"Philip Morris sales and marketing" LLC: accounting and financial analysis. Brief balance sheet analysis
Full name: LLC "PHILIP MORRIS SALES AND MARKETING"
TIN: 7710298176
Type of activity (according to OKVED): 46.35 - Wholesale trade in tobacco products
Form of ownership: 23 - Ownership of foreign legal entities
Legal form: 65 - Companies with limited liability
Reporting is done in thousand rubles
See detailed verification of the counterparty
Accounting statements for 2011-2018
1. Balance sheet
| Name of indicator | The code | #DATE# |
|---|---|---|
| ASSETS | ||
| I. NON-CURRENT ASSETS | ||
| Intangible assets | 1110 | #1110# |
| Research and development results | 1120 | #1120# |
| Intangible search assets | 1130 | #1130# |
| Tangible Exploration Assets | 1140 | #1140# |
| fixed assets | 1150 | #1150# |
| Profitable investments in material values | 1160 | #1160# |
| Financial investments | 1170 | #1170# |
| Deferred tax assets | 1180 | #1180# |
| Others outside current assets | 1190 | #1190# |
| Total for Section I | 1100 | #1100# |
| II. CURRENT ASSETS | ||
| Stocks | 1210 | #1210# |
| Value added tax on acquired valuables | 1220 | #1220# |
| Receivables | 1230 | #1230# |
| Financial investments (excluding cash equivalents) | 1240 | #1240# |
| Cash and cash equivalents | 1250 | #1250# |
| Other current assets | 1260 | #1260# |
| Total for Section II | 1200 | #1200# |
| BALANCE | 1600 | #1600# |
| LIABILITY | ||
| III. CAPITAL AND RESERVES | ||
| Authorized capital(share capital, authorized capital, contributions of comrades) | 1310 | #1310# |
| Own shares repurchased from shareholders | 1320 | #1320# |
| Revaluation of non-current assets | 1340 | #1340# |
| Additional capital (without revaluation) | 1350 | #1350# |
| Reserve capital | 1360 | #1360# |
| Retained earnings (uncovered loss) | 1370 | #1370# |
| Total for Section III | 1300 | #1300# |
| IV. LONG TERM DUTIES | ||
| Borrowed funds | 1410 | #1410# |
| Deferred tax liabilities | 1420 | #1420# |
| Estimated liabilities | 1430 | #1430# |
| Other liabilities | 1450 | #1450# |
| Total for section IV | 1400 | #1400# |
| V. SHORT-TERM LIABILITIES | ||
| Borrowed funds | 1510 | #1510# |
| Accounts payable | 1520 | #1520# |
| revenue of the future periods | 1530 | #1530# |
| Estimated liabilities | 1540 | #1540# |
| Other liabilities | 1550 | #1550# |
| Section V total | 1500 | #1500# |
| BALANCE | 1700 | #1700# |
Brief balance sheet analysis
Graph of changes in non-current assets, total assets and capital and reserves by years
| financial indicator | 31.12.2018 | 31.12.2017 | 31.12.2016 | 31.12.2015 | 31.12.2014 | 31.12.2013 | 31.12.2012 | 31.12.2011 |
|---|---|---|---|---|---|---|---|---|
| Net assets | 8654282 | 9049756 | 8836582 | 6619317 | 5442011 | 2141951 | 1450592 | 1497439 |
| Autonomy coefficient (norm: 0.5 or more) | 0.09 | 0.11 | 0.07 | 0.09 | 0.08 | 0.04 | 0.05 | 0.07 |
| Current liquidity ratio (norm: 1.5-2 and above) | 1.1 | 1.1 | 1.1 | 1.1 | 1.1 | 1 | 1 | 1 |
2. Profit and loss statement
| Name of indicator | The code | #PERIOD# |
|---|---|---|
| Revenue | 2110 | #2110# |
| Cost of sales | 2120 | #2120# |
| Gross profit (loss) | 2100 | #2100# |
| Selling expenses | 2210 | #2210# |
| Management expenses | 2220 | #2220# |
| Profit (loss) from sales | 2200 | #2200# |
| Income from participation in other organizations | 2310 | #2310# |
| Interest receivable | 2320 | #2320# |
| Percentage to be paid | 2330 | #2330# |
| Other income | 2340 | #2340# |
| other expenses | 2350 | #2350# |
| Profit (loss) before tax | 2300 | #2300# |
| Current income tax | 2410 | #2410# |
| including permanent tax liabilities (assets) | 2421 | #2421# |
| Change in deferred tax liabilities | 2430 | #2430# |
| Change in deferred tax assets | 2450 | #2450# |
| Other | 2460 | #2460# |
| Net income (loss) | 2400 | #2400# |
| FOR REFERENCE | ||
| Result from the revaluation of non-current assets, not included in the net profit (loss) of the period | 2510 | #2510# |
| Result from other operations, not included in the net profit (loss) of the period | 2520 | #2520# |
| Cumulative financial result of the period | 2500 | #2500# |
Brief analysis of financial results
Schedule of changes in revenue and net profit by years
| financial indicator | 2018 | 2017 | 2016 | 2015 | 2014 | 2013 | 2012 |
|---|---|---|---|---|---|---|---|
| EBIT | 4817917 | 5245166 | 3331672 | 1978887 | 4618833 | 1327894 | 1897174 |
| Profitability of sales (profit from sales in each ruble of revenue) | 2% | 2.2% | 1.3% | 1.1% | 2.7% | 1.3% | 1.7% |
| Profitability equity(ROE) | 37% | 42% | 29% | 20% | 87% | 38% | 86% |
| Return on assets (ROA) | 3.6% | 3.4% | 2.1% | 1.7% | 5.7% | 1.7% | 4.8% |
4. Cash flow statement
| Name of indicator | The code | #PERIOD# |
|---|---|---|
| Cash flows from current operations | ||
| Income - total | 4110 | #4110# |
| including: from the sale of products, goods, works and services |
4111 | #4111# |
| lease payments, license payments, royalties, commissions and other similar payments | 4112 | #4112# |
| from the resale of financial investments | 4113 | #4113# |
| other supply | 4119 | #4119# |
| Payments - total | 4120 | #4120# |
| including: to suppliers (contractors) for raw materials, materials, works, services |
4121 | #4121# |
| in connection with the remuneration of employees | 4122 | #4122# |
| interest on debt obligations | 4123 | #4123# |
| corporate income tax | 4124 | #4124# |
| other payments | 4129 | #4129# |
| Balance cash flows from current operations | 4100 | #4100# |
| Cash flows from investment operations | ||
| Income - total | 4210 | #4210# |
| including: from the sale of non-current assets (except for financial investments) |
4211 | #4211# |
| from the sale of shares of other organizations (participatory interests) | 4212 | #4212# |
| from the return of loans granted, from the sale of debt valuable papers(claim rights Money to others) | 4213 | #4213# |
| dividends, interest on debt financial investments and similar receipts from equity participation in other organizations | 4214 | #4214# |
| other supply | 4219 | #4219# |
| Payments - total | 4220 | #4220# |
| including: in connection with the acquisition, creation, modernization, reconstruction and preparation for the use of non-current assets |
4221 | #4221# |
| in connection with the acquisition of shares of other organizations (participation interests) | 4222 | #4222# |
| in connection with the acquisition of debt securities (the rights to claim funds from other persons), the provision of loans to other persons | 4223 | #4223# |
| interest on debt obligations included in the cost of an investment asset | 4224 | #4224# |
| other payments | 4229 | #4229# |
| Balance of cash flows from investment operations | 4200 | #4200# |
| Cash flows from financial transactions | ||
| Income - total | 4310 | #4310# |
| including: obtaining credits and loans |
4311 | #4311# |
| cash deposits of owners (participants) | 4312 | #4312# |
| from issuance of shares, increase in participation | 4313 | #4313# |
| from the issuance of bonds, bills of exchange and other debt securities, etc. | 4314 | #4314# |
| other supply | 4319 | #4319# |
| Payments - total | 4320 | #4320# |
| including: owners (participants) in connection with the redemption of shares (participatory interests) of the organization from them or their withdrawal from the membership |
4321 | #4321# |
| to pay dividends and other payments | 4322 | #4322# |
| on the distribution of profits in favor of the owners (participants) in connection with the redemption (repurchase) of bills of exchange and other debt securities, the return of loans and borrowings | 4323 | #4323# |
| other payments | 4329 | #4329# |
| Balance of cash flows from financial operations | 4300 | #4300# |
| Balance of cash flows for the reporting period | 4400 | #4400# |
| Balance of cash and cash equivalents at the beginning of the reporting period | 4450 | #4450# |
| Balance of cash and cash equivalents at the end of the reporting period | 4500 | #4500# |
| The magnitude of the impact of changes in the foreign exchange rate against the ruble | 4490 | #4490# |
6. Report on the intended use of funds
| Name of indicator | The code | #PERIOD# |
|---|---|---|
| Balance at the beginning of the reporting year | 6100 | #6100# |
| Funds received | ||
| Entry fees | 6210 | #6210# |
| Membership fee | 6215 | #6215# |
| earmarked contributions | 6220 | #6220# |
| Voluntary property contributions and donations | 6230 | #6230# |
| Profit from income-generating activities of the organization | 6240 | #6240# |
| Other | 6250 | #6250# |
| Total funds received | 6200 | #6200# |
| Funds used | ||
| Expenses for targeted activities | 6310 | #6310# |
| including: | ||
| social and charitable help | 6311 | #6311# |
| holding conferences, meetings, seminars, etc. | 6312 | #6312# |
| other events | 6313 | #6313# |
| The cost of maintaining the administrative apparatus | 6320 | #6320# |
| including: | ||
| payroll expenses (including accruals) | 6321 | #6321# |
| payments not related to wages | 6322 | #6322# |
| business travel expenses and business trips | 6323 | #6323# |
| maintenance of premises, buildings, road transport and other property (except for repairs) | 6324 | #6324# |
| repair of fixed assets and other property | 6325 | #6325# |
| others | 6326 | #6326# |
| Acquisition of fixed assets, inventory and other property | 6330 | #6330# |
| Other | 6350 | #6350# |
| Total funds used | 6300 | #6300# |
| Balance at the end of the reporting year | 6400 | #6400# |
2018 2017 2016 2015 2014 2013 2012
No data for this period
| Name of indicator | The code | Authorized capital | own shares, purchased from shareholders |
Extra capital | Reserve capital | Undestributed profits (uncovered loss) |
Total |
|---|---|---|---|---|---|---|---|
| The amount of capital on | 3200 | ||||||
| Behind Capital increase - total: |
3310 | ||||||
| including: net profit |
3311 | X | X | X | X | ||
| property revaluation | 3312 | X | X | X | |||
| income attributable directly to capital increases | 3313 | X | X | X | |||
| additional issue of shares | 3314 | X | X | ||||
| increase in the par value of shares | 3315 | X | X | ||||
| 3316 | |||||||
| Decrease in capital - total: | 3320 | ||||||
| including: lesion |
3321 | X | X | X | X | ||
| property revaluation | 3322 | X | X | X | |||
| expenses attributable directly to depreciation of capital | 3323 | X | X | X | |||
| depreciation of shares | 3324 | X | |||||
| reduction in the number of shares | 3325 | X | |||||
| reorganization legal entity | 3326 | ||||||
| dividends | 3327 | X | X | X | X | ||
| Change in additional capital | 3330 | X | X | X | |||
| Change in reserve capital | 3340 | X | X | X | X | ||
| The amount of capital on | 3300 |
Additional checks
Check counterparty Download data for financial analysis
* An asterisk indicates indicators that are adjusted in comparison with Rosstat data. The adjustment is necessary to eliminate obvious formal inconsistencies in reporting indicators (difference in the sum of lines with the final value, typos) and is carried out according to an algorithm specially developed by us.
Reference: The financial statements are presented according to Rosstat data, disclosed in accordance with the legislation of the Russian Federation. The accuracy of the given data depends on the accuracy of the data submission to Rosstat and the processing of these data by the statistical agency. When using this reporting, we strongly recommend that you check the figures with the data of the paper (electronic) copy of the reporting posted on the official website of the organization or received from the organization itself. The financial analysis of the presented data is not part of the Rosstat information and is performed using a specialized
Definitions
There are many definitions of marketing in the literature:
Most researchers agree that marketing is a process. It starts with a study of the target market segment for which the company is going to work. Marketers determine the potential demand and its size (capacity of the market segment), that is, they identify buyers whose needs are not sufficiently satisfied or who have an implicit interest in certain goods or services. Segmentation of the market and selection of those parts of it that the company is able to serve the best way. Plans are being developed for creating and bringing products to the consumer, as well as a marketing mix strategy (eng. marketing mix) impact on demand through the product, price, distribution channels and methods of promoting the product. Create a system marketing audit, which will allow to evaluate the results of ongoing activities and the degree of their impact on consumers.
Marketing Principles
Marketing adheres to the following five basic principles:
- the production and sale of goods must meet the needs of buyers, the market situation and the company's capabilities;
- full satisfaction of the needs of customers and compliance with the modern technical and artistic level;
- presence on the market at the time of the most effectively possible sale of products;
- constant updating of manufactured or sold products;
- unity of strategy and tactics for quick response to changing demand.
Functions, concepts and goals of marketing
Usually the content of marketing is identified with sales and its promotion, advertising. However, in fact, sales is one of the functions of marketing and often not the most essential. If a firm has done a good job on such sections of marketing as identifying consumer needs, developing suitable products and setting an appropriate price for them, establishing a distribution system and effective incentives, then such products will no longer have sales problems, unless the firm operates in a highly competitive market. . According to the classics of management theory, ideally, the goal of marketing is as follows:
"One of the leading management theorists, Peter Drucker, puts it this way: “The goal of marketing is to make marketing efforts unnecessary. His goal is to know and understand the client so well that the product or service will fit the latter exactly and sell themselves. ”.
- Fundamentals of Marketing, Philip Kotler.
All this does not mean that sales and promotion efforts lose their importance. These functions become part of a larger marketing mix, that is, a set of marketing tools that need to be harmoniously linked together in order to achieve maximum market impact. In general, marketing is human activity one way or another related to the market.
Marketing functions form the following concepts: need, needs, demand, product, exchange, transaction and market.
The basic idea behind marketing is the idea of human needs.
Need- a feeling of lack of something. The needs of people are diverse and complex, but in general their number is finite, in contrast to needs. Here are the basic physiological needs for food, clothing, warmth and security; and social needs for spiritual intimacy, influence, and affection; personal needs for knowledge and self-expression. Most of these needs are determined by the original components of human nature. If the need is not satisfied, the person feels unsatisfied and seeks either to find an object that can satisfy the need, or try to drown it out.
The second initial idea of marketing is the idea of human needs.
It is not difficult to list the needs of a particular society at a particular point in time, while the company could plan production volumes for the next year based on the totality of the previous year's demands. Something like this happened with the planning of production in the USSR. However, requests are an unstable indicator. People get bored with the things that are current and look for variety for the sake of variety. In the 90s, down jackets came into fashion, for which people abandoned previously used clothes, then they also abandoned down jackets.
A change in choice may also be the result of a change in prices or income levels. A person usually chooses a product whose combination of properties provides him with the greatest satisfaction for a given price, taking into account his specific needs and resources.
see also
see also other audio articles
see also other audio articles
- Content marketing
- Idea Marketing
- Product Marketing
- Territory marketing
- Marketing of personalities
- Organization Marketing
- Marketing activities
- Neuromarketing
Analysis methods (marketing models)
Marketing models are used not only for marketing analysis but also for communication between the marketing department and other departments.
AT Leningrad region and in 2018 the results of the project were summed up.
Project objectives
According to the terms of reference of the RST-Invent project, it was necessary to develop, manufacture and implement a number of RFID solutions that would help control the compliance of the components supplied to the assembly line with the type of product being manufactured in real time. Human participation had to be minimized by technology in the production process. Full integration of the software and hardware complex being created with the control system was assumed production process customer.
Project progress
As part of the project, the RST-Invent company has implemented a number of customized RFID solutions in the customer's assembly lines. They made it possible to monitor the compliance of components online and eliminated the influence of the human factor on the quality of products manufactured by the enterprise. tobacco products. Full integration of the developed solution with the client's MES system was also carried out.
How the system works
To control the correctness of the supply of semi-finished cigarette filters to production lines, the system developed by RST-Invent uses RFID tags attached to a plastic or cardboard tray.
The system assigns a code to each tray when it is filled with semi-finished filters. To do this, all production lines that produce semi-finished products are equipped with RFID modules that automatically write the identifier into the memory of the tray's RFID tag, based on the job received from the MES.
The identifier not only uniquely identifies the type of semi-finished product in the tray, but also contains a code specific type future cigarette filter.
Control of the correctness of semi-finished products supply is carried out at the site of receipt of trays of finished cigarette filters to production lines. RFID readers installed on the lines compare the filter code in the RFID tag with the code received from the MES system.
If the codes match, the semi-finished products are recycled. In case of an error, the line is automatically stopped, semi-finished products are not loaded, and the operator receives a warning in the form of a light signal.
If it is necessary to repackage a semi-finished product from a cardboard tray to a plastic one, the system automatically transfers all identification information to the RFID tag of the plastic tray.
Each RFID tag is assigned a unique identifier in the system database. When loading a tray with semi-finished products of filters, the corresponding filter code is written to the RFID tag. When semi-finished products are delivered to the production line, the filter code is read from the RFID tag memory.
The filter code from the MES system is transferred to the database and then distributed to all RFID readers of the production lines. Information about loading or unloading from the tray of a specific semi-finished product on the production line is stored in the database, from which it is subsequently transferred to the customer's MES system.
Solutions Used
Especially for the Philip Morris project, a special series of TwinTag RFID tags with increased memory capacity, made in the form of a sticker, was developed and produced. The label is unified for marking two types of trays: cardboard and plastic. It provides the ability to install various models of UHF chips. The RFID tag is designed to meet the requirements of stable registration of objects in various planes (3D format), and its characteristics provide stable reading on production lines.
In addition, the RST-MAR RFID reader was developed, equipped with uniquely designed antennas. Antennas are equipped with a magnetic mount and sensors to control the presence of the tray. Antennas are mounted without making changes to the design of production lines.
Project summary
The built RFID system helped to automate control technological processes in the manufacture of cigarette products, increased transparency and efficiency in process management. Thus, the system minimized the involvement of a person in product quality control and, as a result, made it possible to prevent errors associated with the use of raw materials not intended for the manufacture of certain products.
You read books, articles. Take part in discussions.
And you always come across some marketing buzzwords, the meaning of which is a mystery to you.
Well, there is such a horde of people who love to splurge with words that a maximum of 30% of readers can understand.
We ourselves sometimes met such words that frankly introduced us into a stupor. And feel stupid...
But this more question to those who use them and why, if he understands that the “smart word” will be incomprehensible to the majority. After all, the gratitude and sympathy of the public cannot be earned with such a show off.
Nevertheless, for our part, we decided to prepare a selection of abstrusely artsy marketing words and present simple folk explanations for them, devoid of the style of an encyclopedia.
These will be words that are often found in various sources - both in English and in Russian.
By the way, if you notice that some newfangled word is missing from the list, write about it in the comments and provide its transcript.
So, meet 50 newfangled marketing words and expressions:
We hope that this selection has brought some clarity, opened our eyes to something and will be useful in work and communications.