth rate (gain) can be calculated using the geometric average:

The volume of production can be influenced by the average number of employees, the working period, the average length of the working day and the average hourly output per employee.

V = P r-in . h.h; (1.2.2)

where V is the volume of production;

P r-in- the average number of employees;

рп - working period (number of days worked by one employee per year);

t days - the average length of the working day;

W h.h... - average hourly output per employee, in man-hours.

Based on the formula (1.2.2), you can find the influence of each of the factors on the volume of production.

V = V 1 - V 0: (1.2.3)

V (P R -v) = V 0 ... (I r-in - 1): (1.2.4)

V (pn) = V 0. I p-c. (I p-p - 1); (1.2.5)

V (t day) = V 0. I r-in... I rp. (I t day - 1); (1.2.6)

V (W h.h) = V 0. I r-in... I rp. I t day... (I w h.h - 1); (1.2.7)

V = V ( r-in) + V (pn) + V (t day) + V (w h.h).

Assortment plan evaluation can be done:

a) by the method of the lowest percentage;

b) by the specific weight in the general list of product names for which the production plan has been fulfilled;

c) using the average percentage, which is calculated by dividing the total actual output within the plan by the total planned output (products manufactured in excess of the plan or not provided for by the plan are not counted in the fulfillment of the plan for the assortment).

Product quality is a concept that characterizes the parametric, operational, consumer, technological, design properties of a product, the level of its standardization and unification, reliability and durability. Distinguish between generalizing, individual and indirect indicators of product quality.

For products, the quality of which is characterized by a variety or condition, the share of products of each grade (condition) in the total production volume, the average grade ratio, and the weighted average price of the product in comparable conditions are calculated.

The average grade factor can be determined in two ways: a) the ratio of the quality of I grade products to the total quantity; b) the ratio of the cost of production to the price of the first grade.

TO grade = ,

Where V i is the number i- that product;

R i- price i- that product;

P I varieties - price of I grade products;

V total - the total number of products.

If the average planned price is known, then the index of the plan fulfillment by quality can be found:

I vol... Pl. = ,

where I issue pl... - index of the implementation of the plan for quality;

Average actual price;

Average target price.

To assess the fulfillment of the plan for rhythm, an indicator is used - the coefficient of rhythm.

TO rit= , (1.2.8)

where a i-% of completion of the release plan, but not more than 100;

n is the time period.

You can also calculate the uniformity factor:

TO pv= 100 - V, (1.2.9)

where V is the coefficient of variation

where is the standard deviation from the planned target;

Release of products for a specified period.

where n is the number of planned tasks,

X i - issue for each period.

To assess the rhythm of production at the enterprise, the arrhythmia indicator is also calculated as the sum of positive and negative deviations in production from the plan for each day (week, decade). The less rhythmically the enterprise works, the higher the rhythm indicator.

Sales revenue is an indicator that characterizes the final result of the production activity of an enterprise. It is defined as the product of the average price by the number of units sold:

where ВР - sales proceeds,

p is the price per unit of goods,

q is the quantity of this product.

BP = BP 1 - BP 0,

This formula can be written differently:

ВР = Σp 1 q 1 - Σp 0 q 0

A relative indicator that reflects the impact of changes in the volume of sales of goods on revenue is the index of the physical volume of goods turnover (I q).

There are two types of indices of the physical volume of trade.

The first version of the physical volume index is built according to the Paasche scheme, i.e. at the prices of the reporting period. Its formula is as follows:

The second version of the volume index is built according to the Laspereis scheme. Its formula is as follows:

The relative indicator that reflects the impact of price changes on the dynamics of revenue is called the price index.

The price index also has two options for plotting according to the Paasche scheme and according to the Laspereis scheme.

Profit from sales of products in general depends on the following factors:

1. Proceeds from sales:

where Pr is the profit from sales,

U Pr - the level of profit from sales.

2. Cost:

where Z is the cost of goods sold,

УZ - cost level.

3. Value added tax

where u VAT- the level of VAT.

dynamics of profit from sales:

absolute change:

Pr = Pr 1 - Pr 0.

You can also find the impact on profit from the implementation of the following factors:

1. Volume (V) and structure of products sold (d pn):

Pr (V, d pn) = Pr 1 - Pr 0. (1.2.19)

2. Full cost price (Zn):

Pr (Zn) = Zn 1 - Zn 1. (1.2.20)

3. Average selling prices ():

Pr () = BP 1 - BP 0 (1.2.21)

Profitability indicators can be grouped into several groups:

1. Indicators characterizing the profitability of production costs and investment projects;

2. Indicators characterizing the profitability of sales;

3. Indicators characterizing the return on capital and its parts.

All of these indicators can be calculated based on the carrying profit and profit from sales.

Profitability of sales is calculated by the ratio of profit from sales to proceeds from sales:

R n-f = , (1.2.22)

where R n-f- profitability of sales

R n-f= R n-f 1 - R n-f 0

R n-f(Pr) = R n-f 0. (Ipr - 1)

R n-f(BP) = R n-f 0. Ipr

The profitability of products is calculated by the ratio of the profit from sales to the cost of goods sold:

R n-and = , (1.2.23)

ude R n-and- product profitability;

Σ zq is the cost of goods sold.

R n-and= R n-and 1 - R n-and 0

R n-and(Pr) = R n-and 0. (Ipr-1)

R n-and(Σ zq) = R n-and 0. IPr. ()

Return on equity (R with. to.) is calculated by the ratio of the balance sheet profit (P b) to the amount of equity (Σ with. to.)

R s.k. = . (1.2.24)

R s.k.= R with. to 1 - R with. to 0 ;

R s.k.(P b) = R with. to 0. (IP b -1);

R s.k. (Σ with. to.) = R with. to 0. IPb ();

Return on equity (R oc.k.) is determined by the ratio of profit from sales to the average annual cost of fixed capital (Σ oc.k.).

R oc.k. = . (1.2.25)

R o.c.= R oc.k 1 - R oc.k 0 ;

R o.c.(Pr) = R oc.k 0. (Ipr-1);

R o.c. (Σ with. to.) = R oc.k 0. IПр ();

The return on non-current assets is calculated by the ratio of the balance sheet profit to the amount of non-current assets:

R ext. a. = . (1.2.26)

where R ext. a... - profitability of non-current assets;

Σ ext. - the amount of non-current assets.

R ext.= R ext. a 1 - R ext. a 0 ;

R ext.(P b) = R ext. a 0. (IPb-1);

R ext. (Σ ext. a.) = R ext. a 0. IPb ().

The return on working capital is calculated by the ratio of the profit from sales to the average annual cost of working capital:

R ob.k. = . (1.2.27)

where R ob.k... - profitability of working capital;

Σ ob.k. - the average annual cost of working capital.

R ob.k.= R ob.k 1 - R ob.k 0 ;

R ob.k.(P R) = R ob.k 0. (Ipr-1);

R ob.k. (Σ ob.k.) = R ob.k 0. IПр ().

The overall profitability indicator is calculated using the following formula:

R total. = , (1.2.28)

where R total... - overall profitability.

2. CURRENT ECONOMIC STATE OF PARUS LLC

AND ANALYSIS OF THE RESULTS OF ITS ACTIVITIES.

2.1. General characteristics of the enterprise and its analysis

economic activity.

Limited Liability Company "Parus" was registered on March 20, 1996 by the Decree of the head of the MKR administration, the actual start of activities in July 1996. Location of the company: Russia, Stavropol Territory, Kislovodsk, st. Promyshlennaya, 14. The company was founded for an unlimited period.

The founders of the Society are:

Ø firm "Narzan" represented by general director Aibazova R.F .;

Ø Tekkev Abdullah Kazievich;

Ø Bostanov Azretali Segidulovich.

The founders of the Society are its members. The company has the right to be a member of other enterprises.

The objectives of the Society are: production of products and goods, provision of a wide range of services to citizens, associations, organizations and firms. To achieve these goals, the Company, in accordance with the current legislation, carries out the following activities:

Ø Printing activities, by organizing a printing shop for the production of a wide range of goods from paper, cardboard, leather, etc. for schools, businesses and citizens;

Ø Commercial (including the purchase of agricultural products);

Ø Foreign economic activity;

Ø All types of activities prohibited by the Legislation of the Russian Federation.

The form of ownership of the Company is private. The property of the company is the means of production belonging to it and other property in accordance with the goals of its activities.

The Company sells its products, works and services at prices set independently or on a contractual basis, as well as in cases. Provided by the Legislation - at state rates.

For several years of work, the Company was able to establish production and trading activities in the city of Kislovodsk. To date, LLC "Parus" has a workshop for the production of paper products (binders, folders for papers, cover "Delo" and much more), has three outlets (retail) in Stavropol for the sale of products and a point of sale in Kislovodsk (wholesale trade).

For a relatively short period of its existence, the company was able to deeply penetrate the market of paper and office supplies. The main regular customers of the Company are: Kislovodsk GUS OJSC Electrosvyaz, FAIK PSB Stavropolye, OJSC Stavropolpromstroybank, Predgornoe OSB 7907, Uchkekenskoe OSB 7770, Kislovodsk OSB 1795, RCC in Kislovodsk, sanatorium Kavkaz, Kislovodsk "Narzan", Institute of Friendship of Peoples, KIEP, RGEA, health department of Kislovodsk (polyclinic No. 1, children's hospital, maternity hospital) due to the fact that the company always has a wide range of stationery, paper and paper products, forms in stock.

The range of the Company's suppliers is wide, since the volume of activity is great. These are firms from different cities: Krasnodar (Yugkantstorg, Yugopttorg), Voronezh (Voronezhatom, Samson), Rostov-on-Don (Bereg), Moscow Region (Stupeks ). Today, the enterprise receives raw materials directly from manufacturers, bypassing intermediary firms and thereby trying to reduce the cost and. hence the selling price of goods own production.

The main focus of its activity is, of course, on production, but pays great attention to trade.

The Company owns fixed assets, the main of which is the REX ROTORY risograph, which carries out copying. In general, the enterprise has equipment in the amount of 181,466 rubles, and the revaluation of fixed assets was not made in order not to increase the cost of manufactured products.

In 1998, the company used a loan issued by FAIK PSB "Stavropolye" OJSC in the amount of 100,000 rubles and paid only 54,402 rubles in 1998, and 47,475 rubles went to the cost of production.

At the same time, according to the results of last year, the enterprise made a good profit, considering that it exists relatively recently, the country was shaken by the August 1998 crisis, and many enterprises simply went bankrupt.

It should be noted that due to the fact that LLC "Parus" uses the work of disabled people, the company has a number of tax benefits, which allows you to leave more funds in circulation.

Thus, an LLC pays only 50% of the accrued income tax (i.e., the rate is 35%: 2 = 17.5%), does not pay property tax, and did not pay VAT on goods of its own production until 2000.

Thus, LLC "Parus" has all the prerequisites and does everything possible to organize normal work and is able to pay interest on the requested loan, as well as return the principal debt on time.

Managment structure

Rice. 2.1. Management structure at LLC "Parus"

The technological process of manufacturing a binder, one of the types of goods manufactured by the enterprise, consists of several stages:

1. Unwinding of cardboard from a roll to sheets (sheet-cutting machine PR-2M);

2. Cutting sheets of cardboard into blanks of size 310mm x 475mm (paper-cutting machine BR-110);

3. Printing (flat-bed machine PS 1 -M);

4. Creasing (scoring machine UPB -41 / S);

5. Fastening the binder to the cover manually using PVA glue;

Unwinding cardboard

Packing by hand.

Rice. 2.2. The technological process of manufacturing a binder.

When analyzing economic activity, all indicators were calculated in current prices without taking into account the price index, since there is no price indexation data.

The proceeds from sales at the enterprise have been growing over the years. In 1999, sales proceeds without VAT increased by 152.9% compared to 1998 and amounted to 2,293,344 rubles.

The cost of goods sold also increased. It increased 2.6 times and in 1999 amounted to 2,111,534 rubles.

The cost per ruble of marketable output in 1999 amounted to 73 kopecks, which is 3 kopecks more than the base year. Under the influence of price changes, the cost per ruble of marketable products decreased by 8 kopecks. Under the influence of changes in prime cost, they increased by 15 kopecks. Under the influence of the quantity of products, the cost per ruble of marketable products decreased by 0.03 rubles.

The main share in the proceeds from sales is occupied by the production and sale of the following goods:

Folder;

Folder for papers;

Note paper (gray);

Note paper (white).

The company is engaged in production and commercial activities. Production activity accounted for 59.3% of the total revenue in 1999, which is 5.7% lower than in 1998. commercial activity accounted for in 1999, respectively, 40.7% of the proceeds, in 1998 - 35%.

As for the profit from sales, it also increased. Due to changes in the volume and structure of products sold, it increased by 9803 rubles. Due to the change in the total cost of sales profit from sales decreased by 764328 rubles. Due to price changes, profit from sales increased by 773,043 rubles. In general, the profit from sales increased by 18518 rubles.

The average annual amount of productive capital increased by 55.8%, this was due to an increase in the amount of fixed and working capital.

Capital efficiency in 1999 increased by 18.6% compared to 1998.

Due to the change in the level of profitability, the capital efficiency decreased by 1.42 rubles. Under the influence of the turnover ratio, the return on equity increased by 1.256 rubles. Due to the change in capital productivity of fixed assets, the return on equity increased by 1,114 rubles. Due to the change in capital productivity of intangible assets, the return on equity increased by 0.035 rubles. In general, the absolute increase in the return on equity amounted to + 0.982 rubles.

The depreciation rate in the reporting year increased by 252.6%. This was due to a significant increase in the amount of depreciation of fixed assets.

Due to the increase in the wear rate, the service life decreased by 52.1% and amounted to 39.7%.

The labor resources of the enterprise are not used fully enough. On average, one worker worked 216 days instead of the 220 stipulated in the plan, and therefore the whole-day loss of working time amounted to 4 days per worker.

The wage fund increased by 721 rubles. This was influenced by the change in the monthly pay of one employee by 2.209 rubles. and by increasing the average headcount by 4 people.

The productivity of one employee increased in 1999 by 18045.5 rubles. and amounted to 34892.2 rubles.

The financial condition of the enterprise in 1999 deteriorated. Financial stability decreased by 17.1% compared to 1998. The company is insolvent, insolvent.

Less than the standard values and the structure of the balance sheet is recognized as unsatisfactory. The company will not be able to restore its solvency in 6 months.

2.2. Analysis of the results of production activities.

We will begin the analysis of the results of production activities by studying the dynamics of gross and marketable output, calculating the basic and chain rates of growth and growth using the formula (1.2.1) in clause 1.2.

According to the results of the calculations (see Appendix No. 7), the average annual growth rate will be 36%. The volume of commercial production increased by 241.3%.

Table 2.2.1

Dynamics of marketable products

Commercial products,	Rates of growth, %
Commercial products,	baseline	chain

For clarity, the dynamics of marketable products can be depicted graphically.

Rice. 2.2.1 Dynamics of marketable products

Next, we will analyze the implementation of the plan for the release of marketable products (Table 2.2.2). The calculations show that the volume of production was overfulfilled for all types of products by 61.5%, which amounted to 518292 rubles.

Table 2.2.2

Analysis of the implementation of the plan for the release of marketable products

Product	Production volume, rub.			Deviation from last year's plan	Deviation of the actual release
	last year	reporting year			from the planned	from the past
	last year	plan	fact
Folder
Folder for papers
Note paper (c)
Note paper (b)

Table 2.2.3

Assortment plan execution

Product	Commercial products. rub.		Implementation of a plan	Commercial products counted towards the fulfillment of the assortment plan, rub.
Product	plan	fact	Implementation of a plan
Folder
Folder for papers
Note paper (c)
Note paper (b)

By the method of the lowest percentage, the assortment plan was fulfilled by 137.9%. According to the method of the average percentage, the plan is 100% fulfilled. In terms of the specific percentage in the total list of product names for which the production plan was fulfilled, it also amounted to 100%.

Table 2.2.4

Initial data for factor analysis of production volume

Indicator	unit of measurement	Years	Deviations, ±
Indicator	unit of measurement		absolute, rub.	relative,
Production volume, (V)
Average headcount (P)
Working period ()
Average hourly output per employee ()
Average working day ( day)

Using the formula (1.2.4), we find the change in the volume of production due to the change in the average headcount:

V (P r-in) = 589635 (1.114 - 1) = 67218.4 rubles.

Using the formula (1.2.5), we calculate the change in the volume of production due to a decrease in the working period:

) = 589635. 1.114 (0.9953 - 1) = 3021.5 rubles.

Using the formula (1.2.6), we calculate the change in the volume of production due to the change in the average duration of the working day:

(day) = 589635. 1.114. 0.995 (1.0128 - 1) = 8496.3 rubles.

Using the formula (1.2.7), we calculate the change in the volume of production due to the change in the average hourly output per employee:

(h) = 589635. 1.114. 0.995. 1.013 (2.054 - 1) = 698468.3 rubles.

There is no grade at the analyzed enterprise. at the enterprise it is produced in only two types - gray and white. Generally, white paper is of higher quality and more aesthetically pleasing. Let's conventionally designate quality indicators: white paper - (B), gray paper - (C).

Table 2.2.5

Product quality analysis

Level of quality	Price	According to plan			In fact
Level of quality	Price	number,	in% to the total	sum,	number,	the bottom line	sum.

Let's find the average actual price:

Average planned price:

pl... = rub.

I issue item = or 101%.

The quality plan was fulfilled by 101%. Due to the improvement in quality, the volume of production increased by 246.6 rubles. (28.8 - 28.5). 822. Due to a decrease in the number of goods produced, the volume decreased by 16473 rubles. (822 - 1400). 28.5. in general, there was an expense in the amount of 16,265 rubles.

The rhythm was 99.95% of the plan.

Table 2.2.6

Initial data for the analysis of the rhythm of production

Quarter	Production output, pcs		% of plan completion
Quarter	according to plan	actually	% of plan completion

TO pv = 100 - 57,86 = 42,14

The uniformity of actually manufactured products is 42.14% of the planned one.

Table 2.2.7

Initial data for the analysis of sales proceeds

Let's graphically depict the structure of total revenue:

Rice. 2.2.2 Structure of total sales revenue

Table 2.2.8

Input data for factor analysis of revenue

Product	Price per unit, rub.	Quantity, pcs	Amount, rub.
Product
Folder
Folder for papers
Note paper (C)
Note paper (B)

Revenue is influenced by the price and quantity of products sold. Let us calculate their influence in two ways: according to the Paasche scheme and the Laspereis scheme:

The calculations show that the sales proceeds increased by 131%.

Table 2.2.9

Initial data for the analysis of profit from sales

Indicator	Years	Deviations,
Indicator		Deviations,
Sales proceeds, rub.

VAT level,%
Cost of goods sold, rubles
Cost level,%
Profit from sales, rub.
Profit from sales,%

Using the formula (1.2.16), we calculate the change in profit from sales due to an increase in sales proceeds:

Pr (BP) = (2293344 - 906854) rub.

Using the formula (1.2.17), we calculate how the profit from sales has changed due to an increase in the cost of goods sold:

Pr (Z) = (88? 48 - 92? 07). 22,933.44 = - 82,331.049 rubles.

Using the formula (1.2.18), we calculate the change in profit from sales due to changes in VAT:

Pr (VAT) = (6.788 - 5.135). 22,933.44 = 37,908.976 rubles.

In general, the profit from sales increased by 18,518 rubles.

Table 2.2.10

Analysis of the profitability of the enterprise

Indicator	Years	Deviations,
Indicator		Deviations,
Return on sales
Product profitability
Return on equity
Return on equity
Return on non-current assets
Return on working capital
Overall profitability

All calculations made in the analysis of profitability, see Appendix No. 9.

In the reporting year, the return on sales decreased by 1.9%. Due to the change in the amount of profit, the profitability of sales increased by 2.022%, and due to the change in proceeds from sales, it decreased by 3.9%.

Product profitability declined in 1999 by 2.3%. Due to the change in profit from sales, it increased by 2.292%. Due to the increase in the cost of goods sold, the profitability of the products decreased by 4.583%.

The return on equity increased by 0.06%. Due to the increase in the amount of the balance sheet profit, the return on equity increased by 0.0847%. Due to the change in the average annual amount of equity capital, its profitability decreased by 0.0245%.

The return on equity increased due to the change in profit from sales by 1.096%. Due to the change in the average annual amount of fixed capital, its profitability decreased by 0.1638%.

In general, the return on fixed assets decreased by 0.054%.

The return on fixed assets decreased by 0.005%. Due to the change in profit from sales, the return on working capital increased by 0.056%. Due to the change in the average annual amount of working capital, its profitability decreased by 0.061%.

The return on non-current assets increased by 0.126%. This was influenced by the change in the balance sheet profit and the average annual cost of non-current assets.

The overall profitability of the enterprise increased by 0.01%.

3. RESERVES AND WAYS TO IMPROVE RESULTS

PRODUCTION ACTIVITY OF PARUS LLC

3.1. Development of deterministic

factor model of production results

The reserves for increasing the amount of profit are determined for each type of marketable product. Their main sources are an increase in the volume of sales of products, a decrease in its cost price, an increase in the quality of marketable products, and its sales for more profitable markets sales, etc. (fig. 3.1.1).

Rice. 3.1.1. Flowchart for calculating reserves for increasing profit from sales

To determine the reserves for profit growth to increase the volume of sales, it is necessary to multiply the previously identified growth reserve for the volume of sales of products by the actual profit per unit of product of the corresponding type:

R Pvrp= P Prpi . (3.1.1)

The reserves for increasing profits by reducing the cost of commodity products and services are calculated as follows:

R P c = S [P C (V rn 1 + P V rn) ] . (3.1.2)

Improvement in the quality of marketable products is a significant reserve for profit growth. It is defined as follows: change specific gravity of each grade (condition) is multiplied by the selling price of the corresponding grade, the results are summed up and the resulting change in the average price is multiplied by the possible sales volume:

R P c = S (d i... p i) 100 (Vpp 1 i+ P V pn). (3.1.3)

The main sources of reserves for increasing the level of profitability of sales are an increase in the amount of profit from sales of products (R P) and a decrease in the cost of marketable products (R C). The following formula can be used to calculate reserves:

R R = R v- R 1 =, (3.1.4)

where Р R - profitability growth reserve;

R v - possible profitability;

R i- actual profitability;

And 1 - the actual amount of costs for products sold;

WITH vi- possible cost level i-th types of products, taking into account

identified reserves of reduction;

V рп v- the possible volume of sales of products, taking into account the identified

reserves of its growth.

Balance sheet profit depends on the following factors: sales proceeds, cost of goods sold, VAT, operating income (OD) and expenses (OR), non-operating income (IR) and expenses (INR), commercial expenses (KR).

Let's consider the influence of these factors on the balance sheet profit.

PB = PB 1 - PB 0

Pb 0 = VR 0 - C 0 - VAT 0 - KR 0 + OD 0 - OR 0 + IntD 0 - IntR 0;

Pb conv 1 = ВР 1 - С 0 - VAT 0 - КР 0 + ОД 0 - OR 0 + ВР 0 - ВР 0;

Pb conv 2 = ВР 1 - С 1 - VAT 0 - КР 0 + ОД 0 - ОР 0 + ВД 0 - ВР;

Pb conv 3 = ВР 1 - С 1 - VAT 1 - КР 0 + ОД 0 - ОР 0 + ВД 0 - ВР;

Pb conv 4 = ВР 1 - С 1 - VAT 1 - КР 1 + ОД 0 - OR 0 + ВД 0 - ВР 0;

Pb conv 5 = ВР 1 - С 1 - VAT 1 - КР 1 + ОД 1 - OR 0 + Int. 0 - Int. 0;

Pb conv 6 = ВР 1 - С 1 - VAT 1 - КР 1 + ОД 1 - OR 1 + Int. 0 - Int. 0;

Pb 1 = VR 1 - С 1 - VAT 1 - KR 1 + OD 1 - OR 1 + Int. 1 - Int. 1;

PB (VR) = PB conv 1 - PB 0;

PB (S) = PB conv 2 - PB conv 1 ;

PB (VAT) = PB conv 3 - PB conv 2 ;

PB (KR) = PB conv 4 - PB conv 3 ;

PB (OD) = PB conv 5 - PB conv 4 ;

PB (OR) = PB conv 6 - PB conv 5 ;

PB (VND) = PB conv 7 - PB conv 6 ;

PB (VNR) = PB conv PB 1 - PB conv 7 ;

V Lately of great interest is the method of profit analysis, which is based on dividing production and sales costs into variable and fixed and the category of marginal income. This technique is widely used in countries with developed market relations.

Marginal income can be defined as the difference between revenue from product sales and variable costs:

Дм = ВР - Рп, (3.1.5)

where Dm is the marginal income;

Вр - sales proceeds;

Рп - variable costs.

Break even

sales volume

Variables

Permanent

500 1000 X, pcs

Rice. 3.1.2. Dependence between profit, sales volume

products and their cost.

According to the schedule, it is possible to establish at what volume of sales of products the enterprise will make a profit, and at what it will not. With it, you can determine the point. In which the costs will be equal to the proceeds from the sale of products. She got the name of the point break-even sales volume , or the threshold of profitability, below which production will be unprofitable.

On the graph, the point is located at the level of 50% of the possible sales volume. If the order packages of a company are more than 50% of its production capacity, it (the company) will make a profit. Otherwise, if the package of orders is less than 50%, then the company will be unprofitable and go bankrupt.

The difference between actual and break-even sales is a safe zone.

To calculate the point of critical sales volume in monetary terms, we apply the following formula:

where Н - fixed costs.

If we replace the maximum sales volume in monetary terms BP with the corresponding sales volume in natural units K, then the break-even sales volume in natural units can be calculated:

3.2. Calculation of improvement reserves

production activities of LLC "Parus"

Table 3.2.1

Initial data for factor analysis of balance sheet profit

Indicator	Sum	Deviation,
Indicator		Deviation,
Revenues from sales
Cost price
Business expenses
Operating income
Non-operating income
Non-operating expenses
Balance sheet profit

PB 0 = 906854 - 802404 - 63246 + 6 - 11098 - 2617 = 27495 rubles.

Pb conv 1 = 2293344 - 802404 -63246 + 6 - 11098 - 2517 = RUB 1413985

Pb conv 2 = 2293344 - 2111534 - 63246 + 6 - 11098 - 2617 = 104,855 rubles.

Pb conv 3 = 2293344 - 2111534 - 122088 + 6 - 11098 - 2617 = 150868 rubles.

Pb conv 4 = 2293344 - 2111534 - 122088 + 20301 - 11098 - 2617 = 217176 rubles.

Pb conv 5 = 2293344 - 2111534 - 122088 + 20301 - 7300 - 2617 = 287282 rubles.

PB 1 = 2293344 - 2111534 - 122088 + 20301 - 7300 - 21919 = 50804 rubles.

PB = 50804 - 27495 rubles.

In the reporting year, the balance sheet profit increased by 23309 rubles.

Let's calculate the influence of factors on this change:

1. Proceeds from sales:

PB (VR) = 1413985 - 27495 = 1386490 rubles.

2. Cost of products sold:

PB (C) = 104855 - 1413985 = -1309130 rubles.

3. Selling expenses:

PB (KR) = 150868 - 104855 = 46,013 rubles.

4. Operating income:

PB (OR) = 287282 - 217176 = 70106 rubles.

5. Non-operating expenses:

PB (VNR) = 50804 - 287282 = -236478 rubles.

PB = 1386490 - 1309130 + 46013 + 66308 + 70106 - 236478 = 23309 rubles.

To increase the profit of the enterprise, it is necessary to use reserves. The reserves for increasing profits are: an increase in sales volume, price increases, a decrease in the cost of marketable products, sales in more optimal terms.

In the analyzed enterprise, three reserves can be used:

1. Increase in production output. most in demand;

2. Rationalization of the use of fixed assets;

3. Saving resources.

Binders are in the greatest demand at the Parus LLC enterprise. Let's calculate the reserve obtained with an increase in the volume of their output.

In the reporting year, 119350 binders were produced. The cost of one binder is 1.09 rubles, for all - 130,091.5 rubles. The cost of one binder includes 0.65 rubles. are variable costs, 0.44 rubles. - fixed costs. The total cost of products sold throughout the enterprise is 2,111,534 rubles.

If we increase the production of binders by 10,000 pieces, the following changes will occur:

1. Variable costs will increase:

0.65. 10000 = 6500 rub.

2. The cost of goods sold will increase by 6,500 rubles.

The proceeds of the enterprise as a whole - 2,293,344 rubles. The price of one binder was 1.5 rubles.

Due to the increase in the production of binders, the proceeds from sales will increase and amount to 2,308,344 rubles. [(2293344 + (10000. 1.5)].

Profit from sales in the reporting year amounted to 59,722 rubles. And in the forecast period it will amount to 190310 rubles. (2,308,344 - 2,180,034 rubles).

For rational use fixed assets of LLC "Parus" need to sell an unexploited machine. Its residual value is 36,000 rubles. without VAT. The initial cost was 40,000 rubles. without VAT. Selling this machine will reduce depreciation costs:

40,000. 6% = 2400 rubles.

The depreciation rate is 6% per year.

Also in this case, you can reduce the property tax:

40,000. 2% = RUB 800

Due to the sale of this machine, savings of 3,200 rubles will occur. (2400 + 800). The proceeds from sales will amount to 2,344,344 rubles. (2308344 + 36000).

Lights are on in all divisions and empty premises at the Parus LLC enterprise. In general, the daily excess consumption of electricity in hours is approximately 1.1 hours. This amounts to 237.6 hours per year (1.1. 216). The savings, according to the current tariff, will be:

237.8. 1.5 = 346.7 rubles.

The cost of production will decrease and amount to:

2118034 - 3200 - 356.7 = 2114477.3 rubles.

Table 3.2.2

The main indicators of the enterprise

Indicator	Reporting year	Forecast year	Deviations,
Sales proceeds, rub.
Cost of product sales, rubles
Cost level,%
Selling expenses, rub.
Profit from sales, rub.

Let's calculate the break-even sales volume in the reporting period.

1. Calculation of the critical sales volume in the reporting year:

Dm = 223344 - 1366160 = 927 184 rubles;

T = 202539 (927184: 2293344) = 501334 rubles.

T = 759786. 202539: 927184 = 165971 pcs.

2. Calculation of the critical sales volume in the forecast period:

Dm 1 = 2344344 - 13712660 = 971684 rubles.

T 1 = 202539 (971684: 2344344) = 489225 rubles.

T 1 = 769786. 202539: 971684 = 160455 pcs.

Y, rub total

2344344 general

160455 165971 759786 769786 X, pcs

Rice. 3.2.1 Determining the break-even point

As seen from Fig. 1, during the reporting period it would be necessary to sell products in the amount of 501334 rubles to cover the costs. With such a revenue, the profitability is zero. Actual revenue amounted to 2,293,344 rubles, which is higher than the threshold by 1,792,010 rubles, or 357%. This is the reserve of financial stability. In the forecast period, the financial stability margin increased.

The increase in the stock of financial stability by 22% confirms the feasibility of the measures taken.

The efficiency of the enterprise is characterized by various indicators of profitability, which more fully than profit, reflect the final results of management, because their value shows the ratio of the effect to the available or used resources. The indicators can be calculated based on the balance sheet profit, profit from sales and net production.

When evaluating effectiveness, special attention is paid to two methods:

Regressive;

Expensive.

1.E = VR FR = VR: (OF + OBF + Z + FOT),

where Ф - functioning resources,

OF - the average annual cost of fixed assets,

OBF - the average annual value of working capital,

З - reserves, from F.1,

Payroll - wage fund

Eph = 2293344: (314729.5 + 501121.5 + 322542 + 75312) = 2.889 or 288.9%

As a result of the innovations, the efficiency will increase and amount to:

Eprog. + 2344344: (278729.5 + 501121.5 + 322542 + 75312) = 2.991 or 299.1%

The projected efficiency exceeded the reported one by 10.1 percentage points, which is a favorable change in the available resources.

2. E = Pr S. 100,

Eph = 59722 2111534. 100 = 2.8%

Eprog. = 107779 2114477. 100 = 5.1%

The increase in profit and cost led to an increase in efficiency by 2.3 percentage points (5.1 - 2.8).

Thus, the proposed measures will increase the efficiency of the enterprise.

When analyzing the results of production activities, the main reserves for their improvement were identified:

Þ increase in production volumes;

Þ selling unnecessary equipment;

Þ saving resources.

Based on the above analysis, the company was asked to take a number of measures to improve performance.

By increasing the output of binders by 10,000 pcs. profit from sales will increase from 59,722 rubles. up to RUB 190 310

By selling an unnecessary machine tool, depreciation costs will be reduced (2,400 rubles), and property tax (800 rubles) can also be reduced.

Due to energy savings, the cost of production will decrease by 356.7 rubles.

In general, due to the proposed measures, the proceeds from sales will increase from 2,293,344 rubles. up to RUB 2 344 344 The cost of goods sold will increase by 2943 rubles. (2114477 - 2111534). Profit from sales will increase by 48,057 rubles. and will amount to 107,779 rubles.

Product output, sales proceeds and profits are the end results of production activities.

To analyze the results of production activities and identify reserves for their improvement, a specific object was chosen - LLC "Parus" - an enterprise that produces paper and white products.

Production costs in 1999 amounted to 2,111,534 rubles, and costs for 1 rubles. marketable products - 0.73 rubles.

As a result of the analysis, the most important species products, reserves for improving the results of production activities were identified and the effect of the implementation of specific measures was calculated.

The result of these measures was an increase in proceeds from sales from 2,293,344 rubles. up to RUB 2 344 344 and a decrease in the cost of production by 2 percentage points (92 - 90), as well as a profit from sales in the amount of 107,779 rubles. (in 1999 Pr = 59,722 rubles).

Changes in the main economic indicators will lead to an increase in the financial stability margin by 22%, as well as to an increase in various types of profitability, and therefore, will confirm the feasibility of implementing the proposed measures and their effectiveness.

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Indicator

Amount, rub.

Deviations, ±

Structure,%

Indicator

absolute, rub.

relative,

Production proceeds

Trade revenue