How to fill out a report on undergraduate practice. Preparing a report on pre-diploma practice: gost, rules and requirements

The advantage of undergraduate practice is that the student at this stage receives a full-fledged work experience, which will be useful to him in future activities. Most often, a student tries to do an internship at the enterprise that will later become his place of work. Practice is both completion of university studies and passing probationary period simultaneously.

That is why many students try to establish themselves as best as possible during their undergraduate internship. It is worth noting that the complexity arises precisely when combining work with study, therefore at this stage it is important to determine the priority areas of development and distribute your forces rationally.

As a rule, the goal of students during their undergraduate practice is to secure a given job in the future or to get an excellent reference for a recruiting agency.

Among other things, many students, during their undergraduate practice, manage to write part of their thesis and earn positive reviews for its defense.

At this stage, many educational institutions allow the student to choose for himself the supervisor of the pre-diploma practice and the topic of the future thesis independently, based on his preferences.

Undergraduate practice combines many goals and objectives. Among them:

• Preparation for research and writing a thesis project;
• Selection and study of materials and the development of information for writing and analyzing the diploma project;
• Getting the skill to participate in various production activities;
• Acquaintance with the production and organizational activities of the enterprise, preparation for the performance of direct work duties.

During the undergraduate practice, the student must finally choose and approve with the supervisor the topic and purpose of the diploma project, select the necessary materials, set goals for himself, develop a plan to achieve these goals and agree with the curator.

The student's undergraduate practice and the implementation of the plan are supervised by two managers - from the educational institution and from the enterprise. The supervisor of the educational institution must provide the student with all the necessary forms and samples, as well as a form for filling out the practice diary.

Writing a report is the final step before writing a thesis.

It should be noted that without a formulated and approved topic of the diploma project, the student will not be allowed to defend the report on undergraduate practice.

The leader should help the student in every possible way, provide him with analytical materials and assist in the development of the diploma project plan.

Achievement of goals and solution of assigned tasks is carried out in the following ways:

• Monitoring the production process;
• Study of documents and regulations of the enterprise;
• Listening to lectures and excursions by experienced specialists;
• Conducting consultations with curators, experienced employees of the enterprise;
• Participation in the production process.

In the report on undergraduate practice, it is necessary to indicate which ones you were able to identify harmful parties production and make proposals for their elimination.

The duration of the undergraduate practice is about seven weeks. The internship curator from the university draws up an individual calendar plan for the student's visits to practical classes and approves it with his signature.

The responsibilities of the student during the internship are determined depending on the topic of the thesis and the specialty of training.

Report on undergraduate practice

To receive a high mark for passing the pre-diploma practice, as well as in order to get admission to the defense of the thesis, it is necessary to draw up a report on the pre-diploma practice competently, meaningfully and according to the rules.

The report should include:

• general information about the company;
• a description of the organizational structure of the enterprise and the work schedule of employees;
• own conclusions and recommendations for improving the organization's production process;
• applications - drawings, analytical tables, statistical data, documents and regulations that were collected.

First, the report is submitted to the head, who signs it. There must also be the signature of the curator from the organization and the seal of the company. After checking the report, the student is admitted to the defense.

Structure of the report on undergraduate practice

Unlike many other documents, which allow small errors, the report on undergraduate practice should be executed in such a way that not the slightest flaw is found. Everything should be arranged in accordance with all the rules.

The structure of the report on undergraduate practice looks like this:

• An introduction, which should highlight the following points: the relevance of the topic, the purpose and objectives of the study, the name of your position, the name of the institution, as well as various documents and regulations used in the work;
• The main part of the work is a section in which the type of activity of the enterprise is prescribed, its organizational structure is described, an analysis of all factors affecting organizational activities(personnel, politics, customers, suppliers, ecology, partners). In addition, you need to independently analyze the financial condition of the enterprise;
• Conclusion - a section in which you need to summarize and draw appropriate conclusions. The conclusion should answer the questions and solve the problems that were formulated in the introduction. It is necessary to assess to what extent the goals were achieved, what skills were acquired and what other useful species activities to master. The conclusion cannot be complete without the recommendations that the student gives to improve the production process;
• The list of used literature is a section that is drawn up according to this rule: first, all documents and regulations are registered, then - books, textbooks and magazines, followed by Internet resources;
• Applications are enterprise documents, statistics, and analytical calculations that you used to conduct your research.

In addition to all this, the report on undergraduate practice must necessarily contain:

• Annotation is a short description of the content of your report;
• Diary of undergraduate practice;
• Feedback on your work at the enterprise.

Each educational institution has the right to set its own requirements for writing a report on pre-diploma practice, therefore the main sources of rules for registration are manuals that the curator must issue.

Here are the text formatting requirements for your report:

• The sheet format should be A4, font 14;
• Alignment of the entire report should be done in width;
• There should be no indents or spacing after the paragraph;
• The interval of the document is one and a half, not otherwise;
• Pages are numbered in order of sequence, starting from the first sheet;
• Sections must also be numbered in the order of their turn, with the exception of appendices: they are not numbered;
• The title of a topic or section is written without punctuation marks at the end. It is also unacceptable to hyphenate words;
• When moving to a new section, you need to skip one blank line;
• All listings of the report should be done using numbered and bulleted lists;
• Page numbering is obligatory end-to-end, and all numbers are Arabic;
• The title page should not be numbered, but it is understood that it is the first;
• All sections should start on a new sheet;
• Abbreviations in the report should be self-explanatory. If the accepted abbreviation does not exist, it must be deciphered;
• The text of the report should be written in a scientific or business style;
• Different names and terms cannot be used to explain the same concept;
• If words can be abbreviated according to the rules (mm, g, kg), then they cannot be abbreviated in their own way;
• The name of the table is written at the top left of the table. It is possible to write the title in the middle. For example: "Table 1 - title";
• Each table should be explained with a link from the text;
• Table cells cannot be indented;
• After finishing the table, you need to step back one line before starting a new text;
• The title page should contain the following information: the name of the educational institution, department and specialty, topic name, city, year of writing, surname and name of the leader and trainee.

Diary on undergraduate practice

The Practice Diary is a document containing detailed description daily actions of the student during the practice, his achievements and participation in activities. Most likely, for undergraduate practice, the curator will give out a diary form, which will need to be filled out.

In the standard diary of pre-diploma practice, the date is written, and opposite it - the student's task for that date, the progress of solving this problem, as well as the conclusions drawn by him.

A practice diary is not just student-written notes. It is certified by the signature of the head, as well as the seal of the company as an official document. Without a practice diary, the student will not be allowed to defend the report, and, accordingly, to write the thesis.

If the student has not attended the practice, then in order to fill out the practice diary, you will need to show imagination and add the missing points yourself.

In addition to the practice diary, the student's description, written by the curator, must be attached to the defense report.

Characteristics of the trainee to the report on undergraduate practice

The student's characteristic is an important document, which is certified by the signature of the curator, the seal of the company and checked when defending the report on industrial practice.

The quality of a characteristic depends on many factors:

• Attendance of the internship by the student;
• Degree of interest in the topic of practice;
• Participation in organizational events;
• Carrying out their immediate duties;
• Ability to learn and master new skills.

The student's characteristics will depend on how high these indicators are.

Features and difficulties of drawing up a report on undergraduate practice

In addition to the fact that it is very difficult to compose and write a report, there are a number of requirements that a student must successfully fulfill in order to get admission to defend the report and write a thesis:

• The uniqueness of the report on undergraduate practice should be very high, and this implies the student's ability to formulate his thoughts and proposals in his own words in a scientific style;
• The materials for compiling such a report, as a rule, are not widely available, so you have to work to find them;
• Pre-graduate practice supervisors are very sensitive to student attendance, so they are unlikely to make concessions if the student has poorly attended or did not attend the practice at all. This is due to the fact that the reputation of the enterprise is important to them, and a student with a good characterization and a bad thesis can cast a shadow on the professionalism of the organization's employees;
• The slightest deviation from the norms and rules entails the rejection of the report, and a bad characterization of the curator - inadmissibility to the delivery of the thesis.

Thus, it is desirable to undergo a pre-diploma practice with dignity, showing your best sides and identifying yourself as a potentially promising employee.

It is quite difficult to write a report on undergraduate practice. It will take a lot of strength and patience. If you do not feel confident and able to successfully write a report, then it is better to entrust this business to professionals, as this guarantees high quality work.

Updated: February 15, 2019 by the author: Scientific Articles.Ru

MINISTRY OF EDUCATION AND SCIENCE OF UKRAINE

NATIONAL METALLURGICAL ACADEMY OF UKRAINE

REPORT

FOR PRE-DEGREE PRACTICE

For example activities of a private entrepreneur Petrenko F.V. in the trade pavilion "Borisfen"

Completed: Art. gr. EK-98-4V Dybner. M. F.

Checked by: Yarmolenko. L. I.

Dnepropetrovsk

Introduction	3
1.	a common part
1.1.	Characteristics of the enterprise	5
1.2.	Analysis of the existing enterprise management system	8
2.	Special part
2.1.	The economic essence of the task of accounting and analysis of orders for goods	11
2.2.	Analysis of methods and algorithms for solving the problem of accounting and analysis of orders for goods	13
2.3.	Analysis of the information system for solving the problem of accounting and analysis of orders for goods	14
3.	Occupational health and safety	18
4.	Security environment	21
Conclusion	22
Literature	23
Applications	-

Introduction

Currently, the development of the economy and the country as a whole is a very important aspect of the functioning of entrepreneurial activity. Also important is the development of small and medium-sized businesses. The current economic conditions in which entrepreneurs start or continue to work are very cruel and require constant changes. That's why, fast development market relations significantly increases the responsibility and independence of entrepreneurs in choosing management decisions regarding ensuring the efficiency of financial activities, settlement transactions with counterparties, when much attention is paid to relationships with suppliers and contractors, buyers and customers, with various debtors and creditors.

Management and control over any enterprise, or an individual and his property, require constant updating of information about the ongoing business processes, their volume, the availability of material and financial resources, their use, and financial performance. 2002 - introduced changes to the legal framework, which entailed changes in taxation. Therefore, it is important to have information about such indicators as the time of orders and the missing quantity of goods, the quality of the products provided by suppliers, etc. in order to be in control of the situation and take the necessary measures in a timely manner to solve the problems of orders for finished products.

Therefore, the theme of the thesis project sounds like this: "Development automated system on the accounting and analysis of orders for goods "on the example of the activities of a private entrepreneur FV Petrenko.

The purpose of the undergraduate practice is to study all aspects of entrepreneurial activity, the possibilities of information processing, the study of technical means that are used to process information, etc. Taking into account the set goal in the undergraduate practice, it is necessary to perform the following tasks: to reveal the economic and informational essence of the assignment; explore methods and algorithms for solving this problem; analyze information flows and the state of the technological solution to the problem of accounting and analysis of orders for goods; identify "bottlenecks" and make a conclusion on the technology of solving the problem.

The object of the research is the accounting and analysis of orders for goods, data processing and control over their passage.

The sources of information for the study are: applications for ordered goods; contracts with suppliers; other information.

1 General part.

1.1. Characteristics of the enterprise

Private entrepreneur Petrenko. F.V. is a subject of entrepreneurial activity and acts on the basis of certificate No. 13372032 on state registration of subjects of entrepreneurial activity dated October 27, 1993, carries out its activities in accordance with the Constitution of Ukraine, the Civil and Economic Codes of Ukraine, the laws of Ukraine "On entrepreneurship", "On enterprises in Ukraine "," On property "and other regulations.

A private entrepreneur is also an individual and in order to carry out his activities, he submits the following documents to the registration authority:

Registration card, which is at the same time an application for state registration;

Two photos;

A copy of the certificate of inclusion in the State Register of individuals - payers of taxes and other obligatory payments;

A document confirming the payment of the state registration fee.

The main activity of an entrepreneur is to carry out retail trade of food products, tobacco and alcoholic beverages, on the basis of registration of permitting licenses with the State Tax Administration of Ukraine in order to make a profit. Active work is underway with suppliers of products, orders for goods are constantly being formed for their further purchase and sale.

The norm on the right of everyone to entrepreneurial activity, not prohibited by law, is proclaimed in article 42 of the Constitution of Ukraine. The criteria for classifying activities as entrepreneurial are defined by Article 1 of the Law of Ukraine "On Entrepreneurship" dated February 7, 1991, No. 698-12 (with amendments and additions). At present, the one who still believes that the only type of activity of private entrepreneurs is mistaken is retail on the market. Today, entrepreneurs in terms of the volume of business transactions and financial turnover keep pace with many enterprises and organizations.

In order for an activity to be considered entrepreneurial, it must be:

Self-reliant;

Proactive;

Systematic;

Activities at your own risk;

Activities for the production of products, the performance of work, the provision of services and the engagement in trade;

Activities for the purpose of making a profit.

After receiving the registration certificate, the applicant acquires the right to carry out entrepreneurial activities without creating a legal entity. Individual that carries out entrepreneurial activities as the owner of the results of its activities, is liable for the obligations assumed as a result of such activities with all of its property, which, in accordance with the law, can be levied at the request of creditors.

If a private entrepreneur conducts his business on a serious basis, has business partners, works on a permanent basis, he must comply with the requirements of the current legislation. This means that a private entrepreneur who is a VAT payer must have his own stamp. This is stated in the Instructions on the procedure for issuing permits for the execution of applications for the manufacture of seals and stamps, approved by order of the Ministry of Internal Affairs of Ukraine No. 643 dated 18.10.93 with amendments and additions. Therefore, private entrepreneur Petrenko F.V. has his own seal and stamp, the seal contains a 10-digit identification number, which is also his individual tax number for the VAT payer.

Currently, cash transactions are regulated by the Procedure for conducting cash transactions in national currency in Ukraine, approved by the Resolution of the Board of the National Bank of Ukraine as amended by the Resolution of the Board of the National Bank of 13.10.97 No. 334, taking into account changes and additions, and its provisions are mandatory. This fully applies to entrepreneurs. They must have a checking account with a bank and are also required to keep their funds with the bank. All cash payments individual entrepreneurs between themselves and enterprises, as well as with citizens, are made both at the expense of funds received at the bank's cash desk, and at the expense of proceeds received from the sale of goods, in the absence of debts to the budget.

The entrepreneur operates in order to meet the demand for food, alcoholic beverages and tobacco products on a profit-based basis. For eleven years, the entrepreneur has been successfully introducing his activities on the market. And from this it follows that:

Coverage of material costs;

The cost of paying for work;

Interest payments on bank loans;

Introducing taxes and other payments provided for by the legislation of Ukraine to the budget.

The procedure for distributing net profit and covering losses is determined by the entrepreneur

1.2 Analysis of the existing enterprise management system

The work collective is a community of people organized for joint labor activities, having common goals, a community of interests, and the presence of a management organization. The main features of the work collective: the unity of the goal and the means of achieving it, communication for a relatively long time, joint socially useful activities associated with the division of labor cooperation and personnel qualifications, a clear organized structure of functions, spiritual and emotional impact, since possesses the property of great dynamism.

The selection of personnel is carried out in the following stages: the organization and composition of the labor collective, the unification of the collective within one organization, the selection of personnel (advertising, announcements), the reception, placement of personnel in accordance with their characteristics, ensuring the relationship of personnel activities, determining the rules of the life of the personnel.

At this enterprise, the composition of the personnel is determined depending on the scope of work and functions required to carry out these works, i.e. the staffing table includes: the head of the company, an accountant, an assistant accountant, four salespeople, a forwarder, two security guards.

An employment contract is carried out between an individual and a worker, which specifies the responsibilities of the parties. An individual, for his part, is obliged to provide safe and harmless working conditions to fulfill the obligations assumed by the worker, to equip workplace in accordance with the rules of regulatory enactments on labor protection, provide the necessary equipment, work clothes, as well as other social guarantees. They include social and health insurance and social security in accordance with current legislation (Article 9 of the Law of Ukraine "On Entrepreneurship"). And, the employee, for his part, must comply with all safety rules at the workplace, fire safety, carry out their work in accordance with the schedule of working hours. The work schedule is determined from 8 to 17 hours, a break from 12 to 13 hours.

These documents are coordinated with the chief accountant and approved by the director. Changes in the number of staff are made by order of the director.

Salary is calculated in accordance with the payroll, and is also an integral part of the employment contract, which indicates the amount wages.

Thus, citizens who have concluded an employment contract with a private entrepreneur receive an identification code and are kept work books... The length of service of an employee who is employed by a private entrepreneur is calculated on the basis of a certificate from the Pension Fund on payment of insurance fees. Such a certificate is submitted to the authorities social protection population or recalculation of pensions.

Bulletin

payroll for January 2004 (example)

The total amount is 300 UAH.

Director: Petrenko F.V.

The structural divisions of a private entrepreneur are shown in the diagram.

Let us consider in more detail the functions of individual employees of a private entrepreneur.

Director - performs the functions of a leader, gives orders, solves all organizational issues, exercises control over their passage.

Chief accountant - keeps the "Book of income and expenses of an entrepreneur", works with suppliers, studying contracts for the supply of food, alcoholic beverages and tobacco products, maintains a "Book of purchase of goods", "Book of sale of goods", fills out declarations of income and taxes value added, "Book of accounting of settlement transactions" (settlement and cash receipts).

Accountant Assistant - prepares reports to the Pension Fund, the Employment Center, the labor protection fund from industrial accidents, as well as complete list reports submitted to the tax office.

Sellers - sell food products, including alcoholic beverages and tobacco products, comply with all the rules of the sanitary and epidemiological station in accordance with the requirements.

Forwarder - makes trips to the legal addresses of suppliers, takes samples model contracts, product names and quality certificates and submits to the director for approval.

Security guards - perform security functions in accordance with the instructions, keep order in the retail premises.

Diagram of the structural unit by management

2 Special part

2.1 The economic essence of the task of accounting and analysis of orders for goods.

The economic essence of the task is to reflect the fulfillment of obligations for the supply of products according to orders from suppliers to customers.

List of tasks to be solved:

Planning of orders for products;

Accounting for the fulfillment of orders as a whole by the volume of deliveries, indicating time, quality, detailed nomenclature (what, how much, to whom), deviations from the planned delivery schedule. Here, the search problem of operational control on orders is ultimately solved, incl. on separate orders.

The purpose of solving problems is to provide personnel with information about the availability of orders, the status of their implementation. The goal is realized by organizing information processing and solving tasks for received orders and actual shipment for these goods. The ordered products are supplied by suppliers under delivery contracts.

This entrepreneur Petrenko F.V. concludes contracts with suppliers, which determine: the subject of the contract, terms, conditions and procedure for the delivery of goods, assortment, requirements for the quality and completeness of goods, price, settlement procedure, the amount of the contract (but not always), terms of delivery, procedure for accepting goods, responsibility parties, final provisions, additional conditions and the legal addresses of the parties. ... In particular, suppliers are enterprises or private entrepreneurs such as: suppliers of bakery products (Novomoskovsk), suppliers of alcoholic beverages, low-alcohol and non-alcoholic beverages, tobacco products, as well as suppliers of various food products, etc.

The composition and promotion of documents in any activity, as well as document flow, reflect the state of the movement of flows of inventory. For example, sales documents upon receipts to trade pavilions (purchase). Documents and transactions with them are unambiguous for all entrepreneurs, standardized in form and content, there are only some differences in the forms of presentation and information processing technology associated with the specifics of the activities of each entrepreneur.

Today, the problem of automating manual labor is extremely important. Therefore, for a modern entrepreneur, work without a computer is simply impossible, since the absence of such an information processing system will entail huge expenditures of working time, and the processing process itself will take a long time, while with the help of an automated system this can be done much faster and more efficiently. This follows from the fact that in this retail space, the documentation is practically carried out manually, which makes the work very difficult.

Initial information comes from customers in the form of orders, contracts, agreements with specifications for the required products attached.

The question of the need to acquire this or that property for the implementation of entrepreneurial activity is decided by a private entrepreneur. At the same time, only expenses directly related to the receipt of income are included in the composition of costs. Private entrepreneurs, the volume of taxable transactions for the sale of goods of which during any period of the last twelve calendar months exceeded 1200 tax-free minimum incomes of citizens (UAH 20400). Costs are taken into account in two ways: either they are documented, or the rate changes. You cannot combine these options in one reporting period. An unequivocal answer is given by the State Tax Administration of Ukraine. If the costs of a private entrepreneur are accounted for at the rate, then the net income for calculating contributions to the Pension Fund of Ukraine must be determined as the difference between gross income and the amount of costs calculated at the rate of gross income. That is, you can use the formula:

Taxable Income = Gross Income-Pension Fund Tax-Cost

Let us remind once again that the costs include all the expenses of the entrepreneur associated with making a profit. Such as:

Labor costs;

The cost of purchasing technical equipment - EKKA, computers, printer, freezers, air conditioners, etc.

Electricity bills, etc.

2.2 Analysis of methods and algorithms for solving the problem of accounting and analysis of orders for goods.

The statement of the task is a characteristic of the organizational and economic essence of the task, its relationship with other tasks.

The organizational essence of a task is a way of organizing the solution to a task. It indicates: the goal of solving the problem, for which department it is intended, the user and for what purposes the output information is used; source of initial information and methods of its preparation and transmission; place, frequency and time of the decision. If the statement of several tasks is given, then first a list of these tasks is given in tabular form. Then the statement of each problem is stated.

The goal of solving the problem is to create a program to facilitate the work on ordering goods. This program will significantly reduce the cost of manual labor, reduce the time spent on routine, many times repetitive operations, reduce economic costs and increase overall efficiency. Orders for goods are formed according to the remains of products that are in stock - this is a very time-consuming work that can be facilitated by automating the necessary calculations. To do this, let us consider in more detail the scheme of settlements with suppliers in order to have an idea of ​​the task at hand, since settlements with suppliers are an integral part of standard contracts, and, consequently, orders for goods under them.

Settlements with suppliers for the delivered goods are made in cash at the cash desk and by bank transfer by transferring funds to the Supplier's current account within seven banking days from the date of delivery, or by prepayment. Payments for the goods are made upon delivery, the container must be returned or paid immediately. The goods must be delivered to the buyer within two days from the receipt of the order. Basically, settlements are made in cash, because the amount of deliveries is not very large and this bothers many suppliers. The next order for the goods must be formed, in the absence of debts to the supplier, because the order will not be accepted and will not be delivered, which will entail a failure in the trading activities of the entrepreneur.

From this situation, it is possible to form a set of documents for our task. That is, in the next paragraph, we will consider the composition of incoming and outgoing documents, their relationship and turnover.

2.3 Analysis of the problem solving information system

An automated workstation is organized for the chief accountant of an entrepreneur, since he conducts the main work with suppliers under concluded contracts, forms orders for goods according to the balances available in the trade pavilion.

V this moment the composition of the output and source documents is determined. Requirements for documents in terms of form and content, methods of preparation and presentation are developed, the composition and purpose of reference books and coding systems are determined, and masks of source, reference and output documents are developed, the relationship of their details and methods of forming indicators of output documents is determined, then a logical model of information interconnections and a catalog of requirements is supplemented. Based on the materials of the study of the object, we draw up a diagram of traffic information flows individual documents(by tasks), later combining them into a model of information flows for complexes of interrelated tasks. We determine the sources of information, users, the procedure for using information, operations with data. We formulate the functional purpose of the system and simulate the workflow. We determine the composition of the tasks of the information system.

List and characteristics of output information

List and characteristics of initial information

The documents are attached in the annexes.

The output information is presented as a kind of documents, frames on the monitor and files. It should contain: order for goods, specification. The order must contain:

-Order number;

The name of the consumer and supplier;

Consumer details (postal address, transport address, general details);

Input information should contain:

Shipment order with actual data;

Product invoices;

The invoice issued for payment;

Quality certificates.

Any of the source documents must reflect the date and invoices. Each source document must be described in terms of the methods of preparation and its formation, methods of controlling the content and volumes of processed information. On days off, the information is characterized by the composition of the content of the methods of issuance or methods of presentation, the form of documents (standard), time, frequency. Files of source documents of orders and, accordingly, accumulative files and output files after information processing are in constant motion, that is, the information in them is periodically changed due to:

The onset of new orders;

Changes to orders that have come.

Arrays of consumer orders are being formed. The following are formed in the database: an array of orders containing the customer's details, an array of specifications. An example of placing an array of orders.

Array of orders

"Cap of orders"

Requisites

1.order number;

2.Date (...);

3.Name of the consumer (full);

4. Name of the consumer (abbreviated);

5. Postal code;

6.Transportation details;

7. Type of product.

BOM array

Requisites

1.order number;

2.No specification;

3. order change number;

4. type of product;

5. position number;

6. product name;

7.brand, type, GOST or TU;

8. [Dimensions];

9.packaging, marking;

10.number [year, quarter, month];

11. product name;

12. requisites (clauses 7-10)

In the requisite of the specification array, the quantity is detailed by months of the year, while it is advisable in the same structure to have a free quantity for each month of the year to enter data on the actual receipt of the goods.

This structure of order headers and requisites arrays for each position, order specifications allows solving the problems of accounting, control and analysis of the performance of consumer deliveries, planning deliveries taking into account the current state, generating payment documents and accounting and controlling payment for products.

Rice. 1.1 Scheme of document flow for accounting and analysis of orders for goods.

3 Occupational health and safety

Labor protection is a social and technical science that identifies and studies all kinds of hazards and occupational hazards, and also develops methods to prevent or mitigate them in order to eliminate them. The main task of organizing labor protection and safety measures is reduced to the prevention of accidents, diseases, injuries, etc. The main purpose of health and safety is to prevent the occurrence of these dangers.

Potential hazards at factories and other workplaces: injuries, occupational diseases, general diseases. The main reasons affecting injuries and diseases: technical reasons associated with a malfunction of technical means, including lack of equipment grounding, work without safety devices, ignorance or violation of safety rules, unexpected equipment shutdown, lack of main outputs.

In this retail space, an automatic fire alarm with the necessary fire detectors in accordance with the contract No. 4 dated 12.01.2004 between the private entrepreneur Petrenko F.V. and the State Fire Supervision of the Magdalinovsky District on the examination of the fire safety of facilities. In the means for extinguishing the fire there are carbon dioxide fire extinguishers. Protective solid glass was installed on the lamps and lamps, the electrical network was tested for insulation resistance, instructions on fire safety measures were developed and posted in a conspicuous place.

An electrical ground loop has been installed, which has the following design. An iron strip is fixed along the wall of the room where the technical means are located, to which technical means, including computers, are connected through a socket (third contact). The strip is brought out to the outside of the building and is lowered along the wall into the ground, where the corners are welded to it. The dimensions of the strip, corners, their number and grounding depth are selected on the basis that the total resistance of the grounding device should not be more than 4 ohms. A strip is required to connect the corners. Its dimensions (width, length, depth) are taken in accordance with the selected grounding length.

Calculation of the resistance of grounding devices

Basic indicators and method of calculation	Index
	Index	Meaning
1.Number of connection points	N	8
2.Specific soil resistance	P	10
3. Angle length	t	1,85
4.The width of the corner	b	0,09
5.The depth of the corner	h	1,95
6.The width of the connecting strip	bi	0,05
7.Strip length	ti	6,2
8.Depth of burial	hi	0,75
9.Number of ground electrodes	-	10
10.Shielding coefficient of corners and strips	hen	0,42
11. Corner shielding coefficient	hscreen	0,56
12.Resistance of the grounding device	Rtr	20,19
13.Resistance of the connecting strip	Rн	1,96
14.Resultant resistance	Rres	3,72

To protect against sudden voltage surges, stabilizers and transformers, as well as mains filters, are installed.

The room temperature is 20-23 degrees in winter and 20-25 degrees in summer. An air conditioner was installed to ventilate the air in the room. For our retail space, one air conditioner is installed taking into account: the number of computers, the area of ​​the working room, the total power of the equipment, the total power of the lamps, the number of simultaneously working people, the maximum temperature difference between the air and supply air, heat input from equipment, heat input from people, heat input from lighting fixtures, general excess heat in the room.

The relative humidity is 65% +/- 5%. Wet cleaning performed 2-3 times a day.

Responsibilities of the manager to the health and safety personnel:

Organize activities, instruction on health and safety in the process of recruiting personnel;

Organize general and introductory briefing directly at the workplace with further knowledge testing, which is carried out once every six months.

Organize control over the state of health and safety through periodic monitoring (once a month);

Create a commission to investigate accidents and their causes, if any.

4 Environmental protection

We all know perfectly well how important the environment is for us, with its own ecology, an atmosphere in which everyone would feel comfortable. Therefore, each member of society should strive to preserve and increase those natural opportunities and resources that our planet possesses.

Studying the activities of an entrepreneur in the trade pavilion "Borisfen", we studied the environmental problems arising in connection with the activity.

This is the disposal of waste paper from the appropriate container, removal of recyclable materials and spoiled products to the appropriate and designated places. Also, an important problem is the emission of exhaust gases from the transport of suppliers. Their emissions into the atmosphere must comply with CO standards, which will significantly improve the purity of our air. If the problems of this scale are not given appropriate attention, then even the seemingly insignificant dimensions of these problems can develop into global ones, which will entail an ecological catastrophe.

CONCLUSION

This report reflects the results of the internship. The practice began with the collection and analysis of all necessary materials about the activities of a private entrepreneur. The materials reflect: general entrepreneurial activity, place and role in the structure of the region, the main goal of the activity, the main problems, negative performance indicators. Particular attention was paid to the study and analysis of the existing management system. Also Special attention given to materials for the study and collection of information for the automation object. In this case, the object is the workplace of the chief accountant, who conducts the main work with suppliers, according to contracts concluded with them. It also generates orders, for the passage of which an automated information processing system is required.

At the place of practice, the technology of solving problems is studied in detail: modes of solution, timing, form of presentation of input and output information, methods and methods of transferring information, control methods, accuracy of solution, sequence of stages of solution. The collected analytical material gives an idea of ​​the formation of conclusions and propositions of the existing information processing system, the economic efficiency of automation, namely: the possibility of obtaining additional profit by reducing labor-intensive work, by reducing costs when switching to automated information processing.

To study the economic part of the report, information was collected on the existing cost of information processing (remuneration of employees who process information, data on the cost of the used technical means that were used).

During the period of internship, the organization and methods of safety and labor protection of employees, the causes of injuries were studied, the permissions of fire supervision and electrical networks were studied. After completing the internship, the principles of doing business were thoroughly studied, which can facilitate the further work of the student in a particular field of activity.

LITERATURE

1. Magazines "Bulletin of the Tax Service of Ukraine" No. 60-65 2003.

2. Practical business "To a private entrepreneur about taxes" publishing center "Gala-Capital" 2002.

3.Valley. P. A Handbook on safety precautions. M.: Energoatomizdat 1994.-824s.

Department of Accounting and Auditing

for undergraduate practice of a student _ course

group ___________ full name _ ___________________________________

Base (enterprise) name of the enterprise

Head of practice from MIEMP _________________________

position, full name

Practice manager from the enterprise __________________________

position, full name

Moscow 2013

Calendar plan................................................ .................................................. ...
Diary................................................. .................................................. .................
Review................................................. .................................................. .....................
Introduction ................................................. .................................................. ................
1. general characteristics activities of the organization .........................................
1.1. Brief description of the organization ............................................... .........
1.2. Existing control system ............................................... .........
1.3. Analysis of economic indicators of industrial and economic
activities of the organization ................................................ ................................
2. Organization accounting In the organisation.......................................
2.1. The level of organization of the work of the accounting department and its content .................
2.2. Features of accounting for settlements with personnel for payment
labor ................................................. .................................................. .................
3. Audit of payroll settlements with personnel ..................
3.1. Audit planning ................................................ .................................
3.2. Audit of compliance with labor laws ........
3.3. Audit of the correctness of payroll.
3.4. Audit of the correctness of deductions from wages ...........................
3.5. Audit of the calculation of insurance premiums .............................................. ........
3.6. Audit results ................................................ .......................................
Conclusion................................................. .................................................. .........
Literature................................................. .................................................. ..........
Applications ................................................. .................................................. ........

Calendar plan

	Name of topics	Date (period)		Supervisor
	practices	passing	holding	practices
		practices	practices
			(department, working
	Familiarization with the structure		bookkeeping
	organization
	Learning practical		bookkeeping
	work experience of employees
	accounting department at
	workplaces
	Exploring the organization		bookkeeping
	accounting and analytical
	a) organization
	accounting
	b) the procedure for drawing up
	primary documents
	c) the procedure for drawing up
	accounting statements
	d) organization of inspections and
	inventory work
	Accounting and audit of settlements with		bookkeeping
	pay staff
	Generalization and		bookkeeping
	systematization
	practical material for
	graduation preparation
	qualification
	(thesis)
	Reporting on		bookkeeping
	internship
	Practice report defense		bookkeeping

Practice leader:

passing undergraduate practice

at the enterprise Limited Liability Company "_____"(Name of the organization)

in the period from "__" __________ 2013 to "__" __________ 2013

student of the group ______________ Full name _________________________

Practice leader _ ____________________________________________

(Full name, position, academic title, academic degree)

			Responsible signature
			persons from the organization
		Acquaintance with the enterprise.
		Induction training
		Study of constituent
		documents
		Study of industry
		accessories
		Study
		organizational structure
		management
		Familiarization with
		official
		instructions
		Getting to know the regulations
		accounting activities
		Accounting research
		organization policies
		Exploring the order
		drafting primary
		documents
		Study staging
		accounting
		Exploring the shape
		accounting
		Learning registers
		accounting
		Study of objects

		accounting
		Examining inventory
		Analysis of indicators
		main activity
		Analysis of indicators of other
		activities
		Analysis of profit indicators
		Analysis of indicators
		profitability
		Analysis of calculations with
		pay staff
		Assessment of indicators
		pay efficiency
		Organization of planning
		audit
		settlements with staff on
		wages
		Conducting an audit
		verification of calculations with
		pay staff
		Collecting the necessary
		material and its
		systematization
		Reporting on
		internship

On the pre-graduation practice of the MIEMP student

Completed undergraduate practice

in LLC "_____" in the period from _________________ to _______________ 2013

name of the practice base

During the period of practice __________________________ worked in the position accountant of the second category.

(performed duties ________________)

Spent practical research In the organisation

LLC "_____" for the purpose of analyzing settlements with personnel for remuneration and the formation of these indicators in the financial statements of the organization.

The obtained analytical material was used to develop guidelines and proposals for the improvement and improvement of the organization's activities.

Introduction

The purpose of the undergraduate practice is to consolidate and deepen the theoretical knowledge gained in the process of studying at the university,

formation of skills, skills and personal qualities necessary for future professional activity.

The main task of the practice is to collect and study the features of the organization of accounting at the enterprise Catering, as well as the formation of these indicators in the financial statements of the organization.

To solve this problem during the period of internship, the following tasks were completed:

Acquaintance with the literature, which highlights the domestic and foreign experience of public catering enterprises,

which the selected research object is occupied by;

- study of regulatory documents on accounting and methodological provisions for the formation of these indicators in the financial statements, regulating the work of a public catering enterprise;

- analysis of the collected factual material, study of the service documentation of the enterprise, familiarization with accounting information,

preparation of the necessary graphic material; - generalization of the collected material.

The object of pre-graduation practice is the restaurant "_____" LLC.

The subject of undergraduate practice is the methodology of accounting in public catering establishments.

1. General characteristics of the organization's activities

1.1. Brief description of the organization

Enterprise "_____" was registered with the Moscow City Administration in May 2002. Registration number - № 258.

Restaurant "_____" is a public catering enterprise.

At the heart of its business activities, the restaurant "_____"

is guided by the "Rules for the provision of public catering services" approved by the Government Decree Russian Federation from

This document was developed in accordance with the Law of the Russian Federation "On Protection of Consumer Rights" and regulates the relationship between consumers and performers in the provision of public catering services.

The operating mode of the enterprise "_____" is established by the decision of the relevant executive authorities.

For the restaurant "_____" set upper class in accordance with the state standard. Restaurant "_____" complies with the sanitary, fire-prevention rules, technological standards established in the state standards.

Restaurant "_____" independently determines the list of services provided in the field of public catering. The enterprise has an assortment list of catering products it produces, corresponding to mandatory requirements regulatory documents.

Public catering enterprise "_____" has a book of reviews and suggestions, which is presented to the consumer at his request.

Commercial and commercial enterprise restaurant "_____" is a public catering enterprise.

The composition of the production capacity of the investigated enterprise is shown in Table 1.

Table 1

The structure of the production premises of the restaurant "_____" on

The confectionery shop and the kitchen produce their own products.

Culinary products are produced both from our own and from purchased goods.

The markup in the restaurant "_____" is 65%.

The number of seats in the dining room of the restaurant is

table 2

The list of equipment used in the restaurant "_____"

		equipment identification		Amount
		Roasting cabinet
		Electric frying pan
		Kneading machine
		refrigerators compartment
		Household refrigerator
		Electric cookers
		Cream maker
	Prices for products of our own		production is reflected in

calculation cards, which are reflected in Appendix 5 of this

1.2. Existing control system

The management personnel of LLC "_____" consists of employees,

providing enterprise management. This includes the managers of the given enterprise.

Figure 1 shows the organizational structure of management

OOO "_____". She is in to a greater extent than any of the known corresponds to the analyzed enterprise and in industry, and in average size, and in scale of activity.

General manager

				Manager		Manager		Systemic
accountant						staff		administrator
Accounting department				Trade

Rice. 1. Organizational structure of management of LLC "_____"

The general management of the restaurant is carried out by the general director,

he is the chief executive officer of the company, who analyzes and controls the overall performance of his subordinates, he also assigns tasks to senior employees for their implementation in order to achieve the overall goals of the company. He also deals with issues of labor and wages, accounting and finance.

The competence of the General Director of LLC "_____" includes the following issues:

Determination of strategic goals and priorities for the development of the restaurant;

Introduction ………………………………………………………………………… ... 3

1.General characteristics of Progress LLC ………………………………………………………………………………………………………………………………… 5

2.Analysis of the financial position of Progress LLC ………………………… 10

3.Proposals to optimize the financial and economic situation

LLC Progress ………………………………………………………………… 16

Conclusion ………………………………………………………… ................. 20

Diary of pre-graduation practice …………………………………… .............. 21

Final feedback of the head of practice from the organization ... ................. 23

Appendix 1 ………………………………………………………… ............. 24

Appendix 2 ……………………………………………………… ................. 25

Introduction

The relevance of undergraduate practice is due to the need to generalize, systematize, consolidate and deepen the theoretical knowledge gained during training at the Branch of the State Educational Institution of Higher Professional Education MGUTU in Cheboksary, and their application in practice in relation to the specialty and profile future profession.

The purpose of the pre-diploma practice is to analyze the financial and economic indicators of the enterprise, as well as to identify and substantiate the directions for increasing the efficiency of financial and economic activities.

The object of the research is Progress LLC.

The subject of the research is the accounting (financial) statements and economic activities of the enterprise, on the basis of which the analysis of financial and economic indicators will be based.

To achieve this goal, you must complete the following tasks:

Study the functioning and development of an enterprise as a management system;

Collect information characterizing the main directions of production, economic and financial activities of the enterprise;

Consider and summarize information related to the external and internal environment of the studied object;

Collect and analyze the financial statements of the company;

Develop proposals for improving and improving the system of indicators of financial and economic activities of Progress LLC.

During the practice, the following methods were used: analytical method, method of calculating indicators, grouping method, method of comparison and comparison.

Practical significance The work done is determined by the fact that during the internship, information has been collected that characterizes the organizational and economic parameters of Progress LLC. In addition, information has been studied that characterizes the main directions of production, economic and financial activities of the enterprise. Experience has been gained in using such methods of work as the analytical method, the method of calculating indicators, the method of grouping, the method of comparison and comparison, directly according to the profile of the future profession. Experience has been gained in analyzing the financial and economic activities of the enterprise and in developing proposals for optimizing the indicators of financial and economic activities. Of fundamental importance is the fact that in the process of passing the practice, practical material for the preparation and writing of the final qualifying work.

1. General characteristics of LLC "Progress"

Limited Liability Company "Progress", a small enterprise for the production of bread and flour confectionery products of short storage.

The company was founded in early 2006 and carries out its financial and economic activities to the present. Location of Progress LLC: Chuvash Republic, Shumerlinsky District, 62nd Quarter of the Mysletsky Forestry, Torkhansky Rural Settlement, 2.

According to the Charter of Progress LLC, the enterprise is the legal successor of all rights and obligations of the affiliated LLC Shumerlinsky Industrial Plant of Chuvashpotrebsoyuz.

The history of the establishment and operation of the enterprise is relatively small, LLC "Progress" began its entrepreneurial activity at the beginning of 2006. The main goal of the enterprise is to generate profit and expand the market for goods and services.

The organizational structure of Progress LLC management is shown in Figure 1.

Figure 1 - Organizational structure of Progress LLC

The organizational structure of the enterprise as a whole corresponds to the scale and nature of the financial and economic activities of the enterprise

Production structure OOO Progress is shown in Figure 2.

Figure 2 - Production structure of Progress LLC

The enterprise provides employment to an average of 63 people, the average monthly salary is 20.4 thousand rubles. For the Mysletsky forestry of the Torkhansky rural settlement, this is high level wages, as a result of which there are no problems with labor resources. If there is a slight turnover of personnel, then it is associated with such reasons as moving workers to other cities, going on maternity leave, etc.

In the economy of the Mysletsky forestry of the Torkhansky rural settlement, Progress LLC plays an important role, because there are few manufacturing enterprises operating here. In addition, Progress LLC operates not only in the local market, but also at the regional level.

The company is obliged to maintain accounting records and provide financial statements in the manner prescribed by the legal acts of the Russian Federation. Responsibility for the organization, condition and reliability of accounting in the Company, timely submission of the annual report and other financial statements to the relevant authorities, as well as information on the activities of the Company provided to creditors and the media, is borne by the head in accordance with the legal acts of the Russian Federation.

External environment LLC Progress is shown in Figure 3.

Figure 3 - External environment of Progress LLC

Consider the structure of the property of Progress LLC at the present time (Figure 4).

Figure 4 - Property structure of Progress LLC as of 01.01.2010, thousand rubles

At the beginning of 2009, the share of non-current assets and current assets in the structure of property was 38.5% and 61.5%, respectively, and at the end of 2009. - 40.5% and 59.5%, respectively. The structure of the property corresponds to the area of ​​activity of Progress LLC, i.e. production.

Figure 5 shows the dynamics of revenue for common types activities, i.e. from the sale of bread and flour confectionery products of short storage for the period from 2006. to 2009

Figure 5 - Dynamics of proceeds from the sale of bread and flour confectionery products of short storage, thousand rubles

The dynamics of proceeds from sales suggests that the company is quite successfully operating in the market for the sale of bread and flour confectionery products, during 2006-2008. revenue is constantly calculating. Income from the production and sale of bread and flour confectionery products decreased only in 2009, and then only relative to 2008. The reason for this is not the global financial and economic crisis, since bread is a commodity that is inelastic in demand, it has no substitute products. The reason for this price policy enterprises, since Progress LLC went for a slight price reduction in relation to flour confectionery products in order not to lose customers. Bread prices remained at the 2008 level, as their change would not lead to the fact that they would eat more or less bread than usual.

The dynamics of net profit from sales corresponds to the dynamics of proceeds from sales (Figure 6).

Figure 6 - Profit dynamics of Progress LLC for the period 2006 - 2009, thousand rubles.

2.Analysis of the financial position of Progress LLC

The financial block (or analysis of the financial condition) of the process of assessing the financial and economic condition of an enterprise is a set of universal indicators calculated on the basis of the main forms of financial statements.

The main aspects of this analysis of indicators that need to be assessed include:

Analysis of liquidity and solvency;

Financial stability analysis;

Business activity analysis;

Analysis of the efficiency of the enterprise.

The analysis of the financial position of Progress LLC was based on the following forms of accounting (financial) statements:

Balance sheet (form No. 1) as of 01.01.2008 and the Profit and Loss Statement for 2007;

Balance sheet (form No. 1) as of 01.01.2009 and the Profit and Loss Statement for 2008;

Balance sheet (form No. 1) as of 01.01.2010. and 2009 Profit and Loss Statement.

In a tabular form, the indicators of these forms of financial statements are presented in Appendix 1 and Appendix 2 of this report on undergraduate practice.

Figure 7 shows the structure of the company's current assets as of 01.01.2010, where it is clearly seen that most of the assets are concentrated in short-term receivables. Approximately the same shares of assets (32% and 27%) are concentrated in cash and reserves. Such a picture of the structure of working capital may already indicate an excess amount of cash.

Figure 7 - Structure of current assets of Progress LLC as of 01.01.2010, in%

Calculation of indicators of liquidity and solvency of Progress LLC is presented in table 1.

Table 1

Calculation of indicators of liquidity and solvency of Progress LLC

Indicator name	Method of calculation according to the data of the aggregated balance sheet	Method of calculation by lines of financial statements	Normal limitation	Calculation of indicators
1.General indicator of solvency	(A1 + 0.5A2 + 0.3A3) / (P1 + 0.5P2 + 0.3P3)	p. 250 + p. 260 + 0.5 x (p. 240) + 0.3 x (p. 210 + p. 220 + p. 230 + p. 270) / p. 620 + 0.5 x (p. 610 + page 630 + page 660) + 0.3 x (page 590 + page 640 + page 650)	> or = 1
2.The ratio of absolute liquidity		(p. 250 + p. 260) / (p. 610 + p. 620 + p. 630 + p. 660)	from 0.2 to 0.5
3. Ratio of critical (intermediate) liquidity	(A1 + A2) / (P1 + P2)	(p. 250 + p. 260 + p. 240) / (p. 610 + p. 620 + p. 630 + p. 660)
4. Current liquidity ratio	(A1 + A2 + A3) / (P1 + P2)	(p. 290) / (p. 610 + p. 620 + p. 630 + p. 660)

The dynamics of liquidity and solvency indicators is shown in Figure 8.

Figure 8 - Dynamics of indicators of liquidity and solvency of Progress LLC for 2006-2009.

The dynamics of the coefficients is not entirely unambiguous, but in general it demonstrates growth over the considered period of time.

Evaluation of these ratios suggests that Progress LLC has an excessively excessive liquidity of funds. In general, the company is solvent, as evidenced by the values ​​of the general indicator of solvency. The enterprise is able to pay off its short-term liabilities (and it does not have long-term liabilities, judging by the financial statements), at the expense of its current assets.

Despite the fact that the current financial and economic crisis in Russia is often called a liquidity crisis, it is clear that it did not affect Progress LLC, since at the end of 2009. there were so many funds on the company's accounts (633 thousand rubles) that it was able to more than pay off all its financial obligations (490 thousand rubles).

The values ​​of liquidity and solvency indicators most likely indicate poor quality cash management.

The calculation of financial stability indicators is presented in table 2.

table 2

Calculation of indicators of financial stability of LLC "Progress"

Indicator name	Calculation method	Normal limitation	Actual value of indicators
1.Capitalization ratio	(p. 590 + p. 690) / p. 490	not higher than 1.5
2.Ratio of provision of own sources of financing	(p. 490-p. 190) / p. 290	> 0.1; optimal> or = 0.5
3.Financial independence ratio	page 490 / page 700
4.Funding Ratio	page 490 / (page 590 + page 690)	> either = 0.7; optimal = 1.5
5. Coefficient of financial stability	(p. 490 + p. 590) / Balance currency	> either = 0.6

The values ​​of the calculated indicators significantly exceed the necessary optimal limits, which, on the one hand, speaks of super-high financial stability, on the other hand, it is alarming: what is the reason for this state of affairs ?!

First, the company has more than a sufficient amount of its own circulating assets, as evidenced by the values ​​of the coefficients of its own funding sources, the values ​​of which range from 0.65 to 0.75 during 2006-2009.

Own sources of financing predominate in the structure of liabilities of Progress LLC, as evidenced by the values ​​of the indicator of financial independence, which during 2006-2009. did not fall below 0.8. The company is financially independent of external sources of funding.

For a comprehensive analysis of the financial situation, it is also necessary to analyze the property turnover of Progress LLC (Table 3).

Table 3

System of indicators of business activity LLC "Progress"

Index		Actual value of indicators: number of revolutions (Turnover rate in days)
K-t asset turnover	(Sales revenue - Indirect taxes) / (0.5 (Non-current and current assets at the beginning of the year + non-current and current assets at the end of the year))
K-t turnover of current assets	(Sales revenue-Indirect taxes) / (0.5 (Current assets at the beginning of the year + Current assets at the end of the year))
K-t turnover of equity capital	(Sales revenue-Indirect taxes) / (0.5 (Capital and reserves + Deferred income + Provisions for future expenses at the beginning of the year + Capital and reserves + Deferred income + Provisions for future expenses at the end of the year))
K-t of inventory turnover	Cost of work performed / (0.5 (Inventories at the beginning of the year + Inventories at the end of the year))
K-t turnover of receivables	Sales revenue / (0.5 (Accounts receivable at the beginning of the year + Accounts receivable at the end of the year))

Business activity indicators indicate a fairly high turnover of funds of Progress LLC. On average, the property of an enterprise is turned over 4.4 times a year or 82 days, i.e. during this period of time, all funds invested in turnover are scrolled, and the company receives income.

Accounts receivable turn around in an average of 26 days. Equity capital turns around on average 66 days.

The values ​​of the turnover ratios of Progress LLC indicate a high level of business activity of the enterprise.

Nevertheless, it should be noted that during 2008 there was an increase in the level of business activity, and in 2009. there was a slight decrease in the rate of turnover of the property of the enterprise. Probably, the reason for this is the general economic crisis situation in the country, which can neither affect economic entities.

Table 4

Evaluation of the efficiency of the enterprise,%

Indicator name	Calculation formula
Return on assets by net profit	Net profit / (0.5 (Non-current and current assets at the beginning of the year + non-current and current assets at the end of the year))
Return on equity on net profit (retained)	Net profit / (0.5 (Equity at the beginning of the year + Equity at the end of the year))
Return on sales at cost of sales	Net profit / (Cost of sales)
Return on sales by net profit	Net profit / (Revenue-VAT)

The enterprise is notable for its low profitability of financial and economic activities. In 2008, there was an increase in the efficiency of activities, in 2009 there was a decrease in profitability indicators relative to 2008, however, they did not fall below the values ​​of these coefficients in 2007.

In general, in 2009. LLC Progress:

From 1 ruble invested in the property (assets) of the enterprise, he received 11.1 kopecks of net profit;

From 1 ruble invested in equity enterprises, received 13.4 kopecks of net profit;

From 1 ruble spent on expenses for the implementation of production and economic activities of the enterprise, received 2.8 kopecks of net profit;

From 1 ruble invested in the turnover (income) of the enterprise, I received 2.6 kopecks of net profit.

In general, we can talk about the well-being of the financial and economic condition of Progress LLC, although it will not be superfluous to take a number of measures aimed at increasing the economic efficiency of activities and optimizing liquidity and solvency indicators.

3. Proposals to optimize the financial and economic situation of Progress LLC

The revealed surplus of liquid funds is an undesirable phenomenon, its presence is evidence of insufficient effective use LLC "Progress" temporarily free cash and other current assets.

It is assumed that the higher the current liquidity ratio, the more reliable the position of creditors, since in the event of non-fulfillment of loan agreements, the borrower will be able to satisfy the claims of creditors due to the excess of current assets over short-term debt.

The growth of this ratio is facilitated by the growth of long-term sources of funding for reserves and a decrease in the level of short-term liabilities.

At the same time, too high current liquidity observed in Progress LLC, from the point of view of the actions of the organization's management, is a sign of insufficiently effective operational management of the assets entrusted to them by the owners of the organization. It testifies to the funds that are stuck in bank accounts and are not involved in economic circulation, the level of reserves, which has become excessive in comparison with the real needs of the organization, and the wrong credit policy.

LLC "Progress" needs the surplus of funds accumulated in bank accounts and at the cash desk of the enterprise to be sent into circulation for the development of production activities, possibly for the expansion of technological processes.

In connection with the low profitability of the production and economic activities of Progress LLC, the enterprise faces an acute problem of cost optimization by choosing the most rational and effective methods of accounting and cost control.

In the conditions of market relations and competition, the most progressive is the normative cost accounting method, which is a set of procedures for planning, rationing, release of materials into production, drawing up internal reporting, calculating the cost of production, implementing economic analysis and cost-based control. Therefore, LLC "Progress" can be recommended to use in full the normative method of cost accounting.

The effectiveness of this method is also manifested in the fact that it involves timely intervention in the formation of production costs, strict adherence to technological and industrial discipline... In essence, this is a method of daily monitoring and identification of new reserves of savings, which plays the role of a way to reduce the cost of production and increase the profitability of an economic entity.

The main advantage of the regulatory accounting and control system is the prompt detection of deviations of actual costs from the current consumption rates of raw materials and materials, wages and other production costs, their causes and impact on the cost of production.

The basic principles of the regulatory cost accounting method are as follows:

1) preliminary drawing up of a standard cost estimate for each type of services provided on the basis of the norms and estimates in force at the enterprise; maintaining, within a month, accounting of changes in existing norms to adjust the standard cost, determine the impact of these changes on the cost and effectiveness of measures that caused their changes;

2) accounting of actual costs during the month with their subdivision into costs according to the norms and deviations from the norms;

3) the establishment and analysis of the reasons, as well as the conditions for the occurrence of deviations from the norms in the places of their occurrence;

4) determination of the actual cost as the sum of the standard cost, deviations from the norms and changes in the norms.

The reserve for increasing the profitability of manufactured and sold products (goods) can also be a decrease in the volume of work in progress. During the period under review, according to the balance sheet data, a significant increase in the structure of non-current assets in the amount of work in progress is clearly visible: from 5 thousand rubles to in 2007 up to 353 thousand rubles. in 2009.

Work-in-progress includes products that have not passed all the stages (phases, redistributions) of processing provided for technological process, as well as incomplete products that have not passed tests and technical acceptance. But the profile of Progress LLC is bread and flour confectionery products of short storage. Therefore, an increase in the amount of work in progress can generally lead to serious problems sales in the future, if this process is not already activated today. Thus, LLC Progress needs to focus on reducing the amount of work in progress.

There is a huge amount of additional capital at the enterprise. In particular, in 2006. additional capital amounted to 2036 thousand rubles, in 2009. its value was 2410 thousand rubles.

The sources for the formation of the additional capital of Progress LLC are:

The amount of revaluation of fixed assets and intangible assets;

The excess of the value of the participant's contribution to the authorized capital of a limited liability company over the par value of the share paid by the participant;

Additional contributions to the property of the company.

Since the amounts credited to account 83 "Additional capital", as a rule, are not written off, then Progress LLC can recommend the following options for its use:

Increase of the authorized capital at the expense of the additional capital;

Payments to participants with a decrease in the authorized capital.

Thus, the implementation of the above proposed measures will allow Progress LLC to maintain a high level of solvency, overcome excess liquidity, expand the turnover of production and economic activities, optimize costs and increase the efficiency of financial and economic activities. In general, the company will strengthen its financial and economic position in today's unstable business environment.

Conclusion

In the process of undergoing pre-diploma practice at Progress LLC as an economist in analysis, the opportunity was realized to consolidate the theoretical knowledge gained during the training at the Branch of the State Educational Institution of Higher Professional Education MGUTU in Cheboksary, and use them in practice in relation to the specialty and profile of the future profession.

To achieve this goal during the period of the practice, the following tasks were completed:

Studied the functioning and development of the enterprise as a management system;

Collected information characterizing the main directions of production, economic and financial activities of the enterprise;

Considered and summarized information related to the external and internal environment of the object under study, namely LLC "Progress";

Collected and analyzed the financial statements of the enterprise;

The instructive and regulations regulating the indicators of liquidity and financial stability of the enterprise, as well as the procedure for its functioning as an economic entity;

The analysis of the financial condition of Progress LLC was carried out on the basis of financial statements, in particular, forms No. 1 "Balance sheet", No. 2 "Profit and loss statement" for 2007-2009;

Proposals have been developed to improve the efficiency of the financial and economic activities of Progress LLC.

Annex 1

Balance sheet data of Progress LLC, thousand rubles

			End of 2007	End of 2008	End of 2009
I. NON-CURRENT ASSETS
Intangible assets
Fixed assets
Construction in progress
Long-term financial investments
Deferred tax assets
Other noncurrent assets
TOTAL for Section I
II. CURRENT ASSETS
Stocks, incl.
raw materials, materials and other similar values
work in progress costs
finished products and goods for resale
goods shipped
Future expenses
Value added tax on acquired assets
Accounts receivable (expected to be paid more than 12 months after the reporting date)
Accounts receivable (expected to be paid within 12 months after the reporting date), including:
buyers and customers
Short-term financial investments
Cash
Other current assets
TOTAL for Section II
BALANCE (sum of lines 190 + 290)
			End of 2007	End of 2008	End of 2009
III. CAPITALS AND RESERVES
Authorized capital
Extra capital
Reserve capital
Retained earnings of the reporting year
TOTAL for Section III
IV. LONG TERM DUTIES
Loans and credits
Other long-term liabilities
TOTAL for Section IV
V. SHORT-TERM OBLIGATIONS
Loans and credits
Accounts payable, including:
suppliers and contractors
debt to the organization's personnel
debt to the state. extrabudgetary funds
arrears of taxes and duties
other creditors
revenue of the future periods
Other current liabilities
TOTAL for section V
BALANCE (sum of lines 490 + 590 + 690)

Appendix 2

Profit and loss statements of Progress LLC, thousand rubles

Indicator name
Income and expenses from ordinary activities
Revenue (net) from the sale of goods, products, works, services (net of value added tax, excise taxes and similar mandatory payments)
Cost of goods, products, works, services sold
Gross profit
Business expenses
Administrative expenses
Profit (loss) from sales (lines (010 - 020 - 030 - 040))
Other income and expenses
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
Profit (loss) before tax
Deferred tax assets
Deferred tax liabilities
Current income tax
Other payments to the budget
Net profit (loss) of the reporting period
Permanent tax liabilities (assets)
Basic earnings (loss) per share
Diluted earnings (loss) per share

Introduction

The purpose of undergoing pre-diploma practice is to consolidate and expand theoretical and practical knowledge, systematize knowledge of special subjects, acquire skills in solving practical problems and develop professional thinking.

The main tasks of the practical training are: the study of constituent documents, organizational and management structure, familiarity with the forms of accounting and accounting policies, the study of the organization of the economic work of the enterprise.

The most important task of the practice is the preparation of the thesis, collection, synthesis and analysis of the necessary materials. The purpose of writing this work is to systematize and generalize the information received, to compile and submit a report for verification to the head of the practice and to protect it in an open or closed form.

The purpose of this work is to study the financial condition of the enterprise, as well as on an individual assignment to defend the graduation project to consider labor resources in more detail and analyze the use of labor resources

Based on the goals set, the following tasks were formed:

Preliminary review of the balance sheet and analysis of its liquidity;

Description of the property of the enterprise: fixed and circulating assets and their turnover, identification of problems;

Financial stability assessment;

Calculation of liquidity ratios;

Profitability analysis;

To solve the above tasks, the annual

financial statements for 2007, 2008, namely:

balance sheet (form No. 1);

profit and loss statement (form No. 2).

General characteristics of the enterprise

OJSC “Moloko” is one of the largest and most promising dairy processing enterprises in Buryatia, with the capacity to process 60-70 tons of milk per day. The plant dates back to 1955. In 2010, the 55th anniversary will be celebrated. The production combines the present and the best traditions of the past: the unchanged naturalness of dairy products, its well-known “home” taste, high quality and modern assortment with a variety of tastes and packaging options, practical and convenient packaging.

The raw material base of the dairy plant consists of 11 regions of the republic, including large suppliers - Kaban and Tarbagatai regions. OJSC “Moloko” offers the buyer only natural products, without the addition of preservatives, which is why it is in ever-increasing demand among the population of the republic. The range of manufactured products - over 60 items, which has recently been replenished with new products: “Bogataya” cheese and “Curd from Mokhno”. It is especially worth noting "Bifilife" and "Bifivit", Yoghurt, which contain a complex of bifidobacteria most useful to the human body.

Organizational and legal form - Open Joint Stock Company. Location of the Society: Ulan - Ude, st. Combat, 6 tel. 45-66-20

A joint-stock company is a legal entity from the moment of its state registration, owns separate property, an independent balance sheet, has civil rights and obligations, a round seal, letterheads, an emblem, a trademark registered in the prescribed manner.

The subject of the company's activities is production and economic, trade and purchasing activities aimed at making a profit and meeting public and private interests in production and technical products and consumer goods; development and implementation of new technologies; practical implementation of scientific and technical achievements in the field of waste processing; development and introduction into production of low-waste, environmentally friendly and resource-saving technologies; performance of other works and rendering of services.

The main activities of the enterprise are:

Procurement, processing and sale of agricultural products.

production of whole milk products, cheese, cottage cheese.

Baking bakery products.

Foreign economic activity.

Ice cream production

The authorized capital of the enterprise is 16,429 rubles, divided into 16,429 ordinary shares with a par value of 1 ruble each.

Organizational structure of the enterprise

Fig.1. Scheme of the management structure in JSC "Moloko".

There is a division in OJSC “Moloko” that is engaged in the manufacture and release of dairy products.

The repair group is engaged in the repair of machinery and equipment.

The main activity of the company is the processing of raw materials and the sale of dairy products. The number of names of products manufactured in 2008 was 87 units. in 2007 - 92 units

In 2008, the output of marketable products in the amount of 132248 thousand rubles. which amounted to 83.78% compared to last year in current prices.

Whole milk products were produced 4092 tons, which amounted to 58.5% compared to last year, including:

Whole milk - 1232 tons - 67.9%

Fermented milk products - 893 tons - 60.8%

Sour cream - 317 tons - 74.1%

Curd products - 288 tons - 44%

Low-fat products - 180 tons - 113.2%

The average headcount is 244 people. Decrease in the number by 45 people compared to last year.

In terms of the wages fund, the increase was 110.4%. The average monthly salary was 7927 rubles.

In 2008, 4346 tons of milk were processed, including 2282 tons from the private sector.

Financial condition.

The proceeds from the sale of goods, products, works, services in 2008 amounted to 132,248 thousand rubles. by 81.6% over last year.

The cost of goods sold amounted to RUB 128,796 thousand

Selling expenses 6741 thousand rubles.

Loss from sales 3289 thousand rubles.

Other income in 2008 amounted to RUB 3,376 thousand (including services from renting out property in the amount of RUB 1,943 thousand and from other sales of RUB 1,433 thousand)

Other expenses for 2008 amounted to 5947 thousand rubles. (including the cost of other sales 1202 thousand rubles charity 104 thousand rubles interest for a loan - 2601 thousand rubles for servicing banks - 183 thousand rubles commission for maintaining an account -346 thousand rubles written off residual value of cars - 415 thousand rubles, etc.)

Loss from other income and expenses amounted to RUB 2,571 thousand.

The loss of the reporting year amounted to 5860 thousand rubles.

Current income tax for 9 months of 2008 295 thousand rubles.

Net loss of the reporting period 6155 thousand rubles.

Balance loss taking into account last year 6135 thousand rubles.

Accounts receivable as of 01.01.2009 amounted to 22,230 thousand rubles (including agricultural suppliers 1150 thousand rubles)

Accounts payable as of 01.01.2009 amounted to 23275 thousand rubles. (including for agricultural suppliers 4713 thousand rubles)

Loans received 17,600 thousand rubles

To replenish working capital 12,000 thousand rubles. for the purchase of milk 5600 thousand rubles.

Paid 28174 thousand rubles. including debts in 2007. The balance of debt on loans as of 01.01.2009 amounted to 8475 thousand rubles.

Chapter 1 Organization of accounting at the enterprise

1.2. Accounting policy of the enterprise.

In conditions market economy making a profit is the immediate goal of production. Profit creates certain guarantees for the continued existence of the enterprise, since only its accumulation in the form of various reserve funds helps to overcome the consequences of the risk associated with the implementation of the work performed.

JSC "Moloko" is successfully developing in the Buryatia market, it is a competitive organization, it has a lot of reviews, letters of thanks, certificates, awards.

The sources of formation of the company's financial results are profits, loans, as well as other receipts that do not contradict the law.

The accounting policy of an organization is understood as a set of accounting methods adopted by it.

The accounting policy is formed by the chief accountant (accountant) and approved by the head of the organization, adopted accounting policy is drawn up by an appropriate organizational and administrative document and is applied from January 1 of the year following the year of approval of the order.

The company maintains accounting records on the basis of order No. 1-08 dated January 11, 2008 "On accounting policy", approved by the General Director. The accounting policy has been developed for the entire enterprise as a whole. The accounting policy refers to methodological materials, mainly to the federal law dated 21.11.06 № 129-ФЗ "On accounting". There is no specific connection to the enterprise

2. Organization of accounting.

JSC "Moloko" is a commercial organization registered by the Registration Chamber of the Administration of Ulan - Ude, is subject to the general taxation system. Accounting is carried out in an automated way using the 1C Enterprise program. Using this program helps to summarize all the data and get any information, which is a convenient way to control and manage.

The accounting policy enshrines a set of accounting methods used by the enterprise - primary observation, cost measurement, the current grouping and the final generalization of the facts of the economic activity of the enterprise.

Accounting methods include:

Grouping and assessing the facts of economic activity;

Organization of document flow;

Inventory;

Application of accounting accounts;

Application of the accounting register system;

Information processing, etc.

The main components of the accounting organization system are primary accounting and workflow, inventory, chart of accounts, accounting forms, forms of organization of accounting and computing work, volume and content of reporting.

The head of the organization is responsible for the organization of accounting at OJSC “Moloko”, compliance with the legislation when performing business operations.