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Introduction

Chapter 2. Analytical aspects of the retail trade enterprise Shoe Paradise LLC

2.1 Organizational and economic characteristics of LLC Shoe Paradise

2.2 Analysis of the resource potential of the organization

2.3 Analysis of the range of goods as the basis of economic potential trade organization

Chapter 3

3.1 Research of demand of consumers of a commercial enterprise

3.2 Improving customer service processes

3.3 Marketing research as an element of increasing the economic potential of the organization

Conclusion

List of sources used

Introduction

During the transition from a survival strategy to a development strategy, it is necessary to study the economic potential. The economic potential is understood as a set of available types of resources, interconnected, the use of which allows to achieve an economic effect. He is the basis economic activity enterprises and organizations. The degree of use of economic potential affects the successful conduct of business activities of a trade organization.

The basis of the economic potential is the resource potential of the economic entity and reflects the potential of the enterprise. At the same time, the economic potential also implies the realization of potential opportunities, expressed in achieving an economic effect.

The economic potential of an economic entity is an integral assessment of the potential opportunities contained in the resource potential and their implementation in order to achieve an economic effect.

IN market conditions the guarantee of survival and basic stability of the position of an economic entity is financial stability. Achieving financial stability is possible on the basis of increasing the efficiency of economic activity. The increase in efficiency is achieved through the efficient use of all types of resources and cost reduction.

An important role in the implementation of this task at the level of an economic entity is assigned to the economic potential management system. Therefore, the topic of assessing the economic potential, that is, the efficiency of using all types of resources of the organization, is relevant at this stage of development of the domestic economy.

Organizational resources include: human resources or personnel of the organization; production resources; material resources.

One of the qualitative indicators of production resources - labor productivity - is an indicator of economic efficiency. The analysis of labor resources makes it possible to reveal reserves for increasing the efficiency of production due to labor productivity, more rational use of the number of workers and their working time.

A special place in the management system is occupied by issues related to the state of fixed assets. This is explained by the fact that in their totality they form the production and technical base and determine the production goal of the economy. IN modern conditions management of enterprises should pay special attention to fixed assets, since as a result of a decrease in the volume industrial production, falling effective demand of the population and other reasons, the efficiency of the use of fixed assets of enterprises has sharply decreased.

Improving the use of material resources is one of the most important tasks of the management of industrial enterprises. The better raw materials, fuel, auxiliary materials are used, the less they are spent to produce a certain amount of products, thereby creating the opportunity to increase the volume of production.

Consequently, the economic potential of an organization is characterized not only by the availability of resources, but also by the efficiency of their use, since some organizations with the same potential capabilities differ in the efficiency of their use, and as a result, the economic potential is higher in the organization that uses its capabilities more efficiently.

Proper analysis and assessment of the economic potential is the key to the effectiveness of the organization and enterprises. In modern conditions, when the economic potential is difficult to assess and balance all factors, the task of enterprise management is to combine material, economic, production and labor resources to achieve the strategic goals of the organization.

aim thesis is to study the economic potential of the organization.

The object of study is a society with limited liability"Shoe Paradise".

The subject of the study is the economic potential of a trading enterprise.

The following tasks should be solved in the work:

consider the concept and essence of the economic potential of the organization, its composition and structure, as well as modern assessment methods;

to assess the economic potential of the retail trade enterprise Shoe Paradise LLC;

to analyze the range of goods and the external environment of a commercial enterprise.

consider ways to improve the efficiency of using the economic potential of the organization.

The theoretical and methodological basis of the study are the works of leading scientists and specialists in the field of management, socio-economic relations and social partnership, the work of modern scientists-economists, as well as foreign researchers. When solving the tasks set, the following methods were used: comparative analysis, monographic, abstract-logical, graphic, economic-statistical, as well as other research methods.

The practical significance of this study lies in the fact that the provisions, conclusions and practical recommendations contained in it are of scientific and practical interest for assessing the potential of an organization.

Diploma work, which consists of an introduction, three chapters, a conclusion, a list of used sources and applications.

Chapter 1. Essence, structure and methods for assessing the economic potential of the organization

1.1 The essence of the economic potential of the organization

In the face of increasing difficulties in the development of the Russian economy, the definition of resource opportunities should become priority strategies of any business entity. addiction trend economic growth from the state of the potential is obvious, has always been noted by the creators of the theory of economic growth, confirmed by the practice of management.

To determine the potential of an enterprise as an object of research in economic science, it is necessary to dwell on theoretical approaches to determining the category of economic potential in the studies of domestic and foreign scientists-economists. To date, there are many different definitions and interpretations of the concepts of "potential", "resources", "resource potential". It is necessary to dwell on the clarification of the concept.

It should be noted that the term "potential" is widely used in the economic literature as a quantitative assessment and acts as a natural, investment, intellectual, economic, resource, labor, etc. The methodology for assessing the potential of phenomena that have a relatively homogeneous structure has been developed sufficiently from the point of view of the target orientation.

According to the definition given in the Great Soviet Encyclopedia, in general view"potential", without defining its types, is a set of means, stocks, sources available, which can be mobilized, put into action, used to achieve the goal. Sometimes the term potential is interpreted as "opportunities" or "ability", but at any given moment in time it is possible to designate a set of means that determine this ability.

In the dictionary of the Russian language S.I. Ozhegov, the dictionary of the modern Russian literary language K.A. Timofeeva, in Russian encyclopedic dictionary A.M. Prokhorov, there is another definition of “potential” as a quantity that characterizes a wide class of force fields at a given point, opening up a number of concepts in physics, chemistry, and mathematics.

The broad interpretation of the semantic content of the term "potential", given in the Great Soviet Encyclopedia, allows you to apply it to various branches of science and human activity, depending on what kind of force, means, reserves, sources in question. This interpretation includes two aspects: the availability of resources and the target orientation of their use.

A well-known specialist in the field of regional economics research K.M. Misko defines potential as the limit of human knowledge of the internal, latent possibilities for the effective use of the object under study, which can be quantified and ultimately realized under ideal conditions. practical activities.

In the same generalized form, A.N. Azrilian and others propose to understand potential as the totality of available funds, opportunities in any area. Other approaches to the problem under consideration can be found in scientific publications.

According to A.N. Lyukshinov, the potential of an enterprise is a combination of its capabilities for the production of products (provision of services). In addition to internal variables, it also includes the capabilities of corporate leadership - managerial capacity. We believe that the managerial aspect of potential is the subject of independent research and it is not justified to include managerial potential as a variable of its type. Moreover, the author does not disclose the internal variables that he includes in the potential.

The interpretation of "potential" given by T.F. Ryabova: “Potential is a combination of existing factors of production, intelligence, production reserves and capabilities that can ensure the production of high-quality goods necessary to meet the comprehensive needs of various categories of the country's population.”

Indeed, the potential is a source of satisfying the comprehensive needs of various categories of the country's population, however, it is hardly advisable to consider in the aggregate the factors of production, production reserves and the possibility of differentiating their distinctive properties.

We believe that the approach of T.G. Khramtsova to the definition of "potential". In her interpretation: “potential is not only and not just the amount of resources, but also the possibility of developing the system in a given direction contained in them. Opportunities must be realized. As in mechanics, potential energy is realized into kinetic energy, so in economics, the realization of potential is embodied in the results of activity.

Thus, the essence of the potential is most fully given in the Great Soviet Encyclopedia. In this regard, potential should be understood as a set of funds, reserves, the possibilities of using which allow achieving an economic effect.

For the further development of the study, it is important to define what is meant by resources.

From an economic point of view, resources include a set of individual elements directly or indirectly involved in the production process or the provision of services. Therefore, the most important feature of the category "resources" is a direct connection with the production process, i.e., resources in the process of use take the form of factors of production.

Economic resources are those natural and social forces that can be involved in production, in the process of creating goods, services and other values. In economic science, resources are divided into four groups: natural, material, labor and financial.

All types of economic resources allocated in the economy are limited both quantitatively and qualitatively. This is the principle of "limitation" or "rarity of resources", which is their feature.

Another feature of the category "resources" is their reproducibility (reproducible resources), i.e., the ability to recover instead of the consumed part. Non-reproducible resources include land, minerals, air, and others, i.e., resources that are almost impossible to recreate again.

So, S. Brew, K. McConnell believe that resources are land, capital, labor and entrepreneurial ability.

In general, the resources of the enterprise, according to L.G. Okorokova are understood as a set of funds, stocks, sources, means and objects of labor available to the enterprise and can be mobilized and put into action, as well as used to achieve its goals. Having sufficient resources for an enterprise means having the necessary capabilities under certain conditions for its development and normal functioning in accordance with the goals set.

We share this point of view and believe that the approach of V.V. Kovalev, who defines the totality of resources as a material and technical base (long-term resources determined by the essence technological process), current assets(assets that ensure the implementation of the technological process), labor resources and financial resources

It seems that the content of "resources" the best way disclosed in the works of S.A. Boronenkova, who considers resources as an element of the management object and classifies them in the traditional way: means of labor; objects of labor; labor resources; financial resources .

To the resources available to the enterprise, I.T. Balabanov refers technical, technological, labor, spatial (territory, premises, communications), financial resources and opportunities. At the same time, the resources of the organizational structure of the management system are included in the enterprise.

This approach is legitimate, but the constituent elements, which are different in terms of quantitative and qualitative characteristics, must be integrated into a single concept in relation to the level of the enterprise.

In the economic literature, there are also different approaches to the classification of types of resources. Summarizing the approaches of various authors, enterprise resources can be classified according to the following features, shown in Figure 1.

Therefore, the enterprise must ensure high performance through the full and rational use of all its available resources. In this regard, resources should be understood as monetary and non-monetary means, values, reserves, the possibility of their use if necessary, sources of funds.

Rice. 1. Classification signs of resources

K.S. Borzenkova, according to the degree of belonging of resources to the enterprise, distinguishes between internal resources, which the enterprise itself has, and external resources.

According to the degree of implementation of resources in economic process distinguish between -actual resources, i.e., constantly necessary for the implementation of the production program; potential resources that can be obtained and used under certain conditions; conditional resources, which include funds from various reserve and special funds, directions for using long-term bank loans, and others.

Okorokova L.G. all resources, depending on their alternative value within the enterprise, are divided into the following types: general resources (the alternative value of these resources is the same both within the company and outside it); specific resources (the alternative value of these resources is higher within the company than outside it) and interspecific resources that have no alternative value outside the company.

Valevich R.P. and Raitsky K.A. and other resources used in trading activities, divided into applied and consumed:

applied resources (one-time costs) in value terms include the cost of fixed assets, working capital and circulation funds and the amount of the spent fund wages, including payments from the consumption fund;

resources consumed are current costs or distribution costs. The fundamental difference between the terms "resources" and "potential" is that resources exist independently of the subjects economic activity, and the potential of an individual enterprise, society as a whole is inseparable from the subjects of activity. That is, "potential", in addition to tangible and intangible means, includes the ability of an employee, team, enterprise, society as a whole to effectively use the available funds or resources.

The growth in the volume of activity depends on the amount of accumulated resources: fixed and working capital, labor resources and the efficiency of their use. Society is not indifferent to how many resources will be spent on each ruble of national income and final product. This necessitates systematic accounting, control and maintenance in optimal sizes and proportions of the ratio of growth rates of activity volumes with the growth rates of fixed and working capital, work force and other resources.

For these purposes, it is advisable to use an economic category in the system of estimated indicators of resource efficiency, through which it is possible to take into account the amount of accumulated resources, the degree of use of opportunities and the amount of the created social product. “Resource potential” can serve as such a category.

Ignorance of the possibilities and size of untapped reserves of each enterprise and the industry as a whole leads to an unreasonable increase in resource potential.

The term "resource potential" in scientific research is used mainly in relation to subjects Russian Federation, major economic regions, the country as a whole. But, since one of the main components of the resource potential of these entities are enterprises that provide the production of goods and services, it seems quite reasonable to apply this term to an organization.

The generalization of the theoretical views of scientists allows us to state that in the economic literature there are different positions on the content of the category "resource potential". At the same time, some believe that this category is a conglomerate of resources, without taking into account their qualitative side. Others believe that the resource potential is the material basis of production, but in statics, i.e. until they are included in the production process. Still others do not take into account the purpose of the resource potential.

The importance of considering the category of "resource potential" is also due to the fact that any goals and objectives for achieving final, socially significant results for the prospective period are largely determined not by the resources available at the moment, but by the resource potential of society.

In the works of most authors, the resource potential is represented by all resources used in social production at one stage or another of the development of productive forces. And this is one of the fundamental features of the “resource potential” category. However, it is hardly correct to consider it only as a conglomerate of all resources, since it also contains a number of qualitative economic characteristics.

How economic category resource potential expresses the relationship between people about the accumulation and use of available opportunities. The essence of the resource potential lies in the interaction of all its constituent elements.

The resource potential, first of all, is not a simple sum, but a system of resources used in a complex way, i.e., it provides for the mandatory complementarity of individual resources in the process social production. An increase in the system of one resource implies a simultaneous increase in the amount of another resource.

An important distinguishing feature of the category of resource potential is also the fact that it provides for the possibility of interchangeability of resources used in social production. The multifunctionality of most types of resources creates conditions for the variation in the use of their various types and elements to achieve the same given end result.

When characterizing the resource potential, it should be taken into account that it includes not only resources intended for consumption in the period under review, but also their insurance and other reserves. Consequently, the resource potential determines the potential (and not only the real) possibility of their consumption in the process of social production.

The resource potential characterizes not the entire stock of a given resource available in nature or society, but only that part of it that can be obtained, taking into account the achieved level of technological development of society and the economic feasibility of involving it in social production. Therefore, the resource potential includes only such sources of resources, the receipt of which is possible and effective at this stage of social development.

And, finally, the resource potential includes not only the existing system of resources, but also alternative resources and their sources, i.e. new types of resources that did not previously exist (or are not used), the possibility of using which is scientifically substantiated and obtaining (or using) forecast for the period under review.

Thus, as before, the question of the essence of market potential remains debatable.

As a result of the study and systematization of various scientific views, we came to the conclusion that the resource potential of an enterprise (industry) should be understood as a set of available types of resources, interconnected, the use of which allows achieving an economic effect.

Along with the term "resource potential" in the economic literature, the concept of "economic potential" is widely used. Within the framework of the natural-material aspect of the study of resources, it is difficult to determine the difference between these categories. Moreover, in terms of the form of the unit of measurement, the resource and economic potentials are identical (expressed in material categories, conditional natural-material categories, the universal equivalent - monetary units, in various indices or algebraic expressions). At the same time, the internal content of these categories, in our opinion, is completely different.

Some believe, in particular, A.G. Fonotov that the category "resource potential" is wider than the economic potential, while the difference lies in the fact that the latter does not take into account the long-term perspective. In our opinion, the concept of "economic potential" is wider than the resource potential, and the latter is its integral part, in addition, the resource potential does not include production, technological, organizational and economic ties in its structure.

1.2 Elemental composition and structure of the economic potential of the organization

The efficiency of the enterprise is largely due to the correct formation of the composition and structure of the economic potential.

To establish the relationship of the elements that form the economic potential of the enterprise, its functional structure, which takes into account all the functions of the organization and is represented by a set of potentials, each of which reflects the possibility of using the relevant resources and the implementation of the relevant functions (Fig. 2).

The functional components of the economic potential of the organization are: production potential, including material assets and the possibility of their use in the production of products; financial potential, including own and borrowed funds and the possibility of their use in business activities; market potential, including the ability of an industrial organization to sell and promote products through existing marketing developments; scientific and technical potential, including the ability of the organization to develop and implement the results of scientific and technological progress; environmental potential, including the ability of the enterprise to carry out economic activities while preserving the ecosystem, and labor potential, which is formed as a set of labor potentials of all functional activities.

Rice. 2. Structural elements of the economic potential of the organization

In each component of the economic potential of the enterprise there is an intangible part. The intangible sphere of economic potential is usually not paid enough attention and is referred to as a qualitative characteristic of labor potential or included in the innovation potential. From our point of view, this is not entirely legitimate, since the intangible sphere of economic potential includes technologies, methods and methods of management, the economic mechanism, traditions, corporate culture and many other things that cannot be considered as a characteristic of the quality of the labor resources of an enterprise or an intangible part of the scientific and technical potential, although there is, of course, a certain interdependence with both.

Since both spheres of the economic potential of an enterprise - material and intangible - are constantly changing in the course of activity, it is very important to achieve proportionality between the elements of the potential used both within each sphere and between spheres. Ultimately, it is the intangible sphere of the economic potential of an enterprise that determines that part of the resource potential that should be involved in the production process, the nature of the combination of individual types of resources and their balance, and hence the level of efficiency in using the entire potential.

The structure of the main production assets. When striving to achieve the optimal ratio between the active and passive part of the fixed assets, social problems in the organization may become aggravated. The desire to ensure a high share of the active part of production assets can cause a violation of production and sanitary and hygienic working conditions. Sometimes an increase in the active part of fixed assets leads to an unreasonable increase in the equipment fleet due to old equipment. In this regard, when analyzing the structure of fixed assets, it is necessary to take into account the age composition of their active part.

Circulating production assets enter production in their natural form, and are entirely consumed in the process of manufacturing products. Therefore, when assessing the relevant components of the organization's economic potential, it is advisable to take into account working capital through the cost of final products or indirectly in terms of the efficiency of the production process.

The financial potential of an organization includes financial resources and investment opportunities. Financial resources represent cash income and receipts at the disposal of the organization and intended for the fulfillment of financial obligations to the state, the credit system, suppliers, insurance authorities, other enterprises and individuals, employees of the enterprise and the implementation of costs for the development of economic activity. Financial resources are also directed to the maintenance and development of non-production objects, consumption, accumulation, to special reserve funds, etc.

The innovative potential of the organization includes innovative resources and conditions for ensuring innovation.

Modern theories of economic growth consider research and development as an endogenous process, integral to the real economy and sensitive to the demands and incentives of markets for goods and services. Scientific knowledge embodied in innovation has accelerated technological development in recent years, which has become, along with labor and capital, the main factor and driving force of economic growth.

The innovative resources of the organization, from our point of view, include the intellectual capital available at the enterprise, new scientific, technical, technological, management developments, backlog in this area, as well as financial resources. A fairly general definition of intellectual capital usually implies the sum of the knowledge of all employees of the enterprise. Obtaining various kinds of product, technological and organizational advantages over competitors is the main function of intellectual capital.

The main carrier of the organization's intellectual capital is only its specially selected and trained personnel. It is difficult to find reliable ways to measure the collective knowledge of company employees, their experience and intuition, the information they have learned.

Figure 3 shows a model for the formation of the economic potential of an enterprise, which makes it possible to display its structural components.

The totality of resources (taking into account their volume and quality) determines the resource capabilities of the enterprise. Since there is a possibility of maneuvering resources and their certain transformation from one type to another, the system is faced with the need to choose the optimal combination of resources from a variety of alternative options. The multiplicity of possible combinations of resources objectively determines the multiplicity of values ​​of the resource potential.

Fig. 3 Model of formation of the economic potential of the enterprise

Due to the fact that each combination of resources has its own optimal proportions, it can be assumed that there will be some excess resources that are not used in the production process and have a low ability to transform into resources of another type. Then the total potential of the resources involved in the production process (excluding "surpluses") will determine the production potential of the enterprise.

Based on the considered composition and structure of the economic potential, let's move on to considering the methodology for analyzing each of its elements.

1.3 Modern methods assessment of the economic potential of the organization

Existing methods for assessing the production potential of an organization (method of monetary valuation of potential elements; index method; resource-regression method; indicative method; method of priority resource assessment, etc.) allow only to a certain extent to measure the quantitative impact of individual production factors, taking into account a fairly wide range of their qualitative characteristics on the effectiveness of the functioning of agrarian formations.

For example, the disadvantages of the method of monetary valuation of potential elements are that the formal summation of resources in monetary terms makes it possible to judge only the mass of resources and partly about their structure, while the capabilities of an enterprise remain outside the scope of the study (two enterprises with the same total cost estimate of the resource potential can have different levels of production efficiency). It is extremely difficult to give a valuation of labor and land resources that objectively reflects their qualitative characteristics. It should be noted that this approach involves taking into account absolutely all available resources, and not just those that can actually be used in the production process.

The main disadvantage of the index method is the determination of the relative resource availability, and not the total utility of the accumulated resources. However, this method requires abstraction from the structure of potential and does not take into account the proportionality of the combination of individual resources.

The resource-regression method for assessing the potential involves the use of correlation-regression models that make it possible to describe the dependence of the final results of production on changes in individual factors and conditions. Indeed, this method, unlike the previous ones, makes it possible to assess the impact of structural changes in the potential, determine the norms for the return of resources, and identify the contribution of individual resources to the formation of potential. But it also has certain disadvantages, since correlation-regression models describe dependencies only under certain economic conditions. In this model, it is also practically impossible to take into account the production direction of the economy, which can lead to a distorted idea of ​​the potential of the enterprise.

The disadvantage of the indicative method, which consists in calculating the deviations of the actual economic parameters of production from the normative ones, is a certain subjectivity of the standards themselves, since the direction of the search for reserves for increasing the efficiency of potential use will depend on their quality and reliability.

When choosing a methodology for assessing the potential of an enterprise, it is necessary to proceed from the objectives of this assessment. If under centralized planning this assessment served as the basis for bringing the target figures for production and sales of products, then in the conditions of a market economy, the functions of assessing the resource potential naturally transformed. Currently, the assessment of the internal capabilities of the enterprise is of interest, first of all, to owners and investors. The main criterion of the resource potential in this case is either the amount of profit that can be obtained relatively steadily using the available resources, or the amount of net present value.

Based on this, the following methodology for assessing the potential of an enterprise is proposed. At the first stage, a detailed analysis is carried out in the context of individual resources, which includes a study of their volume, structure and quality, the potential of each type of resource and the possibility of their use in the reproduction process are studied. Then, possible options for an effective combination of available resources are explored, from among which the optimal one is selected, corresponding to the strategic orientation of the enterprise. The effectiveness of this option is evaluated, which will characterize the initial production capabilities of the enterprise with the actual volumes and structure of resources.

At the second stage, the factors limiting the growth of production efficiency are identified, the possibilities of overcoming the shortage of individual resources are determined by transforming unused "surplus" resources into one's own. investment capital and the production efficiency is calculated with new resource proportions that can be achieved by changing the structure of available resources. At the same stage, the amount of compensatory resources necessary to adapt the system to predicted changes in the external environment of operation is determined.

At the third stage, a study is made of the possibilities of changing the scale and structure of production and reaching new optimal proportions at the expense of attracted funds, taking into account investment attractiveness organizations.

Analysis of the use of material resources is usually carried out on the basis of special material balances. For a detailed analysis of the use of material resources, material balances are developed for each type of resource in physical or value terms.

The analysis of the use of material resources is based on the study of the quantity, structure and features of the use of certain types of material resources (raw materials, basic and auxiliary materials, fuel, electricity) in the financial and economic activities of the enterprise. The use of material resources depends on the scope of work and the consumption rates of materials for certain types of these works. Using the input-output balance allows you to generalize the need for individual material resources (direct costs). The intersectoral balance reflects the relationship in the production process and allows you to determine the total amount of material costs (full costs) for the release of certain products (works, services).

To ensure the continuous nature of production, it is necessary to have stocks. Stocks are the remains of material resources in the enterprise, stored for certain purposes. The state of stocks of material resources is analyzed on the basis of a comparison of the need for them and the actual availability. They are calculated in natural, conditionally natural and cost units. There are various types of reserves.

Stocks of material resources ensure the continuity and timeliness of the technical and economic activities of the enterprise. general characteristics the use of material resources can be complete only taking into account the analysis correct application write-off rates, inventory results and strict compliance with full liability agreements.

The efficiency of the use of material resources can be determined on the basis of two approaches. The first approach is based on determining the effectiveness of the use of material resources. As part of this approach indicators such as material consumption and material return are used. Material consumption is measured by the ratio of the cost of material resources to the volume of products (works, services) produced. Material output is an indicator, the opposite of material consumption, and shows how much production falls on each ruble of invested material resources. When analyzing efficiency on the basis of indicators of material consumption and material efficiency, it is necessary to keep a strict record and control over the expenditure of material resources and correctly determine their actual consumption in the process of financial and economic activity. The main problem of this approach is the reliability and accuracy of accounting for the actual consumption of material resources.

The second approach is based on the assessment of the economical use of material resources. This, in turn, depends on rational technologies and processing methods. For example, the efficiency of using forest and building materials is determined by their rational use, the level of savings, minimization of losses, and waste disposal. The efficiency of the use of metal depends not only on the level of its economy, but also on the percentage of scrap, the possibility of using substitutes.

Analysis and diagnostics of the state of fixed assets is based on five basic indicators for assessing their value. These indicators include initial, restoration, residual, utilization and investment cost. It is important to determine which aspect (economic or accounting) of these indicators is the purpose of the analysis.

The cost of fixed assets is an important characteristic of the financial and economic activities of the enterprise. To analyze the value of the property complex of an enterprise, the total cost of fixed assets is calculated.

The analysis determines the share of each group of fixed assets, the ratio of the cost of construction and installation works (CEW) and equipment in the total cost of fixed assets. Typically, such an analysis is performed when new objects are taken into account.

The current analysis and diagnostics of the state of fixed assets is carried out on the basis of special balances, which include the balance of fixed assets (availability at the beginning of the year, disposal during the year, accrued depreciation, residual value), balance of equipment and balance of production capacity.

Equipment analysis should be carried out for each piece of equipment and reflect its main technical characteristics.

To assess the use of fixed assets, indicators such as the intensity of use of fixed assets, equipment loading, and the efficiency of machines and mechanisms are used. Important for the analysis of the use of fixed assets are their initial, residual value and depreciation. The initial cost of fixed assets reflects their value at registration. The residual value is determined as of the day of analysis as the difference between the initial cost of fixed assets and depreciation accrued at depreciation rates.

For a comprehensive assessment of the use of fixed assets, an analysis is made of the structure of assets and sources of balance, and the share of fixed assets in assets, the share of the active part of fixed assets and depreciation and usefulness factors are calculated.

The share of fixed assets in assets is the ratio of the initial cost of fixed assets to the total of the aggregated net balance. The result is multiplied by 100%. The depreciation ratio is the ratio of depreciation of fixed assets to the original cost of fixed assets. The service life coefficient is found as the difference between the unit and the wear coefficient.

It is important to diagnose the correct depreciation and calculation of the residual value, as well as the assignment of machinery, equipment, computer science in the composition of certain groups of fixed assets.

Fixed assets in the process of operation are subject to physical and moral deterioration. Physical depreciation is due to the fact that fixed assets wear out and become unsuitable for further operation. Moral obsolescence is predetermined by the appearance of technically more powerful and advanced structures, equipment, machines and mechanisms, which, in terms of their main characteristics, surpass those in operation.

Analysis and diagnostics of the magnitude and causes of moral and physical depreciation is an important element in the analysis and diagnostics of the financial and economic activities of an enterprise. This is due to the fact that the cost of buildings, structures, machinery, equipment, mechanisms and units that are part of fixed assets is an important economic indicator enterprise activities. It affects the level of profitability of production, the amount of depreciation, taxation of property, the level of market value of the property of the enterprise.

When analyzing and diagnosing the financial and economic activities of an enterprise, it is important to investigate the procedure for calculating and using depreciation charges. This is due to the fact that the reproduction of fixed assets through the depreciation mechanism is one of the key problems of the modern economy. In accordance with economic legislation, the worn-out part of fixed assets, on the basis of uniform depreciation rates, is written off to the cost of production and included in the selling price, that is, it is compensated by the buyer (consumer) of the product. When analyzing, special attention should be paid to the correct calculation of depreciation in strict accordance with the type and group of fixed assets.

Instead of depreciated fixed assets, the enterprise must, at the expense of depreciation deductions, the amount of which is “returned” after the sale of products, acquire new facilities or modernize or reconstruct existing ones. In practice, due to the large volume of current financial needs, depreciation deductions are not used for their intended purpose. As a result, the service life of machines, equipment, mechanisms, vehicles, buildings and structures far exceeds the standard, which negatively affects the overall results of the financial and economic activities of the enterprise. When using depreciated machines, equipment and mechanisms, their technical condition should be diagnosed by expert means and possible conditions for further operation should be determined. These conditions are fixed in a special act.

The use of labor resources is characterized by such indicators as average headcount employees and their socio-demographic characteristics, the level of employment of workers in physical and mental labor, labor intensity, the number of working days worked, the average length of the working day, the number of days off, the number of vacation days, the number and duration of breaks provided within the working day, downtime, the number days of illness, etc. One of the most important characteristics of the use of labor resources is the indicator of labor productivity, which is considered in detail.

The analysis of the use of labor resources can be carried out on the basis of the balance of the use of working time, which reflects the following indicators: the working time fund, actually worked, lost working time, technical downtime for the current and previous period.

Analysis of the use of labor resources involves the study of the mechanism of behavior and activation of employees of the enterprise, which includes motivation, stimulation and control.

The labor behavior of workers is determined by the interaction of various internal and external motives. Internal motives include personal needs, interests, desires, aspirations, value orientations, ideals. Under the motive (target setting) is understood the predisposition of the employee to act in one way or another. Human activity is justified simultaneously by several motives. Any labor motive has the following structure:

the need that the employee wants to satisfy;

a good that satisfies that need;

labor action necessary to obtain a benefit;

the price or costs of a material and moral nature associated with the implementation of a labor action.

In different work situations, the structure of motivation is different. For workers engaged in low-value labor, the leading motive for choosing a job is the amount of wages. For workers engaged in more meaningful types of labor, the significance of individual motives is leveled off. This also applies to such motives as wages and labor content. Differences and changes in the structure of motives are greatly influenced by the possibility of satisfying needs both in the sphere of labor itself and in other spheres of life. Thus, the stimulating effect of wages is weakened as long as the channels for obtaining unearned income are not blocked in society.

Labor motivation is the desire of an employee to satisfy his needs (to receive certain benefits) through labor activity. As a rule, labor motives are not connected with the content of labor itself. They are of a purely material nature (remuneration, job retention) or are directly related to the working conditions that suit the employee (for example, the proximity of the place of work to home, part-time employment, etc.). Labor, the content of which is strictly regulated, needs additional motivation.

The denationalization of property and the provision of it to employees stimulates their personal interest in the results of labor, in obtaining income.

The analysis of the use of labor resources largely depends on the intensity of labor, the main measure of which is labor productivity. Labor productivity is defined as the ratio of the volume of sales of products (works, services) to the average number of employees. Labor productivity analysis can be carried out in three stages. At the first stage, the main factors affecting the level and dynamics of labor productivity are determined.

At the second stage, the influence of these factors on the change in labor productivity is calculated. The third stage involves the choice of the optimal variant of the economic justification for the growth of labor productivity due to a certain selection of groups of factors.

Analysis of the dynamics of wages is carried out in the following stages.

Analysis of the wage system at the enterprise. This stage begins with the study of staffing orders, decisions labor collective, a collective agreement, a specially developed regulation on wages. These documents define the wage system used at the enterprise, establish tariffs, prices, and a remuneration system. Remuneration can be based either on the hours worked (time-based system), or on the amount of work performed (piecework system), or linked to the timing, quality and volume of work performed (piecework-bonus system). In accordance with the category, type and complexity of work, different rates and rates of remuneration are used. As a rule, remuneration is differentiated depending on the profession, qualifications, working conditions;

Analysis of the dynamics of wages in terms of time and professional qualifications. This type of analysis is performed on the basis of payroll data, personal accounts data of employees. A relationship is established between the level of remuneration and the amount of time worked, the complexity and quality of labor, professional qualification employee;

Analysis of the dependence of wages on the quality of work. At the same time, the quality of labor is divided into high, medium and low.

Stimulation of labor resources includes a system of remuneration, incentives, different kinds social benefits and payments. The traditional tariff system of remuneration and the key elements of its organization in the form of guaranteed rates and official salaries came into conflict with the market conditions of management and not only do not play a stimulating role in improving the productivity of labor and production, but also hinder these processes. Various kinds of bonuses, surcharges and allowances have turned into a mechanical increase in tariff rates and salaries, poorly linked to the final results of the enterprise.

Monetary motivation is an important, but, of course, not the only element in the organization of stimulation of highly productive labor. Wages, which are the main part of an employee's total income, have largely lost their stimulating role in recent years. In its existing forms, it is not susceptible to scientific and technological progress, does not interest workers in increasing product quality, saving resources, maximizing their potential, and labor collectives in using internal production reserves. As a rule, the level of remuneration is weakly linked to its performance. There is an equal distribution in distribution, insignificant differences in the differentiation of income from the labor activity of workers and specialists, workers of different qualifications.

The outstripping growth rates of labor productivity as compared with the rates of wage increases should ensure the implementation of its stimulating role. The measure, quality, intensity and intensity of labor must correspond to its payment. The main goal of the labor incentive system is the realization of the interests of the enterprise, which include increasing labor productivity, reducing production costs, and intensifying sales. But to achieve this, it is necessary to coordinate the interests of the enterprise and the interests of employees (recognition of the results of their work, and not only in material terms, the possibility of self-realization, etc.).

Assessment of the economic potential from the standpoint of the efficiency of the use of the organization's resources is the most applicable in modern conditions. However, the economic potential is greatly influenced by the external environment, and this should primarily include the level of competition. This is especially true for retail trade enterprises, where, in addition to the resource potential, the quality of customer service, the level and qualifications of marketing and management specialists come first.

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Introduction

1. Diagnostics of the economic potential of the enterprise

1.1 General characteristics of the enterprise

1.2 Organization of diagnostics of the potential of the enterprise

1.3 Evaluation of production potential

1.4 Assessment of labor potential

2. Analysis of the use of production potential

2.1 Analysis of the state and movement of fixed assets

2.2 Analysis of the effectiveness of the use of fixed assets

3. Analysis of the use of labor potential

3.1 Analysis of the provision of the organization with labor resources

3.2 Analysis of the use of the working time fund

3.3 Labor productivity analysis

3.4 Analysis of the effectiveness of the use of personnel of the enterprise

4. General indicators of the use of economic potential

Conclusion

At the present stage, in order to ensure economic growth, it is necessary, first of all, to achieve a significant increase in the efficiency of managing organizations.

At the same time, a special role is given to a comprehensive economic analysis of the economic activity of enterprises, which is the basis for the planned management of the organization's economy, identifying reserves to increase production efficiency.

The efficiency of the enterprise depends on the level of its personnel, scientific, technical, industrial and social potential. In practice, the main methods of diagnostics and various components of the enterprise's potential are:

The expert method is used to assess the social potential (expenses for medical service cultural events, organization of recreation, benefits, material assistance, etc.).

The scoring method is mainly used in determining the level of personnel, labor potential. Based on this method, it is possible to conditionally determine the cost of personnel and necessary costs to improve its general educational, scientific, professional level.

Factor analysis is useful in measuring production potential. Identification of the main material, labor and cost factors, their measurement and evaluation make it possible to determine the capacity of the production potential. The analysis of interchangeable factors is the basis for choosing the optimal scheme for organizing production. In addition, factor analysis is the basis for diagnosing the structure of costs and their fungibility.

Economic and mathematical modeling is used in assessing the scientific and technical potential. The use of various economic and mathematical models makes it possible to develop a scenario for the implementation of any innovative strategy, taking into account the available resources. Also, this method is used to diagnose the optimality of the product release plan.

Computer modeling is used to diagnose the potential of an enterprise on the basis of special programs that diagnose options for changing labor productivity, an economic justification for productivity growth by factors.

Usually, the diagnostics of the potential of an enterprise is carried out in the form of a comprehensive study, during which all components of the economic viability of the enterprise are simultaneously examined, the ability of the enterprise as a property complex to provide a certain level of production of goods (works, services) is analyzed.

With a phased or element-by-element diagnostics of the enterprise's potential, the emphasis is on the main criteria, which together determine the ability of the enterprise to solve its main tasks. To do this, it is important to make the right choice of the main criteria that provide a systematic approach to structuring the components of the enterprise's potential.

Without a comprehensive comprehensive analysis, it is impossible to manage complex economic processes in the current conditions of the activities of organizations. Therefore, the purpose of this work is undoubtedly relevant - the diagnosis of economic potential on the example of Lika LLC.

To achieve this goal, the following tasks were solved: based on the study of scientific, educational literature, financial and statistical reporting for a specific organization, the production and labor potential of Lika LLC was assessed in stages, and then an analysis was made of the use of these potentials based on factor analysis. On the basis of the results obtained, general indicators of the use of the economic potential were calculated for Lika LLC.

1.1 General characteristics of the enterprise

Lika Limited Liability Company (Lika Lika LLC) was established on December 21, 1995 to carry out business activities in accordance with Civil Code, Federal Law "On joint-stock companies”, other Federal laws, other legal acts of the Russian Federation, as well as the charter of the company, latest edition approved general meeting shareholders of Lika LLC on the basis of Minutes No. 9 dated June 28, 2002

Legal address: Lipetsk, st. Podgorenskaya, 15.

In terms of production, economic, financial and social activities the company has the right of an independent economic entity, an independent balance sheet and all the necessary details of a legal entity.

The purpose of society is to make a profit.

Society has civil rights and bears the civic obligations necessary to carry out the following types activities:

production of consumer goods and their sale;

production and use of scientific and technical products and products for industrial and technical purposes;

production and sale of food products;

production and sale of bakery products;

production, procurement, storage and sale of agricultural products and secondary raw materials;

intermediary services.

The main activity of the company is the production and sale of bakery products.

LLC "Lika" has an administrative building, which houses specialists, a manager, as well as a production workshop for the production of bakery products, warehouses for raw materials and finished products, and a boiler room.

The main indicator affecting the activity of the enterprise is the volume of gross output, but, in addition, it is also affected by revenue, the average annual number of employees, average annual cost fixed production assets. Important for the analysis is the study of these indicators in dynamics.

The organization of diagnostics of the potential of the enterprise should be carried out by the relevant parts of its management structure. An exemplary enterprise management scheme may be as follows. The general management of the enterprise is carried out by the director, who coordinates the work of the management apparatus. He entrusted technical management to the chief engineer - the first deputy director, who is subordinate to subdivisions and departments that carry out technical preparation for the production of manufactured products.

Technological preparation of production is carried out by the department of the chief technologist, who develops technological processes for manufacturing products, technical norms and standards. The chief mechanic and Chief Power Engineer enterprises.

The functions of intra-factory planning are assigned to the planning and economic, production and dispatch departments, the department of labor and wages. The planning and economic department carries out technical and economic planning, draws up the main document characterizing the current activities of the enterprise - the production program, develops promising programs for the development of the enterprise, coordinates the work of economic services, their interaction with technical services. The production and dispatching department, headed by the head of production, carries out operational production planning, develops schedules for the launch and release of products, keeps operational records of the production and sale of products, and regulates production.

The functions of the department of labor and wages include: management of the organization of labor and technical regulation at the enterprise and in the shops; development staffing engineers, employees and payroll of workers; preparation and participation in the development of planned indicators for labor and wages for shops and departments of the enterprise; drafting collective agreements and control over their implementation; study and dissemination of best practices in the organization of labor.

External economic relations of the enterprise are under the jurisdiction of the departments of material and technical supply, marketing, financial and transport. The accounting department performs accounting and control of material and cash flows enterprises, settlements with workers and employees, drawing up financial statements and the company's balance sheet.

The main structural subdivision of the enterprise is the workshop. The shop is managed by a chief appointed by the director of the enterprise. The head of the workshop organizes the production process and is responsible for the economic activities of the workshop. Under his leadership, work is carried out to fulfill planned targets, operational regulation of production, implementation new technology and technology.

In the management of production, the head of the shop is assisted by the heads of sections, foremen. The shop manager is responsible for the implementation of the functions of production planning and control over the quality of products, as well as for the rational use of production, labor and material resources.

Production potential is a set of production capabilities of an enterprise, including fixed assets, inventories, fuel and energy supply.

To characterize the efficiency of the use of fixed assets owned by Lika LLC, a system of indicators is used, which includes generalizing and particular technical and economic indicators. General indicators reflect the use of all fixed assets, and private indicators reflect the use of their individual types.

The balance of fixed assets at the end of the period is determined by the balance method:

SC = CH + SP - CB, (1.1)

where SN is the cost of fixed assets at the beginning of the period;

SP - the cost of new fixed assets received in the reporting period;

CB - the cost of fixed assets retired in the reporting period.

SC \u003d 64453 + 6536 - 301 \u003d 70688 thousand rubles.

Table 1.

Availability and movement of fixed assets (thousand rubles)

In terms of value, the most significant elements of the organization's fixed assets at the beginning of the period are: machinery and equipment (27,473 thousand rubles), buildings (22,994 thousand rubles), vehicles (10,743 thousand rubles). The significance of the elements does not change by the end of the period.

The cost of fixed assets for the reporting period increased by 22,890 thousand rubles. or by 15.6%, which was formed mainly under the influence of the receipt of machinery and equipment (6353 thousand rubles). Fixed assets were disposed of by the following elements: machinery and equipment, vehicles, as well as land plots and nature management facilities.

The structure of fixed assets is shown in the following diagram:

Savings of fixed assets for the period is determined by the calculation:

ECOC \u003d OCK - OCH * TV, (1.2)

where TV is the rate of growth in the volume of production of goods.

The growth rate of production volume is:

TV \u003d VTP / VPP \u003d 717416 / 572661 \u003d 1.253,

where VTP is the volume of production in the current period,

VPP - the volume of production in the previous period.

ECOC \u003d 65671 - 64453 * 1.253 \u003d - 1453.98 thousand rubles.

Saving of fixed assets is 1453.98 thousand rubles. (1.25% relative to the value of fixed assets at the end of the period). This indicator reflects the annual return on investment in fixed assets, affects the depreciation component of the cost and the price of goods, and reduces the tax component in terms of property (real estate) tax.

1.4 Assessment of labor potential

The volume and timeliness of all work, the degree of use of machinery and equipment, and as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the security of the enterprise with labor resources and the efficiency of their use.

The main tasks for assessing labor potential:

study of the security of the enterprise and its structural divisions personnel in terms of quantity and quality parameters;

assessment of the extensiveness, intensity and efficiency of the use of personnel in the enterprise;

identification of reserves for a more complete and efficient use of the enterprise's personnel.

The composition of the employees of Lika LLC is presented in Table 2.

Considering the data for the analyzed period, we can say that Lika LLC is fully provided with labor resources. The average headcount in the enterprise increased by 19%. The qualitative composition of employees by education has improved (with secondary specialization by 13.6%, with higher education by 37.1%). Also, during the year, the qualifications of workers associated with obtaining higher ranks improved (by 22.9 and 29.3%).

Changes in the composition by age indicators and length of service are associated with the influx of young people into the enterprise and the retirement of employees.

Table 2.

Evaluation of labor potential

Indicator			Change
			absolute, pers.	relative, %
including PPP
including workers
of which the main
auxiliary
managers and specialists
Composition of employees by length of service
Composition of employees by age
Composition of employees by education
incomplete secondary
secondary, secondary special
Qualification composition of workers
I, II category
III, IV category
V, VI category				2.1 Analysis of the state and movement of fixed assets An analysis of the structure of fixed assets of Lika LLC allows us to evaluate their ratio in terms of the degree of their use in the production process. From changes in the structure of fixed assets, their movement largely depends on the technical level of production of the enterprise under study. The condition of fixed assets is assessed by the following indicators: Renewal ratio FOBN= SP / С1.*100% (2.1) reflects the share of new fixed assets in all fixed assets at the end of the period. When conducting an analysis, it is necessary to compare the renewal factor for the active part with the renewal factor for all fixed assets and find out which part of the fixed assets is used to update it to a greater extent: The update intensity coefficient KIOB = SV / SP. * 100% (2.2) reflects the amount of retired funds per unit of newly introduced objects, i.e. the number of obsolete objects that are retired as a result of the introduction of new ones. This indicator characterizes the rate of technological progress. Its increase indicates a reduction in the life of the funds, the elimination of obsolete facilities. The rate of receipt of KTP \u003d (SP - SV) / ​​С0. * 100% (2.3) shows what share in the value of fixed assets at the beginning of the period is directed to cover the retirement of fixed assets for the period. Retirement ratio КВ = СВ / С0 *100% (2.4) characterizes the share of retired fixed assets in the total cost of fixed assets at the beginning of the period. The results of calculating the coefficients that assess the degree of renewal, disposal and growth of fixed assets are given below (Table 3). Assessment of the condition and movement of fixed assets based on coefficients Elements of the composition of fixed assets At the beginning of the period, thousand rubles, Receipt, thousand rubles, Sp Disposal, thousand rubles, Sv At the end of the period, thousand rubles, Coefficient updates, % Cobn Coefficient intensity updates, % Kiob Coefficient retirement,% Structures cars and equipment Vehicles Production and household inventory Land plots and nature management objects An analysis of the renewal coefficients shows that the renewal of the organization's fixed assets during the period is significant for all elements of the composition, and the renewal coefficients of production and household inventory (93.05%), vehicles (19.05%), machinery and equipment ( 11.03%). In general, for the organization it is 17.07%, for the active part of fixed assets - 11.03%. Comparison of these coefficients shows the level of renewal of the passive part of fixed assets, in our case it is 6.04% (17.07 - 11.03), the renewal to a greater extent occurs at the expense of the active part of fixed assets. The difference between the retirement rate of fixed assets for the organization as a whole and for their active part is 1.44% (4.14 - 2.70), which confirms the outstripping rate of disposal of the active part of fixed assets. The renovation intensity coefficient is for production and household inventory (84.19%), vehicles (49.93%), machinery and equipment (22.43%). In general, for the organization, the ratio of retired fixed assets to those received is 20.99%, i.e. one retired object accounts for approximately 5 received, the receipt of fixed assets in Lika LLC significantly exceeds their disposal. Assessment of the state and movement of fixed assets is shown in the graph: transport facilities production and owner inventory and equipment structures The efficiency of the use of fixed assets largely depends on their technical condition. To characterize the technical condition of fixed assets, indicators such as wear coefficient, service life coefficient are used. Wear factor: KIZN \u003d SI / SPER * 100%. (2.5) where SI is the amount of depreciation accrued for the entire period of operation, SPER - initial (replacement) cost of fixed assets Validity ratio: Kg \u003d 100 - KIZN. (2.6) The lower the value of the wear factor and the higher the service life, the better the technical condition of the organization's fixed assets. These coefficients are calculated at the beginning and end of the reporting period (2006-2007), their dynamics will characterize the trend of decreasing or increasing depreciation of fixed assets. An analysis of the depreciation of fixed assets owned by Lika LLC is presented in Table 4. Indicators of the state of fixed production assets The efficiency of using fixed assets is characterized by indicators of capital productivity, capital intensity, profitability, relative savings, increasing the volume of production of goods, increasing labor productivity, reducing the cost of goods and the cost of reproduction of fixed assets, increasing the service life of labor tools. Usually, capital productivity is determined by the volume of production of goods per 1 ruble of the average annual cost of fixed assets. Capital intensity - an indicator, the return of capital productivity, is calculated as the ratio of the value of fixed assets to the value of the annual volume of production of goods. Capital-labor ratio is an indicator that characterizes the equipment of workers in the sphere of material production with basic production facilities. Capital-labor ratio is defined as the ratio of the value of fixed assets of the organization to the average annual number of employees. The value and dynamics of capital productivity is influenced by many factors that depend and are not dependent on the organization, however, there are reserves for increasing capital productivity, better use of equipment in every department, at every site and workplace. The intensive way of managing the economy involves a systematic increase in capital productivity by increasing the productivity of machines, mechanisms and equipment, reducing their downtime, their optimal utilization, and technical improvement of fixed assets. Specific weight of the active part of fixed assets UA \u003d S A / S OS * 100% (2.7) where CA is the average annual cost of the active part of fixed assets; COS - average annual cost of fixed assets; FA \u003d V / C A (2.8) FOC \u003d V / COS, where FA is the return on assets of the active part of fixed assets; V is the volume of production of goods; The capital-labor ratio is calculated by the formula: FB = COS / R CC (2.9) where R CC is the average number of employees; Return on equity is calculated by the formula: R OS \u003d FOS * D RP * R ABOUT (2.10) where D RP - the share of sold products in the total output; R ABOUT - profitability of sales; The initial data for the analysis of capital productivity and return on assets, as well as the results of calculations are given in Table 5. Initial information for the analysis of capital productivity and capital profitability Indicators Deviation, (+,-), 1. Profit from the sale of products, thousand rubles. 2. The volume of production of goods, thousand rubles. V 3. Revenue, thousand rubles 4. The share of average annual production in its total output (Drp) 5. Average annual cost, thousand rubles: 5.1. fixed assets, COS 5.2.active part (machinery, equipment), CA 5.3.pieces of equipment, CE 6. Specific gravity of the active part,% (p.5.2: p.5.1х100%), UA Capital profitability Rос, % Return on sales Rb, % 7. Return on assets 7.1.Fixed assets (p.2: p.5.1), FOS 7.2 Active part (p.2: p.5.2), FA 8. Average annual number of equipment, units. 8.1. cash 8.2. acting., Co. 9.Equipment working time fund in total, thousand machine-hours. 10. Fund of the operating time of a piece of equipment: 10.1. days, TD 10.3. machine hours 11. Shift coefficient, kcm 12. Average shift duration, hours, Tcm 13. Average hourly production units. equipment, rub. (page 1 / page 6), Vh The results of the influence on the return on assets of factors of the first and second order are given in table. 6. Table 6 Analysis of changes in capital productivity under the influence of changes in the structure of fixed assets and equipment load Calculation of the level of influence Influence at return on assets, rub. algorithm active major FIRST ORDER FACTORS 1. Change in the specific gravity of the active part FPPA *∆UA - FPPO 5,267* 0,53 - 3,84 2.Changing the recoil of the active part FTP OS- FPPA * ∆UA 4,34 - 5,267* 0,53 FTPOS - FTPOS SECOND-ORDER FACTORS 2.1. Change in the number of units of operating technological equipment FAusl1 - FAPP 2.2.Changing the number of days of operation of a piece of equipment FAusl2 - FAusl1 2.3. Changing the duration of a shift FAusl3 - FAusl2 2.4. Change in the average hourly output of a piece of equipment FATP - FAusl3 FATP - FAPP As can be seen from the table, a change in the share of their active part had a significant impact on the decrease in the return on assets of fixed assets. Under the influence of this factor, the return on assets decreased by 1 rub. 48 kopecks. But, despite this, the return on assets as a whole increased by 50 kopecks. This was due to the increase in the return on the active part of fixed assets (1 ruble 55 kopecks). Among the factors of the second order of change in capital productivity of fixed assets, the change in equipment productivity (increased by 38.7 kopecks), change in the days of operation of a piece of equipment (increased by 3.7 kopecks), change in the number of pieces of equipment (decreased by 18 kopecks) had the greatest impact. Increasing the return on assets of fixed assets is a positive moment in the activities of the organization, as it helps to reduce the cost of manufactured goods, and, consequently, increase profits. 3.1 Analysis of the security of the organization of labor new resources Considering the movement of labor in Lika LLC, it should be borne in mind that the frequent change of workers hinders the growth of labor productivity. It is necessary to analyze the causes of staff turnover (social security status, absenteeism, care for own will and others), the dynamics of the composition of layoffs: individual and collective, change of official position, number of transfers to other positions, retirement, contract expiration, etc. The analysis is carried out on the basis of the following coefficients: hiring turnover ratio (KP) - the ratio of the number of all hired employees for the reporting period (RP) to the average number of employees for the same period (RSC): KP \u003d RP / RSS \u003d 80 / 200 \u003d 0.4 (3.1) retirement turnover ratio (CR) - the ratio of all retired employees (RU) in the reporting period to the average number of employees: KV \u003d RU / RSS \u003d 40 / 200 \u003d 0.2 (3.2) the sum of the values ​​​​of the coefficients for admission and disposal characterizes the total turnover of the labor force: KOBSCH \u003d KP + KV \u003d 0.4 + 0.2 \u003d 0.6 (3.3) Labor turnover is divided into: normal turnover - conscription into the army, retirement and study, transition to elected positions, etc. excessive turnover - dismissal of one's own free will, for absenteeism. staff turnover rate (CT) - the ratio of excess labor turnover (RU *) for a certain period to the average headcount: CT \u003d RU * / RCC \u003d 28 / 200 \u003d 0.14 (3.4) composition constancy coefficient (KPOST) - the ratio of the number of employees who have worked for the entire period (RP) to the average headcount: KPOST \u003d RP / RSS \u003d 140 / 200 \u003d 0.7 (3.1) replacement rate (KZ) - the ratio of the difference between hired (RP) and retired employees (RВ) to the average headcount Short circuit \u003d (RP - RV) / RSS \u003d (80 - 40) / 200 \u003d 0.2 (3.6) Table 7 Personnel movement data Indicator Deviation Number of employees at the beginning of the year Recruited Including: at will for violations labor discipline Number of employees at the end of the year Average headcount Turnover ratio for hiring employees Employee turnover turnover ratio Staff turnover rate Personnel retention rate Replacement rate The overall turnover of the workforce in Lika LLC can be considered normal, but the negative point is the increase in turnover on disposal (from 12 to 20%) and, as a result, the increase in the staff turnover rate (from 7 to 14%) In the course of the analysis, it is necessary to pay attention to the reasons for the departure of employees for violation of labor discipline, since this is often associated with unresolved social problems. Also, when dismissed at their own request, employees are often not satisfied with working conditions and wages. Elimination of these shortcomings, close cooperation with recruitment agencies and employment centers will help reduce staff turnover, promptly attract new employees to replace those who left. Analysis of the use of working time is an important part of the analytical work in the organization. In the process of analyzing the use of working time, the validity of production tasks, to study the level of their implementation, to identify the loss of working time, to establish their causes, to outline ways to further improve the use of working time, to develop the necessary measures. The completeness of the use of personnel can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund (FRV). Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole (Table 8). Table 8 Use of the labor resources of the enterprise The working time fund depends on the number of workers, the number of days worked by one worker on average per year and the average length of the working day. This dependence can be represented as follows: PDF = CR * D * P (3.6) At the analyzed enterprise, the FCF decreased by 16,350 hours, including due to a change a) the number of workers ΔFRVchr \u003d (PR1 - PR0) * D0 * P0 \u003d (164 - 160) * 225 * 7.8 \u003d + 7020 h; (3.7) b) the number of days worked by one worker ΔFRVD \u003d CR1 * (D1 - D0) * P0 \u003d 164 * (215 - 225) * 7.8 \u003d -12792 h; (3.8) ΔFRVP \u003d PR1 * D1 * (P1 - P0) \u003d 164 * 215 * (7.5 - 7.8) \u003d -10578 hours (3.9) As can be seen from the above data, the company uses the available labor resources insufficiently. On average, 1 worker worked 215 days instead of 225, whole-day losses of working time per worker increased by 10 days, and in the whole enterprise - by 1640 days, or 12792 hours (1640 * 7.8). Intra-shift loss of working time for 1 day amounted to 0.3 hours, and for all days worked by all workers (164 * 215 * 0.3) = 10,578 hours. Total loss of working time 12792 + 10578 = 23370 hours or 8.8% (23370: 264450). To identify the causes of all-day and intra-shift losses of working time, the data on the balance of working hours are compared (Table 9). Table 9 Analysis of the use of the working time fund per worker Change per worker for all workers Calendar Quantity days Including: holidays and weekends Nominal working time fund, days Absenteeism, days Including: annual leave study leave maternity leave additional holidays with the permission of the administration Turnout fund of working time, days Working shift duration, h Working time budget, h Pre-holiday shortened days, h Grace time for teenagers, h Breaks in the work of nursing mothers, h Intra-shift downtime, h Useful working time fund, h Overtime hours worked, h Unproductive costs of working time, h As follows from the table, most of the loss of working time in Lika LLC is caused by subjective factors: additional holidays with the permission of the administration, absenteeism, downtime, which can be considered unused reserves for increasing the working time fund. (492 + 197 + 656) * 7.8 + 9840 = 20330 hours Preventing them is tantamount to releasing 11 workers (20330: 1755). Reducing the loss of working time, which is due to reasons that depend on the labor collective, is a reserve for increasing production that does not require additional investment and allows you to quickly get a return. To calculate it, it is necessary to multiply the loss of working time (PDF) due to the fault of the enterprise by the planned average hourly output of products: ΔVP \u003d PDF FV0 \u003d (20330 + 1640) * 284.9 \u003d 6259.2 thousand rubles. (3.10) Losses of working time do not always lead to a decrease in the volume of production of goods, since they can be compensated by an increase in the intensity of labor of workers. Therefore, when analyzing the use of labor resources, great importance is attached to the study of labor productivity indicators. Labor productivity is one of the most important qualitative indicators of the organization's work, an expression of the effectiveness of labor costs. The level of labor productivity is characterized by the ratio of the volume of production and sales of goods or work performed and the cost of working time. The purpose of labor productivity analysis is to identify opportunities for a further increase in output due to the growth of labor productivity, more rational use of workers and their working time. To assess the level of intensity of the use of personnel, a system of generalizing, particular and auxiliary indicators of labor productivity is used. Generalizing indicators are the average annual, average daily and average hourly output per worker, as well as the average annual output per worker in value terms. The average annual output of one worker can be represented as the product of the following factors: GVpp \u003d Ud * D * P * CV (3.11) The influence of these factors is calculated by one of the methods of deterministic factor analysis. Based on the data in Table. 10 we will make this calculation using the method of absolute differences. Table 10 Indicator Indicator value Change (+, -) Average annual headcount including workers The proportion of workers in total strength workers (UD) Days worked by one worker per year (D) Hours worked by all workers, h Average working day, h (P) Production in the prices of the base period, thousand rubles The average annual output of one worker, thousand roubles. (GV) Worker output: average annual, thousand rubles (GV) average daily, rub. (DV1) average hourly, rub. (CV) From the data in Table. 10 shows that the average annual output of one employee employed in the main production increased by 18 thousand rubles, or by 4.5%, including due to a change in: a) the share of workers in the total number of employees of the enterprise Δ GVUD \u003d Δ Ud * D0 * P0 * ChV0 \u003d (+0.02) * 225 * 7.8 * 284.9 \u003d +10 thousand rubles; b) the number of days worked by one worker per year Δ GVD \u003d Ud1 * Δ D * P0 ChV0 \u003d 0.82 * (-10) * 7.8 * 284.9 \u003d - 8.2 thousand rubles; c) working hours Δ GVP \u003d Ud1 * D1 * Δ P * FV0 \u003d 0.82 * 215 * (-0.3) * 284.9 \u003d -15.1 thousand rubles; d) average hourly output of workers Δ GVCHV \u003d Ud1 * D1 * P1 * Δ CV \u003d 0.82 * 215 * 7.5 * 31.23 \u003d + 41.3 thousand rubles. The change is analyzed in a similar way. average annual output worker, which depends on the number of days worked by one worker per year, the average length of the working day and the average hourly output: GV" \u003d D * P * CV (3.12) Δ GV "D \u003d Δ D * P0 ChV0 \u003d -10 * 7.8 * 284.9 \u003d - 22.2 thousand rubles. Δ GV "P \u003d D1 * Δ P * FV0 \u003d 215 * (-0.3) * 284.9 \u003d -18.4 thousand rubles; Δ GV "ChV \u003d D1 * P1 * Δ CV \u003d 215 * 7.5 * 31.23 \u003d + 50.4 thousand rubles. Total + 9.8 thousand rubles. Thus, the average annual output of the worker of Lika LLC for the analyzed period increased by 9.8 thousand rubles. In a similar way, the influence of other factors is calculated with the subsequent generalization of the results of the analysis (Table 11) Table 11 Factor analysis results 1. Number of staff 2. Average annual output of 1 employee 2.1. Share of workers 2.2. Number of days worked by one worker per year 2.3. Working hours 2.4. Change in the average hourly output of workers 2.4.1. Technology change 2.4.2. Change in product structure 2.4.3. Unproductive labor costs 2.4.4. Equipment upgrade At Lika LLC, large unused opportunities for increasing the level of these indicators are associated with all-day, intra-shift and unproductive losses of working time, which must be taken into account when planning and organizing production in the future. The dynamics of labor productivity growth is shown in the diagram: Of great importance for assessing the efficiency of the use of labor resources at an enterprise in a market economy is the indicator of personnel profitability - the ratio of profit to the average number of production (operational) personnel: RPP = (P: NWP) * 100 (3.13) where RPP is the profitability of personnel; P - profit from the sale of products; NPP - average headcount production staff; The factor model of this indicator can be represented as follows: RPP \u003d Rb * Drp * GV (3.14) where Rb is the profitability of turnover (sales); Drp - the share of sold products in the total volume of its output; GV is the average annual production of products by 1 employee at current prices. The initial data for the factor analysis of personnel profitability are presented in Table 12. Table 12 Data for factor analysis of personnel profitability Indicator Indicator value Change (+, -) Profit from the sale of products, thousand rubles. Gross output in current prices of the reporting year, thousand rubles Revenue from product sales, thousand rubles Average number of employees, pers. Return on sales, % The share of sales in the cost of manufactured products Average annual production output by one employee (in current prices), thousand rubles Profit per 1 employee, thousand rubles This model allows you to establish how much the profit per employee has changed due to the level of profitability of sales, the share of revenue in the total volume of manufactured products and labor productivity. Table data. 12 indicate that profit per employee increased by 281.74 thousand rubles, including due to changes in: a) labor productivity ΔRPP = ΔGV * Drp0 * Rb0 (3.14) ΔRPP = 723.78 * 0.983 * 8.2 / 100 = +58.34 thousand rubles. b) the share of sold products in its total output ΔRPP = GV1 * ΔDrp * Rb0 (3.15) ΔRPP = 3587.08 * (-0.005) * 8.2: 100 = - 1.47 thousand rubles. c) profitability of sales ΔRPP = GV1 *ΔDrp * Rb0 (3.16) ΔRPP = 3587.08 * 0.978 * 6.41: 100 = +219.92 thousand rubles. Evaluation of economic dynamics allows you to identify quantitative characteristics business activity, showing how the enterprise under study performs " Golden Rule economy”, which requires the following optimal proportions in the ratio of tempo indicators: TP > TV > Tak > 100% (4.1) where TP is the profit growth rate, % ТV – sales revenue growth rate, % So is the growth rate of assets, % So = 121355: 108731 * 100 = 112% The first inequality means that the economic potential of the organization increases, i.e. its activities are on the rise. Increasing the assets of the company, increasing its size, as a rule, is one of the main targets formulated by the owners of the company and its management personnel in an explicit or implicit form. TV = 701605: 563089 * 100 = 125% The second inequality indicates that, compared with the increase in economic potential, the volume of sales increases at a higher rate, i.e. resources commercial organization are used more efficiently, the return on each ruble invested in the company increases. TP = 102498: 46166 * 100 = 220% From the third inequality, it can be seen that profits are growing at a faster pace, which indicates, as a rule, that there was a relative decrease in production and distribution costs in the reporting period as a result of actions aimed at optimizing the technological process and relationships with contractors. Thus, the resulting inequality: 220% > 125% > 112% > 100% For a comprehensive assessment of the activities of the enterprise, we will determine the index of economic growth by comparing extensive and intensive factors: where IP.T. – labor productivity index; I.F.O. - index of capital productivity; IPPP. – abundance index; IO.F. is the index of fixed assets. IP.T. = 418: 400 = 1.045 I.F.O. = 4.34: 3.84 = 1.13 IPPP. = 200: 168 = 1.19 IO.F. = 134125: 116040 = 1.156 = 0,858 Since the value obtained for Lika LLC IEC.R.< 1, то его рост происходил в основном за счет экстенсивных показателей. An analysis of the structure of fixed assets of Lika LLC makes it possible to judge the technical equipment and production conditions. It shows that machinery and equipment have the largest share (56.41% at the beginning of the period and 53.37% at the end). The change in the structure was largely due to the acquisition of a land plot (7,164 thousand rubles). However, the share of production inventory in overall structure is small (1.25% and 1.27% at the beginning and end of the period), but it is this component of fixed assets that has the highest dynamics (inflowed by 1581 thousand rubles, retired by 1331 thousand rubles) and the growth rate was 117.3% . The increase in fixed assets for individual elements indicates the correct policy pursued by the organization aimed at technical re-equipment. An important component of the analysis of labor resources of Lika LLC is the study of the movement of labor. The overall turnover of the workforce in Lika LLC can be considered normal, but the negative point is the increase in turnover on retirement (by 8%) and the increase in the staff turnover rate (by 7%), as a result, the staff retention rate decreased by the same amount. In Lika LLC, most of the losses (20330 hours) are caused by subjective factors: additional vacations with the permission of the administration, absenteeism, downtime, which can be considered unused reserves for increasing the working time fund and releasing 11 employees. Significant at this enterprise are unproductive labor costs due to deviations from the technological process - 1640 hours. Reducing the loss of working time, which is due to reasons that depend on the labor collective, is a reserve for increasing production that does not require additional investment and allows you to quickly get a return. In this case, this is 6259.2 thousand rubles. In conclusion of the analysis, we can propose the following measures to ensure the growth of labor productivity and determine the reserves for increasing the average hourly, average daily and average annual output of workers: use of opportunities to increase the volume of production through the introduction of new technologies, replacement of obsolete equipment; reduction of labor costs for production due to mechanization and automation of production, improvement of labor organization, increase in the level of labor intensity, reduction of loss of working time, etc. Organizations are far from indifferent to how certain groups of fixed assets affect the final indicators of its activities. Their condition and effective use directly affects the final results of the financial and economic activities of the organization, the rational and efficient use of fixed assets allows you to increase production volumes without additional capital investments or with a minimum amount, thereby ensuring greater profitability (profitability) of the organization as a whole. The change in the level of labor productivity, depending on the structure of commodity groups and individual types of goods, is not always unambiguously assessed. Labor productivity may decrease with a significant share of newly mastered goods or an improvement in their quality. In order to improve the quality, reliability and competitiveness of the goods, additional costs of funds and labor are required. However, the gain from increased sales, higher prices, as a rule, covers the loss from lower productivity. Therefore, the relationship of labor productivity, product quality, cost, sales and profits should be the focus of analysts. 1. Basovsky L.E., Basovskaya E.N. Comprehensive economic analysis of economic activity. - M.: INFRA-M, 2004. 2. Berdnikova T.B. Analysis and diagnostics of financial and economic activity of the enterprise. - M.: Infra-M, 2005. 3. Boronenkova S.A. Management analysis. - M.: Finance and statistics, 2003. 4. Kovalev V.V. Volkova O.N. Analysis of the economic activity of the enterprise - M .: Prospekt, 2005. 5. Kovalev V.V. Financial analysis: methods and procedures. – M.: Finance and Statistics. 2005. 6. Markaryan E.A., Gerasimenko G.P., Markaryan S.E. Economic analysis of economic activity. - Rostov-on-Don: Phoenix, 2005. 7. Protasov V.F. Analysis of the activities of the enterprise (firm): production, economics, finance, investment, marketing. - M: Finance and statistics, 2003. 8. Savitskaya G.V. Analysis of the economic activity of the enterprise. - M.: Infra-M, 2009. 9. Strazhev V.I. Analysis of economic activity in industry. - Minsk: Higher School, 2003. 10. Shadrina G.V. Comprehensive economic analysis of economic activity - M .: "Blagovest-V", 2003. 11. Sheremet A.D. Economic analysis. - M.: Finance and statistics, 2004.

Economic potential of the enterprise- this is a set of property and financial potentials of an enterprise, a set of resources (labor, material, intangible, financial, etc.) at the disposal of the enterprise, and the ability of its employees and managers to use resources in order to create goods, services and maximize income.

Assessment of the economic potential of the enterprise

It is advisable to analyze the economic potential of an enterprise in the following sections:

1. Production:

• Volume, structure, production rates.
• Assortment nomenclature of the enterprise, degree of renewal, breadth and depth of assortment.
• Provision of raw materials and supplies. The level of stocks, the speed of their use.
• Available fleet of equipment and the degree of its use. Reserve capacities. Technological novelty.
• Location of production and availability of infrastructure.
• Ecology of production.

2. Distribution and marketing of products:

• Transportation of products. Transport options and cost estimates.
• Inventory holding, stock levels, stock placement and circulation speed. Availability storage facilities and storages, their capacity.
• Possibility of finishing, packaging and packaging of goods.
• Sales: by individual products, sales territories, value, types of buyers, intermediaries and distribution channels.

3. Organizational structure and management:

• Organization and management system.
• Quantitative and professional structure of workers.
• Labor cost, staff turnover, labor productivity.
• Management level.
• Corporate culture.

4. Marketing:

• Research of the market, product, distribution channels.
• Promotion of sales and advertising, pricing.
• Innovations.
• Communication links and information.
• Marketing budget and its use.
• Marketing plans and programs.

5. Finance:

• Financial stability and solvency.
• Profitability and profitability (by products, regions, distribution channels and intermediaries).
• The ratio of own and borrowed funds.

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The indicators characterizing the economic potential of an enterprise include: assets, sales, net or gross profit, fixed capital, working capital, capital investments, own and borrowed capital, capitalized profit, production capacity, research base, total number of employees, etc. These indicators, each individually and taken together, give a quantitative or cost estimate of the scale of the company's operations, its material and production base, performance results, etc.

To characterize the scale of the firm's operations, indicators such as sales, assets, equity, and the number of employees are used.

The production base characterizes the industrial potential of the company, the ability to produce products in the right quantities and at the right time. The scale of operations gives an idea of ​​the size of the production base, and all this can give a valuation of manufactured and sold products (sales volume), current and non-current assets (balance sheet total), the cost of machinery and equipment used in the production process, which characterizes fixed capital.

Basic capital is the most important indicator of the production potential of the firm. In the balance sheets of firms, it is usually reflected in one line, which makes it difficult to analyze its structure. But in the notes to the balance sheet, this item is broken down into separate components (for example, land, buildings and structures, machinery and equipment, leased property and enterprises under construction, mineral deposits). If depreciation deductions are deducted from the amount constituting the fixed capital, we get the real fixed capital.

The main indicators of the production base of industrial firms include the number and capacity of individual manufacturing enterprises. In large firms, the number of enterprises can reach several dozen.

The economic potential of an enterprise is a complex system that includes fixed assets, labor resources, technology, energy resources and information at the disposal of the organization for creative activities. It has a number of specific characteristics. First of all, integrity, which means that only if all the elements of the potential are present, it is possible to achieve the final result of its functioning - the release of products. As well as such features as: interchangeability, interconnection of elements, flexibility and adaptability to products, to changing economic and production - technical conditions. The study of these mechanisms becomes a tool for managing production efficiency, contributes to a qualitative breakthrough in the renewal of production, investment policy, and the identification of a flexibility mechanism, which makes it possible to reduce the cost intensity of social production and increase society's ability to meet needs.

The theoretical and methodological foundations of modeling the economic potential of an enterprise are not well developed, this allows one to conduct reasoning based on one's own vision of the economic potential of an enterprise. It is advisable to consider the economic potential of an enterprise at various levels: at the level of an individual enterprise, at the industry level, at the territory level. Thus, at the level of an individual enterprise, the economic potential will include:

production and financial potentials (fixed assets, raw materials, materials, current assets, etc.);

personnel and entrepreneurial potentials (potential of labor resources - specialists, managers, skilled workers);

intellectual potential (information resources - technologies, software products etc., innovative solutions).

Enterprise potential modeling system includes:

a set of economic and mathematical models that describe the dynamics of the components of the enterprise's potential, taking into account external factors;

a set of programs (predictive calculations, solving optimal problems and rationing problems); information base;

methods for identifying models and conducting

computational experiments.

In addition to all of the above, in order to assess the economic potential, it is necessary to identify: the state of the property potential of the enterprise, financial stability enterprises, as well as to analyze the solvency of the enterprise. In order to calculate the production and financial potentials, we need to make the following calculations, namely:

1) Calculate return on assets:

VR - revenue,

OPFsr - the average annual cost of fixed assets.

2) Determine the profitability of fixed production assets:

NP - net profit

To calculate the financial performance of an organization, the following formulas are required:

1) Profitability of production costs (Рpr.z):

Rpr.z. = * 100, where

Z - production costs,

P - profit

2) Profitability of turnover (P rev.).

1.2 The system of indicators characterizing the economic potential

The indicators characterizing the economic potential of an enterprise include: assets, sales, net or gross profit, fixed capital, working capital, investments, equity and borrowed capital, capitalized profit, production capacity, research base, total number of employees, etc. These indicators, each individually and taken together, give a quantitative or cost estimate of the scale of the company's operations, its material and production base, performance results, etc.

To characterize the scale of the firm's operations, indicators such as sales, assets, equity, and the number of employees are used.

The production base characterizes the industrial potential of the company, the ability to produce products in the right quantities and at the right time. The scale of operations gives an idea of ​​the size of the production base, and all this can give a valuation of manufactured and sold products (sales volume), current and non-current assets (balance sheet total), the cost of machinery and equipment used in the production process, which characterizes fixed capital.

Fixed capital is the most important indicator of the production potential of the company. In the balance sheets of firms, it is usually reflected in one line, which makes it difficult to analyze its structure. But in the notes to the balance sheet, this item is broken down into separate components (for example, land, buildings and structures, machinery and equipment, leased property and enterprises under construction, mineral deposits). If depreciation deductions are deducted from the amount constituting the fixed capital, we get the real fixed capital.

The main indicators of the production base of industrial firms include the number and capacity of individual manufacturing enterprises. In large firms, the number of enterprises can reach several dozen.

The economic potential of an enterprise is a complex system that includes fixed assets, labor resources, technology, energy resources and information at the disposal of the organization for creative activities. It has a number of specific characteristics. First of all, integrity, which means that only if all the elements of the potential are present, it is possible to achieve the final result of its functioning - the release of products. As well as such features as: interchangeability, interconnection of elements, flexibility and adaptability to products, to changing economic and production - technical conditions. The study of these mechanisms becomes a tool for managing production efficiency, contributes to a qualitative breakthrough in the renewal of production, investment policy, and the identification of a flexibility mechanism, which makes it possible to reduce the cost intensity of social production and increase society's ability to meet needs.

The theoretical and methodological foundations of modeling the economic potential of an enterprise are not well developed, this allows one to conduct reasoning based on one's own vision of the economic potential of an enterprise. It is advisable to consider the economic potential of an enterprise at various levels: at the level of an individual enterprise, at the industry level, at the territory level. Thus, at the level of an individual enterprise, the economic potential will include:

production and financial potentials (fixed assets, raw materials, materials, current assets, etc.);

personnel and entrepreneurial potentials (potential of labor resources - specialists, managers, skilled workers);

intellectual potential (information resources - technologies, software products, etc., innovative solutions).

Enterprise potential modeling system includes:

a set of economic and mathematical models that describe the dynamics of the components of the enterprise's potential, taking into account external factors;

a set of programs (predictive calculations, solving optimal problems and rationing problems); information base;

methods for identifying models and conducting

computational experiments.

In addition to all of the above, in order to assess the economic potential, it is necessary to identify: the state of the property potential of the enterprise, the financial stability of the enterprise, as well as analyze the solvency of the enterprise. In order to calculate the production and financial potentials, we need to make the following calculations, namely:

1) Calculate return on assets:

VR - revenue,

OPFsr - the average annual cost of fixed assets.

2) Determine the profitability of fixed production assets:

NP - net profit

To calculate the financial performance of an organization, the following formulas are required:

1) Profitability of production costs (Рpr.z):

Rpr.z. = * 100, where

Z - production costs,

P - profit

2) Profitability of turnover (P vol.):

R about. = * 100.

To analyze labor resources, we use the labor productivity formula:

PP - manufactured products,

AMS - the average number of employees.

To assess the financial stability of an enterprise, it is necessary to calculate the following coefficients

Table 1 Calculations of financial stability ratios

2. Comprehensive assessment of the economic potential of the enterprise

The economic potential of an organization can be characterized in two ways: from the standpoint of the property status of the enterprise and from the standpoint of its financial position. Both of these aspects of financial and economic activity are interrelated - the irrational structure of property, its poor-quality composition can lead to a deterioration in the financial situation and vice versa.

In order to make comprehensive assessment economic potential, it is necessary to carry out:

1. Production and financial analysis

Fixed production assets are one of the most important factors in the development of production. The main indicators of the use of production assets are presented in table 1.

Table 2. Indicators of the use of fixed production assets

In the analyzed period, there is an increase in the cost of fixed assets in 2012 compared to 2010 by 109.3%, which is associated with the modernization of the main production facilities of the enterprise. An increase in the level of use of fixed assets makes it possible to increase the size of production output without additional capital investments and in more short time. Accelerates the pace of production, reduces the cost of reproduction of new funds and reduces production costs. At the enterprise, there is a decrease in capital intensity, which means labor savings. There is also a change in capital productivity: an increase of 1.3 thousand rubles. in 2012, compared to 2010, this is due to the efficient use of fixed assets. Profit growth rates outstrip the growth rate of commodity output, which indicates an increase in the share of profitability in the composition of products. As a result, the profitability of the use of fixed assets increased.

Consider the main financial indicators of the organization.

Table 3 Financial indicators of Voronezhsky Dairy Plant JSC

Profit from the sale of products (works, services) can be calculated using the following formula:

P \u003d BP - C, where

BP - proceeds from the sale of products and services of own production,

C is the cost of sales.

P 2012 = 7596677-6308570 = 1288107 thousand rubles

P 2011 = 6544198-5 763598 = 780600 thousand rubles

P 2010 \u003d 6101708-5618449 \u003d 483259 thousand rubles

Profitability of production costs (Рpr.z) is determined by the formula:

Rpr.z. = * 100, where

Z - production costs

Rpr.z.2012 = * 100 = 20.4%

Rpr.z.2011 = * 100 = 13.5%

Rpr.z.2010 = * 100 = 8.6%

Profitability of turnover (P rev.) is calculated as follows:

R about. = * 100.

R ob.2012 = * 100 = 16.9%

R ob.2011 = * 100 = 11.9%

R ob.2010 = * 100 = 7.9%

In general, the production and sale of products for the enterprise are profitable and cost-effective. The increase in return on sales from 7.9% in 2010 to 16.9% in 2012 is due to a significant increase in profit by 266.5% in 2010 compared to 2012.

2. Analysis of labor resources

The labor resources of an enterprise (staff) are the totality of all individuals who are with the enterprise as with legal entity in the relations regulated by the contract of employment. The purpose of the analysis of labor resources is to reveal the reserves for increasing the efficiency of production due to labor productivity, more rational use of the number of workers, their working time.

Availability of labor resources of Voronezhsky Dairy Plant OJSC and the main indicator of the use of labor force - labor productivity are presented in the table.

Table 4. Indicators of the efficiency of the use of labor resources

During the analyzed period, labor productivity decreased. In 2011, compared with 2010, by 38.7 thousand rubles, and in 2012, compared with 2011, by 16 thousand rubles. The decline in labor productivity speaks of the urgent need for technical and technological re-equipment of production.

2.Assessment of property potential.

The property potential is characterized by the size, composition and condition of assets (primarily long-term) that the organization owns and manages to achieve its goal.

The property potential of the organization in general terms can be understood as the totality of the enterprise's assets under its control. It is presented in the balance sheet as assets and liabilities. In the course of the functioning of the enterprise, both the value of assets and their structure undergo constant changes. The most general idea of ​​the qualitative changes that have taken place in the structure of funds and their sources, as well as the dynamics of these changes, can be obtained using vertical and horizontal analysis of reporting. Vertical analysis allows you to determine the structure of property, liabilities, income, expenses of the organization. Vertical analysis, by definition, is carried out within one reporting period. However, having calculated the percentages of indicators, they often resort to horizontal analysis, tracing the change in these indicators over a number of periods.

Horizontal balance sheet analysis consists in building one or more analytical tables in which absolute balance sheet indicators are supplemented by relative growth (decrease) rates.

The degree of aggregation of indicators is determined visually. The basic growth rates are taken for a number of years (adjacent periods), which makes it possible to analyze the change in individual balance sheet items, as well as to predict their value.

Horizontal and vertical analyzes complement each other. Therefore, analytical tables are constructed that characterize both the structure of the reporting accounting form and the dynamics of its individual indicators.

Table 5. Analysis of the dynamics of the composition of property and sources financial resources enterprises

Data analysis shows that the main part of the property of the enterprise is current assets, namely: in 2010, current assets amounted to 66.5%, in 2011 - 69.1%, in 2012-71.6%.

The passive part of the balance sheet is characterized by the prevailing share of equity capital, the share of which increased from 33.7% in 2010 to 34.1% in 2012. A sufficient level of equity indicates the reliability and sustainability of the organization. Thus, in the property of the enterprise, the maximum share is occupied by immobilized funds, which indicates, on the one hand, a reliable production base, and, on the other hand, a slightly mobile structure of assets. To increase the mobility of the structure of assets, the enterprise needs to increase current assets.

To assess the financial stability of the enterprise.

The stability of the financial position of the enterprise is the result of the financial and economic activities of the enterprise. Here, the size of the company's own funds is significant. The main element of equity is the profit remaining at the disposal of the enterprise, which is the difference between income and expenses for a certain period of time. The amount of income and expense is determined efficient use non-current assets and tangible current assets. In addition, the external environment has a significant impact on the amount of income and expenses: prices, terms of sales and purchases, state tax policy and other conditions.

The assessment of the financial condition of the enterprise is supplemented by relative indicators - financial ratios, which are determined by the ratio of individual balance sheet items.

Table 6 Financial stability ratios

1. The coefficient of autonomy (financial independence) is the ratio of own funds to the balance sheet currency of the enterprise:

2. The coefficient of financial dependence is the ratio of borrowed capital to the balance sheet. This ratio means how much the company's assets are financed by borrowed funds.

3. The ratio of borrowed and own funds is determined by the ratio of borrowed capital to equity. The more the coefficient exceeds 1, the greater the dependence of the enterprise on borrowed funds.

4. Investment coverage ratio - the ratio of equity and long-term liabilities to the total amount of capital.

5. The coefficient of maneuverability of equity capital is calculated as the ratio of own working capital to equity capital.

6. The equity immobilization ratio is calculated as the ratio of permanent and current assets.

7. The coefficient of provision with own working capital is calculated as the ratio of the difference between own capital and non-current assets to current assets.

8. The ratio of long-term borrowing is determined by the ratio of long-term liabilities to the sum of long-term liabilities and equity of the enterprise.

One of the most important indicators characterizing the financial stability of an enterprise, its independence from borrowed funds is the coefficient of autonomy. Under normal market conditions, the optimal value is 0.3 - 0.6. As can be seen from Table 7, our enterprise's autonomy coefficient is at an average level, i.e., all obligations of the enterprise can be covered by its own funds. Its growth indicates an increase in financial independence, increases the guarantees of repayment by the enterprise of its obligations and expands the possibilities of attracting funds from outside.

The coefficient of financial dependence is essentially the reciprocal of the coefficient of autonomy. The growth of this indicator in dynamics means an increase in the share of borrowed funds in the financing of the enterprise. JSC Dairy Plant "Voronezh" in 2010, 2011, 2012, the coefficient of financial dependence is 0.47.

The autonomy coefficient is complemented by the ratio of borrowed and own funds. There is a decrease in this indicator.

Assessment of the solvency of the enterprise

One of the indicators characterizing the financial condition of an enterprise is its solvency, i.e. the ability to pay in cash in a timely manner their payment obligations. Solvency analysis is necessary for the enterprise in order to assess and forecast financial activities, but also for external investors (banks). It is especially important to know about the financial capabilities of a partner if the question arises of granting him a commercial loan or deferred payment. Solvency assessment is carried out on the basis of the characteristics of the liquidity of current assets, i.e. the time it takes to turn them into cash. Here is a list of indicators that can be used with accuracy to assess the solvency of an organization.

Table 7 Indicators of assessing the solvency of the organization

Liquidity ratios are used to assess a firm's ability to meet its short-term obligations. They give an idea not only about the solvency of the enterprise at the moment, but also in case of emergency.

The absolute liquidity ratio has an average value: in 2010 - 0.57, in 2011 - 0.54, in 2012 - 0.43, and this indicates that the share of short-term debt obligations can be covered by cash and cash equivalents in market valuable papers and deposits.

The intermediate liquidity ratio characterizes what part of the company's debts can be repaid not only at the expense of cash, but also at the expense of expected receipts for shipped products. In our case, this coefficient in 2012, 2011 and 2010 is respectively: 1.15; 3.16; 2.18. This suggests that at the expense of cash and receivables, this company is able to pay off all its short-term obligations. The value of the current liquidity ratio is optimal, namely: in 2012 - 2.63; in 2011 - 3.95; in 2010 - 4.6. This indicates a good financial position of the company.

The ratio of receivables and payables in 2012, 2011, 2010 is respectively 0.29; 2.02; 0.36 i.e., the company's accounts receivable are higher than accounts payable. Consequently, Voronezhsky Dairy Plant OJSC lends itself more than uses borrowed funds. Many analysts believe that if accounts payable exceed accounts receivable, then the company is rationally using funds. Accountants treat this negatively, because the company must repay the accounts payable free of the state of receivables.

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