Production results of the enterprise. Concept. Main indicators and meters (units of measurement) of production volume. Analysis production results activity of the enterprise

Main results production activities

A) Technical results.

The quality of products supplied to the market (consumer, customer, client - to the buyer), is the most important result production activities. But quality does not exist on its own; it is embodied in products and depends on their quantity.

Here by product we mean any result of production activities: material products(raw materials, materials, substances, products, structures, etc.), energy(thermal, electrical), intellectual products ( information included in the documentation) services(transport, communications, consumer services, financial, consulting, etc.), work ( construction, installation, etc.), complex technical systems , for example, a thermal power plant or a chemical plant.

The output should be as much as the market needs, taking into account factors affecting the variability of demand. In this case, the products must be manufactured and delivered within the calendar time frame and frequency that satisfies the consumer.

So to quantity, quality and release dates products - interrelated results of production activities, which can be called technical results. They show how fully the organization satisfies the needs and expectations of consumers.

B) Financial results.

The production of products in the required quantity, of the required quality and within an acceptable time frame is an undoubted evidence of the effectiveness of management. But it is important what financial results. Let's choose from them:

Cost for the production of products, including for the payment of taxes and other fees, for reimbursement running costs(wages, purchases, rent, etc.), costs for the development and improvement of production, for solving the social needs of personnel and the surrounding society. Costs are directly determined by the design and actual level of quality of products.

Income (revenue) from the sale (sale) of products, which should not only reimburse costs, but make it possible to make a profit and pay dividends (for joint-stock companies). Sales volume depends on demand, demand depends on quality, price and marketing.

Price, which an organization can establish for its products. The price depends not only on costs, but also on quality . Monopoly sale of products with unique quality, which is in high demand, allows you to significantly increase the price.

The financial results of an organization are assessed not only by costs and income. For example, indicators such as labor productivity, profit or size dividends per share. But these indicators are secondary in relation to costs and income, which are more clearly related to quality.

B) Social results.

Interested in good financial results staff organizations, since the level of wages and social benefits; owners organizations, including shareholders, and society represented by the state, as tax revenues and opportunities for charity increase.

But there are other results that characterize the organization’s relationship with its own staff And society and which show how aware she is of her social responsibility and how fully it fulfills its obligations to them.

To these results, which we will call social, include: magnitude wages staff, condition working conditions and safety, the amount of deductions for social needs impact on environment, amount of various deductions to local and national budgets.

The costs associated with obtaining these results are determined by the financial results of the organization, which also directly or indirectly depend on the quality of the products produced.

In a broad sense under the results of the enterprise's activities every consequence of the production process is understood, everything the cause of which is the production process. Such a broad concept of production results allows them to be classified into economic, social, political, environmental results, etc.

Under economy results mean production and financial results.

Production results refer to benefits.

Financial results mean the costs of production and sales of products, revenue from sales of products (total amount cash or property in monetary terms received by the manufacturer for the sale of products), income, expenses and profit from other sales, non-operating income, expenses and profit.

Production results are products, works, services provided by the enterprise to third parties.

The production results of the enterprise are characterized by the nomenclature (list of names) of manufactured products, assortment (list of varieties, modifications of products of the same name), product quality (a set of properties characterizing the suitability of the product to satisfy needs in accordance with its purpose), production volume, delivery time.

Different types of goods and services are called nomenclature of the production program. The range of products contains the name of the product indicating quantity, quality and delivery dates.

Product range(services) characterizes the share of individual types of products in the production program.

When developing a production program, enterprises use natural, conditionally natural, labor and cost units of measurement. The system of indicators is used to organize planning, accounting and control of costs, sales volumes, nomenclature, assortment and labor intensity of manufactured products (works and services).

Natural meters(pieces, tons, meters, etc.) characterize the production specialization of the enterprise and its market share, and are used to establish technological standards for the consumption of raw materials, energy, working time, cost calculations, and production capacity calculations. Natural indicators most fully and correctly characterize the level of labor productivity.

Determining the volume of production in natural meters makes it possible to coordinate the production of certain types of products with the needs of the market, production capacity and the need for resources necessary for its production.

Conditionally natural meters used to characterize the volume of output of types of products that are identical in purpose, but have different consumer properties (fuel production is planned in tons of standard fuel, wall materials - in pieces of standard brick, production of canned food - in standard cans) and products of different labor intensity (in transport, given ton- kilometers). The volume of output in conventionally natural meters is determined by multiplying the volume of output in natural meters by a coefficient that takes into account differences in labor costs for the production of a given type of product.

Labor meters(hours and minutes of working time) are used to assess the labor intensity of products and production programs. Labor intensity or standardized working time costs are measured in standard hours. The labor intensity of a production program in standard hours represents the volume of production that must be completed by the team of the enterprise (shop). If the work is not subject to rationing, then labor intensity is calculated in man-hours. To measure the operation of equipment, a machine-hour meter is used.

Cost meters The production program is used simultaneously with natural and labor indicators. In monetary terms, such indicators as sales volume (sold products), commodity, gross, net, conditionally pure and standard-net products, gross and intra-production turnover are calculated.

Sales volume (products sold) is the cost of goods and services produced and sold by an enterprise over a certain period of time. The volume of products sold in value terms is calculated using the formula:

RP = TP ± ?OGPN.P. ± ?OGPK.P.,

Where RP

• ?OGP N.P. - change in balances of finished products at the beginning of the period;
• ?OGP K.P. - change in finished product balances at the end of the period.

TP- commercial products.

Commercial products- this is the cost of finished products obtained as a result of the production activities of the enterprise, completed works and services intended for sale.

The volume of commercial products includes the cost of: finished products, intended for sale externally, to your capital construction and non-industrial farms of your enterprise, semi-finished products of your own production and products of auxiliary and ancillary production intended for sale to the outside, the cost of industrial work carried out on orders from other enterprises or non-industrial farms and organizations of your enterprise. The volume of marketable products is calculated using the formula:

TP = ?(O I · C I ) + ?U J ,

Where ABOUT I- volume of production in natural units;

C I- wholesale price of products;

U J- volume of services and works of an industrial nature.

Sold products are equal to marketable products if the balances of finished products in the warehouse at the beginning and end of the reporting period remained unchanged.

Gross output characterizes the entire volume of work performed by the enterprise for a certain period. Gross output includes marketable products and work in progress.

VP = TP ± ONP N.P. ± SNP K.P. ,

Where ONP N.P. , ONP K.P. - balances of work in progress at the beginning and end of the period.

Work in progress represents the cost of unfinished products at all stages of the production process. The size of work in progress depends on the duration of the production cycle, the volume of production, the nature of the increase in costs, and the technology of manufacturing products. Work in progress in physical terms represents a backlog or stock. In value terms, work in progress is valued at actual cost. The size of work in progress is determined by calculation or experiment.

In enterprises with a short production cycle, work in progress is maintained at a constant level. At enterprises with a long production cycle (construction, shipbuilding, etc.), these indicators vary significantly.

Clean products- this is the newly created value in the enterprise. It includes wages taken into account when determining the cost of production, wage charges (unified social tax) and profit.

The use of the net production indicator makes it possible to eliminate the repeated counting of products and more accurately determine the efficiency of using enterprise resources.

PE = RP - MZ - A,

Where Emergency- clean products;

RP- products sold (sales volume);

MOH- material costs;

A- depreciation charges.

Conditionally pure products- this is net production taking into account depreciation charges.

Regulatory clean products represents part of the price of the product, including the basic and additional wages of personnel, the unified social tax and the profit of the enterprise.

Gross turnover represents the sum of the cost of production of all divisions of the enterprise.

Intra-factory turnover includes the cost of processing semi-finished products of own production at the enterprise, the cost of generating energy resources for technological purposes, lighting and heating of production units, the cost of tools, parts, spare parts, auxiliary materials of own production used in production, the cost of materials of own production, spent during routine repairs and maintenance of equipment etc.

Enterprises in a market economy perform various types of work, produce a variety of products and provide all kinds of services. Under the influence of supply and demand, taking into account existing production capacities, the enterprise forms a portfolio of orders (product portfolio) . Order portfolio- a set of external orders that the enterprise has in given time or for a certain period of time. Product portfolio a set of products produced by an enterprise. The product portfolio must be balanced and include products at different stages life cycle, which ensures the continuity of the enterprise’s production and sales activities, constant profit generation, and reduces the risk of losses from the sale of products at the initial stages of the life cycle.

The efficiency of production activities can be analyzed according to the following aspects:

• - analysis of volumes, range and structure of production
• - analysis of the implementation of the production program;
• - analysis of the quality of manufactured products;
• - analysis of production rhythm;
• - analysis of the efficiency of using production capacity (marginal analysis of bottlenecks);
• - analysis of production factors
• - assessment of reserves for growth in production volumes
• - analysis of production costs

Purpose analysis of output and sales volume production is to identify reserves for growth in product output, forming a range of products sold, expanding market share with maximum use of production capacity, and drawing up a forecast for production development.

Industry specific features of individual industries determine the choice of sequence of actions, steps, stages of analysis and specific calculation methods.

A comprehensive targeted analysis of production and sales of products must be carried out to analyze the competitive position of the enterprise and its ability to flexibly maneuver resources when market conditions change. This general analysis is implemented by conducting the following specific analyses: analysis of the volume and structure of product output, analysis of the fulfillment of contractual obligations and product sales, analysis of the technical level and quality of products, analysis of reserves for growth in production volumes, break-even analysis and assessment of the margin of financial safety. The objects of analysis are shown in Figure 1.2.

Rice. 1.2.

Statistical reporting, as well as enterprise accounting data, can be used as sources of information to analyze the volume of output and sales of products.

Analysis of the volume and structure of product output is carried out in several stages:

• 1. Study of the dynamics of gross and commercial output in comparison with the volume of products sold.
• 2. Analysis of the implementation of the production program by assortment.
• 3. Analysis of the product structure and the impact of structural changes on the implementation of the production program.
• 4. Assessment of the break-even point and margin of financial strength of the enterprise.

In the process of analyzing and evaluating production activities based on product characteristics, they resort to concepts such as:

• · gross output is the cost of all products produced and work performed, including work in progress;
• · marketable products - equal to gross minus the balances of work in progress and products produced for one’s own needs;
• · sold products.

The purpose of the analysis is to identify the dynamics, i.e. determination of the absolute (in rubles) and relative (in %) changes in production volume for any period (month) compared to the previous period or the beginning of the year. Analysis of dynamics is very important for identifying trends in the development of production volume and sales of products.

Analysis of the implementation of the production program by assortment allows us to evaluate:

• · degree of fulfillment of contractual obligations;
• · quality of planning;
• · quality of management.

Analysis of the implementation of the production plan allows us to establish the reasons for the ineffective use of production potential.

Assessment of the implementation of the assortment plan is based on a comparison of planned and actual production output for the main types of products included in the range.

Fulfilling the plan according to the structure means maintaining in actual output the ratio of individual types of products determined by the plan. A change in the structure of product production affects all economic indicators: the cost of commercial products, the level of profitability, the volume of commercial products in value terms. The volume of commercial and sold products may increase without an increase in the number of products in physical terms as a result of structural changes in the assortment, i.e. due to an increase in the share of more expensive products.

In the course of structural analysis, the impact of structural changes on the volume of output in value terms is usually calculated and the impact of structural changes on the change in average price is calculated.

When calculating the impact of structural changes on the volume of output in value terms, the volume of commercial output at actual output, planned structure and planned price and the volume of commercial output at actual output, actual structure and planned price are determined and compared. The resulting difference will show the impact of structural changes on the volume of commercial output in value terms.

The volume of production in value terms is determined as the sum of the products of the output of each type of product in physical terms by its share in the total volume and price.

Calculation of the impact of structural changes on changes in average prices is based on determining the weighted average prices under the planned and actual structure and multiplying the difference in the obtained values ​​by the actual output.

An assessment of the break-even and financial strength of an enterprise includes:

• · analysis of fulfillment of contractual obligations for product sales
• · analysis of fulfillment of contractual obligations for product supplies
• · analysis of the technical level and quality of products.

The change in product sales volume is influenced by the following factors: product shipment; balances of goods shipped; balances of finished products in the warehouse at the beginning of the period; release of commercial products; balances of goods shipped at the beginning of the period; balances of goods shipped at the end of the period; balances of finished products in the warehouse at the end of the period. Factors for changes in sales volume are calculated by comparison.

The analysis of product sales is closely related to the analysis of the fulfillment of contractual obligations for the supply of products. Analysis of the fulfillment of contractual obligations is carried out by employees of the sales department of the enterprise. It should be organized in terms of individual contracts, types of products, and delivery dates. At the same time, the fulfillment of contractual obligations is assessed on an accrual basis from the beginning of the year.

The sources of information for operational analysis of the progress of deliveries are primarily data from operational, technical and statistical accounting, and observational materials. Accounting can serve as a source of information, but more within limited limits due to its delayed nature.

The use of information technology makes it possible to quickly obtain information about shipments for each recipient in terms of product range, as well as by delivery time.

Analysis of the technical level is carried out by comparing the technical and economic indicators of products with the best domestic and foreign samples of similar equipment. In this case, the assessment is carried out according to the main technical and economic indicators that characterize the most important properties of products.

At the same stage, an analysis of the use of the enterprise's production capacity is carried out.

Production capacity directly affects the volume of products that an enterprise can produce, i.e. on the production program, and therefore is a powerful strategic tool in the competitive struggle.

In general, production capacity can be defined as the maximum possible output of products in the corresponding period of time under certain conditions of use of equipment and production resources (space, energy, raw materials, human labor).

In practice, there are several types of production capacity: design; launcher; mastered; actual; planned; input and output; input and output; balance sheet

Production capacity, as a rule, is measured in the same units in which the production of this product is planned in physical terms (tons, pieces, meters, etc.).

The more fully the production capacity is used over time, the more products are produced, the lower its cost, the more short terms the manufacturer accumulates funds for the reproduction of products and improvement of the production system itself: replacement of equipment and technologies, reconstruction of production and organizational and technical innovations.

The amount of production capacity is determined by the level of production technology, the range and quality of products, as well as the peculiarities of labor organization, the availability of necessary resources, the level of specialization and cooperation, etc. The instability of factors influencing the value of production capacity gives rise to the multiplicity of this indicator, so they are subject to periodic revision. The leading factor influencing production capacity and determining its value is equipment.

Production capacity may change during each planning period. The longer the planned period, the higher the likelihood of such changes. The following main reasons for changes in production capacity are identified:

• · installation of new pieces of equipment to replace outdated or damaged ones;
• · wear and tear of equipment;
• · commissioning of new capacities;
• · changes in equipment productivity due to intensification of its operating mode or due to changes in the quality of raw materials;
• · modernization of equipment (replacement of units, blocks, etc.);
• · changes in the structure of source materials, composition of raw materials or semi-finished products;
• · duration of equipment operation during the planned period, taking into account rates for repairs, maintenance, and technological breaks;
• · production specialization;
• · equipment operating mode;
• · organization of repairs and routine maintenance.

To calculate production capacity, the following initial data are used:

• · list of production equipment and its quantity by type;
• · modes of use of equipment and space;
• · progressive standards for equipment productivity and labor intensity of products;
• · qualifications of workers;
• · planned nomenclature and assortment of products that directly affect the labor intensity of products for a given composition of equipment.

When calculating production capacity, the following rules should be followed:

• · All available equipment is taken into account, regardless of its condition: operating or inactive due to a malfunction, being repaired, in reserve or undergoing reconstruction, idle due to lack of raw materials, energy, as well as equipment being installed. Backup equipment intended to replace equipment being repaired should not be taken into account when calculating power.
• · When commissioning new capacities, it is envisaged that their operation will begin in the next quarter after commissioning.
• · The effective maximum possible operating time of equipment under a given shift schedule is taken into account.
• · Advanced technical standards for equipment productivity, product labor intensity, and product yield standards from raw materials are applied.
• · Focus on the most advanced methods of organizing production and comparable measures of equipment operation and power balance.
• · When calculating production capacity for the planned period, we proceed from the possibility of ensuring its full utilization.
• · The necessary reserves of capacity are provided for a quick response to changes in product market demand.
• · When calculating the power value, equipment downtime that may be caused by shortages of labor, raw materials, fuel, electricity or organizational problems, as well as loss of time associated with the elimination of defects, are not taken into account.

The basis for calculating production capacity is the design or certified standards for equipment productivity and technically sound time standards. When the established standards are exceeded by workers, the power calculation is made according to the advanced achieved standards, taking into account sustainable achievements.

In the general case, production capacity M is defined as the product of the equipment’s rated productivity per unit of time H and the planned (effective) fund of its operating time T eff:

In turn, the effective working time fund of equipment T eff is defined as the calendar fund of time T cal (year length - 365 days) minus weekends and holidays and the time between shifts T non-working, as well as equipment downtime during scheduled maintenance T ppr. and equipment downtime for technological reasons (loading, unloading, cleaning, washing, etc.) T tech:

Determination of specific values ​​of production capacity is carried out for each production unit (site, workshop) taking into account the planned activities. Based on the capacity of the leading group of equipment, the production capacity of the site is established, for the leading section - the production capacity of the workshop, and for the leading workshop - the production capacity of the enterprise. When installing production capacity, measures are developed to identify bottlenecks in order to achieve the best balance of production capacities of the enterprise’s production structures, incl. using parallel-sequential methods of product processing.

To determine the most optimal value of production capacity, it is necessary to justify it. The most common method for economic justification of production capacity is critical point analysis. This method is successfully used in planning production capacity. When using this method, it is necessary to construct a graph of the dependence of costs and income on the volume of output based on the production data of the enterprise:

The purpose of the analysis is to find the point (in monetary units or units of output) at which costs equal revenue. This point is the critical point (break-even point), from which the profit area lies to the right and the loss area to the left. Critical point analysis is intended to justify capacity by selecting the volume of output that, on the one hand, will be optimal from the point of view of its sale on the market, and, on the other hand, will provide the lowest total costs while achieving the greatest result.

Many owners of manufacturing enterprises have rather limited financial resources and simply cannot afford to regularly purchase new, more powerful and modern equipment. However, issues of increasing production capacity must be resolved and preferably at minimal cost.

Product quality is analyzed using quality indicators. The following quality indicators are used in the analysis process:

• A) Generalizing. They characterize the quality of all manufactured products, regardless of their type and purpose, for example, the share of: new products in its total output; certified and non-certified products; products that meet international standards; exported products, including to highly developed industrial countries, etc.
• B) Individual (single). Characterize one of the quality properties: usefulness (for example, milk fat content); reliability (durability, trouble-free operation); manufacturability, reflecting the effectiveness of design and technological solutions(labor intensity, energy intensity, etc.); aesthetics of products.
• B) Indirect. These are fines for low-quality products, the volume and proportion of rejected products, the proportion of advertised products, losses from defects, etc.

In the process of analyzing product quality, it is necessary to:

• · evaluate the technical level of products;
• · identify deviations of this level for individual products compared to basic level and theoretically possible;
• · analyze the structure of product output according to parameters characterizing the quality of its manufacturing and delivery;
• · identify factors limiting the growth of the technical level of products;
• · justify the possibilities of improving product quality, reducing defects and losses.

Sources of information for analysis can be patents, regulatory and technical documentation, test reports, laboratory control data of physical and chemical indicators, information from technical control departments (QC), logs and schedules of defect-free delivery of products, etc.

To assess the implementation of the product quality plan, different methods are used:

• - point method: here the weighted average score of product quality is determined and by comparing its actual and planned levels, the percentage of quality plan fulfillment is determined.
• - when assessing the implementation of the plan for a variety, the actual share of each variety in the total volume of production is compared with the planned one, and to study the dynamics of quality - with data from previous periods.
• - assessment of the implementation of the product quality plan is also carried out by the specific gravity of certified products, the specific gravity of rejected and advertised products. This analysis carried out based on data on internal factory defects and external complaints about products.

Product quality indicators are analyzed by comparing actual data not only with data from previous reporting periods and the enterprise plan, but also with similar data from other related enterprises.

In addition to the listed assessment methods, manufacturing enterprises usually use various quality control tools.

Of great importance when analyzing production activities is the assessment of actual output and sales within the limits of production capacity, i.e. within the boundaries of "minimum - maximum" production volume. The break-even volume of production is the volume at which equality of income and costs is achieved. Comparison of the actual volume with the minimum (break-even, critical) volume will make it possible to assess the “safety” zone of the enterprise and negative value"safety" to remove certain types of products from production or change production conditions.

Comparing the achieved output volume with the maximum volume determined by the production potential of the enterprise allows us to assess the possibilities of profit growth with an increase in production volumes if demand or the enterprise's market share increases.

During the break-even analysis, it is necessary to carry out:

• · comparison of break-even volume for several periods (or comparison with the plan);
• · assessment of the degree of “security” of the enterprise over time;
• · quantitative assessment of the influence of factors on break-even production volume;
• · calculation of the planned production volume for a given amount of planned (expected) profit.

The break-even volume of production can be calculated using a formula based on the equality of revenue from sales of products and the sum of fixed and variable costs, resulting from the definition of break-even:

where p is the price of a unit of production;

Q - number of units of produced (sold) products;

C F - fixed costs in unit costs;

C V - variable costs in unit costs.

• 1. The break-even volume of output in physical terms is calculated using the formula:

• 2. To calculate the break-even volume of output in value terms, the left and right sides of the expression are multiplied by the price.
• 3. Break-even sales volume can be calculated using the marginal income value. MD's marginal income is defined as the difference between revenue and variable costs. From here:

Closely related to the concept of “break-even volume” is the concept of “margin of financial strength” (safety zone), which is the difference between the actual and break-even volumes.

One of the most important areas of analysis and evaluation of production activities is also the assessment and analysis of the costs of production and determination of its cost.

	INTRODUCTION
	Theoretical aspects of the results
		Concept, economic essence, classification
		Methodology for analyzing production results activities
	CURRENT ECONOMIC CONDITION LLC "PARUS" AND ANALYSIS OF ITS RESULTS ACTIVITIES
		General characteristics of the enterprise and its analysis economic activity
		Analysis of production results
	RESERVES AND WAYS TO IMPROVE RESULTS
		Development of a deterministic factor model production results
		Calculation of reserves for improving production activities of Parus LLC
	CONCLUSION
	LIST OF REFERENCES USED
	APPLICATIONS

INTRODUCTION

The transition to a market economy requires enterprises to increase production efficiency and the competitiveness of their products, goods and services.

The main task of industrial enterprises is to most fully meet the demand of the population with high-quality products. The growth rate of production volumes and improvement of its quality directly affect the amount of costs, profits and profitability of the enterprise.

The result of the enterprise's production activities is the output of products, revenue from the sale of these products and, ultimately, profit.

The volume of sales and the amount of profit, the level of profitability depend on the production, supply, sales and commercial activities of the enterprise, in other words, these indicators characterize all aspects of management.

Enterprise profit is part of the net income created in the production process and realized in the sphere of circulation, and which enterprises directly receive. Only after the sale of products does net income take the form of profit. Quantitatively, it represents the difference between revenue (after payment of value added tax, excise tax and other deductions from revenue to budgetary and non-budgetary funds) and the full cost of products sold.

The subject of research of this final qualifying work is the result of the production activities of the enterprise.

The object of the study is the enterprise Parus LLC. This company began its activities in 1996. The purpose of the enterprise is to produce paper and white products, provide a wide range of services to citizens, associations, organizations and firms.

The purpose of the final qualifying work is: theoretical and case study results of the enterprise's production activities, searching for reserves and ways to improve results.

In this regard, this final qualifying work sets the following specific tasks:

Ø study of theoretical aspects of the results of production activities of the enterprise, determination of methods for their analysis;

Ø economic characteristics of Parus LLC and analysis of the results of its production activities;

Ø development of a deterministic factor model;

Ø calculation of reserves for improving production results;

Ø identification of measures to improve production results.

The main sources when analyzing product sales and profits are invoices for the shipment of products, analytical accounting data for accounts 46, 47, 48 and 80, financial statements F2 “Profit and Loss Statement”, F5 “Appendix to the annual balance sheet”.

1. Theoretical basis of the results

production activities.

1.1. Concept, economic essence, classification

results of the enterprise's activities.

The final indicators of the economic activity of the enterprise are sales revenue, profit from sales, production volume, product range, its quality and rhythm of production. I characterize these indicators as nothing more than the effect obtained as a result of production and economic activities.

Each enterprise, firm, before starting production, determines what profit, what income it can receive.

Sales revenue- this is an indicator characterizing the final result of the enterprise’s production activities. It is defined as the product of the average price and the number of units sold.

Revenue is the main source of formation of the enterprise's own financial resources. It is formed as a result of the enterprise’s activities in three main areas:

Ø main;

Ø investment;

Ø financial.

Revenue from core activities acts in the form of revenue from the sale of products (work performed, services rendered) expressed in the form of a financial result from the sale of non-current assets, sale of securities.

Revenue from financial activities includes the result of the placement of bonds and shares of the enterprise among investors.

There are two methods for reflecting revenue from sales of products:

Ø for the shipment of goods (performance of work, provision of services) and presentation of settlement documents to the counterparty - accrual method;

Ø as payment is made - cash method.

There is a significant difference between these methods. The moment of sale in the first case and, therefore, the generation of revenue remains the date of shipment, i.e. The receipt of funds by the enterprise for shipped products is not a factor in determining revenue. This method is based on the legal principle of transfer of ownership of goods. But in the event of late payment for delivered products or the insolvency of the payer, the enterprise may have serious financial problems, which may result in non-payment of taxes and tax obligations, failure of settlements with related enterprises, and the emergence of a chain of non-payments. In order to smooth out negative consequences non-payments, the company is given the right to create a reserve for doubtful payments. Its value is determined by the enterprise based on an analysis of the composition, structure, size and dynamics of non-payments for the reporting period. The reserve for doubtful debts is an additional source of financing current liabilities.

In domestic practice, the second method is most widespread - determining revenue based on the actual receipt of funds into the company’s cash accounts. This procedure for accounting for revenue allows for timely settlements with the budget and extra-budgetary funds, since there is a real monetary source for accrued taxes and payments.

The receipt of revenue into the cash accounts of the enterprise represents the completion of the circulation of funds, and its use represents both the beginning of a new circulation and the stage of distribution processes. At this stage, the revenue base of budgets is formed different levels and thereby ensuring state interests, and also forming the enterprise’s own financial resources.

The proceeds received into the accounts of the enterprise are used primarily to pay bills from suppliers of raw materials, supplies, purchased semi-finished products, components, spare parts for repairs, fuel, and energy. Wages are paid from the proceeds. Depreciation of fixed assets is compensated, and the enterprise's profit is generated. The scheme for using proceeds is shown in Fig. 1.1.

Profit is the excess of income over expenses. The reverse situation is called loss. From an economic point of view, profit is the difference between cash receipts and cash payments. From an economic point of view, profit is the difference between the property status of the enterprise at the end and beginning of the reporting period.

The study of all aspects related to profit led to the understanding that profit calculated in accounting does not reflect the actual result of business activities. This led to a clear distinction between concepts such as accounting and economic profit.

Rice. 1.2. Factors in the formation, distribution and execution of profits.

Accounting profit represents the portion of the firm’s income that remains from total revenue after compensation for external costs, i.e. fees for supplier resources. This interpretation includes only explicit costs and ignores temporary (hidden) costs.

Economic (net) profit- this is what remains after subtracting all costs (external and internal, including the normal profit of the enterprise) from the total income of the company.

Also distinguish balance sheet profit enterprises is the difference between revenue from sales of products and the sum of material costs, depreciation and wages. Sometimes book profit is called total profit, since it is the source of distribution and use of enterprise funds.

The idea of ​​two interpretations of profit (accounting and economic) was developed thanks to David Solomon. He started from the premise that the concept of profit is needed for three purposes:

Ø Tax calculations;

Ø Creditor protection;

Ø For a sound investment policy.

D. Solomon developed a formula that determines the relationship between accounting and economic profit:

[Accounting profit] + [Non-operating changes in the value (valuation) of assets during one year] - [Non-operating changes in the value (valuation) of assets in previous reporting periods] + [Non-operating changes in the value (valuation) of assets in future reporting periods] = [Economic profit ].

Firstly, it characterizes economic effect, obtained as a result of the activities of the enterprise. But it is impossible to evaluate all aspects of an enterprise’s activities using profit. There cannot be such a universal indicator. That is why, when analyzing the production, economic and financial activities of an enterprise, a system of indicators is used.

Secondly, profit has a stimulating function. Its content is that it is both a financial result and the main element of the financial resources of the enterprise. The actual provision of the principle of self-financing is determined by the profit received. The share of net profit left at the disposal of the enterprise after paying taxes and other obligatory payments must be sufficient to finance the expansion of production activities, scientific and technological development and moral encouragement of employees.

Thirdly, profit is one of the sources for the formation of budgets at different levels. It goes to budgets in the form of taxes and, along with other revenues, is used to finance the satisfaction of joint social needs, to ensure that the state fulfills its functions, and state investment, production, scientific, technical and social programs.

In Fig. 1.2. factors of formation, distribution and use of profits are presented.

Profit is the main source of financial resources of an enterprise associated with the receipt of gross income. Gross income of an enterprise is revenue from sales of products (works, services) minus material costs, i.e. including wages and profits. The relationship between cost, gross income and profit of the enterprise is shown in Fig. 1.3.

Rice. 1.3. The relationship between cost, gross income and profit of the enterprise.

Extensive

Intensive

Non-production

Domestic

To determine the main directions for searching for reserves for increasing profit, factors influencing its receipt are classified according to various criteria (Fig. 1.4.)

Rice. 1.4. Classification of factors influencing the amount of profit

TO external factors include natural conditions, government regulation of prices, tariffs, interest, tax rates and benefits, penalties, etc. These factors do not depend on the activities of enterprises, but can have a significant impact on the amount of profit.

Internal factors for production and non-production. Production factors characterize the availability and use of means and objects of labor, labor and financial resources and, in turn, can be divided into extensive and intensive. Extensive factors influence the process of making a profit through quantitative changes: the volume of means and objects of labor, financial resources, operating time of equipment, number of personnel, working hours, etc. Intensive factors influence the process of making a profit through “qualitative” changes: increasing equipment productivity and its quality, using advanced types of materials and improving their processing technology, accelerating turnover working capital, increasing the qualifications and productivity of personnel, reducing the labor intensity and material intensity of products, improving labor organization and more efficient use of financial resources, etc.

Reproducible factors include, for example, supply, sales and environmental activities, social working and living conditions, etc.

In addition to the absolute amount of profit, an indicator of the enterprise’s efficiency is profitability. Profitability characterizes the performance of the company. Profitability indicators allow you to evaluate how much profit a company has from each ruble of funds invested in assets. There is a system of profitability indicators. It is possible to identify indicators used in statistical practice to assess the efficiency of using a company's property.

Profitability is one of the basic economic categories of the economy. The interpretation of the term “profitability” does not cause much disagreement, since it is understood as a ratio, the numerator of which always includes profit. Return on capital is calculated as the ratio of profit to capital (assets), return on costs is the ratio of profit to cost (costs), return on sales is the ratio of profit to price (sales revenue).

Profitability indicators are actively involved in the processes of analyzing the financial and economic activities of enterprises, financial planning, production management decisions, decision-making by potential creditors and investors.

The profit margin characterizes the absolute profitability of production, but does not give an idea of ​​the efficiency of the firms. To characterize their relative profitability (degree of profitability), profitability indicators are used.

I must say that on different industries external factors develop differently and therefore, to some extent, can distort the reliability of the indicator as a criterion for production efficiency.

The purpose of analyzing the volume of output and sales of products is to identify reserves for growth in the volume of production, forming an assortment of products sold, expanding market share with maximum use of production capacity, and drawing up a forecast for production development.

The volume of industrial production can be expressed in natural, conditionally natural and cost measurements. The main indicators of production volume are marketable and gross output. Gross output is the value of all products produced and work performed, including work in progress. Usually expressed in comparable prices.

Commercial output differs from gross output in that it does not include the remains of work in progress and on-farm turnover. It is expressed in wholesale prices in force in the reporting year. In terms of its composition, in many enterprises the gross output coincides with the commodity output, if there is no on-farm turnover and work in progress.

Natural indicators of production volumes (pieces, meters, tons, etc.) are also important for assessing the implementation of the production program. They are used when analyzing production volumes for individual types of homogeneous products.

Conditionally natural indicators, like cost ones, are used to generalize the volume of production.

Operational analysis of product output is carried out on the basis of calculations, which reflect planned and actual information on product output in terms of volume, range, and quality.

To ensure more complete satisfaction of the needs of the population, it is necessary that the enterprise fulfills the plan not only for the total volume of products, but also for the assortment (nomenclature).

Nomenclature - a list of product names and their codes established for the corresponding types of products in the All-Union Classifier of Industrial Products.

Assortment - a list of product names indicating its production volume for each type. It can be full, group and intra-group.

An important indicator of the activity of an industrial enterprise is the quality of products. Its increase ensures savings not only in labor and material resources, but also makes it possible to more fully satisfy the needs of society. A high level of product quality helps to increase demand for it and increase the amount of profit not only due to sales volume, but also due to higher prices.

Quality products is a concept that characterizes the parametric, operational, consumer, technological, design properties of a product, the level of its standardization and unification, reliability and durability. There are general, individual and qualitative indicators of product quality.

General indicators characterize the quality of all manufactured products, regardless of their type and purpose:

a) the share of new products in its total output;

b) the share of certified and non-certified products;

c) the share of products of the highest quality category;

d) the share of products that meet international standards;

e) the share of exported products, including to highly developed industrial countries.

Individual (single) product quality indicators characterize one of its properties:

Ø usefulness (fat content of milk, ash content of coal, iron content in ore, etc.);

Ø reliability (durability, trouble-free operation);

Ø manufacturability, characterizing the effectiveness of design and technological solutions (labor intensity, energy intensity);

Ø aesthetics of products.

Indirect indicators are fines for low-quality products, volume and share of advertised products, losses from defects, etc.

When studying the activities of an enterprise, analysis of the rhythm of production is important. Rhythm - uniform production of products in accordance with the schedule in the volumes and assortment provided for by the plan.

Rhythmic work is the main condition for the timely release and sale of products. Irregularity worsens all economic indicators: product quality decreases; the volume of work in progress and excess balances of finished products in warehouses increases and, as a result, capital turnover slows down; deliveries under contracts are not fulfilled and the company pays fines for late shipment of products; revenue is not received on time; the wage fund is overspent due to the fact that at the beginning of the month workers are paid for downtime, and at the end - for overtime work. All this leads to an increase in production costs, a decrease in the amount of profit, and a deterioration in financial condition enterprises.

Direct and indirect indicators are used to assess the implementation of the plan in terms of rhythm. Direct indicators are the coefficient of rhythm, the coefficient of variation, the coefficient of arrhythmia, the share of production for each decade (day) to the monthly output, the share of products produced for each month to the quarterly output, the share of the products produced for each quarter to the annual production volume.

Indirect indicators of rhythm are the presence of additional payments for overtime work, payment for downtime due to the fault of the business entity, losses from defects, payment of fines for under-delivery and untimely shipment of products, the presence of excess balances of work in progress and finished products in warehouses.

1.2. Methodology for analyzing results

production activities

The volume of industrial production can be expressed in natural, conditionally natural and cost measures.

The volume of product sales is determined in current prices (wholesale, contract). Includes the cost of products sold, shipped and paid for by customers.

Analysis of production volume begins with studying the dynamics of gross output, calculating basic and chain growth rates and increments.

The average annual growth rate can be calculated using the geometric mean:

The volume of production can be influenced by the average number of employees, the working period, the average length of the working day and the average hourly output per employee.

V=P r-v . h.h; (1.2.2)

where V is the volume of production;

P r-v- average number of employees;

рп - working period (number of days worked by one employee per year);

t days - average working day;

W h.h. - average hourly output per employee, in man-hours.

Based on formula (1.2.2), you can find the influence of each factor on production volume.

V = V 1 - V 0: (1.2.3)

V (P r -V) = V 0 . (I r-v - 1): (1.2.4)

V(рп) = V 0 . I r-v. (I р-п - ​​1); (1.2.5)

V(t days) = V 0 . I r-v. I rp. (I t days - 1); (1.2.6)

V(W h.h) = V 0 . I r-v. I rp. I t days. (I w h.h - 1); (1.2.7)

V = V ( r-v) + V (рп) + V (t days) + V (w h.h).

The assortment plan can be assessed:

a) using the least percentage method;

b) by their share in the general list of product names for which the product release plan has been fulfilled;

c) using the average percentage, which is calculated by dividing the total actual output within the plan by the total planned output (products manufactured in excess of the plan or not provided for by the plan are not counted towards the fulfillment of the assortment plan).

Product quality is a concept that characterizes the parametric, operational, consumer, technological, design properties of a product, the level of its standardization and unification, reliability and durability. There are general, individual and indirect indicators of product quality.

For products whose quality is characterized by grade or condition, the share of products of each grade (condition) in the total production volume, the average grade coefficient, and the weighted average price of the product under comparable conditions are calculated.

The average grade coefficient can be determined in two ways: a) the ratio of the quality of first grade products to the total quantity; b) the ratio of the cost of products to the price of the first grade.

TO variety = ,

Where V i is the quantity i- that product;

R i- price i- that product;

P I varieties - price of first grade products;

V total - total quantity of production.

If the average planned price is known, then the quality plan fulfillment index can be found:

I issue. Pl. = ,

where I issue pl. - quality plan implementation index;

Average actual price;

Average target price.

To assess the implementation of the plan in terms of rhythm, an indicator is used - the rhythm coefficient.

TO rit= , (1.2.8)

where a i- % of fulfillment of the release plan, but not more than 100;

n - time period.

You can also calculate the uniformity coefficient:

TO ditch= 100 - V, (1.2.9)

where V is the coefficient of variation

where is the standard deviation from the planned target;

Release of products within a specified period.

where n is the number of scheduled tasks,

X i - release for each period.

To assess the rhythm of production at an enterprise, an arrhythmia indicator is also calculated as the sum of positive and negative deviations in product output from the plan for each day (week, decade). The less rhythmically an enterprise operates, the higher the rhythmicity indicator.

Sales revenue is an indicator characterizing the final result of the enterprise's production activities. It is defined as the product of the average price and the number of units sold:

where VR is sales revenue,

p - price per unit of goods,

q is the quantity of this product.

BP = BP 1 - BP 0,

This formula can be written differently:

BP = Σp 1 q 1 - Σp 0 q 0

A relative indicator that reflects the impact of changes in the volume of sales of goods on revenue is the index of physical volume of trade turnover (I q).

There are two types of indices of physical volume of trade turnover.

The first version of the physical volume index is built according to the Paasche scheme, i.e. at prices of the reporting period. Its formula is as follows:

The second version of the physical volume index is built according to the Lasperes scheme. Its formula is as follows:

A relative indicator that reflects the impact of price changes on revenue dynamics is called a price index.

The price index also has two construction options: the Paasche scheme and the Laspereys scheme.

Profit from product sales generally depends on the following factors:

1. Sales proceeds:

where Pr is profit from sales,

U Pr - level of profit from sales.

2. Costs:

where Z is the cost of goods sold,

УZ - cost level.

3. Value added tax

where Y VAT- VAT level.

dynamics of profit from sales:

absolute change:

Pr = Pr 1 - Pr 0 .

You can also find the impact on profit from sales of the following factors:

1. Volume (V) and structure of products sold (d рп):

Pr (V, d rp) = Pr 1 - Pr 0. (1.2.19)

2. Total cost (Zn):

Pr (Zn) = Zn 1 - Zn 1. (1.2.20)

3. Average selling prices ():

Pr() = BP 1 - BP 0 (1.2.21)

Profitability indicators can be combined into several groups:

1. Indicators characterizing the profitability of production costs and investment projects;

2. Indicators characterizing the profitability of sales;

3. Indicators characterizing the profitability of capital and its parts.

All these indicators can be calculated on the basis of balance sheet profit and profit from sales.

Return on sales is calculated by the ratio of profit from sales to revenue from sales:

R m-f = , (1.2.22)

where R m-f- profitability of sales

R m-f= R m-f 1 - R m-f 0

R m-f(Rd) = R m-f 0 . (IPr - 1)

R m-f(BP) = R m-f 0 . IPr

Product profitability is calculated by the ratio of profit from sales to the cost of products sold:

R p-i = , (1.2.23)

where R p-i- product profitability;

Σ zq - cost of goods sold.

R p-i= R p-i 1 - R p-i 0

R p-i(Rd) = R p-i 0 . (IPr-1)

R p-i(Σ zq) = R p-i 0 . IPr. ()

Return on equity (R s.k..) is calculated by the ratio of book profit (P b) to the amount of equity capital (Σ s.k..)

R s.k. = . (1.2.24)

R s.k.= R s.k. 1 - R s.k. 0 ;

R s.k.(P b)= R s.k. 0 . (IP b -1);

R s.k. (Σ s.k..)= R s.k. 0 . IPb();

Return on fixed capital (R os.k.) is determined by the ratio of profit from sales to the average annual cost of fixed capital (Σ os.k.).

R os.k. = . (1.2.25)

R os.k.= R os.k 1 - R os.k 0 ;

R os.k.(R)= R os.k 0 . (IPr-1);

R os.k. (Σ s.k..)= R os.k 0 . IPr();

The profitability of non-current assets is calculated by the ratio of book profit to the amount of non-current assets:

R vn.a. = . (1.2.26)

where R vn.a. - profitability of non-current assets;

Σ vn.a. - the amount of non-current assets.

R vn.a.= R vn.a 1 - R vn.a 0 ;

R vn.a.(P b)= R vn.a 0 . (IPb-1);

R vn.a. (Σ vn.a.)= R vn.a 0 . IPb().

Return on working capital is calculated by the ratio of profit from sales to the average annual cost of working capital:

R ob.k. = . (1.2.27)

where R ob.k. - return on working capital;

Σ ob.k. - average annual cost of working capital.

R ob.k.= R ob.k 1 - R ob.k 0 ;

R ob.k.(P r)= R ob.k 0 . (IPr-1);

R ob.k. (Σ ob.k.)= R ob.k 0 . IPr().

The overall profitability indicator is calculated using the following formula:

R generally. = , (1.2.28)

where R generally. - overall profitability.

2. CURRENT ECONOMIC STATE OF "PARUS" LLC

AND ANALYSIS OF THE RESULTS OF ITS ACTIVITIES.

2.1. General characteristics of the enterprise and its analysis

economic activity.

Limited Liability Company "Parus" was registered on March 20, 1996 by the Decree of the head of the administration of the MKR, the actual start of activity in July 1996. Location of the company: Russia, Stavropol Territory, Kislovodsk, st. Promyshlennaya, 14. The company was established for an unlimited period.

The founders of the Company are:

Ø Narzan company represented by General Director R.F. Aibazov;

Ø Tekkev Abdullah Kazievich;

Ø Bostanov Azretali Segidulovich.

The founders of the Society are its participants. The Company has the right to be a participant in other enterprises.

The goals of the Company's activities are: production of products and goods, provision of a wide range of services to citizens, associations, organizations and firms. To achieve these goals, the Company, in accordance with current legislation, carries out the following types activities:

Ø Printing activities, by organizing a printing workshop to produce a wide range of goods from paper, cardboard, leather, etc. for schools, enterprises and citizens;

Ø Commercial (including the purchase of agricultural products);

Ø Foreign economic activity;

Ø All types of activities prohibited by the legislation of the Russian Federation.

The form of ownership of the Company is private. The property of a company is its means of production and other property in accordance with the goals of its activities.

The Company sells its products, works and services at prices established independently or on a contractual basis, as well as in cases. Provided by legislation - at state rates.

Over several years of operation, the Company was able to establish production and trading activities in Kislovodsk. Today, Parus LLC has a workshop for the production of paper and white products (binders, paper folders, Delo cover and much more), has three retail outlets (retail) in Stavropol for the sale of products and a retail outlet in Kislovodsk (wholesale trade).

Over the relatively short period of its existence, the company was able to penetrate deeply into the paper, white and stationery market. The main permanent buyers of the Steel Society Steel: the Kislovodsk GUS of OJSC Elekhvyaz, FAIK PSB "Stavropolier", OJSC "Stavropolpromstroybank", Patrynopers 7907, Uchkekensky OSB 7770, Kislovodskoy OSB 1795, RCC Kislovodsk, Sanatorium "Caucasus", Kislovodskiy KMC, Sanatorium, sanatorium "Narzan", Institute of Friendship of Peoples, KIEP, RGEA, health department of Kislovodsk (clinic No. 1, children's hospital, maternity hospital) due to the fact that the company always has a wide range of stationery, paper products, forms.

The range of the Company's suppliers is wide, because... the volume of activity is large. These are companies from different cities: Krasnodar (“Yugkantstorg”, “Yugopttorg”), Voronezh (“Voronezhatom”, “Samson”), Rostov-on-Don (“Bereg”), Moscow region (“Stupex” ). Today, the company receives raw materials directly from manufacturers, bypassing intermediary companies and thereby trying to reduce costs and. therefore, the selling price of goods of own production.

The company's main focus is, of course, production, but it also pays great attention to trade.

The company owns fixed assets, the main one of which is the REX ROTORY risograph, which carries out copying. In general, the enterprise has equipment worth 181,466 rubles, and the revaluation of fixed assets was not carried out in order not to increase the cost of manufactured products.

In 1998, the company used a loan issued by FAIK PSB Stavropol OJSC in the amount of 100,000 rubles and paid a total of 54,402 rubles in interest in 1998, with 47,475 rubles going towards the cost of production.

At the same time, according to the results of last year, the enterprise received a good profit, considering that it existed relatively recently; the country was shocked by the August 1998 crisis, and many enterprises simply went bankrupt.

It should be noted that due to the fact that Parus LLC employs the labor of disabled people, the enterprise has a number of tax benefits, which allows it to keep more funds in circulation.

Thus, an LLC pays only 50% of the accrued income tax (i.e., a rate of 35% : 2 = 17.5%), does not pay property tax, and did not pay VAT on goods of its own production until 2000.

Thus, Parus LLC has all the prerequisites and is doing everything possible to organize normal work and is able to pay interest on the requested loan, as well as repay the principal debt on time.

Management structure

Rice. 2.1. Management structure at Parus LLC

The technological process of manufacturing a binder, one of the types of goods manufactured by the enterprise, consists of several stages:

1. Unwinding cardboard from a roll into sheets (sheet cutting machine PR-2M);

2. Cutting sheets of cardboard into blanks measuring 310mm x 475 mm (paper-cutting machine BR-110);

3. Printing (flatbed printing machine PS 1-M);

4. Creasing (creasing machine UPB-41/S);

5. Attaching the binder to the cover manually using PVA glue;

Unwinding cardboard

Packing by hand.

Rice. 2.2. Technological process for making a binder.

When analyzing economic activities, all indicators were calculated in current prices without taking into account the price index, because There is no data on price indexation.

Sales revenue at the enterprise has been growing over the years. In 1999, sales revenue excluding VAT increased by 152.9% compared to 1998 and amounted to 2,293,344 rubles.

Cost of products sold also increased. It increased 2.6 times and amounted to 2,111,534 rubles in 1999.

Costs per ruble of marketable products in 1999 amounted to 73 kopecks, which is 3 kopecks more than in the base year. Under the influence of price changes, costs per ruble of commercial products decreased by 8 kopecks. Under the influence of changes in cost, they increased by 15 kopecks. Under the influence of the quantity of products, costs per ruble of marketable products decreased by 0.03 rubles.

The main share in sales revenue comes from the production and sale of the following goods:

Folder;

Paper folder;

Note paper (gray);

Note paper (white).

The company is engaged in production and commercial activities. Manufacturing activities accounted for 59.3% of total revenue in 1999, which is 5.7% lower than in 1998. Commercial activities accounted for 40.7% of revenue in 1999, and 35% in 1998.

As for the profit from sales, it also increased. Due to changes in the volume and structure of products sold, it increased by 9,803 rubles. Due to the change in total cost, profit from sales decreased by 764,328 rubles. Due to price changes, sales profit increased by RUB 773,043. In general, profit from sales increased by 18,518 rubles.

Average annual amount productive capital increased by 55.8%, this was due to an increase in the amounts of fixed and working capital.

Capital efficiency in 1999 increased by 18.6% compared to 1998.

Due to the change in the level of profitability, the efficiency of capital decreased by 1.42 rubles. Under the influence of the turnover ratio, return on equity increased by RUB 1,256. Due to changes in capital productivity of fixed assets, return on capital increased by 1,114 rubles. Due to the change in capital productivity of intangible assets, return on capital increased by 0.035 rubles. Overall, the absolute increase in return on equity was + RUB 0.982.

The depreciation rate in the reporting year increased by 252.6%. This was due to a significant increase in the amount of depreciation of fixed assets.

Due to the increase in the wear rate, the serviceability rate decreased by 52.1% and amounted to 39.7%.

The enterprise's labor resources are not fully utilized. On average, one worker worked 216 days instead of 220 provided for by the plan, and therefore the daily loss of working time amounted to 4 days per worker.

The wage fund increased by 721 rubles. This was influenced by a change in the monthly payment of one employee by 2,209 rubles. and by increasing the average number of employees by 4 people.

The productivity of one employee increased in 1999 by 18,045.5 rubles. and amounted to 34892.2 rubles.

The financial condition of the enterprise in 1999 worsened. Financial stability decreased by 17.1% compared to 1998. The company is uncreditworthy and insolvent.

Less than standard values ​​and the balance sheet structure is considered unsatisfactory. The company will not be able to restore its solvency within 6 months.

2.2. Analysis of production results.

We will begin the analysis of the results of production activities by studying the dynamics of gross and marketable output, calculating the basic and chain growth rates and increments using formula (1.2.1) in clause 1.2.

According to the results of the calculations (see Appendix No. 7), the average annual growth rate will be 36%. The volume of production of commercial products increased by 241.3%.

Table 2.2.1

Dynamics of commercial products

	Commodity products,	Growth rate, %
		basic	chain

For clarity, the dynamics of commercial products can be depicted graphically.

Rice. 2.2.1 Dynamics of commercial products

Next, we will analyze the implementation of the plan for the production of commercial products (Table 2.2.2). From the calculations it is clear that the production volume was exceeded for all types of products by 61.5%, which amounted to 518,292 rubles.

Table 2.2.2

Analysis of the implementation of the plan for the production of commercial products

Product	Production volume, rub.			Deviation from last year's plan		Actual Release Variance
	last year	reporting year				from planned		from the past
		plan	fact
Folder
Paper folder
Note paper (c)
Note paper (b)

Table 2.2.3

Execution of the assortment plan

Product	Commodity products. rub.		Execution of the plan	Commercial products included in the fulfillment of the assortment plan, rub.
	plan	fact
Folder
Paper folder
Note paper (c)
Note paper (b)

Using the least percentage method, the assortment plan was fulfilled by 137.9%. According to the average percentage method, the plan was completed 100%. In terms of the specific percentage in the general list of product names for which the production plan was fulfilled, it also amounted to 100%.

Table 2.2.4

Initial data for factor analysis of production volume

Indicator	Unit of measurement	Years		Deviations, ±
				absolute, rub.	relative,
Production volume, (V)
Average number of employees (P)
Working period ()
Average hourly output per employee ()
Average working day ( days)

Using formula (1.2.4), we find the change in production volume due to a change in the average number of employees:

V (P r-v) = 589635 (1.114 - 1) = 67218.4 rub.

Using formula (1.2.5), we calculate the change in production volume due to a decrease in the working period:

) = 589635 . 1.114 (0.9953 - 1) = 3021.5 rubles.

Using formula (1.2.6), we calculate the change in production volume due to changes in the average working day:

(days) = 589635 . 1.114. 0.995 (1.0128 - 1) = 8496.3 rubles.

Using formula (1.2.7), we calculate the change in production volume due to a change in the average hourly output per employee:

(h) = 589635 . 1.114. 0.995. 1.013 (2.054 - 1) = 698468.3 rubles.

There is no grade at the analyzed enterprise. Let's analyze the quality of the paper, because... The company produces only two types of it - gray and white. As a rule, white paper is of higher quality and more aesthetically pleasing in appearance. Let us conventionally designate quality indicators: white paper - (B), gray paper - (C).

Table 2.2.5

Product quality analysis

Quality Score	Price	According to plan			In fact
		quantity,	in % of total	sum,	quantity,	total	sum.

Let's find the actual average price:

Average planned price:

pl. = rub.

I issue.p.= or 101%.

The quality plan is 101% fulfilled. Due to improved quality, production volume increased by 246.6 rubles. (28.8 - 28.5) . 822. Due to a decrease in the number of goods produced, the volume decreased by 16,473 rubles. (822 - 1400) . 28.5. In total, there was an expense in the amount of 16,265 rubles.

The rhythm was 99.95% of what was planned.

Table 2.2.6

Initial data for analyzing the rhythm of production

Quarter	Product output, pcs.		% plan completion
	according to plan	actually

TO ditch = 100 - 57,86 = 42,14

The uniformity of actually produced products is 42.14% of that provided for by the plan.

Table 2.2.7

Initial data for analysis of sales revenue

Indicator	Amount, rub.		Deviations, ±		Structure, %
			absolute, rub.	relative,
Revenue in production
Revenue from trade

Let's graphically depict the structure of total revenue:

Rice. 2.2.2 Structure of total sales revenue

Table 2.2.8

Input data for factor analysis of revenue

Product	Price per unit, rub.		Quantity, pcs		Amount, rub.
Folder
Paper folder
Note paper (C)
Note paper (B)

Revenue is affected by the price and quantity of products sold. Let's calculate their influence in two ways: according to the Paasche scheme and the Laspereys scheme:

According to the calculations made, it is clear that sales revenue increased by 131%.

Table 2.2.9

Initial data for analyzing profit from sales

Indicator	Years		Deviations,
Sales revenue, rub.
VAT level, %
Cost of sales of goods, rub.
Cost level, %
Profit from sales, rub.
Level of profit from sales, %

Using formula (1.2.16), we calculate the change in profit from sales due to an increase in sales revenue:

Pr(BP) = (2293344 - 906854) rub.

Using formula (1.2.17), we calculate how the profit from sales has changed due to an increase in the cost of products sold:

Pr(Z) = (88?48 - 92?07) . 22933.44 = - 82331.049 rub.

Using formula (1.2.18), we calculate the change in profit from sales due to changes in VAT:

Pr(VAT) = (6.788 - 5.135) . 22933.44 = 37908.976 rubles.

In general, profit from sales increased by 18,518 rubles.

Table 2.2.10

Enterprise profitability analysis

Indicator	Years		Deviations,
Return on sales
Product profitability
Return on equity
Return on fixed capital
Return on non-current assets
Return on working capital
Overall profitability

For all calculations made during the profitability analysis, see Appendix No. 9.

In the reporting year, return on sales decreased by 1.9%. Due to the change in the amount of profit, the profitability of sales increased by 2.022%, and due to the change in sales revenue it decreased by 3.9%.

Product profitability decreased in 1999 by 2.3%. Due to the change in profit from sales, it increased by 2.292%. Due to an increase in the cost of products sold, product profitability decreased by 4.583%.

Return on equity increased by 0.06%. Due to the increase in the amount of balance sheet profit, return on equity increased by 0.0847%. Due to the change in the average annual amount of equity capital, its profitability decreased by 0.0245%.

Return on fixed capital increased due to a change in profit from sales by 1.096%. Due to the change in the average annual amount of fixed capital, its profitability decreased by 0.1638%.

Overall, return on equity decreased by 0.054%.

Return on equity decreased by 0.005%. Due to the change in profit from sales, the return on working capital increased by 0.056%. Due to changes in the average annual amount of working capital, its profitability decreased by 0.061%.

Return on non-current assets increased by 0.126%. This was influenced by changes in balance sheet profit and the average annual value of non-current assets.

The overall profitability of the enterprise increased by 0.01%.

3. RESERVES AND WAYS TO IMPROVE RESULTS

PRODUCTION ACTIVITIES OF "PARUS" LLC

3.1. Development of deterministic

factor model of production results

Reserves for increasing the amount of profit are determined for each type of commodity product. Their main sources are an increase in the volume of product sales, a reduction in its cost, an increase in the quality of commercial products, their sale in more profitable markets, etc. (Fig. 3.1.1).

Rice. 3.1.1. Flowchart for calculating reserves for increasing sales profits

To determine reserves for profit growth based on an increase in sales volume, it is necessary to multiply the previously identified reserve for growth in sales volumes by the actual profit per unit of product of the corresponding type:

R Pvрп= P Prpi . (3.1.1)

Reserves for increasing profits by reducing the cost of commercial products and services are calculated as follows:

R P c = S[P C (V rp 1 + P V rp) ] . (3.1.2)

A significant reserve for profit growth is improving the quality of marketable products. It is determined as follows: the change in the specific gravity of each variety (standard) is multiplied by the selling price of the corresponding variety, the results are summed up and the resulting change in the average price is multiplied by the possible volume of product sales:

R P c = S(d i. p i) 100 (Vpp 1 i+ P V rp) . (3.1.3)

The main sources of reserves for increasing the level of profitability of sales are an increase in the amount of profit from product sales (RP) and a decrease in the cost of marketable products (RP). The following formula can be used to calculate reserves:

Р R = R V- R 1 = , (3.1.4)

where Р R is the reserve for profitability growth;

R V - profitability possible;

R i- actual profitability;

And 1 - the actual amount of costs for products sold;

WITH Vi- possible cost level i-th types of products, taking into account

identified reduction reserves;

V rp V- possible volume of product sales taking into account the identified

reserves for its growth.

Balance sheet profit depends on the following factors: sales revenue, cost of products sold, VAT, operating income (OD) and expenses (OR), non-operating income (NOP) and expenses (NRP), commercial expenses (CR).

Let's consider the impact of these factors on balance sheet profit.

Pb = Pb 1 - Pb 0

Pb 0 = VR 0 - C 0 - VAT 0 - KR 0 + OD 0 - OR 0 + Internal Revenue 0 - Internal Revenue 0;

Pb conv 1 = VR 1 - C 0 - VAT 0 - KR 0 + OD 0 - OR 0 + IRR 0 - IRR 0;

Pb conv 2 = VR 1 - C 1 - VAT 0 - KR 0 + OD 0 - OR 0 + VnD 0 - VnR;

Pb conv 3 = VR 1 - C 1 - VAT 1 - KR 0 + OD 0 - OR 0 + VnD 0 - VnR;

Pb conv 4 = VR 1 - C 1 - VAT 1 - KR 1 + OD 0 - OR 0 + VnD 0 - VnR 0;

Pb conv 5 = BP 1 - C 1 - VAT 1 - KR 1 + OD 1 - OR 0 + VnD 0 - VnR 0;

Pb conv 6 = BP 1 - C 1 - VAT 1 - KR 1 + OD 1 - OR 1 + VnD 0 - VnR 0;

Pb 1 = VR 1 - S 1 - VAT 1 - KR 1 + OD 1 - OR 1 + VnD 1 - VnR 1;

Pb (BP) = Pb conv 1 - Pb 0;

Pb (C) = Pb conv 2 - Pb conv 1 ;

Pb (VAT) = Pb conv 3 - Pb conv 2 ;

Pb (KR) = Pb conv 4 - Pb conv 3 ;

Pb (OD) = Pb conv 5 - Pb conv 4 ;

Pb (OR) = Pb conv 6 - Pb conv 5 ;

Pb (VnD) = Pb conv 7 - Pb conv 6 ;

Pb (VnR) = Pb conv Pb 1 - Pb conv 7 ;

IN lately Of great interest is the method of profit analysis, which is based on dividing production and sales costs into variable and fixed costs and categories of marginal income. This technique is widely used in countries with developed market relations.

Marginal income can be defined as the difference between revenue from product sales and variable costs:

Dm = BP - Rn, (3.1.5)

where Dm is marginal income;

Вр - sales revenue;

Рп - variable costs.

Break even

sales volume

Variables

Permanent

500 1000 X, pcs.

Rice. 3.1.2. Relationship between profit and sales volume

products and their cost.

Using the schedule, you can determine at what volume of product sales the enterprise will make a profit, and at what volume it will not. With its help you can determine the point. In which costs will be equal to revenue from sales of products. She got the name of the point break-even volume of product sales , or the profitability threshold, below which production will be unprofitable.

On the graph, the point is located at the level of 50% of the possible sales volume of products. If an enterprise's order packages are more than 50% of its production capacity, it (the enterprise) will make a profit. Otherwise, if the package of orders is less than 50%, the enterprise will be unprofitable and go bankrupt.

The difference between the actual and break-even sales volume is the safety zone.

To calculate the point of critical sales volume in monetary terms, we apply the following formula:

where N is fixed costs.

If we replace the maximum sales volume of products in monetary terms BP with the corresponding sales volume in natural units K, then we can calculate the break-even sales volume in natural units:

3.2. Calculation of improvement reserves

production activities of Parus LLC

Table 3.2.1

Input data for factor analysis of balance sheet profit

Indicator	Sum		Deviation,
Sales revenue
Cost price
Business expenses
Operating income
Non-operating income
Non-operating expenses
Balance sheet profit

Pb 0 = 906854 - 802404 - 63246 + 6 - 11098 - 2617 = 27495 rub.

Pb conv 1 = 2293344 - 802404 -63246 + 6 - 11098 - 2517 = 1413985 rub.

Pb conv 2 = 2293344 - 2111534 - 63246 + 6 - 11098 - 2617 = 104855 rub.

Pb conv 3 = 2293344 - 2111534 - 122088 + 6 - 11098 - 2617 = 150868 rub.

Pb conv 4 = 2293344 - 2111534 - 122088 + 20301 - 11098 - 2617 = 217176 rub.

Pb conv 5 = 2293344 - 2111534 - 122088 + 20301 - 7300 - 2617 = 287282 rub.

Pb 1 = 2293344 - 2111534 - 122088 + 20301 - 7300 - 21919 = 50804 rub.

Pb = 50804 - 27495 rub.

In the reporting year, balance sheet profit increased by RUB 23,309.

Let's calculate the influence of factors on this change:

1. Sales proceeds:

Pb (BP) = 1413985 - 27495 = 1386490 rub.

2. Cost of products sold:

Pb (C) = 104855 - 1413985 = -1309130 rub.

3. Commercial expenses:

Pb (KR) = 150868 - 104855 = 46013 rub.

4. Operating income:

Pb (OR) = 287282 - 217176 = 70106 rub.

5. Non-operating expenses:

Pb (VnR) = 50804 - 287282 = -236478 rub.

Pb = 1386490 - 1309130 + 46013 + 66308 + 70106 - 236478 = 23309 rub.

To increase the profit of an enterprise, it is necessary to use reserves. Reserves for increasing profits are: increasing sales volumes, increasing prices, reducing the cost of marketable products, and selling in more optimal terms.

At the analyzed enterprise, three reserves can be used:

1. Increase in production output. in greatest demand;

2. Rationalization of the use of fixed assets;

3. Saving resources.

The greatest demand at the Parus LLC enterprise is for binders. Let's calculate the reserve received by increasing the volume of their production.

In the reporting year, 119,350 binders were produced. The cost of one folder is 1.09 rubles, all - 130091.5 rubles. The cost of one folder is 0.65 rubles. are variable costs, 0.44 rubles. - fixed costs. The total cost of products sold throughout the enterprise is 2,111,534 rubles.

If you increase the production volume of binders by 10,000 pcs., the following changes will occur:

1. Variable costs will increase:

0.65. 10000 = 6500 rub.

2. The cost of products sold will increase by 6,500 rubles.

The revenue of the enterprise as a whole is 2,293,344 rubles. The price of 1 folder was 1.5 rubles.

Due to the increase in the production volume of binders, sales revenue will increase and amount to RUB 2,308,344. [(2293344 + (10000 . 1.5)].

Profit from sales in the reporting year amounted to 59,722 rubles. And in the forecast period it will be 190,310 rubles. (2308344 - 2118034 rub.).

For rational use fixed assets of Parus LLC needs to sell an unused machine. Its residual value is 36,000 rubles. without VAT. The initial cost was 40,000 rubles. without VAT. When selling this machine, depreciation costs will be reduced:

40000. 6% = 2400 rub.

The depreciation rate is 6% per year.

Also in this case, you can reduce your property tax:

40000. 2% = 800 rub.

By selling this machine, there will be savings of 3,200 rubles. (2400 + 800). Proceeds from sales will be 2,344,344 rubles. (2308344 + 36000).

At the Parus LLC enterprise, the lights are on in all departments and empty premises. In general, the daily excess consumption of electricity in hours is approximately 1.1 hours. In a year, this amounts to 237.6 hours (1.1...216). The savings, according to the current tariff, will be:

237.8. 1.5 = 346.7 rub.

The cost of production will decrease and amount to:

2118034 - 3200 - 356.7 = 2114477.3 rub.

Table 3.2.2

Key performance indicators of the enterprise

Indicator	Reporting year	Projected year	Deviations,
Sales revenue, rub.
Cost of product sales, rub.
Cost level, %
Selling expenses, rub.
Profit from sales, rub.

Let's calculate the break-even sales volume in the reporting period.

1. Calculation of the critical sales volume in the reporting year:

Dm = 223344 - 1366160 = 927,184 rubles;

T = 202539 (927184: 2293344) = 501334 rub.

T = 759786. 202539: 927184 = 165971 pcs.

2. Calculation of the critical sales volume in the forecast period:

Dm 1 = 2344344 - 13712660 = 971684 rub.

T 1 = 202539 (971684: 2344344) = 489225 rub.

T 1 = 769786. 202539: 971684 = 160455 pcs.

Y, rub general

2344344 general

160455 165971 759786 769786 X, pcs.

Rice. 3.2.1 Determining the break-even point

As can be seen from Fig. 3.2.1, during the reporting period it would be necessary to sell products in the amount of 501,334 rubles in order to cover costs. With such revenue, profitability is zero. Actual revenue amounted to 2,293,344 rubles, which is higher than the threshold by 1,792,010 rubles, or 357%. This is the margin of financial stability. During the forecast period, the margin of financial stability increased.

An increase in the financial stability margin by 22% confirms the feasibility of the measures taken.

The efficiency of an enterprise is characterized by various profitability indicators, which reflect the final results of business more fully than profit, because their value shows the relationship between the effect and the available or used resources. Indicators can be calculated on the basis of balance sheet profit, profit from sales and net production.

When assessing effectiveness, special attention is paid to two methods:

Regressive;

Expensive.

1. E = VR FR = VR: (OF + OBF + Z + FOT),

where F are functioning resources,

OF - average annual cost of fixed assets,

OBF - average annual cost of working capital,

Z - reserves, from F.1,

Payroll - wage fund

Eph = 2293344: (314729.5 + 501121.5 + 322542 + 75312) = 2.889 or 288.9%

As a result of innovations, efficiency will increase and amount to:

Eprog. + 2344344: (278729.5 + 501121.5 + 322542 + 75312) = 2.991 or 299.1%

Projected performance exceeded reported performance by 10.1 percentage points, a favorable change in available resources.

2. E = Pr S. 100,

Eph = 59722 2111534. 100 = 2.8%

Eprog. = 107779 2114477 . 100 = 5.1%

The increase in profit and cost led to an increase in efficiency by 2.3 percentage points (5.1 - 2.8).

Thus, the proposed measures will increase the efficiency of the enterprise.

Conclusions

When analyzing the results of production activities, the main reserves for their improvement were identified:

Þ increase in production volumes;

Þ sale of unnecessary equipment;

Þ saving resources.

Based on the above analysis, the company was asked to take a number of measures to improve performance results.

By increasing the production volume of binders by 10,000 pcs. profit from sales will increase from 59,722 rubles. up to 190310 rub.

By selling an unnecessary machine, depreciation costs will be reduced (RUB 2,400), and property taxes can also be reduced (RUB 800).

Due to energy savings, the cost of production will decrease by 356.7 rubles.

In general, due to the proposed measures, sales revenue will increase from RUB 2,293,344. up to 2344344 rub. The cost of products sold will increase by 2943 rubles. (2114477 - 2111534) . Profit from sales will increase by 48,057 rubles. and will amount to 107,779 rubles.

CONCLUSION

Product output, sales revenue and profit are the final results of production activities.

To analyze the results of production activities and identify reserves for their improvement, a specific object was selected - Parus LLC, an enterprise that produces paper and white products.

Production costs in 1999 amounted to 2,111,534 rubles, and costs by 1 rub. commercial products - 0.73 rub.

As a result of the analysis of the most important types of products, reserves for improving the results of production activities were identified and the effect of implementing specific measures was calculated.

The result of these activities was an increase in sales revenue from RUB 2,293,344. up to 2344344 rub. and a reduction in the cost level by 2 percentage points (92 - 90), and a profit from sales was received in the amount of 107,779 rubles. (in 1999 Pr = 59,722 rubles).

A change in the main economic indicators will lead to an increase in the financial stability margin by 22%, as well as an increase in various types of profitability, and therefore will confirm the feasibility of implementing the proposed measures and their effectiveness.

4. LIST OF REFERENCES USED

1. Adamov V.E., Ilyenkova S.D., Sirotina T.P. and others. Economics and statistics of companies. - M.: Finance and Statistics, 1996. - 441 p.
2. Berzin I.E. Economics of the company. - M.: Institute of International Law and Economics, 1997. - 405 p.
3. Kozlova E.N., Parashutin N.V., Babchenko T.N. Accounting in industry. - M.: Finance and Statistics, 1993. - 190 p.
4. Kondrakov N.P. Accounting: Tutorial. - M.: INFRA - M., 1996. - 345 p.
5. Economic theory course. Ed. Chepurina M.N., Kiseleva E.A. - Kirov: ASA Publishing House, 1995. - 236 p.
6. Lugovoi V.A. Accounting for costs of production and sales of products (works, services). - M.: Finance and Statistics, 1995. - 178 p.
7. Lyapina A.P. Economics, ecology, costs. - M.: Faculty of Economics of Moscow State University, TEIS, 1997. - 96 p.
8. Makeeva E. Payments for pollution environment- economic regulation of environmental management: Kislovodsk newspaper. - 1999. - April 8. - p.3.
9. Molyakov D.S. Finance of enterprises of industries national economy. - M.: Finance and Statistics, 1997. - 82m.
10. General economic theory(political economy): Textbook. Edited by Vidyatin V.I. and Zhuravleva V.P. - M.: PROMO - Media, 1995. - 235 p.
11. Rahman Z., Sheremet A. Accounting in a market economy. - M.: INFRA - M., 1996. - 540 p.
12. Roizberg B.A., Lozovsky L.Sh., Starodubtsev E.B. Modern economic dictionary. - M.: INFRA - M., 1996. - 636 p.
13. Savitskaya G.V. Analysis of the economic activity of the enterprise. Textbook. - 2nd ed. - Mn.: PE Ecoperspective, 1997. - 498 p.
14. Modern economics: Textbook. Scientific Editor Mamedov O.Yu. - Rostov-on-Don: Phoenix. - M.: Zeus, 1997. - 275 p.
15. Tishkov I.E., Baldinova A.I., Dementey T.M. and others, under the general editorship of I.E. Tishkova. Accounting: Textbook. Minsk: graduate School, 1994. - 580 p.
16. Fischer S., Doribush R., Shmalenzi R. Economics: Transl. from English - M.: Delo LTD, 1993. - 715 p.
17. Shmalen G. Fundamentals and problems of enterprise economics. Under. Edited by Porshnev A.G. - M.: Finance and Statistics, 1996. - 449 p.
18. Economics and business: Textbook. Edited by Kamaev V.D. - M.: Publishing house MGPU, 1993. - 361 p.
19. Enterprise economics: Textbook for universities. Gorfinkel V.Ya., Kupryakov E.M., Prasolova E.P. and others - M.: Banks and exchanges, UNITY, 1996. - 510 p.
20. Economics: Textbook. Edited by Bulatov A.S. - BEK Publishing House, 1995. - 344 p.

Personnel of the organization.

1. 1.1. Classification of personnel, their structure.

Labor is the most active part of the production process. Personnel perform various functions in the enterprise. Under personnel of the organization refers to the totality of employees of various professional and qualification groups employed at the enterprise and included in its payroll. Personnel perform various functions in the enterprise. Under personnel of the organization refers to the totality of employees of various professional and qualification groups employed at the enterprise and included in its payroll.

In turn payroll includes employees who work under an agreement (contract) for one or more days, as well as owners of the organization who receive wages in it. External part-time workers are not taken into account in the payroll. The payroll number is recorded daily, as well as on a specific date.

Average headcount calculated for any period: month, quarter, year. If we calculate the average payroll number for a month, then we need to sum up the payroll number for each day, including holidays and weekends, and divide the resulting amount by the number of calendar days. For larger periods (quarter, year), instead of data on days worked, data on the average number of employees per month is used.

Personnel of the enterprise directly related to the production of products, i.e. those engaged in primary production activities represent industrial production personnel. Workers in trade, public catering, housing and communal services, medical and health institutions, educational institutions and courses, preschool education institutions, cultural institutions, etc., both independently functioning and on the balance sheet of any enterprise, are considered non-industrial personnel .

In accordance with the enlarged classification, the following categories of personnel are distinguished:

Managers and specialists;

Employees;

Workers (main and auxiliary).

This division of personnel is based on functional responsibilities.

Managers- these are persons whose responsibilities include the management and management of the company. At the same time, there is a division into top, middle and lower management.

Specialists- these are persons employed in functional departments of the company and performing any special functions (for example, planning, analysis, etc.).

Employees– these are persons performing accounting, control, documentation and other support functions.

Workers– these are persons directly involved in the production of products, performance of work, and provision of services.

Indicators of the use of personnel at the enterprise: recruitment rate, retirement rate and personnel turnover rate.

1. Attrition rate:

where P is the average number of employees for a certain period, Rv. - the number of people dismissed during the same period for all reasons.

2. Reception rate:

where Rp. - the number of people accepted over a certain period; P – average number of employees for the same period.

3.Staff turnover rate:

where is Ruv? - the number of employees dismissed during a certain period according to at will, for absenteeism and other violations of labor discipline; P – average number of employees for the same period.

An important indicator of the effective use of workers in an enterprise is also the level of labor productivity.

As a result of studying Chapter 2, the student should:

know

• what are production volume indicators and features of their application in management;
• what is product quality and features of product quality management;
• what is price and pricing features;

be able to

draw up a system of production volume indicators for various categories workers;

own

skills in calculating product policy, prices and determining pricing policies.

In the previous chapter, we found out that the purpose of economic relations is to satisfy people's needs. From this point of view, the main result of the activities of any organization is the created goods that can satisfy the needs of the consumer. In this sense, the creation spaceship, and organizing a concert, and selling ice cream, and translating an article into a foreign language are processes of creating good. The company has the opportunity to sell them and achieve its goal - making a profit - precisely because the created goods can satisfy the needs of consumers. Under production of products Let us understand the creation of any good. People's needs are satisfied by the natural material form of products, which manifests itself in the form of a benefit, i.e. Bread is needed, not its ruble equivalent; manicure is important, not its cost. The owners and managers of the company understand this very well, so they are primarily interested in determining the necessary properties of products that can satisfy needs, and establishing the required volume of products in physical terms. To manufacture products, we need workers with appropriate skills, equipment, materials, etc. All this is also required in natural, material form. However, to calculate profit, both the product and everything necessary for its production should be valued in monetary form, then profit can be calculated as the main financial result of the enterprise.

Company products

Basic Concepts

So, the benefits, consumer values ​​that are created by the company, represent its products. In natural material form, all products can be divided into products and services (work).

Product– these are products obtained from initial raw materials and materials in such a technological way, as a result of which the properties of the initial material completely disappear, and the product acquires independent consumer value.

Service (work)– this is a type of activity, the result of which is the satisfaction of needs and (or) which improves the consumer value of the product.

Typically, works and services differ in that they are work is understood as activity, the results of which have material expression, and the result services there is no such thing, although sometimes it is quite difficult to determine. Here are some examples of services - trade, transportation of goods, packaging of goods in containers, repairs and giving products certain improved consumer properties (car washing, polishing, etc.), advertising of goods; organization of its sales.

Sometimes the terms “product” and “products” are used interchangeably. However, recently the term “product” has acquired an independent meaning. With development information services the term “information product” (computer program, television materials, methodological developments, etc.) appeared. In the service sector, the term “product” includes not only the product or service itself, but also the so-called peripheral factors, without which the consumer will not be completely satisfied. For example, a tourist product includes hotel accommodation, excursion services, travel, and much more. Hotel product - hotel and restaurant services are a product that includes quality of service, food, environment, design, etc.

In each period of time, the results of the company’s activities are: finished products, unfinished products – work in progress and products made for yourself.

To characterize production volumes within an enterprise, the concepts of work in progress, semi-finished products and finished products are used.

Work in progress- these are objects of labor transferred to the production unit for processing and located in this unit until the stage of its completion.

Semi-finished products– products that are fully processed within a given production unit, but intended for subsequent processing in other units in accordance with the accepted sequence technological processes within this enterprise.

Finished goods– products that have been fully processed in this department, recognized as suitable for use and meeting accepted standards, and delivered to the finished products warehouse with appropriate registration.

Finished products intended for sale are called goods. The following remark is appropriate here. Very often you can hear the phrase “our products and services”. This is not a misuse of terms, since service and work are products intended for sale, i.e. product.

Products made for oneself include those products that are produced in the company and consumed within it. For example, containers for packaging commercial products, some types of auxiliary materials or devices.

Products have different properties. They may be material (refrigerator, shoes) and intangible (concert, travel package, consultation, lecture); dear (ship, plane) and cheap (seeds). Some products short-lived (ice cream, flowers, newspapers, news), while others are intended for long-term use (houses, cars). Generally, goods are divided into two categories – consumer goods and industrial (industrial) goods.

Consumer goods in turn are divided into three categories: consumer goods; goods selected upon purchase; goods with special characteristics.

Consumer goods are purchased frequently, quickly and, most often, without comparison with other products (a number food products, cigarettes, newspapers, drinks, etc.). These goods are usually non-durable products.

Products selected upon purchase the buyer compares with others on such parameters as quality, price, style, color (clothes, shoes, furniture). These products often have no known trademarks. Even if these trademarks exist, it does not have much meaning for consumers.

Products with special characteristics – These are products with unique data. They usually have a trademark and are aimed at certain groups of buyers (special types and types jewelry, electronic equipment, cars, clothing for special orders, etc.). The buyer makes a purchase decision based on the presence of a trademark or company name known to him.

Examples consumer services – lecturing, consulting, translation, editing, reprinting of manuscripts, custom-made wardrobes, dresses, suits, etc.

Industrial products are divided into three categories: finished products, goods for production purposes, goods for the service sector.

Finished goods – these are semi-finished products, as well as products that can be considered as a finished product or a product for production purposes (paint, varnish, car radio, electric motor, drill).

Products for industrial purposes (products, products and services) are used in the production of other goods (tools, equipment, machines, software, information support, etc.).

Sometimes they stand out separately goods for the service sector. These are products intended for use in management and commercial operations (cash registers, office equipment, etc.).

Examples industrial services – pre-sales and after-sales service of machinery and equipment, consultation of enterprises in the field of engineering, accounting, marketing, advertising, finance.

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Analysis of production results

1. Objectives and sources of analysis

2. Overall rating volume of production and sales

3. Analysis of product output dynamics

4. Analysis of the product range

5. Analysis of the output structure

6. Analysis of the rhythm of release

7. Product quality analysis

1 . Objectives and sources of analysisproduction results

The production result of the organization's activities is the release of products of a certain range and quality in physical and cost terms, focused on achieving the goals of the organization.

The purpose of analyzing production and sales of products is to identify the most effective ways to increase production volumes and improve their quality, to find internal reserves for increasing production and sales volumes. Sales revenue is the main channel for the receipt of financial resources for the enterprise, and the task of the management subsystem is to maximize the financial resources at the disposal of the organization, which makes it possible to solve numerous problems facing it: increasing operational efficiency, strengthening financial condition, competitiveness, expanding market share with maximum use of production capacity.

The main objectives of analyzing the volume of production and sales of products are:

1) assessment of dynamics according to the main indicators of volume, structure and quality of products;

2) checking the balance and optimality of plans, programs, targets, their intensity and reality;

3) identifying the degree of quantitative influence of factors on changes in the volume of production and sales of products;

4) identification of on-farm reserves for increasing production and sales of products;

5) development of measures to use on-farm reserves to increase the growth rate of products, improve the range and quality.

The objects of this direction of analysis are:

1) volume of production and sales of products;

2) product range and structure;

3) product quality;

4) rhythm of production.

To characterize production results, production indicators of the most important types of products in physical terms are used, including indicators of product quality and cost indicators - marketable products, gross output, sales revenue.

Commercial products represents the volume of the entire final product produced by the organization for a certain period, calculated in monetary terms. Commodity products include finished products, self-made semi-finished products for external sales, and industrial work and services. It differs from gross in that it does not include work in progress balances and intra-farm turnover. Expressed in wholesale prices in force in the reporting year.

Gross output includes marketable products and work in progress.

The amount of products sold is determined based on the balance sheet linkage formula:

RP = TP + (O ng - O kg) - PO;

where TP - commercial products;

О ng - balances of finished products in the warehouse at the beginning of the year;

O kg - the balance of finished products in the warehouse at the end of the year;

Software - products shipped and not paid for by customers in the reporting period.

In the process of analyzing production and sales of products, the reasons hindering production growth should be revealed:

1) shortcomings in the organization of production and labor;

2) irrational use of material, labor and monetary resources;

3) product defects.

Analysis of production results is carried out both for the enterprise as a whole and for each type of activity.

As sources of information for conducting a retrospective analysis of the volume of production and sales of products, statistical reporting is used, as well as accounting data reflected in statement No. 16 “Movement of finished products, their shipment and sale”, etc.

The listed sources of information are used to conduct a retrospective analysis, the significant role of which is confirmed by business practice. Operational analysis is carried out according to primary accounting data (accounts 45 and 46).

Prospective analysis of output and sales constitutes the content of management analysis and is used in assessing alternative management decisions and selecting the optimal one.

2 . General assessment of output and sales volumeproducts

A general assessment of output and sales is carried out according to the following indicators: marketable (gross) output, sales revenue.

1. Indicators of output and sales volumes are compared by year of the period under review and characterize the dynamics.

2. Cost indicators of production and sales are recalculated into comparable prices. The following methods can be used for recalculation:

1) straight;

2) based on price indices.

Direct method. Product output (sales) of the reporting year is disclosed by names of products, works, and services. For each item, the reporting output in physical terms is multiplied by the price of the same item in the base year. The resulting works are added up across the entire list of titles. The indicator calculated in this way is called commodity (gross) output of the reporting period at comparable prices.

You can convert into comparable prices using the form of Table 1.1

Table 1.1 - Conversion of output indicators into comparable prices

Name products			Cost of issue 2004 in 2003 prices
	Natural output volume, t	Wholesale price for 1 ton, thousand rubles	Product cost, thousand rubles	Natural output volume, t	Wholesale price for 1 ton, thousand rubles	Product cost, thousand rubles

Method based on price indices. This method is used in trade and in organizations providing services. With this method, the volume of services of the reporting period is disclosed by item and for each item the volume of services of the reporting year is divided by the price growth index for this item for the period under review. The amounts adjusted in this way are added up over the entire list of items. An example of recalculation is given below.

Table 1.2 - Conversion of the volume of services into comparable prices

3. Compare output indicators in current and comparable prices, identify and quantitatively measure the influence of first-order factors on indicators.

To determine the impact of the natural volume of output (sales) on commercial (gross) output, it is necessary to subtract the commercial (gross) output of the base period from the indicator of commercial (gross) output of the reporting period in comparable prices:

The index of natural output volume is defined as the ratio of the above indicators:

The price impact is defined as the difference between the commodity products of the reporting period and the commodity products of the reporting period at comparable prices:

The price index for the average production of an enterprise is determined as the ratio of the above indicators:

Table 1.3 - Product output indicators

The impact of natural production volumes will be:

Natural volume growth index according to formula (1.2):

The influence of prices on manufactured products is determined by:

Price index for manufactured products:

According to Table 1.3, it can be seen that during the analyzed period, the enterprise’s commercial output increased by 3,163 thousand rubles. or by 6.7% compared to the base year level. Moreover, due to an increase in natural output volumes by 4.5%, marketable products increased by 2,104 thousand rubles; due to an average increase in prices for manufactured products by 2.1%, marketable products increased by an additional 1,059 thousand rubles.

4. Compile a commodity balance:

The commodity balance can be compiled both at the cost of production and at wholesale prices. The commodity balance formula is transformed and sales revenue is considered as the resulting indicator. Based on this formula, it is determined which of the factors (marketable products, changes in finished product balances in the warehouse, or products shipped and not paid for) was decisive in the formation of changes in sales revenue. A change in the balances of finished products in a warehouse may be an indirect characteristic of a change in demand for the company’s products. An increase in stock balances usually indicates difficulties with sales. The reasons may be external: tougher competition, the emergence of a new product on the market with similar qualities, but at a higher price. low prices, decrease in consumer demand due to the emergence of substitutes, etc.; and internal: reduction in product quality, ineffective product promotion, etc. When analyzing changes in products shipped but not paid for, it should be taken into account that this part of unsold products is formed due to: products shipped for which the payment deadline has not arrived, products shipped but not paid for on time by customers and products in safekeeping due to refusal of acceptance. Product balances under the first article are a normal phenomenon due to the procedure for settlements between buyers and suppliers; for the other two, the analysis should reveal the reasons for non-payment.

5. For each area, the influence of factors on sales revenue is identified and quantified. Measuring the influence of factors is carried out using factor analysis methods.

6. Determine the reasons for the reduction in revenue and develop measures to eliminate them.

3 . Analysis of product output dynamics

Analysis of product output dynamics is carried out in two stages:

1) At the first stage, dynamics indicators are calculated based on output indicators and indicators of production factors.

Product output indicators are marketable or gross output. Factors of production are considered from the point of view of labor, means of labor and objects of labor. Labor is characterized quantitatively by the average number of personnel, and qualitatively by labor productivity. Means of labor: with quantitative - average annual cost of fixed production assets, with qualitative - capital productivity. Objects of labor: With quantitative - the amount of material costs, with qualitative - material output.

2) at the second stage, the influence of factors on the dynamics of output is assessed. Impact assessment is performed from the point of view of each factor separately.

During the analysis of the influence of factors:

a) quantitatively measure the influence of each factor on the dynamics of output:

where is the change in production volume due to the quantitative factor;

Change in quantitative factor;

Qualitative factor in the base period.

where is the change in output volume due to the quality factor;

Quantitative factor in the reporting period;

Change in quality factor.

2) determine the nature of the development of the enterprise. The nature of development is determined only if during the period under review there is an increase in output, calculated in physical terms or in comparable prices.

The nature of development is determined by the share of contribution of quantitative and qualitative factors to output growth:

If, as a result of calculations of the shares of quantitative and qualitative factors, the numbers are positive, then the nature of development is mixed with a predominance of extensive, if the share of the quantitative factor is more than 50%, or intensive, if the share of the qualitative factor is more than 50%. If the share of the quantitative factor is more than 100%, and the qualitative factor is a negative number, then the nature of development is extensive; if, on the contrary, then it is intensive.

3) determine the relative savings (overconsumption) of each type of production resource:

where is the saving of production resources;

Production resource in the base period;

Production resource in the reporting period;

Product output growth index.

If the calculation results in a positive value, the enterprise has achieved relative resource savings by increasing the efficiency of its use; if a negative value, there is an overconsumption.

4) calculate the ratio of the growth rate of the resource and the volume of output:

The economic meaning of the formula is by what percentage, given the current nature of development at the enterprise, it is necessary to increase resource consumption in order to achieve an increase in output by 1%.

Let's look at an example. Data for calculations are given in table 1.4

Table 1.4 - Indicators of product output dynamics

Indicators			Abs. off
1.TP in comparable prices, thousand rubles.
2. Average number of personnel, people
3. Labor productivity, thousand rubles
4.Average annual cost of fixed production assets
5. Capital productivity, rub.
6.Material costs, r
7.Material productivity, r.

Using formula (1.6), we determine the influence of the quantitative factor - number, on marketable products:

TP H = 2 * 513.91 = 1027.8 (thousand rubles)

Using formula (1.7), we determine the influence of a qualitative factor - labor productivity on marketable products:

TP PT = 94 * 11.45 = 1076.2 (thousand rubles)

The total influence of factors will be;

TP 1027.8 + 1076.2 = 2104 (thousand rubles)

Next, we will determine the nature of the enterprise’s development from the point of view of the use of labor resources. To do this, first, using formulas (1.8) and (1.9), we calculate the shares of quantitative and qualitative factors in the growth of marketable products.

TP H,% = * 100 = 48.8%;

TP PT,% = * 100 = 51.2%

Based on the calculations performed, it can be seen that the nature of the enterprise’s development in terms of the use of labor resources is mixed with a predominance of intensive.

Using formula (1.10), we calculate the relative savings in the enterprise’s labor resources:

E H = 92 * 1.045 - 94 = 2.14 (persons)

The ratio of the growth rate of the population and the growth rate of marketable products according to formula (1.11) will be:

Thus, based on the calculations carried out, it is clear that due to an increase in the number of personnel by 2 people or 2.2%, the commercial output of the enterprise increased by 1027.8 thousand rubles, due to an increase in labor productivity by 11.45 thousand rubles. or by 2.2%, marketable products increased additionally by 1076.2 thousand rubles. The nature of enterprise development from the point of view of labor resources is mixed with a predominance of intensive development. By increasing labor productivity, the enterprise achieved a relative headcount savings of 2.14 people. Given the current nature of development at the enterprise, in order to increase marketable output by 1%, it is necessary to increase the number of employees by 0.49%.

4 . Analysis of the product range

Assortment- a list of product names indicating the quantity for each of them. There are full, group and intra-group assortments. A systematic list of product names indicating codes according to the All-Union Classifier of Industrial Products (OKPGT), as well as product codes (nomenclature numbers) is nomenclature.

Assortment - a list of items and volumes of these items.

The analysis of the assortment is carried out in natural, conditionally natural meters or in comparable prices. Indicators of product strategy, enterprise development plans, or terms of product supply agreements are taken as a basis for comparison.

Analysis sequence:

1) For each name of manufactured product, the reported output volumes are compared with the established comparison base, and the dynamics are characterized. Plans and program strategies are used as a basis, because last year the assortment may not have been ideal;

2) Determine the amount counted towards the basic assortment. To do this, for each item, the base output volume is compared with the reporting volume and the smallest value is selected. The amount counted toward the basic assortment is determined by adding the credited values ​​for each item.

Table 1.5 - Indicators of the characteristics of the range of products

Indicators	Product strategy		Counted towards the basic assortment

3) determine the coefficient of compliance with the basic assortment (assortment coefficient) as the ratio of the amount counted towards the basic assortment to the basic volume of product output as a whole for the list of items, i.e.

4) I determine the products that were not received according to the assortment. In the example given, the shortfall in production B is 170 tons, and in product B 120 tons. In total, the assortment was shortfall by 290 tons.

5) establish the reasons for the violation of the assortment, develop recommendations for eliminating them, or adjust the product strategy.

5 . Analysis of the release structure

production products release assortment

Economic analysis of the structure is performed in the following sequence:

1) for each name of released product, the reporting output is compared with the established comparison base;

2) calculate the reported output volume with the basic structure. To do this, for each item, the base output volume is multiplied by the growth index of the output volume as a whole for the list of items. The sum of the recalculated values ​​is absolutely equal to the reported output volume.

3) for each name of manufactured product, the reported output volume is compared with the reported output volume under the basic structure and the smallest value is selected. The amount counted towards the basic structure of the issue is determined by adding the credited values ​​for individual items;

4) determine the coefficient of compliance with the basic structure of the output. To do this, the amount counted towards the basic structure of the issue is divided by the reporting issue as a whole by item:

5) determine the production output that was not received by structure, as well as additional output;

6) establish the reasons for the violation of the output structure. They develop measures to eliminate violations or adjust the product strategy.

Table 1.6 - Indicators for assessing the structure of product output

Indicators	Product strategy		Growth rate, %	Reported output volume under basic structure	Absolute deviation	Counted toward the base structure

Let us determine the coefficient of compliance with the structure of product output:

The shortfall in the output structure of products B is 187.2 tons, products B is 100.3 tons. Additionally, 277.7 tons of products A were produced, and 9.8 tons of products G were produced.

6 . Analysis of the rhythm of release

Rhythmicity analysis can be carried out graphically and analytically. The graphical method is more visual, but a significant drawback is the difficulty of comparing data for different periods. This drawback is eliminated by the analytical method, which involves calculating an integral indicator - the rhythmicity coefficient.

IN specialized literature There are several ways to calculate this coefficient:

1 way. The rhythmicity assessment is carried out within the established comparison base. In this case, the decrease in the rhythm coefficient is affected only by the shortfall in production compared to the installed base. The calculation of the coefficient is similar to the calculation of the assortment coefficient. The comparison base is the estimated output value, which is determined by calculation. The analysis is carried out in natural quantities or in comparable prices;

Method 2. Rhythm analysis is carried out within the actual release of the reporting period, i.e. the decrease in the rhythm coefficient in this case is affected by both the shortfall and the increase in output compared to the installed base. The sequence of calculations is as follows:

1. For each elementary interval, the reporting output is compared with the base one, and the dynamics are characterized.

2. Determine the reporting output at the basic rhythm. To do this, for each elementary interval, the basic output is multiplied by the growth index of the output volume as a whole for the period (the recalculated value must be equal to the reporting output volume).

3. For each elementary interval, the difference between the reported output volume and the reported output volume at the basic rhythm is determined.

4. The resulting differences are squared.

5. Determine the sum of squared differences.

6. Determine the standard deviation:

where is the sum of squared differences;

n is the number of elementary intervals in the analyzed period.

7. Determine the coefficient of variation:

where is the standard deviation;

Average volume of production per elementary

gap according to the comparison base.

8. Calculate the rhythmicity coefficient:

9. Products that were not received due to a disruption in the rhythm of production are identified.

10. Determine the causes of rhythm disturbances and develop recommendations for their elimination.

Table 1.7 - Indicators for assessing the rhythm of production output

Using formula (1.12), we determine the standard deviation:

Then, according to formula (1.13), the coefficient of variation will be:

Kvar = = 0.058

The rhythmicity coefficient will be equal to:

K rhythm = 1-0.058 = 0.942

Based on the calculations performed, it can be seen that production output increased by 2.8% compared to the installed base, while the rhythm of production was 94.2%. The disruption to the rhythm of production was affected by the shortfall in production in the first quarter in the amount of 48.8 tons, in the second - 1.3 tons, as well as an increase in output in the third quarter by 6.4 tons, in the fourth - 39.7 tons

7 . Product quality analysis

The method of assessing product quality by grade is the most common.

1. For each type of produced product, the volume of production is compared and the dynamics are characterized. Based on the ratio of growth rates of different types of products, one can judge the change in quality.

2. For each type of product produced, the share of products of each type in the total volume of output is calculated. By changing the shares one can also judge the change in quality.

3. Calculate the integral quality indicator - the grade coefficient, which is determined by the ratio of the volume of production in value terms to the product of the volume of production in physical measurement and the price of the highest grade.

4. Determine products lost due to decreased quality. There are two calculation methods:

1) at an average price, because average price other than equal conditions is a consequence of a change in quality:

2) according to the balance equation based on relative values:

in this equation two quantities are calculated based on reporting

The calculations performed by the first and second methods are absolutely identical.

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