the main Partnership programs Characteristics of the economic indicators of the organization (enterprise). Main economic indicators of economic activity Data of main economic indicators of activity

Characteristics of the economic indicators of the organization (enterprise). Main economic indicators of economic activity Data of main economic indicators of activity

Let's analyze the main economic indicators of Krasnodargazstroy OJSC according to the data presented in Table 1.

Table 1- Basic economic indicators enterprises

Index		Deviation 2010 to 2009

Volume of products sold (revenue)
Full cost price, thousand rubles
Average number of employees, people
Average annual cost of fixed assets, thousand rubles
Average monthly salary, rubles
Labor productivity, thousand rubles
Return on assets, rub.
Profit from sales, thousand rubles
Profitability of activities,%

According to the table, we can conclude that the volume of products sold from 2009-2010 increased by 46.2% to the level of 2009, and amounted to 17,785,765 thousand rubles in the reporting year.

Cost of sales increased by 48.0% due to higher prices for raw materials, supplies and due to growth wages... The average annual cost of fixed assets decreased by 19.2% compared to 2009, and amounted to 453,685.5 thousand rubles in 2010. The capital productivity increased by 81.4% and amounted to 39.2 rubles in 2010.

The company's profitability is low and its significant decline in 2010 is associated with a decrease in sales.

Also the most informative form for analysis and evaluation financial condition organization is the balance sheet.

The balance asset characterizes the property mass, i.e., the composition and condition material values directly owned by the firm.

The balance sheet liabilities characterize the composition and state of rights to these values arising in the process economic activity enterprises from various participants in a commercial business.

Let us present the balance sheet of OJSC Krasnodargazstroy in an enlarged form using tables 2 and 3. The analytical grouping of the asset of the balance sheet of OJSC Krasnodargazstroy is shown in table 2.

Table 2- Analytical grouping of the balance sheet asset of OJSC Krasnodargazstroy

Asset Articles


Total property, thousand rubles
Fixed assets, total, thousand rubles
in% to property
intangible assets
Fixed assets
Construction in progress
Current assets, total, thousand rubles
in% to property

Accounts receivable (less than 12 months)
Short-term financial investments
Cash
Other current assets

Based on the calculations, it can be concluded that the activities of an economic entity are focused on creating material conditions for expanding core activities, since most of the non-current assets are concentrated in fixed assets and construction in progress. As for fixed assets, in 2010 their amount was 495,021, which is 131725 thousand rubles. less than in 2009. The amount of construction in progress for 2010 is 6133 thousand rubles, which is 15425 thousand rubles. less than in 2009. It should be noted that construction in progress will provide new buildings, workshops or plots.

Amount intangible assets for 2010 amounted to 18 thousand rubles, which is 3 thousand rubles. less than in 2009.

It should be noted that there was an increase in the cost of inventories and in the reporting year their value amounted to RUB 2,120,069 thousand, which is RUB 2,44043 thousand. more than in 2009 or 13% more than in 2009, this may indicate an increase in production potential or the irrationality of the chosen strategy due to which a significant part of current assets was liquidated from circulation, whose liquidity could be high ...

Cash in 2010 increased due to the fact that they were not used to purchase fixed assets and to pay off the accounts payable of the enterprise.

It should be noted that in the reporting year compared to 2009 there was a sharp increase in accounts receivable by 773,872 thousand rubles, which may indicate an imprudent credit policy of the enterprise in relation to customers, or an increase in sales, or the insolvency and bankruptcy of some buyers.

Table 2 shows that in 2010 in relation to 2009, the company's equity capital increased by 60,957 thousand rubles. or by 7.9% and amounted to 8.8% in the structure of the balance. The authorized capital remained unchanged at 71 thousand rubles.

Table 3 - Analytical grouping of the liabilities of the balance sheet of OJSC "Krasnodargazstroy"

Liabilities Articles			Deviation 2010 to 2009


Sources of property formation, total, thousand rubles
Capital and reserves, total, thousand rubles
in% to property
Authorized capital
Extra capital
Reserve capital
Undestributed profits
Long-term liabilities, total, thousand rubles
in% to property
Short-term liabilities, total, thousand rubles
in% to property
Loans and credits
Accounts payable
including: Suppliers and contractors
Debts to the staff of the organization
Debt to state extra-budgetary funds
Debt on taxes and duties
Other lenders

It should be noted that the growth of sources of formation of the organization's property in 2010 compared to 2009 increased by 1,268,824 thousand rubles. occurred due to an increase in the capital of the organization by 60,957 thousand rubles. or 7.9%. The share of short-term liabilities in 2010 is 16.3% more than in 2009.

This increase was due to an increase in accounts payable by 932682 thousand rubles. by article: debt to the organization's personnel for 16003 thousand. rub. in comparison with 2009, the debt to state extra-budgetary funds for 2737 thousand rubles, debt to suppliers and contractors for 1737598 thousand rubles. compared to 2009 Debt on taxes and fees in the reporting year decreased in comparison with 2009 by 45,993 thousand rubles. or 84%.

Table 4-Indicators financial sustainability enterprises

Index		Absolute deviation
		2010/
Financial autonomy (independence) ratio
Dependency ratio
Funding ratio
Leverage of financial leverage
Coefficient of provision with own circulating assets
Financial stability ratio
Maneuverability coefficient
Permanent asset index

Having calculated all the necessary indicators of financial independence and capital structure, we can conclude that almost all of the calculated ratios do not meet the standard values.

Autonomy coefficient - characterizes the share equity capital in balance currency. A decrease in this indicator from the standard value, which should be at least 0.5, otherwise this indicates a weakening of the financial independence of the enterprise from external sources. ikov. In 2009, this indicator was 0.094, in dynamics by 2010 it decreased by 0.006 and amounted to 0.088 in the reporting year, and as a result, the financial dependence ratio in the reporting year increased by 0.006. This indicates an increase in the amount of borrowed capital, which is also reflected in the financing ratio, which led, accordingly, to an increase in the financial risk ratio.

The financing ratio shows the ratio of equity and borrowed capital in 2009, this indicator was 0.104, in dynamics by 2010 it decreased by 0.007 and amounted to 0.097 in the reporting year, it does not meet the standard (> 1), hence the prevalence of borrowed capital at the enterprise. The financial risk ratio (leverage) is the ratio of debt to equity. The smaller it is, the closer to "0", the more financially sustainable the enterprise is. In our case, the coefficient in 2010 is 10.289, which negatively characterizes our company.

The equity ratio is below the standard value (> 0.1). In dynamics, by 2010, the value of this coefficient increased by 0.021 and amounted to 0.036 in the reporting year.

The coefficient of financial stability also decreased, in dynamics by 2010 it decreased by 0.005 and amounted to 0.097 in the reporting year, which does not correspond to the standard.

The coefficient of maneuverability shows whether the organization's capital is mobile, i.e. the largest share of capital is placed in current assets or not. In dynamics, the indicator decreases, which, it follows, is a decrease in the share of assets in property.

The fixed asset index in 2009 amounted to 0.848, in dynamics by 2010 it decreased by 0.241 and amounted to 0.607 in the reporting year (with the standard:<1), что свидетельствует что часть внеоборотных активов сформирована за счет заемного капитала.

Based on the preliminary review of the balance sheet of Krasnodargazstroy OJSC for 2009-2010, we can conclude about the work of the company:

1. During the year, the policy of the management of Krasnodargazstroy OJSC led to a deterioration in performance, primarily in terms of a decrease in circulating assets.
2. The structure of liabilities is distinguished by the excess of accounts payable over accounts receivable.
3. These changes worsened the financial condition of OJSC Krasnodargazstroy. To find out the reasons, it is necessary to analyze the financial indicators (ratios).

Economic indicators characterize the state of the economy, as well as its various objects and processes occurring within it in three times. By themselves, they represent one of the most popular today and - more importantly - effective tools for determining the state of the economy of a particular company or country.

The composition and structure, into which economic indicators are subdivided, is one of the most important objects of study of science, and at the same time represent its substantial element. This system includes a set of systematized characteristics that are interconnected and determine the state of the economy as a whole.

Grouping

By their structure, economic indicators are rather ramified and are divided into groups in accordance with a number of characteristics.

In accordance with the division of the relevant science into micro- and macroeconomics, generalized macroeconomic indicators are mainly distinguished, by which the economy as a whole is determined, as well as its various large parts and spheres. There are also microeconomic indicators, which mainly relate to the economy of various enterprises, firms, corporations and all kinds of companies.

What does the structure include?

By their structure, economic indicators differ in:

absolute (which are often called quantitative);
voluminous;
relative (also called qualitative).

Absolute and volumetric indicators are expressed in monetary or natural units, that is, weight, pieces, length, volume, or, for example, a certain currency.

At the same time, the relative economic indicators of the enterprise are the ratio of two indicators that have the same or different dimensions.

In the first case, dimensionless characteristics are considered, which mainly indicate the rate of change of a certain economic value or ratio, as well as the proportions of economic homogeneous values that are subsequently obtained by comparing them and measured in percentage or fractional terms.

In the second case, we are talking about dimensional indicators, in accordance with which the overall rate of change of a given value over time is characterized, as well as the efficiency of using various resources and the sensitivity of the value under consideration in relation to a specific factor causing its change. For example, the performance indicator of car engines can be measured in accordance with the mass of gasoline consumed per kilometer of travel, while the return on invested capital - the total number of products produced, which falls on each invested ruble.

What are they like?

In the aggregate of relative economic indicators, by which the dynamics of various processes is determined, indicators of the rate of growth and growth differ. Each of these types has its own characteristics.

Growth indicators

The economic indicators of the enterprise, which determine the rate of growth, represent the ratio of the established amount of an economic product that was manufactured or consumed in a given time period to the amount that was manufactured or consumed in the previous period. In the majority of cases, it is customary to consider a quarterly, monthly, annual period, or just certain dates. If during the studied time period there are no changes in the volume of the product, then this indicates that the growth rate is 1 or 100%, and any deviations already indicate a positive or negative change in this value.

Economic growth indicators determine how the state of the economy changes, as a result of which they can also be called indicators of the state or change of the economy. Quite often, a group of such relative characteristics, which is used in compiled statistics, is formed at the expense of indices. The index itself is the ratio of a certain parameter at a given moment to its basic value, fixed at a certain time, taken as a basis. In other words, indicators of economic growth take into account the index in order to characterize the relative value of a certain parameter in comparison with the baseline (starting), which allows us to understand how this value has changed over a specified time period.

Growth rates

Incremental indicators of economic efficiency indicate an increase in the amount of product sold, produced or consumed over a certain period of time to the amount that is characteristic of the base period. If during a given period of time (for example, during a year) no changes in the volume of production are observed, then this indicates that the growth rate is zero, and any deviations already indicate the positive or negative of this characteristic.

By analogy with how high-speed indicators of economic efficiency are measured, in this case the measurement is carried out as a percentage or in fractions. Based on physical analogies, they can be called "indicators of economic acceleration."

Groups

The main economic indicators are divided into a number of different groups depending on their definition, on the location of their numerical values, and also on what exactly they are used to solve.

Knowledge of calculation and analytical or simply calculated indicators is established through calculations based on certain mathematical relationships and economic and mathematical models, and this definition is carried out using certain methods. Calculated and analytical basic economic indicators can often be used as initial ones in the process of determining planned or forecast parameters, as well as the effectiveness of the implemented socio-economic programs.

The values typical for statistical, reporting or reporting and statistical indicators are based on the accounting statements of companies, as well as the collection and processing of various statistical information, observations and sample surveys.

Normative technical and economic indicators in the majority of cases are established by the management bodies, however, they can also represent the rates of resource consumption that are allocated for the manufacture of a unit of a certain product, as well as the consumption of various products or the performance of work. Indicators in the form of standards and norms also make it possible to determine the accepted, specified ratios and proportions, including the rate of accumulation, profit, savings, taxation or wages.

Also, technical and economic indicators often overlap with scientific and technical indicators, indicating various achievements in science and technology.

In addition, socio-economic averages are also used, which represent the average of a wide range of values. At the same time, it is necessary to correctly understand that the average economic indicator does not necessarily have to be the arithmetic mean of a group of homogeneous characteristics, as people who are only familiar with economics from afar, as well as with modern mathematical and economic statistics, often believe.

Where are they used?

The composition, which characterizes the indicators of the economic development of companies, is continuously updated and supplemented, and the available methods for its determination are being improved. The most widespread use of economic indicators today is found in planning, forecasting, management and analysis. The success of managing the economy, various economic objects and processes rather strongly depends on the range of indicators used, as well as the degree of completeness that they can characterize the controlled procedures. In addition, it also depends on how correctly and accurately the definition and analysis of economic indicators was carried out.

Formation system

Analysis of the company's economic activity is a detailed study of various economic indicators that can characterize various aspects of its work. At the same time, various financial and economic indicators are grouped into a specific system in accordance with specific criteria. Thus, the system, which reflects the state of the company's work, is a set of interrelated values, which allows you to fully characterize the property and financial position of the company, as well as to determine its activities and the results obtained.

Views

The economic indicators of the enterprise differ into two types - cost and natural. Such a division is carried out depending on what specific meters were used in the process of calculating these parameters.

Cost indicators are by far the most common type, since they allow generalizing a variety of economic phenomena. For example, if a company in the course of its work prefers to use various types of materials and raw materials, then in order to determine the generalized amounts of receipts and expenditures, as well as to understand the remainder of these objects of labor, it is necessary to use systemic economic indicators of activity.

Natural indicators can be called primary, while cost indicators are secondary, since the latter can be calculated only on the basis of the first. At the same time, there is a certain number of economic phenomena that can be expressed exclusively in terms of value, and in particular, this applies to distribution costs, the cost of various products, profits and many others.

In addition to natural parameters expressing a specific amount of material values in natural units of measurement, the calculation of economic indicators is also carried out on the basis of conditionally natural indicators. With their help, you can summarize the volume of various types of the same type of products that are manufactured by this organization. For example, in the canning industry, all manufactured products can simply be expressed in conditional cans, and such a can, which differs in certain sizes and capacity, will be considered as a conventional unit, and any other similar product, even of other sizes, will ultimately be recalculated into such a conditional jar. This is how the expression of the total volume of goods in the so-called conditional natural indicators is carried out.

There is also a subdivision into quantitative and qualitative, depending on which side of economic processes, phenomena and operations will be measured in the particular case under consideration.

Among other things, economic indicators are divided into two types - specific and volumetric, depending on the reduction.

Thus, for example, the volume of sales, output, profit and cost of goods are volumetric indicators that characterize the volume of a certain economic phenomenon. In this case, the volume indicators are in this case primary, while the specific indicators are secondary. The calculation of specific indicators is carried out on the basis of volumetric and, for example, the cost and the final cost of products are volumetric characteristics, while the ratio of one indicator to the second, that is, the cost per ruble of marketable output, will already be called specific indicators.

How is the activity of the enterprise reflected?

The division of economic indicators is carried out in accordance with those areas of the company that are characterized by them. For example, there are parameters that determine the profitability, profitability or profitability of a particular company. In this case, the main indicator that will indicate the profitability of the organization is the ratio of the net profit received by it over a certain time period to the average amount of the established capital.

The profitability of an organization is defined as the ratio of the profit earned from a certain production activity to the sales revenue that was generated during the same period.

Profitability indicators in this case are relative profit margins. It should be noted that there is a whole system of such parameters, and in particular, the return on assets is quite important in this case. There are other metrics available, but usually they represent a variety of options for the ratio of return on investment or production cost.

Quite an important indicator that allows you to characterize the financial condition of the company is the turnover of working capital. If we talk about the most important parameters of turnover, then in this case the duration of one turnover, expressed in days, as well as the total number of turns over a certain period, will be considered.

An increase in the rate of turnover of working capital indicates that the company is strengthening from the financial side, and that the efficiency of using funds is increasing and business activity is increasing.

Economic analysis concept

Economic analysis is essential for economic growth and development of an enterprise of any level and scale of activity.

Definition 1

Economic analysis is a science that studies the economy of an enterprise, its activities from the side of fulfilling the plans and development strategies, assessing its financial and property status, as well as identifying potential reserves in different directions

The subject of economic analysis is the property and financial condition of the company, its current financial and business operations, which are considered from the point of view of the implementation of the compiled business plans and development forecasts.

Economic analysis comprehensively studies the information obtained from all sources, directs the analysis results to improve and optimize the company's activities, and allows to implement the best management ideas.

The object of economic analysis is the specific direction of the enterprise: production, sales, supply, investment, the activities of individual production and financial structures, etc.

Economic analysis, despite its isolation and formation in the role of an independent economic discipline, is closely interconnected with other sciences

Key economic indicators

Economic indicators are usually divided into groups, depending on which side of financial activity they reflect.

The main indicators are:

Profitability
Profitability
Profitability

The company's profitability reflects the most fully the indicator, which is calculated by calculating the ratio of the net profit received for the period to the average indicator of the company's equity capital for the same period.

The indicator of profitability is also important. It is calculated by dividing the profit received for the period by the proceeds from the sale of products for the same time period.

The indicators of the profitability of the enterprise are relative values.

There are a large number of indicators of profitability. The most important, of course, is the return on assets, calculated using the formula:

$ Rassets = Net profit / Avg. assets $

There are also other indicators of profitability. Their calculation is reduced to calculating the ratio of profit to the analyzed indicator (revenue, capital, cost, etc.)

Remark 1

In addition to relative values, absolute indicators are also important: the amount of overdue receivables, the amount of accounts payable, the size of the company's current assets, and the amount of equity.

For a manufacturing enterprise, the indicator of the turnover of working capital is of great importance. The most important of them are:

Duration of turnover (in days)
The number of revolutions for the period.

Remark 2

The higher the turnover of working capital, the more stable and productive the enterprise and the use of its capital, the higher the level of business activity of the company.

The role of the analysis of economic indicators at the enterprise

Economic analysis is essential in an enterprise. Performing a management function, economic analysis is closely interconnected with planning and forecasting in the enterprise, since it is impossible to carry out competent business planning without in-depth analysis.

Economic analysis serves as a justification for the proposed plans and forecasts, as well as one of the means of control over their implementation. After all, planning begins with analysis and ends with it.

Economic analysis, as mentioned above, is also an element of management, especially in production.

The cumulative role of economic analysis increases with the development of economic and financial relations. This is due to a number of factors, such as:

The need to increase efficiency
Transition to market relations
Development of new forms and methods of management.

To solve the most important task of enterprise statistics - to determine the composition of the received statistical information - it will take a lot of time.

The general principle underlying the formation of a system of indicators of enterprise statistics is as follows.

Statistics subject- is the collection and processing of economic indicators that allow you to analyze the economic activity of enterprises of various types and industries.

The collection of statistical information on orders of specific consumers is carried out within the framework of industry statistics.

An example of this approach is the organization of statistical observation of the activities of small enterprises in 1994–1996.

All information is divided into two streams:

1) the main results of the entire economic activity of small enterprises, regardless of their industry affiliation (form No. MP - Section I, the most important economic indicators);

2) statistical indicators of the production of products or the provision of services at small enterprises of certain industries, including the production of products in kind, are developed using Section II of Form No. MP and a number of industry forms, which are characterized by significant differentiation and detailing of the amount of information requested. Work is also underway to prepare baselines for statistics on large and medium-sized enterprises. Areas of analysis of the activities of large

and medium-sized enterprises, which determine the composition of the information collected in the framework of business statistics, may be the following:

a) the financial and property status of enterprises (fixed and working capital, sources and directions of spending money, debt, etc.);

b) the efficiency of the economic activity of the enterprise, the ratio of results and costs (structure of profit and costs, profitability of production, the ratio of assets and liabilities, etc.);

c) investment and business activity of enterprises (investments, production capacities and their use, stock status, demand for products, movement of labor, and others);

d) structural and demographic characteristics of enterprises.

The work on determining the composition of the main economic indicators consists of the following main stages:

1) inventory and analysis of the current industry reporting in terms of the composition of indicators, the methodology of their formation, the timing of submission, the range of reporting units, etc.;

2) the formation of the main economic indicators of the micro-level, taking into account the general structure of the basic diagram of the analysis of the socio-economic development of Russia and the composition of individual special blocks;

3) comparison of the list of indicators with the statistical indicators available in the current reporting;

4) development of statistical reporting forms for large and medium-sized enterprises;

5) preparation of proposals for revising the forms of statistical sectoral reporting.

Industry reporting applies to the production of products. It covers the issues of accounting for products in value and physical terms with all its calculations and reflects the specifics of the work of enterprises in a particular industry.

Integrated reporting forms help eliminate the repeatability of statistical indicators and reduce the information load on the enterprise.

Business Structural Survey Form Is one example of integrated reporting forms for different types of manufacturers.

the main purpose structural survey - regular provision of statistical data on the state of the structure of the production system for a comprehensive analysis of the main parameters of the financial and economic activities of enterprises, the formation of individual macroeconomic indicators.

2. The system of indicators characterizing the resource potential and the results of all activities of the enterprise

Personnel of enterprises

The role of labor resources is constantly growing, and not only during the period of market relations.

Labor collective- the basis for the success of entrepreneurial activity, teams of like-minded people and partners capable of realizing, understanding and implementing the plans of the company's management.

Labor relations are a complex aspect of the work of an enterprise.

The production process depends on people, that is, on their willingness and ability to work and, accordingly, on their qualifications. The emerging new production systems not only consist of machines, but also include people who work in close cooperation.

Human capital, equipment and manufacturing inventories are the cornerstones of competitiveness, economic growth and efficiency.

The main factors affecting the increase in the efficiency of the enterprise:

1) selection and promotion of personnel;

2) training of personnel and their continuous education;

3) stability and flexibility of the composition of employees;

4) improving the material and moral assessment of the work of employees.

There are two criteria for the selection and promotion of employees:

1) high professional qualifications and ability to learn;

2) communication experience and willingness to cooperate. Employment security, reduced staff turnover, high wages provide a significant economic effect and form workers' desire to improve work efficiency.

Labor remuneration should stimulate an increase in labor productivity and have a motivational effect.

To improve efficiency and productivity, it is necessary to change both wages and the approach to its formation.

The organization of labor and management of the collective of the enterprise includes:

1) hiring employees on a part-time or weekly basis;

2) the placement of workers in accordance with the established production system;

3) distribution of duties among the employees of the enterprise;

4) retraining or training of personnel;

5) stimulation of labor;

6) improving the organization of work.

The labor collective of the enterprise is adapting to the existing system of production processes.

The structure of the production process is based on scientific principles of labor organization, which suggest:

1) the division of labor and the improvement of its cooperation on the basis of the division of the production process;

2) selection of professional and skilled workers and their placement;

3) improvement of work processes through the development and implementation of rational methods and techniques of labor;

4) improving the service of workplaces on the basis of a clear regulation of each service function;

5) introduction of effective forms of collective work, development of multi-unit services and combination of professions;

6) improving labor rationing based on the use of reserves, reducing labor costs and the most rational operating modes of equipment;

7) the organization and conduct of systematic production instruction - advanced training of workers, exchange of experience and dissemination of advanced labor methods;

8) creation of favorable working conditions and work safety in sanitary-hygienic, psychophysiological, aesthetic terms, the introduction of rational work schedules, modes of work and rest in production. General indicators of the implementation of these principles are:

1) growth in labor productivity;

2) satisfaction of all working conditions;

3) satisfaction with the content of work and its attractiveness.

Currently, in order to hire an employee, it is necessary to maintain constant contact with educational institutions, to use a recommendation system when hiring. conduct exams and interviews and, most importantly, establish a probationary period.

The main sources of personnel selection at the enterprise are all types of educational institutions, enterprises with similar professions, and the labor exchange.

The distribution of duties and the arrangement of workers is based on a system of division of labor. The following forms of division of labor have become widespread:

1) technological - by type of work, professions and specialties;

2) operational - for certain types of operations of the technological process;

3) according to the functions of the work performed - main, auxiliary, auxiliary;

4) by qualification.

If the owner of the enterprise has selected employees for himself. that meet all of his requirements, then it is necessary to draw up an employment contract or contract - an agreement between an entrepreneur and a person who is hired, and a specific recruitment system is used in domestic practice.

Enterprise personnel structure

The entire staff of the enterprise is divided into categories: workers, employees, specialists and managers.

The workers of the enterprise include workers who are directly involved in the creation of wealth or the provision of transport and production services.

Workers are subdivided into main and auxiliary.

Their ratio is an analytical indicator of the enterprise's performance.

The headcount ratio of the main workers is determined by the formula:

where T vr - the average number of auxiliary workers at the enterprise, in the shops, on the site, people;

T p - the average number of all workers at the enterprise, in the shop, at the site, people.

Specialists and managers (directors, foremen, chief specialists, etc.) organize the production process and manage it.

Employees include employees who carry out financial accounting, supply and marketing and other functions (agents, cashiers, clerks, secretaries, statisticians, etc.).

The qualification of work is determined by the level of special knowledge and practical skills and characterizes the degree of complexity of the specific type of work performed. Compliance with the abilities, physical and mental qualities of any profession means the professional suitability of the employee.

Enterprise personnel structure- This is the ratio of different categories of workers in their total number. To analyze the structure of personnel, the proportion of each category of workers is determined and compared d pi in the total average headcount of the enterprise T:

where T i is the average number of employees in the category, people.

The structure of personnel can be considered on the basis of, for example, gender, age, educational level, work experience, etc. it is analyzed for each department. The number of employees in the workforce is changing all the time: employees are fired, others are accepted, such changes are characterized by staff turnover.

The state of the frames is determined using the coefficients.

Retirement rateTO VC(%) Is the ratio of the number of employees laid off for various reasons during a given period T at in , to the average number of employees for the same period T:

Frame rate TO NS(%) Is the ratio of the number of employees who are hired for a given period T, to the average number of employees for the same period, T:

Frame stability factor TO from it is used when assessing the level of organization of production management as at an enterprise in individual departments or as a whole.

1 – T where T? sw. - the number of employees who quit of their own free will and because of violation of labor discipline for the reporting period, people;

T- the average number of employees at the enterprise in the period preceding the reporting period, people;

T NS- the number of newly hired employees for the reporting period, people.

Employee turnover rate TO since(%) is determined by dividing the number of employees of the enterprise who retired or dismissed for a given period T uv, for the average headcount for the same period T:

Labor force statistics and working hours of the enterprise

Labor force statistics study the composition and size of the labor force. In the sphere of material production, the labor force is divided into personnel employed in the main activities of the enterprise, and personnel in non-main activities.

Workers are grouped by profession, by the degree of labor mechanization, and by qualifications. The main qualification indicator is the wage grade or wage factor. The average skill level is determined by the average wage grade, calculated as the arithmetic mean of the categories, weighted by the number or by the percentage of workers:

where R- tariff categories;

T- the number (%) of workers with this category.

All employees are grouped by gender, age, work experience and education.

The categories of the number of workers and employees include the payroll and attendance numbers, the number of those who actually worked. The payroll includes all employees of the enterprise hired for a period of one or more days. The turnout includes workers who have come to work, as well as those on business trips and employed in other enterprises according to the orders of their organization.

All categories of the number are determined for a specific date, but for many economic calculations it is necessary to know the average number of employees - the average number of employees, average number of employees, and the average number of those actually employed.

The average headcount is determined in the following ways.

Suppose that the headcount at the beginning and end of the period is known, then the average headcount is determined as a half-sum of these values.

The average headcount for a quarter, half a year and a year is determined as the arithmetic average of the monthly average numbers:

where T- the sum of the average monthly number of employees for the number of months in the period.

If you know the headcount for dates at the same time intervals, for example, at the beginning or end of each month, then the average headcount for a quarter, half a year or a year is calculated using the chronological average formula:

where № is the number of indicators;

T - number on the first date, T 2, T 3 - on other dates. The most accurate results are given by the following two methods:

The average number of employees is determined by the formula:

The average number of people actually employed is calculated by the formula:

Working time is measured in man-days and man-hours.

In statistical science, the following funds of working time (in man-days) are considered.

Calendar fund- this is the entire time of the reporting period, it is equal to the product of the number of calendar days in the period by the number of employees on the payroll. The personnel fund is less than the calendar one by the number of holidays and weekends man-days.

The maximum possible fund is less than the personnel fund due to the time of regular vacations.

In fact, the spent fund of time is less than the maximum possible due to various losses of working time.

The use of funds of time is measured by the following coefficients:

Characteristics of labor productivity

Labor transforms natural objects or raw materials into a finished product. This ability of labor is called the productive force. Labor productivity is a measure of success.

Labor productivity- the effectiveness of living labor, the effectiveness of productive activities to create a product over time.

Labor productivity statistics are faced with the following tasks:

1) improving the methodology for calculating labor productivity;

2) identifying factors of growth in labor productivity;

3) determining the impact of labor productivity on the change in the volume of production.

Labor productivity is characterized through indicators of labor intensity and output.

Production (W) products per unit of time is measured by the ratio of the volume of products produced (q) and costs (T) working hours (average headcount):

It is a direct indicator of labor productivity. The opposite indicator is labor intensity:

Production shows how much production is produced per unit of working time.

The system of statistical indicators of labor productivity is determined by the unit of measurement of the volume of products produced. Units can be natural, conditionally natural, labor and value. They use natural, conditionally natural, labor and cost methods of measuring the level and dynamics of labor productivity.

Depending on the measurement of labor costs, the following levels of productivity are distinguished.

Average hourly production = volume of products produced / number of man-hours worked during a given period.

This level characterizes the average output of a worker for one hour of actual work.

Average daily output = volume of products produced / number of man-hours worked by all workers in the enterprise.

This level shows the degree of productive use of the working day.

Average monthly output = volume of products produced / average number of workers.

The denominator reflects labor reserves.

The average quarterly output is determined in the same way as the monthly average. Average output is characterized through the ratio of marketable products and average headcount. There is a relationship between all the considered indicators:

W 1 PPP = W h? P r.d.?P r.p. ? d workers in the PPP,

where W 1nnn- production per employee;

W 4 - average hourly production;

NS r.d.- working hours;

NS r.p.- working hours;

d workers in the PPP- the share of workers in the total number of industrial production personnel.

Depending on the method of measuring the level and dynamics of labor productivity, the following statistical indices are used.

1) natural:

2) labor:

4) cost:

In statistical science, to analyze the change in average output under the influence of various factors, a system of indices of average values or a system of aggregate indices is used.The level of labor productivity of individual units of a statistical aggregate is used as an indexed value, and the number (in absolute terms) of such units with different levels is used as weights. labor productivity or their share in the total number (dt):

3. Fixed capital of the enterprise

Production is carried out in the presence of two main factors - these are:

1) labor - purposeful human activity;

2) means of production, which are subdivided into means of labor (machines, devices, etc.) and objects of labor (materials, fuel, raw materials, etc.).

With the help of the means of labor, there is a direct impact on the objects of labor - their extraction, collection, processing, etc., or conditions are created that ensure the production process - these are production buildings, structures, etc.

The difference between the means of labor and the objects of labor lies in the fact that the objects of labor are consumed in one production

production cycle and their value is completely and once transferred to the product, and the means of labor, retaining their natural form in the production process, transfer their value to the product in parts, many times, with each repeated production cycle.

All means of labor that function in the production process constitute fixed assets.

Thus, fixed assets are means of labor that affect production processes, objects of labor, or provide conditions for the implementation of the production process at an enterprise, but, functioning for a long time, they transfer their value in parts to the products being created.

Depreciation of fixed assets

Fixed production assets wear out in the course of their operation, transferring their value to manufactured products.

Depreciation Is the monetary value of the depreciation value of fixed assets transferred to products. Depreciation is included in the cost of production.

Annual amount of depreciation charges determined by the formula:

A = (B-L) / T,

where IN- full initial cost of fixed assets;

L- the liquidation value of fixed assets minus the costs of dismantling them;

T- standard service life of fixed assets.

Annual depreciation rates are determined by the formula:

where M- estimated cost of modernization during the entire operational period.

Annual balances of fixed assets are compiled to characterize changes in the volume and movement of fixed assets, their reproduction, on their basis, the processes of their reproduction are analyzed, dynamics is studied, indicators of renewal of disposal and the state of fixed assets are calculated.

Annual depreciation of fixed assets is equal to the amount of accrued depreciation for the year.

Sources of income of fixed assets:

1) commissioning of new fixed assets;

2) purchase of fixed assets from legal entities and individuals;

3) gratuitous receipt of fixed assets of other legal entities and individuals;

4) lease of fixed assets. Disposal may occur for reasons:

1) liquidation due to dilapidation and wear and tear;

2) sales of fixed assets to various legal entities and individuals;

3) gratuitous transfer;

4) transfer of fixed assets to a long-term lease. On the basis of these balances, both in book value and in value less depreciation, it is possible to calculate a number of indicators characterizing the condition and reproduction of fixed assets:

Or 100% is the wear rate. Indicators of the use of fixed assets.

Return on assets:

Capital intensity:

F e = the reciprocal of the return on assets.

Capital-labor ratio:

4. Working capital of the enterprise

Source of formation of fixed capital- long-term financial investments; a distinctive feature is a fairly long period of use of funds invested in fixed assets in order to make a profit.

Working capital- financial resources invested in objects, the expenditure of which is carried out by the enterprise within a short calendar period.

The objects included in the working capital include items that have a service life of no more than a year, regardless of their value, as well as items with a value below the established limit of no more than 50 times the minimum wage per unit on the day of purchase, regardless of the service life and their cost.

Working capital composition:

1) production stocks;

2) work in progress and semi-finished products;

3) agricultural production in progress;

4) feed and forage;

5) expenses of future reporting periods;

6) finished products;

7) goods;

8) other inventory items;

9) goods shipped;

10) cash;

11) debtors;

12) short-term financial investments;

13) other circulating assets.

In the composition of production stocks, there are: raw materials and materials, purchased semi-finished products, components, fuels and lubricants, fuel, components, etc.

The source of formation of the elements of working capital is financial resources. The structure of financial resources includes own funds (funds of the authorized capital, special funds that are formed from profit), attracted funds (commercial loans, deposits, issued bills of exchange, etc.).

Working capital consists of assets that are in constant motion and are converted into cash.

To characterize the use of circulating assets are three indicators of the speed of their circulation.

Turnover ratio characterizes the number of revolutions of the average balance of production working capital for the reporting period:

where R- the cost of products sold for the period;

CO- the average balance of circulating assets, defined as the arithmetic average of the monthly averages (for a quarter, half a year, a year) or as a chronological average.

The coefficient of fixation of working capital- this value shows how much you need to have working capital per 1 ruble. the cost of products sold. Average duration of one turnover of working capital in days:

Average duration of one turnover of working capital in days:

where D is the number of days in the period.

The average indicators of the speed of circulation of circulating assets are calculated. The turnover and consolidation ratio is calculated as the arithmetic weighted average:

The average duration of one revolution in days is determined as the harmonic weighted average:

The effect of accelerating the turnover of working capital is expressed by the amount of funds conditionally released from circulation due to the acceleration of their turnover.

Use of objects of labor - This is the consumption of materials, which characterizes in monetary terms the consumption of material resources per unit of production result. The material consumption indicator is calculated by the formula:

where MH- material production costs without depreciation of fixed assets;

Q- the volume of the aggregate social product, national income or products of individual industries and enterprises.

5. Statistical study of enterprise finance

Enterprise finance- these are financial relations, expressed in monetary form, arising from education, races

distribution and use of funds and savings in the production and sale of goods, performance of work and provision of various services.

The quantitative characteristics of financial and monetary relations, together with their qualitative characteristics due to the formation, distribution and use of financial resources, the fulfillment of obligations of economic entities to each other, to the financial and banking system and the state, is the subject of study of finance statistics.

The main tasks of the statistics of the enterprise finances are:

1) study of the state and development of financial and monetary relations of economic entities;

2) analysis of the volume and structure of sources of formation of financial resources;

3) determination of the direction of use of funds;

4) analysis of the level and dynamics of profit, profitability of the enterprise;

5) assessment of financial stability and the state of solvency;

6) assessment of the fulfillment of financial and credit obligations by business entities.

Financial resources- this is the own and borrowed funds of economic entities, which are at their disposal and are intended to fulfill financial obligations and implement costs for production.

The volume and composition of financial resources is associated with the level of development of the enterprise and its efficiency. If the enterprise is successful, then the size of its cash income is high.

The formation of financial resources occurs at the time of the formation of the authorized fund. The sources of the authorized capital are:

1) share capital;

2) share contributions of members of cooperatives;

3) long-term loan;

4) budgetary funds.

At established enterprises in a market economy, the sources of the emergence of financial resources are:

1) profit from products sold, work performed or services rendered;

2) depreciation charges, receipts from the sale of shares, securities;

3) short-term and long-term loans;

4) income from the sale of property, etc.

Profit is the main indicator of the financial condition of an enterprise. In the statistics of enterprise finance, there are the following types of profit:

1) balance sheet;

2) from the sale of products (works, services);

3) gross;

4) net profit.

Balance sheet profit- this is the profit received as a result of the sale of products of fixed assets and other property of economic entities, as well as income minus losses from non-sales operations.

Profit from product sales is calculated as the difference between the proceeds from the sale of products and the costs of production and sale included in the cost of production.

Gross profit In the structure of non-operating income and losses, it takes into account paid fines and penalties.

The profit remaining at the disposal of the enterprise after making various payments to the budget is net profit.

Enterprises themselves determine the directions, volumes and nature of the use of net profit. At the expense of net profit, a fund for the development of production, a fund for accumulation, social development and a fund for material incentives, a reserve fund are formed.

Profitability indicators

Profitability Is the profitability of the enterprise.

1. Overall profitability:

where NS b- the total amount of balance sheet profit;

F- the average annual cost of fixed assets and standardized working capital.

2. Profitability of products sold:

where NS r.p.- profit from product sales;

C is the total cost of goods sold.

Indicators of business activity of the enterprise

1. The business activity of the enterprise is determined using the indicator of the total capital turnover:

where IN- proceeds from the sale of products;

TO- the fixed capital of the enterprise.

Analysis of the financial stability of an enterprise is very important in a market economy.

Financial stability- is the ability of an economic entity to reimburse the costs invested in fixed and working capital, intangible assets on time from its own funds, and to pay off its obligations, that is, to be solvent.

Coefficients are used to assess the measurement of stability.

1. Coefficient of autonomy:

where WITH from- own funds;

S from- the sum of all sources of financial resources.

2. Coefficient of stability:

where TO s- accounts payable and other borrowed funds.

3. Coefficient of maneuverability:

K m = (C s + DKZ - O sv.) / S s,

where ДКЗ - long-term credits and loans;

ABOUT St.- fixed assets and other non-current assets.

4. Liquidity ratio:

where D sa- funds invested in securities, inventories, accounts receivable; TO Z- short-term debt.

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Introduction

1. Characteristics of the enterprise

1.1 Historical background

1.2 Activities

1.3 The structure of the unit in which the practice was practiced (indicate functions and tasks)

2. Characteristics of the main economic indicators D PP for 2 years

Conclusion

Applications

Introduction

This work is a report of industrial practice at LLC "UTK". economic analytical bank credit

The purpose of the practice is to consolidate the theoretical knowledge gained. The tasks of industrial economic practice are:

1. Familiarization with the activities of a particular enterprise.

2. Familiarization with the structure of the organization, the main functions of its production and management divisions.

3. Studying the basics of labor organization and production management.

4. Study of production technology.

5. Study of the main range of products.

6. Study of the main technical and economic indicators of the enterprise and their analytical assessment.

7. Familiarization with the main banking operations and types of services provided by credit institutions.

8. Selection and systematization of material for the preparation of the report.

1. Characteristics of the enterprise

1.1 Historical background

Limited Liability Company “Technological Completion Management” acquired the status of a legal entity from the moment of state registration - January 23, 2008, with the entry into the Unified State Register of Legal Entities. The authorized capital of the company is 10,500,000 (ten million five hundred thousand) rubles. Director Ketov Sergey Fedorovich.

The organization was created with the aim of supplying construction materials to OJSC Votkinsk plant, but it also works with other customers. LLC "UTK" regularly works in a duet with LLC "AKN - group" - an organization that provides workers for the construction industry.

LLC "UTK" cooperates with manufacturers of building materials mainly in the Udmurt Republic and the Perm Territory.

1.2 Activities

The release of products (works, services) is products (works, services) - of a certain name, standard sizes, manufactured or repaired by an enterprise or its subdivision during the planned period of time.

The objectives of the enterprise are: wholesale trade in construction materials, expanding the market for goods and services, making a profit.

The subject of the Society's activities are:

Wholesale trade in construction materials;

Leasing of equipment;

Backhoe loader;

Concrete mixer;

Hydraulic manipulator;

Saddle MAZ with a trailer;

Gazelle awning;

Dump truck MAZ;

Wheeled excavators Komatsu;

Crawler excavator Komatsu;

1.3 Enterprise structure

The structure of an enterprise is the division of an economic object, enterprises, companies, institutions into subdivisions, divisions, departments, workshops, laboratories, sections, groups in order to streamline management, establish interaction between links, establish subordination and subordination, responsibility.

The structure of UTK LLC is shown in Figure 1.

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Fig. 1 Structure of UTK LLC

An assessment of the existing organizational structure can be carried out through an assessment of its compliance with the principles of building organizational structures, namely:

1. Flexibility. The organizational structure of this enterprise is quite flexible and is able to quickly influence market changes.

2. Centralization. As you can see from the above diagram, the centralization is quite high, however, this does not interfere, but rather helps to function effectively.

3. Specialization. Just like the previous principle is assessed with a high score, each employee has certain functions, for the performance of which he is responsible.

4. Controllability. In this organization, the number of subordinates of each manager does not exceed the rational one.

5. Unity of rights and responsibilities. The rights and responsibilities of employees are in dialectical unity.

6. Delimitation of powers. Functional management (warehouse manager) ensures decision-making on preparation of products for sale, and line management (commercial director) ensures decision-making on the number and range of products sold.

Since the company is not large, all accounting functions are performed by the chief accountant. Only the storekeeper is subordinate to him.

The main tasks of the chief accountant

1. Maintaining reliable accounting, tax and management accounting of the Company's financial and economic activities.

2. Formation and submission of accounting, tax and management reporting of the financial and economic activities of the Company.

3. Interaction with state tax and other authorities within their competence.

4. Interaction with contractors and financial organizations within the limits of their competence.

5. Making payments in cash and non-cash in the manner determined by the internal documents of the Company.

6. Tax planning. Monitoring of current legislative and regulatory documents.

The main functions of the chief accountant

1. Formation of accounting and tax policies in accordance with the current legislation and the needs of the Company;

2. Preparation and adoption of a chart of accounts, forms of primary accounting documents used for registration of business transactions, development of forms of documents for internal financial statements;

3. Timely provision of complete and reliable accounting and management information on the activities of the Company, its property status, income and expenses;

4. Implementation of measures aimed at strengthening financial discipline;

5. Accounting for all business transactions of the Company;

6. Accounting for the execution of the Company's budgets;

7. Tax accounting of the Company, preparation and timely submission of tax and other reports required by law;

8. Drawing up the balance sheet, other accounting, tax, management and statistical reporting;

9. Timely submission of financial statements to tax authorities, statistics bodies, off-budget funds and other authorities;

10. Correct calculation and timely transfer of taxes and fees to federal, regional and local budgets, insurance contributions to state non-budgetary social funds, as well as other payments in accordance with the law;

11. Tax planning. Monitoring of current legislative and regulatory documents.

12. Making payments in cash and non-cash in the manner determined by the internal documents of the Company;

13. Payments of wages and other payments with the employees of the Company. Issuance of certificates to employees of the Company on issues of payroll and other payments, as well as deductions from them;

14. Carrying out an inventory of fixed assets, inventory, cash, settlements with counterparties;

15. Participation in the economic analysis of the financial and economic activities of the Company according to the data of accounting and management accounting and reporting in order to identify on-farm reserves, eliminate losses and non-production costs;

16. Participation in the implementation of advanced information systems for financial management in accordance with the requirements of accounting, tax, statistical and management accounting, control over the reliability of information;

17. Taking measures to prevent shortages, illegal spending of funds and inventory, violations of legislation and internal regulations of the Company;

18. Participation in signing contracts with the Company's counterparties;

19. Participation in the claim work of the Company;

20. Interaction with internal and external auditors of the Company.

2. Characteristics of the main economic indicators of the enterprise for 2 years

2.1 Calculation of basic economic indicators

Let's calculate the main economic indicators to get acquainted with the economic state of the enterprise.

Table 1 - Key economic indicators

Indicators	Abs. change in indicators (+, -) 2012 to 2011	Growth rate,% 2012 to 2011
1.Revenue from sales, including taxes, thousand rubles
2. Cost of production, thousand rubles.
3. Profit from sales, thousand rubles
4. Net profit, thousand rubles
5. Cost of fixed assets, thousand rubles.
6. Current assets, thousand rubles.
7.Number of employees, people
8. Wages fund (annual), thousand rubles
9.Stock return, RUB / RUB (1/5)
10. Fund intensity, RUB / RUB (5/1)
11. Stock-to-weight ratio, rubles / person (5/7)
12. The ratio of the turnover of working capital, in turnover (1/6)
13. Labor productivity, thousand rubles / person (1/7)
14. Average monthly salary, thousand rubles. (8 / (7 * 12))

Table 1 shows that in 2012 there is a decline in all economic indicators. Net income is down 67%. There is a sharp decline in fixed assets and working capital. The number of employees of LLC "UTK" is falling and their wages are reduced by 0.7 thousand rubles. The capital ratio falls from 0.1 to 0.04 and the capital-labor ratio by 75%. At the same time, there is an increase in capital productivity from 10.2 to 24.3.

2.2 Profitability of UTK LLC

Profitability (German rentabel - profitable, useful, profitable), a relative indicator of economic efficiency. Profitability comprehensively reflects the degree of efficiency in the use of material, labor and monetary resources, as well as natural resources. The profitability ratio is calculated as the ratio of profit to assets, resources or flows that generate it. It can be expressed both in profit per unit of invested funds, and in the profit that each received monetary unit carries.

Table 2 - Profitability

Along with the main economic indicators, the profitability of the enterprise also fell. The profitability of sales decreased by 1.27 units, the profitability of products fell from 4.32 to 2.96. The smallest decrease occurred in the return on equity by 4.5%, and the largest drop was in the return on assets by 57%.

Conclusion

LLC "UTK" is engaged in the supply of building materials, which is its main activity and lease equipment, which is an auxiliary activity.

For the analyzed period, 2011 was the most profitable year. Revenue in 2012 was lower by 56,001 thousand. rub. Gross profit falls by more than 40% over 2011-2012.

As a result of calculating net profit, we see that if in 2011, LLC "UTK" experienced a rise, then in 2012 it incurs losses in the amount of 36453 thousand rubles.

The cost of fixed assets has decreased by more than 80%. Current assets fell by 17,499 thousand rubles.

Due to the crisis situation, LLC "UTK" is reducing the number of employees by 5 people and a decrease in wages. The wage fund fell by 45%.

Against the background of a decrease in the number of employees, the capital productivity is growing from 10.2 to 24.3.

But capital intensity and capital-labor ratio have been reduced by more than 2 times in relation to 2011.

The dynamics of profitability indicators is not uniform. In 2010, there is a decline in all indicators. But in 2011, the profitability of the work increases. Product profitability and sales profitability surpass 2012 results. But with an increase in the number of fixed assets, there is a sharp decline in their efficiency.

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