1.1. Goals and objectives of the analysis of the economic results of the enterprise.

One of the main requirements for the functioning of enterprises and their associations in a market economy is the break-even of economic and other activities, the reimbursement of expenses by their own income and the provision of a certain amount of profitability, profitability of management. The main task of the enterprise is economic activity aimed at making a profit to satisfy the social and economic interests of the members of the labor collective and the interests of the owner of the enterprise's property. The main indicators characterizing the results of the commercial activity of trading enterprises are turnover, gross income, other income, distribution costs, profit and profitability.

The purpose of the analysis of volumetric performance indicators is to identify, study and mobilize reserves for income growth, profit, increase profitability while improving the quality of customer service. In the process of analysis, they check the degree of fulfillment of plans for turnover, income, costs, profits, profitability, study their dynamics, determine and measure the influence of factors on the results of commercial activities of enterprises, identify and mobilize reserves for their growth, especially forecast ones. One of the main tasks of the analysis is also to study the economic feasibility and efficiency of the distribution and use of profits.

To achieve these goals, trade enterprises must solve the following tasks:

Assess the extent to which profit maximization was ensured;

In cases of unprofitable work, the reasons for such management are identified and ways out of the current situation are determined;

Consider income on the basis of their comparison with expenses and identify profit from sales;

Study the trends in income changes for the main product groups and in general from trading activities;

Reveal what part of the income is used to reimburse the costs of circulation, taxes and the formation of profits;

Calculate the deviation of the amount of balance sheet profit compared with the amount of profit from sales and determine the reasons for these deviations;

Explore various profitability indicators for the reporting period and in dynamics;

Identify reserves to increase profits and increase profitability and determine how and when it is possible to use these reserves;

They study the directions for using profits and assess whether financing is provided at the expense of own funds for the development of economic activities.

In practice, external and internal analysis is used.

External Analysis is based on published reporting data and therefore contains a limited part of information about the activities of enterprises. aim its is to assess the profitability of the enterprise, the efficiency of capital use. The results of this assessment are taken into account in the relationship of the enterprise with shareholders, creditors, tax authorities and serve as the basis for determining the position of this enterprise in the market, in the industry and in the business world. Naturally, the published information does not affect all areas of the enterprise, contains aggregated data, mainly on their financial activities, and therefore has the ability to smooth out and veil the negative phenomena that take place in the activities of enterprises.

Therefore, external consumers of analytical material try, if possible, to obtain additional information about the activities of enterprises beyond what they publish.

Of greatest importance in evaluating performance and determining measures to increase profits and increase profitability is internal analysis. It is based on the use of the whole complex of economic information, primary documents and analytical, statistical, accounting and reporting data. The analyst has the opportunity to realistically assess the state of affairs in the enterprise. He can obtain from the primary source reliable information about the pricing policy of the enterprise and its income, about the formation of profit from sales, about the structure of distribution costs and other expenses, assess the position of the enterprise in commodity markets, about gross (balance sheet) profit, etc.

It is the internal analysis that allows us to study the mechanism for achieving maximum profit by the enterprise. This type of analysis plays a decisive role in the development of the most important issues of the enterprise's competitive policy, which are used in assessing the fulfillment of the tasks set and in developing development programs for the future.

This type of analysis, associated with the study of trends that have developed in the past, is called retrospective, and aimed at studying the future - prospective.

An integrated approach to the study of the final results of commercial activities allows you to make informed management decisions in the course of current activities, contributes to the choice of the best options for action in the future.

1.2. The main economic indicators of the enterprise

The performance of the enterprise can be characterized by the following indicators:

Economic effect;

Performance indicators;

Payback period of capital;

Liquidity;

Business break-even point.

Economic effect- this is an absolute indicator (profit, income from sales, etc.) that characterizes the result of the enterprise. The main indicator characterizing the economic effect of the activities of a manufacturing enterprise is profit. Profit is what business is for. Profit generation procedure:

Profit P p from the sale of products (sales) is the difference between the sales proceeds (B p) the costs of production and marketing of products (full cost Z pr), the amount of value added tax (VAT) and excises (AKC):

P p \u003d V p - Z pr - VAT - ACC.

Profit from other sales (P pr) is the profit received from the sale of fixed assets and other property, waste, intangible assets. It is defined as the difference between the proceeds from the sale (B pr) and the costs of this sale (Z p):

P pr \u003d B pr - Z r.

Profit from non-operating operations is the difference between income from non-operating operations (D ext) and expenses on non-operating operations (R ext):

P vn = D vn -R vn.

Income from non-sales operations is income from equity participation in the activities of another enterprise, dividends on shares, income from bonds and other securities, income from the lease of property, fines received, as well as other income from operations not directly related to the sale of products .

Costs for non-sales operations are the costs of production that did not produce products.

Balance sheet profit: P b \u003d P r + P pr + P ext.

Net profit: Pch \u003d Pb - otchsl.

Retained earnings: Pnr \u003d Pch -DV - percent.

Profit distribution procedure

Profit can be distributed in the directions indicated in Figure 3.8.

Rice. 1.1. Profit distribution

The reserve fund is created by the enterprise in case of termination of its activities to cover accounts payable. The formation of a reserve fund for enterprises of certain organizational and legal forms is mandatory. Allocations to the reserve fund are made in accordance with the current regulations.

The accumulation fund is intended for the creation of new property, the acquisition of fixed and working capital. The value of the accumulation fund characterizes the enterprise's development and expansion capabilities.

The consumption fund is intended for the implementation of measures for social development and material incentives for the company's personnel. The consumption fund consists of two parts: the public consumption fund and the personal consumption fund, the ratio between which largely depends on the state structure, historically established national traditions, and other political factors. According to its natural material content, the consumption fund is embodied in consumer goods and services. According to the method of education and socio-economic forms of use, the consumption fund is divided into: the wage and income fund, the social consumption fund, the fund for the maintenance of public organizations and the administrative apparatus. The progress of society is usually accompanied by an increase in real wages and incomes, an improvement in the quality of consumer goods and services, a faster development of consumer durables and cultural and household purposes, and means of developing the non-productive sphere. However, the growth of the consumption fund has objective limits, its excessive growth will inevitably lead to an unreasonable reduction in the accumulation fund, which will undermine the material foundations of expanded reproduction and economic growth. Therefore, it is necessary to strive for an optimal combination of the consumption fund and the accumulation fund in order to ensure both high and stable rates of economic growth and an increase in living standards, real incomes and consumption of the people.

The limitation of economic effect indicators lies in the fact that they cannot be used to draw a conclusion about the qualitative level of resource use and the level of profitability of the enterprise.

Economic efficiency is a relative indicator that measures the effect obtained with the costs that caused this effect, or with the resources used to achieve this effect:

Some of these indicators have been considered. For example, these are indicators of capital productivity and the turnover ratio of working capital, which characterize, respectively, the efficiency of the use of fixed assets and working capital.

The degree of profitability of the enterprise can be assessed using profitability indicators. Profitability comprehensively reflects the degree of efficiency in the use of material, labor and financial resources, as well as natural resources. The profitability ratio is calculated as the ratio of profit to the assets, resources or flows that form it. It can be expressed both in profit per unit of invested funds, and in the profit that each received monetary unit carries. The following main indicators can be distinguished:

a) product profitability(certain types) (R p) is calculated as the ratio of profit from the sale of products (P p) to the costs of its production and sale (Z pr):

b) profitability of the main activity(R od) - the ratio of profit from the sale of products to the costs of its production and sale:

where P r.v.p - profit from the sale of all products;

З pr.v.p - the cost of production and sale of products;

in) return on assets(Ra) - the ratio of the balance sheet profit to the result of the average balance sheet (K cf). This indicator characterizes how effectively fixed and current assets of the enterprise are used. This indicator is of interest to credit and financial institutions, business partners, etc.:

G) return on fixed capital(R o.k) - the ratio of balance sheet profit (P b) to the average cost of fixed capital (Of s.g):

e) return on equity(R s.k.) - the ratio of net profit (P h) to the average cost of equity (K s.s.):

This indicator characterizes how much profit each ruble invested by the owner of the capital gives;

e) payback period(T) is the ratio of capital (K) to net profit (P h).

This parameter shows how many years the funds invested in this enterprise will pay off under unchanged conditions of production and financial activity. Such a multifaceted description of production and economic processes can be classified according to the main areas that ensure a further increase in profitability, taking into account external economic or internal production factors that affect its value. The first group includes:

Natural changes entailing an unforeseen decline in the supply of raw materials, disruption of transportation, destruction or damage to significant parts of the production complex;

Regulation of market prices at the level of government, the introduction of new interest rates, tariffs for the provision of energy resources, penalties, etc.

Such factors arise independently of the company's activities and cannot be taken into account in advance, showing a significant impact already at the stage of their occurrence. The degree of increase in the company's profitability will strongly depend on the specialization, for example, an increase in the price of sugar will increase the profitability of agricultural and processing enterprises, while worsening this indicator for confectionery enterprises.

The second group of factors affecting the profitability of an enterprise includes the following subspecies:

Extensive factors of production;

Intensive production factors; - non-manufacturing internal factors.

Extensive development of the company implies an increase in gross turnover by attracting additional labor, temporary work for personnel and equipment, using more advanced funds without increasing the relative efficiency of individual production and sales operations.

The intensification of economic intra-production processes means improving the quality of the final product, strengthening measures to promote services or products on the market through the work of the marketing department, reducing energy costs per unit of production or the ratio of time spent on providing services to the total time fund, optimizing the use of advanced funds and accelerating resource efficiency, which in most cases increases profitability.

Timely identification of reserve or additional sources of investment attraction and their competent distribution among promising areas - modernization of equipment, application of new marketing methods, timely response to changes in demand and the introduction of new attractive positions in the company's assortment, of course, will increase the final margin of trading operations, thereby increasing profitability. It is also important to carefully plan the entire production cycle to avoid wasting time and take into account non-production factors, including the social protection of workers and the environment.

Liquidity - the ability of assets to be quickly sold at a price close to the market. Liquidity is the ability to turn into money.

Usually, highly liquid, low liquid and illiquid values ​​(assets) are distinguished. The easier and faster you can get the full value of an asset, the more liquid it is. For a product, liquidity will correspond to the speed of its sale at a nominal price.

In the Russian balance sheet, the company's assets are arranged in descending order of liquidity. They can be divided into the following groups:

A1. Highly liquid assets (cash and short-term financial investments)

A2. Marketable assets (short-term receivables, i.e. debt, payments on which are expected within 12 months after the reporting date)

A3. Slow-moving assets (accounts receivable for which payments are expected more than 12 months after the reporting date, as well as other current assets not mentioned above);

A4. Hard-to-sell assets (all non-current assets)

Liabilities of the balance according to the degree of increase in the maturities of obligations are grouped as follows:

P1. The most urgent liabilities (raised funds, which include current accounts payable to suppliers and contractors, personnel, budget, etc.)

P2. Medium-term liabilities (short-term loans and borrowings, reserves for future expenses, other short-term liabilities)

P3. Long-term liabilities (section IV of the balance sheet "Long-term liabilities")

P4. Permanent liabilities (own capital of the organization).

To determine the liquidity of the balance sheet, the totals for each group of assets and liabilities should be compared. Liquidity is considered ideal if the following conditions are met:

Break-even point of business. The concept of a break-even business can be expressed as a simple question: how many units of production must be sold in order to recover the costs incurred in doing so.

Rice. 1.2. Determination of the break-even point of business

Accordingly, product prices are set in such a way as to reimburse all semi-variable costs and receive a markup sufficient to cover semi-fixed costs and make a profit.

As soon as the number of units of production (Q kr) sufficient to reimburse conditionally fixed and conditionally variable costs (full cost) is sold, each unit of production sold in excess of this will be profitable. At the same time, the increase in this profit depends on the ratio of conditionally fixed and conditionally variable costs in the structure of the total cost.

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Introduction

In the conditions of the formation of a market economic system in our country, there is a significant change in relation to the profit indicator in favor of an increase in its role in the economic mechanism, since in market conditions profit is not only the main source of development of the economic activity of any enterprise, but is also an incentive for almost any economic activity. . In a generalized form, profit reflects the final results of the work of enterprises and firms, characterizes the economic efficiency of their economic activities.

Profit is the amount by which income exceeds costs. Most often, profit is defined as the difference between total revenue and total costs, i.e. as net income. In a figurative sense, profit means any benefit or benefit. However, the use of this definition of profit often makes it difficult to understand its essence as an economic category.

The company may not make a profit and continue to function for some time. At the same time, it can even expand its activities at the expense of borrowed funds. If the producer of material goods consumes in full the product produced by them or its value equivalent, then only he himself, and not society, can exist. There are many people in society who do not create material goods, but consume them. There are structures in society that operate at a loss, but are socially necessary (health care, etc.). Therefore, society is interested in the profitable operation of enterprises, because the state representing it through the tax system withdraws part of the generated profit.

Profit - one of the forms of cash savings created in enterprises, sectors of the economy, the state; this is an economic category that characterizes the final financial result of the commercial activities of organizations.

The introduction of an indicator of the profit of enterprises, which is essentially alien to the socialist economy, gave rise to a certain confusion in understanding the essence of profit and led to scholastic disputes about the essence of profit. Profit in trade is a monetary expression of the value of the surplus product created by the productive labor of trade workers who are engaged in the continuation of the production process in the sphere of commodity circulation, as well as part of the surplus product created by the labor of workers in other sectors of the national economy, and sent to trade through the price mechanism, for goods, tariffs, surcharges. Profit is measured by amount and level. It is one of the most important evaluation indicators characterizing the result of the economic activity of the enterprise. The ratio of profit to turnover, expressed as a percentage, determines the level of profitability of the sale of goods. In a market economy, profitability is the most important qualitative indicator of the work of a trading enterprise, which summarizes the state of income, distribution costs, turnover, use of fixed assets, labor, equity and borrowed capital.

Profit is the final financial result of the economic activity of the enterprise. However, the financial result can be not only profit, but also loss.

Economic profit is the difference between gross income and economic costs. Economic profit is less than accounting profit by the amount of costs that are not included in distribution costs.

The goal of any trading enterprise in the market is to obtain maximum economic profit. This profit characterizes entrepreneurial income, which testifies to the payback of the expenses of a trading enterprise and its ability to self-finance. In the process of analyzing the results of a trading enterprise, various profit values ​​are used: profit (loss) from the sale of goods; profit from the sale of fixed assets and other property; gross profit; net profit; taxable income; income from other activities of the enterprise.

I. Technical and economic characteristics of the Technological T Department

1.1 Organizational and legal status of the enterprise of the Department of technological transport and special equipment

I. General position of the Department of technological transport and special equipment.

1.1. Department of technological transport and special equipment.

Established in accordance with the decision of the Founder of June 29, 1999. No. 1, is a branch of Gazprom Dobycha Urengoy Limited Liability Company and operates on the basis of the Regulations.

1.2 Full name of the Department: Department of Technological Transport and Special Equipment.

1.3 Location of the Office: Tyumen region, Yamalo-Nenets Autonomous Okrug, Novy Urengoy, st. Industrial, 6.

II. The purpose of creating the Department of Technological Transport and Special Equipment.

2.1. The main goals of the Department's activities are the uninterrupted provision of technological, special, motor transport and mechanisms in a technically sound condition of the Company's branches.

2.2. In accordance with the main objectives of the Branch, the following activities of the UTTiST organization are carried out:

2.2.1. implementation of all types of work using technological, special transport at gas, oil, condensate production facilities;

2.2.2. implementation of all types of technological and economic transportation of goods by road;

2.2.3. transportation of shift personnel and employees of the Company's branches to the place of work and back in accordance with their working hours.

III. To achieve its goals, the Department provides:

Fulfillment of technical and economic indicators and tasks set by the Company for Management;

Timely implementation of the Company's decisions on issues related to the activities of the Department;

Uninterrupted and efficient organization of work of technological, special equipment and road transport;

Providing the necessary technical assistance to cars on the line;

Conducting briefings on the rules and conditions of transportation and the safety of transported goods;

Control over the implementation by employees of the rules of the road and the technical operation of the rolling stock, instructions, orders and other guidance materials on ensuring road safety;

Rational use of production facilities, their safe and reliable operation in accordance with applicable rules and regulations and maintenance in a technically sound and efficient condition;

Timely adoption of measures to ensure the commissioning of completed construction of new and reconstructed facilities;

Planning and analysis of economic activity;

Increasing the efficiency of production, labor productivity, improving the use of resources;

Environmental protection, the use of environmentally friendly technologies in the implementation of production and economic activities;

Maintenance of property, buildings, premises, territories that are on the balance sheet and assigned to the Department in an exemplary technical, sanitary and fire-prevention condition;

Compliance with the established procedure for the introduction of office work, preparation, execution and storage of documents;

Implementation of the program of social development of the team, fulfillment of the terms of the collective agreement;

Protection of information constituting the commercial and confidential information of the Company, as well as information of a mobilization nature, civil defense, to prevent and eliminate an emergency.

IV. Legal status of the Department of technological transport and special equipment.

3.1. Management is a separate division of the Company without the rights of a legal entity, has a separate balance sheet with an unfinished financial result.

3.2. The Administration acts in civil circulation on behalf and in the interests of the Company, has independence in carrying out its economic activities within the limits determined by the Regulations and decisions of the administration of the Company.

3.3 The Company provides Property Management, which is accounted for on its separate balance sheet. The management uses the property allocated to it in accordance with the goals of its activities, the tasks of the society. The Department is obliged to ensure the safety of the property allocated to it, carry out its timely repair, efficient use in accordance with its intended purpose, preventing deterioration of its condition, except in cases. Associated with the normal wear and tear of this property during operation. The management is not entitled to independently dispose of the property assigned to it.

1.2 Organizational structure of the Department of technological transport and special equipment

The UTTiST enterprise has a linear-functional type of organizational structure.

This is one of the most common options for organizational construction of enterprises. The essence of this type of structure lies in the fact that production management is provided both by the linear apparatus and by functional services.

The basis of linear-functional structures is the "chess" principle of construction and specialization of the management process for the functional subsystems of the organization of marketing, finance, planning, production. For each of the subsystems, a hierarchy of services is formed, the so-called "mine", which permeates the entire organization from top to bottom. The results of the work of each service of the administrative apparatus are evaluated by indicators characterizing the fulfillment by them of their goals and objectives.

Line managers carry out direct management of production. Each of them acts as a one-man boss in the corresponding production unit. Line managers are endowed with the necessary rules and are responsible for the final results of the activities of their subordinate units. Functional services (departments: planning, labor and wages, financial, accounting, etc.) carry out the necessary preparatory work, carry out accounting and analysis of the enterprise's activities, and develop recommendations for improving the functioning of the enterprise. Based on these recommendations, the line apparatus makes the necessary decisions and issues orders to ensure the fulfillment of the relevant tasks. The personnel of the line apparatus and functional services are not directly subordinate to each other, however, they have certain mutual obligations to solve the problems facing the enterprise.

Advantage of the structure: the release of line managers from their unusual functions of providing production with resources; the possibility of coordinating actions between linear and functional units; high degree of specialization of structural divisions of the enterprise.

Structure disadvantages: the need for line managers to constantly coordinate when solving current issues of production, economics, personnel, both with the relevant functional services and with top management; a long chain of commands and, as a result, a distortion of communications.

The UTTiST structure is approved by the General Director of the Company. The UTTIST Department includes the following subdivisions:

Convoys No. 1,2,3,4,5,6;

Repair and mechanical workshop;

Garage service;

Repair and construction site;

Sports and technical club.

UTTiST management is not entitled to independently create structural subdivisions;

The rights and obligations of the Department of UTTiST and its employees are implemented in accordance with these Regulations, the Charter of GDU LLC.

Workers - the employer of the enterprise, directly involved in the creation of wealth.

Managers - lead the teams of enterprises and production units.

Employees - secretaries, cashiers, timekeepers, forwarders, clerks, etc. etc.

The highest official of the Department is the head. The head is appointed to the position by the Company and acts on the basis of a power of attorney. Limits of the competence of the head by the power of attorney issued by the Company and these Regulations. The head is obliged to comply with the requirements of these Regulations, the Charter of the Company, in accordance with the legislation of the Russian Federation.

Functions performed by the chief:

Acts by proxy on behalf of the Company, represents its interests in state bodies;

Ensures the implementation of the decisions of the administration of the Company regarding the activities of the Department;

Concludes contracts, issues powers of attorney;

Approves the Regulations on bonuses to employees for the main results of economic activity;

Approves the regulations on the structural divisions of the Office, the staffing of workers;

Issues orders, directives and gives instructions (within its competence);

Approves the internal regulations of the management;

Establishes the forms, systems and amounts of remuneration of employees;

Writes off fixed assets in agreement with the Company;

Submits and considers claims, conducts, on behalf of the Company, cases in court, arbitration and arbitration courts with the right to perform all procedural actions.

The entire rolling stock of automotive and tractor equipment, by the nature of production activities and by the nature of the work performed, is divided into 6 columns, each of which is headed by the head of the automobile column, except for the head in motorcades No. 1,2,3,4,5,6, a senior mechanic and mechanic, in motorcades No. 2 and No. 3 senior mechanic:

a / c No. 1 - buses of large and medium capacity, shift buses.

a / c No. 2 - dump trucks, cargo-passenger buses, special and technical vehicles (AROK, ANRV, AIS, UMP - 350).

a / c No. 3 - freight transport.

a / c No. 4 - special vehicles that take part in the process of extracting gas, oil and condensate, cranes, compressors.

a / c number 5 - minibuses.

a / c No. 6 - caterpillar bulldozers, wheel bulldozers, tractors, excavators.

Employees of the repair and construction site manufacture and repair containers for transportation to factories of units and assemblies of the state fire and sanitary supervision. RSU carries out work on the manufacture, repair, installation of door leaves, gates in heated parking lots and garages for vehicles and industrial buildings. Works are being carried out to improve the territory and production facilities of the Office.

All defects, breakdowns in the offices and premises of the enterprise are eliminated according to incoming requests.

In 2009, UTT and ST put into operation an object completed by reconstruction - a Fuel Filling Station (TZP), located in the Western Industrial Zone, panel "K".

The TZP is equipped with the latest automated systems and equipment that meet modern technical requirements, industrial and fire safety standards.

After training at the training center of OOO Gazprom Dobycha Urengoy, gas station operators were assigned the 5th category.

profit wages production

1.3. Technical and economic indicators of the Technological T Departmenttransportation and special equipment

Technical and economic indicators - quantitative assessment of the efficiency and quality of the enterprise, taking into account the specifics of its production and economic activities. Each enterprise independently chooses a list of technical and economic indicators to evaluate its work.

Technical and economic indicators are divided into III groups:

1) Indicators reflecting the results of production, its volume. In UTTiST - income from cargo transportation in rubles.

2) Indicators reflecting costs:

For materials;

For wages;

Depreciation;

Other expenses;

3) Indicators reflecting the efficient use of resources.

Table number 1. Technical and economic indicators of the Department of Technological Transport and Special Equipment.

Execution analysis:

Planned figures for machine hours (total) exceed the absolute figures by 3.2 thousand per hour or 0.1%. The increase is due to the use of the best vehicles.

The number decreased by 10 people or 0.97%. The decrease is due to a reduction in the number of employees.

Analysis of the payroll fund (FZP) by factors:

Let's determine the impact of the number on the wage fund according to the formula:

where: ? - change in the wage fund;

The actual number of employees;

The number of employees according to the plan;

The average annual salary of one worker by veil;

?=(410-420) 275904=-2759040 rub.

Let us determine the impact of a change in the average wage on a change in the wage fund according to the formula:

where: the average annual salary of 1 employee in fact;

The average annual salary of 1 employee according to the plan;

?=(275904-273002.4) 420=1218672 rub.

Let us determine the influence of two factors:

Salary payroll = -2759040 + 1218672 = -1540.3 thousand rubles

Conclusion: Due to a decrease in the number of employees by 10 people, the wage fund decreased by 2,759,040 rubles; due to wage growth, it increased by 1,218,672 rubles.

The influence of two factors led to a decrease in the wage fund by 1540.3 thousand rubles.

Analysis of labor productivity (PT) by factors:

Let us find out the effect of changes in the number of employees on the change in labor productivity according to the formula:

where: ?-change in labor productivity

actual income;

The number of employees according to the plan;

The actual number of employees;

Let us determine the impact of a change in the volume of production on a change in labor productivity according to the formula:

where: - the amount of income in fact;

The number of employees according to the plan;

The amount of income according to the plan;

10897,643-11682,45=-784,807

Let us determine the influence of two factors:

265.796-784.807=-519.01t.rub.

Thus, due to the reduction in the number of employees, the productivity of ore increased by 265.796 tons. Rub., due to changes in the volume of production, it decreased by 784.807 tons. rub. The influence of two factors led to a decrease in labor productivity by 519.01 thousand rubles.

II.Profit of the Department of technological transport and special equipment and ways to increase it.

1 .4 The profit of the organization, its essence andmeaning

The efficiency of production, investment and financial activities is expressed in financial results.

In market conditions, each economic entity acts as a separate commodity producer, which is economically and legally independent. The economic object is independent in choosing a business area, forming a product range, determines costs, forms prices, takes into account sales proceeds, and therefore reveals profit or loss based on the results of activities. In market conditions, making a profit is the direct goal of the production of a business entity. The implementation of this goal is possible only if the business entity produces products (works, services) that, in terms of their consumer properties, meet the needs of society. Society needs not ruble equivalents, but specifically commodity and material assets. The act of selling a product (works, services) means their public recognition.

Receiving revenue for production and sales products does not mean making a profit. To identify the financial result, it is necessary to compare the revenue with the costs of production and sales: when the revenue exceeds the costs, then the financial result indicates a profit. With the equality of revenue and costs, it is only possible to reimburse costs - there is no profit, and therefore, there is no basis for the development of an economic entity. When costs exceed revenue, the business entity receives losses - this is an area of ​​​​critical risk, which puts the business entity in a critical financial situation that does not exclude bankruptcy. Losses highlight errors, miscalculations in the directions of using financial resources of the organization of production, management and marketing of products.

Profit reflects a positive financial result. The desire to make a profit orients commodity producers to increase the volume of production, reduce costs. This ensures the realization of not only the goal of the business entity, but also the goal of society - the satisfaction of social needs. Profit signals where you can achieve the greatest increase in value, creates an incentive to invest in these areas.

Profit is a production and necessarily realized surplus product. It is created at all stages of the reproduction cycle, but it receives its specific form at the stage of implementation.

Profit is the main form of net income (along with shares and VAT).

The amount of profit, its dynamics is influenced by factors both dependent and independent of the efforts of the economic entity.

Factors of the internal environment are studied and taken into account in economic practice, they can be influenced in terms of increasing profits. Internal factors include: the level of management, the competence of the manager, the competitiveness of products, wages, the level of prices for products sold, the organization of production and labor.

Practically outside the sphere of influence are environmental factors: the level of prices for consumed resources, the competitive environment, barriers to entry, the tax system, government bodies, political, social, cultural, religious and others.

The amount of profit depends on the activities of the economic entity: production, commercial, technical, financial and social.

Profit as a result of financial activity performs certain functions. Profit reflects the economic effect obtained as a result of the activities of a business entity. It forms the basis of the economic development of a business entity. Profit growth creates a financial base for self-financing, expanded reproduction, and solving problems of the social and material nature of the labor collective. At the expense of profit, the obligations of enterprises (firms) to the budget, banks and other organizations are fulfilled. Profit is not only a financial result, but also the main element of financial resources. It follows that profit performs reproductive, stimulating and distributive functions. It characterizes the degree of business activity and financial well-being of the enterprise. Profit determines the level of return of advanced funds in the return on investment in assets.

In the conditions of market relations, a business entity should strive, if not to obtain the maximum amount of profit, then to the amount of profit that will ensure the dynamic development of production in a competitive environment, allow it to maintain its position in the market for this product, and ensure its survival. The solution of these problems implies not only the importance of the sources of profit formation, but also the determination of methods for their optimal use. Profit management acts as one of the two basic directions of financial policy and aims to maximize income from the available sources of financial results while expanding the general range of these sources.

Making a profit, relating to almost all enterprises and firms, is associated with production and entrepreneurial activities. The implementation of this source is possible only with appropriate marketing research of the market. The amount of profit in this case depends on the correct choice of business, on the creation of competitive conditions for the sale of goods, on production volumes, on the magnitude and structure of production costs.

In modern conditions, the most important source of increasing profits is innovation. The implementation of this source involves constant work to change the consumer properties of products, works and services.

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1.1. Goals and objectives of the analysis of the economic results of the enterprise.

One of the main requirements for the functioning of enterprises and their associations in a market economy is the break-even of economic and other activities, the reimbursement of expenses by their own income and the provision of a certain amount of profitability, profitability of management. The main task of the enterprise is economic activity aimed at making a profit to satisfy the social and economic interests of the members of the labor collective and the interests of the owner of the enterprise's property. The main indicators characterizing the results of the commercial activities of trading enterprises are turnover, gross income, other income, distribution costs, profit and profitability.

The purpose of the analysis of volumetric performance indicators is to identify, study and mobilize reserves for income growth, profit, increase profitability while improving the quality of customer service. In the process of analysis, they check the degree of fulfillment of plans for turnover, income, costs, profits, profitability, study their dynamics, determine and measure the influence of factors on the results of commercial activities of enterprises, identify and mobilize reserves for their growth, especially forecast ones. One of the main tasks of the analysis is also to study the economic feasibility and efficiency of the distribution and use of profits.

To achieve these goals, trade enterprises must solve the following tasks:

Assess the extent to which profit maximization was ensured;

In cases of unprofitable work, the reasons for such management are identified and ways out of the current situation are determined;

Consider income on the basis of their comparison with expenses and identify profit from sales;

Study the trends in income changes for the main product groups and in general from trading activities;

Reveal what part of the income is used to reimburse the costs of circulation, taxes and the formation of profits;

Calculate the deviation of the amount of balance sheet profit compared with the amount of profit from sales and determine the reasons for these deviations;

Explore various profitability indicators for the reporting period and in dynamics;

Identify reserves to increase profits and increase profitability and determine how and when it is possible to use these reserves;

They study the directions for using profits and assess whether financing is provided at the expense of own funds for the development of economic activities.

In practice, external and internal analysis is used.

External Analysis is based on published reporting data and therefore contains a limited part of information about the activities of enterprises. aim its is to assess the profitability of the enterprise, the efficiency of capital use. The results of this assessment are taken into account in the relationship of the enterprise with shareholders, creditors, tax authorities and serve as the basis for determining the position of this enterprise in the market, in the industry and in the business world. Naturally, the published information does not affect all areas of the enterprise, contains aggregated data, mainly on their financial activities, and therefore has the ability to smooth out and veil the negative phenomena that take place in the activities of enterprises.

Therefore, external consumers of analytical material try, if possible, to obtain additional information about the activities of enterprises beyond what they publish.

Of greatest importance in evaluating performance and determining measures to increase profits and increase profitability is internal analysis. It is based on the use of the whole complex of economic information, primary documents and analytical, statistical, accounting and reporting data. The analyst has the opportunity to realistically assess the state of affairs in the enterprise. He can obtain from the primary source reliable information about the pricing policy of the enterprise and its income, about the formation of profit from sales, about the structure of distribution costs and other expenses, assess the position of the enterprise in commodity markets, about gross (balance sheet) profit, etc.

It is the internal analysis that allows us to study the mechanism for achieving maximum profit by the enterprise. This type of analysis plays a decisive role in the development of the most important issues of the enterprise's competitive policy, which are used in assessing the fulfillment of the tasks set and in developing development programs for the future.

This type of analysis, associated with the study of trends that have developed in the past, is called retrospective, and aimed at studying the future - prospective.

An integrated approach to the study of the final results of commercial activities allows you to make informed management decisions in the course of current activities, contributes to the choice of the best options for action in the future.

1.2. The main economic indicators of the enterprise

The performance of the enterprise can be characterized by the following indicators:

Economic effect;

Performance indicators;

Payback period of capital;

Liquidity;

Business break-even point.

Economic effect- this is an absolute indicator (profit, income from sales, etc.) that characterizes the result of the enterprise. The main indicator that characterizes the economic effect of the activities of a manufacturing enterprise is profit. Profit is what entrepreneurial activity is for. Profit generation procedure:

Profit P p from the sale of products (sales) is the difference between the sales proceeds (B p) the costs of production and marketing of products (full cost Z pr), the amount of value added tax (VAT) and excises (AKC):

P p \u003d V p - Z pr - VAT - ACC.

Profit from other sales (P pr) is the profit received from the sale of fixed assets and other property, waste, intangible assets. It is defined as the difference between the proceeds from the sale (B pr) and the costs of this sale (Z p):

P pr \u003d B pr - Z r.

Profit from non-operating operations is the difference between income from non-operating operations (D ext) and expenses on non-operating operations (R ext):

P vn = D vn -R vn.

Income from non-sales operations is income from equity participation in the activities of another enterprise, dividends on shares, income from bonds and other securities, income from the lease of property, fines received, as well as other income from operations not directly related to the sale of products .

Costs for non-sales operations are the costs of production that did not produce products.

Balance sheet profit: P b \u003d P r + P pr + P ext.

Net profit: Pch \u003d Pb - otchsl.

Retained earnings: Pnr \u003d Pch -DV - percent.

Profit can be distributed in the directions indicated in Figure 3.8.

Rice. 1.1. Profit distribution

The reserve fund is created by the enterprise in case of termination of its activities to cover accounts payable. The formation of a reserve fund for enterprises of certain organizational and legal forms is mandatory. Allocations to the reserve fund are made in accordance with the current regulations.

The accumulation fund is intended for the creation of new property, the acquisition of fixed and working capital. The value of the accumulation fund characterizes the enterprise's development and expansion capabilities.

The consumption fund is intended for the implementation of measures for social development and material incentives for the company's personnel. The consumption fund consists of two parts: the public consumption fund and the personal consumption fund, the ratio between which largely depends on the state structure, historically established national traditions, and other political factors. In terms of its natural material content, the consumption fund is embodied in consumer goods and services . According to the method of education and socio-economic forms of use, the consumption fund is divided into: the wage and income fund, the social consumption fund, the fund for the maintenance of public organizations and the administrative apparatus. The progress of society is usually accompanied by an increase in real wages and incomes, an improvement in the quality of consumer goods and services, a faster development of consumer durables and cultural and household purposes, and means of developing the non-productive sphere. However, the growth of the consumption fund has objective limits, its excessive growth will inevitably lead to an unreasonable reduction in the accumulation fund, which will undermine the material foundations of expanded reproduction and economic growth. Therefore, it is necessary to strive for an optimal combination of the consumption fund and the accumulation fund in order to ensure both high and stable rates of economic growth and an increase in living standards, real incomes and consumption of the people.

The limitation of economic effect indicators lies in the fact that they cannot be used to draw a conclusion about the qualitative level of resource use and the level of profitability of the enterprise.

Economic efficiency is a relative indicator that measures the effect obtained with the costs that caused this effect, or with the resources used to achieve this effect:

Some of these indicators have been considered. For example, these are indicators of capital productivity and the turnover ratio of working capital, which characterize, respectively, the efficiency of the use of fixed assets and working capital.

The degree of profitability of the enterprise can be assessed using profitability indicators. Profitability comprehensively reflects the degree of efficiency in the use of material, labor and financial resources, as well as natural resources. The profitability ratio is calculated as the ratio of profit to the assets, resources or flows that form it. It can be expressed both in profit per unit of invested funds, and in the profit that each received monetary unit carries. The following main indicators can be distinguished:

a) product profitability(certain types) (R p) is calculated as the ratio of profit from the sale of products (P p) to the costs of its production and sale (Z pr):

b) profitability of the main activity(R od) - the ratio of profit from the sale of products to the costs of its production and sale:

where P r.v.p - profit from the sale of all products;

З pr.v.p - the cost of production and sale of products;

in) return on assets(Ra) - the ratio of the balance sheet profit to the result of the average balance sheet (K cf). This indicator characterizes how effectively fixed and current assets of the enterprise are used. This indicator is of interest to credit and financial institutions, business partners, etc.:

G) return on fixed capital(R o.k) - the ratio of balance sheet profit (P b) to the average cost of fixed capital (Of s.g):

e) return on equity(R s.k.) - the ratio of net profit (P h) to the average cost of equity (K s.s.):

This indicator characterizes how much profit each ruble invested by the owner of the capital gives;

e) payback period(T) is the ratio of capital (K) to net profit (P h).

This parameter shows how many years the funds invested in this enterprise will pay off under unchanged conditions of production and financial activity. Such a multifaceted description of production and economic processes can be classified according to the main areas that ensure a further increase in profitability, taking into account external economic or internal production factors that affect its value. The first group includes:

Natural changes entailing an unforeseen decline in the supply of raw materials, disruption of transportation, destruction or damage to significant parts of the production complex;

Regulation of market prices at the level of government, the introduction of new interest rates, tariffs for the provision of energy resources, penalties, etc.

Such factors arise independently of the company's activities and cannot be taken into account in advance, showing a significant impact already at the stage of their occurrence. The degree of increase in the company's profitability will strongly depend on the specialization, for example, an increase in the price of sugar will increase the profitability of agricultural and processing enterprises, while worsening this indicator for confectionery enterprises.

The second group of factors affecting the profitability of an enterprise includes the following subspecies:

Extensive factors of production;

Intensive production factors; - non-manufacturing internal factors.

Extensive development of the company implies an increase in gross turnover by attracting additional labor, temporary work for personnel and equipment, using more advanced funds without increasing the relative efficiency of individual production and sales operations.

The intensification of economic intra-production processes means improving the quality of the final product, strengthening measures to promote services or products on the market through the work of the marketing department, reducing energy costs per unit of production or the ratio of time spent on providing services to the total time fund, optimizing the use of advanced funds and accelerating resource efficiency, which in most cases increases profitability.

Timely identification of reserve or additional sources of investment attraction and their competent distribution among promising areas - modernization of equipment, application of new marketing methods, timely response to changes in demand and the introduction of new attractive positions in the company's assortment, of course, will increase the final margin of trading operations, thereby increasing profitability. It is also important to carefully plan the entire production cycle to avoid wasting time and take into account non-production factors, including the social protection of workers and the environment.

Liquidity- the ability of assets to be quickly sold at a price close to the market. Liquidity is the ability to turn into money.

Usually, highly liquid, low liquid and illiquid values ​​(assets) are distinguished. The easier and faster you can get the full value of an asset, the more liquid it is. For a product, liquidity will correspond to the speed of its sale at a nominal price.

In the Russian balance sheet, the company's assets are arranged in descending order of liquidity. They can be divided into the following groups:

A1. Highly liquid assets (cash and short-term financial investments)

A2. Marketable assets (short-term receivables, i.e. debt, payments on which are expected within 12 months after the reporting date)

A3. Slow-moving assets (accounts receivable for which payments are expected more than 12 months after the reporting date, as well as other current assets not mentioned above);

A4. Hard-to-sell assets (all non-current assets)

Liabilities of the balance according to the degree of increase in the maturities of obligations are grouped as follows:

P1. The most urgent liabilities (raised funds, which include current accounts payable to suppliers and contractors, personnel, budget, etc.)

P2. Medium-term liabilities (short-term loans and borrowings, reserves for future expenses, other short-term liabilities)

P3. Long-term liabilities (section IV of the balance sheet "Long-term liabilities")

P4. Permanent liabilities (own capital of the organization).

To determine the liquidity of the balance sheet, the totals for each group of assets and liabilities should be compared. Liquidity is considered ideal if the following conditions are met:

Break-even point of business. The concept of a break-even business can be expressed as a simple question: how many units of production must be sold in order to recover the costs incurred in doing so.

Accordingly, product prices are set in such a way as to reimburse all semi-variable costs and receive a markup sufficient to cover semi-fixed costs and make a profit.

As soon as the number of units of production (Q kr) sufficient to reimburse conditionally fixed and conditionally variable costs (full cost) is sold, each unit of production sold in excess of this will be profitable. At the same time, the increase in this profit depends on the ratio of conditionally fixed and conditionally variable costs in the structure of the total cost.

Thus, as soon as the volume of sold units of production reaches the minimum value sufficient to cover the full cost, the enterprise receives a profit that begins to grow faster than this volume. The same effect occurs in the case of a reduction in the volume of economic activity, that is, the rate of decrease in profits and increase in losses outpaces the rate of decrease in sales.

Various indicators of the economy help to recognize the approach of negative changes in the country's financial sector. Depending on the type, they are calculated weekly, monthly, quarterly and yearly. Among the many economic characteristics, it is worth considering the most common:

• national income. This value, which is a macroeconomic parameter, displays the income of the citizens of the country for a certain period of time.
• GNP. Gross national product - the value of the volume of output and services related to the national economy (both within the state and abroad).
• Competitiveness index. It serves to determine the prospects of the national economy.
• GDP (gross domestic product). It shows the total cost of all services and goods produced in the country for a certain period of time.
• The level of economic growth. The calculation of this value, which is published monthly, is based on GDP. It reflects the growth or slowdown of the economy.
• Unemployment rate. This indicator is not always reliable. After all, part of the country's population is employed unofficially.
• Housing construction, real estate sale. The larger this value, the better for the country. In Russia, in recent years, the pace of construction of new facilities has been increasing. This situation has a beneficial effect on the national economy.
• national wealth. This value for a certain period of time reflects all the benefits of society and the country as a whole. When calculating the indicator, human and natural resources, social and production capital are taken into account.

Types of economic indicators

Experts divide economic indicators into several broad groups. Depending on the scale of the assessment, the values ​​​​are: local, that is, they relate to an individual business entity and sectoral (display the state of a certain area of ​​activity). The same group includes world economic indicators and characteristics of the state level (GDP, GNP, national incomes, etc.).

The second category is relative and absolute indicators that allow you to analyze changes in the economy, make forecasts using different values. Depending on the type of economic indicators are divided into aggregate and simple.

Economic indicators for the organization

Analysis of the economic performance of commercial enterprises is very important, it allows you to determine the profitability and efficiency of organizations. Various indicators are used for calculations, among the most common are the coefficients: urgent and current liquidity, business activity, solvency and profitability.

Conclusion

The positive dynamics of economic indicators indicates that the country is experiencing economic growth. Experts have calculated that growth rates within 4% per year are the most favorable. With such indicators, the crisis does not threaten the state, it is possible to build up potential, take measures to improve the lives of a significant part of the population.

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Introduction

1. Characteristics of the enterprise

1.1 Historical background

1.2 Activities

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

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

Conclusion

Applications

Introduction

This work is a report of production practice at UTK LLC. economic analytical banking credit

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

1. Familiarization with the activities of a particular enterprise.

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

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

4. Study of production technology.

5. The study of the main range of products.

6. The study of the main technical and economic indicators of the enterprise and their analytical evaluation.

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

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

1. Characteristics of the enterprise

1.1 Historical background

Limited Liability Company "Management of technological equipment" acquired the status of a legal entity from the moment of state registration - January 23, 2008, with an entry in the unified state register of legal entities. The authorized capital of the company is 10,500,000 (ten million five hundred thousand) rubles. Director Ketov Sergey Fedorovich.

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

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

1.2 Activities

Output of products (works, services) - these are products (works, services) - of a certain name, standard sizes, manufactured or repaired by an enterprise or its division during the planned period of time.

The objectives of the enterprise are: wholesale trade in building materials, expansion of the market for goods and services, profit.

The subject of the Company's activities are:

Wholesale of building materials;

Leasing of equipment;

Backhoe loader;

concrete mixer;

Hydraulic manipulator;

Saddle MAZ with a trailer;

Gazelle awning;

MAZ dump truck;

Komatsu wheel excavators;

Crawler excavator Komatsu;

1.3 Enterprise structure

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

The structure of UTK LLC is shown in Figure 1.

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Rice. 1 Structure of UTK LLC

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

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

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

3. Specialization. As well as the previous principle is evaluated with a high score, each employee has certain functions for which he is responsible.

4. Norm controllability. In this organization, the number of subordinates of each leader does not exceed the rational one.

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

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

Since the company is not large, all accounting functions are performed by the chief accountant. In submission to him is only a storekeeper.

The main tasks of the chief accountant

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

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

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

4. Interaction with counterparties and financial institutions within their competence.

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

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

Main functions of the chief accountant

1. Formation of accounting and tax policies in accordance with applicable law and the needs of the Company;

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

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

4. Implementation of measures aimed at strengthening financial discipline;

5. Accounting for all business transactions of the Company;

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

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

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

9. Timely submission of financial statements to tax authorities, statistics authorities, extra-budgetary funds and other authorities;

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

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

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

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

14. Conducting an inventory of fixed assets, inventory items, cash, settlements with counterparties;

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

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

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

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

19. Participation in claims and lawsuits of the Company;

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

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

2.1 Calculation of key economic indicators

We will calculate the main economic indicators to get acquainted with the economic condition of the enterprise.

Table 1 - Main economic indicators

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

2.2 Profitability of UTK LLC activities

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

Table 2 - Profitability

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

Conclusion

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

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

As a result of net profit calculations, we see that if in 2011, UTK LLC experienced an upswing, then in 2012 it incurs losses in the amount of 36,453 thousand rubles.

The cost of fixed assets decreased by more than 80%. Current assets fell by 17499 thousand rubles.

In connection with the crisis situation, UTK LLC is reducing the number of employees by 5 people and reducing wages. The salary fund has decreased by 45%.

Against the backdrop of a decrease in the number of employees, the return on assets is growing from 10.2 to 24.3.

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

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

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