it is a set of resources (labor, material, intangible, financial, etc.) at the disposal of the enterprise, and the ability of its employees and managers to use resources in order to create goods, services and maximize income. The economic potential of the enterprise is characterized by four main features.
The economic potential of an enterprise is determined by its real capabilities in a particular area of ​​economic activity. At the same time, not only realized opportunities, but also unrealized for some reason.
The capabilities of any enterprise largely depend on the resources and reserves it has (economic, social) and are not involved in production. Therefore, the potential of an enterprise is also characterized by a certain amount of resources and reserves, both involved and not involved in production, but prepared for use in it.
The possession of resources is a necessary, but not sufficient condition for success in any business. You need to be able to manage the available resources, which is the number one task in any business. The manager should remember that the potential of an enterprise is determined not only and not so much by the capabilities and resources available to him, but by his ability to use them in order to create goods, services and maximize income.
The level and results of the realization of the potential of the enterprise (the volume of created products or income) are also determined by the chosen form of entrepreneurship and the corresponding organizational structure of the enterprise.
Until recently, in the theory and practice of foreign business, there was no such concept that would combine all these four features of the economic potential of an enterprise. This was due to the fact that during the technocratic boom in the West, priority was given to fixed capital: machines, machine tools, equipment and other types of material resources. Then, in connection with the exhaustion of the possibilities of obtaining a greater effect from the technical factor, the main attention began to be paid to human capital, namely, the abilities of workers, the full realization of their personal potential. Such a strategy brings considerable profits to the company even when, it would seem, all other technical possibilities have already been exhausted. Therefore, the model of the economic potential of a successful firm looks like this:
human capital + fixed capital + working capital = = economic potential of the company
In the balance of all these elements of economic potential and, above all, human and fixed capital, Western businessmen see the "key" to success in any entrepreneurial activity... As the famous businessman Lee Iacocca writes: "All business transactions can ultimately be reduced to designation in three layers: people, product, profit. People come first. If you do not have a reliable team, then of the other factors, very little can be done. "
If earlier in foreign business human capital was taken into account only partially and indirectly (in the form of wage costs as part of working capital), today human capital is an independent main factor in the development of production. Western businessmen who can count money have learned from their own experience that investing in a person (spending on training, education, health care, leisure and recreation at the expense of the company) multiplies income and increases competitiveness.
So, the model of the economic potential of any enterprise is determined by the following factors:
the volume and quality of the resources available to him: the number of employees, basic production and non-production assets, circulating assets or inventories, financial and intangible resources - patents, licenses, information, technology);
the ability of employees (specialists, workers, auxiliary personnel) to create any products, i.e. their educational, qualification, psychophysiological and motivational potential;
the ability of management to optimally use the resources available to the enterprise, training, talent and professional adaptation of managers, the ability to create and update the organizational structures of the enterprise;
innovative abilities, i.e. the ability of the enterprise to update production, change technology and
so on;
informational abilities, i.e. the ability to process and "digest" information for use in production;
financial capabilities: the company's creditworthiness, internal and external debt, etc.
In sum, they form the aggregate (economic and social) ability of the enterprise, which, when compared with the similar ability of other enterprises, reflects the level of its competitiveness.
Filosofova G.G. The work recommends conceptual approaches to the scenario of the formation of the competitive potential of the sectors of the domestic economy.
Thus, the competitiveness of the potential of an enterprise is a comparative characteristic containing a comprehensive assessment of the state of its most important parameters in relation to any selected standards - world, national, industry, other enterprise.

Rice. 9. The relationship of competitiveness factors:
I - the quality of the organization's management (as an internal factor); II - the quality of the strategy for increasing the competitiveness of the organization;
III - the potential of the organization; IV - organizational and technical level of production

More on the topic Economic potential of the enterprise:

1. b. INDICATORS "CHARACTERIZING THE ECONOMIC POTENTIAL OF COUNTRIES: GDP, GNP, ND
2. 2.2. COMPETITIVE ADVANTAGES AND COMPETITIVE POTENTIAL OF THE ENTERPRISE

Commercial entrepreneurship. The main operations of commercial entrepreneurship are commodity-money and commodity exchange.

Financial entrepreneurship. The objects of purchase and sale in financial entrepreneurship are securities, currency, money.

2.2. Organizational and legal forms of enterprises

2.3. Estimation of the value of the privatized enterprise. Authorized capital

2.4. Types and forms of ownership

2.5. The economic mechanism of the enterprise

Topic 3. State regulation of enterprises

3.1. Objectives and methods of state regulation of the economic activity of the enterprise

3.2. Taxation and price regulation of enterprises

Topic 4. The external environment of the economic activity of the enterprise

4.1. The concept of the external environment of the enterprise and its main characteristics

4.2. Demand and factors shaping it

4.3. Enterprise price impacts

4.4. Product offer

4.5. Controlled variables (endogenous factors)

Topic 5. The system of economic indicators of the enterprise and their relationship

5.1. The main economic indicators of the enterprise and their classification. The relationship of volumetric and quality indicators in statics

Gross profit.

Profit (loss) from sales.

Profit (loss) before tax.

Profit (loss) from ordinary activities.

5.2. The relationship of economic indicators of the enterprise in dynamics

5.3. Return on equity and factors that form it

Topic 6. Volumes of retail trade

6.1. The essence of retail trade and its classification

6.2. Assessment of the relationship between retail trade turnover and exogenous and endogenous factors

- Retail prices for the base and reporting period.

- The amount of turnover in the reference period;

Changes to receipts against the plan;

- Growth rate of extensive factors,%;

The influence of turnover on the level of distribution costs ():

6.3. Forecasting retail turnover

- Growth rate of a factor (prices, incomes, etc.),%.

Topic 7. Volumes of wholesale trade

7.1. The economic necessity of using intermediaries in the sale of goods. Prospects for the development of wholesale trade

7.2. Wholesale trade turnover: its essence and types

7.3. Forecasting the turnover of wholesale trade

Topic 8. Economic potential of the enterprise and the efficiency of its use

8.1. The essence of the economic potential of the enterprise and its structure

Investments as the basis for the development of the economic potential of the enterprise

8.3. Assessment of investment efficiency

- Capital costs by options,.

Example.

The solution is presented in table 1:

Calculation of the current present value for the project

Topic 9. The economic aspect of managing the fixed capital of the enterprise

The essence and structure of fixed capital

9.2. Indicators for evaluating fixed assets

9.3. Depreciation and its methods

Topic 10. Economic aspect of enterprise working capital management

10.1. The essence and structure of working capital

10.2. Inventories as the main element of the working capital of a commercial enterprise. Their essence, classification and assessment indicators

10.3 Forecasting inventory

Topic 11. Labor resources of the enterprise

11.1. The essence of the labor resources of the enterprise and the costs of their maintenance

11.2. Forms and systems of remuneration

11.3. Formation of funds for wages. Some approaches to payroll

11.4. Evaluation of labor efficiency at the enterprise

The system of indicators for assessing the economic efficiency of labor at the enterprise

Literature

Order dated May 6, 1999 No. 33n on the approval of the accounting regulations

Accounting regulation "organization costs" pbu 10/99

Ministry of Finance of the Russian Federation

Dated May 6, 1999 No. 32n

On the approval of the accounting regulation

Regulation on accounting "income of the organization" pbu 9/99

308023, G. Belgorod, st. Sadovaya, 116a.

Topic 8. Economic potential of the enterprise and the efficiency of its use

8.1. The essence of the economic potential of the enterprise and its structure

The results of the enterprise are largely determined by the economic potential and the efficiency of its use. The economic potential of the enterprise is also studied by competitors, creditors, shareholders, investors. It includes production capacity and financial resources. The production potential includes: production capacity, working capital, technology level, natural resources, communication system, information processing system, number and qualifications of personnel.

In order to simplify calculations in practice, the economic potential is identified with the resources of the enterprise, i.e. is a set of fixed capital, working capital and labor resources enterprises.

Fixed and working capital, which form the property of the enterprise and are an important component of the economic potential, are represented in the asset of the balance sheet. The aggregated asset diagram can be presented as follows:

Non-current assets (fixed capital):

Intangible assets (patents, licenses, trademarks, know - how, copyrights);

Fixed assets (buildings, structures, machines, etc.);

Construction in progress;

Long-term financial investments;

Other noncurrent assets.

Current assets (working capital):

1. Stocks (raw materials, materials, finished products, shipped goods, work in progress);

2. Accounts receivable (buyers and customers, bills receivable, advances issued, etc.);

3. Short-term financial investments;

4. Cash (at the cash desk, on the current account, on the foreign currency account);

5. Other current assets.

By degree of liquidity, i.e. if possible, converting assets into cash, it is possible to distinguish absolutely liquid assets(cash), highly liquid (securities, advances), least liquid (inventories, work in progress), difficult to liquidate (buildings, cars).

When assessing the economic potential, a number of indicators are used that characterize property and financial condition of the enterprise:

indicators characterizing the general condition of property: property value, property structure, structure of fixed and working capital, sources of property formation and their structure, etc .;

indicators characterizing the financial condition of the enterprise: liquidity ratios, solvency ratios, debt-to-equity ratios, etc .;

particular estimates characterizing economic efficiency use of all resources and each type of resource separately: capital productivity, turnover, etc.

1. Investments as the basis for the development of the economic potential of the enterprise

The equity capital of the enterprise and the sources of its formation depend on the organizational and legal form of the enterprise. The sources can be initial contributions of individuals or legal entities to the statutory fund, charitable contributions and donations, profit.

In consumer cooperatives, the initial capital is formed at the expense of share and entrance fees of shareholders, and later - at the expense of profits.

Expansion and strengthening of the economic potential of the enterprise is due to investments.

Investments are all types of property and intellectual values ​​invested in objects of entrepreneurial and other types of activity, as a result of which profit (income) is formed or a certain social effect is achieved. These include:

monetary funds, which are subdivided into target bank deposits (bank deposits), stocks, shares, bonds and other securities;

movable property (machinery, equipment and other material values);

real estate (buildings, structures, etc.);

rights to use land and other natural resources, as well as other property rights;

know - how, etc.

All investments can be divided into two groups: real investments (capital investments) and portfolio investments (investments in securities). In turn, portfolio investments can act both as an additional source of capital investments and as a subject of the game on the securities market. At the same time, part of portfolio investments - investments in stocks of enterprises in various branches of material production - by their nature are no different from direct investments in production.

Capital investments should be understood as the costs of creating new, reconstruction, technical re-equipment and expansion of existing fixed assets. Distinguish between economic, technological, reproductive and territorial structure of capital investments.

Economic the structure of capital investments reflects their intended purpose: investments directly in the industries of the production and non-production spheres.

Technological the structure of capital investments is the ratio of costs for equipment, construction and installation work, and others. This structure allows you to compare capital investments by cost type, i.e. subdivide them into active and passive parts.

Reproductive structure of capital investments - the ratio of the costs of reconstruction, technical re-equipment and expansion of existing enterprises and the construction of new ones.

Industry structure of capital investments - the percentage ratio of costs by sectors of the national economy. This type of structure depends on the rate of turnover of capital investments.

Species the structure of capital investments determines the differences in the time of the turnover of capital investments in different industries. Short terms of capital investments turnover ensure acceleration of production re-equipment.

Territorial structure of capital investments - the percentage of costs by territory. Knowledge of this type of structure makes it possible to more fully realize the effect of the territorial division of labor.

Sources investments are:

centralized funds from federal and local budgets;

concessional government investment loans;

centralized off-budget investment funds;

own funds of enterprises;

foreign investment.

Investing, depending on the sources, can be interstate; republican; municipal; carried out by enterprises at the expense of their own and borrowed funds; joint; carried out by citizens, public and religious organizations, as well as enterprises of various non-state forms of ownership; foreign.

Investments are financed from internal and external sources. Internal sources include own funds of enterprises and savings of the population, as well as long-term loans and borrowings (government and commercial). External sources are private direct and portfolio foreign investments, as well as foreign loans and borrowings (including under government guarantees).

The own funds of the enterprises at the expense of which the investment is made are the profit and the means of the amortization fund.

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

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

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

Rice. 2.

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

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

The structure of fixed assets has a great influence on the results of the organization's activities. When striving to achieve the optimal ratio between the active and passive part of fixed assets, social problems In the organisation. The desire to provide a high share of the active part of production assets can cause a violation of production and sanitary and hygienic working conditions. Sometimes an increase in the active part of fixed assets leads to the fact that the equipment park is unreasonably increasing due to the old equipment. In this regard, when analyzing the structure of fixed assets, it is necessary to take into account the age composition of their active part.

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

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

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

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

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

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

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

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

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

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

On the basis of the considered composition and structure of economic potential, let us proceed to consider the methodology for analyzing each of its elements.

Output data of the collection:

DEVELOPMENT OF THE CONCEPT OF THE ECONOMIC POTENTIAL OF THE ENTERPRISE IN THE CASE OF A TARGET APPROACH

Aristarkhov Pavel Valerievich

Post-graduate student of the Department of Economics of Firms and Markets,

To define the category "enterprise potential" as an object of research in economic science, it is necessary to dwell on theoretical approaches to the definition in the research of domestic and foreign scientists-economists. At the moment, there are many publications containing various aspects of the concept of "enterprise potential". In most works, the importance of studying the problem of assessing potential, its use and growth is noted, it is pointed out that there are significant differences in the definition of the very concept of potential, its essence, composition and relationships with other categories.

The term “potency” is the basic term for the concept of “potential”. Potency - (potential - strength) - latent possibility, ability, strength, capable of manifesting itself under certain conditions.

In the general case, "potential" - sources, opportunities, means, reserves that can be used to solve any problem, to achieve the goal. In the explanatory dictionary of SI Ozhegov and N. Yu. Shvedova, the following definition of potential is given: "... the degree of power in some respect, the totality of some means, opportunities ...". Turning again to the explanatory dictionary, you can find out that "opportunity" is a favorable condition, circumstance, a situation in which you can do something.

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

To further study the conceptual foundations of the formation of economic potential, we analyzed and identified its main characteristics (Fig. 1):

Figure 1. Characteristics of the economic potential of the enterprise

With regard to the topic of this report, we interpret the revealed characteristics as follows (Table 1):

As a socio-economic system, an enterprise can have the following states: functioning, development, sustainable development.

Functioning- this is the maintenance of life, the preservation of functions that determine the integrity of the system, qualitative certainty, essential characteristics.

Development an enterprise can be viewed as a process in which its ability to produce goods and services is increased.

Sustainable development is a dynamic process in which the socio-economic parameters of an economic entity improve with any disturbance in the external and internal environment. Sustainable development is the highest stage of development, which ensures the dynamic stability of an enterprise due to its achievement of strategic competitive advantages.

Table 1.

Interpretation of the characteristics of economic potential

Characteristic	Interpretation
External conditions for implementation	Conditions for modernizing the economy
Internal prerequisites for development	Strategy innovative development enterprises
Belonging to the subject (carrier) of potential	Business entity
Using the potential to solve a specific problem, achieve a specific goal	Use for purposes sustainable development enterprises
Sources of capacity building	Production resources of the enterprise (means of labor, objects of labor, financial resources, labor resources, intellectual resources, information resources)
Identification and measurement capability	Dynamics of the market value as an integral indicator of the efficiency of the enterprise

An enterprise under the influence of environmental factors can build on the existing situation associated with achieving the goal of its sustainable development. With a positive influence of environmental factors, the system can have the character of economic growth, thanks to which it can move to a qualitatively new state, which will require additional consumption of resources. With the negative influence of the external environment, a drop (decline in productivity) occurs, which forces the system to mobilize internal resources to return it to the planned mode of operation. A favorable or unfavorable influence of the external environment will require an additional consumption of resources from the enterprise for its functioning and development, that is, the use of its economic potential.

Thus, the problem of sustainable development of an enterprise is associated with the formation and maximum use of its capabilities - economic potential.

In the general case, "potential" - sources, opportunities, means, reserves that can be used to solve any problem, to achieve the goal.

In the concept of "potential", the following defining moments can be distinguished:

· Use of potential for solving any problem, achieving a certain goal;

· Belonging to the subject (carrier) of the potential;

· Sources of capacity building;

· Conditions for the development and realization of potential.

At the moment, there are many publications containing various aspects of the concept of "economic potential of the enterprise". In most works, the importance of studying the problem of assessing potential, its use and growth is noted, it is pointed out that there are significant differences in the definition of the very concept of economic potential, its essence, composition and relationships with other categories.

To clarify the content of the concept of the economic potential of an enterprise, we analyzed the existing definitions and made conclusions about the lack of unity in its interpretation (Table 2).

Table 2.

Approaches to the definition of the concept of "economic potential of an enterprise"

Resource approach
V.R. Vesnin, G.B. Kleiner, V.V. Kovalev N.F. Riffa	The set of resources available Enterprises. Assessment of potential is reduced to determining the value of the company's assets, reflected in the balance sheet of the company.
Effective approach
V.N. Avdeenko, M.V. Afanasyev, SOUTH. Gusev, E.V. Lapin, A.N. Lyukshinov, G.S. Merzlikin, L.S. Shakhovskaya	A set of opportunities for the production of products, in conditions that ensure the most use in time and productivity of a certain amount of available economic resources.
Targeted (strategic) approach
R.A. Belousov, I.A. Gunina, S.I. Kukharenko, Yu.F. Prokhorov L.S. Sosnenko, A.A. Kharin, T.G. Khramtsova	The totality of resources and reserves and the ability of the enterprise to ensure its long-term functioning and the achievement of strategic goals based on the use of the system of available resources.

Based on the above formulations, it can be concluded that the economic potential of an enterprise is a multidimensional concept that combines strategic development goals, driving forces, external and internal conditions for development, sources of development and the results achieved.

Trends in the development of the content of the category “economic potential of the enterprise can be reflected as follows (Fig. 2):

Figure 2. Evolution of the concept of "economic potential of an enterprise"

From our point of view, the target approach most fully defines the essence of economic potential, reflecting not only the ability of an enterprise as a socio-economic system to achieve results in its current state, but also the strategic goals of sustainable development.

The economic potential of the enterprise- the possibility of its sustainable development, achieved by adapting internal factors of production to innovative changes in the external environment, based on the most efficient use of available resources and the best available technologies.

The efficiency of the enterprise is largely due to the correct formation of the structure of economic potential, therefore, the study of the issue of sustainable development of the enterprise on the basis of economic potential must begin with the specification of its elements. The elements of the system "economic potential of the enterprise" are subsystems - local potentials, the list of which is presented in table. 3.

Table 3.

Elements of the system "Economic potential of the enterprise"

System element	Definition
Management potential	A set of knowledge, information, experience, age of management personnel, innovative activity, motivation, organizational capabilities that are used by this entrepreneurial structure in order to increase its competitiveness and sustainable development.
Material and technical potential	Part of the property potential represented by the long-term assets of the enterprise involved in the production process (fixed production assets, non-production assets)
Financial potential	Potential financial indicators of production (profitability, liquidity, solvency), potential investment opportunities, credit history.
Property potential	Assets, the value of which is determined by the carrying amount of the enterprise and is identical to the amount of liabilities. Property potential can be quantified in valuation assets of the enterprise, and qualitatively as the degree of financial stability.
Professional and qualification potential	The totality of the abilities, professional skills of the employees of the enterprise, necessary for them to fulfill their professional duties, and the creation of conditions at the enterprise for the improvement and development of the skills and abilities of the personnel
Creative potential	The totality of the abilities of the company's employees to formulate and solve new creative tasks, to create something qualitatively new, distinguished by originality and uniqueness, as well as to create conditions at enterprises for the manifestation of these creative abilities
Labor potential	The aggregate working capacity of the enterprise collective, determined by such characteristics of personnel as age, physical capabilities, existing knowledge and professional qualifications, the ability of employees to improve in the labor process, the desire to set and solve new tasks.
Resource potential	The interconnected set of resources at the disposal of the enterprise
Intellectual potential	The set of intellectual capabilities of the personnel of the enterprise, transformed with continuous information support on the basis of the achieved material and technical level into formalized and non-formalized organizationally significant knowledge
Organizational intellectual potential	Systematized and formalized competence of enterprise personnel, systems that enhance their creative activity, as well as organizational capabilities aimed at creating a product and value

We regard the economic potential of an enterprise as an integral system. The elements of the “economic potential” system (local potentials) are interconnected and together determine the state of the entire system.

Our proposed model of the relationship between the elements of the economic potential of the enterprise, taking into account their content, made it possible to make the following assumptions:

· The intellectual potential of the enterprise is determined mainly by the creative potential of the personnel, which, in turn, contributes to the formation of property potential in the form of property rights to intellectual property (organizational intellectual potential);

· A condition for sustainable development of the enterprise is the formation of innovative potential that uses all the resource capabilities of the enterprise.

Innovation potential is interconnected with market potential, which forms a stable demand for the products manufactured by the enterprise

· A targeted impact on production, innovation and market potentials is exerted by management potential, on which the volume of resources used, their quality, and the efficiency of the enterprise as a whole depend;

· The cumulative impact of production, innovation and market potentials, corresponding to the condition of the enterprise's competitiveness in the market, form the economic potential of the enterprise;

By analyzing the economic potential of a particular enterprise according to the state of its main elements, their interrelationships and proportions, it is possible to identify the level of its competitiveness and, thus, it is assumed that it is possible to reduce the assessment of the economic potential of an enterprise in market conditions to the analysis of its competitiveness.

Resources entering the enterprise from the outside are transformed in the course of production activities into the local potentials of the enterprise.

We include property potential, labor potential and intellectual potential in the composition of the resource potential. A feature of the intellectual potential is that it is at the same time part of the property potential in the form of exclusive rights to intellectual property objects and labor potential in the form of personal competence. On the basis of the resource potential as a result of the commercialization of intellectual assets, the innovative potential of the enterprise is formed. The purpose of the formation of innovative potential is to meet the needs of the market and the formation of market potential. Market assessment of the effectiveness of innovative and marketing activities the enterprise forms the economic potential of the enterprise.

Thus, the author proposes to consider the concept of economic potential through a targeted approach, reflecting not only the ability of an enterprise as a socio-economic system to achieve results in its current state, but also the strategic goals of sustainable development. The economic potential of the enterprise is considered as a system of mutually influencing local potentials, the definitions of these potentials are refined.

Bibliography:

1. Gunina I. A. Mutual influence of general economic problems and problems of development of the economic potential of an enterprise in modern conditions. Gunina // Mechanical Engineer. -2004. - No. 10. -S. 19-23.

2. Gunina I. A. Economic potential of the enterprise: essence, content, structure / I.А. Gunina // Mechanical Engineer. -2004. -No. 11. -C. 24-28.

3. Erygin Yu. V. Potential: content and structure / Yu.V. Erygin, T.R. Ulitskaya. URL: http: //sciencebsea.bgita.ru/2008/ekonom_2008/erygin_potencial.htm (date of access: 04.11.2011).

4. Kukharenko SI Management of the organizational and technical level of the enterprise: monograph / SI Kukharenko. Kukharenko, Yu.F. Prokhorov. -Chelyabinsk: ed. Center SUSU, 2009.-181 p.

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Introduction

2.3 Evaluation of indicators of the effectiveness of using the economic potential of the organization

3. The main directions of increasing the efficiency of using the economic potential of the PUE "Grodno RMK"

Conclusion

List of sources used

Introduction

The correct organization of industrial production and the economical use of resources in the industry are the priority tasks of the industry, on the solution of which the quality of products and the reduction of its cost, and, consequently, the growth of profits of organizations, their competitiveness, the possibility of introducing new progressive equipment into production and the ability to reach new consumer markets.

In this regard, the need to search for new approaches to increasing the efficiency of using the economic potential of industrial organizations becomes obvious and urgent. The issues of forming economic potential and determining the optimal basic resource proportions of microeconomic systems can be successfully solved only in a set of measures that ensure sustainable and effective development of organizations in an unstable environment of their functioning. Theoretical and practical problems associated with increasing the efficiency of managing the processes of forming and using the economic potential of organizations, the need to update the methodological and methodological approaches to its assessment predetermined the relevance of the topic and the choice of the direction of course research.

The purpose of the study is a comprehensive analysis of economic potential as the basis for the functioning of an organization.

To achieve this goal, it is necessary to implement a number of tasks:

to reveal the essence of the economic potential of the organization, the value of the balance of its elements;

highlight the main methodological approaches to the analysis of the economic potential of the organization;

economic potential indicator score

to give an organizational and economic description of the private unitary enterprise "Grodno RMK";

analyze the composition and structure of labor potential, fixed and circulating assets;

evaluate the indicators of the effectiveness of using the economic potential of the organization;

to propose the main directions of increasing the efficiency of using the economic potential of the PUE "Grodno RMK".

The object of research of this course work is the Private Unitary Enterprise "Grodno RMK".

The subject of research is the economic potential of the organization.

The general research methods used in the course work are systems approach to the studied phenomena and processes, analysis and synthesis, allowing to formalize the most essential features of the studied phenomena and production processes.

The theoretical and methodological foundations for increasing the efficiency of using the resources of organizations of various types are laid down in the works of such economists as: Hasanova T.V., Klepikov Yu.N., Akulich N.A., Lapchenko D.A., Savitskaya G.V. and others. These works investigated the problems of increasing the efficiency of use and management separate types potentials: production, labor, economic and production and economic. However, the literature lacks a unified approach to the category of "economic potential", which indicates the need for deepening research. In theoretical terms, it is necessary to clarify the categories of the resource, production, economic potential of the organization; methodologically, new methods of their assessment are required, adapted to modern conditions; in a practical aspect, it is necessary to develop fundamentally new approaches to good governance economic potential, taking into account the characteristics of industrial organizations.

The course work consists of an introduction, three sections and a conclusion.

The first section is of a general theoretical and methodological nature. It sets out theoretical basis economic potential as the basis for the functioning of the organization, methodological analysis and a system of indicators of the effectiveness of its use.

In the second section, a comprehensive analysis of the activities of the research object is presented, the structure and composition of labor, potential, fixed and circulating assets is analyzed, an assessment is given by the indicator of the effectiveness of using the economic potential of the organization.

In the third section, the main directions of increasing the efficiency of using the economic potential of the research object are proposed.

1. Economic potential - the basis for the functioning of the organization

1.1 The essence of the economic potential of the organization, the value of the balance of its elements

Potential is a collection of opportunities in any area to achieve specific goals.

Distinguish between economic, industrial, intellectual, etc.

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

Ensuring economic growth in the context of market transformation requires an increase in the efficiency of the use of market instruments, a coordinated solution to the problems of forming appropriate technological, institutional and organizational structures, the main goal of which is to unite all necessary elements into the general reproduction contour of the new technological order, the creation of favorable conditions (climate) for modernization and increasing the efficiency of the business entity.

Theoretical comprehension of the essence of resources as the basis of economic development, identification of their sources, development of ways, forms and methods of their use make it possible to formulate the principles of activating economic policy to intensify economic processes... In the context of the increasing difficulties in the development of the Russian economy, the determination of resource opportunities should become a priority direction of the strategy of any economic entity. The tendency of the dependence of economic growth on the state of potential is obvious, it has always been noted by the creators of the theory of economic growth, and is confirmed by the practice of management.

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

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

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

In the dictionary of the Russian language S.I. Ozhegov, dictionary of modern Russian literary language K.A. Timofeev, in the Russian encyclopedic dictionary A. M. Prokhorov there is another definition of "potential" as a value that characterizes a wide class of force fields at a given point, which opens up a number of concepts in physics, chemistry, mathematics.

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

A well-known specialist in the field of regional economy research K.M. Misko defines potential as the limit of human internal knowledge, hidden opportunities effective use of the object under study, which can be quantified and ultimately implemented under ideal conditions of practical activity.

In scientific publications, you can find other approaches to the problem under consideration.

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

The interpretation of "potential" given by T.F. Ryabova: "Potential is the totality of available factors of production, intelligence, production reserves and capabilities capable of providing the release of high-quality goods necessary to meet the comprehensive needs of various categories of the country's population."

Indeed, potential is a source of satisfaction of the all-round demands of various categories of the country's population, but it is hardly advisable to consider together the factors of production, production reserves and the possibility of differentiating their distinctive properties.

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

Thus, the essence of the potential is most fully given in the Great Soviet Encyclopedia. In this regard, potential should be understood as a set of funds, reserves, the use of which allows you to achieve an economic effect.

For further development research is important to define what is meant by resources.

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

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

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

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

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

In general terms, the resources of the enterprise, according to L.G. Okorokova, are understood as a set of funds, stocks, sources, means and objects of labor available to the enterprise and which can be mobilized and put into action, as well as used to achieve its goals. Having sufficient resources for an enterprise means having the necessary capabilities under certain conditions for its development and normal functioning in accordance with the set goals. However, a group of authors, including M.A. Komarov, E. Rumyantseva, A. Yakovenko, add to the existing classification also information resource, currently occupying one of the dominant positions.

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

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

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

This approach is legitimate, but the constituent elements of different quantitative and qualitative characteristics should be integrated into a single concept as applied to the enterprise level.

Consequently, the organization must ensure high operational efficiency through full and rational use all the resources he has.

In this regard, resources should be understood as monetary and non-monetary funds, values, reserves, the possibility of their use if necessary, sources of funds.

There are also different approaches to the classification of resource types in the economic literature. Summarizing the approaches of various authors, the resources of the enterprise can be classified according to the following criteria (Fig. 1.1).

Figure 1.1 - Classification attributes of resources

A source:

K.S. Borzenkova, according to the degree of belonging of resources to the enterprise, distinguishes between internal ones, which self-organization and external resources have.

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

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

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

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

consumed resources are current costs or distribution costs.

The fundamental difference between the terms "resources" and "potential" is that resources exist independently of the subjects of economic activity, and the potential of an individual enterprise, society as a whole, is inseparable from the subjects of activity. Those. "potential", in addition to material and intangible assets, includes the ability of an employee, team, enterprise, society as a whole to effectively use the available funds or resources.

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

For these purposes, it is advisable to use an economic category in the system of estimated indicators of resource efficiency, through which it is possible to take into account the amount of accumulated resources, the degree of utilization of opportunities and the value of the created social product. This category can be "resource potential".

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

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

It should be noted that in theoretical and practical aspects, the category of resource potential at the enterprise level has not been sufficiently studied, although in scientific literature at the macro level is discussed quite widely.

To determine the resource potential of an enterprise as an object of economic science research, it is necessary to dwell on theoretical approaches to this term in the research of economists.

So, V.A. Svobodin characterizes the resource potential as "the totality of resources at the disposal of the enterprise (land, labor, material)."

According to L.G. The near resource potential of an enterprise is a combination of all the resources of an enterprise that provide the opportunity to obtain the maximum economic effect at a given moment in time.

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

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

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

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

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

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

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

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

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

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

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

In the economic literature, there are two areas of study of the resource potential as an object: "resource" and "productive". The resource direction considers the resource potential as a set of resources of the economic link, the assessment of the resource potential comes down to determining the cost of available resources, and the level of use of the resource potential is determined by the ratio of the result obtained to the amount of resources used. Within the framework of the "effective" direction, the resource potential is considered as the ability of the economic system to master, process resources to meet social needs, the assessment of the value of the resource potential is reduced to assessing the maximum turnover that the economic link is able to produce with a given quantity, quality and structure of resources.

The resource potential is realized in the course of the enterprise's activities. This activity consists in the active and purposeful influence of the personnel of the enterprise on the means and objects of labor, the result of which is new goods and services.

A significant stage in the use of the resource potential is the sale of manufactured goods and services, making a profit, consolidating in already developed markets and developing new ones.

In the course of its development, the resource potential of enterprises can increase or decrease. The latter occurs when the own resources enterprises due to the outflow of employees, reduction in revenues material resources, disposal of fixed assets that are not compensated by their restoration, etc. A decrease in potential is also possible due to a persistent drop in demand for products.

Generalization of theoretical approaches to the content of the resource potential allowed us to identify general classification features of the resource potential.

Depending on the degree of involvement in production and economic activity, various elements of the resource potential play a different role, therefore, when studying the structure of the resource potential, the active and passive parts should be distinguished in its composition. The active part includes the resources that are involved in economic activity and directly affect its performance: operating basic production and non-production assets; standard stocks of material assets in the sphere of production and circulation; employed part of the economically active population; scientific and technical information implemented in technologies, means, objects and products of labor. The resources available, but not involved in the economic turnover, refer to the passive part of the resource potential: excess stocks and reserves of material values ​​in the sphere of production and circulation; unoccupied part of the labor force; scientific and technical information implemented in projects; the results of scientific and experimental-design developments.

The allocation of the active and passive parts in the resource potential is very important from both theoretical and practical points of view, since it allows, firstly, to objectively assess the degree of use of the resource potential, and, secondly, to identify intensive and extensive reserves for increasing efficiency production.

According to the degree of using the capabilities of the economic link, the resource potential is subdivided into actual (achieved at the moment) and prospective. This differentiation makes it possible to assess the degree of use of the resource potential by comparing the prospective level of the resource potential with its actual value. The fundamental step is to determine the potential capabilities of the economic system.

However, it is possible to classify the resource potential according to other important criteria: territorial, sectoral, organizational, managerial, reproduction, energy-power, information availability.

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

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

Generalization of the above allows us to conclude that in the period of transition from a survival strategy to a development strategy, the study of economic potential is necessary. Economic potential is understood as a set of available types of resources, coupled with each other, the use of which allows you to achieve an economic effect. It is the basis of the economic activities of enterprises and organizations. The successful conduct of business activities of a trade organization is influenced by the degree of use of economic potential.

Thus, the resource potential is the basis of the economic potential of an economic entity and reflects the potential

enterprises. At the same time, the economic potential also presupposes the realization of potential opportunities, expressed in the achievement of economic effect. Based on this statement, we give the following definition of economic potential.

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

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

1.2 Methodological approaches to the analysis of the economic potential of the organization. The system of indicators of the effectiveness of its use

In the scientific literature, there is no sufficiently complete definition of the concept of "financial potential". The existing definitions focus on the provision of an organization with financial resources, which rather characterizes its financial condition, while the concept of "potential" should reflect the integral abilities and capabilities of the economic system to achieve the desired result. Thus, the financial potential of an organization can be defined as the maximum possible value of all its assets, subject to their best and most efficient use.

Most of the developed methods for assessing the financial potential of an organization involve the use of indicators of its financial condition for this purpose. The proposed methods for assessing the financial potential are based on an expert assessment of the values ​​of these indicators with the assignment of a certain number of points, the total value of which determines the qualitative characteristics of the level of the financial potential of the organization. Meanwhile, in accordance with the proposed approach to determining the financial potential, the indicators financial sustainability, solvency and profitability cannot be used to assess it, since they do not give an idea of ​​either the potential of the organization or the value of its assets. These indicators characterize only the financial condition of the organization in the already ended period. An assessment criterion for financial potential is the value of the organization or the value of the business.

To assess the financial potential, it is necessary to apply the market value of the organization (business), reflecting its ability to form the maximum financial result subject to the best and most efficient use of resources. At the same time, it is important to emphasize that market price organization must be calculated precisely taking into account the principle of the best and most effective use.

The implementation of tactical measures ensures the restoration of the organization's solvency in the current period, while the implementation of strategic measures allows to achieve the optimal level of use of the organization's financial potential in the long term. The proposed approach to financial recovery, in contrast to the existing ones, implies the need for the simultaneous development and implementation of both tactical and strategic measures.

Akulich V.V. believes that the relationship between the dynamics of production and the dynamics of resources (costs) will determine the nature of economic growth. Allocate an extensive and intensive way of economic growth of production. To assess the efficiency of economic activity, it is necessary to investigate the entire set of factors and sources of intensification of production, which will reduce the specific material costs, reduce the cost of production and, other things being equal, will contribute to an increase in production.

However, an excessive proportion of production inventories can lead to ineffective organization. So, the funds in stocks are "frozen" for a certain time and, as a result, turnover slows down, the liquidity of these types of funds decreases and you have to apply for borrowed resources. At the same time, the lack of raw materials, materials, fuel can lead to interruptions in the production process and to incomplete utilization of production facilities. Control over the optimal amount of production stocks is the most significant and relevant today. For these purposes Akulich V.V. recommends an analysis of the complex use of residues of raw materials, materials, components, work in progress, finished products etc.

The main objects of the analysis of the efficiency of the use of inventories are presented in Figure 1.2.

Figure 1.2 - Objects of analysis of the efficiency of using production stocks

For a complete and comprehensive assessment of the effectiveness of the use of industrial stocks, it is necessary:

determine the average annual balances of raw materials, materials, work in progress, finished products, etc.;

to study the dynamics of changes in the value of average annual residues;

to determine the indicators of turnover, their dynamics and changes in comparison with the plan and base;

substantiate and quantify the factors influencing the change in turnover indicators;

The main indicators characterizing the mobility of the use of inventories are:

.Inventory turnover ratio (Kob), defined as the ratio of the annual volume of product sales (annual revenue from product sales net of taxes and payments from revenue in comparable prices (B) to the average annual inventory balances (PZ):

Cob = V / PZ, (1.1)

where Kob is the turnover ratio,

В - revenue in comparable prices, mln. Rubles;

PZ - average annual inventory balances, mln.

.The duration of one turnover in days (Dob) is defined as the ratio of the product of the number of days in a year (360) and the average annual balance of inventories (PZ) to the annual sales volume (B):

App = (PZ x 360) / B, (1.2)

PZ - average annual inventory balances, million rubles;

В - sales volume, mln. Rub.

The relationship between these indicators is obvious: the duration of one turnover in days is defined as the ratio of days in a year to the average annual turnover of inventories:

Ext = 360 / Cob, (1.3)

where Dob is the duration of one revolution, days;

Cob is the turnover ratio.

A source:

We will conduct a comprehensive analysis of the composition and structure of labor potential, fixed and circulating assets and evaluate the effectiveness of their use in an organization in order to identify economic potential using the example of the private unitary enterprise "Grodno RMK".

2. Comprehensive analysis economic potential of the private unitary enterprise "Grodno RMK" FOR 2010-2012

2.1 Organizational and economic characteristics of the activities of the PUE "Grodno RMK"

The private repair unitary enterprise "Grodno RMK" was founded in 1972 in the form of the site "Koopremmontazhnaladka", which was subsequently reorganized into a specialized mobile mechanized column. Then, on October 1, 1985, the enterprise was separated from the SPMK and created in the form in which it exists today.

Full name: Private Unitary Repair Enterprise "Grodno RMK".

Abbreviated name: Private enterprise "Grodno RMK".

The organization is the private property of the Grodno Regional Consumer Society.

The private enterprise "Grodno RMK" is legal entity, commercial organization created in the form unitary enterprise, based on the right of economic management for an indefinite period, has an independent balance sheet, settlement and other accounts in bank institutions, has the right to conclude contracts on its own behalf, acquire property and personal non-property rights and bear responsibility, be a plaintiff and defendant in courts.

The organization has a seal and letterhead with its corporate name, corner stamp, trademark and other details, has the right to use the image on the seal trademark Belarusian Republican Union of Consumer Societies.

The main goal The private enterprise "Grodno RMK" is economic activity aimed at making a profit.

The organization specializes in maintenance, current repair, installation, commissioning of refrigeration, trade and technological, lifting and transport equipment and cash registers, electronic scales at trade and public catering facilities of organizations of the consumer cooperation system, as well as healthcare, education and social security organizations in Berestovitsky, Voronovsky, Grodno, Dyatlovsky, Ivyevsky , Korelichsky, Mostovsky, Novogrudok, Ostrovets, Oshmyansky, Svislochsky, Shchuchinsky, districts of Grodno region.

In 2012, the Private Enterprise "Grodno RMK" worked under 18 contracts concluded with consumer cooperation organizations and 28 contracts with third-party organizations.

In 2012, 4270 pieces of equipment were transferred to service the organization, including:

units of thermal equipment (169 units - in the consumer cooperation system, 582 units - third-party organizations)

units of mechanical equipment (75 units - in the consumer cooperation system, 276 units - third-party organizations)

refrigeration equipment units (2824 units - in the consumer cooperation system, 344 units - third-party organizations)

In addition, the following was transferred for service: 1424 units of cash registers, 604 units of electronic scales

Administrative and production block and includes: administrative premises, a winding workshop, a refrigeration workshop, a turning workshop, a workshop for the manufacture of non-standard equipment, a car repair workshop, a KSA service center, a mechanical workshop, utility rooms, storage facilities.

Production activities are carried out in the production building on the territory of the organization, as well as in 15 districts of the Grodno region.

Organizational structure organization is reflected in Appendix A.

The executive body of the organization is the director. The director of the organization: ensures the implementation of the organization's plan, hires and dismisses employees in accordance with the terms of agreements (contracts) and legislative acts of the Republic of Belarus, represents the organization without a power of attorney in relations with state bodies of the Republic of Belarus, legal entities and individuals, concludes contracts on behalf of the organization, opens in banks, settlement, foreign exchange and other accounts, carries out settlement operations, issues orders and gives instructions, approves the staff of the organization, approves the norms for the distribution of profits remaining at the disposal of the organization.

The organization has the following equipment on its balance sheet:

lathe, drilling machines, welding machines, metal-cutting machines, grinding machines, measuring instruments, bench measuring tools, etc.

To ensure the performance of maintenance, repair, installation of refrigeration and commercial and technological equipment, 189 equipment was purchased at the expense of a grant from the global environmental fund for the amount of 8,860,625 rubles.

For the prompt fulfillment of customer requests and uninterrupted operation, the organization has its own vehicle fleet in the amount of 22 units: GAZ-53 - 4 units, UAZ 390944 cargo onboard-1 unit, UAZ390994 cargo-passenger - 1 unit, UAZ-3153-1 units, VAZ- 21043 - 1 unit, VAZ-2106 - 1 unit, VAZ-21101 - 1 unit, Bogdan 2310 - 1 unit, IZH 2715 - 1 unit, IZH 2717 - 6 units, Minibus wagon Volkswagen Transporter-1 unit, DEU Nexia-2 ​​units, Volga - 1 unit.

We will analyze the financial and economic activities of the enterprise, we will summarize the indicators in table 2.1

Table 2.1 - Main indicators of economic and financial activity of the private unitary enterprise "Grodno RMK" for 2010-2012

Indicator name Year Deviation (+/-) Growth rate,% 2010201120122011 from 20102012 from 20112011 to 20102012 to 20111. Volume of production, mln. Rub. 226734847785 + 1217 + 4301153.7223.52. Sales proceeds net of deductions, mln. Rub. 320643039124 + 1097 + 4821134.2212.03. Cost of sales, mln. Rub. 246529236084 + 458 + 3161118.6208.14. Expenses for the sale of products, mln. -------5. Profit (+), loss (-) from sales, mln. 280339779 + 59 + 440121.1229.86 Return on sales,% 12.49.710.0-2.7-0.378.2103.17. Profit from current activities, mln. Rub. 164364781 + 200 + 417222.0214.68. Net profit, mln. Rub. 120304624 + 184 + 320253.3205.39. Average number of employees, people, total 7272700-210097.210. FZP, million rubles, total 991.11346.13162.6 + 355 + 1816.5135.8234.911. Average monthly salary, rub. 113900515534723755595 + 414467 + 2202123136.4241.8

The volume of products sold increased in 2011 by 1217 million rubles. or 153.7% compared to 2010, in 2012 by 4301 million rubles. or 223.5%. Sales revenue also tends to grow in 2011 by 1,097 million rubles. or 134.2% and in 2012 by 4821 million rubles. or 212.0%. In turn, the cost of sales increased significantly by 458 million rubles. (118.6%) in 2011 and 3161 million rubles. or 208.1% in 2012. However, the profitability of sales decreased in 2011 by 2.7% and 0.3% in 2012 due to an increase in profit from sales, the volume of products produced and the cost of goods sold. Has increased significantly net profit organizations in 2011 by 184 million rubles. and in 2012 by 320 million rubles. As for the wage fund and the average monthly wage, it should be noted that these indicators tend to grow in hectares of 234.9% in 2011 and 241.8% in 2012 due to changes in the economic situation in the country and an increase in the volume of production and products sold in the organization.

According to the balance sheet of the private unitary enterprise "Grodno RMK", we will assess the financial capabilities of the enterprise (Table 2.2) according to the following indicators:

The current liquidity ratio is calculated using the formula:

Ktek. face = Acre / OBcr, (2.1.1)

where, Ktek. face. - current liquidity ratio;

Acre - short-term assets, million rubles;

The working capital ratio is calculated by the formula:

Cobs = (Ks + OBd-Ad) / Ak, (2.1.2)

where Cobs is the ratio of the availability of working capital;

Ks - equity, million rubles;

Hell - long-term assets, million rubles;

Ak - short-term assets, mln. Rub.

The ratio of financial liabilities with assets is calculated using the formula:

Kaf = (OBkr + OBd) / A, (2.1.3)

where, Kap - the ratio of the security of financial liabilities with assets;

OBkr - short-term liabilities, million rubles;

OBD - long-term liabilities, million rubles;

A - assets, mln rub.

The absolute liquidity ratio is calculated using the formula:

Cab. face = (FVcr + DS) / OBcr, (2.1.4)

where, Cab. lik - the ratio of absolute liquidity,

FVkr - short-term financial investments, million rubles;

DS - cash and cash equivalents, million rubles;

OBkr - short-term liabilities, mln.

Table 2.2 - Financial capabilities of the private unitary enterprise "Grodno RMK"

Indicator name 2010 2011 2012 Deviation (+/-) 2011 to 2010 2012 to 2011 Current liquidity ratio 992/430 = 2.31090 / 526 = 2.12168 / 1162 = 0.5-0.2-1.6 provision with own circulating assets (1780 + 93-1430) / 992 = 0.5 (2134 + 101-1671) / 1090 = 0.5 (3141 + 61-2196) / 2168 = 0.5 - Coefficient of financial liabilities with assets (430 + 93) / 1425 = 0.2 (526 + 101) / 2761 = 0.2 (1162 + 61) / 4364 = 0.3- + 0.1 Absolute liquidity ratio 28/430 = 0.141 / 526 = 0.165 / 1162 = 0.1--

Thus, the current liquidity ratio in 2012 compared to 2011 decreased by 1.6, however, it complies with the accepted norms, which is the basis for recognizing the structure of the balance sheet as satisfactory, and the organization as solvent. The ratio of provision with own circulating assets remained unchanged and amounted to 0.5. The ratio of financial liabilities with assets characterizes the company's ability to pay off its financial liabilities after the sale of assets. This ratio is significant throughout 2010 and 2011, remained unchanged and amounted to 0.2, and in 2012 increased by 0.1 and amounted to 0.3, based on this there is no reason to recognize the organization as a potential bankrupt. And the absolute liquidity ratio of 0.1 from 2010 to 2012 remained at the same level, which means that the organization has circulating assets in an amount sufficient to pay off its short-term liabilities.

Summing up, it can be noted that, in general, the private unitary enterprise "Grodno RMK" works efficiently, providing itself with a level of profit for expanded reproduction, but there is a reserve for growth by reducing sales costs, increasing sales proceeds.

2.2 Analysis of the composition and structure of labor potential, fixed and circulating assets

Let's analyze the structure and composition of the management staff of the private unitary enterprise "Grodno RMK", the data are presented in table 2.3

Table 2.3 - Composition and structure of labor resources of the PUE "Grodno RMK" for 2010-2012

Personnel categories Years Deviation (+/-) 2010 2011 2012 Personnel, people. weight,% staff, people. weight,% staff, people. weight,% 2011 to (from) 20102012k (from) 20111. Total personnel 721007210070100- - 2 Including: 1.1 workers4765,34765,34564.3- - 21.2 managers34,234,234.3-1.3 specialists1216.71216,71217.1- 1.4 other employees 1013.81013.81014.3 -

The composition and structure of labor potential by age and level of education are presented in Table 2.4.

Table 2.4 - Composition and structure of labor potential of PUE "Grodno RMK" by age and level of education

2010 2011 2012 Deviation (+/-) 2011/2010 2012/2011 people beats weight,% people beats weight,% people beats weight,% Average headcount 7210072100701000-2 By education level: - higher 1520.91520.91622.90 + 1 - specialized secondary 1419.41115.3710.0-3-4 - prof. - those. 3852.84156.94361.4-3 + 2 - general average 56.956.945.70-1 By age: - 18-29 years old 4663.94866.74158.6 + 2-7 - 30-50 years old 1723.61520.82028.6-2 + 5 - over 50 years old 912.5912.5912 .800

Figure 2.1 - Composition of labor potential by level of education

From the data presented in Table 2.4 and the graph in Figure 2.1, it can be seen that during 2010 and 2011. the average number of employees remained unchanged and only in 2012 decreased by 2 people. The level of education of employees of the organization is relatively high, most have a vocational education - workers and employees of the organization. Let's analyze the composition and structure of the organization's working capital, their dynamics for 2010 - 2012. in tables 2.5 and 2.6.

Table 2.5 - Analysis of the composition and dynamics of working capital (million rubles)

Article current assets 2010 2011 2012 Deviation Growth rate,% 2011/2010 2012/2011 2011/2010 2012/2011 Inventories 185 306 648 + 121 + 342 165.4211.8 Long-term assets held for sale ------- Deferred expenses 91 318 + 4 + 5144.4138.5 Value added tax for purchased goods, works, services 11100100100 Short-term accounts receivable 4207111424 + 291 + 713169.3200.3 Short-term financial investments ------- Cash and cash equivalents 284165 + 13 + 24146.4158.5 Other short-term assets 161812 + 2-6112.566.7 Total: 65910902168 + 431 + 1078165.4 198.9

Table 2.6 - Analysis of the structure of working capital

Item of current assets Year Structure,% 201020112012201020112012 Inventories18530664828,128,129.9 Long-term assets held for sale00000 0 Deferred expenses 913181.41.20.8 Value added tax on purchased goods, works, services1110,20,10,1 Short-term accounts receivable,2111463,7000000,000 and their equivalents 2841654.23.83 Other current assets 1618122.41.70.6 Total: 65910902168100100100

Figure 2.2 - Structure of working capital of ChUP "Grodno RMK" for 2012

Based on the data in Tables 2.5, 2.6 and Figure 2.2, we can conclude that the value of the company's current assets tends to grow throughout all analyzed periods.

Thus, the cost of working capital as of January 1, 2011 increased compared to January 1, 2010 by 431 million rubles. The main reasons for the growth were the increase in short-term accounts receivable by 291 million rubles. or 169.3%, reserves and costs (by 121 million rubles. or 165.4%). This impact was somewhat offset by an increase in cash by RUB 13 million. (146.4%) and prepaid expenses by 4 million rubles. (144.4%).

Based on the results of activities in 2012, the value of the company's working capital increased by another 1,078 million rubles. (198.9%). The reason for the increase was an increase in the amount of cash by 24 million rubles. - 158.5%. This impact was offset by an increase in the cost of inventories and costs by RUB 342 million. - 211.8%, the amount of taxes on the acquired values ​​remained unchanged.

The largest share in the structure of working capital is occupied by short-term accounts receivable (65.7%), and long-term assets intended for sale and short-term financial investments do not occupy a share in the structure of working capital at all.

To analyze and assess the provision of an organization with fixed assets, we will first calculate the average annual cost of all fixed assets, as well as their active part, using the formula:

WITH tcr = (C tng + Stkg ) / 2, (2.2.1)

where C tcr - the average annual cost of fixed assets;

WITH tng - the cost of fixed assets at the beginning of the year;

WITH tkg - the cost of fixed assets at the end of the year.

Thus, the average annual cost of all fixed assets will be:

in 2010: S tcr = (1054 + 1368) / 2 = 1211mln. rub.;

in 2011: S tcr = (1368 + 1624) / 2 = 1496mln. rub.;

in 2012: S tcr = (1621 + 2146) / 2 = 1884mln. rub.

The average annual cost of the active part of the OS will be:

in 2010: S tcr = (995 + 1220) / 2 = 1108mln. rub.;

in 2011: S tcr = (1310 + 1530) / 2 = 1420mln. rub.;

in 2012: S tcr = (1530 + 1946) / 2 = 1738mln. rub.

Table 2.7 - Assessment of the provision of the private unitary enterprise "Grodno RMK" with fixed assets for 2010-2012

Indicator Year of deviation Growth rate 2010201120122011 to 20102012 to 20112011 to 20102012 to 20111. Average annual cost of fixed assets, mln. Rub. 121114961884 + 285 + 388123.5125.91.1 Including active part, million rubles. 110814201738 + 312 + 318128.2122.42. Specific gravity of the active part,% (line 1.1 / line 1 x 100%) 91.594.992.3 + 3.4-2.6103.797.33. The number of workers in the largest shift, people 282627-2 + 192.9103.84. Labor-to-labor ratio, million rubles 43.357.569.8 + 14.2 + 12.3132.8121.45. Technical equipment of labor, million rubles 39.654.664.4 + 15 + 9.8137.9117.9