Economic coefficients of the enterprise. Analysis of the main economic indicators of the enterprise

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 workforce 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 of 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.

Consider the composition and structure of trade. These indicators make it possible to draw the first and main conclusions about the conduct of commercial work at the enterprise. The most rational is to consider the indicators in dynamics for 3 years.

Table 1. Composition and structure of trade:

Indicators:				2010 By 2008, %

1. Proceeds from the sale of goods, products, works, services, thousand rubles.
2. Incl. non-grocery goods:

Decorative cosmetics:
Perfumery:
Stationery:
Household products:
Household goods:

The increase in revenue was generally achieved due to an increase in prices, expansion of the range and growth in the volume of sales of goods.

The first place in the sale of goods is occupied by perfumery, it brings the largest revenue, which increased by 1.01% over the analyzed period.

The proceeds from the sale of office supplies also increased by 1.12%, synthetic detergents by 1.06%. The table shows that revenue increases every year, thereby bringing more profit to the store.

Table 2. - Composition and structure of commodity stocks at the end of the year:

Indicators				2010 to 2008

Non-grocery goods.
Synthetic detergents:
Decorative cosmetics:
Perfumery:
Stationery:
Household products:
Household goods:

The following goods are especially popular: for the home 84.4%, decorative cosmetics 60.5% and synthetic detergents 78.5%, they are distinguished by a significantly lower price, respectively, they are the most affordable for the consumer and are in great demand.

An increase in inventory is certainly associated with an increase in turnover, but ideally, in order to increase the competitiveness of a company, it should reduce the amount of stored inventory, compensating for this by increasing the turnover of goods. Moreover, the company's policy is aimed at expanding warehouse space in order to expand the range of goods from new manufacturers. And this, in turn, will entail an increase in the cost of storing products and will affect the cost of production.

Table 3. - Composition and structure of distribution costs of the enterprise:

Cost items.				2010 By 2008

1. Shipping costs
2. Labor costs
3. Deductions for social needs.

5. Depreciation of fixed assets
6. Property insurance
7. Fuel and electricity costs

9. Communication services
10. Room rental
11. Water costs
12. Security
13. Medical services
14. Other expenses
Total costs.

Another factor influencing price setting is the amount of distribution costs of the wholesaler: Again, the overall increase in distribution costs (138.9%) is associated with an increase in turnover. The greatest growth is observed in labor costs (303.8%). A positive and at the same time a negative moment. There is also an increase in advertising costs (140.1%) These costs include: participation in exhibitions, advertising on radio, television and magazines. Inadequate is the growth in fuel and electricity costs (143.2%), apparently due to an increase in the number of jobs. The maintenance of buildings and inventory (144.1%), as well as property insurance (116.9%) are associated with an increase in their market value. The increase in transportation costs (143.7%) directly depends on the increased volume of traffic. Other expenses decreased (41.5%), which is also quite a positive thing for the organization. As noted above, changes in the structure and total distribution costs are associated with an increase in the number of personnel.

Table 4. - Efficiency of use of labor resources:

Indicators				2010 to 2008 %

2. Average number of employees, pers.
3. Payroll fund, thousand rubles.
4. The level of the wage fund in % of revenue.
5. The average annual wage of 1 employee - total thousand rubles.
6. Turnover per 1 ruble, labor costs, rub.
7. Profit (loss) from sales, thousand rubles.
8. Gross income, thousand rubles.
9. Gross income per 1 ruble of labor costs.
10. Accounted for per 1 employee, thousand rubles:
Proceeds from the sale of goods, products, works, services.

Gross income.
11. Labor intensity, people, from the calculation h / rub.

Based on the data in Table 4, we can conclude that the company pays attention to working with personnel, as labor productivity increases.

Important indicators of the analysis of labor resources are indicators of the number of employees.

The headcount indicator in 2010 increased compared to 2008 by 52.9%.

In 2010, the wages of employees increased by 98.7% compared to 2008.

Table 5. - The main economic indicators of the activities of a commercial organization:

Indicators				2010 By 2008 %
1. Proceeds from the sale of goods, works, services. Thousand rub.
2. Cost of goods, products, works, services, thousand rubles.
3. Costs per 1 ruble of revenue. Rub.
4. Gross profit or loss thousand rubles.
5. Commercial and administrative expenses, thousand rubles.
6. Profit (+), loss (-) from sales, thousand rubles.
7. Net profit, thousand rubles.
8. Average number of employees, pers.
9. The average annual cost of fixed production assets, thousand rubles.
10. Capital productivity, rub.
11. Average annual cost of working capital, thousand rubles.
12. Working capital turnover ratio.
13. Payroll fund, thousand rubles.
14. The average annual salary of an employee, thousand rubles.
15. Net profit received, thousand rubles.
per worker
For one turnover of working capital.

Examining the indicators of table 5, we can conclude that from 2008 to 2010 the enterprise functioned successfully, because. revenue from the sale of goods increased in 2010 by 79.6%. As a result, gross profit and net profit increased.

Analyzing the dynamics of the number of employees, it should be noted that the average number of employees in 2010 increased by 9 people compared to 2008, which is associated with the introduction of additional positions due to an increase in the need for new personnel. Every year the wage fund grows, and, accordingly, the wages of employees increase, the enterprise has created favorable working conditions. The return on assets index tends to grow; in 2010 it increased by 46.8%. The return on assets in 2010 amounted to 5.99 rubles, i.e., 5.99 rubles were received per ruble of invested fixed assets. cash receipts.

During the analyzed periods of time, the turnover accelerated, the turnover ratio of working capital increased by 8.9%. This has a positive effect on the financial position of the organization. In 2009, there is a decrease in such indicators as the profitability of fixed assets and working capital. This was due to a decrease in net profit by 2.3% and an increase in the average annual cost of fixed production assets. But by 2010 increased net profit and working capital increased.

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Ministry of Education and Science of the Russian Federation

Federal State Educational Budgetary Institution

higher professional education

"Financial University under the Government of the Russian Federation"

(Financial University)

"Perm Financial and Economic College" - a branch of the Financial University

Department of "General Educational Disciplines"

Test

in the discipline "Economics of the organization"

Completed:

student of the 2nd group, Elizaveta Kulikova

Checked by: Pogonin A.V.

Perm 2012

Open questions

1. What is the main difference between an LLC and an ALC?

LLC - limited liability companies.

ALC - companies with additional liability.

LLC and ALC are business companies with the number of participants not less than two and not more than fifty, the authorized capital of which is divided into shares of the sizes determined by the constituent documents.

The constituent document of LLC and ALC is the Charter and the Memorandum of Association. Also, the founders of a business company can conclude an agreement on joint activities among themselves, which will cease to exist from the moment the legal entity is registered.

A distinctive feature of ALC from LLC is the amount of additional liability. The charter of an ALC should provide for the subsidiary liability of the founders (participants) of the company for its obligations within the limits determined by the charter, but not less than in an amount equivalent to 50 base units.

2. What does the subject "Economics of the organization" study?

Organizational economics is a science that studies how to make the best use of economic resources (natural resources, labor and capital) by organizations that have only a limited supply of these resources, and achieve the greatest satisfaction of society's demand for goods and services. A modern specialist should be able to navigate not only in the economy of the enterprise itself, but also to determine the influence of external and internal factors on its development, so the goal of the discipline is to master the system of concepts, patterns, relationships and indicators of economic processes in the functioning of enterprises.

3. Can non-profit enterprises engage in commercial activities?

Non-profit organizations can carry out entrepreneurial activities only in so far as it serves to achieve the goals for which they were created. Such activity is the profitable production of goods and services that meet the goals of creating a non-profit organization, as well as the acquisition and sale of securities, property and non-property rights, participation in business companies and participation in limited partnerships as a contributor.

Only in one case was a non-profit organization actually prohibited from engaging in entrepreneurial activity. According to paragraph 1 of Art. 121 of the Civil Code of the Russian Federation, if, by decision of the participants, an association (union) of commercial organizations is entrusted with conducting entrepreneurial activities, such an association (union) is subject to transformation into a business company or partnership in the manner prescribed by the Civil Code of the Russian Federation, or may create a business company to carry out entrepreneurial activities or participate in such a society.

4. Examples of fixed assets of the enterprise?

Fixed assets are the means of labor that participate in the production process, while maintaining their natural form. They are intended for the needs of the main activity of the organization and must have a period of use of more than a year. As fixed assets wear out, the value of fixed assets decreases and is transferred to cost using depreciation.

There are the following groups of fixed assets:

1. Buildings (buildings of workshops, warehouses, production laboratories, etc.);

2. Structures (engineering and construction facilities that create conditions for the implementation of the production process: overpasses, highways, tunnels);

3. On-farm roads;

4. Transmission devices (power networks, heating networks, gas networks);

5. Machinery and equipment, including:

Power machines and equipment (generators, electric motors, steam engines, turbines, etc.).

Working machines and equipment (metal-cutting machines, presses, electric furnaces, etc.).

Measuring and regulating instruments and devices, laboratory equipment.

Computer Engineering.

Automatic machines, equipment and lines (automatic machines, automatic production lines).

Other machines and equipment.

6. Vehicles (wagons, cars, carts, carts).

7. Tools (cutting, pressing, fixtures for fastening, mounting), except for special tools.

8. Production equipment and accessories (racks,

9. \5. Household inventory.

10. Working, productive and breeding cattle.

11. Perennial plantations.

12. Other fixed assets (this includes library collections, museum valuables).

5. How can I determine the STI for intangible assets?

The useful life is the period, expressed in months, during which an entity expects to use an intangible asset for the purpose of obtaining economic benefits (or for use in activities aimed at achieving the goals of creating a non-profit organization).

For certain types of intangible assets, the useful life may be determined based on the quantity of products or other natural indicator of the amount of work expected to be received as a result of the use of assets of this type. Intangible assets for which it is impossible to reliably determine the useful life are considered to be intangible assets with an indefinite useful life.

The useful life of an intangible asset is determined based on:

The period of validity of the organization's rights to the result of intellectual activity or means of individualization and the period of control over the asset;

The expected period of use of the asset, during which the entity expects to receive economic benefits (or use in activities aimed at achieving the objectives of the creation of a non-profit organization).

The useful life of an intangible asset cannot exceed the life of the organization.

For an intangible asset with an indefinite useful life, an entity shall review annually whether there are factors that indicate that the useful life of the asset cannot be determined reliably. In the event of the termination of the existence of these factors, the organization determines the useful life of this intangible asset and the method of its depreciation.

6. If at the enterprise the cost of fixed assets increased by 50%, then by how many percent will the capital productivity ratio (capital intensity) change?

Capital productivity - output for 1 rub. the cost of fixed production assets for the enterprise. It is determined by the formula:

Fo \u003d B / C cf,

where Fo - return on assets,

B - annual output in value or physical terms,

C cf - the average annual cost of fixed assets.

Capital intensity is the reciprocal of capital productivity. It characterizes how many fixed production assets account for 1 ruble of output.

Capital intensity is the average sum of industrial production fixed assets at the initial cost divided by the volume of output.

Thus, if the average annual cost of fixed assets at an enterprise increased by 50% with a constant volume of production, then the return on assets in this case will decrease by a third (1 / 1.5 \u003d 0.6667), and the capital intensity will increase by 1.5 times.

7. What is the difference between original and replacement cost of equipment?

The initial cost is the sum of the actual costs of the organization for the acquisition, construction and manufacture of fixed assets, excluding VAT and other reimbursable taxes.

The initial cost of fixed assets contributed as a contribution to the authorized capital of the organization is recognized as their monetary value, agreed by the founders. The initial cost of fixed assets received by an organization under a donation agreement (free of charge) is their current market value as of the date of acceptance for accounting.

In accounting, a change in the initial cost is allowed in cases of completion, additional equipment, reconstruction, modernization, partial liquidation and revaluation of fixed assets.

Replacement cost - the cost of fixed assets in modern conditions, at modern prices and technology, this is the cost at which fixed assets are valued after revaluation.

Differences between the initial and replacement cost of fixed assets depend on changes in prices for their individual elements. At the same time, the replacement cost can be either more or less than the original cost, which depends on the direction of change in prices for materials, the cost of construction and installation works, transport tariffs, the level of labor productivity, etc.

The valuation of fixed assets at replacement cost is comparable and makes it possible to unify fixed assets put into operation in different periods. It is necessary to determine the volume of capital investments and to analyze the reproduction of fixed assets.

Test tasks

1. Production, where small-scale mechanization is largely used:

a.) single

2. What is called the property of the enterprise?

a.) fixed and working capital

3. What is called the property of the enterprise?

a.) at original or residual value

4. What does return on assets show?

b.) products per 1 ruble of the productivity of funds

5. If the capital intensity indicator grows, then fixed assets are used:

b.) worse than the reporting period

6. Valuation of fixed assets, which takes into account their depreciation

c.) by residual value

7. Depreciation of fixed assets, where scientific and technological progress has the main influence:

b.) moral

8. Appointment of depreciation charges

a.) to renew depreciated fixed assets

Practical tasks

Fill in the table and analyze the indicators of 3 enterprises

	Firm number 1	Company number 2	Firm number 3



		RUB 33,750,000.00



duration of one turn
return on revenue
profitability tc

Fill in the table using the following formulas:

Tc = Tr - P, or Tc = P / Profitability tc

Tr = Tc + P, or Tr = P / Profitability tr

Tr \u003d SOS * 1 / Kzagr, or Tr \u003d OFsr * Fo

P = Profitability tc * Tc, or P = Profitability tr * Tr

OFsr \u003d Tr: Fo

SOS \u003d Tr: 1 / Kzagr

Fo \u003d Tr: OFsr

The duration of one revolution \u003d 365: Kob \u003d 365: 1 / Kzagr

Profitability tr = P / Tr

Profitability tc = P / Tc

	Firm number 1	Company number 2	Firm number 3







Duration of one turn
Return on revenue
profitability tc

Conclusion: of all the presented firms, firm No. 2 is more efficient, since it has the highest rates of return on revenue and costs

The initial (replacement) cost of the equipment is 1 million rubles, the salvage value after 10 years of operation is 150,000 rubles.

Make a table of depreciation charges (Am, Co, Kizn, Kgodn). It is known that the company uses a non-linear method of depreciation.

The depreciation rate for each fixed asset under the non-linear method is determined by the formula:

K = (2/n) x 100%,

where K is the depreciation rate as a percentage of the residual value applied to this depreciable property;

n is the useful life of this object, expressed in months.

In this case, from the month following the month in which the residual value of the depreciable property reaches 20% of the original cost, depreciation on it is calculated in the following order:

The residual value of the object for the purpose of depreciation is fixed as its base value for further calculations;

The amount of depreciation accrued per month in respect of this item is determined by dividing its base cost by the number of months remaining until the end of its useful life.

In this case, the depreciation rate using the non-linear method will be:

K \u003d 2/120 months x 100% \u003d 1.67%.

The residual value is:

OS \u003d Fo - L \u003d 1000000 - 150000 \u003d 850000 rubles.

The annual depreciation amounts under the non-linear method are presented in the table.

Depreciation calculation: tax non-linear method

	residual value	Annual depreciation amount	Accumulated depreciation	Acceptance factor	Wear factor
End of year 1
End of Year 2
End of Year 3
End of Year 4
End of Year 5
End of Year 6
End of year 7
End of year 8
End of year 9
End of year 10

The calculations proceeded from the fact that the amount of accrued depreciation is: 1st month - 850,000 * 1.67% = 14,195 rubles; 2nd month -- (850000 -- - 14195) * 1.67% = 13957.94 rubles. etc.

After 87 months (that is, in the 8th year of operation), the residual value of the object (199,718.5 rubles) will be 20% of its original cost (1,000,000 rubles * 20% = 200,000 rubles). The cost of the fixed asset object on the 1st day of the 88th month amounted to 196383.2 rubles. This amount is fixed as the base. In the remaining useful life of the object (33 months), the monthly depreciation amount will be 5951.01 rubles (196383.2/33). Thus, on the 88th month of using the fixed asset, the company switches to the straight-line method. Calculations of monthly depreciation amounts using the non-linear method are given in the Appendix.

Identification of features of organizational and legal forms

A) Let's define the main distinguishing characteristics of various organizational and legal forms of business entities. Fill in the table number 1.

Conditional abbreviations:

· IBUL - an individual entrepreneur without forming a legal entity;

· PT - full partnership;

· CT - limited partnership (limited partnership);

LLC - a limited liability company;

· ALC - company with additional liability;

· CJSC - closed joint stock company;

· JSC - open joint-stock company;

PC - production cooperative;

· UP(HV) - unitary enterprise on the rights of economic management;

· UE(OU) Unitary enterprise with the rights of operational management.

Table number 2

Characteristic name

Nature and number of participants

individual, 1 member

Individual Entrepreneurs and (or) commercial organizations, at least 2 participants

Individual Entrepreneurs and (or) commercial organizations; citizens and legal entities can be contributors; at least 2 members: 1 contributor and 1 general partner

Citizens (individuals) and legal entities, except for the state. Bodies and bodies of local self-government; no more than 50 people.

Citizens (individuals) and legal entities, except for the state. Bodies and bodies of local self-government, unless otherwise provided by federal laws; no more than 50 people.

Citizens (individuals) and legal entities, except for the state. Bodies and bodies of local self-government, unless otherwise provided by federal laws; the number of shareholders is not limited

The total number of members of a production cooperative cannot be less than 5. Citizens of the Russian Federation, foreign citizens, stateless persons may be members of the cooperative. A legal entity participates in the activities of the cooperative through its representative in accordance with the Charter of the cooperative.

1 member

Constituent documents

Memorandum of Association signed by all founders

Memorandum of Association signed by all general partners

Memorandum and articles of association (only articles of association if the company is established by 1 person)

Charter of a joint-stock company

Charter of a production cooperative

charter approved by the authorized state body or local self-government body.

charter approved by the authorized state body or local self-government body

Features of the formation of the authorized capital

Not required

Shared capital, the minimum amount is not defined by law

The minimum amount of the authorized capital is not less than 100 minimum wages (except for credit and insurance organizations), established on the date of registration of the company. At the time of registration, the MC must be paid by the participants by at least 50%, the remaining part must be paid during the first year of activity, if a shorter period is not established by the foundation. Agreement.

The minimum amount of the authorized capital is not less than 100 minimum wages (except for credit and insurance organizations) established on the date of registration; Within 3 months from the date of registration, at least 50% of the shares distributed during the establishment of the company must be paid, the remaining part must be paid during the first year of operation, if a shorter period is not set in the foundation. treaties

The minimum size of the share fund of a production cooperative is not established by law. Members of a cooperative are required to pay at least 10% of their share contributions before the state registration of the cooperative, and the remaining part - within one year from the date of registration. Contributions to the mutual fund can be made both in cash and in other property. Evaluation of a share contribution in non-monetary form exceeding 25,000 rubles must be made by an independent appraiser

The size of the authorized capital of a state unitary enterprise must be at least 5,000 minimum wages, for a municipal one, at least 1,000 minimum wages. Must be paid within 3 months from the date of registration

The authorized capital is not formed

Responsibility of the legal entity and owners

The owner is responsible for all his property

Management organization

Managed by a single owner

The supreme governing body is the general meeting of participants. Management of current activities is carried out by the performer. Body-collective (management, board) and / or sole (director, general director, etc.)

The supreme governing body is the general meeting of shareholders. General management of the company's activities is carried out by the board of directors. The management of the current activities of the company is carried out by the executive body: either the sole (director, general director), or the sole and collegiate (directorate, board)

State body or local self-government body

Profit distribution

Completely to one participant - the owner

In proportion to the share of the participant in the authorized capital

In proportion to the number of shares

Proportional to shares

B) on the basis of the main distinguishing characteristics of the OPF, we single out the financial and economic features of the OPF of entrepreneurial activity

Table number 2

Characteristic name

Ease of creation and elimination

Easy to create and destroy

Medium difficulty of creation; the possibility of liquidation on the grounds established in Article 61 of the Civil Code of the Russian Federation or if 1 participant remains

Medium difficulty of creation; the possibility of liquidation on the grounds established in Article 61 of the Civil Code of the Russian Federation or upon the disposal of all depositors

Medium difficulty of creation; the possibility of liquidation on the grounds established in Article 61 of the Civil Code of the Russian Federation or if the participants exceed 50 people or on other grounds

It is difficult to create, the possibility of liquidation on the grounds established in Article 61 of the Civil Code of the Russian Federation or when shareholders exceed 50 people or for other reasons

It is difficult to create, the possibility of liquidation on the grounds established in Article 61 of the Civil Code of the Russian Federation or on other grounds

Medium difficulty of creation; the possibility of liquidation on the grounds established in Article 61 of the Civil Code of the Russian Federation or on other grounds

Difficult to create. A state-owned enterprise may be reorganized or liquidated in accordance with the law on state and municipal unitary enterprises.

Difficult to create. A state-owned enterprise can be reorganized or liquidated in accordance with the law on state and municipal unitary enterprises.

Opportunity to grow by attracting new owners

No opportunity

Eat by increasing the number of comrades

Yes, by increasing the number of comrades and contributors

Yes, by increasing the number of participants, but not more than 50 owners.

Yes, by increasing the number of participants, but not more than 50 people

There is a possibility, but not more than 50 owners

There is an opportunity, not limited by issuing new shares and increasing the number of shareholders.

There is, by increasing the number of shareholders, an unlimited number of participants

No opportunity

Liability of participants and guarantees of interests and creditors

Responsible with all your property

General partners bear subsidiary liability with their property

General partners bear subsidiary liability with their property, limited partners - within the limits of their contribution

Accounts of the company are not liable for its obligations and bear the risk of losses associated with the activities of the company, within the value of their contributions.

Uch-ki Society Islands jointly and severally bear subsidiary liability for its obligations with their property in the same for all multiples of the value of their contributions, determined by the institution. Company agreement.

Shareholders are not liable for the obligations of the company and bear the risk of losses associated with its activities, within the value of their shares.

Shareholders are not liable for the obligations of the company and bear the risk of losses associated with its activities, within the value of their shares

Members of a cooperative bear subsidiary liability for its obligations in the manner prescribed by its Charter.

They are not liable for the obligations of the respective unitary enterprises (except for cases when the insolvency of the enterprise is caused by the owner of its property)

Bear subsidiary liability for the obligations of their state-owned enterprises

Participation in management

One managing person in the form of 1 owner

It is carried out by common agreement of all participants (or by a majority of votes)

Managed by full partners

The supreme governing body in a production cooperative is the general meeting of its members, which decides the most important issues of the cooperative's activities, including electing the permanent executive bodies of the cooperative - the board and / or chairman of the cooperative. The executive bodies manage the activities of the cooperative between meetings, resolving issues that are not within the exclusive competence of the general meeting.

State body or local self-government body

Access to the information

closed

Open, unitary enterprises are required to disclose information about their purchases on the official websites of the level of their subordination. For federal state unitary enterprises - on the official website of public procurement of the Russian Federation (federal state order), for state unitary enterprises on the regional procurement websites and for municipal unitary enterprises on the official websites of municipalities or, in their absence, on the official procurement websites of the regions

Profit distribution

Fully 1 member-owner

Profit and losses are distributed among the participants in proportion to their shares in the share capital

Profits and losses are distributed among full partners in proportion to their shares in the share capital; investors receive a share of the profits due to their share in the share capital

In proportion to the share of the participant in the authorized capital

In proportion to the number of shares

Proportional to shares

The owner has the right to profit from the use of the property. The enterprise annually transfers a part of the profit to the appropriate budget in the manner, amount and terms determined by the government, authorized state bodies. The authorities of the constituent entities of the Russian Federation or local governments.

The procedure for the distribution of income is determined by the government, authorized state bodies. The authorities of the constituent entities of the Russian Federation or local governments.

Potential lifetime

Is not limited

Possibility to withdraw funds

Government regulation, Taxation

1) Personal income tax;

2) Value added tax;

3) Unified social tax on income from entrepreneurial activity, as well as on amounts paid to employees;

4) Insurance premiums for compulsory pension and social insurance for persons making payments to individuals.

the rules of taxation of income tax in a simple partnership (joint activity) are applied. Those. each partner is taxed in its part, while the partner applying the simplified tax system uses a rate of 15% from the profit distributed in his favor. The profit itself is determined according to the DOS rules based on Article 278 of the Tax Code

there are general requirements for legal entities to comply with the legislation of the Russian Federation; ordinary or simplified taxation system (OSNO or USNO)

there are general requirements for legal entities to comply with the laws of the Russian Federation, the procedure for the creation and further activities of an JSC is regulated by the Civil Code of the Russian Federation, the Law "On Joint Stock Companies", the Law "On the Securities Market", as well as the Law "On State Registration of Legal Entities and Individual Entrepreneurs" . Traditional taxation system

The procedure for the creation and further activities of the PC is regulated by the law on production cooperatives and their charters (clause 2 of article 107 of the Civil Code); taxation system - general or simplified.

In the Russian Federation, the main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”.

Investment attractiveness (final parameter)

During the year, the company purchased equipment worth 200,000 rubles and sold old equipment for 60,000 rubles. At the beginning of the year, the book value of the property was 500 thousand rubles, at the end of the year it was 600 thousand rubles.

Calculate:

1. Refresh rate

2. Dropout rate

Based on the available data, we calculate:

1. refresh rate:

2. retirement rate

Conclusion: 33.3% of the fixed assets available to the enterprise at the end of the year were received during the reporting period; Of the fixed assets available at the beginning of the year, 12% retired during the reporting year.

Theoretical questions

1. The price of industrial products

Price structure. Wholesale prices for industrial products are the prices at which the products of enterprises, firms and industrial organizations are sold and purchased, regardless of the form of ownership, in the order of wholesale turnover. Products are sold and bought in wholesale lots with a change in ownership, which was not the case with administrative pricing. This is the fundamental difference between wholesale prices in the transition to market relations.

Wholesale prices for industrial products, in turn, are divided into two subspecies:

Wholesale price of the enterprise (sales price);

Wholesale price of the industry.

The wholesale price of the enterprise (sales price) is the price of the manufacturer of products at which the enterprise sells its products to wholesalers or other enterprises. In the conditions of transition to the market, these prices are designed to provide an opportunity for further economic activity to enterprises and organizations. In other words, by selling its products at wholesale prices, an enterprise or firm must recover its production and sales costs and receive such a profit that would allow them to survive in the market.

The wholesale (sales) price of an enterprise consists of the cost (production and sales costs), profit, excise tax (for excisable goods) and VAT.

Wholesale prices of the industry - the prices at which enterprises and consumer organizations pay for products to supply and marketing (wholesale) organizations.

The wholesale price of the industry, in addition to the wholesale (selling) price, includes a supply and marketing (wholesale) margin or discount and VAT. The supply and marketing (wholesale) margin or discount is the price of the supply and distribution service; like any price, it must compensate for the costs of supply and marketing or wholesale organizations and provide them with a profit.

2. Calculation of the number of main workers

The calculation of the number of workers for the planned period (usually a year) can be carried out:

by the complexity of the work;

production standards;

Workplaces based on norms and service areas.

The method of calculating the number of workers using the labor intensity of work is mainly used to determine the required number of piecework workers in the main industries (Chos.r).

where j \u003d 1, 2, ... k, k - the number of items of manufactured products at the enterprise in the planning period;

N j - the number of manufactured products of the j-th name, pieces;

t j - the complexity of manufacturing the product of the j-th name, hour / piece;

Т cw - the complexity of changing the balances of work in progress for the product of the j-th name,

F e - effective fund of time of one worker, hour;

Р vyp - the planned percentage of the implementation of time standards,%.

Effective worker time fund = Nominal worker time fund - Losses

or according to the formula

Effective working time fund = (T - n 1 - O - H) x t cm

where A is the number of calendar days in the period under review,

n 1 - the number of days off and holidays,

t cm - the number of hours in one shift,

O - duration of vacation, days,

N - planned absenteeism, days.

Nominal working time fund \u003d T x t cm - n 1 x t cm - n 2,

where T is the number of days in a year (365, 366);

t cm is the duration of the shift;

n 1 - the number of holidays and days off;

n 2 - the number of pre-holiday days.

Loss of working time (% of the nominal fund) \u003d Duration of the next vacation + Fulfillment of state and public duties + Days of illness

According to the production standards, the number of main workers is determined by the following formula

Chos.r \u003d Q / (Nvyr Fe Rout),

where Q is the volume of work for the planned period in physical terms, for example, in pieces, kilograms, etc. (may be in value terms);

Nvyr - the rate of output per worker per unit of time.

Based on the norms and service areas, the number of time workers employed in non-standardized and difficult-to-standard types of work, as well as for working production lines and multi-machine workers, is calculated.

where Nr.m - the number of jobs served by a group of workers;

Nob - the number of jobs served by one worker (service rate);

Kcm - the number of work shifts at the enterprise;

Рн - loss of working time and absenteeism, in % of the nominal fund of time.

3. Cost. Productive and non-productive costs

cost price depreciation cost

Cost - all costs (costs) incurred by the enterprise for the production and sale (sale) of products or services.

A more complete definition of the cost: "the cost is the valuation of natural resources used in the production process (works, services), raw materials, materials, fuel, energy, fixed assets, labor resources and other costs for its production and sale."

All costs included in the cost of production can be classified for various reasons, in particular, according to efficiency, they are divided into productive and non-productive.

Production costs - the costs of manufacturing quality products (works, services) with a certain organization of production. These expenses are planned, they can be planned, compared with income.

Unproductive expenses are unplanned expenses (do not generate income), being the result of imperfection in the organization of production (such as: losses from marriage, downtime, overtime costs).

Within the framework of unproductive costs, in turn, several groups can be distinguished:

1. costs caused by overproduction of products, i.e. more products are produced than can be sold. Shortcomings in product planning, inadequate understanding of customer needs, and large production reserves lead to overproduction. As a result, a lot of resources, time, etc. are spent. (which ultimately leads to monetary costs), but there is no return (revenue);

2. costs due to defects and rework. Defects and alteration, that is, an irreparable and reparable marriage, are harmful from the point of view of generating unproductive costs for the same reason - resources are spent on them, and there is no return (or it - in the case of a correctable marriage - is relatively small);

3. costs associated with excessive movement and movement of materials, parts, tools, due to their irrational location. For example, a worker is forced to go to the utility room to get the right tool, instead of reaching out and taking it from a nearby rack; workpieces are constantly shifted from one end of the workshop to the other, and do not move them sequentially to the minimum distance between sections. Such movements and movements do not add value to the final product and are therefore simply useless;

4. inventory costs. Excess inventory deadens working capital and also requires additional storage costs. The reason for their occurrence is the shortcomings of needs planning, the tendency to purchase "in reserve", the presence of "illiquid assets";

5. Costs due to over-processing. The latter means adding products of such properties and qualities that are not in demand by the consumer and for which he is not ready to pay;

6. costs associated with waiting, that is, in fact, with downtime in work. Downtime for the enterprise is lost profit. They arise for various reasons, such as the optionality of external and internal suppliers, lengthy equipment changeovers, repair work on equipment, poor planning of production capacity utilization, etc.

To eliminate or minimize each of the listed types of unproductive costs, various methods are used depending on the cause of the losses.

Bibliography

1. Economics of the enterprise / Ed. A.L. Nikitin. - M.: Delo, 2009.

2. Fal'tsman VK Fundamentals of economics and enterprise management. - M.: TEIS, 2007.

3. Zaitsev N.L. Economics of an industrial enterprise: Textbook. - M .: Infra-M, 2007.

4. Yarkina T.V. Fundamentals of enterprise economics. - Taganrog: Publishing House of TRTU, 2007.

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The indicators characterizing the production and economic activities of the enterprise are given in table 1.

Table 1 - The main TEP of the enterprise

Indicators	Change over period	Growth rate, %
Volume of sales of services, rub.
Cost, rub.
Profit from the sale of services, rub.
Net profit, rub.
Number of employees, pers.
Output per 1 worker, thousand rubles
Average annual cost of fixed assets
return on assets

Based on the results of the analysis of the main technical and economic indicators, the following conclusions can be drawn.

In 2015, there was an increase in net profit by 298,877 rubles (1038.3%) compared to 2013. At the same time, the level of cost increased by 326,108 thousand rubles. (21.8%).

Also in 2015, there is an increase in the number of employees of the enterprise for the period under review by 1 person due to an increase in the number of workers.

Output per operating enterprise increased by 4661 rubles. or 20.4% compared to 2013.

That is, we can conclude that IE "Vasiliev" is a profitable enterprise, its financial condition can be called stable.

The volume of production is one of the most important indicators characterizing the production activity of the enterprise.

The volume of production is characterized by marketable products, the volume of sales - by sold marketable products. It is taken into account in the wholesale prices adopted in the plan and actually operating in the analyzed period.

Analysis of production volumes begins with an assessment of the dynamics of marketable products in comparable prices for 5 years.

Table 2 - Dynamics of marketable products in current and comparable types

We will take the main type of service - diagnostics and testing as a comparison base, as a comparable price - the average cost of one technical diagnostics of compressor station piping in the reporting period.

Table 2 shows that during the period under review there is an annual increase in the volume of marketable products. The only exception is 2012, in which the volume of marketable output decreased slightly compared to the previous year.

The average growth rate (Тр) to the previous year and to the base year is determined by the formula:

Тр1, Тр2, Трn - growth rates for the 1st, 2nd and nth years, units.

Trp = 108.3%, Trb = 114.3%.

The dynamics of marketable output by years is characterized by an average annual growth rate of 108.3%, which was achieved as a result of an increase in marketable output in 2013-2014 (in 2012, the growth was negative) by 23.4%, 9.3% and 12.7% %, respectively, which in absolute terms amounted to 598,700 thousand rubles, 294,735 rubles. and 438792 rubles.

The dynamics of marketable output compared to the base year 2013 is characterized by an even greater increase in marketable output by 14.3%%, especially in 2015 (37.8%).

Table 3 - Analysis of changes in the volume of use of the company's revenue

	Changes, +/-	Growth rate, %

Cost of sales
Gross profit (loss)
Management expenses
Profit (loss) from sales

Interest receivable
Percentage to be paid
Other income
other expenses

Current income tax




Net income (loss)

Directions for using the company's revenue and their ratio in the total revenue are presented in table 4.

Table 4. Directions for using the company's revenue and their ratio in the total revenue

Name

Cost of sales
Gross profit (loss)
Management expenses
Profit (loss) from sales
Income from participation in other organizations
Interest receivable
Percentage to be paid
Other income
other expenses
Profit (loss) before tax
Current income tax
including permanent tax liabilities (assets)
Change in deferred tax liabilities
Change in deferred tax assets

Net income (loss)

In the reporting period, relative cost savings are observed, since the growth rate of sales proceeds is higher than the growth rate of production costs. Profit before tax increased by 378,073 rubles. or by 376.4%. The reason for the increase in profit before tax is a change in the structure: an increase in the share of profit from sales of products and a decrease in the share of loss from other sales. Since profit before tax increased, the level of tax exemption increased by 180.1% or 94,079 rubles. Net profit increased significantly by 298,877 rubles. or by 1038.3%.

As can be seen from the presented diagram in the period from 2013 to 2015. there is a steady increase in profits. This is a positive moment, it shows that the company is developing dynamically, increasing the volume of production and sales.

In conclusion, the analysis would like to say that in order to increase profits, the company must first reduce the cost of sales. Cost and profit are inversely proportional: a decrease in cost leads to a corresponding increase in the amount of profit, and vice versa.

In addition, it is necessary to reduce other expenses in order to increase the balance sheet profit of the enterprise. Most likely, the increase in losses from other sales is associated with losses from the payment of fines that arose in connection with some violations. In order to further reduce the amount of fines, it is necessary to establish the reasons for non-fulfillment of obligations and take measures to prevent violations.

Profitability analysis begins with the study of the dynamics of profitability indicators.

Based on the table and figure, we can conclude that for all indicators of profitability in the IP "Vasiliev" for the analyzed period, there is an increase.

The level of profit received per unit of costs for the implementation of the enterprise's operating activities (return on costs) is 15 kopecks in 2013, 19 kopecks in 2014 and 30 kopecks in 2015. That is, the profit from each ruble spent on the production and sale of products has increased.

The profitability of the enterprise's operating activities (profitability of sales) has the same picture. That is, from one ruble of sales, the enterprise receives 11 kopecks in 2013, 16 kopecks of profit in 2014 and 23 kopecks in 2015.

The level of net profit generated by the entire capital of the enterprise that is in its use (return on equity) is quite important in the last two years, that is, the enterprise receives 7.8 kopecks of profit for 1 ruble of all generated capital in 2014 and 16.8 pennies in 2015.

The level of profitability of equity capital invested in the enterprise is also characterized by a positive value, that is, the profit of the enterprise from 1 ruble of equity capital amounted to 59 kopecks in 2014 and 27 kopecks in 2015.

To assess the solvency of an enterprise in the short term, relative indicators are used that differ in the set of liquid assets considered as coverage for short-term liabilities.

Let's analyze the ability of the enterprise to pay off short-term liabilities with its assets by calculating the liquidity ratios of the balance sheet (Table 8). Let us analyze the coefficients in dynamics and in comparison with the optimal value. Formulas for calculation:

1. The absolute liquidity ratio is calculated as the ratio of the most liquid assets to the total amount of short-term liabilities of the enterprise:

2. Intermediate coverage ratio (quick (critical) liquidity), is defined as the ratio of the liquid part of current assets to short-term liabilities:

3. The current liquidity ratio is calculated as the ratio of the total amount of current assets, including inventories and work in progress, to the total amount of short-term liabilities.

4. The overall liquidity indicator of the balance sheet, which is recommended to be used for a comprehensive assessment of the liquidity of the balance sheet as a whole, shows the ratio of the sum of all liquid assets of the enterprise to the sum of all payment obligations (short, long and medium term), provided that various groups of liquid funds and payment obligations are included in the indicated amounts with certain weight coefficients that take into account their significance in terms of the timing of receipt of funds and repayment of liabilities.

The overall liquidity indicator of the balance sheet - the clarifying coefficient (K ol) is determined by the formula:

K ol \u003d (A 1 + 0.5A 2 + 0.3A 3) / (P 1 + 0.5P 2 + 0.3P 3) (5)

5. The coefficient of overall solvency:

6. The liquidity indicator when raising funds (K lm) characterizes the degree of dependence of the enterprise's solvency on inventories and costs in terms of the need to mobilize funds to pay off its short-term obligations:

K lm \u003d A 3 / (P 1 + P 2) (7)

The recommended values of this indicator are from 0.5 to 1. The need for its calculation is due to the fact that the liquidity of individual components of the enterprise's working capital, as already noted, is far from being the same. If cash can serve as a direct source of payment for current liabilities, then stocks and costs can be used for this purpose only after they are sold, which implies the presence of not only the buyer, but also the buyer's money. This coefficient can have significant fluctuations depending on the material consumption of production and is individual for each enterprise. It is desirable that its dynamics does not have large deviations.

For an in-depth analysis of the liquidity and solvency of an enterprise, it is of interest to analyze the liquidity indicator when raising funds in dynamics, along with changes in the values of material circulating assets and short-term liabilities of the enterprise. Such an analysis makes it possible to identify changes in the economic activity of the enterprise in terms of credit policy.

Thus, with an unchanged credit policy (i.e., with a stable amount of short-term liabilities), a significant increase in Klm will generally indicate a deterioration in the performance of economic activity, in particular, an increase in work in progress, overstocking with raw materials, finished products, etc. With a stable volume of material circulating assets, in the case of a decrease in the values of K lm, it can be assumed that the situation with short-term liabilities worsened at the enterprise, i.e. either additional short-term loans were taken out, or debt to creditors increased, or both.

7. Agility factor:

K m \u003d A 3 / ((A 1 + A 2 + A 3) - (P 1 + P 2))

8. Equity ratio:

To about-ty sob. cf-mi \u003d (P 4 -A 4) / (A 1 + A 2 + A 3)

9. Share of working capital in assets:

d OA \u003d (A 1 + A 2 + A 3) / WB, (8)

where VB is the balance currency

In the course of the balance sheet liquidity analysis, each of the considered liquidity ratios is calculated at the beginning and end of the reporting period. If the actual value of the coefficient does not correspond to the normal limit, then it can be estimated from the dynamics (increase or decrease in value).

The absolute liquidity ratio, which characterizes the solvency of the enterprise as of the balance sheet date, is below the recommended value throughout the entire period under review.

At the end of 2014, 3.8% of short-term debt could be covered by absolutely liquid assets versus 3% in 2013.

The quick liquidity ratio satisfies the normative indicator, which reflects the ability of the enterprise to pay, subject to possible settlements with debtors. 105% of short-term debt in 2014 the company can repay in cash and receivables. In dynamics, there is an increase in this coefficient by 20.8%.

Current liquidity ratio showing the extent to which current assets cover short-term liabilities. In our case, the company has a coefficient below the norm, but since the coefficient is greater than one, the company can be considered solvent. The excess of current assets over short-term liabilities provides a reserve to compensate for losses that may be incurred by the enterprise. The larger this stock, the more confidence the company acquires from creditors. But from the point of view of the enterprise itself, this reduces its efficiency, since a significant accumulation of inventories and large accounts receivable reduce the turnover of working capital.

The overall liquidity indicator does not correspond to the norm during the study period. Shows that the company does not have enough liquid funds to cover all payment obligations. But in the dynamics there is an increase in this indicator by 0.161.

In dynamics, the indicator of liquidity in raising funds, the indicator of maneuverability and the share of working capital in assets - these indicators are decreasing, but do not meet their standards. In dynamics, the maneuverability coefficient increases and does not correspond to the norm.

According to the results of the analysis, the enterprise cannot be called solvent, and the balance sheet of the enterprise is not liquid.

The main tasks in managing an enterprise are the tasks of selling goods or services, manufacturing and developing technology (sales management), as well as managing production and technological processes. The results of these tasks are certain economic indicators. The main economic indicators include profit, cost, profitability.

The cost price is a valuation of natural resources, raw materials, materials, fuel, energy, fixed assets, labor resources, as well as other costs for its production and sale, used in the production process of products (works, services). It reflects the amount of costs that provide the process of simple reproduction in the enterprise. The cost price is a form of compensation for consumed factors of production.

The cost price is one of the most important indicators of economic efficiency, fixing how much it costs an enterprise to produce a particular type of product, allowing you to objectively judge how profitable it is in specific economic conditions. It reflects the conditions of production and the results of the enterprise: technical equipment, organization and productivity, labor, progressiveness of the technology used, the level of use of fixed and circulating assets, compliance with the savings regime, the quality of management, etc.

Calculate cost:

Gross production;

Product units.

The sum of all production costs (PC) of the enterprise for products is cost of gross output (Sv):

PZ \u003d Sv \u003d A + MZ + OT; (one)

where A - depreciation of fixed assets; MZ - material costs (consumed working capital); OT - wages.

unit cost (C) is calculated by dividing the costs of producing gross output (GOP) of the corresponding type by its volume in physical terms (VP):

C \u003d PZ / VP; (2)

The main principle of the company's activity is the desire to maximize profits. For this reason, profit is the main indicator of production efficiency. Distinguish between gross profit, profit from sales of products and net profit.

Gross profit is the total profit of the enterprise from all types of activities: sales of products, sales of fixed assets and other property, non-operating income and expenses.

Profit from the sale of products (P) is calculated by subtracting from the cash proceeds (B) the full (commercial) cost (PS):

P \u003d B - PS. (3)

The net profit of the enterprise is the gross profit minus taxes not included in the cost price.

To assess the level of efficiency of the enterprise, the result obtained (gross income, profit) is compared with the costs or resources used. Comparison of profit with costs means profitability, or, more precisely, the rate of return.

Profitability is an indicator of the effectiveness of one-time and current costs. In general, profitability is determined by the ratio of profit to one-time and current costs, due to which this profit was obtained. Distinguish between "production profitability" and "production profitability".

The profitability of production shows how effectively the property of the enterprise is used; it is defined as the percentage of annual profit (book) to the average annual value of fixed assets and the amount of working capital:

Ro \u003d Pb / (Fo + Fob) * 100, (4)

where Ro - profitability of production,%; Pb - balance sheet profit, rub.; Fo - average annual cost of OF, rub.; Fob - the amount of working capital, rub.

Product profitability shows the effectiveness of current costs; it is determined by the ratio of profit from the sale of products:

Pp \u003d Prp / Sp * 100, (5)

where Rp - profitability of products sold,%; Prp - profit from the sale of products, rub; Cn is the cost of goods sold.

The profitability of investments in an enterprise is determined by the value of the property at its disposal. In the calculation, indicators of balance sheet and net profit are used. The value of the property is determined by the balance sheet. In addition to profit, when calculating the return on investment, you can use from the sale of products. This indicator characterizes the level of sales per 1 ruble of investments in the property of the enterprise:

Рvl \u003d Pb / Fo * 100 \u003d Pch / Fo * 100, (6)

where Pch is the net profit of the enterprise, rub.

The linking economic indicator between profit and cost is the level of profitability.

The level of profitability (UR) is the percentage of profit (P) to the total cost (PS):

Ur \u003d P / PS * 100, (7)

This indicator characterizes the amount of profit attributable to each unit of consumed resources.

If production is (unprofitable) unprofitable, another indicator is used - the level of cost recovery (Oz), which is the ratio of cash proceeds (B) to the commercial (full) cost (PS),%:

Oz \u003d V / PS * 100, (8)

Production is profitable only if the cost recovery rate exceeds 100%.