The commercial enterprise sigma is engaged in development. Research of the marketing complex at the enterprise LLC "Sigma"

No. 1. Task 27. commercial enterprise Sigma is engaged in the development and distribution of software for computers. The profit received from the sale of products is distributed in accordance with the size of the share contributed by each member of the collective and the share of his labor participation. What is the legal form of this enterprise? Give two indications on which you established this. Name one more additional feature of this organizational and legal form, not specified in the condition of the problem.

No. 2. Task 27. In country Z, the average annual increase in prices (without improving the quality of goods) was 20%. What economic phenomenon does this example illustrate? Express three judgments about the impact of this economic phenomenon on the country's economy.

Number 3. Task 27. Firm "Ivanov and K." is owned by a group of people. The owners of the enterprise are liable for the obligations of their enterprise in full with their property, they have equal rights in managing their enterprise. What is the legal form of this enterprise? Give two reasons for your answer. Give an additional feature that distinguishes the enterprises of this organizational and legal form, not specified in the task.

No. 4. Task 27. During the discussion, the opinion was expressed that the extensive path of economic development has exhausted itself. Using social science knowledge and the facts of public life, give two arguments in support and one argument in refutation of this opinion.

No. 5. Task 27. In country Z, the average annual increase in prices (without improving the quality of goods) was 20%. What economic phenomenon does this example illustrate? Express three judgments about the impact of this economic phenomenon on the country's economy.

No. 6. Task 27. In country Z, the government is formed by the bloc of parties that wins the election. Deputy seats (mandates) in the legislative assembly are distributed among the lists of candidates in proportion to the votes given for the lists of candidates, if these parties have overcome the 5 percent barrier. What type of electoral system is country Z? What is another type of electoral system called? Name the difference between these two systems. Name any common feature of electoral systems in a democratic society.

No. 7. Task 27. The effectiveness of the influence of power on society is determined not by the degree of coercion, but by the level of legitimacy of the regime. State three reasons why citizens are convinced of the legitimacy of the authorities to make decisions that citizens must comply with.

No. 8. Task 27. In country Z, the head of state is elected by popular vote. All citizens are obliged to adhere to the national ideology, there is constant state control over all spheres of life of citizens, extrajudicial persecution of opposition movements is carried out. State Z includes territories that do not have political independence. Based on the facts given, identify each of the three constituents of the form of state Z (be sure to first name the component of the form of the state, and then specify each of them for state Z).

No. 9. Task 27. Country Z has a single national constituency. The government is formed by the bloc of parties that win the elections. Deputy seats (mandates) in the legislative assembly are distributed among political parties depending on the votes they have received, provided that these parties have overcome the 10% electoral barrier. What type of electoral system is country Z? State one advantage and one disadvantage of this electoral system.

No. 10. Task 27. A new political party has been registered in State Z. It has central governing bodies and regional branches. The party proclaims as its basic principles traditionalism, stability, order, as well as the priority of the interests of the state, nation, society over the interests of the individual. The political party during the elections won the required number of votes and received seats in parliament. Determine the type of political party depending on its ideological affiliation. Give the fact that allowed you to make such a conclusion. Name any two other types of parties distinguished by this criterion, and briefly describe any one of them


ANSWERS:

No. 1. Task 27.

1) legal form: production cooperative;

2) signs:

Employees of the enterprise personally participate in its work;

Profit is distributed taking into account labor participation and a share contribution.

3) an additional feature, for example:

The business of such an enterprise is usually not very significant in volume;

The management of the enterprise is carried out, as a rule, by the employees themselves.

Another additional feature of this organizational and legal form, not specified in the condition of the problem, can be given.

No. 2. Task 27.

2) three judgments, let's say:

Other judgments may be made.

Number 3. Task 27. A correct answer must contain the following elements:

Owners are liable with all their property for the obligations of the enterprise;

owners have equal rights in management;

3. An additional feature is given, for example:

each of the participants in the partnership has the right to veto when making decisions;

The founders of enterprises can be individual entrepreneurs as well as legal entities.

No. 4. Task 27. The following arguments may be given:

1) Support:

Most of the land suitable for cultivation is already in agricultural circulation;

Construction of new industrial enterprises requires too much capital investment and is associated with a long period of commissioning of industrial facilities;

2) in refutation:

In conditions open market labor remains the possibility of attracting additional work force to expand production.

Other arguments may be given.

No. 5. Task 27. A correct answer must contain the following elements:

1) economic phenomenon - inflation:

2) three judgments, let's say:

A high level of inflation leads to a halt in production;

Inflation leads to the disorganization of the monetary circulation system and its replacement by a system of payments in kind;

Inflation devalues ​​labor services and significantly reduces consumption.

Other judgments may be made

No. 6. Task 27. The correct answer must contain the following elements:

1) type of- proportional electoral system;

2) other type- majoritarian electoral system;

3) difference for example: under a proportional system, voters vote for party lists, and not for specific candidates, as in a majoritarian system.

(Another difference may be formulated);

4) common feature, for example:

Alternative nature of elections;

Applicants provide information about their income.

Others may be given common features these electoral systems in a democratic society

No. 7. Task 27.

1. the decisions that citizens must carry out are shaped by the conformity of these decisions to the values ​​that are shared by the majority of society;

2. the belief in the need to implement decisions depends on the political regime in the state (for authoritarian and totalitarian regimes, the problem of legitimacy is not relevant);

3. recognition of power by citizens is based on traditional legitimation, citizens get used to the methods of power and the content of its activities for a long time.

Other ways of forming can be offered unified system values.

No. 8. Task 27. The correct answer must be correct named and specified the following constituents:

1) Form of government- republic:

2) Form of government- unitary state;

3) political regime- totalitarian

No. 9. Task 27. The correct answer must contain the following elements:

1) type - proportional electoral system;

2) the dignity of this type of electoral system, for example:

Assumes the active work of political parties, including opposition ones;

The stability of political elites,

Stability of the ongoing political course;

3) a disadvantage of this type of electoral system, for example:

There is no personal responsibility of parliamentarians to voters, there is no mechanism for recalling deputies by the population;

The emergence of new political leaders, the renewal of elites is difficult;

In parliament, as a rule, small parties that are not able to overcome the electoral threshold are not represented.

Other advantages and disadvantages of this type of electoral system can be indicated.

No. 10. Task 27.

1. Answer to the question: the conservative party.

2. Fact: the party proclaims traditionalism, stability, order, as well as the priority of the interests of the state, nation, society over the interests of the individual as its basic principles.

3. Two types of parties by ideological affiliation: social democratic, liberal.

4. The Social Democratic Party primarily defends the interests of wage workers and stands for equality of people in rights and exemplary equality in income, which is ensured by state intervention in the economy.

Supervisor:
General Director: Tropa Oleg Sergeevich
- is a leader in 1 organization.
- is a founder in 1 organization.

The company with the full name "LIMITED LIABILITY COMPANY "SCIENTIFIC PRODUCTION COMMERCIAL ENTERPRISE SIGMA"" was registered on March 29, 2018 in the Moscow region at the legal address: 111524, Moscow, Electrodnaya street, building 2, building 12-13-14, room 25 .

The registrar "" assigned the company TIN 7720418732 OGRN 1187746358722. Registration number in the FIU: 087401040823. Registration number in the FSS: 773006278777391.

Primary activity according to OKVED: 46.69. Additional activities according to OKVED: 19.10; 19.20; 20.14; 20.14.1; 20.42; 20.60.1; 20.60.2; 21.10; 21.20; 41.10; 41.20; 42.11; 42.12; 42.13; 42.22; 42.91; 42.99; 43.11; 43.12; 43.13; 43.21; 43.22; 43.29; 43.39; 43.91; 43.99; 46.75; 72.11; 72.19; 72.19.1; 72.19.3; 74.90; 77.39.25; 77.39.29.

Requisites

OGRN 1187746358722
TIN 7720418732
checkpoint 772001001
Organizational and legal form (OPF) Limited liability companies
Full name legal entity LIMITED LIABILITY COMPANY "SCIENTIFIC PRODUCTION COMMERCIAL ENTERPRISE SIGMA"
Abbreviated name of the legal entity LLC "NPKP SIGMA"
Region Moscow city
Legal address 111524, Moscow, Electrodnaya street, 2, building 12-13-14, room 25
Registrar
Name Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
Address 125373, Moscow, Pokhodny proezd, household 3, building 2
Date of registration 29.03.2018
Date of assignment of OGRN 29.03.2018
Accounting in the Federal Tax Service
Registration date 29.03.2018
Tax authority Inspectorate of the Federal Tax Service No. 20 for Moscow, No. 7720
Information about registration in the FIU
Registration number 087401040823
Date of registration 30.03.2018
Name of the territorial body State Institution - Head Office pension fund Russian Federation No. 7 in Moscow and the Moscow Region, Perovo municipal district of Moscow, No. 087401
Information about registration in the FSS
Registration number 773006278777391
Date of registration 30.09.2018
Name of the executive body Branch No. 39 of the State Institution - Moscow Regional Branch of the Social Insurance Fund Russian Federation, №7739

OKVED codes

Additional activities (36):
19.10 Coke production
19.20 Production of petroleum products
20.14 Production of other basic organic chemicals
20.14.1 Production of hydrocarbons and their derivatives
20.42 Manufacture of perfumery and cosmetics
20.60.1 Manufacture of synthetic fibers
20.60.2 Production of artificial fibers
21.10 Production of pharmaceutical substances
21.20 Production of medicines and materials used for medical purposes
41.10 Development of construction projects
41.20 Construction of residential and non-residential buildings
42.11 Construction of roads and highways
42.12 Construction railways and metro
42.13 Construction of bridges and tunnels
42.22 Construction of utility facilities to provide electricity and telecommunications
42.91 Construction of water facilities
42.99 Construction of other engineering structures not included in other groups
43.11 Dismantling and demolition of buildings
43.12 Site preparation
43.13 Exploration drilling
43.21 Production of electrical work
43.22 Production of sanitary works, installation of heating systems and air conditioning systems
43.29 Production of other construction and installation works
43.39 Manufacture of other finishing and finishing works
43.91 Roofing production
43.99 Other specialized construction works, not included in other groups
46.75 Wholesale of chemical products
72.11 Scientific research and development in the field of biotechnology
72.19 Other scientific research and development in the field of natural and technical sciences
72.19.1 Scientific research and development in the field of natural sciences
72.19.11 Conducting fundamental research, research and development work in the field of the use of atomic energy
72.19.3 Scientific research and development in the field of nanotechnology
72.19.9 Other scientific research and development in the field of natural and technical sciences, not included in other groups
74.90 Other professional, scientific and technical activities not included in other groups
77.39.25 Rental and leasing of control and measuring equipment
77.39.29 Rental and leasing of other machinery and equipment for scientific and industrial purposes

other information

History of changes in the Unified State Register of Legal Entities

  1. The date: 29.03.2018
    UAH: 1187746358722
    Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
    Reason for the change: Creation of a legal entity
    The documents:
    - Р11001 APPLICATION FOR THE CREATION OF LE

    - CHARTER of legal entity
    - DECISION ON CREATION OF LE
    - LETTER OF GUARANTEE, NOT COP OF CERTIFICATE, CONFIDENT. NOT COP.5
  2. The date: 29.03.2018
    UAH: 6187747353128
    Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
    Reason for the change: Submission of information on the registration of a legal entity with a tax authority
  3. The date: 30.03.2018
    UAH: 6187747432999
    Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
    Reason for the change:
  4. The date: 02.04.2018
    UAH: 6187747450214
    Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
    Reason for the change: Submission of information on the registration of a legal entity as an insurant in territorial body Pension Fund of the Russian Federation
  5. The date: 01.06.2018
    UAH: 2187748535599
    Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
    Reason for the change:
    The documents:

    - DOCUMENT ON PAYMENT OF THE STATE DUTY
    - CHANGES TO THE CHARTER OF LE

    - LETTER, COPY OF CERTIFICATE, COPY OF ACT, COPY OF AGREEMENT 7
  6. The date: 23.07.2018
    UAH: 7187748648619
    Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
    Reason for the change: State registration changes made to founding documents legal entity related to the introduction of changes to the information about the legal entity contained in the Unified state register legal entities, on the basis of an application
    The documents:
    - P13001 STATEMENT OF CHANGES INTRODUCED TO THE INSTITUTIONAL DOCUMENTS
    - DOCUMENT ON PAYMENT OF THE STATE DUTY
    - CHARTER OF YUL IN A NEW EDITION
    - DECISION TO AMEND THE FOUNDING DOCUMENTS
  7. The date: 04.10.2018
    UAH: 6187749533702
    Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
    Reason for the change: Submission of information on the registration of a legal entity as an insurant in the executive body of the Social Insurance Fund of the Russian Federation
  8. The date: 16.10.2018
    UAH: 7187749874492
    Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
    Reason for the change: Submission of information on the registration of a legal entity as an insurant in the executive body of the Social Insurance Fund of the Russian Federation
  9. The date: 18.01.2019
    UAH: 2197746689765
    Tax authority: Interdistrict Inspectorate of the Federal Tax Service No. 46 for Moscow, No. 7746
    Reason for the change: Changing the information about a legal entity contained in the Unified State Register of Legal Entities
    The documents:
    - P14001 STATEMENT ON CHANGING INFORMATION NOT RELATED TO CHANGES. INSTITUTIONAL DOCUMENTS (clause 2.1)
    - SOLUTION #4
    - RECEIPT

Legal address on the city map

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    General Director: Meisterson Elena Aleksandrovna
  2. , Tolyatti — Active
    TIN: 6321445796, OGRN: 1186313027185
    445051, Samara region, city of Tolyatti, Primorsky boulevard, house 8, floor 2, room 26A
    General Director: Ikhyaeva Svetlana Razilovna
  3. , Bor — Active
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    606440, Nizhny Novgorod region, city of Bor, Tchaikovsky street, 18A, office 8
    Director: Alexander Ignatiev
  4. , Mytishchi - Liquidated
    TIN: 5029052219, OGRN: 1185029005974
    141021, Moscow region, city of Mytishchi, Letnaya street, 15/20

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Introduction

The modern economy is characterized by the interaction of its three main subjects; producer, consumer and state. Each of these members business processes has specific goals, in accordance with which it builds its activities. In a market economy for successful work its subjects of particular importance are deep knowledge of the market and the ability to skillfully apply tools to influence the situation that is developing on it. The totality of such knowledge and tools form the basis of marketing.

Most companies now carry out some form of market research on a regular basis. The content of the concept of "marketing" is determined by the tasks facing it. Since its inception to the present day, it has changed depending on changes in the conditions of production and sale of products. Currently, marketing is a system for organizing all the activities of a company in the development, production and marketing of goods based on a comprehensive study of the market and real customer requests in order to obtain high profits. In other words modern system marketing makes the production of goods dependent on the needs of consumers. Marketing analysis involves the identification and evaluation of the markets of the enterprise and the external marketing environment in order to identify attractive opportunities, detect difficulties and weaknesses in the work of the enterprise. Effective marketing analysis is necessary condition development of plans for marketing activities, as well as it is carried out in the process of their implementation. Marketing is one of the types of management activities and affects the expansion of production and trade by identifying consumer needs and satisfying them. It links the possibilities of production and sale of goods and services with the aim of purchasing products by the consumer. Marketing doesn't start where production ends. On the contrary, the nature and scale of production are dictated by marketing. Effective use production capacity, new high-performance equipment and progressive technology determined by marketing.

The purpose of the final qualifying work on the topic "Research of the marketing complex at the enterprise LLC Sigma" is to study the marketing complex at the enterprise LLC Sigma.

The subject of the research is the marketing complex at the enterprise.

Object of study: Sigma LLC.

Tasks of the final qualifying work:

Consideration of the theoretical material of scientific, legal and educational literature;

Consideration of the enterprise under study as a whole;

Determining the place of Sigma in the market;

Conducting an analysis financial stability company "Sigma";

Considered in graduation qualifying work the topic is relevant in today's market conditions. The enterprise needs to pay close attention to the development of the marketing service, use the elements of marketing in a complex for its successful existence.

The marketing mix is ​​used not only manufacturing enterprises, but also trade organizations, service organizations, individuals. Therefore, it is not some kind of universal, unified concept, on the contrary, the directions and methods of its implementation require adaptation to the type of organization, conditions and possibilities of its application.

1. Theoretical basis marketing

1.1 The concept and essence of marketing

“Initially, marketing was understood as the study market demand on manufactured products and the organization of marketing of these products. Over time, a number of other issues have been included in marketing.

As a marketing tool, marketing arose at the beginning of the 20th century and lasted until the 1930s. At this stage of its development, marketing was a type of commercial activity focused on the sale of those goods that the company can produce. The slogan of that time was: "Sell everything that is produced."

The main task of that period was the study of demand. Marketing began to influence not only marketing, but also production activities.

The rapid development of the theory of marketing practice in the 1950s and 1960s was influenced by the acceleration of scientific and technological progress, the faster obsolescence of manufactured products. This has led to the fact that marketing has become one of the functions of management.

Since the 1970s, marketing has become a "philosophy of business", a tool to maintain a balance between scarce resources and unlimited demand. Marketing begins to connect project activities, production, and marketing of products. The slogan of marketing is: “Thanks to marketing, firms identify the needs of the buyer, shape the transformation of purchasing power into a specific demand for this product or service, achieve long-term relationships between buyers and the seller (manufacturer) of the goods.

Methods for marketing products, ways to adapt their quality characteristics to market needs, organization of market research, acceptance criteria strategic decisions- all these elements of marketing have their own characteristics depending on the type of product produced and sold.

According to its economic content, marketing is characterized as a complex organization of production and marketing activities of an enterprise, aimed at ensuring optimal implementation products, on the uninterrupted movement of goods from the producer to the consumer in order to obtain maximum profit. At the same time, marketing influences market conditions and on the quality of manufactured products.

“Marketing as a management strategy has a number of features:

Management decisions are made in the marketing links of production with a market orientation. The main objects of study are consumers, competitors, the conjuncture of the market itself and the characteristics of the goods.

Decisions are made not in fixed planning periods, but as potential sales problems are discovered. This requires a forecast possible situations in the market, a stock of possible strategic decisions.

Availability of a system of continuous collection and processing of information.

The strategy of active influence on the market in order to create demand for marketed products.

Entrepreneurial initiative as the only possible form of production and sales management (development of new competitive ideas, their prompt implementation, organization of fast and efficient sales new products) .»

1.2 The main functions of the marketing service in the enterprise

“The main tasks of the marketing information department in accordance with the main strategic goals of the company and its current tasks, reflected in the business plans and documents on the establishment of this enterprise, the marketing information department in its daily activities is obliged to implement the following main tasks:

- providing the management of the company with the necessary marketing information in the interests of developing a strategy and tactics for the development and market behavior of the company. The department is obliged, if necessary, to clarify and supplement the specified information, as well as to comply with all necessary work on the analysis and evaluation of various kinds of current and prospective market situations.

- carrying out the whole range of market research related to the market, product and consumers, both according to the approved marketing research plan, and according to special instructions from the management and on the instructions of other departments of the company.

To determine the goals and functions of the marketing department, it is necessary to conduct a complete analysis of the company's activities and identify bottlenecks and imbalances in its functioning. Based on the data obtained, build a hypothesis for resolving these problems by the forces of the marketing department being created, that is, develop a marketing plan. Based on the strategy marketing development and from the objectives of the marketing department, we can hypothesize a rational structure for the marketing department.

1.3 Elements of the marketing mix

“The marketing mix includes four elements (the so-called 4 P system). These are product, price, place and promotion.

Product. In order to provide the client with information about the product in detail, it is necessary to consider the product as a combination of a number of commercial characteristics:

- the main commercial idea of ​​the product (reflects the direct purpose of the product);

- technological parameters of the goods (reflect the specifics of the technological process, the materials used and their characteristics);

- consumer utility of the product (those benefits that the client will receive in the process of using the product, for example, environmental friendliness, safety, compatibility, etc.);

- the quality of the goods itself in comparison with similar goods in the assortment range and in comparison with goods - analogues;

- presence, popularity and reputation of the trademark;

- external design and product design;

- packaging, containers and their characteristics;

- pricing policy of the company;

- company policy in the field of sales and service.

The assortment policy of the company is planned taking into account a number of factors, based on the capabilities of the manufacturing company, the needs and prospects for the development of the market, the specifics of the demand of individual customer groups. At the same time, the development of new products within the framework of the company's specialization allows it to maintain customer interest in its company and attract increased attention to itself for a while.

Each product or service goes through a series of successive stages in its development, reflecting the change in sales volumes of the product over time. The study life cycle product allows:

- timely update the range;

- to maintain a stable financial flow;

-correctly "select" the appropriate tactical marketing activities for each stage of the life cycle.

The principles of a consistent increase in sales over time are important for developing a stable policy for the company's existence in the market. For the sustainable development of the company in the market, it is necessary that assortment policy The company consisted of products at different stages of the life cycle. Significant cash receipts from a product that is at the third stage of the life cycle are spent on the development of a new product. In addition, it is necessary to have another assortment group, which has already passed the first stage of the life cycle, and whose sales volumes are actively growing. The company's stable assortment policy reflects folk wisdom; “I put one berry in my mouth, pick another one, and notice the third one.”

Strategically important for the company is the decision to expand or deepen the range of the company plans to develop. Only a few companies initially choose for themselves a deepening of the range and turn into specialized companies. In this case, the business is quite reliable, but there are significant limitations for quantitative growth. Most companies start their business with enough a wide range and, having "groped for its diamond", proceeds to some limitation of the assortment, while leaving for itself several "spare" development options.

The price is formed by the following elements:

- cost;

- allowances;

- credit;

- competitiveness.

The price as a means of marketing reflects a whole range of dependencies and cause-and-effect relationships in which the manufacturer of the product is located. There are a number of factors that affect the price level:

- production and circulation costs;

-state policy of regulation of the economy as a whole and prices for certain groups of goods and types of raw materials;

- the presence of competitors and the specifics of the ongoing competition;

- consumer behavior and elasticity of demand;

-the specifics of the product itself, the development of the range, the stage of the product life cycle.

When building pricing policy companies should pay special attention to three main issues:

-determine the goals of pricing policy;

- conduct a deep analysis of their own production costs and the actions of competitors;

-develop a policy of discounts/markups.

Traditionally, there are three main goals of pricing policy:

Profit growth due to market share; is achieved due to the minimum price level, price leadership in the market. This goal can be realized with a really low level of production and distribution costs and a large potential for increasing the primary sales market.

Profit growth due to the maximum price; achieved by setting a prestigious price. The product is focused on customers who prefer the quality of the product, its uniqueness, prestige. To achieve this goal, the company is forced to incur additional costs aimed at creating an appropriate image of the company and product.

Ensuring profit by maintaining a stable position; the main conditions for achieving this goal is the preservation of the existing state of affairs, stability can only be violated as a response to a change in the external environment in the form of changes public policy, actions of competitors and intermediaries.

Analysis of own production costs is carried out in order to determine the threshold of profitability and; hence the company's financial stability margin. Given the specifics of the current state of business in Russia, special attention should be paid to the level of fixed costs of the company. On the other hand, you can achieve a good result if you deliberately go for some reduction in variable costs in the case when quality is not a significant preference factor for the client and a low price level is key factor choice.

When analyzing the actions of competitors, special attention is paid to the ratio of prices different manufacturers in relation to each other. Such a comparison allows you to find your place in price range and “attach” your price level to certain advantages that the client acquires when buying goods from this company. Not only the price level is compared, but also the forms, terms of payment, methods of stimulating customers, pricing within product range and other options. When conducting such comparative analysis it is important to find your strengths and weak sides in matters of pricing in order to correctly and responsibly present their prices to customers in the future.

Stimulating the buyer through the provision of discounts is a very complex mechanism. The main thing to remember here is that the discount ceases to stimulate if it exists all the time.

Any object has value only in case of its insufficient quantity. The customer can be “overfed” with discounts, and the unwinding spiral of discounts (when the customer buys only when there are discounts, and each time insists on increasing them) can overwhelm the manufacturer himself. Therefore, the discount should always be tied to a specific date, event, period, and be of a finite nature.

When choosing discounts for a client, you should always remember that any discount leads to an underestimation of your own sales revenue and is justified only if there is a sufficient level of increase in sales volumes.

Unfortunately, entrepreneurs often deliberately increase the margins for a product and then give discounts on this product, assuming that by doing so they will be able to attract a customer. In this case, manufacturers forget that the best incentive for customers is simply a lower base price level at an acceptable markup level.

The formation of the system of margins is based precisely on the basic patterns of demand - lower prices stimulate an increase in sales volumes.

In this case, the base price for the product is set low, but each increase and improvement in the consumer characteristics of the product leads to an increase in the price of the product. Main advantage this method is that the low a basic level of prices makes it possible to purchase goods even for people with a low level of income. The main difficulty in establishing a markup system is that each new utility in the product must be significant and understandable for the client, only in this case the client agrees to pay extra for this utility.

The place of a product on the market is:

- market sector;

- warehousing;

- location;

- distribution.

In conditions when the market is not saturated with goods, and the demand is not satisfied, the manufacturer of products can consider the market in an aggregated way. But as consumer demand is saturated, the manufacturer faces the problem of market differentiation and allocation of target markets for itself.

Target market - a certain part of the market of goods or services on which the company is going to focus its activities.

Market segmentation - the breakdown of the market into separate parts (segments) allows you to more fully and accurately take into account the requirements of various consumers for various products.

Market segmentation can be based on various criteria, for example:

- characteristics of buyers (gender, age, place of residence, etc.);

- characteristics of goods (manufacturing technology, packaging volume, consumer characteristics, etc.);

- differences in distribution channels and forms of sale;

- price;

- geography of sales.

Based on the specifics of the product and the goals of the company, the choice of market coverage options is carried out. The attractiveness of different market segments is determined, taking into account a number of conditions:

- the segment should be sufficiently capacious;

- the segment should have the prospect of further growth;

- not be the subject of interest of a competing company.

In fact, the enterprise must find its "niche" in the market and in some way "specialize" in its development. This approach to choosing a niche of activity allows you to rationally use all types of company resources ( cash, human and industrial capital). Within the framework of the target market, the “positions” of the enterprise are developed, which will ensure the predominant position of this enterprise in this market and create objective competitive advantages. It is important to emphasize that the positioning process involves the careful design and development of all tactical marketing tools: product, pricing policy, distribution and marketing policy, communication policy.

Promotion of goods on the market is carried out by:

- advertising;

- stimulation;

- personal sales;

- propaganda (work with the public).

Marketing communications allow you to convey information to real and potential clients about the company and its products. Complex marketing communications It is represented by four elements: advertising, personal selling, promotional activities, and public opinion organization. Promoting ideas, information, relationships, opinions, etc. is very difficult question and here it is appropriate to turn to specialists.

To increase the effectiveness of advertising, you should initially plan not just one promotion, but develop an advertising campaign as a whole. An advertising company can cover different channels for promoting information, use different forms and advertising methods.

An advertising company can pursue different goals, for example, to achieve brand recognition, increase the level of memorability, create a positive image, etc. Personal selling is the verbal presentation of a product during a conversation with a potential buyer. Personal selling in many cases is negotiated. Approximate scheme business negotiations includes the following elements:

- put forward an offer and start negotiations;

- arouse interest and establish the needs of the client;

- to form confidence in the transaction, enterprise, product;

- it is advantageous to emphasize all the benefits that the client will receive when purchasing this product;

- arouse the desire to buy;

- Negotiate the terms and close the deal.

All demand stimulating activities are designed to revive demand and are therefore rather reinforcing forms of communication.

This group of activities may include the following activities: presentations, exhibitions, fairs, competitions for customers, lotteries, distribution of coupons, distribution of samples, celebrations and company weeks and other events.

All activities aimed at stimulating demand involve various forms of additional benefits for customers in the form of gifts, souvenirs, test samples of goods, etc.

The organization of public opinion aims to form a benevolent public opinion regarding the activities of the enterprise, maintain its positive reputation in the relevant public environment, create a sense of responsibility and interest in the company's affairs among the employees of the enterprise.

Active means in shaping public opinion are charity and sponsorship, organization of exhibitions and conferences, organization of public relations and a number of other events.

The formation of the image should be directed not only to the company's products, but to the values ​​that lie outside the product, but have a positive social significance. The idea is conveyed to the general public that commercial activity The purpose of an enterprise is not only to make a profit, but to satisfy the needs of people.

Since advertising is one of the most significant elements marketing activities, then it has a significant economic impact both on the economy of the company as a whole and on industry, the production of the company, consumers and competitors.

“The positive effect of advertising on the economy is that it promotes economic growth, investment, and at the same time, advertising is wasteful and depletes resources. An American businessman has become a classic saying: “I know that almost half of my advertising money is wasted, but I don’t know how much.”

It is difficult to strike a balance between advertising losses and advertising revenue. These values ​​are different for each firm, even in the case of equal financial costs. It depends on many factors: the study of consumers, market analysis, strategic planning and tactical decisions ... - how correctly marketing tasks were set and solved by the company.

The need for a serious and competent approach to solving these problems, because some types of promotional activities require big expenses which can be burdensome for the firm's economy.

Advertising informs consumers and facilitates competition, while at the same time creating non-price competition.

A positive feature of advertising is the creation of a large number of jobs. Agencies and centers, establishments and bureaus engaged in advertising, corporate identity development, artistic and design work, television advertising, newspaper advertising, photography…

The undeniable positive effect of advertising is the expansion of markets for new products, as a result - the expansion of production. Production is also affected by the fact that advertising maintains competition at a good level. (Increasing production volume, improving product quality, design, and so on).

However, the negative is that a powerful flow of advertising, on the one hand, can block competitors from entering the market, affect their production, and even eliminate competition between firms. And although firms strive to do so, achieving the desired goal in this area will eventually lead to a monopoly, “stagnant water”, in which there can be no progress for the “winner”.

The misuse of marketing techniques in advertising can create "anti-advertising", barriers to entry of one's own firm. Advertising provides an increase in revenues to the company in proportion to the volume of activity and this is undoubtedly a plus. Reduces the degree of risk and uncertainty in marketing activities and at the same time provides super-profits. But, of course, advertising has a special focus on consumers. Advertising can attract a large and geographically dispersed market.

Using a variety of media, provides the consumer with information. This is a positive effect of advertising, allowing the consumer to navigate the sea of ​​​​products, but often the desire to sell their product in a larger volume encourages the company to provide useless, misleading, and even false information.

The latter is typical for young Russian market where most entrepreneurs think about momentary profit at the expense of their own reputation. "Advertising is the creation and transmission of a product idea in order to induce the consumer to buy it."

Advertising indirectly serves as a means of controlling the quality of products and differentiates products by inflating small differences.

Advertising paves the way for personal selling: generates audience awareness and a favorable attitude towards branded products. It also enables self-service retailing, even an entire mail-order industry.

Using the pull strategy, advertising allows the company to demonstrate through its distribution channel the presence of consumer demand. Advertising contributes to the increase, maintenance and stabilization of demand, provides an incentive to improve the standard of living.

In addition to the above, the marketing structure includes another very important element - "people".

People are the most important and complex driving force. From a marketing point of view, they are divided into three categories:

- the company (its employees),

- trade (wholesale, retail - how they work and what requirements they impose);

- consumers.

Thus, we can say that considering marketing only as a whole allows an enterprise to develop and successfully compete with others in the market.

2. Characteristics of the enterprise under study

2. 1 General information about the enterprise

Legal status, form and type of activity of the enterprise.

Sigma LLC is a legal entity. The enterprise acquired the rights and obligations of a legal entity from the moment of its registration - December 9, 1991.

LLC "Sigma" has a round seal containing its full company name in Russian and an indication of the location of the company. The Company has letterheads and stamps with its own company name, its own emblem, as well as a registered trademark, settlement and other accounts in rubles and foreign currency in banking institutions.

The Company is liable for its obligations with all its property and is not liable for the obligations of its members. LLC "Sigma" acts in accordance with the legislation of the Russian Federation and this Charter.

The authorized capital of the enterprise is divided into shares of two participants who are the owners of the LLC - Makhrova A.E. and Makhrova M.I.

An LLC can create branches and open representative offices, have subsidiaries and dependent business companies with the rights of a legal entity.

Brief history of the industry and enterprise. To begin with, a little history of the oil industry in Russia. Before becoming the most valuable agricultural crop, supplying our table with a classic product - sunflower oil, sunflower for a long time was just an ornamental plant. In Russia, the sunflower counts its history from the time of Peter the Great. Only in 1829, the peasants of Alekseevskaya Sloboda came up with a way to obtain oil from its seeds. And already in 1833, the first oil mill in Russia was built in Alekseevka. The recognition of sunflower oil by the Russian Orthodox Church as a Lenten product contributed to the widespread distribution of sunflower oil.

You can talk about the benefits of vegetable oil for a very long time. Firstly, it contains vitamins and biologically active substances that provide the body with energy. In addition, sunflower oil gives cooked dishes a special taste. For these reasons, sunflower as a crop is very common in the world and in Russia, and sunflower oil is popular and occupies about 80% of the country's market. Over the past decade, a serious lack of vegetable fats has been observed in the diet of Russians. Thus, with the recommended annual rate of 13.5 kg by the Ministry of Health, Russians consumed about 6.6 kg of vegetable oils in the 90s, including indirect: mayonnaise, confectionery, etc. And by 2001, the total per capita consumption of vegetable oils amounted to 10.4 kg. The current average consumption of our compatriots is 10-12 liters per person per year, while in the developed countries of the West it is 15-26 liters. According to the Russian Fat and Oil Union, Russians consume about 75 million liters of bottled oil every month. Of these, 60 million bottles are refined vegetable oil. Thus, summing up, we can say that in the near future the following trends will prevail in the market of the Urals, Siberia and the Far East: consolidation and reduction in the number of players due to the washing out of the market and absorption of small and non-competitive manufacturers, strengthening positions and sales growth , the most stable and promoted brands due to the withdrawal from the market of "random", low-price products, the reduction of imports and the development of the food and fat-and-oil industry in Russia, which will definitely prevail due to lower prices while maintaining European quality.

All these trends, requirements and requests and the requirements of the modern food market of the country correspond to the example of the development of one of the producers of the oil and fat industry in the Urals - the company "Sigma".

At the moment, our company is the No. 1 manufacturer in the Urals in terms of volumes of bottled vegetable refined and unrefined oil under the Crown of Abundance trademark. It is confidently ahead of other producers in the region by at least 1.5-2 times and uses imported raw materials for the production of corn and soybean oil, for sunflower - all raw materials are produced only in the south of Russia (Voronezh, Saratov, Krasnodar, Armavir). The capacity of the new plant makes it possible to increase sales by 2.5 times from the current level. Bottling lines allow to produce about 7,000,000 bottles per month. The profitability of the business makes it possible to maintain programs to support distributors at the level of the leading brands in Russia.

The quality of the manufactured products is marked not only by the recognition of the population of the regions where the brand is sold, but also by diplomas and medals of international and regional exhibitions. At the international fairs - exhibitions "PRODSIB - 2002 and 2003" (Novosibirsk), vegetable oils "Crown of Plenty" from "Sigma" received a large gold medal for the quality of vegetable oil. On the international exhibition- Fair "Ural Shrovetide - 2002 and 2003" (Chelyabinsk) were awarded a medal for quality.

"Sigma" is a full member of the South Ural Chamber of Commerce and Industry and is included in the list of reliable business enterprises in the region " Good will". Over the years of its activity, the company has received public recognition, won the trust of partners in the Chelyabinsk region, regions of Russia and abroad. In Chelyabinsk, our oil is sold in more than 500 retail outlets. The brand can be found in all key super- and hypermarkets of the city - Dixy, Lightning, Pyaterochka, Sesame, Forget-me-not.

The company is also expanding its presence abroad - it cooperates with companies from Kyrgyzstan, Turkey, Mongolia, Yugoslavia, Kazakhstan, and Uzbekistan.

In March 2004, Sigma LLC was the first in the territory from the Urals to the Far East to launch the most modern plant of the Swedish company Alfa Laval for refining, deodorizing and freezing vegetable oils. The new equipment made it possible to automate all processes for the production of refined oil, to process all types of unrefined oils - from traditional sunflower to soybean, rapeseed, mustard and corn.

Goals and object of the enterprise.

The purpose of the company's activities is to make a profit and make the most efficient use of it to meet the needs of consumers and the development of society. The structure of the company ensures its activities aimed at:

- meeting the needs of the client and making a profit;

- improving the welfare and social status of employees.
At present, the main areas of activity are:

- packing and sale of oil;

- packing and sale of bulk products;

- wholesale trade;

- wholesale and retail trade in the markets;

- retail trade in shops.

Company principles and management structure. The management of the organization is carried out in accordance with these Regulations, the Regulations on the company, the Regulations on structural divisions, job descriptions and other organizational and administrative documents.

The company management structure includes:

- company management:

- management (general director, executive director;

- director of TPK;

- Commercial Director;

- business manager;

- financial director;

- director of a trading house;

- director of retail stores);

- heads of structural subdivisions (heads of departments, sections).

A schematic representation of the company's management structure is given in Appendix B.

The general management of the company is carried out by the general director, and in his absence - by the executive director.

The main structural units are departments and services.

These divisions manage one of the aspects of the company's activities.

Direct management of the work of the unit is carried out by the head of the department (section).

The head of the division is appointed and dismissed by order of the general director.

In accordance with the current areas of activity and providing functions, the structure includes the following services:

- commodity-industrial complex;

- commercial service;

- financial service;

- trading house;

- retail network;

- business development service;

- accounting service;

- internal audit service;

- security Service.

The composition of the commodity-industrial complex includes the following divisions:

- oil packing shop;

- filtration area and production laboratory;

- production and technical department;

- department of labor protection;

- storage facilities;

- auxiliary technical services (DCS, garage, ERU).

- accounting.

- The commercial department includes the following departments:

- sales department;

- purchase department;

- railway transportation department.

The business development service includes the following departments:

- marketing department;

- Human Resource department;

- Common department;

- legal department.

- The financial department includes the following departments:

- financial department;

- planning department;

- information and technical center.

The trading house includes the following divisions:

- sales department;

- purchase department;

- grocery warehouse in Chelyabinsk;

- grocery warehouse;

- Bulk products packing shop.

The retail network includes the following divisions:

- shop "Sigma";

- accounting;

- stock;

- technical area.

The internal audit service includes a control and revision department.

The structure of the marketing department at Sigma LLC is presented in accordance with Scheme 1:

Scheme 1 - Structure of the sales and marketing department

Enterprise mission.

The mission of the enterprise is expressed in the following words: “Sigma provides its consumers with healthy food thanks to a professional team, quality work and customer care.

The Company contributes to the regular improvement of living standards and social stability in Russia.”

2.2 Sigma's place in the market. Position in the modern market of the oil and fat industry

At the moment, the Russian market for bottled vegetable oils is about 1,070,000 tons / year worth $110,000,000.

Over the past 3-4 years, the production of bottled vegetable oil has doubled, the number trademarks increased from 20 to 200. The amount of investment in the development of production today is about $ 100 million / year. In 2004, the growth in the production of vegetable oils amounted to 20%. The reserve for the growth of the vegetable oil market is about 30-50% in weight terms over 3-5 years with an increase in household income from $250 to $700 per person / month. by 2010. At the same time, the cost of 1 liter is expected to increase from $1.2 to $1.5-1.7.

To date, the market for oil - fat industry is quite high competition.

The main indicators that determine consumer demand are product quality, its price and brand promotion. The main representatives of this industry in the Russian market are as follows:

Group of companies "Bouquet".

Main activity: production of mayonnaise, margarine, laundry soap, production of refined and unrefined oils.

Brand / products: the company does not have a brand of sunflower oil, as it specializes in the production of bulk unrefined oil for further industrial processing.

The structure of the holding: OJSC Saratov Fat Plant (production of mayonnaise), CJSC Yantarnoye - four oil plants (production of unpackaged unrefined butter by cold pressing), OJSC Novosibirsk Fat Plant (production of margarine, soap), Moscow Fat Plant.

History of development: in 1998, the acquisition of the Saratov fat plant, in 2003 - the accession of the Novosibirsk fat plant.

Dealer network: three official representative offices (Moscow, St. Petersburg, Volgograd).

Six regional branches: Central, Western, Caucasian, Ural, Volga.

Sales regions: sales in 60 constituent entities of the Russian Federation.

Petrosoyuz Group of Companies

Primary occupation; production of soft oils, margarine, import of oils "My family", "Housewife's Dream", production of ketchup, fruit concentrates. Brand/products: vegetable and soft oils "My family", "Housewife's Dream", "Derevenskoye", "Maslenkino", ketchup "Picador".

The structure of the holding: Pelmenny Kombinat No. 1 LLC, Istochnik LLC - production of soft butter, LLC PB "Product" - production of soft butter, OJSC Ivanovo Margarine Plant - production of margarines and soft oils.

Dealer network: about 100 dealers in Russia.

History of development: 1989 - creation of the company "Petrosoyuz" on the basis of the company "Petroimport". The main activity is the import of food products from Europe; 1997 - purchase of Pelmenny Zavod LLC, Istochnik LLC, St. Petersburg Plant LLC; 1999 - acquisition of OOO PB Produkt, OOO Petropolimer; 2000 - acquisition of the Ivanovo Margarine Plant JSC; 2001 - transformation of "Petroimport" into the industrial group "Petrosoyuz".

OAO Efko.

Main activity: sunflower processing, mayonnaise production, sunflower oil refining, plastic packaging production. Brand/product: sunflower oil, Sloboda mayonnaise and ketchup, Altera olive oil.

Dealer network: eleven representative offices in Russian cities.

History of development: the company was founded in 1994 on the basis of an ester plant, in 1997 - entering the market with the Sloboda brand.

OAO Yug Rusi.

Main activity: procurement of oilseeds and grain crops at elevators and grain-receiving enterprises of the North Caucasus, the supply of flour and vegetable oil to the regions of Russia and the countries of the Near Abroad.

Brand/product: sunflower oil "Zolotaya Semechka".

JSC "Rusagro"

Main activity: production of sugar, cultivation of sugar beet together with the company "Agrointer", supply of grain for flour mills, processing of sunflower, production of sunflower oil "Avedov". Brand/product: sunflower oil "Avedov", "Mario", "Vkusnaya Pochta", "Natura".

Dealer network: twelve regional sales offices. Development history: the company was founded in 1996.

The Krasnodar MZhK became the production base. In 2000

Anninsky Oil Extraction Plant was acquired. In 2003, the purchase of the Kropotkin Oil Extraction Plant from the investment company Sigma. In 2003 - the acquisition of the Yekaterinburg Fat Plant. LLC Agroindustrial company "Aston" Main activity: the largest operator of the grain and oilseeds market, transport, forwarding, brokerage services.

Economic characteristics of "Sigma" and its place in the market.

Sigma products are designed to meet the needs of a wide range of consumers both in Russia and neighboring countries. Having our own factory, equipped with advanced Alfa Laval technology, allows us to obtain a high-quality and useful product and compete with others. Russian enterprises. strategic goals companies by market share in Russia in the period from 2004 to 2008. the following:

- 2004 - 2.5%;

- 2005 - 4%;

- 2006 - 6%;

- 2007 - 8%;

- 2008 - 10%.

Strategic goals of the company by 2008:

- the share of the Russian bottled oil market - 10% ($110 million);

- return on capital of at least 45%.

Company development plans and main tasks:

- increase in the occupied market share by 2 times;

- expansion of sales geography in Russia and CIS countries;

- warehouses for storage of oilseeds;

- bottling of 6.000.000 bottles/month, warehouses for finished products;

- two brands in the low and medium price category;

- diversification of the production of vegetable oils with a focus on different price segments of the market;

- release of a line of olive oils "crown of abundance";

- increasing the capacity of the vegetable oil processing plant up to 200 tons/day.

The geography of supplies of vegetable oils includes four main regions: Central District; Siberia; Ural; Far East; some CIS countries (Uzbekistan, Kazakhstan and others). Sales of the company's products for 2004 are shown in Table 2.

Table 2 - Sales for 2004 (RUB)

Sales of bottled butter

Sales of oil by weight

September

Table 3 - Sales for 2005 (RUB)

Sales of bottled butter

Sales of oil by weight

September

Figure 1 - Market share in the main regions of Russia for three years

At the moment, the position of the company's products in individual cities of Russia looks like Figure 2.

Figure 2 - The share of Sigma products in individual cities of Russia

According to Figures 1 and 2, we can conclude that in terms of distribution share, the company's products are among the top five brands in the Russian fat and oil market, the average market share of the leading brand in the Russian fat and oil market (place 1) does not exceed 20%. At the moment, the main brands of vegetable oils producers occupy positions in accordance with Figure 3:

Figure 3 - Market share by major brands of oil producers

Thus, we can conclude that Sigma LLC is developing quite successfully, increasing production volumes and developing new markets.

2.3 Analysis of the financial condition of the enterprise

Analysis of financial stability.

“The financial stability of an enterprise is the ability of a business entity to function and develop, to maintain a balance of its assets and liabilities in a changing internal and external environment, which guarantees its constant solvency and investment attractiveness within the limits of an acceptable level of risk.

Financial stability is a characteristic that determines long-term (as opposed to liquidity) stability and indicates the efficient use of financial resources in a continuous process of production and sale.

The financial stability of the enterprise is characterized by the following economic categories:

Stocks and costs (system part of current assets):

33 = 3 + VAT + KFV + POA - p.210 + p.220 + p.251 + p.253 + p.270 (1),

where 3 - reserves (P-th section of form 1);

VAT - value added tax on acquired valuables (P-th section of Form 1);

KFV - short-term financial investments (loans provided to organizations for a period of less than 12 months) (P-th section of form 1);

POA - other current assets (P-th section of form 1).

Own working capital:

SOS = SC + DP - VA = p.490 - p.252 + p.590 - p. 190 - p.230 (2),

where SC - equity (III section of form 1);

DP - long-term liabilities (IV-th section of form 1);

VA - non-current assets (1st section of form 1).

Normal sources of stock formation:

IFZ = SOS + ZK + KZ = p.490 - p.252 + p.590 - p. 190 - p.230 + p.610 + p.621 + p.622 + p.627 (3),

where ZK - short-term loans (credits) (V-th section of form 1);

KZ - accounts payable (V-th section of form 1).

Overdue assets and liabilities (not repaid loans and credits, overdue accounts payable and receivable):

PAP = ZKpr + KZpr + DZpr = form5 (sL11 + p.120 + p.131 + S.141 + + S.211 + S.221 + S.231 + S.241) (4),

where ZK pr - overdue loans and credits (1st section of form 5);

DZ pr - overdue accounts receivable (2nd section of form 5);

KZ pr - overdue accounts payable (2nd section of form 5).

The conditions for determining the financial stability of an enterprise are as follows.

Absolute financial stability takes place if own working capital is sufficient to cover reserves and costs:

Normal financial stability occurs if the amount of own working capital is not enough to cover inventories and costs and the enterprise is forced to attract short-term loans (credits) and accounts payable for commodity transactions:

SOS< 33 < ИФЗ (5)

An unstable financial condition occurs if the amount of own working capital, short-term loans (credits) and payables for commodity transactions is not enough to cover inventories and costs:

SOS< 33 >IFZ (6)

Crisis financial condition takes place if the amount of own funds is not enough to cover reserves and costs working capital, short-term loans (credits), accounts payable, debts on commodity transactions, and in addition, the company has overdue assets and liabilities (credits and loans outstanding on time, as well as overdue accounts payable and receivables):

SOS< 33 >IFZ; PAP > 0 ………………. (7)

The results of calculations to determine the type of financial stability of the analyzed enterprise are presented in accordance with table 4:

Table 4 - Type of financial stability

Parameter

Calculated type of financial stability

At the beginning of the reporting period:

Estimated values ​​of Financial Stability Indicators

At the end of the reporting period:

Estimated values ​​of financial stability indicators

7182<

105947<

210025

0

2. Normal condition

The analyzed enterprise, as the data in the table shows, at the beginning of the period belongs to the normal type of financial stability, and at the end of the period - to normal, since inventories and costs are more than own working capital, but less than normal sources of financing reserves and costs.

Balance liquidity analysis.

“Analysis of the liquidity of the balance sheet assesses the creditworthiness of the enterprise, its ability to pay off its obligations.

Assets according to the degree of liquidity are divided into:

- A1 - the most liquid assets - line 260 + line 250 (f No. 1);

- A2 - quickly realizable assets - line 240 (form No. 1);

- A3 - slow-moving assets - line 210+line 220+line 230+line 270;

- А4 - hard-to-sell assets - line 190 (form No. 1).

According to the urgency of obligations, liabilities are divided into:

- Ш - the most urgent obligations - line 620 (form No. 1);

- P2 - short-term liabilities - line 610 (form No. 1);

- PZ - long-term liabilities - line 590 (form No. 1);

- P4 - permanent liabilities-str. 490 (f. No. 1) .

To maintain the liquidity of the balance sheet, inequalities must be observed in accordance with Table 5:

Table 5 - The condition of absolute liquidity of the balance

The results of the analysis of the liquidity of the balance sheet of the enterprise are summarized in Table 7. These data show that the condition of absolute liquidity of the balance sheet is not met.

Table 7 - Results of the balance sheet liquidity analysis

At the beginning and end of the period, the balance sheet of the enterprise is not absolutely liquid, since the first condition for the absolute liquidity of the balance sheet is not met, and the enterprise is not highly solvent.

To pay off the most urgent obligations, there is not enough surplus of fast-selling assets, which means that slow-moving assets should be attracted.

Analysis of the relationship between the cost and the implementation of the financial result.

LLC "Sigma" has the necessary material and technical base, qualified staff, the latest technologies for the production of oils.

Therefore, in 2006 management is considering an increase in production volumes. Let's consider the interrelation of cost price, sales volume, profit according to the main indicators used in 2005.

The initial data for calculations are given in Table 8.

Table 8 - Indicators of the enterprise with the volume of output in 2005

Using the table data, we determine:

- the amount of profit;

- the average marginal income for each type of product;

- coefficient of marginal income for each product;

- the amount of profit that the company will receive by increasing the sales of packaged butter to 42,000 thousand kg;

- the amount of profit that the company will receive by increasing sales of weight - up to 14,000 thousand kg.

For convenience and clarity, consider all the necessary data in accordance with Table 9.

With an increase in production according to the plan in 2006, the company will receive the following profit:

- the amount of marginal income from the sale of packaged butter will be 638,400 thousand rubles. (15.2*42000000);

- the amount of marginal income from the sale of bulk oil will be 161,000 thousand rubles. (11.5*44000000);

- the amount of marginal income from the sale of both types of products will be 799,000 thousand rubles;

- the amount of profit will be 331641089 rubles. (799000000-267358911).

Table 9 - Calculation of the average value and coefficient of marginal income and profit of the enterprise

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1 option

1. Establish a correspondence between forms and types of legal entities: for each position given in the first column, select the corresponding position from the second column.

2. Firm "Astra" provides services for the improvement of courtyard areas. What signs will allow us to conclude that the organizational and legal form of this company is a production cooperative? Write down the numbers under which they are indicated.1) unites several masters personally involved in the provision of services2) duty to observe labor discipline3) receiving dividends at the end of the year4) participation of employees in the management of the enterprise5) conclusion of an employment contract with employees6) profit is distributed among employees in accordance with their labor participation within the share3. A commercial enterprise produces confectionery. What signs indicate that the organizational and legal form of this enterprise is a joint-stock company? Write down the numbers under which they are indicated.

1) the authorized capital is divided into a certain number of securities2) the main goal of the enterprise is to make a profit3) the property liability of the owners of the enterprise is limited by the amount of their contributions4) the activity of the enterprise is regulated by the Civil Code of the Russian Federation5) securities are issued in exchange for a deposit6) holders of securities can participate in the management of the enterprise

4. Firm "Flower Paradise" in accordance with its Charter has the main purpose of the wholesale of cut and potted flowers for profit. The capital of the company is divided into shares, the ownership of which is confirmed by securities. Find in the list of terms that can be used to characterize this company, and write down the numbers under which they are indicated.

5. Establish a correspondence between the signs and legal forms of entrepreneurial activity: for each position given in the first column, select the corresponding position from the second column.

FORMS ENTREPRENEUR-

ACTIVITIES

A) the indivisibility of the property of the enterprise, the impossibility of its distribution by deposits, shares, shares

1) Unitary enterprise

B) voluntariness of the association for joint economic activity

2) Production cooperative

C) consolidation of property share contributions of the founders

D) economic management (operational management) of the property of the founder

D) personal labor participation of the founders of the enterprise in its activities

6) non-commercial 7) legal entity 8) open 9) bonds

7. Enterprise Z , producing dairy products, its main goal is to make a profit. It conducts an open subscription for the securities it issues and sells them.

What are the two signs that you set it up for?

Name one more additional feature of this organizational and legal form, not specified in the condition of the problem.

Test on the topic "Legal forms of entrepreneurship"

Option 2

1. Establish a correspondence between forms and types of legal entities: for each position given in the first column, select the corresponding position from the second column.

2. Firm "Tsvetik-semitsvetik" according to its Charter has the main purpose of wholesale of cut and potted flowers for profit. The capital of the company is divided into shares, the ownership of which is confirmed by securities. Find in the list of terms that can be used to characterize this company, and write down the numbers under which they are indicated.1) unitary enterprise 2) commercial organization 3) economic partnership 4) joint-stock company 5) charitable foundation 6) legal entity

3. Three comrades created their own company. What facts allow us to conclude that the organizational and legal form of this company is a production cooperative? Write down the numbers under which they are indicated.

1) The firm is a specialized small enterprise2) The company is based on personal labor participation3) The firm is based on the association of property shares by members of the firm4) The profit of the firm is distributed in accordance with the labor participation of its members5) The company timely submits the reporting established by state authorities6) The firm has an independent balance sheet

4. Citizen A. has his own company. What facts allow us to conclude that the organizational and legal form of this company is a joint-stock company? Write down the numbers under which these facts are indicated.1) the company has separate property in its economic management2) the firm is an industrial enterprise3) the firm has the right to conclude civil law contracts with legal entities and individuals4) the company conducts an open subscription for securities issued by it5) the company conducts a free sale of its issued securities on the terms established by law6) individuals and legal entities that buy the company's securities are entitled to receive part of its income

5. Establish a correspondence between the forms of commercial enterprises and their characteristics: for each position given in the first column, select the corresponding position from the second column.

4) limited company

responsibility

D) the property of the enterprise is indivisible

6. Insert words in the gaps of the text

“Joint stock company is a form of ____ (A) organization. ____ (B) the capital of the company is divided into a certain number of ___ (C), which satisfy the obligations of the joint-stock company to its shareholders and the shareholder's share in the company's property. Both citizens and ____(G) can be founders. A joint-stock company can be _____ (D), then you can subscribe to issued shares and sell them freely. In ___ (E) joint-stock company, shares are usually distributed only among participants. A shareholder can withdraw from the company by selling his shares.

1) share 2) closed 3) commercial 4) individual 5) statutory 6) non-commercial 7) legal entity 8) open 9) bonds

7. Commercial enterprise "Sigma" develops and distributes software for computers. The profit received from the sale of products is distributed in accordance with the size of the share contributed by each member of the collective and the share of his labor participation.

What is the legal form of this enterprise?

Give two indications on which you established this.

Name one more additional feature of this organizational and legal form, not specified in the condition of the problem.