Staffing table the unified form T-3 is used to indicate the structure, personnel organizations. Let's consider this form in more detail, as well as provide a staffing table with a sample of filling.

Staffing: form of the unified form T-3

From January 1, 2013, commercial organizations are not required to draw up personnel documents according to approved forms, that is, they can use independently developed document forms.

For more details, see the article "Primary document: requirements for the form and the consequences of its violation" .

However, the unified form T-3 is quite convenient and the usual way registration of the staffing table. In addition, the staffing table of the T-3 form contains all the necessary information, so most employers continue to use this particular form of document.

Recall that the staffing table - the unified form T-3 - and the procedure for filling it out were approved by the decree of the State Statistics Committee of the Russian Federation dated 01/05/2004 No. 1. In order for the users of our site to know how to draw up the staffing table, a sample document is presented section) and in the filled state (in the last section).

What information does the unified staffing form contain?

The staffing table is one of the internal regulatory documents that every organization (or an entrepreneur with employees) must have.

The staffing table contains:

• scroll structural units;
• the name of positions, specialties and professions with an indication of qualifications;
• information on the number of staff units;
• salary information: tariff rates and salaries, allowances, payroll (payroll), including for the organization as a whole.

Staffing of its main goal has a definition of the structure, staff size and size of the payroll. The document does not contain the names of employees and their staffing by position. The standard arrangement (synonyms: staff replacement, staff list) is not established by regulatory documents. Staffing, unlike the staffing table, is not a mandatory document for an organization, however, it is often used. This is due to the fact that staffing allows you to track vacancies, as well as the filling of staff units when hiring a part-time worker or if the position is divided among several employees. Staffing is usually developed on the basis of the staffing table of the T-3 form with the addition of a column in which the surnames, names, patronymics of employees holding certain positions are entered. If an organization uses staff replacement in its activities, then it should be borne in mind that this document should be stored for 75 years.

Read about the storage periods for personnel documents.

How to draw up a staffing table correctly

The compilation of the staffing table can be assigned to any employee of the organization, while it must be approved by order (order) of the head or other authorized person. The procedure for issuing documents on the approval of the staffing table should be fixed in the constituent documents.

Read about the nuances of drawing up such orders in the material "Orders for core activities - what are these orders?".

When drawing up the staffing table, for the first time it is assigned the number 1, and in the future, continuous numbering is applied. The staffing table indicates the date of compilation, as well as the date from which the staffing table becomes effective. These two dates can be different. The T-3 form provides for an indication of the period of validity of the staffing table, the details of the order on its approval and the number of staffing units.

Structural unit code in the staffing table and other information

The staffing table in the tabular section begins to be filled with the names and codes of structural divisions. As a rule, the department code in the staffing table is indicated in the order that allows you to determine the subordination and structure of the entire organization.

If the organization has branches and representative offices, then it must be borne in mind that they are a structural unit of the organization, and accordingly, the staffing table should be drawn up for the organization as a whole. Even if the head of the branch was given the right to independently approve the staffing table, then it is still drawn up as part of the unified staffing table.

Column 3 of the staffing table contains the name of the position, specialty, profession, which are indicated in the nominative case without abbreviations. The name of the position, profession is assigned by the employer, if the work is not associated with difficult working conditions and the provision of benefits, otherwise, when specifying the position in the staffing table, you need to be guided by:

• on the All-Russian classifier professions of workers, positions of employees and tariff categories(OK 016-94) (approved by the decree of the Gosstandart of Russia dated 26.12.1994 No. 367);
• All-Russian Classifier of Occupations (OKZ) OK 010-2014 (ISKZ-08) (approved by order of Rosstandart dated 12.12.2014 No. 2020-st);
• Qualification handbook positions of managers, specialists and other employees (approved by the decree of the Ministry of Labor of Russia dated 21.08.1998 No. 7);
• unified tariff and qualification reference books of work and professions of workers by industry;
• professional standards (paragraph 3, part 2, article 57, article 195.1 of the Labor Code of the Russian Federation).

How to bring job titles in line with professional standards, read.

If the organization recruits employees to perform a certain kind work, and not for a position (profession, specialty), then this also needs to be reflected in the staffing table.

Further, in column 4 of the staffing table, the number of staffing units is indicated. Establishments can be specified as complete or incomplete. The content of an incomplete staffing unit in the staffing table is indicated in fractions, for example, 0.25; 0.5; 2.75, etc.

When drawing up the staffing table, special attention should be paid to column 5 "Tariff rate (salary), etc., rubles." In the simplest case, this column of the staffing table indicates a fixed amount of wages per month.

In practice, when drawing up a staffing table, the question often arises about correct design document in situations where there is no fixed amount of remuneration, for example, with piecework payment. In this case, it is recommended to put a dash in column 4 of the staffing table, and in column 10 indicate: "Piece-rate wages / Piece-bonus wages" and provide a link to the local regulatory act that determines the procedure for establishing remuneration, as well as its size for a certain rate development. It is recommended to proceed in a similar manner when filling out the staffing table in a situation where the employee has an hourly wage rate.

If the staffing table provides for an incomplete staffing unit, then in the "Tariff rate (salary)" column, the amount of the full salary for the position is still indicated.

How to fill out the staffing table: a sample and an example

A sample of filling out the staffing table of the T-3 form in a situation where there is no fixed wage, and there is also an incomplete staffing unit, can be found on our website.

NOTE! In Art. 22 of the Labor Code of the Russian Federation states that pay should be equal for equal work. It follows from this that the "fork" of salaries in the staffing table is a violation Labor Code... Rostrud in a letter dated 04/27/2011 No. 1111-6-1 recommends for the positions of the same name in the staffing table to indicate the same salaries, and the possibility of paying one of the employees wages(not salary) in a larger amount to be regulated by allowances and surcharges, depending on the complexity of the work, the quantity and quality of labor.

In columns 6, 7, 8 "Allowances, rubles." allowances are indicated - as accepted in the organization (for irregular working hours, increased responsibility, knowledge foreign languages, work experience, etc.), and established at the legislative level (for example, for work in the Far North). The staffing table of the unified form assumes that these columns are filled in rubles. If there are not enough columns to indicate all the allowances in force in the organization in the staffing table, then their number can be increased by issuing an order to supplement the staffing table form. It is recommended to do the same if the allowances are set as a percentage.

Column 9 "Total for a month" is filled in only if the salary and allowances are indicated in rubles. The instructions for drawing up the staffing table say that "if the organization cannot fill in columns 5-9 in ruble terms ... the columns are filled in in the appropriate units of measurement (percentages, coefficients, etc.)." However, in fact, it is impossible to formalize the staffing table in this way. In such a situation, you can put dashes in this column, and in column 10 "Note" you can indicate a link to normative acts, both internal and normative, which establish allowances. A link in column 10 to a document that allows you to set a bonus for seniority will allow you not to change the schedule when you change the amount of the allowance. Also, column 10 indicates any information related to the staffing table.

The nuances of registration and changes to the staffing table

The form of the unified form T-3 provides for the signatures of the head of the personnel department and the chief accountant, but there is no such requisite as a seal in it. The frequency and timing of approval of the staffing table are not established by law, and each employer decides this issue independently.

Familiarization with the staffing table of employees is carried out only if this obligation of the employer is enshrined in a collective agreement, agreement, local normative act (Rostrud letter dated 05.15.2014 No. PG / 4653-6-1).

Changes can be made to the staffing table if it is necessary to supplement it with new positions and structural divisions or, conversely, to exclude them, as well as when changing salaries, renaming divisions and positions. A change in the staffing table is formalized by an order. There are 2 ways to make a change to the staffing table:

1) the issuance of an order on the corresponding change;

2) the issuance of an order on the approval of a new staffing table.

When the staff or number is reduced, changes in salaries are also made to the staffing table, it should be borne in mind that the date of entry into force of the changes cannot come earlier than 2 months after the issuance of the order. This is due to the fact that employees need to be warned 2 months in advance about the upcoming reduction (part 2 of article 180 of the Labor Code of the Russian Federation) or about upcoming changes in the terms of employment contracts.

The staffing table is constantly stored in the organization. Organizations performing control and supervisory functions (for example, the labor inspectorate, regulatory bodies of the FSS of the Russian Federation, the Pension Fund of the Russian Federation, tax authorities), when conducting inspections, have the right to request this document. In case of failure to submit the documents requested by the inspectors or their copies, including the staffing table, the employer may be fined in the amount of 200 rubles. for each non-submitted document (, clause 1 of article 126 of the Tax Code of the Russian Federation).

Outcomes

Staffing table - obligatory document that any employer should have. An example of filling out the staffing table in the T-3 form can be found on the Internet on many accounting and legal sites, but a sample with the situations described above is given quite rarely. When preparing the staffing table of the T-3 form, a sample of which is given in this article, it can be a good help for both an experienced and a novice personnel officer.

Read about how to properly organize personnel records in the article

ON APPROVAL OF METHODOLOGICAL RECOMMENDATIONS FOR OPTIMIZING THE STAFF OF EMPLOYEES IN PUBLIC INSTITUTIONS, THE FINANCIAL SUPPORT OF WHICH IS CARRIED OUT AT THE EXPENSE OF THE REPUBLIC BUDGET

MINISTRY OF ECONOMY OF THE REPUBLIC OF BURYATIA

MINISTRY OF FINANCE OF THE REPUBLIC OF BURYATIA

ORDER

Administration of the Head of the Republic of Buryatia and the Government of the Republic of Buryatia

Registered in the register of regulatory legal acts of executive authorities of the Republic of Buryatia: Number state registration: N 032013255 dated July 5, 2013

In accordance with the order of the Government of the Republic of Buryatia dated 03.04.2013 N 200-r and in order to improve the mechanisms for assessing the efficiency of spending the funds of the republican budget of the Republic of Buryatia by state institutions, the Republic of Buryatia has the following rules:

1. Approve Guidelines to optimize the number of employees in state (municipal) institutions, financial security which is carried out at the expense of the republican budget, (hereinafter - Methodological recommendations) according to the appendix.

The obtained results should be taken into account when assessing the effectiveness of the republican state institutions, carried out in accordance with the procedure approved by the Government of the Republic of Buryatia dated November 20, 2009 N 434 "On the procedure for assessing the effectiveness of the republican state institutions";

By 15.08.2013, set the threshold values ​​of the maximum staffing levels and staffing structure for each subordinate institution.

3. This order comes into force from the day of its official publication.

Minister of Economy

Republic of Buryatia

T.G. Dumnova

Minister of Finance

Republic of Buryatia

I.Yu. Shutenkov

Sector Consultant

personnel and legal

and special work

Ch.D-S. Nimaev

APPENDIX. METHODOLOGICAL RECOMMENDATIONS for optimizing the number of employees in state institutions, the financial support of which is carried out at the expense of the republican budget

APPENDIX
to order
Ministry of Economy
Republic of Buryatia and
Ministry of Finance
Republic of Buryatia
from 27.06.2013 N 45/149

1. General Provisions

1. Methodological recommendations for optimizing the staffing of public institutions, the financial support of which is carried out at the expense of the republican budget (hereinafter - Methodological recommendations) are intended to form executive bodies state power Of the Republic of Buryatia, a unified approach in optimizing the structure and staffing tables of subordinate state institutions of the Republic of Buryatia (hereinafter referred to as institutions), ensuring the possibility of monitoring the effectiveness of use by the main administrators of budget funds labor resources in subordinate institutions.

2. When carrying out the optimization of the staffing level, it is necessary to be guided by the current labor legislation, as well as other regulatory legal acts federal bodies executive power, carrying out the development public policy and regulation in the social sphere.

3. Optimization of the staff number of employees of institutions is carried out in order to increase the efficiency of internal management in the institution, eliminate redundant, duplicating functions of employees of institutions, increase the efficiency of employees of institutions, as well as increase the efficiency of labor costs.

4. Optimization of the staffing of employees of institutions is carried out by carrying out a structural and quantitative analysis of the staffing of institutions with the subsequent adoption by the executive authority of organizational decisions on the feasibility of reducing or retaining individual staff units or structural units.

5. The analysis of the staffing tables of institutions is carried out on the basis of the principle of compliance with the specifics and the principle of optimal balance.

1.6. The principle of compliance with the specifics is that the structure of the staffing table should correspond to the capacity and industry specifics of the institution.

1.7. The principle of the optimal ratio means that for effective construction of the staffing table, it is necessary to determine the optimal ratio for a group of homogeneous institutions, the mutual ratio of the number of managerial and other personnel, the number of employees of departments performing basic and auxiliary functions, as well as the ratio of the total labor force to the capacity of the institution.

2. Conducting an analysis of the staffing tables of institutions

2.1. The analysis of the staffing tables is carried out on the basis of the approved staffing tables received from the institutions, operating in the corresponding period, in Excel format.

2.2. To analyze the data obtained, institutions are grouped by field of activity, according to homogeneous characteristics corresponding to the grouping public services and the specifics of the institution's activities, regardless of departmental subordination.

In the field of education, it is recommended to distinguish the following groups: institutions general education(a separate group includes boarding schools for orphans and children left without parental care, correctional boarding schools are combined into two groups of 1-5 types and 6-8 types), institutions of additional education, institutions of secondary vocational education.

In the field of social protection and services, it is recommended to distinguish the following groups: boarding homes for the elderly and disabled (special boarding homes are allocated in a separate group), neuropsychiatric boarding schools, rehabilitation centers, complex centers social service population.

If the institution carries out different kinds activity and cannot be attributed to only one group, it is simultaneously attributed to several corresponding groups. If the institution has a branch, in order to analyze the staffing table, it is recommended to consider the staffing table of the branch separately from the staffing table of the institution.

2.3. After the distribution of institutions into groups, an analysis of the number of institutions assigned to a particular group is carried out. If there is one institution in the group, it is recognized as atypical and not subject to unification due to the uniqueness of their activities and / or special significance for the region. An analysis of the staffing table of an atypical institution is recommended to be carried out by expert means. If there is more than one institution in a group, such institutions are recognized as typical and are subject to analysis in a general manner.

2.4. Regardless of the existing staffing structure in the institutions, a regrouping of the staffing is carried out before the analysis. There are three main categories of personnel: administrative and management personnel, main personnel, support personnel, which in turn are grouped by functional categories of personnel.

2.4.1. Administrative and management personnel include:

Management (director, chief physician, their deputies);

Administrative services (safety engineers, secretaries, clerks, programmers, operators personal computers etc.);

Accounting, personnel and legal support (Chief Accountant, his deputies, accountants, economists, cashiers, inspectors and HR specialists, lawyers, etc.);

2.4.2. The main staff includes staff units, the main responsibilities of which include the implementation of activities directly related to the provision of services assigned to the institution in the state assignment. If the institution, in the process of typing, was assigned to several typical groups, its staff structure in terms of the main personnel is divided into several corresponding parts.

2.4.3. Support personnel include specialists who carry out:

Material support (warehouse manager, suppliers, castellans, storekeepers, housekeepers, etc.);

Maintenance of buildings and territories (supply manager, building maintenance workers, auxiliary workers, locksmiths, electricians, cleaners, watchmen, janitors, stokers, etc.);

Transport support (garage manager, drivers, car mechanics);

Additional services for recipients of services (librarians with the exception of libraries and archives, hairdressers, seamstresses, laundry operators, bath attendants, ironers, shoemakers, etc.);

Catering (cooks, pastry chefs, kitchen workers, dishwashers, barmaids, etc.);

Service for employees of the institution.

2.5. In order to bring the staffing tables to a single structure, an inventory and ordering is carried out staffing rates.

If there are various job titles with the same functional responsibilities in the staffing table of institutions of the same type, such positions are brought to a single name.

The resulting inventory and streamlining of the nomenclature of staff positions must correspond to the Unified Tariff and Qualification Reference Book of Work and Occupations of Workers and the Unified Qualification Reference Book of the Positions of Managers, Specialists and Employees.

2.6. To assess the quantitative composition of the staffing of institutions, the following coefficients are used:

Controllability rate coefficient;

Fixed collateral ratio;

Administrative support coefficient;

Coefficient of technical support.

2.6.1. The coefficient of controllability rate is calculated using the following formula:

Kupr = (Rbsch-Rruk) / Rruk,

where Rbsch - total staffing rates of units in the staffing table,

Rruk - the number of staffing units leadership positions... The coefficient of the controllability rate reflects the number of employees per one manager, and can be calculated both for the institution as a whole, and separately for each department. When calculating the institution as a whole, all staffing rates employed by managers of any level are summed up, in accordance with the All-Russian Classifier of Workers' Professions, Employee Positions.

The target value of the coefficient of controllability rate is set depending on the type of activity of the institution or a group of typical institutions, the level of standardization and automation of tasks performed by employees of the institution.

2.6.2. The basic collateral ratio is calculated using the following formula:

Kosn = M / Rosn,

where M is a quantitative indicator characterizing the capacity of an institution,

Rosn - the number of staff positions of the main personnel. The power indicator is set for each type of institution in accordance with table N 1

Table N 1. Indicator of the capacity of the institution

Institution type	Power indicator
General education institutions	Number of students
Institutions of additional education	Number of students
Primary vocational education institutions	Number of students
Institutions of secondary vocational education	Number of students
Hospital type institutions	Number of bed days
Outpatient-polyclinic institutions	Population attached
Child's home	Number of beds
Nursing homes for the elderly and disabled	Number of beds
Psychoneurological boarding schools	Number of beds
Rehabilitation centers	Number of beds
Comprehensive centers of social services for the population	Population
	Number of seats
Libraries	Bandwidth, visitors
Folk art centers	Number of visitors

Comparison of the obtained values ​​of the coefficients of basic security is carried out for groups of institutions of each type. The target value of the basic security ratio is established in accordance with the norms established by the normative legal acts of the federal executive bodies engaged in the development of state policy and normative regulation in the social sphere.

2.6.3. The administrative support ratio is calculated using the following formula:

Cadm = (Rbsch-Radm) / Radm,

where Rtot is the total number of staffing positions in the staffing table, Radm is the number of staffing positions in functional responsibilities which includes the management of the institution, administrative, accounting, personnel and legal support.

The coefficient of administrative support reflects the number of employees of the institution per one employee of the administrative and managerial category, and is calculated for the institution as a whole. The target value of the coefficient of administrative support is set depending on the chosen method of providing the institution with administrative resources, the institution's own resources or the transfer of part of the administrative functions to outsourcing.

2.6.4. The technical support factor is calculated using the following formula:

Ktechn = (Rbsch-Rtechn) / Rtechn, where Rbs is the total number of staffing positions in the staffing table, Rtechn is the number of staffing positions whose functional responsibilities include technical, transport support, security, catering, additional provision of service recipients.

The technical support ratio reflects the number of employees of the institution per one employee of the auxiliary category, and is calculated for the institution as a whole. The target value of the coefficient of technical support is set depending on the chosen method of providing the institution with technical resources, the institution's own resources or the transfer of part of the functions to outsourcing.

3. Making a decision on the need to optimize the number of staff.

3.1. The decision on the need to optimize the staffing of a particular institution or to optimize the staffing of a group of institutions is made by the founder on the basis of the data obtained during the analysis. If all the calculated values ​​for the institution deviate by no more than 10% from the established threshold values, a decision is made that the staffing does not require optimization.

If one or two coefficients deviate from 10% to 20% of the established threshold values, the head of the institution is recommended to provide the founder with an analysis of the reasons for the deviation of the indicator and develop measures to eliminate it.

If the deviation is more than two coefficients by more than 20% from the established threshold values, the founder decides on the need to optimize the staffing table.

Table N 2. Matrix of decision making based on the results of the analysis of the staff size of the institution

Number of odds	Deviation
		Staffing does not require optimization
No more than two	from 10% to 20%
Over two		Headcount needs optimization

3.2. The main optimization methods are:

Reduction of excess staffing rates;

Use of internal overlapping of staffing rates;

Outsourcing of part of the functionality of administrative and auxiliary divisions.

3.3. When carrying out optimization, it is necessary to be guided by the staffing standards established for institutions of certain industries. social sphere.

3.4. In the process of optimization for each institution, the most optimal staffing and staffing structure is determined, capable of ensuring that the institution fulfills its tasks.

3.5. When optimizing the staffing level by reducing individual staffing rates, it is necessary to take into account the norms of labor legislation that provide for social guarantees employees dismissed on redundancy.

3.6. For external services (outsourcing), it is recommended to transfer the functions of the departments of the institution carrying out non-core activities only after the assessment economic efficiency such transfer.

ON APPROVAL OF METHODOLOGICAL RECOMMENDATIONS FOR OPTIMIZING THE STAFF OF EMPLOYEES IN PUBLIC INSTITUTIONS, THE FINANCIAL SUPPORT OF WHICH IS CARRIED OUT AT THE EXPENSE OF THE REPUBLIC BUDGET

Document's name:
Document Number:	45/149
Type of document:	Order of the Ministry of Finance of the Republic of Buryatia Order of the Ministry of Economy of the Republic of Buryatia
Host body:	Ministry of Finance of the Republic of Buryatia Ministry of Economy of the Republic of Buryatia
Status:	Acting
Published:	THE DOCUMENT WAS NOT PUBLISHED N dated 07.19.2013
Date of adoption:	June 27, 2013
Revision date:	June 27, 2013

Introduction

Theoretical foundations of staffing in an organization

1 The essence and significance of the staffing table in enterprise management

2 Fundamentals of staffing

3 The order of changes in the staffing table

Analysis of the maintenance of the staffing table in LLC "Pumori-Osnastka"

1 Description of the enterprise LLC "Pumori-Osnastka"

2 Analysis of staffing at OOO Pumori-Osnastka

Conclusion

Bibliographic list

Applications

INTRODUCTION

Management decisions and the actions of organizations and enterprises are recorded in official documents. The documents reflect and take into account the activities of the organization, the enterprise, therefore, the maintenance of many documents is prescribed by laws (organizational, personnel and administrative documents, etc.). One of them is the staffing table.

The staffing table is the main document that is used to formalize the structure, staffing and staffing of the organization in accordance with constituent document(charter or statute). The staffing table contains a list of structural divisions, positions, information on the number of staff members, official salaries, allowances and monthly wages. This document gives the management the right to staff the organization and its structural units with workers. Based on the staffing table, the personnel service conducts the selection of employees for vacancies, forms a reserve for promotion, organizes professional development of personnel.

It should be noted that such an important personnel document as the staffing table raises many questions in practice. Namely:

Is the staffing required for the organization?

How should the new staffing table be approved and how often should it be drawn up?

How to fill out the unified form No. T-3 correctly and can you add additional details to it?

How to register a change in the staffing table and what are the features of this procedure in case of staff reduction?

What is the staffing table and how does it differ from the staffing table?

The desire to understand these topical issues and determined the choice of the topic of our thesis: "The role and structure of the staffing table in the organization."

The purpose of research thesis is to study the process of scheduling staffing in an organization.

To achieve this goal, the following tasks were set and solved:

.study literary sources on the chosen topic;

.determine the essence and significance of the staffing table in enterprise management;

.consider the procedure for drawing up the staffing table of the organization;

.analyze the maintenance of the staffing table on the example of a specific enterprise.

The object of work research is the process of drawing up a staffing table in an organization.

The subject of the research is staffing activities.

The study used the following general scientific methods how: analysis, synthesis, logical approach, as well as classifications, groupings, generalizations and others.

The theoretical basis of the work is the work of domestic and foreign authors devoted to the theory and practice of management, personnel planning, management: Bazarova T.Yu., Zaitsev G.G., Magura M.I., Smirnova B.M., Travina V.V. ... and etc.

The research base is machine-building enterprise LLC "Pumori-Osnastka" located at the address: Russia, Sverdlovsk region, Yekaterinburg, st. Frunze, 35a.

1. THEORETICAL BASIS OF DRAFTING THE STAFF IN THE ORGANIZATION

1.1 The essence and significance of the staffing table in enterprise management

staffing position management

In the practice of enterprises and their leaders, you can find a variety of approaches to the preparation, approval and use of staffing tables.

There are heads of enterprises who believe that they do not need staffing tables, that they have the right to hire any number of employees without binding themselves with any obligations regarding their official, professional or qualification composition, as well as regarding the payment of employees holding certain positions. This point of view and practice is not uncommon in enterprises created in the course of economic reforms, especially in small enterprises owned by individuals or limited liability companies.

There is another practice when the staffing tables cover the entire staff of the enterprise and are reapproved with each change in its number or structure, that is, the staffing table is adjusted to the actual number of staff.

There are many intermediate options between these polar approaches. This situation often causes controversy, especially between specialists from enterprises and various organizations that control them. And these disputes are far from always resolved on a fair basis, even if one of the parties is right.

In the practice of working with staffing tables, much has been preserved from the previous economic system, although, as you know, this system no longer exists. How economic normative document the staffing of the enterprise reflected the contradictions of the previous economic system: on the one hand, the goal was to rationalize the expenditure of labor and money resources used to pay for labor, and on the other hand, the goal was to fix an excessive number of employees in the staffing table so that it would be easier to work within the framework of the planned assignment. The staffing table was one of the most important documents with which the specialists of the personnel services of enterprises worked. The number of vacancies at the enterprise was determined by the vacant positions (professional qualification groups) of the staffing table. On the basis of vacancies, work was built on the selection of new employees, their training and retraining, the promotion of specialists from one position to another was carried out with the growth of their qualifications. The important role of the staffing table in the economic life of the enterprise attracted the attention of all organizations that control the activities of the enterprise, and there were (and still are) many of them. The staffing tables by divisions (when their head was delegated the authority to approve the corresponding staffing tables) were the subject of internal control and audits.

In the same time new system did not formalize in any clear form her attitude to such a document of the enterprise as the staffing table.

In this regard, it is necessary, relying primarily on the needs of practice, to consider from various positions (legal, economic, organizational, social) the question of the staffing table as a normative document of the enterprise.

First of all, for this it is necessary to give the staffing table a certain terminological interpretation, that is, to describe what is being discussed, to whom and for what the staffing table is needed.

Various sources give different definitions of the concept of "staffing", but, in principle, their essence boils down to the following: staffing is a form of reporting legal entity, organizational and administrative document, which reflects the structure of the organization, the number of departments, contains a list of positions with an indication of their number and size of official salaries. Also, the staffing table reflects the amount of allowances and surcharges existing in this organization, in relation to specific positions.

In accordance with the Instructions for the Application and Completion of Forms of Primary Accounting Documentation for Labor Accounting and Its Payment, approved by the Resolution of the State Statistics Committee of Russia dated 05.01.2004 No. 1 "On Approval of Unified Forms of Primary Accounting Documentation for Accounting for Labor and Its Payment" (hereinafter - Resolution No. 1), the staffing table is used to formalize the structure, staffing and staffing of the organization in accordance with its Charter. It contains a list of structural divisions, job titles, specialties, professions with qualifications, information on the number of staff units.

For an employer, the staffing table is a very convenient "tool" that performs several functions at once. In particular, it:

allows you to clearly trace the organizational structure of the company (its structural divisions);

fixes the staffing number of structural units and the number of staffing units for each position (profession);

allows you to trace the system of remuneration of employees of structural divisions;

establishes and fixes the amount of allowances;

facilitates the tracking of vacancies and the implementation of the selection of personnel for these vacancies.

The staffing table is approved by an order (decree) of the head of the organization or an authorized person, the authority to approve this document should be enshrined in writing... In such an order, in contrast to the standard form of the order for the main activity, there is no ascertaining part, and the order may begin with the word "I ORDER", since no additional explanations are required for the introduction of the staffing table.

On the basis of the staffing table, the names of positions, specialties, professions are established, which are reflected in labor contracts and other personnel documentation.

The staffing table as a normative document of the enterprise fixes in a consolidated form the division of labor that has developed in the enterprise between employees, described in the job (work) instructions.

But the staffing table is not just a document derived from job descriptions... Once drafted, it begins to play a very active role in the efficient use of workers. The staffing table is not an alphabetical index of the positions available at the enterprise, but, as a rule, it groups positions by divisions and allows you to compare these divisions by the number of employees employed in them, the set of positions and skill groups (i.e., by their qualifications), level payment for positions and qualification groups of the same name. Such a comparison forces us to return to the analysis of the workload of workers, the volume and quality of work performed by them, the expediency of division and cooperation of labor and to clarify job (work) instructions, and from them to the structural division of the enterprise into certain divisions, the issues of rationing and quality of labor. It is especially useful for enterprise managers to correlate the actual number of employees (by divisions, in the context of positions) with what is provided for in the staffing table.

The staffing table has a code according to OKUD 0301017, is drawn up, as a rule, in three copies, the period of its storage at the place of development and approval is set by the management (permanently or 3 years).

At the moment, there are two points of view regarding the employer's obligation to maintain the staffing table.

According to the first, the presence of this local normative act is mandatory, since it directly affects the labor function of the employee and his remuneration. So, in the Labor Code of the Russian Federation, the staffing table is mentioned in Art. 15 containing the definition labor relations, and in st. 57, according to which the essential condition employment contract is the labor function, namely: work according to the position in accordance with the staffing table, profession, specialty indicating qualifications, the specific type of work entrusted to the employee.

According to another point of view, the employer independently decides whether it is necessary to maintain the staffing table. This position is based on the following arguments. Firstly, Resolution No. 1 approved the unified form of the staffing table recommended for use (No. T-3). The staffing table is also mentioned in the Instructions for filling work books, approved by the decree of the Ministry of Labor of Russia dated 10.10.2003, No. 69 (hereinafter - Instruction No. 69). In particular, in clause 3.1 of the Instruction, it is noted that entries about the name of the position (work), specialty, profession with an indication of qualifications are made, as a rule, in accordance with the staffing table of the organization.

As you can see, none of the listed regulations stipulates the employer's obligation to draw up the staffing table. At the same time, we recommend not to neglect the maintenance of this personnel document, since the inspecting bodies adhere to the first point of view.

So, the Social Insurance Fund of the Russian Federation draws the attention of policyholders (employers) to the need to draw up a staffing table as a document serving to confirm the correctness of the calculation of insurance premiums<#"416" src="/wimg/16/doc_zip1.jpg" /> <#"justify">Figure 1 - A sample of filling out the staffing table

The decree of the Goskomstat of Russia, which introduced the unified form No. T-3, provides for the approval of the staffing table by order of the head of the organization. For this, the date and number of the order, the number of staff units and the monthly payroll are entered in a separate column.

The first column of the unified form is called "Name of the structural unit". When it comes to commercial organization then, as a rule, there are no restrictions in the names of structural units, apart from the requirements for terminology and generally accepted concepts and definitions (it is undesirable to call structural units with obscure foreign words). However, there are organizations in which a number of benefits provided to employees upon retirement (for example, medical and educational institutions, enterprises that include production with harmful conditions labor). Therefore, the task of correctly reflecting the names of structural units in the staffing table falls on the personnel department or the organization and remuneration department. To facilitate work in this direction there are sectoral classifiers of hazardous industries or a nomenclature of names of structural divisions, as well as tariff and qualification reference books, all-Russian classifiers, List No. which gives the right to a retirement pension (old age) on preferential terms and List No. 2 of industries, jobs, professions, positions and indicators with harmful and difficult working conditions, employment in which gives the right to a retirement pension (old age) on preferential terms ...

The names of the divisions are indicated by groups:

management or administrative part (such divisions include management, accounting, personnel department, etc.);

production units;

auxiliary or service units.

As a rule, the location of the names of structural units in most organizations corresponds to this order. The exception is made by enterprises whose main business is trade. In such firms there are no production departments, but there are sales departments or commercial departments that are closely related to the logistics departments (the latter in this case are service departments).

The structural unit code indicates the place of the structural unit in hierarchical structure organizations. By means of coding, the place of smaller units in the structure of large ones is indicated.

At enterprises with a large staff and number of employees, it is advisable to develop and approve the staffing table of each structural unit.

The form can be filled in both manually and using machine technology (printing, computing, etc.), however, with the obligatory backup information on paper.

The names of structural units, as a rule, are indicated in alphabetical order, without abbreviations, in the nominative singular.

Column 3 of the table contains the names of professions (positions), which can be differentiated by specialties and qualifications.

The name of the profession is taken from the Unified Tariff and Qualification Reference Book of Work and Professions of Workers (ETKS). This procedure is determined by Art. 57 of the Labor Code of the Russian Federation.

In the staffing table, the names of professions (positions) are indicated in the structure of structural divisions. They are given, starting with the top level and ending with the junior level: head, deputy head, specialist, technical executor, etc. In the staffing table, it is allowed to indicate double titles of positions, separated by a "-" sign, while the official salary is set for the first position in a double title.

In the event that the organization has employees who are not part of any structural unit, they are registered as "other personnel".

The name is indicated in full, in the singular nominative case. Abbreviations "head", "deputy", "begin." not allowed.

The number of staff units (column 4) is indicated in units for each position or profession. The posts for which the maintenance of an incomplete staffing unit is provided are indicated in the corresponding shares (0.2; 0.4, etc.).

Column 5 indicates the salaries (tariff rates) established for the performance of work in accordance with the professions (positions) listed in column 3.

The tariffication of work and the assignment of tariff categories to employees are carried out taking into account the Unified tariff and qualification reference book of work and professions of workers, the Qualification reference book of the positions of managers, specialists and other employees.

As for the allowances (columns 6 - 8), they should also be provided for by the remuneration system. The types and amounts of allowances are established in accordance with the Labor Code of the Russian Federation, collective agreements and local regulations.

Column 9 determines the monthly wage fund for each employee. According to Art. 129 of the Labor Code of the Russian Federation under wages means remuneration for work, depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation and incentive payments.

According to the Instructions on the Application and Completion of Primary Accounting Forms for Accounting for Labor and Its Payment, approved by Resolution of the State Statistics Committee of Russia N 1, in the staffing table, wages can be indicated not only in rubles, but also with the help of percentages, coefficients, etc.

Column "Note" is intended to make operational changes or reflect the specifics of a specific job title. Often this column is used to indicate the surname and initials of individual employees holding managerial positions.

After filling in all the columns of the main part of the table in the "Total" line, the total amounts for columns 4 - 9 are indicated. totals 3rd and 9th columns issued an order (order) on the approval of the state with a specific number of staff units and a specific monthly wage fund. The order (instruction) is approved by the head of the organization or a person authorized by him.

If mistakes were made when filling out the form, they can only be corrected according to the established rules, i.e. by striking out incorrect entries and overwriting the correct ones. In this case, corrections must be agreed with all persons who signed the document, and confirmed by their signatures indicating the date of the amendments.

When drawing up the staffing table, you should pay attention to the fact that all the details provided for in the unified form are filled in the document. Only in this case it will be considered finalized and can be accepted for approval. In particular, it is necessary to fill in such details as the name of the organization and the OKPO code. Transcripts of signatures are also required details. If blank lines remain in the form, they must be crossed out.

The draft staffing table is subject to agreement with the heads of structural divisions, as well as other persons related to the top echelon of enterprise management. It is produced according to the number of interested parties and is stored for 3 years after the approval of the staffing table.

1.3 Order of changes in the staffing table

The staffing table is a long-term document, however, if necessary, changes and additions can be made to it. Changes and additions are made by order of the head of the enterprise or a person authorized by him (see Figure 2).

Changes to the staffing table are made when the number or staff of employees is reduced. When downsizing, individual units are excluded, and when downsizing, individual divisions are excluded. At the same time, employees filling redundant positions or working in redundant professions are subject to dismissal in accordance with the relevant articles of the Labor Code of the Russian Federation.

Changes to the staffing table are also made in accordance with the order (order) of the head.

There are two ways to make changes to the staffing table:

) change the staffing table itself. The new staffing table for the next registration number is approved by the order for the main activity;

) when the changes made to the staffing table are insignificant, they can be issued by means of an order for the main activity.

<#"justify">2. ANALYSIS OF THE PERSONNEL SCHEDULE MAINTENANCE IN PUMORI-OSNASTKA LLC

.1 Description of the enterprise LLC "Pumori-Osnastka"

The object of analysis is the machine-building enterprise LLC Pumori-Osnastka, located at the address: Russia, Sverdlovsk region, Yekaterinburg, st. Frunze, 35a.

LLC "Pumori-Osnastka"<#"justify">On a territorial basis, the enterprise operates in the market of the Ural region, in the city of Yekaterinburg.

The LLC Pumori-Osnastka enterprise has been successfully operating in the market for the production of technological equipment for 10 years.

The main customers of Pumori-Osnastka LLC products are such companies as UDMZ LLC, ZSO Iskra LLC, SIZ LLC, Votkinsk Machine Building Plant, Vikom LLC, KULZ OJSC, MZMZ-VMM OJSC and other enterprises and firms.

The activities of the Pumori-Osnastka LLC enterprise are:

development, production and sale of experimental, single and serial products, special technological equipment, scientific and technical products, production and technical products;

foreign economic activity;

other activities not prohibited by law.

The objectives of Pumori-Osnastka LLC are primarily:

provision of enterprises various industries industry with modern high-quality auxiliary tools, technical equipment;

increasing production efficiency by reducing non-production costs;

creating conditions for the introduction of advanced technologies;

increasing market share by creating competitive products and increasing sales.

The main activities of Pumori-Osnastka LLC are:

tool production A;

production of technical equipment V.

The ratio of the activities of LLC Pumori-Osnastka is presented in Figure 3.

Figure 3 - The ratio of the activities of Pumori-Osnastka LLC in 2010

LLC "Pumori-Osnastka" is a legal entity and acts on the basis of the charter and legislation of the Russian Federation.

The organizational structure of Pumori-Osnastka LLC enterprise management is shown in Figure 4.

Pumori-Osnastka LLC is a subsidiary of one of the largest Russian manufacturers metal cutting and complex auxiliary tool, tooling, supplier of modern machine tools and equipment in Russian Federation, part of the Ural Machine-Building Corporation "Pumori-SIZ".

The Ural Machine-Building Corporation Pumori-SIZ was created through the integration of the Pumori group of enterprises and the Sverdlovsk Tool Plant. The unification of the technical, production, scientific and creative potential of enterprises within the framework of a single structure contributed to the successful solution of the complex problems facing the machine-building industry in Russia. Today UMK "Pumori-SIZ" unites more than a dozen enterprises and has subsidiaries in the cities of St. Petersburg, Perm and representative offices in Moscow, Nizhny Novgorod, Novosibirsk and other cities of the Russian Federation. Ural Machine-Building Corporation "Pumori-SIZ" has extensive business connections in Russia and abroad.

Figure 4 - Organizational structure of Pumori-Osnastka LLC

2.2 Analysis of staffing at Pumori-Osnastka LLC

The development of the staffing table at the Pumori-Osnastka LLC enterprise is used to formalize the structure, staffing and staffing of the organization in accordance with its charter.

The staffing table contains a list of structural divisions, positions, information on the number of staff members, official salaries, allowances and monthly wages.

The staffing department at the Pumori-Osnastka LLC is developed by the personnel department with direct interaction with the labor department and the economic department.

In connection with the need to develop a staffing table, LLC Pumori-Osnastka first issues an order to assign responsibilities to a specific employee to create a draft staffing table, which sets the deadline for creating a draft staffing table. A prerequisite preparation of the draft staffing table is its consistency with the heads of all divisions of the enterprise.

The staffing table is approved by an order signed director general organizations.

To draw up the staffing table in LLC Pumori-Osnastka, form No. T-3 of the Album of unified forms of primary accounting documentation for labor accounting and remuneration, approved by the Resolution of the State Statistics Committee of Russia dated 05.01.2004, is used. No. 1.

The order of arrangement of structural divisions and positions in them is determined by the head of the organization.

Each structural unit includes established posts for all categories of personnel with an indication of the specialty, from the highest to the junior level.

The total number of staff members according to the staffing table corresponds to the estimated number of employees for the payroll provided in the estimate.

The names of structural divisions and positions in the staffing table are written in the nominative case in accordance with the lists of positions of employees and blue-collar occupations approved in the qualification reference books.

At the moment, there are the following reference books that can be used when establishing a profession (position) in the staffing table:

ETKS - Unified tariff and qualification reference book of jobs and professions of workers;

Unified qualification reference book of positions of managers, specialists and employees;

OKPDTR - All-Russian classifier of occupations of workers, positions of employees and wage grades.

The staffing table at Pumori-Osnastka LLC was developed and approved in 2001, subsequently, changes were made to the staffing table.

The following reasons may be indicated in the order as a basis:

carrying out activities aimed at improving the performance of individual structural units;

reorganization of the company;

expansion or contraction production basis companies;

changes in legislation;

optimization of management work;

planning and economic calculations of the personnel department, elimination of duplication of functions, etc.

The last change in the staffing table due to the massive downsizing during the global financial crisis was in January 2009, by making changes to the current schedule.

According to the staffing table presented in Appendix A, the number of staffing units of the LLC Pumori-Osnastka enterprise is 137.4 units.

However, the staff of Pumori-Osnastka LLC is not fully formed, according to the staffing for August 2011, the number of positions occupied is 121 staff units, which is 88% of the total number of staff units in the approved staffing table.

In a detailed analysis of the organizational and management structure of Pumori-Osnastka LLC, we determined that the staffing corresponds to the activities of the enterprise, the workload of employees is uniform, the duties and managerial powers of employees are clearly distributed, according to job descriptions.

CONCLUSION

this work was devoted to the question of the role of the staffing table in the organization, as well as determining its structure.

In the introduction, we determined the relevance of the topic of the work, set a goal, outlined the tasks of the work, identified the object and subject of research, outlined the theoretical, research base of the work, the main research methods.

In the first chapter, based on the analysis of literary sources, we examined theoretical aspects drawing up a staffing table.

The staffing table is a form of reporting of a legal entity, an organizational and administrative document, which reflects the structure of the organization, the number of departments, contains a list of positions with an indication of their number and the size of official salaries.

The staffing table is approved by an order (decree) signed by the head of the organization or a person authorized by him.

The development of the staffing table in the organization is entrusted, as a rule, to the personnel department, or to the planning and economic department.

The way to register the staffing table is to fill out the unified form No. T-3.

When the number or staff of employees is reduced, changes are made to the staffing table. Changes are made in two ways: by changing the entire staffing table or by making changes to the staffing table.

We believe that the staffing table is very important document, who helps in the work of the leader and any serious organization should have it.

In the second chapter of the work, an analysis of the staffing of a specific enterprise was carried out - in Pumori-Osnastka LLC.

In a detailed analysis of the staffing table of Pumori-Osnastka LLC, we determined that it corresponds to the activities of the enterprise, the workload of employees is uniform, the duties and managerial powers of employees are clearly distributed, according to job descriptions.

Thus, the writing of the work was carried out in accordance with the relevance of the topic and the goal set for it. The tasks set at the beginning of the writing of the work were solved in full.

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ANNEXES

Appendix A

The staffing table of Pumori Osnstka LLC Unified form No. T-3 Approved by the Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 CodeForm according to OKUD0301017 Limited Liability Company "Pumori-Osnastka" according to OKPO63920061 Name of organization Document number Date of compilation STAFF SCHEDULE APPROVEDBy order of the organization from "" _______ year 20 No. ___ staff in the amount of 137.4 units Structural unit Position (specialty, profession), category, class (category) of qualification Number of staff units Tariff rate (salary), etc., rubles. Coefficient Procurement and Cooperation Department Cooperation Group96 Deputy Head of Department 110,000.0015% 11,500.00 Procurement and Cooperation Department Cooperation Group96 Cooperation Engineer 17,000.0015% 8050.00 Management Staff1Director135000.0015% 40250.0015% 40250.0015% 40250.0015% 40250.0015% 40250.0015% 40250.0015% 40250.0015% 40250.00 , 00 Management Staff1 Deputy Director for Technical Affairs120000.0015% 23000.00 Management Staff1 Labor Protection Engineer0.57000.0015% 4025.00 Management Staff1 Human Resources Inspector17000.0015% 8050.00 Management Staff1 Human Resources Manager110000.0015% 11500.00Production Manager 23000.0015% 11500.00 00 Control unit 1 Secretary to the head 17,000.0015% 8050.00 Accounting8 Accountant 37,000.00 - 8,000.0015% 24150.00 - 27600.00 Accounting8 Chief Accountant 120,000.0015% 23,000.00 Accounting8 Economist 110,000.0015% 11,500.00 Chief Mechanic and Power Engineer68 Chief Mechanic 0.520000.0015% 11,500.00 Mechanic Department and power engineering68 Group of Electronic Engineers69Electronic Engineer0.514000.0015% 8050.00Department of Chief Mechanic and Power Engineer. Group of Electronics Engineers69 Category 1 Electronic Engineer 0.57000.00 - 14000.0015% 4025.00 - 8050.00 Department of Chief Mechanic and Power Engineer. Group of Electronic Engineers69 Group Leader 0.520000.0015% 11500.00Department of Chief Mechanic and Power Engineer. Group of repair and maintenance of equipment of workshops No. 2, No. 371 Locksmith-repairman 27000,0015% 16100,00Department of the chief mechanic and power engineer. Group of repair and maintenance of CNC machines70Maximum-repairman114000.0015% 16100.00Department of the chief mechanic and power engineer. Plot by maintenance Electrical equipment 72Electrical repair and maintenance of electrical equipment17000.0015% 8050.00Marketing and sales department11Deputy head of department210000.0015% 23000.00Marketing and sales department11Sales manager37000.0015% 24150.00Marketing and sales department11Department manager112000.0015% 13800.00 department112000.0015% 13800.00 Department of material and technical supply and cooperation. Garage.93Forwarding driver17000.0015% 8050.00Department of logistics and cooperation. Supply group. 95 Supply engineer 17,000.0015% 8050.00 Department of material and technical supply and cooperation. Warehouse of metals and fuels and lubricants.94 Loader-auxiliary worker 17000,00 15% 152950,00 Department of material and technical supply and cooperation. Warehouse of metals and fuels and lubricants.94 Storekeeper17,000.0015% 8,050.00Department of technical control27Controlling engineer17,000.0015% 8,050.00Department of technical control27Controller37,000.0015% 24150.00Department of technical control27Head of Quality Control Department0.520000.0015% 11500.00Dispatching department.00315% dispatcher17000.00 Dispatch department 3 Production preparation engineer 17,000.0015% 8050.00 Production and dispatch department 3 Head of department 112,000.0015% 13800.00 Technical department63 Technological engineer for documentation accounting 17,000.0015% 8050.00 Technical department63 Head of department112000.0015% 13800.00 Technical department. Bureau of Modeling and Design 66 Leading Design Engineer 37,000.0015% 24150.00 Technical Department. Bureau of Modeling and Design 66 Head of Bureau 110,000.0015% 11,500.00 Technical Department. Rate-setting bureau64 Labor rate-setting engineer 17,000.0015% 8050.00 Technical department. Standardization bureau64 Head of bureau 110,000.0015% 11,500.00 Technical department. Bureau of programmed machine tools 65Engineer-programmer27000.0015% 16100.00Technical department. Bureau of programmed machine tools 65 Head of bureau 110,000.0015% 11,500.00 Technical department. Technological office of auxiliary tools59 Process engineer37000.0015% 24150.00Technical department. Technological office of auxiliary tools59 Head of office 110,000.0015% 11,500.00 Technical department. Technological Bureau of Shaping Tooling58 Process Engineer17000.0015% 8050.00Technical Department. Technological bureau of shaping tooling58 Head of bureau110000.0015% 11500.00Packaging section74Section manager 0.44000.0015% 1840.00Shop No. 2 Tooling, stamps and accessories. 4Deputy shop manager 110,000.0015% 11500.00Shop No. 2 Tooling, dies and fixtures. 4 Storekeeper17000.0015% 8050.00Shop No.2 Tooling, dies and fixtures. Tooling equipment, stamps and fixtures. 4 Shop manager 112000,0015% 13800,00 Shop No. 2 Tooling equipment, dies and fixtures. 4 Operator of machines with PU 6th grade 17000,0015% 8050,00 Shop No. 2 Tooling equipment, dies and fixtures. 4 Operator of machines with PU37000, 0015% 24150.00 Shop No. 2 Tooling, dies and accessories. 4 Operator of machines with PU (milling) 17000.0015% 8050.00 Shop No. 2 Tooling, dies and accessories. 4 Operator of machines with PU 5 grade 17000.0015% 8050.00 Shop No. 2 Tooling equipment, stamps and fixtures. 4 Distributor of work 4 categories 17000.0015% 8050.00 Shop No. 2 Tooling equipment, dies and fixtures. 4 Cutter on saws and machine tools 17000.0015% Shop No. 2 Tool base tools, stamps and accessories. 4 Toolmaker, 5th grade 17000.0015% Shop No. 2 Tooling, dies and accessories. 4 Toolmaker, 6th category 27000.0015% Shop No. 2 Tooling, dies and accessories. 4 Turner, 3rd category 17000.0015% Shop No. 2 Tooling equipment, dies and fixtures. 4-grade turner 17000.0015% Shop No. 2 Tooling equipment, dies and fixtures. 4-grade turner 27000.0015% Shop No. 2 Tooling equipment, dies and fixtures. 4 Turner-boring machine 17000.0015% 8050.00 Shop No. 2 Tooling equipment, dies and fixtures. 4 Milling machine17000.0015% 8050.00 Shop No. 2 Tooling equipment, dies and fixtures. 4. Milling machine tooling, dies and fixtures. 4 Milling machine, 4th grade 17000.0015% 8050.00 Shop No. 2 Tooling equipment, dies and fixtures. 4 Milling machine, grade 617000.0015% 8050.00 No. 2 Tool equipment, stamps and accessories. 4 Grinder 6th grade 17000.0015% 8050.00 Shop No. 2 Tool equipment, dies and accessories. 4 Grinder 5th grade yes17000.0015% 8050.00 Shop No. 2 Tooling, dies and accessories. 4 Dry grinder 100% 6 grade 17000.0015% 8050.00 Shop No. 3 Auxiliary and cutting tools 5 Electric and car driver 17000.0015% 8050.00 Shop No. 3 Auxiliary and cutting tools5Production preparation engineer17000.0015% 8050.00Shop # 3 Auxiliary and cutting tools5 Storekeeper17000.0015% 8050.00Shop # 3 Auxiliary and cutting tools5 Storekeeper-distributor of works17000.0015% 8050.00Shop # 3 Auxiliary and cutting tools5Shop manager112000.0015% 13800 No. 3 Auxiliary and cutting tools. 5 Distributor of works 27000.0015% 16100.00 Shop No. 3 Auxiliary and cutting tools. Pretreatment section33 Section foreman110000.0015% 11500.00Shop No. 3 Auxiliary and cutting tools. Pretreatment section 33 Adjuster of machine tools with PU (turning) 27000.0015% 16100.00 Shop No. 3 Auxiliary and cutting tools. Pretreatment section 33 Adjuster of machine tools with PU (milling) 37000.0015% 24150.00 Shop No. 3 Auxiliary and cutting tools. Pretreatment section33 Operator of machines with PU (turning) 4 categories17000.0015% 8050.00Shop No. 3 Auxiliary and cutting tools. Pre-treatment section33 Operator of machines with PU (turning) 37000.0015% 24150.00 Shop No. 3 Auxiliary and cutting tools. Pre-treatment section33 Operator of machines with PU (turning) 3 categories37000.0015% 24150.00Shop No. 3 Auxiliary and cutting tools. Pretreatment section33 Operator of machines with PU (milling) 57000.0015% 40250.00 Shop No. 3 Auxiliary and cutting tools. Pretreatment section33 Operator of machines with PU (milling) 3 categories17000.0015% 8050.00Shop No. 3 Auxiliary and cutting tools. Pretreatment section33Turner37000.0015% 24150.00Shop No. 3 Auxiliary and cutting tools. Pretreatment section33 Turner 4 grade 27000.0015% 16100.00 Shop No. 3 Auxiliary and cutting tools. Pretreatment section33 Turner 6 grade17000.0015% 8050.00Shop No. 3 Auxiliary and cutting tools. Pre-processing section33Milling machine17000.0015% 8050.00Shop No. 3 Auxiliary and cutting tools. Pretreatment section33Milling machine 5th grade17000.0015% 8050.00Shop No. 3 Auxiliary and cutting tools. Section for finishing and assembly.34 Section foreman110000.0015% 11500.00Shop No. 3 Auxiliary and cutting tools. Section for finishing and assembly. 34 Adjuster of machines with PU (grinding) 17000.0015% 8050.00 Shop No. 3 Auxiliary and cutting tools. Section for finishing and assembly.34 Operator of machines with PU (laser installation) 17000.0015% 8050.00 Shop No. 3 Auxiliary and cutting tools. Section for finishing and assembly.34 Operator of machines with PU (grinding) 17000.0015% 8050.00 Shop No. 3 Auxiliary and cutting tools. Section for finishing and assembly.34Mechanical assembly mechanic27000.0015% 16100.00Shop No. 3 Auxiliary and cutting tools. Section for finishing and assembly.34Mechanical assembly mechanic, 4th grade 17000.0015% 8050.00Shop No. 3 Auxiliary and cutting tools. Section for finishing and assembly.34Mechanical assembly mechanic, grade 517000.0015% 8050.00Shop No. 3 Auxiliary and cutting tools. Section for finishing and assembly.34Mechanical assembly mechanic, grade 617000.0015% 8050.00Shop No. 3 Auxiliary and cutting tools. Area for finishing and assembly. 34 Turner-boring machine 17000,0015% 8050,00 Shop No. 3 Auxiliary and cutting tools. Area for finishing and assembly.34 Grinder 57000,0015% 40250,00 Shop No. 3 Auxiliary and cutting tools. Area for finishing and assembly.34 Grinder (profile grinding) 27000.0015% 16100.00 Shop No. 3 Auxiliary and cutting tools. Section for finishing and assembly.34 Grinder, 4th grade 17000.0015% 8050.00 Shop No. 3 Auxiliary and cutting tools. Area for finishing and assembly. 34 Grinder, grade 5 27,000.00 15% 16,100.00

Saint Petersburg State Polytechnic University

Department of Economics and Management in Mechanical Engineering

Course work

By discipline: Financial and economic activities of the enterprise

On the topic: "Analysis of financial economic activity enterprises on the example of LLC "LandL" "

Completed by: Mazalevsky V.A., gr. 2071/43

Received by: Asaturova Yu.M.

Saint Petersburg

1 Characteristics of the activities of the enterprise LLC "LandL" 4

2 Analysis of the volume and structure of sales of LLC "LandL" 8

3 Cost analysis 9

3.1 Analysis of transport costs 10

3.2 Analysis of the staffing table 10

4 Labor productivity analysis 12

The analysis of labor productivity is based on the analysis of changes in sales revenue and headcount. Produce 1st slave. = Revenue / Number of workers. 12

In this section, we must trace the connection between the growth of wages and the growth of labor productivity, otherwise we will get either a staff turnover or a drop in productivity. Both are bad. 12

Analysis of labor productivity and labor costs are closely related, since the determining factor in assessing the efficiency of spending on wages is the ratio of the growth rate of the average salary and the dynamics of production. 12

Economically feasible is the ratio when the index (growth) of the wage fund grows faster than the headcount index, but slower than the volume of sales. With such a ratio, the growth in sales is always accompanied by an increase in output per worker with a simultaneous increase in salary. 12

Table 3-12

5 Factor analysis 13

6 Analysis financial results activities of LLC "LandL" 14

7 Generalized analysis of the financial condition of the enterprise LLC "LandL" (express analysis) 15

7.1 Analysis of the property status of the enterprise 15

7.2 Analysis of balance sheet liquidity 17

7.3 Solvency Analysis 19

7.4 Financial Soundness Analysis 20

7.5 Business Analysis 20

7.6 Cost-benefit analysis 22

1 Characteristics of the activities of the enterprise LLC "LandL"

The LLC "LandL" company was founded by a group of individuals in 1995. Initially, the main activities were the production of various cabinet furniture and the sale of accessories.

At the moment LLC "LandL" is a part of the holding, which also includes a manufacturing enterprise and a network of salons selling furniture.

The main activities of the holding are:

serial production;

manufacture of furniture for corporate clients;

production of exclusive products to order;

sale of components;

installation and repair work;

provision of transport and forwarding services;

organization and holding of exhibitions;

design and project services;

training.

Retail sale of serial, office and designer cabinet furniture is carried out through a network of its own furniture showrooms and distribution furniture shopping centers.

Serial products, along with exclusive ones, are exhibited in the pavilions of the best furniture centers in the city. Currently, the concern has more than 15 showrooms in St. Petersburg and representative offices in Novosibirsk and Omsk.

The salons are located on Ligovsky Prospekt, Italyanskaya Street, Kamennoostrovsky, Moskovsky Prospekt, st. Utochkin, Grazhdansky prospect and others, in January 2004 a salon was opened in the furniture center "Akvilon" (Novolitovskaya st., 15), in May 2004 a new salon was opened in the furniture center "Great" (Grazhdansky prospect, 41) ...

The company employs over 150 highly qualified specialists throughout Russia. It includes: architects, designers, constructors, procurement specialists and many others.

The products are manufactured at our own factory in St. Petersburg. This allows for significant savings in time and money for the customer, as well as continuous quality control at all stages. The quality of the materials used is confirmed by the requirements of hygiene and safety. All materials for environmental performance are allowed in the manufacture of furniture for use in residential premises.

The production of serial products is carried out on the same professional equipment, using the same modern technologies and the same highly qualified personnel as the production of exclusive products. This allows us to guarantee the trouble-free operation of all serial products for at least five years, and the actual service life is much longer, up to ten to fifteen years. This is achieved through the use of imported components of the highest quality from world famous manufacturers.

The production base is equipped with modern German equipment, which guarantees the quality of products at the level of world standards.

The richness of the color range of materials used, laminated chipboard, PVC, profiles, mirrors, glass is only slightly inferior to that used for the production of expensive, exclusive models.

Serial production is a range of economy class products with fixed dimensions that correspond to standard layouts of city apartments. .

A distinctive feature of the serial production is the ratio between the proposed options for the dimensions of existing models, selected based on the most common layouts and content that can satisfy the desires of almost any discerning buyer.

Serial products are designed in such a way that when high quality and the functionality of the structure, the cost of the product remained relatively low. This is achieved, first of all, due to the non-waste use of materials and the involvement of a minimum number of workers in the process of manufacturing a product, since most operations are performed on semi-automatic machines. It should also be borne in mind that the cost of components purchased from suppliers in large quantities (for example, mirrors of a standard size) are much lower than the prices for single purchases required for the manufacture of an individual project.

Serial products have their advantages in that they are cheaper, there is more choice of models, besides, it is easy to imagine how the model you like will look like in the room, since it can always be seen as a sample displayed in trading floor.

Each collection of serial furniture presents about 25 furniture models:

sliding wardrobes;

sliding wardrobes with three doors;

sliding wardrobes with four doors;

bookcases;

hallways;

corner cabinets;

Also, buyers are offered exclusive furniture according to individual requests (premium class). Such furniture is designed taking into account the individual characteristics of the customer's living space and the functionality of the future product.

For example, a room has a special layout or the existing finished furniture is not satisfied due to color, size, appearance, etc. There are situations when during construction or renovation, a space is specially allocated for further building of furniture of an individual project, or the Customer has his own vision of design rooms, the concept of the whole room or the whole house. Often the customer wants his own individual and unique style to be created.

The overall dimensions of the cabinets can be absolutely different, since they are designed according to the individual dimensions of a particular client's room, based on its height, width, and depth. It can be both cabinet and built-in furniture.

The basis of production is the sliding door systems of the Canadian company Komandor, a wide range of colors of high-quality guides are presented - Indeco, Raumplus aluminum profile, allows you to erect durable structures up to 5 m high. Manufacturers of all these systems are world-class setters in the field of wardrobes production.

Each collection of exclusive furniture includes:

dressing rooms;

hallways;

living rooms;

• teenage.

New collections of both serial and designer furniture are constantly being produced. Discounts are offered for the first buyers of new collections.

In the “off-season”, various sales promotion services are installed - for example, from July 1 to September 1, when ordering serial furniture, delivery is free, when ordering designer furniture, the client receives an 8% discount during this period.

The Stok Center was opened after reconstruction. The Stok-center sells models of serial and designer furniture from the collections of previous seasons with discounts. Discounts range from 5 to 50% depending on the model. The salon is located at Vasilievsky Island, Smolenka River Embankment, 19.

Sale of furniture on credit. A loan for the purchase of furniture is provided by a bank; the loan is issued when ordering furniture. The client makes an initial payment of 20-30% of the purchase price. For the sale of furniture on credit, an agreement has been concluded with the Russian Standard Bank.

LLC LandL is a commercial organization. It operates on the basis of self-financing and self-sufficiency, is a legal entity, owns separate property, acquires civil rights and bears civil obligations necessary to carry out its activities; The company is liable for its obligations with all property belonging to it, which, according to the current legislation, can be levied. Society has its own balance sheet.

To carry out its activities, the enterprise leases an area under the lease agreement No. 77 dated December 20, 2000 for a period of ten years with the right to prolong the agreement. The landlord charges rent for the operation from LandL LLC. The subject of the lease is 235 square meters of space at 73 Ligovsky pr.

The members of the company are three individuals who are also its founders. The way to make a contribution to the authorized capital of a company is to contribute property.

LLC "LandL" works in the following main areas:

wholesales of serial cabinet furniture;

sales of exclusive cabinet furniture;

wholesale of furniture for corporate clients (offices, hotels).

The main consumers of LandL LLC are corporate customers. This is due to the fact that for private customers - retail buyers, the sale of products through a network of salons is intended.

Among the consumers of LLC "LandL" there are both urban and regional buyers. These are offices, hotels, large regional furniture stores. Among the corporate clients are the Stepan Razin company, the Chaika hotel, the TV and radio company TRK Petersburg, the Medi clinic of cosmetic medicine and many others.

Installation and delivery of products around the city is about 8-10% of the order value. Delivery of products across Russia is carried out by rail and road. As a rule, delivery is carried out by third-party transport organizations.

The leased area is divided into a warehouse area, office space for staff, a cash register and a sales area. In the trading floor, there are commercial samples, samples of materials for decoration.

Customers are offered a special catalog, which reflects almost all the most successful models produced by LandL.

The sale involves self-familiarization of buyers with the samples presented in the trading floor. After inspecting the products, the manager advises buyers on the design method, filling, functional purpose of the intended product, etc.

The specificity of the activity - the sale of furniture - assumes a fairly large area of ​​the trade and exhibition hall, in which, in addition to furniture models, all possible options for construction materials, filling, sizes and design are offered to the attention of the buyer.

In addition, given the large share of sales in the regions, telephone sales, dispatch of samples of furniture and catalogs in electronic form, and the use of facsimile messages are an important way of sales.

LLC "LandL" takes part in specialized exhibitions of both international and Russian level.

The general director manages the current activities of the company. The accounting department is repaired directly to the CEO, to which the finance department is accountable.

Also, the general director is subordinate to the procurement department, whose functions include the timely supply of materials and products; sales department of exclusive products, to which the design department is subordinate; sales department of serial products, which is subordinate to the logistics department, which is responsible for the development of transportation methods, search and selection of vehicles, calculation of the cost of transportation; the advertising and marketing department, engaged in the development of the company's advertising policy, drawing up an advertising budget, researching competitors, is responsible for participation in exhibitions; quality control and warranty service department.

2 Analysis of the volume and structure of sales of LLC "LandL"

Revenue is analyzed by type of activity.

The main task: to find out which type of activity brings more profit, to identify promising articles, as well as those that have begun to bring less profit.

It is also necessary to analyze the reasons for the increase or decrease in the volume of revenue (find out if this is due to the situation in the market or to our internal changes and reorganization).

The analysis of the volume of sales and the structure of the volume of sales is carried out on the basis of data from the accounting and statistical reporting, as well as data from internal analytical accounting.

Table 1 shows the volume and structure of LandL LLC sales for two years.

Table 1.

Analysis of the volume and structure of sales of LLC "LandL"

(thousand rubles)

	Indicator name	Volume of sales				The change		Growth rate
			level, %		level, %
	Exclusive furniture				39			128,6% +
	Serial production
	Serial residential furniture							84,6% -
	Serial office furniture							161,6% ++

Conclusions on the table:

The table shows that the total revenue increased by 2,698.84 thousand rubles, and the growth rate was 116.3%, which is very good.

When comparing exclusive and serial furniture, we see that serial furniture has the largest share (65% → 61%). However, as in the structure, a decrease of 4% is noticeable, and its growth rate is lower than that of exclusive furniture.

Residential furniture (44% → 32%) accounts for the largest share of serial furniture. However, there is a clear decrease in revenue for this type of activity. Firstly, the share decreased by 12%, and secondly, the growth rate is less than 100%

The most promising item is serial office furniture, as it has the highest growth rate (161.6%) and the largest increase in its share.

It would be nice to understand what caused these changes, to compare with the situation on the market. And also analyze internal changes, compare with the staffing table.

3 Cost analysis

Cost analysis is performed in order to identify the most problematic cost items and try to give some recommendations on how to minimize them. Problematic articles are selected according to the criterion of the highest specific weight and the highest growth rate. It is advisable to consider these two parameters together. In the course of the research, 1-3 articles are selected and optimized.

In this example, let's analyze management costs.

table 2

Cost analysis of LLC "LandL"

(thousand roubles.)

	Cost type	Volume of sales				The change		Growth rate
			level, %		level, %
	Fare							181,1%
	Labor costs		46,4		38,8
	Accruals for salary
	Other expenses
								111,07% +
	Turnover							116,3% +
	Cost to turnover level						1

Cost analysis is carried out in conjunction with the analysis of changes in the volume of trade. This is done in order to compare the growth rate of costs with the growth rate of turnover. If the growth in costs is accompanied by an increase in turnover, and especially if the growth rate of turnover outstrips the growth rate of costs, then the situation is ideal.

Conclusions from the table:

Cost analysis showed that the total cost level increased by 500 thousand rubles, and the growth rate was 111%.

However, when comparing the growth rate of costs with the growth rate of turnover, we see that the growth rate of turnover (116%) exceeds the growth rate of costs (111%). This is a positive trend.

Having analyzed in more detail the level of costs to turnover, we see a decrease of 1%, which is good.

A more detailed analysis of the costs showed that the item of expenditures on labor remuneration has the largest specific weight. We see a slight decrease in costs for this item by 7%, the growth rate has decreased (93%). This is most likely due to a change in the staffing table.

The highest growth rate is observed in the item transportation costs. The share is quite large (20%), so it makes sense to study this article in more detail, to find out what caused such changes.

Other expenses (utility bills, travel expenses, advertising, etc.) have a growth rate of 158%, but their share is not too large.

Rental of premises is also growing (115%), but this does not depend on us. It is not worth worrying too much and changing the premises yet.

In this way, we concluded that it is necessary to dwell in more detail on the analysis of two items - transport costs (the highest growth rate) and labor costs (the largest share).

3.1 Analysis of transport costs

The amount of transportation costs depends on who is the lessor of the vehicles - the owner or the intermediary.

Table 2.1

Analysis of transportation costs

(thousand roubles.)

Indicator					the change		Growth rate(%)
Rent directly from transport. org-tion
Rent through an intermediary							331 !

Conclusions from the table:

The analysis of vehicles showed that the funds spent on the rental of vehicles are spent irrationally.

For certain reasons, preference for rent in 2003 is given not to direct access to a transport organization, but to an intermediary (growth rate - 331%, change in structure - 21%). And this increases the amount of transportation costs, because rent through an intermediary is more expensive.

3.2 Analysis of the staffing table

Here is an extract from the staffing table, which characterizes changes in the composition of employees for the analyzed period, since these changes may have an impact on financial and business activities.

Table 2.2

Subdivision	Position				Monthly wage fund
Sales department of exclusive furniture	manager
Serial Furniture Sales Department	manager
Logistics Department
Total (for all departments)

An analysis of the staffing table showed:

1 person left from the serial furniture, and 1 person arrived in the exclusive one (perhaps he just moved from one department to another). Most likely, this influenced the fact that the growth rate for exclusive furniture increased, and for serial - decreased. Perhaps such a need to transfer an employee from the serial furniture department to the exclusive department is related to the situation on the market.

In the logistics department 1 person quit. This led to an increase in rent through an intermediary.

The salary of the logistician for the year - 156,000 rubles, deductions (26%) - 40,000 rubles. The total salary fund of the logistician is 196,000.

And the loss on rent through an intermediary is 342,280 rubles.

The savings will amount to approximately RUB 146,000.

4 Analysis of labor productivity

The analysis of labor productivity is based on the analysis of changes in sales revenue and headcount. Produce 1st slave. = Revenue / Number of workers.

In this section, we must trace the connection between the growth of wages and the growth of labor productivity, otherwise we will get either a staff turnover or a drop in productivity. Both are bad.

Analysis of labor productivity and labor costs are closely related, since the determining factor in assessing the efficiency of spending on wages is the ratio of the growth rate of the average salary and the dynamics of production.

Economically feasible is the ratio when the index (growth) of the wage fund grows faster than the headcount index, but slower than the volume of sales. With such a ratio, the growth in sales is always accompanied by an increase in output per worker with a simultaneous increase in salary.

Table 3

Analysis of the effectiveness of the use of labor resources

Indicator				The change	Growth rate
Volume of sales
Salary fund in% to turnover
Number of employees
Average salary per employee
Labor productivity					125,9

Conclusions from the table:

We see an increase in labor productivity (125.3%), and salary practically does not change. The economist must monitor the ratio of salary and productivity and signal the director to increase the salary. Otherwise two options are possible: 1) Staff turnover; 2) The fall in labor productivity. But this process always lags behind. Therefore, we count advance coefficient.

K oper = growth rate of labor productivity / growth rate avg. salary of the 1st slave.

K operas = 125.3 / 99.9 = 1.25

The calculation of this coefficient showed that the growth rate of labor productivity outstrips the growth rate of wages by 1.25 times.

In our example, the volume of sales grows, productivity grows even more, and salary practically does not change. (The ideal balance of these factors is described at the beginning of the section). Partially, this factor can explain a certain turnover of personnel in the enterprise, as well as a decrease in labor productivity.

After analyzing the efficiency of the use of labor resources, it is necessary to analyze the impact of changes in sales volume and headcount on production. This is determined using factor analysis.

5 Factor analysis

V realiz. = Number * Production

Let's determine the impact of changes in the number and productivity of labor on the volume of sales.

Methods for the magnitude of the influence of individual factors on the growth of performance indicators is one of the elements of the methodology for the analysis of economic activity.

For this, the following methods are used:

Chain substitution method

Method of absolute differences

Relative difference method

Integral method

Proportional division method

Logarithm method, etc.

Not all methods are applicable in all models, but the results should in principle be the same.

The most versatile is the chain substitution method. It is used in all types of certain factor models: additive, multiplicative, multiple, and mixed.

This method allows you to determine the influence of individual factors on the change in the value of the effective indicator by gradually replacing the base level of each factor indicator in the volume of the effective indicator to its actual level in the reporting period.

For this purpose, a number of conditional values ​​of the effective indicator are determined, which take into account the change in one, then two, three and subsequent factors, assuming that the rest do not change.

Comparison of the value of the effective indicator before and after the change in the level of one factor or another makes it possible to exclude the influence of all factors, except for one, and to determine the impact of the latter on the increase in the effective indicator.

In our example, the volume of sales increased by 2,698.84 thousand rubles.

1. Vр. 0 = H 0 * Fri 0 = 14 * 1180.5 = 16527

2. Vр. CON = H 1 * Fri 0 = 13 * 1180.5 = 15347

∆ Vp. "NUMBER" = 15347 - 16527 = -1180

Vр. 1 = H 1 * Fri 1 = 13 * 1478.9 = 19226

∆ Vp. "Fri" = 19226-15347 = 3879

Examination:

∆ Vp. "NUMBER" + ∆ Vр. "Fri" = 3879 - 1180 = 2699 (= change in sales volume) = 100%

Due to the headcount, the volume of sales decreased by 1,180 thousand rubles. = -44%

Due to productivity, the volume of sales increased by 3879 thousand rubles. = 144%

Conclusion:

In our case, we see that the growth in the volume of sales is directly related to the growth of labor productivity, i.e. with an intense factor, this is a big plus. Despite the fact that the number has even decreased.

6 Analysis of financial results of LLC "LandL"

The goal is to track how the profit is derived from the proceeds. It is also necessary to assess the profit from sales, because it characterizes the efficiency of the main activity, as well as the net profit, since it characterizes the final result. It is necessary to determine: 1) what indicators influenced the increase / decrease in net profit and profit from sales; 2) why the net profit is less or more than the profit from the sale.

Table 4

Indicator					The change		Growth rate
Volume of sales
Cost price
Gross profit
Administrative expenses
Profit from sales					1133,88		202 +
Operating income
Operating expenses
Balance sheet profit
Income taxes
Net profit

Conclusions from the table:

Analyzing sales profit:

Profit from sales increased by 1,133.88 thousand rubles. The growth rate was 202% (i.e. profit almost doubled). Let us find out what is the reason for the growth in profit from sales. All indicators affecting it (sales volume, prime cost and management costs) are increasing, but sales volume (growth rate-116%) grows to a greater extent than costs (growth rate-111%).

2. We analyze the net profit:

The net profit is increasing (by 605.47 thousand rubles, and the growth rate is 177%), but to a lesser extent, the profit from sales. Also, the absolute values ​​of net profit by years (768.79 thousand rubles in 2002 and 1392.26 thousand rubles in 2003) are less than the profit from sales. First of all, this decrease in net profit in comparison with profit from sales is associated with an increase in operating expenses (growth rate - 230% !!!). And, accordingly, with income tax.

7 Generalized analysis of the financial condition of the enterprise LLC "LandL" (express analysis)

7.1 Analysis of the property status of the enterprise

Assessment of the property status of an enterprise is based on the study and analysis of the structure of enterprise funds and the sources of their formation, as well as their changes at the end of the year compared to the beginning. The source of information is form No. 1.

We analyze separately the liability and separately the asset.

Table 5

Unit rev. - thousand roubles.

		At the beginning of 2002		At the end of 2002		At the end of 2003		Change (KG2002 - NG2002)		Change (KG2003 - KG2002)
	Equity
	Authorized capital
	Profit + funds
	Borrowed capital
	Long term borrowed capital
	Short-term debt capital		95,4
	Accounts payable

Liabilities Conclusions:

1. The balance sheet total increased by 297.466 thousand rubles. by the end of 2002 and by 758.116 thousand rubles. by the end of 2003. This is a positive trend.

2. Sources of funds of the enterprise are formed mainly at the expense of borrowed capital, moreover, short-term borrowed capital (95% at the beginning of 2002, 85% at the end of 2002, 79% at the end). This is very bad. And although we see that the share of short-term debt is decreasing, by the end of 2003 short-term debt increased by 430 thousand rubles.

3. The entire borrowed capital of the enterprise is formed at the expense of short-term debt, which will negatively affect the solvency.

4. Equity capital increased by 310 thousand rubles. by the end of 2002 and by 326 thousand rubles. Its share in the structure increased by 10% by the end of 2002 and by another 6% by the end of 2003. This is some positive trend, but not sufficient. The increase in equity capital is associated with the replenishment own funds at the expense of profits.

5. Let's evaluate the financial stability:

The financial stability of the enterprise is characterized by the indicators of the proportion in the total balance sheet.

FU = Sk / B * 100%, where FU- financial stability, Ck - equity, B - balance.

At the beginning of 2002, financial stability was 5%, at the end of 2002 it was. 15% and at the end of 2003 21%. Some positive trend of increasing financial stability is obvious, but all these indicators are much lower than the norm (less than 50%).

Since the financial stability is much less than the norm, there is no possibility of additional attraction of long-term debt capital, which the company does not have.

Table 6

	At the beginning of 2002		At the end of 2002		At the end of 2003		Change (KG2002-NG2002)		Change (KG2003-KG2002)
1.Basic. Wed-wah
2.Working facilities
2.2 Debit. In debt
2.4 Money

Conclusions on the asset:

1. A large share in the funds of the enterprise is occupied by circulating assets (99.4% at the beginning of 2002, 97.4% at the end of 2002 and 98.2% at the end of 2003). Working capital increased by 240 thousand rubles. by the end of 2002 and by 765 thousand rubles. by the end of 2003.

2. Fixed assets of the enterprise by the end of 2002 increased by 56 thousand rubles, and by the end of 2003 decreased by 6 thousand rubles. In general, for the entire period under review, the number of fixed assets is growing.

3. Basically, the growth of working capital is associated with the replenishment of accounts receivable (at the end of 2002 by 121.9 thousand rubles and at the end of 2003 by 942.5 thousand rubles), which may negatively affect liquidity.

4. In addition, there is a significant decrease in Money enterprises, which also negatively affects liquidity and solvency.

Let's estimate solvency enterprises:

Preliminary assessment of the company's solvency.

P NG 2002 = 1.04

P KG 2002 = 1.15

P KG 2003 = 1.25

The company's solvency is currently insufficient. However, there is a tendency to increase the solvency

The enterprise should reduce short-term borrowed funds and try to attract long-term ones, increase the share of equity capital in the sources of working capital formation.

Let's calculate the SOC:

SOC = SC-base. Wed-va., where SOK - own working capital, SK - equity.

SOKng2002 = 114.78-14.5 = 100.28

SOKkg2002 = 425.49-71.43 = 354.06

SOKkg2003 = 725.47-64.55 = 687.92

SOKizm2002 = 354.06-100.28 = 253.78

SOKizm2003 = 687.92-354.06 = 333.86

From the analysis of the RNS it can be seen that it increased by 253.8 thousand rubles. by the end of 2002 and by 333.9 thousand rubles. by the end of 2003, however, this was not enough to maintain the normal solvency of the enterprise.

1. Balance sheet liquidity analysis

The task of analyzing balance sheet liquidity arises in connection with the need to assess the company's solvency, i.e. in its way, fully and on time to pay for their obligations.

The liquidity of the balance sheet is defined as the degree of coverage of the organization's liabilities by its assets, the period of conversion of which into cash corresponds to the maturity of the liabilities.

Analysis of balance sheet liquidity consists in comparing funds for an asset, grouped by their degree of liquidity and arranged in decreasing order of liquidity, with liabilities for liabilities, grouped by maturity and arranged in ascending order of their maturity.

Table 7

Balance sheet liquidity analysis

	At the beginning of 2002		At the end of 2003		At the beginning of 2002	At the end of 2002	At the end of 2003
Balance

Payment surplus or deficiency

A1 - the most liquid assets (all cash and KFV)

A2 - quick-selling assets (accounts receivable, payments for which are expected within 12 months)

A3 - slow-moving assets (goods and materials, accounts receivable, expected for more than 12 months)

A4-hard-to-sell assets (fixed assets)

P1- most urgent liabilities (accounts payable)

P2-short-term liabilities (short-term borrowed funds)

P3-long-term liabilities (long-term borrowed funds, deferred income, reserves for future expenses)

P4-permanent or stable liabilities (equity, reserves)

The balance is considered absolutely liquid if:

V our case: A1<П1; А2>P2; A3> P3; A4<П4.

Conclusions:

The liquidity of the balance sheet is not met for the first group, and this tells us about poor solvency at the present time. The biggest deficiency in payment is RUB 2706097. (at the end of 2003). It follows from this that the company is unable to pay off its most urgent obligations by implementing the most liquid assets... This is a negative indicator when assessing balance sheet liquidity.

However, we see a certain margin of growing solvency in the second and third articles, but this money will come to us within a year and even more.

The fourth inequality is fulfilled and says that the enterprise has a SOC and it is growing.

Comparison of liquid funds and liabilities allows you to calculate the following indicators:

Current liquidity, which indicates solvency or insolvency

L tech = (A1 + A2) - (P1 + P2)

Prospective liquidity - a forecast of solvency based on future receipts and payments.

L lane = A3-P3

TL NG 2002 = -185144

TL KG 2002 = -78218

Δ TL KG 2002 - NG 2002 = 106926

TL KG 2003 = 264430

Δ TL KG 2002 - KG 2003 = 342648

PL NG 2002 = 285423

PL KG 2002 = 432282

PL 2003 = 423497

Δ PL KG 2002-NG 2002 = 146859

Δ PL KG 2002-KG 2003 = -8785

We see that the current liquidity by the end of 2002 increased by 106,926 rubles. BUT, as it was at the beginning of the year below the norm, it remained by the end. But by the end of 2003, the current liquidity increased by 342,648 rubles. and became above the norm (i.e., a payment surplus was formed).

As for prospective liquidity, everything is fine here. By the end of 2002, it had increased by 146,859 rubles. And although prospective liquidity by the end of 2003 decreased by 8,785 rubles, this is not so bad, since both by the beginning of 2003 and by the end we have a payment surplus. But all the same, we will have this money only in a year.

In principle, a good tendency is noticeable, which means that not everything is so bad with solvency.

7.3 Analysis of solvency

Opportunities for obtaining loans and investments, as well as partnerships with other organizations, increase the company's solvency.

Solvency - the ability to pay off all short-term debts, pay with working capital. Therefore, when analyzing solvency, the amount of short-term funds and short-term debt are compared with each other.

There are 3 coefficients that characterize the ability to pay. The considered ratios differ in the level of liquidity.

Absolute liquidity ratio- is calculated as the ratio of the most liquid part of the asset (money and KFV) to the amount of debt. This indicator gives an answer to the question of what part of short-term debt the company can repay on the day of the balance sheet.

Intermediate coverage ratio- inventories of goods and materials are excluded from the composition of working capital, tk. they are necessary to maintain the continuity of production. This coefficient shows the payment capabilities of the enterprise for a period close to the considered moment, subject to the timely repayment of debts by debtors.

KPP = (Money + KFV + Debit) / Kz

Overall coverage ratio- characterizes the general provision of the enterprise with circulating assets. It is calculated as the ratio of the total amount of funds to the amount of short-term debt. Shows the payment capabilities of the enterprise, which are assessed not only subject to timely settlements of debtors and favorable sales of products, but also the sale, if necessary, of material resources.

Kp =

The coverage ratio is most often used in assessing the solvency of an enterprise, because he assesses the solvency regardless of the structure of current assets and shows whether the company is able to pay off its short-term liabilities without creating difficulties for further work.

Table 8

Coefficient				∆con2002-early2002	∆ end 2003-end 2002
	0,92	0,96	1,09

Conclusions:

The only indicator that we have in the norm during each period of time is the coefficient of intermediate coverage, and it increases. The rest of the indicators are below normal. BUT, I would like to note that the coverage ratio has a good tendency, it is gradually increasing. As for the absolute liquidity ratio, its tendency is bad.

If the solvency is poor, then there is an indicator of the restoration of solvency (period - 6 months):

Tail pl-ty = (Kp kg - 6/12 * (Kp kg-Kp ng)) / 2> 1

Tail pl-ti2003 = 0.5975

Since the coefficient of recovery of solvency is less than 1, this means that the company will not be able to recover its solvency within 6 months.

In principle, this was to be expected, since 6 months. - not a sufficient period for the given enterprise in order to restore solvency.

7.4 Financial Soundness Analysis

Financial stability - the proportion of equity capital as a result of all funds.

In modern conditions, when the company develops both at its own expense and at the expense of borrowed funds, the financial independence of the company from external financial sources is of great importance.

Financial stability is very important when working with investors who invest large sums in an enterprise, as a rule, this is long-term borrowed capital.

Indicator				∆con2002-early2002	∆ end 2003-end 2002	Restrictions
1.1 Cavt = Sk / B
1.2 K zk = Zk / B
1.3 K s / f = Sk / Zk
1.4 Kz / s = Zk / Sk
2.1Kinv = Sk / Basic k-l						≥ 100% the higher the better
2.2 Ksos = SOK / rev. Wed-wah						Condition of pl-ty
2.3 Kman = SOK / Sk						Condition of pl-ty

Conclusions:

Almost all indicators of the table are below the norm. BUT there are positive trends.

The resulting table shows that the share of equity in assets is extremely small, although it increased in 2003. This means that in the reporting and previous periods, opportunities for attracting additional funds are small. The company is not stable at the moment, however, there are positive trends. The company uses its capital to finance its current activities, which is positive for the development of the company.

7.5 Business Analysis

The financial position of an enterprise is directly dependent on how quickly the funds invested in assets turn into real money. The duration of funds in circulation depends on a number of multidirectional facts of an external and internal nature.

The analysis of business activity is designed to assess the efficiency of the enterprise's use of its funds (both all funds and types). The task of the analysis is to identify ways to accelerate turnover.

Initial data for calculating business activity indicators

Indicators
1. Sales proceeds
2. Cost realized.
3. Average value of assets
4. Average st-t DOS. Wed-in
5. Wed amount debit. ass
6. Wed item of stocks (including VAT)
7. Wed st-th turn. Assets
8. Wed st-t SC
9. Wed article credit. debts

Analysis of the business activity of the enterprise

Indicator			The change
1. Asset turnover
2.Duration of one turnover in days
3. Fund productivity
4. The period of the turn-around of the main. Wed-in
5.Turnover of working capital
6. Period of turnover Wed-in
7. Inventory turnover
8. Average age of stock
9.Rotability of the debit. Debt
10. Debit turnover time. Debt
11. Loan turnover. Debt
12. Time of credit turnover. debts
13. Operating cycle
14. CK turnover
15. Time of turnover Ck

Conclusions:

The enterprise is doing well with all the indicators of business activity. The turnover rate is quite high, there are indicators that have decreased during the year (some slightly), namely: Asset turnover (by 0.19), capital productivity (by 101.6), Working capital turnover (by 0.1), Inventory turnover (by 361.7), Average age of stocks (by 0.5), Debit turnover. Debt by (0.71), Credit turnover time. debts (by 4), CK turnover (by 28.56). As we can see the asset turnover has decreased, this is not very good. This leads to a decrease in output by 1 ruble. invested funds and to the fact that for the same sales volume you will have to spend more invested funds. On the contrary, the turnover acceleration ratio has grown, which is also bad. You should pay attention to this. Further from the table it can be seen that the rate of return on assets is very large, but it tends to decrease, which means that soon the working capital will decrease. However, the circulation period of fixed assets is only 1 day, so this will not affect us too much in the near future. With regard to accounts receivable, it is recommended: to monitor the status of settlements with buyers on debts, to expand the circle of buyers in order to reduce losses from non-payment, control over the ratio of accounts receivable and payable.

7.6 Cost benefit analysis

The absolute value of profit reflects economic efficiency, and it reflects the profitability of the enterprise.

The general formula looks like this: P = P (Pch, Pb, Px / d, Pr, Pv) / (the base with which this profit is obtained) For express analysis, we take the net profit.

Psales this is a share of profit in every ruble earned. It is calculated by dividing PP by sales revenue.

P capital Shows the ability of the company's capital to generate profits and is calculated using the formula: PP / K

P fixed assets shows the efficiency of using fixed assets and other non-current assets of the enterprise. It is calculated as the ratio of net profit to the amount of fixed assets.

P working capital shows the efficiency of using working capital. It is calculated as the ratio of net profit to the amount of working capital.

P equity capital shows the return on investment to shareholders in terms of accounting profit. This is the quotient of dividing the net profit received for the period by the organization's equity capital.

Conclusions: As can be seen from the table, almost all indicators, except for the return on equity, tend to increase. This is good, the largest coefficient and the largest increase in the indicator of profitability of fixed assets, perhaps this is due to their small share in the total balance sheet. The return on equity decreased by 0.55, this was due to a sharp increase in equity and insufficient growth in net profit.

1. The company is engaged in the production of serial and exclusive furniture. The largest share belongs to serial furniture, however, exclusive furniture has higher growth rates.

The most promising is the production of serial office furniture, since among all the articles its growth rate is the highest.

2. The overall level of costs increased by 500.01 thousand rubles. However, when comparing the growth rate of costs with the growth rate of turnover, it can be seen that the growth rate of turnover (116%) exceeds the growth rate of costs (111%). Hence this is a positive trend. One of the problematic articles is transportation costs. Funds to pay for transportation costs are not spent rationally. Per Last year rents through intermediaries have tripled, leading to high spending. After analyzing the staffing table, we found out that it would be appropriate to hire another logistician, this will save us 145.72 thousand rubles.

3. We also found out that the labor productivity of workers exceeds the growth rate of wages by 25 percent. It may be necessary to raise wages in the near future. Otherwise, labor productivity may decline or turnover may begin.

4. Due to a decrease in the number of people, the volume of sales decreased, but revenue increased. This is due to the increase in labor productivity. This means that the growth was driven by an intense factor, which is very good.

5. Profit from sales doubled, this increase was influenced by an increase in sales and a decrease in cost. Net profit increased, but to a lesser extent. This is the reason for the operating expenses, which have doubled. In such a situation, you should pay attention to operating costs and find out what is the reason for this growth.

6.It can be seen from the liability that the balance sheet total is growing. This is a positive trend. The growth took place at the expense of equity capital, while the borrowed capital, on the contrary, decreased. It consists only of short-term debt. This is bad because this will make our financial stability very small and it will be difficult for us to attract long-term debt capital.

7. In the asset, there is an increase in fixed assets, due to accounts receivable. This may subsequently affect the liquidity of the enterprise. In addition, there is a decrease in the company's funds, which will have a bad effect on the weaving capacity.

8. Analysis of liquidity showed that the given enterprise does not fulfill the first inequality of the condition. Thus, the balance sheet of the enterprise cannot be called absolutely liquid. At the moment, the biggest deficiency in payment is RUB 2706097. It follows from this that the company is unable to pay off its most urgent obligations by selling the most liquid assets. The company has a small margin of solvency, but we will receive this money only within a year or even later.

9. Investigating the solvency of the enterprise, a bad trend was revealed in all indicators except for the coefficient of intermediate coverage. The company's solvency is currently insufficient. However, there is a tendency to increase the solvency. An enterprise should reduce short-term borrowed funds and try to attract long-term ones, increase the share of equity capital in the sources of formation of working capital.

10. After analyzing the financial stability of the enterprise, we can say that the assets are formed mainly at the expense of borrowed capital, which is a negative trend in the work of the company and reduces the company's ability to attract additional funds. The company is not stable at the moment, however, there are positive trends. The company uses its capital to finance its current activities, which is positive for the development of the company.

11. Asset turnover has decreased, which is not very good. This leads to a decrease in output by 1 ruble. invested funds and to the fact that for the same sales volume you will have to spend more invested funds. On the contrary, the turnover acceleration ratio has grown, which is also bad. You should pay attention to this. Further from the table it can be seen that the rate of return on assets is very large, but it tends to decrease, which means that soon the working capital will decrease. However, the circulation period of fixed assets is only 1 day, so this will not affect us too much in the near future. With regard to accounts receivable, it is recommended: to monitor the status of settlements with buyers on debts, to expand the circle of buyers in order to reduce losses from non-payment, control over the ratio of accounts receivable and payable.

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