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Products of the results of economic and financial activities. Financial results of economic activity of the enterprise (profit)

Profit and income are the main indicators of the financial results of the production and economic activities of the enterprise.

Income is the proceeds from the sale of products (works, services) minus material costs.

It represents the monetary form of the enterprise's net output, i.e. includes wages and profits.

Income characterizes the total amount of funds that comes to the enterprise for a certain period and, net of taxes, can be used for consumption and investment. Income is sometimes subject to taxation. In this case, after deducting tax, it is subdivided into consumption funds, investment and insurance. The consumption fund is used for remuneration of personnel and payments based on the results of work for a certain period, for a share in the authorized property (dividends), material assistance, etc.

The material costs include the costs included in the corresponding element of the production cost estimate, as well as the costs equated to them for: depreciation of fixed assets, deductions for social needs, as well as "other costs", i.e. all elements of the production cost estimate excluding labor costs.

Profit is the portion of revenue that remains after all production and marketing costs have been reimbursed.

In conditions market economy profit is one of the main sources of accumulation and replenishment of the revenue side of the state and local budgets; the main financial source development of the enterprise, its investment and innovation activities, as well as a source of satisfaction of the material interests of the members of the labor collective and the owner of the enterprise.

The amount of profit (income) is significantly influenced by both the volume of products and their assortment, quality, cost, improvement in pricing and other factors. In turn, the profit affects such indicators as profitability, solvency of the enterprise and others.

The total profit of the enterprise (gross profit) consists of three parts:

- profit from product sales- as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;

- profits for the sale of material values and other property(this is the difference between the selling price and the purchase and sale costs). The profit from the sale of fixed assets will represent the difference between the proceeds from the sale, the residual value and the costs of dismantling and selling;

- profits from non-operating transactions, i.e. operations not directly related to the main activity (income from securities, from equity participation in joint ventures; leasing property; excess of the amount of received fines over paid, etc.).

Gross income- the total amount of the enterprise's income from all types of activities in monetary, material or non-material forms. Distribution- reimbursement of material costs, wear and tear of the main production funds; taxes and other obligations. payments; salary and deductions for social needs; financing of other expenses; profit.

Profitability of resources and products

Unlike profit, which shows the absolute effect of activities, there is relative rate efficiency of the enterprise - profitability. In general terms, it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is from annuity (income). Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the received profit in relation to the expended production resources. The most commonly used indicators are product profitability and production profitability.

There are the following types of profitability:

1) profitability of production (profitability of production assets) - Rp, calculated by the formula:

where P- total (gross) profit for the year (or other period);

OFP- the average annual cost of fixed assets;

NOSE- the average annual balance of normalized working capital.

2) product profitability Rprod. characterizes the cost-effectiveness of its production and marketing:

where Etc- profit from the sale of products (works, services);

Wed- full cost of goods sold;

The financial result includes the result of all transactions grouped according to the respective categories of income and expenses for the reporting period.

In the analysis of financial results, profit is considered as an indicator of the efficiency of the enterprise's economic activity, the factors that determine the amount of profit, the procedure for generating profit, the relationship between profit and cash flow are investigated.

The main types of profit are as follows:

Gross profit is the difference between the proceeds from sales and the cost of goods sold for the same period. The size of the gross profit is used to characterize the efficiency of activities production units organizations;

Profit from sales of products - the difference between gross profit and expenses of the period for the main activity for the same period. Subtracting recurring expenses from gross profit helps to separate the entrepreneur's risk from the possible non-sale of products with the state. The amount of profit from sales is used to assess the effectiveness of the main activity;

Profit from financial and economic activities - the sum of profit from sales and the total result from financial transactions(interest receivable and payment, income from participation in other organizations, etc.). The value of this profit is used to assess the main and financial activities of the organization;

Profit before tax (balance sheet profit) is the sum of profit from financial and economic activities and profit (expense) from other operations. Balance sheet profit is an indicator economic efficiency all economic activities of the enterprise;

The net profit (loss) of the reporting period is the balance sheet profit minus the current income tax.

It is also important to divide the profit into accounting, economic and tax.

Accounting profit - profit from entrepreneurial activity, calculated according to accounting documents without taking into account the documented costs of the entrepreneur himself, including lost profits.

Economic profit is the difference between income and economic costs, including, along with general costs, alternative (imputed) costs; calculated as the difference between the accounting and normal profit of the entrepreneur.

Taxable profit is the profit with which it is necessary to pay income tax.

The discrepancy between accounting and economic profit is expressed in the fact that the first does not reflect the economic content of profit, and therefore, the real result of the organization's activities for the reporting period. The economic nature of the profit reveals what will be received in the future.

3 Indicators of efficiency of investment projects (profitability index of the project, payback period of investments);

To analyze the efficiency of investments, the following indicators of the efficiency of investment projects are used:

1) Net current (present) value of the project (NPV).

3) Payback period (T)

4) Internal Rate of Return (IRR)

The profitability index of the project is determined: I r = PV / I

Where PV is the present value

I-initial investment

The higher this indicator, the more profitable the project. But in essence, a profitability index above 1 means that the project's net present value, NPV, is positive.

If Ir> 0 the project should be accepted; Ir<0 отвергнуть; Ir=0 проект ни прибыльный, ни убыточный.

The profitability index is a relative indicator, therefore, it is very convenient when choosing one project from a number of alternative ones that have approximately the same net present value NPV or when completing an investment portfolio with the maximum total net present value NPV.

Payback period (T). This method is the simplest and most frequently used one. The payback period shows the time required for the receipt of income of deferred capital in the amount that allows you to reimburse the initial, unit, time costs.

This method has 2 disadvantages:

1 Does not take into account the movement of cash received after the payback period

2 The difference in the time of receipt of income to the payback period.

The payback method is used in enterprises with insufficient cash resources and weak credit opportunities.

4 Labor motivation;

Motivation is a combination of internal and external driving forces that induce a person to act, set the boundaries and forms of activity and give this activity an orientation focused on achieving certain goals.

The main goal of motivation is to stimulate the production behavior of the company's employees, directing it to the achievement of the strategic tasks facing it.

The effectiveness of motivation will depend on how the strategic goals of the organization are being realized due to the motivation of personnel. In turn, the motivation of workers will be determined by how fully the organization ensures the satisfaction of their basic needs. Consequently, the main importance of motivation is to combine the interests of the employee with the strategic objectives of the organization.

The effectiveness of motivation includes two basic concepts:

1.the economic efficiency of motivation;

2. social effectiveness of motivation;

The economic efficiency of motivation includes solving the problems facing the organization. It will depend on the correct and effective use of human resources. Motivation should orient employees to the actions that are required by the organization. Motivation can solve the following organizational tasks:

a) attracting personnel to the organization;

b) keeping employees in it;

c) stimulating the production behavior of workers (productivity, creativity, dedication to the organization, etc.)

d) reduction of cost indicators.

These and other economic indicators of the organization's performance will depend on effective motivation.

When creating an effective motivation system, a manager must take into account a number of factors that complicate this process:

1. non-obviousness of motives. The leader can only guess what motives are at work.

2. different degree of influence of the same motives on different people. The same motive will affect people's behavior in different ways.

3. there is no unambiguous connection between motivation and the final result, because many random factors interfere here, such as the employee's ability, his mood at the moment, understanding of the situation, the influence of third parties.

5 Composition and structure of fixed assets;

Depending on the nature of the participation of fixed assets in the production process, they are divided into production and non-production fixed assets. By appointment, the following groups of fixed assets are distinguished:

1. Buildings - architectural construction projects that provide working conditions for trade workers, storage, part-time work and preparation of goods for sale.

2. Constructions - engineering and construction objects necessary for the implementation of trade and technological processes (railways, overpasses, ramps).

3. Transfer devices, all devices with the help of which the transfer of energy, heat, etc. is carried out (electrical networks, gas sections, telephone networks, water supply networks).

4. Machinery and equipment (vending machines, weighing devices and cash registers, filling equipment), etc.

5. Tools - mechanized and non-mechanized hand tools (carts, stackers).

6. Production inventory and accessories (work tables, counters, containers for storing liquid and bulk goods).

7. Vehicles.

8. Household inventory - items of office and household furnishings (safes, office furniture).

9. Working and productive livestock for commercial enterprises

10. Perennial plantings own farm.

Increasing the level of utilization of fixed assets is of great importance for ATP for any purpose. It allows you to increase the volume of traffic and, accordingly, the income of the enterprise, provide savings in operating costs, increase profits and increase the competitiveness of the enterprise.

It is possible to increase the level of use of fixed production assets due to extensive (increase in the operating time of the rolling stock) and intensive (increase in the productivity of the rolling stock per unit of time) factors.

Fixed assets are valued at their original, replacement and residual values. The initial cost of fixed assets is the sum of the costs of construction or acquisition of fixed assets, including the delivery and installation of equipment at prices valid at the time of their commissioning. The replacement cost of fixed assets is the cost of their reproduction at a specific point in time in prices in effect at that point in time. The residual value of fixed assets is the amount of uncompensated value that has been preserved in fixed assets at this point after a certain period of their functioning.

6 Financial results economic activity of the enterprise (profitability);

The financial results of the enterprise are characterized by the indicators of the profit and the level of profitability. Therefore, the system of indicators of financial results includes not only absolute (profit), but also relative indicators (profitability) of the efficiency of use. The higher the level of profitability, the higher the economic efficiency.

Profitability is a relative indicator that has the property of comparability and can be used when comparing the activities of different enterprises. Profitability characterizes the degree of profitability, profitability, profitability.

Profitability indicators make it possible to assess what profit a company has from each ruble of funds invested in assets.

All entrepreneurial activity in the conditions of market relations is divided into three types:

· Operating (main);

· Investment (investments in shares, other securities, capital investments);

· Financial (receipt and payment of dividends, interest, etc.).

The profitability of products (works, services) is characterized by the following indicators:

· Profitability of realization (turnover, sales);

· Profitability of manufactured products).

The profitability of sales (turnover, sales) is determined by the ratio of the value of the annual balance sheet profit of the enterprise to the value of the annual proceeds from the sale of products excluding VAT and excise taxes, expressed as a percentage.

The profitability of certain types of products depends on:

· The level of sales prices;

· The level of production costs.

The analysis of the profitability of the release of certain types of products is carried out on the basis of data from planned and reported estimates. The level of profitability of certain types of products depends on the average selling prices and unit cost.

7 Indicators of efficiency of investment projects (net present value of the project);

The net present value of the project (NPV) is the most common indicator because characterizes the overall absolute result of investment activities.

where I is the amount of the initial investment.

PV is the present value of the investment

NPV shows the net income or net loss of investors as a result of putting money into a project versus keeping it in a bank.

If NPV> 0, then during its entire economic life, the investment project will reimburse the initial costs I and provide a profit. The project should be accepted.

If NPV = 0, then the project only pays for the initial costs, but does not bring profit.

When forecasting income by years, it is necessary to take into account all types of income associated with this project. If at the end of the project it is planned to receive funds in the form of the liquidation value of equipment or the release of part of the working capital, then they should be accounted for as income of the corresponding periods. If you invest money in a project not once, but in parts over several years, then the formula is used to calculate NPV:

8 The concept of price. Types of prices. State regulation of prices;

Federal legislation does not contain a single (universal) concept of price.

Price is a means of establishing a given ratio (of goods exchanged) within the framework of specific acts of exchange occurring between participants in civil circulation.

The price is expressed in the payment of a known amount of currency to the counterparty or in other counter-provision for the goods transferred (work performed, service rendered) by agreeing the parties to it (price) in the contract, based on the regulatory requirements of the current legislation.

Depending on the state influence, prices are divided into three types: free (market), regulated and established (fixed) by the state.

The market price of a product (work, service) is the price that has developed during the interaction of supply and demand on the market for goods (work, services) in comparable economic conditions.

Regulated prices are also formed as a result of the agreement reached between the parties to the contract. However, the latter cannot set the price above or below the limit indicated by the relevant competent state authority. The specified type of prices is widely used in such spheres of the economy as the fuel and energy complex, trunk transport, communications, production and provision of services of increased social importance, etc.

The prices set (fixed) by the state are an extreme version of direct price regulation, when the seller (performer) has no right to deviate from them in any direction. They (prices) are set by the state in a fixed amount.

Depending on the service sector of the national economy, all prices (free, regulated, set) are divided into wholesale, retail, prices for construction products, tariffs (price of services), foreign trade prices.

State regulation of prices is one of the forms of legalized state intervention in free market relations. State- legal regulation prices are carried out by establishing: fixed prices and tariffs; marginal prices and tariffs; marginal coefficients of price change; marginal level of profitability. It is necessary to especially point out the administrative and legal nature of state regulation of prices and pricing in the Russian Federation. In accordance with the Constitution of the Russian Federation, the Russian Federation is in charge of the basics of pricing policy.

In cases stipulated by law, prices (tariffs, rates, rates, etc.) are applied, established or regulated by authorized state bodies and (or) local self-government bodies.

federal Service on tariffs is the federal executive body authorized to carry out legal regulation in the field of state regulation of prices (tariffs) for goods (services).

Separate powers in the field of state regulation of prices (tariffs) are assigned to sectoral federal authorities executive power.

According to the Decree of the President of the Russian Federation "On measures to streamline state regulation of prices (tariffs)" to enterprises and organizations that violated the legislation on government regulation prices (tariffs), sanctions are applied in the form of collection of the entire amount of excessively received proceeds.

The Code of Administrative Offenses of the Russian Federation provides for liability for overstating or understating state-regulated prices for products, goods or services, ceiling prices.

9 Assessment of fixed assets;

In the practice of economic activity of enterprises, such a concept as the valuation of fixed assets is often used. The vast majority of companies acquire property in the course of their activities. Sometimes its service life is calculated in months, after which it is written off from the balance sheet, sometimes more than a year.

When such an assessment is necessary, this procedure is necessary in the following cases:

For tax purposes;

For privatization activities;

For redemption of individual objects of the property complex;

When registering a lease relationship;

When concluding a loan agreement with a pledge of property;

When forming a price for sale;

When assessing the authorized capital;

When property disputes arise.

Types of valuation In modern accounting and economic practice, the valuation of fixed assets can be carried out in several ways. Let us give a brief description of them.

1. Full or inventory - represents the cost of fixed assets at the time of their purchase. All shipping and installation costs are included.

3. Reconstruction appraisal determines the value of these funds taking into account their depreciation, but on the basis of market prices. Therefore, sometimes it can exceed the full cost.

4. The book value is reflected in the accounting documents of the enterprise, and taxes are calculated on its basis. It is calculated according to a mixed scheme, since some of the objects are accounted for at replacement cost, and some at full.

5. Market valuation the value of an enterprise's property is perhaps most clearly reflected in the price of fixed assets. Everything is taken into account here - the initial cost, depreciation, the market situation and even the existing financial position of the company. It is this indicator that appears in all agreements and contracts when making transactions.

Assessment of fixed assets is carried out in monetary terms and is a rather complicated procedure. To carry out it for the internal needs of the enterprise and current accounting, they usually manage with the help of their own specialists. They have in their hands all the tools for accurate and thorough calculations. It is enough to take into account the existing data and add new ones. Moreover, in the arsenal of accounting workers are now perfect software products, requiring only the timely input of certain information. The program will give the result itself.

10 Calculation of the manufacturer's selling price. Pricing method based on the analysis of production break-even and ensuring target profit;

In the economy of the enterprise, the initial principle of pricing is the reimbursement of costs for the production and sale of products, works, services and profit in an amount sufficient for the implementation of expanded reproduction, the payment of appropriate taxes to the state and municipal authorities, the formation of a consumption fund in an amount that provides a certain standard of living for the employees of the enterprise. ...

When developing, calculating and setting the selling price for its products, the company adheres to the following sequence of works:

● 1st stage - choosing a pricing strategy. It depends on what the company enters the market with and what goals it seeks to achieve with the help of this product.

● 2nd stage - determining the demand for products, as it determines the maximum price for the product. In a normal situation, demand and price are inversely proportional, i.e. the higher the price, the lower the demand and, accordingly, the lower the price, the higher the demand;

● 3rd stage - estimation of production costs. The production costs are analyzed, as they determine the minimum price for the goods. The company calculates the costs for different volumes sales and selects the best option;

● 4th stage - analysis of prices and quality of similar products of competitors. In a competitive environment, an enterprise, when selling its goods, seeks to find the so-called optimal price. The real price of a product is determined in the market based on a comparison of supply and demand. It is important that the optimal price calculated by the enterprise tends to the level of the real price;

● 5th stage - selection of the pricing method. The most common pricing methods are:

The method is based on the analysis of production break-even and ensuring the target profit. This method is based on production costs, but the price is set based on the desired amount of profit. The method is based on building a break-even chart.

The graph shows:

1 - fixed costs in the production of products P:

y1 = P S, (7.3)

where Р - the sum of items: expenses for preparation and development of production, general production expenses and general business expenses;

S is the planned annual volume of serviced vehicles.

2 - production costs, including fixed and variable components (full cost of production):

y2 = V N + P, (7.4)

where V - variable costs per unit of output; include the amount of items: material costs, labor costs of the main production workers, deductions for social needs

N is the volume of production.

3 - revenue from product sales:

y3 = Ts N, (7.5)

where C is the unit price (excluding VAT);

Point A is the break-even point, i.e. the volume of production (NA), at which the costs of its production will be equal to the proceeds from its sale:

y2 = y3; (7.6)

V · NA + P = C · NA;

NA = P / (C - V);

4 - profit zone P:

P = y3 - y2; (7.7)

P = Ts N - (V N + P);

5 - UX loss zone:

UB = y2 - y3

It is recommended to make several variants of charts corresponding to different levels of product prices, since much depends on the elasticity of demand, and to choose the most realistic one. The method itself does not determine the final price of the product, but it gives an idea of the amount of the product that must be sold at a particular price in order to obtain a particular amount of profit. The production break-even chart does not take into account the elasticity of demand;

11 Insurance premiums. Personal income tax;

Insurance premiums are a non-tax levy that all organizations must pay, and individual entrepreneurs in the RF.

Types of insurance premiums

With a tax amount of up to 463 thousand rubles. per year for each individual employee, insurance premiums make up only 30% of the wages fund.

Insurance premiums include:

Insurance contributions for compulsory pension insurance (OPS), paid in Pension Fund RF (22%);

Insurance contributions for compulsory social insurance for temporary disability and in connection with maternity, paid to the Social Insurance Fund of the Russian Federation (2.9%);

Insurance premiums for compulsory medical insurance (CHI) paid to the Federal Fund of Compulsory Medical Insurance of the Russian Federation (5.1%);

Personal income tax (PIT) is the main type of direct taxes. Calculated as a percentage of the total income of individuals, minus the documented expenses, in accordance with the current legislation.

The amount of income tax directly depends on the tax rate at which income received by an individual is levied. For most of the income you receive individuals, the tax rate is 13%. These incomes include: wages; income received on the basis of civil law contracts (tutors, private consultations, etc.); sale of property owned for less than 5 years (since 2016); renting out property; winning the lottery or receiving a gift from individuals (except for gifts from family members or close relatives) if their value is more than 4000 rubles. Dividends from equity participation in the activities of organizations (since 2015).

Income not subject to personal income tax Income tax is not subject to: income received from the sale of property owned for more than 5 years (since 2016); income received by way of inheritance; income received under a donation agreement from a family member or close relative.

12 Enterprise as the main link in the market management system. Classification of enterprises road transport;

In a market economy, the center economic activity moves to the main link of the entire economy - the enterprise. It is at this level that the products necessary for society are created, the necessary services are provided.

The most qualified personnel are concentrated at the enterprise, the issues of economical use of resources, the use of high-performance equipment, are being developed, business plans are being developed.

Currently, the status of the enterprise is regulated by the law of the Russian Federation "Civil Code of the Russian Federation" adopted by the State Duma on October 21, 1994.

The enterprise is characterized by:

1. Organizational unity. An enterprise is a team organized in a certain way with its own internal structure and management procedure.

2. A certain complex of means of production. An enterprise combines economic resources to produce economic benefits in order to maximize profits.

3. Separate property. The company has its own property, which it independently uses for certain purposes.

4. Property liability. The enterprise carries full responsibility with all their property for various obligations.

5. Acts in business on his own behalf.

Classification of road transport enterprises.

Depending on the purpose, road transport enterprises are divided into three types:

Motor transport (auto-operational);

Road transport enterprises(ATP) are the most common type of road transport enterprises and are used to transport goods and passengers.

Depending on the type of transportation, ATP is subdivided into:

Freight;

Passenger (bus and passenger);

Mixed (cargo and passenger);

Special (ambulance, public service, etc.)

ATP can also be:

Complex;

Specialized.

Complex ATPs carry out not only the transportation of passengers and goods, but also storage, maintenance and Maintenance rolling stock owned by the company itself.

Specialized ATPs carry out only the transportation of passengers and goods. These are small enterprises where the creation of their own repair base is irrational.

By departmental affiliation, ATP are divided into enterprises:

Common use;

Departmental.

Public enterprises are part of the system of the Ministry of Transport and carry out transport services only on commercial basis for legal entities and individuals.

Departmental ATPs are part of non-transport sectors (construction, industry, etc.) and serve enterprises and organizations only in the industry they are part of.

13 Indicators of the effectiveness of the use of fixed assets (generalized indicators);

The effectiveness of the use of fixed assets is characterized by generalizing and specific indicators.

Generalizing indicators express the result of using the entire set of fixed assets. These include:

Return on assets (FO)- the number of products sold from one ruble of the cost of fixed assets is determined by the formula

where V- proceeds from the sale of products, works, services (sales volume), rubles;

FROM WED.YEAR.- the average annual cost of fixed assets, determined by the formula

If fixed assets were introduced in the 1st half of the month, i.e. before the 15th, then they are taken into account in the cost of fixed assets this month.

2. Capital intensity (F E)- the inverse of the rate of return on assets, the cost of fixed assets attributable to each ruble of proceeds from the sale of products (works, services), is determined by the formula

3. The capital-labor ratio of the worker (worker) (FW)- the cost of fixed assets attributable to one worker (worker):

Average number of employees (workers), people

14 The financial condition of the enterprise and its analysis;

Information about the financial condition of the enterprise is necessary for all market participants:

First, the head of the enterprise to make correct decisions you need to know the financial condition of competitors, potential partners, customers;

Secondly, investors need financial information to assess the effectiveness of upcoming capital investments and the magnitude of financial risks;

Thirdly, financial information allows banks to determine the reliability and creditworthiness of the client.

Financial condition is determined by:

1) the degree of independence from external sources of funding for its activities;

2) the ability to pay off their financial obligations in the required time frame, i.e. solvency.

Solvency is determined by liquidity current assets, i.e. the time it takes to convert them into cash;

3) the possibility of providing a loan to customers, i.e. creditworthiness.

A stable financial condition is characterized by equality or exceeding of sources own funds over the amount of liabilities (borrowed funds).

1) balance sheet;

2) a profit and loss statement with attachments and explanatory note(cash flow statement, etc.);

3) auditor's report confirming the accuracy accounting statements(if it is subject to audit in accordance with federal laws).

Audit is an independent review of financial documents.

The information contained in these documents makes it possible to assess the past and current financial and economic activities of the enterprise, to understand the main trends in the change in indicators and to draw conclusions about the potential capabilities of the enterprise.

Economic activity of the enterprise- this is the production of products, the provision of services, the performance of work. Economic activity is aimed at making a profit in order to satisfy the economic and social interests of the owners and the labor collective of the enterprise. Economic activity includes the following stages:

research and development work;
production;
auxiliary production;
production and sales service, marketing;
sales and after-sales support.

Analysis of the economic activity of the enterprise

Made by the FinEkAnaliz program.

Analysis of the economic activity of the enterprise it is a scientific way of understanding economic phenomena and processes, based on dismemberment into their component parts and the study of the variety of connections and dependencies. This is an enterprise management function. Analysis precedes decisions and actions, justifies scientific production management, increases objectivity and efficiency.

The analysis of the economic activity of the enterprise consists of the following areas:

The financial analysis
- Analysis of solvency,% 20% 20% D0% B8% 20 financial stability,
Management analysis

Assessment of the place of the enterprise in the market for a given product,
Analysis of the use of the main factors of production: means of labor, objects of labor and labor resources,
Assessment of the results of production and sales of products,
Making decisions on the range and quality of products,
Development of a strategy for managing production costs,
Determination of pricing policy,

Indicators of economic activity of the enterprise

The analyst, according to the given criteria, selects indicators, forms a system from them, and makes an analysis. The complexity of the analysis requires the use of systems in operation, rather than individual indicators. The indicators of the economic activity of the enterprise are divided into:

1. Cost and natural, - depending on the underlying meters. Cost indicators are the most common type economic indicators... They generalize various economic phenomena. If an enterprise uses more than one type of raw materials and materials, then only cost indicators can provide information on the generalized amounts of receipts, expenditures, and the remainder of these objects of labor.

Natural indicators are primary, and cost ones are secondary, since the latter are calculated on the basis of the former. Economic phenomena such as production costs, distribution costs, profit (loss) and some other indicators are measured only in value terms.

2. Quantitative and qualitative, - depending on which side of the phenomena, operations, processes is measured. For measurable results, use quantitative indicators... The values of such indicators are expressed in the form of some real number that has physical or economic meaning. These include:

1. All financial indicators:

revenue,
net profit,
fixed and variable costs,
profitability,
turnover,
liquidity, etc.

2. Market indicators:

volume of sales,
market share,
customer base size / growth, etc.

3. Indicators characterizing the efficiency of business processes and activities for training and enterprise development:

labor productivity,
the production cycle,
lead time,
staff turnover,
the number of trained employees, etc.

Most of the characteristics and results of the organization, departments and employees cannot be strictly quantified. To evaluate them, use qualitative indicators... Quality indicators are measured using expert assessments, by observing the process and results of work. These include, for example, indicators such as:

the relative competitive position of the enterprise,
customer satisfaction index,
staff satisfaction index,
teamwork at work,
the level of labor and performance discipline,
quality and timeliness of submission of documents,
compliance with standards and regulations,
execution of orders of the head and many others.

Qualitative indicators, as a rule, are leading, since they affect the final results of the organization's work and "warn" about possible deviations in quantitative indicators.

3. Volumetric and specific- depending on the use of individual indicators or their ratios. So, for example, production volume, sales volume, production cost, profit are volumetric indicators... They characterize the volume of a given economic phenomenon. Volume indicators are primary, and specific indicators are secondary.

Specific indicators calculated on a volumetric basis. For example, the cost of production and its cost are volume indicators, and the ratio of the first indicator to the second, that is, the cost per ruble of marketable output is a specific indicator.

The results of the economic activity of the enterprise

Profit and income- the main indicators of the financial results of the production and economic activities of the enterprise.

Income is the proceeds from the sale of products (works, services) minus material costs. It represents the monetary form of the enterprise's net output, i.e. includes wages and profits.

Income characterizes the amount of funds that comes to the enterprise for the period, and after deducting taxes is used for consumption and investment. Income is sometimes subject to taxation. In this case, after deducting tax, it is subdivided into consumption funds, investment and insurance. The consumption fund is used for remuneration of personnel and payments based on the results of work for the period, for a share in the authorized property (dividends), material assistance, etc.

Profit- part of the proceeds remaining after the reimbursement of the costs of production and sales of products. In a market economy, profit is a source:

replenishment of the revenue side of the state and local budgets,
enterprise development, investment and innovation activities,
satisfying the material interests of the members of the labor collective and the owner of the enterprise.

The amount of profit and income is influenced by the volume of products, assortment, quality, cost, improvement in pricing and other factors. In turn, profit affects the profitability, solvency of the enterprise and others. The gross profit of an enterprise consists of three parts:

profit from the sale of products - as the difference between the proceeds from the sale of products (excluding VAT and excise duty) and its full cost;
profit on the sale of tangible assets and other property (this is the difference between the sale price and the cost of purchasing and selling). Profit from sale of fixed assets is the difference between proceeds from sale, residual value and costs of dismantling and selling;
profits from non-operating transactions, i.e. operations that are not directly related to the main activity (income from securities, from equity participation in joint ventures, renting out property, excess of the amount of received fines over paid, etc.).

Unlike profit, which shows the absolute effect of activities, profitability- a relative indicator of the efficiency of the enterprise. In general terms, it is calculated as the ratio of profit to costs and is expressed as a percentage. The term is derived from the word "rent" (income).

Profitability indicators are used for a comparative assessment of the performance of individual enterprises and industries that produce different volumes and types of products. These indicators characterize the received profit in relation to the expended production resources. Product profitability and production profitability are often used. There are the following types of profitability:

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Each production is opened to carry out specific tasks, usually - it is earning income, providing new jobs, improving any industry. In the course of the workflow, various events, activities, actions take place that are directly related to production. The sum of these events is called the economic activity of the enterprise.

Economic activity of the enterprise- This is the activity of creating goods, providing services, performing all kinds of work, which is aimed at generating income in order to meet the needs of the management and working personnel of the enterprise.

The economic activity of the enterprise consists of several stages:

scientifically grounded research and developments of designers;
production of products;
additional production;
maintenance of the enterprise;
marketing, sales of products and its subsequent service.

Economic processes that make up the economic activity of the enterprise:

The use of means of production - the main assets of the enterprise, technical equipment, depreciation, that is, those elements that are involved in the process of generating income.
Using items labor activity enterprises are raw materials, materials, the consumption of which should be minimal and standardized, then this can have a fruitful effect on the financial results of the enterprise.
Exploitation of labor resources - the availability of highly qualified specialists, an acceptable ratio of the exploitation of personnel working time and wages.
Manufacture and sale of goods - indicators of the level of product quality, time periods for its sale, volumes of product supplies to the market,.
Indicators of the cost of goods - when calculating it, you must take into account all the costs incurred in the manufacture and sale of products.
Indicators of profit and profitability - indicators of the results of the labor activity of the enterprise.
The financial position of the enterprise.
Other economic activities.

All of these processes refer to the concept of economic economic activity of the enterprise and constantly interact with each other, and therefore need a systematic analysis.

All economic activities of the enterprise are divided into two groups: processes associated with the production of products (production), and other processes (non-production).

Manufacturing processes aimed at the manufacture of goods. As a result, a change in the material type of raw material occurs and the price of the initial raw material increases by changing its type, combination or transformation. This value is referred to as the "form value". A variety of manufacturing processes can be called mining, analytical, product release and assembly processes.

Non-production processes- provision of various services. These processes can carry out actions that are different from the transformation of the material form of raw materials. Storage of products, various types of trade and many other services can be called important processes.

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What is the purpose of the analysis of the economic activity of the enterprise

Analysis of the economic activity of an enterprise (AHD) is a natural scientific method for studying economic processes and phenomena, which is based on dividing them into parts and studying their interaction with each other. This is the main function of managing the economic activities of the enterprise. Analysis helps to approve decisions and implement actions, contributes to their justification and is the foundation of the scientific management of the enterprise, ensuring its effectiveness.

What functions are pursued by the analysis of the economic activity of the enterprise:

research of directions and patterns of economic processes and phenomena, taking into account the laws of economics in specific situations, the implementation of economic activities at the level of one enterprise;
analysis of the results of economic activities of the enterprise in relation to resource capabilities, assessment of the effectiveness of the activities of different departments of the enterprise, taking into account the planned indicators;
analysis of ways to increase the efficiency of economic activities of an enterprise based on modern experience international level in the field of scientific and technological progress;
identification of reserves for increasing the volume of products, carrying out measures for the rational use of production potential;
scientific approach to all plans available at the enterprise (long-term, current, operational, etc.);
tracking the implementation of tasks approved in the plans for the effective use of resources in order to realistically assess and the possibility of influencing the work process of the enterprise;
development of solutions for the management of the economic activities of the enterprise on the basis of scientific research, selection and analysis of the economic reserve for increasing the efficiency and profitability of production.

Analysis and diagnostics of the economic activity of the enterprise is divided into several directions.

Analysis of financial and economic activities:

analysis of the level of profitability of the enterprise;
analysis of the payback of the enterprise;
analysis of the use of own funds;
analysis of solvency, liquidity and financial stability;
analysis of the use of financial loans;
assessment of economic value added;
business activity analysis;
analysis of the movement of finance;
calculation of the effect of financial leverage.

Management analysis of economic activities:

finding out the place of the enterprise in its sales market;
analysis of the exploitation of the main factors of production: means of labor, objects of labor and labor resources;
assessment of the results of production activities and sales of goods;
approval of decisions to increase the range and improve the quality of goods;
formulation of a methodology for managing financial spending in production;
approval of pricing policy;
analysis of production profitability.

Comprehensive analysis of economic activities enterprises - research of primary accounting documents and reports for several past reporting periods. Such an analysis is necessary for a full-fledged study of the financial situation of an enterprise; the results of the analysis are used to improve business processes. It should be noted that a comprehensive analysis is an important event in transforming, changing the form of ownership, to attract serious investments for the implementation of new business projects.

Based on the results of the reporting period, an assessment of the efficiency of the enterprise's economic activity is given, it is necessary for the selection and change of the main development strategy, for the improvement of production processes. Such an event should be held when you have planned to implement serious investment projects.

Analysis of the economic activity of the enterprise: the main stages

Stage 1. Analysis of the profitability of the enterprise.

At this stage, all sources that generate income are analyzed and make it possible to trace the picture of the formation of profit - the main result of the company's activities.

Stage 2. Analysis of the payback of the enterprise.

This stage consists in studying the payback by comparing various indicators, and data collection is also carried out in order to assess the payback of the enterprise.

Stage 3. Analysis of the use of the company's financial resources.

This stage consists in analyzing where the company's own financial resources are spent, by examining the documentation and generating reports for the further development of production.

Stage 4. Analysis of the financial capabilities of the enterprise.

This stage consists in finding opportunities for the use of the invested funds, for the analysis of various obligations. This stage provides the enterprise with the opportunity to determine the development strategy for the future, draw up a scheme for the use of investments.

Stage 5. Liquidity analysis.

At this stage, a study of the company's assets and their structuring takes place in order to find out the level of liquidity of the company's economic activities.

Stage 6. Analysis of the financial stability of the enterprise.

At this stage, the strategy of the enterprise is determined, with the help of which the financial stability of the enterprise is achieved, as well as the degree of dependence of the company on borrowed capital and the need to attract financial resources.

Stage 7. Analysis of the use of borrowed capital.

At this stage, it is necessary to find out how the borrowed capital is used in the activities of the enterprise.

Stage 8. Economic value added analysis.

Based on the results of the analysis of economic value added, the volume of expenses of the company on the production of products, the real cost of goods, as well as the degree of justification of this cost are determined, ways are found to reduce it.

Step 9. Business activity analysis.

At this stage, the activity of the enterprise is monitored by researching completed projects, increasing the volume of sales of products to the market and entering the level of international trade.

Also, the diagnostics of the economic activity of the enterprise includes the analysis of the movement of finances (various transactions with financial resources, the preparation of documentation for the conduct of various transactions, etc.) and the calculation of the effect of financial leverage (the impact on the level of financial resources through the approval of economic decisions).

What is the planning of economic activities of an enterprise

A stable financial position of the company, modernization and promotion of production can be guaranteed if you are planning the economic activities of the enterprise.

Planning is the development and adjustment of a plan, including foresight, justification, specification and description of the foundations of the economic activity of the enterprise for the short and long term, taking into account the situation on the market for products with the maximum exploitation of the resources of the enterprise.

The main tasks of planning economic activities:

Research of demand for products manufactured by the enterprise.
Increased sales.
Maintaining a balanced production growth.
Increase in income, payback of the production process.
Minimizing enterprise costs by applying strategy rational development and increasing production resources.
Strengthening the competitiveness of goods by improving their quality and reducing cost.

There are two key types of planning: operational planning and technical and economic planning.

Technical and economic planning is aimed at creating a system of standards for improving the technical equipment and financial affairs of the enterprise. In the process of this type of planning, the acceptable volume of products manufactured by the enterprise is determined, necessary resources for the production of goods, the optimal indicators of their use are calculated and the final financial and economic standards for the functioning of the enterprise are established.

Operational and production planning aimed at concretizing the technical and economic plans of the company. With the help of it, production goals are formed for all departments of the enterprise and the tasks for the production of products are adjusted.

The main types of planning:

Strategic planning - a production strategy is formed, its main tasks are developed for a period of 10 to 15 years.
Tactical planning - the confirmation of the main goals and resources of the enterprise, necessary for solving strategic tasks for the short or medium term, is carried out.
Operational planning - methods are selected to achieve strategic goals that are approved by the management of the enterprise and are typical for the economic activities of the enterprise (work plans for a month, quarter, year).
Regulatory planning - substantiates the chosen methods for solving strategic problems, the goals of the enterprise for any period.

Each company experiences difficulties in attracting private investment, since its own financial resources are often not enough, the company needs loans, therefore, in order to combine the possibilities of private investors, loans are provided, which are formed by the business plan of the company.

Business plan- a program for the implementation of business operations, the actions of the company, containing information about the company, the product, its production, sales markets, marketing, organization of operations and their effectiveness.

Business plan functions:

Forms the ways of development of the enterprise and the way of selling goods.
Carries out the planning of the enterprise.
Helps to get extra. loans, which gives a chance to buy out new developments.
Explains the main directions, changes in the structure of production.

The program and volume of the business plan depend on the volume of production, the scope of the enterprise, on its purpose.

Performance indicators are the main sensors of the company

Organization of economic activities of the enterprise: 3 stages

Stage 1. Assessment of opportunities

At the initial stage, it is necessary to assess the resources for the implementation of the production process, for this it will be necessary to use scientific developments and the work of designers. This stage will help to assess the potential for the production of goods in the volume and in those conditions that the owner of the company wants to investigate in order to approve the final decision to start production of products. After exploring the potential and implementing a series of actions, the production line is launched within the boundaries of the formulated plan. Each stage of production is monitored using different tools.

Stage 2. Launch of auxiliary production

If the need arises, then the next stage is the development of additional (auxiliary) production. This can be the production of another product, for example, from the remains of raw materials from the main production. Additional production is a necessary measure that helps to develop new market segments, increase the chances of effective development of the company's financial activities.

Maintenance of the enterprise can be carried out both on its own and with the involvement of specialists and resources from outside. This includes the maintenance of production lines, the implementation of repairs, which are necessary to organize a smooth work activity.

At this stage, it is possible to use the services of delivery companies (for transporting products to warehouses), the services of insurance companies for insuring the property of an enterprise, and other services that optimize production activities and assess potential financial costs. At the next stage, marketing work is carried out, aimed at researching the market, opportunities for selling products, which will help organize the smooth sale of goods. A marketing scheme is applied, which helps to establish the process of sales and delivery of products. This process is also needed when assessing the potential for the production of goods in the quantity that will be sold on the market with a minimum level of financial costs for an advertising campaign, delivery of products and at the same time will be able to attract maximum amount buyers.

Stage 3. Sales of products

The next stage is the sale of the finished product within the framework of the developed plan. Each stage of the sale of products is monitored, the goods sold are recorded, forecasts are made and research is carried out to approve competent decisions on the management of the further activities of the enterprise. In some situations, it is necessary to formulate a post-sales service methodology (if the manufacturer has established a warranty period for the product).

The economic and economic activity of the enterprise within the framework of the approved development plan makes it possible to assess the economic situation of the company, the reserves of resources for the production of products, to study the influence of factors on the indicators of product sales, on the level of quality of goods. When analyzing the economic and economic activities of the enterprise, the indicators of profitability, payback, the potential for increasing the volume of production are investigated.

Business management of the enterprise: features and mechanisms

The main condition for the effective work of a company is the organization of its economic activities in such a way that its preferred factors are taken into account with maximum accuracy and the consequences of negative factors are minimized as much as possible.

Dealing with the challenges of effectively managing an organization requires the development of newest methods implementation of financial and economic activities of the enterprise. With the help of such methods, it is necessary to formulate a strategy for the development of the organization, substantiate decision-making on the management of the enterprise, monitor their timely implementation, and assess the results of the economic activity of the enterprise.

The principles of managing the economic activities of an enterprise are a set of principles, methods, indicators and actions taken to organize the labor activity of an enterprise. The main task of such management is the fulfillment of the assigned tasks, namely, the manufacture of goods that can satisfy the needs of customers.

The main factor of success in managing the economic activities of an enterprise is consistency at all levels and stages of management, at which decisions are approved and implemented - from the moment of acquiring resources, raw materials, their preparation for use in the company's workflow until the moment the finished product is sold to customers. ...

The experience of managing the economic activities of an enterprise of many companies, as a rule, is chaotic, which is caused by the ineffective work of state and commercial companies, the fragmentation of their actions, the lack of education of enterprise managers, and the poor level of development of their entrepreneurial ethics.

The main condition for raising the level of management efficiency in the process of economic activity of the enterprise can be called the use of different methods guides designed to maximize the hidden capabilities of the enterprise. They are a multi-level system of resource, financial and production capabilities, each of which is applied at some stage of the economic activity of the enterprise, guaranteeing the achievement of a positive result.

Assessment of the economic activity of the enterprise: the main points

Report development

The results of the economic activity of the enterprise based on the results of the reporting time period are recorded in the format of a detailed report. Highly qualified employees of the enterprise are allowed to draw up the reporting documentation; if the need arises, then access to classified data is opened. The results of the report are published if required by law. In some situations, information remains classified and is used to develop a new direction for the development of the enterprise, to improve efficiency. You need to know that the assessment of the results of the economic activity of the enterprise consists of the preparation, research and analysis of information.

Forecast development

If necessary, you can make a forecast for the development of the enterprise in the future. To do this, you need to provide free access to all information related to the financial activities of the enterprise for a certain number of reporting periods in order for the forecast to be as accurate as possible. It should be borne in mind that the information recorded in the reporting documentation must be true. In this case, the provided data will help to identify problems of financing, distribution of funds to various departments of the enterprise. As a rule, the results of the economic activity of the enterprise are assessed according to the results of the reporting period, which is one year.

Record keeping

All economic activities of the enterprise must be taken into account without fail. For this, automated programs for accounting and processing of primary accounting documents are used. Regardless of how the accounting of the economic activity of the enterprise is carried out, a report is generated based on the results of its research. Accounting is carried out strictly according to accepted standards; if the company also operates in international markets, then its documentation must comply with international standards.

The maintenance and formation of reporting documentation is carried out either by your own specialists working at your enterprise, or by specialized workers of another organization on a contractual basis. The results of the report are used to calculate the amounts of tax deductions that must be paid during the reporting period. In the reporting documentation, it is necessary to take into account the specifics of the company's activities.

Document flow in the organization: when everything is in place

How are the main indicators of the economic activity of the enterprise determined?

The main indicators of the economic activity of the enterprise, which are used in business projects, are divided into two groups:

estimated indicators - income, company turnover, cost of goods, etc .;
indicators of production costs - payment of wages to personnel, depreciation of equipment, energy and material resources etc.

The most important estimated indicators of economic activity:

turnover (sales) of the enterprise;
gross income;
conditionally net profit, products;
income after deduction of interest on credit loans;
after-tax income;
profit after payment of other payments;
liquidity after making financial investments in improving production;
liquidity after dividend payment.

All these criteria are necessary for the management of processes within the company for effective control over the release of products, over the financial stability of the enterprise, as well as for the formulation of new management decisions.

Using these criteria, the head of the enterprise obtains the data. This information is the foundation for developing solutions that can improve the situation in the workplace. Some indicators perform an important function in the development of methods for motivating personnel.

Company turnover

With the help of the first evaluation criterion of the economic activity of the enterprise, the turnover of the organization is revealed.

It is calculated as total sales, that is, the value of products and services that were provided to customers. When calculating the company's turnover, an important role is played by the period for which it is determined (month, decade, year, etc.), since this criterion is undergoing a colossal impact of inflation-related processes.

It is more convenient to calculate this indicator using constant prices, but if necessary, accounting calculations and further planning, the turnover can be determined at current prices.

Such an estimated indicator of turnover is a priority for budget companies and firms that are not yet making a profit.

In the field of trade and in the sales offices of enterprises, the volume of turnover is the foundation for setting the standard for the sale of products, and also plays an important role in the motivation of personnel.

With a stable level of sales, staff salaries, as a rule, depend on sold goods... The seller receives a percentage of the value of each product sold by him, approved by the management. The higher the rate of turnover of finance and the number of completed transactions for a set period, the higher salary the employee will receive.

Determining the turnover is sometimes quite difficult, especially in associations of enterprises or in branches of huge companies. In the last example, there are difficulties with intra-company turnover - the turnover between departments of the company on the basis of transfer funds. If we remove from the turnover of the enterprise the price of purchased resources, raw materials, and other expenses, then the output is another indicator of the economic activity of the enterprise - gross income (profit). This criterion can also be calculated in the branches of large corporations.

Gross profit

In business management, gross profit is the most used measurement criterion. The gross profit indicator is common in those areas of business and industry where the volume fixed costs is at a low level. For example, in the field of trade.

In the process of short-term planning, the use of the gross profit indicator is more rational than the use of the company's turnover indicator. The indicator of gross profit is used in those spheres of production where the percentage of variable expenses, material and energy costs in the cost of goods is high. But this indicator cannot be used in capital-intensive spheres of production, where the amount of income is calculated by the volume of operation of technical equipment of production, the level of organization of the labor process. In addition, the gross profit indicator can also be used in companies with a changing structure of production costs and costs. The biggest bottleneck in calculating gross margins is inventory and work in progress. Taking into account inflation, these factors significantly distort the value of this criterion in organizations.

Conditional net income

If you subtract overhead and depreciation from gross profit, you get “notional net” income for the company, or income before interest on loans and taxes. This criterion of the economic activity of the enterprise is used in the conduct of almost all business projects. But in small projects, this criterion is often confused with the entrepreneurial profit of the owner of the firm.

The net profit indicator is the basis for calculating the personnel bonus fund. In international practice, the level of bonuses to the chief executives of enterprises is also set depending on the level of profit received.

Conditionally clean production

Adding to the value of the notional net income the costs of paying salaries to staff, we get an indicator of notional net production. The value of this indicator can be formulated as the difference between the sold product and the amount of costs for its production (raw materials, costs of repair and maintenance of equipment, contractor services, etc.). The growth of the notional net profit is a criterion for the efficiency of the company's activities, regardless of what scale the inflation process takes.

In practice, it is applied in the same way as the gross margin. But the most convenient industry for its implementation is the implementation and consulting business.

Provisional net profit indicator - effective tool management control in areas and organizations that have a stable system of production spending. But this criterion is not suitable for assessing the results of the work of conglomerates, organizations with the production of products. different kind... The indicator is the basis for calculating the payroll, especially in those areas where the number of staff, labor costs and labor costs are difficult to control.

Profit before tax

If you subtract salary payments and interest on loans from the notional net output, you get income before tax. This indicator cannot act as an estimate at newly opened enterprises that have not yet gained momentum in production and sales of products, as well as at enterprises where serious financial investments with a long payback period are used. It cannot be used in the field of consumer services.

The scope of use of the rest of the estimated indicators is limited exclusively to the needs of financial statements.

Strategic indicators

Together with the indicators that are necessary for the implementation of the current planning and management of the enterprise, there are criteria for strategic leadership.

Key strategic indicators:

the volume of the sales market, which is controlled by the enterprise;
product quality standards;
customer service quality indicators;
indicators that relate to training and professional development of the company's personnel.

All these indicators are associated with an increase in the volume of profits received by the enterprise. For example, an increase in the volume of supply to the sales market leads to an increase in income, which will help the company. This dependence can be traced especially clearly in the sphere of capital-intensive production. It should also be noted that the increase in income is achieved only on a prospective basis and cannot be determined using the criteria that are used for the needs of ongoing planning and management only for specific time periods.

If the sales market share is not difficult to calculate, then the criterion of product quality is a very difficult concept to define. As a rule, for the needs within production, the bounce rate is used as a percentage of the batch of goods using statistical control of the quality level, that is, the selection determines the failure rate in a particular batch per thousand pieces of products. This indicator is not so much aimed at reducing the costs of the production process as aimed at maintaining the level of your company in the sales market. Outside the company or production, indicators of the quality of goods are: the percentage of products returned by buyers for service under warranty, the percentage of goods returned by buyers to their manufacturer, in the volume of products sold.

Organizational Cost Management, or How to Create a Minimum Cost System

Expert opinion

Online trading performance indicators

Alexander Sizintsev,

CEO of online travel agency Biletix.ru, Moscow

In business projects that operate online, performance is analyzed using different methods compared to offline companies. I will talk about the main criteria that are used to assess the effectiveness of a project. By the way, the Internet project Biletix.ru began to pay for itself only after two years.

The level of sales is increasing at a faster rate than the market. We analyze the effectiveness of our project in the context of the market situation. If statistics show that passenger traffic has increased by 25% over the year, then our sales should also increase by 25%. If the situation is not so good for us, then we must understand that the level of our effectiveness has decreased. In this situation, we urgently need to take a number of measures to promote the site and increase the volume of traffic. At the same time, we must improve the quality of customer service.
Increase in the volume of goods with a high level of profitability in the total sales of the company. The percentage of such products in different areas activities can be strikingly different. For example, one of the most profitable activities is the provision of hotel reservation services. And the lowest margin is the sale of airline tickets. The difference between them can be up to 12%. Naturally, you need to rely on the room reservation service. Per last year our team was able to increase this level to 20%, but the percentage of total sales still remains low. Based on this, we set ourselves the goal of reaching a 30% level of all sales of the company - this is a standard indicator of the organization's performance in foreign business projects identical to our company.
Increase sales through the most profitable channels. The main indicator of the effectiveness of our business project is increasing sales through certain promotion channels. The site of our project is the most profitable channel, we directly contact our potential clients. This figure is approximately 10%. The percentage from the sites of our partners is several times lower. It follows from this that the site of our business project is the most important indicator of the effectiveness of the project.
An increase in the number of buyers who are interested in your products or services, and also make purchases. To study the level of efficiency, you need to correlate the share of your regular customers with the entire customer base of the company. We can increase the level of profit and repeat orders. That is, a customer who will purchase products from us many times is the most profitable client of the project. It is necessary to take a number of measures that increase the profitability of buyers, and not extend to reducing the cost of goods. For example, to increase one-time profits, many projects launch all kinds of promotions and discounts. If your buyer once purchased a product at a discount, then next time he will not want to buy it at full price and will look for other online stores in which promotions are being held at the moment. From this, we understand that this method will not be able to increase the project's income constantly, which means that it is ineffective. In terms of numbers, the percentage regular customers should account for approximately 30% of the total number of clients. Our business project has already achieved this performance indicator.

What indicators are used to evaluate the results of economic activities of the enterprise

Income- profit from the sale of goods or from the provision of services minus financial costs. It is the cash equivalent of the company's net good, that is, it consists of the amount spent on its production and the benefits after its sale. Income characterizes the entire volume of the company's financial resources that enter the organization over a certain time period and, net of tax deductions, can be used for consumption or investment. In some cases, the company's income is taxed. In such a situation, after the process of deducting tax payments, the income is divided into all sources of its consumption (investment fund and insurance fund). The consumption fund is responsible for the timely payment of salaries to the personnel of the enterprise and for deductions based on the results work activities, as well as for a percentage in the authorized property, for material support, etc.

Profit- This is the percentage of the total income that remains with the enterprise after the implementation of financial costs for the production process and its implementation. In a market economy situation, profit is the main source of saving and increasing the revenue side of the state and local budgets; the main source of development of the company's activities, as well as the source through which the needs for financial resources of the personnel of the enterprise and its owner are satisfied.

The volume of profit can be influenced by both the volume of goods produced by the enterprise, and its variety, the level of quality of products, the cost of production, etc. And income can affect indicators such as payback of products, financial capabilities of the company, etc. enterprises are called gross profit, and it is divided into three parts:

Income from the sale of goods - the difference between the earnings from the sale of goods, excluding value added tax, and the cost of goods sold.
Income from the sale of tangible assets of the enterprise, from the sale of the property of the enterprise - the difference between the funds received from the sale and the funds spent on the purchase and sale. The income from the sale of fixed assets of the enterprise is the difference between the profit from the sale, the residual price and the financial expenses for dismantling and sale.
Income from additional activities enterprises - profit from sales valuable papers, from investing in business projects, from renting out premises, etc.

Profitability- the relative indicator of the effectiveness of the labor activity of the organization. It is calculated as follows: the ratio of profit to spending is reflected as a percentage.

Profitability indicators are used to assess the performance of various enterprises and entire fields of activity that produce different volumes of products and a different range. These indicators characterize the amount of profit received in relation to the expended resources of the enterprise. The most commonly used indicators are the profitability of the product and the profitability of its production.

Types of profitability (payback):

payback from product sales;
return on invested funds and expended resources;
financial payback;
the amount of net payback;
payback of labor activity of production;
payback of the personal capital of the enterprise;
time frame of return on own investments;
return on permanent investment;
total return on sales;
return on assets;
return on net assets;
return on borrowed investments;
payback of working capital;
gross profitability.

How is the efficiency of economic activity of an enterprise determined?

The efficiency of an enterprise's economic activity directly depends on its results. The absolute criterion that characterizes the result of the company's work process in financial (monetary) valuation is called the "economic effect".

For example, an organization has acquired new technical equipment for its production and, thanks to this, has increased the level of income of the enterprise. In such a situation, an increase in the level of income of an enterprise means an economic effect from the introduction of new technologies. At the same time, an increase in profits can be achieved in different ways: by improving the technology of the work process, the purchase of modern equipment, an advertising campaign, etc. In such a situation, the efficiency of an enterprise's economic activity will be determined by economic efficiency.

The efficiency of an enterprise's economic activity is a changing indicator that compares the achieved result with the financial resources spent on it or other resources.

Efficiency= result (effect) / cost.

The formula indicates that the best efficiency is achieved when the result is aimed at the maximum level and the cost - at the minimum.

Reducing Enterprise Costs: Best Practices

Expert opinion

How to identify signs of low economic efficiency

Alexey Beltyukov,

Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow

Analysis of the effectiveness of the economic activity of the enterprise consists of a study of the financial level, as well as the existing risks.

1. The main indicator is established.

In each field of activity, you can find some basic financial criterion that can reflect the effectiveness of a business project. For example, we will consider organizations that provide services mobile communications... Their main criterion is the average level of the organization's profit per month from one user. It is called ARPU. For services involved in the repair of cars, this is the setting of an indicator for 1 hour on one operating lift. For the real estate industry, this is the rate of return per sq. meter. It is necessary to opt for such an indicator that clearly characterizes your business project. In parallel with the establishment of the indicator, it is necessary to study information about your competitors. From my own experience, I can say that getting this information is not at all difficult. Based on the results of the work done, you will be able to assess the state of your business project in comparison with other companies in the industry in which you operate. If the study of the efficiency of the economic activities of your enterprise has revealed a level of performance higher than that of competing organizations, then it makes sense to think about developing the capabilities of your enterprise; if the level is lower, then your the main objective- to identify the reasons for the low level of performance. I am sure that in such a situation it is necessary to conduct a detailed study of the process of creating the value of products.

2. Research of the process of value formation.

I solved this problem like this: I identified all financial indicators and monitored the formation of the value chain. I tracked financial expenses in the documentation: from purchasing materials for creating products to selling them to customers. My experience in this area indicates that using this method, you can find many ways to improve the level of efficiency of the business of the enterprise.

In the economic activity of the enterprise, you can find two poor performance indicators. The first is the presence of a large area of warehouses with semi-finished products; the second is a high percentage of defective goods. In financial documentation, indicators of the presence of losses can be called a high level of working capital and large spending on one item of goods. If your organization is engaged in the provision of services, then the low level of efficiency can be tracked in the work process of employees - as a rule, they talk to each other too much, do unnecessary things, thereby reducing the efficiency of the service.

How the economic activity of the enterprise is regulated at the state level

Legal regulation Is the activity of the state aimed at social relations and carrying out its actions with the help of legal instruments and methods. Its main goal is to stabilize and put in order relationships in society.

Legal regulation different types activity is of two types: directive (also called direct) or economic (also called indirect). The legal documentation fixes the rules in relation to various types of activities. Direct regulation, which is carried out by state bodies, can be divided into several lines:

the formulation of conditions that will apply to the economic activities of the enterprise;
approval of restrictions on various manifestations in the conduct of economic activities of the enterprise;
application by the state of penalties for non-compliance with established standards;
entering amendments into the enterprise documentation;
the formation of business entities, their restructuring.

Legal regulation of the economic activity of an enterprise occurs when using the norms of labor, administrative, criminal, tax, corporate law. You need to know that the norms prescribed in legislative documents are constantly being changed taking into account the current situation in society. If you carry out the economic activities of an enterprise, not taking into account the established standards, then an unpleasant situation for the owner of the enterprise may develop - he will be brought to administrative or criminal liability or will receive fines.

In practice, very often, enterprise managers sign contracts without really studying and analyzing all the information. Such actions can negatively affect the end result. The client has the right to use such omissions for his own personal purposes - he can terminate the contract. In this case, your company will incur huge financial losses and all kinds of costs. For this, there is a definition of "legal regulation of the economic activity of an enterprise." The head of the organization needs to keep a large number of issues under personal control. A lot of unrest for the management personnel of the enterprise is also brought about by inspections by state control bodies.

Most of the entrepreneurs in our country are accustomed to impunity, especially in those moments that concern labor relations... As a rule, violations are discovered in the process of dismissing personnel. In modern society, employees have learned to defend their rights. The head of the enterprise should keep in mind that an employee who was dismissed in an illegal way can return to his workplace by a court decision. But for the owner of the company, such a return will result in financial expenses, including deductions of the employee's salary for the entire time that he did not work.

Legal regulation of the economic activity of an enterprise includes legislative, regulatory and internal documentation, which is approved by the organization independently.

Dismissal compensation: how to pay off an employee

Information about experts

Alexander Sizintsev, CEO of online travel agency Biletix.ru, Moscow. CJSC "Vipservice". Business profile: sale of air and railway tickets, as well as the provision of tourist and related services(agency Biletix.ru - b2c-project of "Vipservice" holding). Number of personnel: 1400. Territory: central office - in Moscow; more than 100 points of sale - in Moscow and the Moscow region; representative offices - in St. Petersburg, Yekaterinburg, Irkutsk, Novosibirsk, Rostov-on-Don and Tyumen. Annual sales: 8 million air tickets, over 3.5 million train tickets.

Alexey Beltyukov, Senior Vice President for Development and Commercialization of the Skolkovo Foundation, Moscow. The Skolkovo Innovation Center is a modern scientific and technological complex for the development and commercialization of new technologies. The complex provides special economic conditions for companies working in priority sectors of modernization of the Russian economy: telecommunications and space, medical technology, energy efficiency, Information Technology as well as nuclear technology.

Financial results of economic activities of the organization

Coursework on the discipline "Finance and Credit"

3.2.6. Methods for determining revenue from the sale of goods, products, works, services for tax purposes 20

1. at the time of payment for goods, products, services ("cash method"); twenty

5. Evaluation of the financial results of the enterprise (for example, ZAO Uralselenergoproekt) 30

1. Introduction

In a market economy, the efficiency of production, investment and financial activities is expressed in financial results.

In market conditions, each economic entity acts as a separate commodity producer, which is economically and legally independent. An economic entity independently chooses a business area, forms a product range, determines costs, forms prices, takes into account sales proceeds, and therefore identifies profit or loss based on the results of activities. In market conditions, making a profit is the direct goal of a business entity's production. The implementation of this goal is possible only if the business entity produces products (works, services) that, in terms of their consumer properties, correspond to the needs of society. Society does not need ruble equivalents, but specific commodity-material values. The act of selling a product (works, services) also means public recognition. Receipt of proceeds for manufactured and sold products does not mean making a profit. To identify the financial result, it is necessary to compare the proceeds with the costs of production and sale:

The essence of the activity of each enterprise determines the features of its functioning, the content and structure of assets, especially fixed assets; forms a significant part of the final financial result.

A stable financial position has a positive effect on the implementation of production plans and the provision of production needs with the necessary resources. Therefore, financial activity as an integral part of economic activity is aimed at ensuring the planned receipt and expenditure of monetary resources, the implementation of calculation discipline, the achievement of rational proportions of equity and borrowed capital and its most efficient use.

Thus, consideration of the essence and formation of the financial results of an economic entity is important and relevant in a market economy.

The relevance of this issue determines the choice of topic and the content of this work.

The aim of the work is to study the essence, structure and formation of the financial results of the enterprise.

In accordance with the set goal, the following tasks are to be solved:

Consider the theoretical aspects of the economic content of financial results;

The financial results of the enterprise as a guarantee of the successful operation of the enterprise;

Analyze the financial results at a separate enterprise ZAO Uralselenergoproekt.

2. Organization of company finances

An enterprise is an independent business entity. an entity created to conduct economic activities, which are carried out in order to generate profits and meet social needs. one

An enterprise is, as a rule, a legal entity, which is determined by a set of characteristics: the isolation of property, liability for obligations with this property, the presence of a current account in a bank, actions on its own behalf. The isolation of property is expressed by the presence of an independent balance sheet on which it is listed.

The content of the enterprise's economic activity consists in organizing the production and sale of goods. This can be products that have a natural-material nature (for example, products of the extractive, processing and processing industries, agriculture, construction), performance of work (industrial, installation, design and survey, geological exploration, research, loading and unloading, etc.) provision of services (transport, communication services, utilities, household, etc.).

The company interacts with other enterprises - suppliers and buyers, partners in joint activities, participates in unions and associations, as a founder contributes to the formation of the authorized capital, enters into relationships with banks, the budget, extra-budgetary funds, etc.

Financial relations arise only when the monetary the basis is the formation of the enterprise's own funds and its income, attraction of borrowed sources of financing of economic activities, the distribution of income generated as a result of this activity, and their use for the development of the enterprise.

The organization of economic activity requires appropriate financial support, that is, the initial capital, which is formed on the contributions of the founders of the enterprise and takes the form of authorized capital. This is the most important source of the formation of the property of any enterprise. The specific methods of forming the authorized capital depend on the organizational and legal form of the enterprise.

When creating an enterprise, the authorized capital is directed to the acquisition of fixed assets and the formation of working capital in the amount necessary for the conduct of normal production and economic activities, it is invested in the acquisition of licenses, patents, know-how, the use of which is an important income-generating factor. Thus, the initial capital is invested in production, in the process of which value is created, expressed in the price of products sold. After the sale of products, it takes a monetary form - the form of proceeds from the sale of manufactured goods, which goes to the settlement account of the enterprise.

Revenue is a source of reimbursement of funds spent on the production of products and the formation of funds and financial reserves of the enterprise. As a result of using the proceeds, qualitatively different components of the created value are distinguished from it.

First of all, this is due to the formation of the depreciation fund, which is formed in the form of depreciation deductions after the depreciation of fixed production assets and intangible assets takes on a monetary form. A prerequisite for the formation of a depreciation fund is the sale of manufactured goods to the consumer and the receipt of proceeds.

The material basis of the created product is made up of raw materials, materials, purchased components and semi-finished products. Their cost, along with other material costs, wear and tear of fixed assets, wages workers are the costs of the enterprise for the production of products, which take the form of cost. Before proceeds are received, these costs are financed at the expense of the working capital of the enterprise, which are not spent, but are advanced into production. After the receipt of proceeds from the sale of goods, the working capital is restored, and the costs incurred by the enterprise for the production of products are reimbursed.

Separation of costs in the form of cost makes it possible to compare the proceeds received from the sale of products and the costs incurred. The purpose of investing in production is to obtain a clean income, and if the revenue exceeds the cost, then the company receives it in the form of profit.

Profit and depreciation deductions are the result of the circulation of funds invested in production, and refer to the company's own financial resources, which it manages independently. Optimal use of depreciation and profit for the intended purpose allows you to resume production on an extended basis.

The purpose of amortization deductions is to ensure the reproduction of fixed assets and intangible assets. Unlike depreciation deductions, profit does not remain completely at the disposal of the enterprise, its significant part in the form of taxes goes to the budget, which determines another area of financial relations that arise between the enterprise and the state regarding the distribution of the created net income.

The profit remaining at the disposal of the enterprise is a multi-purpose source of financing its needs, but the main directions of its use can be defined as accumulation and consumption. The proportions of the distribution of profit for accumulation and consumption determine the prospects for the development of the enterprise. Depreciation deductions and part of the profit directed to accumulation constitute the company's monetary resources used for its production and scientific and technical development; formation of financial assets - the purchase of securities, deposits in authorized capital other enterprises, etc. the other part of the profit used for accumulation is directed to the social development of the enterprise. A part of the profit is used for consumption, as a result of which financial relations arise between the enterprise and persons, both employed and not employed in the enterprise.

In modern economic conditions, the distribution and use of depreciation charges and profits at enterprises are not always accompanied by the formation of separate monetary funds. The amortization fund as such is not formed, and the decision on the distribution of profits to special purpose funds remains within the competence of the enterprise, but this does not change the essence of the distribution processes reflecting the use of the enterprise's financial resources.

The objective nature of financial relations arising from the implementation of economic activities does not exclude their state regulation. This applies to taxes levied on enterprises and affecting the amount of profit remaining at the disposal of enterprises, the procedure for calculating depreciation, the formation of financial results of economic activities and the formation of some financial reserves.

On the basis of repayment, the enterprise attracts borrowed financial resources: long-term loans from banks, funds from other enterprises, bonded loans, the return source of which is the enterprise's profit.

Since the finances of enterprises as a relationship are part of economic relations arising in the process of economic activity, the principles of their organization are determined by the foundations of the economic activity of enterprises. Based on this, the principles of organizing finance can be formulated as follows: independence in the field of financial activities, self-financing, interest in the results of financial and economic activities, responsibility for its results, control over the financial and economic activities of the enterprise.

The economic activity of the enterprise is inextricably linked with its financial activities. The enterprise independently finances all areas of its expenses in accordance with production plans, disposes of the available financial resources, investing them in the production of products in order to make a profit.

The directions of investment of funds can be different: associated with both the main activities of the enterprise for the production of products (works, services), and with purely financial investments. To obtain additional income, an enterprise has the right to purchase securities of other enterprises and the state, invest in the authorized capital of newly formed enterprises and banks. Temporarily free funds of the enterprise can be isolated from the total money turnover and placed in the bank on deposit accounts.