Designed to assess economic potential. The economic potential of the enterprise

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Introduction

Chapter 2. Analytical aspects of the retail trade enterprise "Bashmachny Rai" LLC

2.1 Organizational and economic characteristics of LLC "Bashmachny Rai"

2.2 Analysis of the resource potential of the organization

2.3 Analysis of the assortment of goods as the basis of the economic potential of a trade organization

Chapter 3. The main directions of increasing the efficiency of using the economic potential of the organization

3.1 Research of consumer demand of a trading enterprise

3.2 Improving customer service processes

3.3 Marketing research as an element of increasing the economic potential of the organization

Conclusion

List of sources used

Introduction

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

The basis of economic potential is the resource potential of an economic entity and reflects the potential capabilities of an enterprise. At the same time, economic potential also implies the realization of potential opportunities, expressed in the achievement of economic effect.

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

In market conditions, the key to the survival and basic stability of the position of an economic entity is financial stability. Achieving financial stability is possible on the basis of increasing the efficiency of economic activities. Efficiency gains are achieved through efficient use of all types of resources and cost savings.

An important role in the implementation of this task at the level of an economic entity is assigned to the economic potential management system. Therefore, the topic of assessing the economic potential, that is, the efficiency of using all types of organization resources, is relevant at this stage of development of the domestic economy.

The resources of the organization include: human resources or personnel of the organization; production resources; material resources.

One of the qualitative indicators of production resources - labor productivity - is an indicator of economic efficiency. The analysis of labor resources makes it possible to reveal the reserves of increasing production efficiency due to labor productivity, more rational use of the number of workers and their working time.

A special place in the management system is occupied by issues related to the state of fixed assets. This is due to the fact that they together form the production and technical base and determine the production goal of the economy. In modern economic conditions, enterprises should pay special attention to fixed assets, since as a result of a decrease in industrial production, a fall in effective demand of the population and other reasons, the efficiency of using fixed assets of enterprises has sharply decreased.

Improving the use of material resources is one of the most important tasks of the management of industrial enterprises. The better used raw materials, fuel, auxiliary materials, the less they are consumed to produce a certain amount of products, thereby creating an opportunity to increase the volume of production.

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

Correct analysis and assessment of economic potential is the key to the effectiveness of the organization and enterprises. In modern conditions, when the economic potential is difficult to assess and balance all the factors, the task of enterprise management is to combine material, economic, production and labor resources to achieve the strategic goals of the organization.

The purpose of the thesis is to study the economic potential of the organization.

The object of the research is the limited liability company "Shoe Rai".

The subject of the research is the economic potential of a trading enterprise.

The work should solve the following tasks:

consider the concept and essence of the economic potential of the organization, its composition and structure, as well as modern methods of assessment;

to assess the economic potential of the retail trade enterprise "Bashmachny Rai" LLC;

analyze the assortment of goods and the external environment of the trading enterprise.

consider ways to improve the efficiency of using the economic potential of the organization.

The theoretical and methodological basis of the research is the works of leading scientists and specialists in the field of management, socio-economic relations and social partnership, the work of modern economists, as well as foreign researchers. When solving the tasks, the following methods were used: comparative analysis, monographic, abstract logical, graphic, economic and statistical, as well as other research methods.

The practical significance of this study lies in the fact that the provisions, conclusions and practical recommendations contained in it are of scientific and practical interest for assessing the potential of the organization.

Thesis, which consists of an introduction, three chapters, a conclusion, a list of used sources and applications.

Chapter 1. The essence, structure and methods of assessing the economic potential of the organization

1.1 The essence of the economic potential of the organization

In the context of the increasing difficulties in the development of the Russian economy, the determination of resource opportunities should become a priority direction of the strategy of any economic entity. The tendency of the dependence of economic growth on the state of potential is obvious, has always been noted by the creators of the theory of economic growth, and is confirmed by the practice of management.

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

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

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

In the dictionary of the Russian language S.I. Ozhegov, the dictionary of modern Russian literary language by K.A. Timofeeva, in the Russian encyclopedic dictionary A.M. Prokhorov, one more definition of "potential" is encountered as a quantity that characterizes a wide class of force fields at a given point, which opens up a whole range of concepts in physics, chemistry, and mathematics.

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

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

In the same generalized form A.N. Azrilian and others propose to understand the potential as the totality of available means, opportunities in any area. In scientific publications, you can find other approaches to the problem under consideration.

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

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

Indeed, potential is a source of satisfaction of the comprehensive needs of various categories of the country's population, however, it is hardly advisable to consider together the factors of production, production reserves and the possibility of differentiating their distinctive properties.

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

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

For the further development of the study, it is important to define what is meant by resources.

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

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

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

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

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

In general terms, the resources of the enterprise, according to L.G. Okorokova, are understood as a set of funds, supplies, sources, means and objects of labor available to the enterprise and which can be mobilized and put into action, as well as used to achieve its goals. Having sufficient resources for an enterprise means having the necessary capabilities under certain conditions for its development and normal functioning in accordance with the goals set.

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

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

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

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

There are also different approaches to the classification of resource types in the economic literature. Summarizing the approaches of various authors, the resources of an enterprise can be classified according to the following criteria, reflected in Figure 1.

Consequently, the enterprise must ensure high efficiency of functioning due to the full and rational use of all available resources. In this regard, resources should be understood as monetary and non-monetary funds, values, reserves, the possibility of using them if necessary, sources of funds.

Figure: 1. Classification signs of resources

K.S. Borzenkova, according to the degree of belonging of resources to the enterprise, distinguishes between internal resources that the enterprise itself has and external resources.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

1.2 The elemental composition and structure of the economic potential of the organization

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

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

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

Figure: 2. Structural elements of the economic potential of the organization

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

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

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

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

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

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

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

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

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

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

The set of resources (taking into account their volume and quality) determines the resource capabilities of the enterprise. Since there is a possibility of maneuvering resources and their certain transformation from one type to another, the system is faced with the need to select the optimal combination of resources from many alternative options. The multiplicity of possible combinations of resources objectively determines the multiplicity of values \u200b\u200bof the resource potential.

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

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

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

1.3 Modern methods of assessing the economic potential of the organization

Existing methods for assessing the production potential of an organization (method of monetary assessment of potential elements; index method; resource-regression method; indicative method; method of priority assessment of resources, etc.) allow only to a certain extent to measure the quantitative influence of individual production factors, taking into account a fairly wide range of their qualitative characteristics on the effectiveness of the functioning of agricultural formations.

For example, the disadvantages of the method of monetary valuation of potential elements are that the formal addition of resources in monetary terms makes it possible to judge only the mass of resources and partly about their structure, while the capabilities of an enterprise remain outside the scope of the study (two enterprises with the same total cost estimate of resource potential can have a different level of production efficiency). It is extremely difficult to give a cost estimate of labor and land resources that objectively reflects their qualitative characteristics. It should be noted that this approach involves taking into account absolutely all available resources, and not only those that can actually be used in the production process.

The main disadvantage of the index method is the determination of comparative resource availability, rather than the total utility of accumulated resources. At the same time, this method requires abstracting from the structure of the potential and does not take into account the proportionality of the combination of individual resources.

The resource-regression method for assessing potential involves the use of correlation-regression models that allow describing the dependence of the final results of production on changes in individual factors and conditions. Indeed, this method, in contrast to the previous ones, makes it possible to assess the impact of structural changes in potential, to determine the norms for the return of resources, and to identify the contribution of individual resources to capacity building. But it also has certain disadvantages, since the correlation-regression models describe dependencies only under the prevailing economic conditions. In this model, it is also almost impossible to take into account the production direction of the economy, which can lead to a distorted idea of \u200b\u200bthe potential of the enterprise.

The disadvantage of the indicative method, which consists in calculating the deviations of the actual economic parameters of production from the normative ones, is a certain subjectivity of the standards themselves, since the direction of the search for reserves for increasing the efficiency of using potential will depend on their quality and reliability.

When choosing a methodology for assessing the potential of an enterprise, it is necessary to proceed from the objectives of this assessment. If, under centralized planning, this assessment served as the basis for bringing the target figures for production and sales of products, then in a market economy, the functions of assessing the resource potential were naturally transformed. Currently, the assessment of the internal capabilities of the enterprise is of interest primarily to owners and investors. The main criterion of the resource potential in this case is either the mass of profit that can be obtained relatively stably using the available resources, or the value of the net present value.

Based on this, the following methodology for assessing the potential of an enterprise is proposed. At the first stage, a detailed analysis is carried out in the context of individual resources, providing for the study of their volume, structure and quality, the potential of each type of resource and the possibility of their use in the reproduction process are studied. Then the possible options for an effective combination of available resources are investigated, from which the optimal one is selected, corresponding to the strategic orientation of the enterprise. The effectiveness of this option is estimated, which will characterize the initial production capabilities of the enterprise with the actual volumes and structure of resources.

At the second stage, the factors limiting the growth of production efficiency are identified, the possibilities of overcoming the shortage of individual resources by transforming unused "surplus" resources into own investment capital are determined, and production efficiency is calculated with new resource proportions that can be achieved by changing the structure of available resources. At the same stage, the amount of compensation resources required to adapt the system to the predicted changes in the external environment of functioning is determined.

At the third stage, a study is carried out of the possibilities of changing the scale and structure of production and reaching new optimal proportions at the expense of borrowed funds, taking into account the investment attractiveness of the organization.

The analysis of the use of material resources is usually carried out on the basis of special material balances. For a detailed analysis of the use of material resources, material balances are developed for each type of resource in natural or value terms.

The analysis of the use of material resources is based on the study of the amount, structure and features of the use of certain types of material resources (raw materials, basic and auxiliary materials, fuel, electricity) in the financial and economic activities of the enterprise. The use of material resources depends on the amount of work and the rates of consumption of materials for certain types of these works. The use of the input-output balance makes it possible to generalize the need for individual material resources (direct costs). The input-output balance reflects the relationship in the production process and allows you to determine the total amount of material costs (total costs) for the release of certain products (works, services).

To ensure the continuity of production, stocks are required. Inventories represent the remains of material resources in the enterprise, stored for specific purposes. The state of stocks of material resources is analyzed on the basis of comparing the need for them and the actual availability. They are calculated in natural, conditional-natural and value units. There are various types of stocks.

Stocks of material resources ensure the continuity and timeliness of the technical and economic activities of the enterprise. The general characteristics of the use of material resources can be complete only taking into account the analysis of the correct application of the write-off rates, the results of the inventory and strict observance of agreements on full liability.

The efficiency of using material resources can be determined on the basis of two approaches. The first approach is based on determining the effectiveness of the use of material resources. In the framework of this approach, indicators such as material intensity and material efficiency are used. Material consumption is measured by the ratio of the cost of material resources to the volume of products (works, services) produced. Material efficiency is an indicator, the inverse of material consumption, and shows how much production falls on each ruble of invested material resources. When analyzing efficiency based on indicators of material consumption and material efficiency, it is necessary to maintain strict accounting and control over the expenditure of material resources and correctly determine their actual consumption in the process of financial and economic activities. The main problem of this approach is the reliability and accuracy of accounting for the actual consumption of material resources.

The second approach is based on assessing the economical use of material resources. This, in turn, depends on sound technologies and processing methods. For example, the efficiency of using forest and building materials is determined by their rational use, the level of savings, minimization of losses, and waste disposal. The efficiency of using metal depends not only on the level of its economy, but also on the percentage of scrap, the possibilities of using substitutes.

Analysis and diagnostics of the state of fixed assets is based on five basic indicators for assessing their value. These indicators include initial, replacement, residual, utilization and investment values. It is important to determine which aspect (economic or accounting) of these indicators is the purpose of the analysis.

The cost of fixed assets is an important characteristic of the financial and economic activities of an enterprise. To analyze the cost of the property complex of the enterprise, the total cost of fixed assets is calculated.

The analysis determines the share of each group of fixed assets, the ratio of the cost of construction and installation work (CMP) and equipment in the total value of fixed assets. Typically, this analysis is performed when new objects are registered.

Current analysis and diagnostics of the state of fixed assets is made on the basis of special balances, which include the balance of fixed assets (availability at the beginning of the year, retirement during the year, accrued depreciation, residual value), equipment balance and production capacity balance.

Equipment analysis should be performed for each piece of equipment and reflect its main technical characteristics.

To assess the use of fixed assets, indicators such as the intensity of use of fixed assets, equipment load, and the efficiency of machines and mechanisms are used. Of great importance for the analysis of the use of fixed assets are their initial, residual value and depreciation. The initial cost of fixed assets reflects their value upon registration. The residual value is determined as of the day of analysis as the difference between the initial value of fixed assets and depreciation calculated according to depreciation rates.

For a comprehensive assessment of the use of fixed assets, an analysis of the structure of assets and sources of balance is made, as well as the share of fixed assets in assets, the share of the active part of fixed assets, and wear and tear rates are calculated.

The share of fixed assets in assets is the ratio of the initial cost of fixed assets to the total of the aggregate net balance sheet. The result is multiplied by 100%. The depreciation rate is the ratio of the depreciation of fixed assets to the original cost of fixed assets. The usefulness factor is found as the difference between the unit and the wear factor.

It is important to diagnose the correct calculation of depreciation and calculate the residual value, as well as the assignment of machinery, equipment, computers to certain groups of fixed assets.

Fixed assets in the process of operation are subject to physical and moral deterioration. Physical wear and tear is associated with the fact that fixed assets wear out and become unsuitable for further operation. Obsolescence is predetermined by the emergence of technically more powerful and improved structures, equipment, machines and mechanisms, which surpass those in operation in terms of their main characteristics.

Analysis and diagnostics of the magnitude and causes of moral and physical wear and tear is an important element of the analysis and diagnostics of the financial and economic activities of the enterprise. This is due to the fact that the cost of buildings, structures, machinery, equipment, mechanisms and assemblies that are part of fixed assets is an important economic indicator of the enterprise. It influences the level of profitability of production, the amount of depreciation, property taxation, the level of the market value of the property of the enterprise.

When analyzing and diagnosing the financial and economic activities of an enterprise, it is important to study the procedure for calculating and using depreciation charges. This is due to the fact that the reproduction of fixed assets through the amortization mechanism is one of the key problems of the modern economy. In accordance with the economic legislation, the worn-out part of fixed assets on the basis of uniform rates of depreciation deductions is written off to the cost of production and is included in the selling price, that is, it is compensated by the buyer (consumer) of the product. When analyzing, special attention should be paid to the correct calculation of depreciation in strict accordance with the type and group of fixed assets.

In exchange for worn-out fixed assets, the enterprise must, at the expense of depreciation deductions, the amount of which is "returned" after the sale of products, acquire new objects or modernize, reconstruct existing ones. In practice, due to the large volume of current financial needs, depreciation deductions are not used for their intended purpose. As a result, the service life of machinery, equipment, mechanisms, vehicles, buildings and structures far exceeds the standard, which negatively affects the overall results of the financial and economic activities of the enterprise. When using amortized machines, equipment and mechanisms, the diagnostics of their technical condition should be carried out expertly and possible conditions for further operation should be determined. These conditions are fixed in a special act.

The use of labor resources is characterized by such indicators as the average number of employees and their socio-demographic characteristics, the level of employment of workers in physical and mental labor, labor intensity, the number of working days worked, the average working day, the number of days off, the number of vacation days, the number and duration of breaks , provided within the working day, downtime, number of days of illness, etc. One of the most important characteristics of the use of labor resources is the indicator of labor productivity, which is considered in detail.

The analysis of the use of labor resources can be carried out on the basis of the balance of the use of working time, which reflects the following indicators: the fund of working time, actually worked, loss of working time, technical downtime for the current and previous period.

The analysis of the use of labor resources involves the study of the mechanism of behavior and activation of employees of the enterprise, which includes motivation, stimulation and control.

Labor behavior of employees is determined by the interaction of various internal and external motives. Internal motives include personal needs, interests, desires, aspirations, value orientations, ideals. The motive (target setting) is understood as the employee's predisposition to act in one way or another. Human activity is substantiated simultaneously by several motives. Any labor motive has the following structure:

the need that the employee wants to satisfy;

the good that allows you to satisfy this need;

labor action required to obtain the good;

the price or costs of a material and moral nature associated with the implementation of the labor action.

In different working situations, the structure of motivation is different. For workers engaged in low-content work, the leading motive for choosing a job is the size of wages. For workers engaged in more meaningful types of work, the significance of individual motives is leveled. This also applies to such motives as wages and maintenance of labor. The differences and changes in the structure of motives are greatly influenced by the possibility of satisfying needs both in the sphere of work itself and in other spheres of life. Thus, the stimulating effect of wages is weakened until the channels for obtaining unearned income are blocked in society.

Labor motivation is the desire of an employee to satisfy his needs (to receive certain benefits) through labor activity. The motives of labor with the content of labor itself, as a rule, are not connected. They are of a purely material nature (remuneration of labor, preservation of the workplace) or are directly related to the working conditions that suit the employee (for example, the proximity of the place of work to home, part-time employment, etc.). Labor, the content of which is strictly regulated, needs additional motivation.

The denationalization of property and the granting of it to workers stimulates their personal interest in the results of labor, in obtaining income.

The analysis of the use of labor resources largely depends on the intensity of labor, the main measure of which is labor productivity. Labor productivity is defined as the ratio of the volume of sales of products (works, services) to the average number of employees. Labor productivity analysis can be carried out in three stages. At the first stage, the main factors affecting the level and dynamics of labor productivity are determined.

At the second stage, the influence of these factors on the change in labor productivity is calculated. The third stage involves the choice of the optimal variant of the economic justification of the growth of labor productivity due to a certain selection of groups of factors.

The analysis of the dynamics of wages is carried out in the following stages.

Analysis of the remuneration system at the enterprise. This stage begins with the study of orders on the staffing table, decisions of the labor collective, a collective agreement, a specially developed regulation on wages. These documents define the wage system used at the enterprise, establish tariffs, rates, and the remuneration system. Remuneration can be based either on time worked (time-based system), or on the amount of work performed (piece-rate system), or tied to the timing, quality and volume of work performed (piece-bonus system). In accordance with the category, type and complexity of work, different rates and rates of remuneration are used. As a rule, wages are differentiated depending on the profession, qualifications, working conditions;

Analysis of the dynamics of wages in terms of time and professional qualifications. This type of analysis is carried out on the basis of pay sheets, data from personal accounts of employees. The relationship is established between the level of remuneration and the amount of time worked, the complexity and quality of work, the professional qualifications of the employee;

Analysis of the dependence of wages on the quality of labor. At the same time, the quality of labor is subdivided into high, medium and low.

Incentives for labor resources include a system of remuneration, incentives, various types of social benefits and payments. The traditional tariff system of remuneration and key elements of its organization in the form of guaranteed rates and official salaries have come into conflict with the market conditions of economic management and not only do not play a stimulating role in increasing the productivity of labor and production, but also restrain these processes. Various kinds of bonuses, surcharges and allowances have turned into a mechanical increase in tariff rates and salaries, are weakly linked to the final results of the enterprise.

Monetary motivation is an important, but, of course, not the only element in the organization of incentives for highly productive work. Wages, which are the main part of an employee's total income, have largely lost their stimulating role in recent years. In its existing forms, it is not susceptible to scientific and technological progress, does not interest workers in increasing product quality, saving resources, maximizing their potential, and labor collectives in using internal production reserves. As a rule, the level of remuneration is weakly linked to its performance. There is an equalization in distribution, there are insignificant differences in the differentiation of incomes from labor activity of workers and specialists, workers of different qualifications.

The outstripping growth rates of labor productivity in comparison with the growth rates of wages should ensure the implementation of its stimulating role. The measure, quality, intensity and intensity of labor must correspond to its payment. The main goal of the labor incentive system is to implement the interests of the enterprise, which include increasing labor productivity, reducing production costs, and intensifying sales. But to achieve this, it is necessary to coordinate the interests of the enterprise and the interests of employees (recognition of the results of their work, and not only in material terms, the possibility of self-realization, etc.).

Assessment of economic potential from the standpoint of the efficiency of using the organization's resources is the most applicable in modern conditions. However, the economic potential is greatly influenced by the external environment, and this should primarily include the level of competition. This is especially true for retail trade enterprises, where, in addition to resource potential, the quality of customer service, the level and qualifications of marketing and management specialists come first.

What is the economic potential

Scientists-economists interpret the term "economic potential" in different ways, considering it at different levels:

in the narrow sense - as the volume of production per year;
in the broadest sense - as a multilevel economic system.

In a practical context economic potential is a system of opportunities for the use of the entire set of resources and reserves of the enterprise (material and non-material, personnel, money, etc.) to achieve effective functioning and development.

REFERENCE! If we are talking about the economic potential of a commercial enterprise, then effective functioning is understood as the ability to sell products for maximum profit.

In other words, economic potential - these are the real opportunities that an enterprise can show in a particular area, and it does not matter whether they were actually implemented or possible only hypothetically. Not always all possible resources are involved simultaneously and with the required efficiency, and different industries have their own profit ratio. This is why potential is determined by four equally important factors:

availability of resources;
the ability to apply them correctly and effectively;
the degree of involvement of available resources in production;
the chosen form of economic activity.

Composition

Economic potential combines in itself the sum of specific opportunities - private potentials - in the main industries of the enterprise. Consider what potentials it combines:

Personnel potential - the number of employees necessary and sufficient to achieve the objectives of this organization, as well as their personal characteristics that affect work efficiency.
Stock potential- sufficiency and optimal use of fixed assets and working capital.
Financial potential - optimal provision of funds covering the needs of the enterprise, correctly distributed and applied.
Management potential - the ability of managers to organize production processes and resources to maximize competitive victories in the form of an adequate organizational structure and relevant management methods.
Marketing potential - successful application of the system of promoting goods on the market for the constant preservation and increase of competitive advantages.
innovative potential - the possibility of using or attracting resources for the development of the enterprise in accordance with its needs.

What capabilities of the enterprise are not included in the economic potential?

When examining the aggregate potential of an enterprise, one speaks not only of its economic component. In addition to the economic potential and its components, the total potential of the enterprise includes:

legal;
ecological;
export or import and other types of opportunities.

Economic potential levels

Economic potential is a multilevel concept. It can be analyzed both at a separate facility and at wider arrays, depending on how isolated the production forces are:

state economic potential;
the possibilities of a particular industry;
regional economic potential;
economic opportunities of the enterprise.

The potential of each level in aggregate determines the potential of the following: for example, industry potentials are formed from the potentials of enterprises, and from them - the economic potential of the entire country.

Economic potential model

To present a model of economic potential, it is necessary to determine the necessary and sufficient factors of its effectiveness, which include all the optimal manifestations of its constituent capabilities (personnel, financial, stock and other types of potentials). If we bring all these indicators to a certain integral characteristic, then the model of the economic potential of any enterprise in any industry will be its qualities not by themselves, but in comparison with other similar enterprises, in other words - competitiveness.

How to assess economic potential

To do this, you need to explore a large number of factors and analyze the cause-and-effect relationships between them. Different assessment methods involve the study of certain indicators in certain areas of manifestation of production capabilities. They only to a certain extent allow us to assess the true position of economic potential; it is impossible to achieve an absolute indicator due to a huge number of factors, which, moreover, are constantly in dynamics.

Factors

Within the framework of the generally accepted approach to assessment, such factors of economic potential:

financial position;
market situation;
supply with the necessary production resources of optimal quality;
efficiency of production activities.

They can be divided into groups depending on the subject of analysis:

1. Production factors:

production time;
volumes;
range;
raw materials: quantity, stocks, speed of completion and renewal;
equipment: quantity, condition, obsolescence, renewal;
production infrastructure.

2. Sales factors:

transportation resources and costs;
storage of products ready for sale (stock availability, condition and capacity of warehouses);
additional operations with goods (packing, packaging, etc.);
efficiency of the distribution network (direct sales, dealers, intermediaries);
analysis of distribution channels.

3. Organizational factors:

management structure;
hierarchy in production;
quantitative and qualitative characteristics of personnel;
labor productivity;
staff turnover;
labor cost;
corporate culture.

4. Marketing factors:

analysis of the state of the market in a given industry;
product attractiveness;
studying the target audience;
pricing policy;
advertising;
sales features;
customer network;
arrangement of internal and external communication;
plans for the future.

5. Financial factors:

solvency;
profitability;
profitability (for each type of product);
the ability to fulfill monetary obligations;
ratio of own and borrowed capital.

Data acquisition methods for analyzing economic potential

Indicators for analysis can be obtained by various methods, such as:

situational or portfolio analysis;
special diagnostic surveys (there are special methods);
expert review;
calculation of coefficients and other mathematical methods.

To the coefficients of economic potentialthat can be calculated objectively include the following:

capital-labor ratio;
profitability;
efficiency of production and use of resources;
average turnover of funds;
legal capacity of funds;
capital intensity of products;
consumption and accumulation rates.

Development methods

In order to increase the economic potential of an enterprise, you must first find out by means of an assessment what factors and to what extent have an impact on it. Usually, the economic potential directly affects the following groups of enterprise activities:

receiving a profit;
generating financial flows;
ensuring the quality of life;
cost saving.

At the same time, easily traceable manifestations of the enterprise's activities change, namely:

profitability (return on equity);
business activity of the enterprise;
monetary stability in the market;
solvency;
liquidity.

Thus, the impact on any of these areas will cause a direct change in the economic potential of the enterprise. The ways of this influence can be different, but they are all based on achieving a certain balance between resources and their use.

The indicators characterizing the economic potential of the enterprise include: assets, sales, net or gross profit, fixed capital, working capital, capital investments, equity and debt capital, capitalized profit, production capacity, research base, total number of employees, etc. These indicators, each individually and taken together, provide a quantitative or cost estimate of the scale of the firm's operations, its material and production base, performance, etc.

To characterize the scale of a firm's operations, indicators such as sales, assets, equity, and the number of employees are used.

The production base characterizes the industrial potential of the company, the ability to produce products in the required quantities and on time. The scale of operations gives an idea of \u200b\u200bthe size of the production base, and all this can give a value estimate of manufactured and sold products (sales volume), current and non-current assets (balance sheet total), the cost of machinery and equipment used in the production process, which characterizes fixed capital.

Fixed capital is the most important indicator of the production potential of a company. In the balance sheets of firms, it is usually reflected in one line, which makes it difficult to analyze its structure. But in the notes to the balance sheet, this item is broken down into separate components (for example, land, buildings and structures, machinery and equipment, leased property and enterprises under construction, mineral deposits). If depreciation deductions are subtracted from the amount that constitutes the fixed capital, we get the real fixed capital.

The main indicators of the production base of industrial firms include the number and capacity of individual manufacturing enterprises. For large firms, the number of enterprises can reach several dozen.

The economic potential of an enterprise is a complex system that includes fixed assets, labor resources, technology, energy resources and information at the disposal of the organization for creative activities. It has a number of specific characteristics. First of all, integrity, meaning that only in the presence of all the elements of potential is it possible to achieve the final result of its functioning - production. And also such features as: interchangeability, interconnection of elements, flexibility and adaptability to products, to changing economic and production - technical conditions. The study of these mechanisms becomes a tool for managing production efficiency, contributes to a qualitative breakthrough in the renewal of production, investment policy, identification of the mechanism of flexibility, which allows to reduce the cost of social production and increase the possibilities of society in meeting needs.

The theoretical and methodological foundations for modeling the economic potential of an enterprise have not been sufficiently developed; this allows reasoning based on one's own vision of the economic potential of an enterprise. It is advisable to consider the economic potential of an enterprise at various levels: at the level of an individual enterprise, at the industry level, at the territorial level. So, at the level of an individual enterprise, the economic potential will include:

production and financial potential (fixed assets, raw materials, materials, current assets, etc.);

human and entrepreneurial potential (potential of labor resources - specialists, managers, skilled workers);

intellectual potential (information resources - technologies, software products, etc., innovative solutions).

The enterprise potential modeling system includes:

a set of economic and mathematical models describing the dynamics of the components of the enterprise potential, taking into account external factors;

a set of programs (predictive calculations, solving optimal problems and standardization problems); information base;

methods for identifying models and conducting

computational experiments.

In addition to all of the above, in order to assess the economic potential, it is necessary to identify: the state of the property potential of the enterprise, the financial stability of the enterprise, as well as analyze the solvency of the enterprise. In order to calculate the production and financial potential, we need to make the following calculations, namely:

1) Calculate the return on assets:

BP - revenue,

OPFsr - the average annual cost of fixed assets.

2) Determine the profitability of fixed assets:

PE - net profit

To calculate the financial indicators of an organization, the following formulas are required:

1) Profitability of production costs (Rpr.z):

Rpr.z. \u003d * 100, where

З - production costs,

P- profit

2) Profitability of turnover (R vol.).

Introduction

1. Diagnostics of the economic potential of the enterprise

1.1 General characteristics of the enterprise

1.2 Organization of diagnostics of enterprise potential

1.3 Assessment of production potential

1.4 Assessment of labor potential

2. Analysis of the use of production potential

2.1 Analysis of the condition and movement of fixed assets

2.2 Analysis of the effectiveness of the use of fixed assets

3. Analysis of the use of labor potential

3.1 Analysis of the organization's labor resources

3.2 Analysis of the use of the fund of working time

3.3 Labor productivity analysis

3.4 Analysis of the effectiveness of the use of the company's personnel

4. Generalizing indicators of the use of economic potential

Conclusion

At the present stage, to ensure economic growth, it is necessary, first of all, to achieve a significant increase in the efficiency of management of organizations.

At the same time, a special role is given to a comprehensive economic analysis of the economic activities of enterprises, which is the basis for the planned management of the organization's economy, identifying reserves for increasing production efficiency.

The efficiency of the enterprise depends on the level of its personnel, scientific and technical, production and social potential. In practice, the main diagnostic methods and various components of the enterprise's potential are:

The expert method is used to assess social potential (health care costs, cultural events, recreation, benefits, material assistance, etc.).

The scoring method is mainly used to determine the level of personnel and labor potential. On the basis of this method, it is possible to conditionally determine the cost of personnel and the necessary costs to increase its general educational, scientific, professional level.

Factor analysis is useful when measuring production potential. Allocation of the main material, labor and cost factors, their measurement and evaluation allow us to determine the capacity of production potential. Analysis of interchangeable factors is the basis for choosing the optimal production organization scheme. In addition, factor analysis is the basis for diagnosing cost structures and their interchangeability.

Economic and mathematical modeling is used to assess scientific and technical potential. The use of various economic and mathematical models allows you to develop a scenario for the implementation of any innovation strategy, taking into account the available resources. Also, this method is used to diagnose the optimal product release plan.

Computer modeling is used to diagnose the potential of an enterprise based on special programs that diagnose variants of changes in labor productivity, economic justification of productivity growth by factors.

Usually, the diagnostics of the enterprise's potential is carried out in the form of a comprehensive study, during which all components of the economic viability of the enterprise are simultaneously investigated, the ability of the enterprise as a property complex to provide a certain level of production of goods (works, services) is analyzed.

In step-by-step or element-by-element diagnostics of the enterprise potential, the emphasis is on the main criteria, which together determine the enterprise's ability to solve its main tasks. For this, it is important to make the right choice of the main criteria that provide a systematic approach to structuring the components of the enterprise's potential.

Without a comprehensive complex analysis, it is impossible to manage complex economic processes in the modern conditions of organizations. Therefore, the purpose of this work is undoubtedly relevant - the diagnostics of economic potential using the example of Lika LLC.

To achieve this goal, the following tasks were solved: based on the study of scientific, educational literature, financial and statistical reporting of a particular organization, the production and labor potential of Lika LLC was gradually assessed, and then an analysis of the use of these potentials was carried out on the basis of factor analysis. On the basis of the results obtained for LLC Lika, generalizing indicators of the use of economic potential were calculated.

1.1 General characteristics of the enterprise

Limited Liability Company "Lika" (LLC "Lika") was established on December 21, 1995 to carry out economic activities in accordance with the Civil Code, the Federal Law "On Joint Stock Companies", other Federal Laws, other legal acts of the Russian Federation, as well as the company's charter , the last edition of which was approved by the general meeting of shareholders of LLC Lika on the basis of minutes No. 9 dated June 28, 2002.

Legal address: Lipetsk, st. Podgorenskaya, 15.

In terms of production, economic, financial and social activities, the company has the right of an independent economic entity, an independent balance sheet and all the necessary details of a legal entity.

The purpose of the company is to make a profit.

The company has civil rights and bears civil obligations necessary to carry out the following activities:

production of consumer goods and their sale;

production and use of scientific and technical products and products for industrial and technical purposes;

production and sale of food products;

production and sale of bakery products;

production, procurement, storage and sale of agricultural products and secondary raw materials;

intermediary services.

The main activity of the company is the production and sale of bakery products.

LLC "Lika" has an administrative building, which houses specialists, a manager, as well as a production workshop for the production of bakery products, storage facilities for raw materials and finished products, a boiler room.

The main indicator that affects the activities of the enterprise is the volume of gross output, but, in addition, it is also influenced by revenue, the average annual number of employees, and the average annual cost of fixed assets. It is important for the analysis to study these indicators in dynamics.

The organization of diagnostics of the enterprise's potential should be carried out by the appropriate links of its management structure. An approximate enterprise management scheme may be as follows. The general management of the enterprise is carried out by the director who coordinates the work of the management apparatus. The technical management is entrusted to him by the chief engineer - the first deputy director, subordinate to whom are subdivisions and departments that conduct technical preparation of the production of manufactured products.

Technological preparation of production is carried out by the department of the chief technologist, which develops technological processes for the manufacture of products, technical norms and standards. The chief mechanic and the chief power engineer of the enterprise are responsible for the condition of the energy-mechanical equipment of the enterprise, the organization of overhaul and methodological management of the system of scheduled preventive maintenance of equipment.

The functions of in-plant planning are assigned to the planning and economic, production and dispatch departments, the department of labor and wages. The planning and economic department carries out technical and economic planning, draws up the main document characterizing the current activities of the enterprise - the production program, develops promising programs for the development of the enterprise, coordinates the work of economic services, their interaction with technical services. The production and dispatch department, headed by the head of production, carries out operational and production planning, develops launch and release schedules, maintains operational records of the release and sales of products and regulates production.

The functions of the department of labor and wages include: management of the organization of labor and technical regulation at the enterprise and in the shops; development of the staffing table of engineers, employees and payroll of workers; preparation and participation in the development of target indicators for labor and wages for the shops and departments of the enterprise; drafting collective agreements and monitoring their implementation; study and dissemination of advanced experience in labor organization.

External economic relations of the enterprise are under the jurisdiction of the departments of material and technical supply, sales, financial and transport. The accounting department carries out accounting and control of material and cash flows of the enterprise, settlements with workers and employees, preparation of financial statements and the balance sheet of the enterprise.

The main structural unit of the enterprise is the workshop. The head of the shop is appointed by the director of the enterprise. The shop manager organizes the production process and is responsible for the shop's economic activities. Under his leadership, work is carried out on the implementation of planned targets, operational regulation of production, the introduction of new equipment and technology.

In managing the production, the head of the shop is assisted by the heads of the sections, foremen. The shop manager is responsible for the implementation of the functions of production planning and control over the quality of products, as well as for the rational use of production, labor and material resources.

Production potential is a set of production capabilities of an enterprise, including fixed assets, inventories, fuel and energy supply.

To characterize the efficiency of the use of fixed assets belonging to LLC "Lika", a system of indicators is used, which includes generalizing and particular technical and economic indicators. Generalizing indicators reflect the use of all fixed assets, and private - the use of certain types.

The balance of fixed assets at the end of the period is determined by the balance method:

SK \u003d CH + SP - SV, (1.1)

where СН - the cost of fixed assets at the beginning of the period;

SP - the cost of new fixed assets received in the reporting period;

SV - the cost of fixed assets retired in the reporting period.

SK \u003d 64453 + 6536 - 301 \u003d 70688 thousand rubles.

Table 1.

Availability and movement of fixed assets (thousand rubles)

Fixed assets type	At the beginning of the period		saw, thousand rubles	Retired, thousand rubles	At the end of the period		Growth rate, %
Fixed assets type	Amount, thousand rubles	structure,%	saw, thousand rubles	Retired, thousand rubles	amount, thousand rubles	structure,%	Growth rate, %

Constructions
cars and equipment
Vehicles

In terms of value, the most significant elements of the composition of the organization's fixed assets at the beginning of the period are: machinery and equipment (27473 thousand rubles), buildings (22994 thousand rubles), vehicles (10743 thousand rubles). The significance of the elements does not change by the end of the period.

The cost of fixed assets for the reporting period increased by 22,890 thousand rubles. or by 15.6%, which was mainly due to the influx of machinery and equipment (6353 thousand rubles). Fixed assets were disposed of by elements: machinery and equipment, vehicles, as well as land and natural resources.

The structure of fixed assets is shown in the following diagram:

Saving fixed assets for the period is determined by calculation:

ECOC \u003d OCK - OCN * TV, (1.2)

where TV is the growth rate of the volume of production of goods.

The growth rate of the production volume is:

TV \u003d VTP / VPP \u003d 717416/572661 \u003d 1.253,

where VTP is the volume of production in the current period,

VPP is the volume of production in the previous period.

ECOC \u003d 65671 - 64453 * 1.253 \u003d - 1453.98 thousand rubles.

The saving of fixed assets is 1,453.98 thousand rubles. (1.25% of the value of fixed assets at the end of the period). This indicator reflects the annual return on investment in fixed assets, affects the depreciation component of the prime cost and the price of goods, and reduces the tax component in terms of property (real estate) tax.

1.4 Assessment of labor potential

The volume and timeliness of all work, the degree of use of machinery and equipment, and, as a result, the volume of production, its cost, profit and a number of other economic indicators depend on the availability of an enterprise with labor resources and the efficiency of their use.

The main tasks for assessing labor potential:

study of the provision of the enterprise and its structural units with personnel in terms of quantitative and qualitative parameters;

assessment of the extensiveness, intensity and efficiency of the use of personnel at the enterprise;

identification of reserves for a more complete and efficient use of the company's personnel.

The composition of the employees of LLC Lika is presented in Table 2.

Considering the data for the analyzed period, we can say that Lika LLC is fully provided with labor resources. The average number of employees in the company increased by 19%. The qualitative composition of workers by education has improved (with secondary vocational - by 13.6%, with higher - by 37.1%). Also over the year, the qualifications of workers have improved, associated with obtaining higher grades (by 22.9 and 29.3%).

Changes in the composition by age and length of service are associated with the influx of young people into the enterprise and the retirement of workers.

Table 2.

Labor potential assessment

Index

Change

absolute, people

relative,%

including RFP

including workers

of which the main

subsidiary

managers and specialists

Composition of employees by length of service

Composition of employees by age

Composition of employees by education

incomplete secondary

secondary, specialized secondary

Qualification composition of workers

I, II category

III, IV category

V, VI rank

2.1 Analysis of the condition and movement of fixed assets

Analysis of the structure of the fixed assets of LLC "Lika" allows you to assess their ratio in terms of the degree of their use in the production process. The technical level of production of the investigated enterprise largely depends on changes in the structure of fixed assets, their movement.

The condition of fixed assets is assessed by the following indicators:

The renewal ratio KOBN \u003d SP / C1. * 100% (2.1) reflects the share of new fixed assets in all fixed assets at the end of the period. When carrying out the analysis, it is necessary to compare the update rate for the active part with the update rate for all fixed assets and find out at the expense of which part of the fixed assets it is mostly updated:

The coefficient of renewal intensity KIOB \u003d SV / SP. * 100% (2.2) reflects the amount of funds disposed of per unit of newly commissioned facilities, i.e. the number of outdated facilities retired as a result of the introduction of new ones. This indicator characterizes the rate of technical progress. Its increase indicates a reduction in the life of funds, the elimination of obsolete facilities.

The rate of receipt KTP \u003d (SP - SV) / \u200b\u200bС0. * 100% (2.3) shows what share in the value of fixed assets at the beginning of the period is aimed at covering the disposal of fixed assets for the period.

Retirement ratio КВ \u003d SV / С0 * 100% (2.4) characterizes the share of retired fixed assets in the total value of fixed assets at the beginning of the period.

The results of calculating the coefficients assessing the degree of renewal, disposal and growth of fixed assets are given below (Table 3).

Assessment of the condition and movement of fixed assets based on coefficients

Elements of the composition of fixed assets	At the beginning of the period, thousand rubles,	Receipt, thousand rubles, Cn	Disposal, thousand rubles, St.	At the end of the period, thousand rubles,	Coefficient updates,% Cobn	Coefficient intensity updates,% Kyob	Coefficient disposal,%

Constructions
cars and equipment
Vehicles
Production and household inventory
Land plots and natural resources

The analysis of the renewal rates shows that the renewal of the organization's fixed assets during the period is significant for all elements of the composition, and the highest values \u200b\u200bare the renewal rates of production and household inventory (93.05%), vehicles (19.05%), machinery and equipment ( 11.03%).

In general, for the organization it is 17.07%, for the active part of fixed assets - 11.03%. Comparison of these ratios shows the level of renewal for the passive part of fixed assets, in our case it is 6.04% (17.07 - 11.03), the renewal is largely due to the active part of fixed assets.

The difference between the rate of disposal of fixed assets for the organization as a whole and for their active part is 1.44% (4.14 - 2.70), which confirms the outstripping rate of disposal of the active part of fixed assets.

The coefficient of the intensity of renewal is for production and household inventory (84.19%), vehicles (49.93%), machinery and equipment (22.43%). In general for the organization, the ratio of retired fixed assets to received ones is 20.99%, i.e. one retired object accounts for about 5 received, the receipt of fixed assets in LLC "Lika" significantly exceeds their disposal.

Assessment of the condition and movement of fixed assets is shown in the graph:

transport means

production and households. inventory

and equipment

structures

The efficiency of using fixed assets largely depends on their technical condition. To characterize the technical condition of fixed assets, indicators such as the wear rate, the service life rate are used.

Wear factor:

KIZN \u003d SI / SPER * 100%. (2.5)

where SI is the amount of depreciation calculated for the entire period of operation,

SPER - the initial (replacement) cost of fixed assets

Expiry factor:

Kg \u003d 100 - KIZN. (2.6)

The lower the wear rate and the higher the service life, the better the technical condition of the organization's fixed assets. These ratios are calculated at the beginning and end of the reporting period (2006-2007), their dynamics will characterize the tendency to decrease or increase the depreciation of fixed assets.

The analysis of the depreciation of fixed assets belonging to LLC Lika is presented in Table 4.

Indicators of the state of fixed assets

The efficiency of using fixed assets is characterized by indicators of capital productivity, capital intensity, profitability, relative savings, increased production of goods, increased labor productivity, reduced cost of goods and the cost of reproduction of fixed assets, increased service life of labor tools.

Usually capital productivity is determined by the volume of production of goods per 1 ruble of the average annual value of fixed assets.

Capital intensity - the inverse of the return on assets, calculated as the ratio of the value of fixed assets to the value of the annual production of goods.

The capital-labor ratio is an indicator characterizing the equipment of workers in the sphere of material production with basic production facilities. The capital-labor ratio is defined as the ratio of the cost of the organization's fixed assets to the average annual number of employees.

The magnitude and dynamics of capital productivity is influenced by many factors that depend and do not depend on the organization, however, reserves for increasing capital productivity, better use of equipment are available in every department, at every site and workplace.

The intensive way of doing the economy presupposes a systematic increase in capital productivity by increasing the productivity of machines, mechanisms and equipment, reducing their downtime, optimally loading them, and improving the fixed assets.

Share of active part of fixed assets

UA \u003d C A / C OS * 100% (2.7)

where CA is the average annual cost of the active part of fixed assets;

CОС - average annual cost of fixed assets;

FA \u003d V / C A (2.8)

FОС \u003d V / СОС,

where FA - return on assets of the active part of fixed assets;

V is the volume of production of goods;

The capital-labor ratio is calculated using the formula:

FB \u003d COC / R CC (2.9)

where R CC is the average number of employees;

Return on assets is calculated using the formula:

R OS \u003d FOS * D RP * R OB (2.10)

where D RP is the share of products sold in the total output;

R ABOUT - profitability of sales;

The initial data for the analysis of capital productivity and return on assets, as well as the calculation results, are shown in Table 5.

Initial information for the analysis of return on assets and return on assets

Indicators

Deviation, (+, -),

1. Profit from product sales, thousand rubles

2. The volume of production of goods, thousand rubles. V

3. Revenue, thousand rubles.

4. The share of average annual production in its total output (Дрп)

5. Average annual cost, thousand rubles:

5.1. fixed assets, COS

5.2. Active part (machinery, equipment), CA

5.3. Pieces of equipment, CE

6. Specific weight of the active part,%

(p.5.2: p.5.1x100%), UA

Fund profitability Rос,%

Return on sales Rob,%

7. Fund return

7.1 Fixed assets (page 2: page 5.1), FOC

7.2.Active part (page 2: page 5.2), FA

8. Average annual amount of equipment, units.

8.1. cash

8.2. current., Co.

9.Fund of equipment working time of all,

thousand machine-hours

10. Fund of operating time of a piece of equipment:

10.1. days, TD

10.3. machine hours

11.The coefficient of shift, kcm

12. Average duration of a shift, hours, Tcm

13. Average hourly production units. equipment, rub.

(p. 1 / p. 6), Vh

The results of the influence on capital productivity of factors of the first and second order are shown in table. 6.

Table 6.

Analysis of changes in capital productivity under the influence of changes in the structure of fixed assets and equipment load

	Calculation of the level of influence		Influence at return on assets, rub.
	algorithm		active	major
FIRST ORDER FACTORS
1.Changing the specific gravity of the active part	FPPA * ∆UA - FPPOS	5,267* 0,53 - 3,84
2.Changing the recoil of the active part	FТП OS- FПPA * ∆UA	4,34 - 5,267* 0,53
	FPOS - FPOS
SECOND ORDER FACTORS
2.1. Change in the number of units of operating technological equipment	FAusl1 - FAPP
2.2 Changing the number of days of operation of a piece of equipment	FAusl2 - FAusl1
2.3 Changing the duration of a shift	FAusl3 - FAusl2
2.4. Changing the average hourly output of a piece of equipment	FATP - FAusl3
	FATP - FAPP

As can be seen from the table, a significant impact on the decrease in capital productivity of fixed assets had a change in the proportion of their active part.

Under the influence of this factor, capital productivity decreased by 1 ruble 48 kopecks. But, despite this, the return on assets as a whole increased by 50 kopecks. This was due to an increase in the return on the active part of fixed assets (1 ruble 55 kopecks).

Of the factors of the second order of change in capital productivity of fixed assets, the greatest influence was exerted by a change in the productivity of equipment (increased by 38.7 kopecks), a change in the days of operation of a unit of equipment (increased by 3.7 kopecks), a change in the number of units of equipment (decreased by 18 kopecks).

The increase in capital productivity of fixed assets is a positive moment in the activities of the organization, as it helps to reduce the cost of the goods produced, and, consequently, increase profits.

3.1 Analysis of the organization's labor security new resources

Considering the movement of labor in LLC Lika, it should be borne in mind that the frequent change of employees inhibits the growth of labor productivity. It is necessary to analyze the reasons for staff turnover (the state of social security, absenteeism, voluntary care, etc.), the dynamics of the composition of layoffs: individual and collective, change of official position, the number of transfers to other positions, retirement, expiration of the contract, etc.

The analysis is carried out based on the following factors:

recruitment turnover ratio (KP) is the ratio of the number of all hired workers for the reporting period (RP) to the average number of employees for the same period (RCC):

KP \u003d RP / RCC \u003d 80/200 \u003d 0.4 (3.1)

retirement turnover ratio (CV) - the ratio of all retired employees (RU) in the reporting period to the average number of employees:

KV \u003d RУ / RСС \u003d 40/200 \u003d 0.2 (3.2)

the sum of the values \u200b\u200bof the coefficients for admission and disposal characterizes the total turnover of labor:

KOBSCH \u003d KP + KV \u003d 0.4 + 0.2 \u003d 0.6 (3.3)

Labor turnover is divided into:

normal turnover - conscription, retirement and study, transition to elective positions, etc.

excessive turnover - dismissal of their own accord, for absenteeism.

staff turnover rate (CT) - the ratio of excess labor turnover (RU *) for a certain period to the average headcount:

CT \u003d RУ * / RСС \u003d 28/200 \u003d 0.14 (3.4)

composition constancy coefficient (KPOST) - the ratio of the number of employees who have worked for the entire period (RР) to the average headcount:

KPOST \u003d RР / RСС \u003d 140/200 \u003d 0.7 (3.1)

replacement rate (KZ) - the ratio of the difference between hired (RP) and retired workers (RB) to the average headcount

SC \u003d (RП - RВ) / RСС \u003d (80 - 40) / 200 \u003d 0.2 (3.6)

Table 7

Personnel movement data

Index			Deviation
Headcount at the beginning of the year
Hired

Including:
at will
for violations of labor discipline
Headcount at the end of the year
Average headcount
Employee hiring turnover ratio
Employee retirement turnover ratio
Employee turnover rate
Personnel persistence ratio
Replacement rate

The total turnover of the labor force in Lika LLC can be considered normal, but the negative aspect is the increase in the turnover on retirement (from 12 to 20%) and, as a result, an increase in the staff turnover rate (from 7 to 14%)

In the course of the analysis, it is necessary to pay attention to the reasons for the retirement of employees for violation of labor discipline, since this is often associated with unresolved social problems. Also, upon dismissal of their own free will, workers are often not satisfied with the working conditions, the level of wages. Elimination of these shortcomings, close cooperation with recruiting agencies and employment centers will help reduce staff turnover, promptly attract new employees to replace those who quit.

Analyzing time use is an important part of analytical work in an organization. In the process of analyzing the use of working time, one should check the validity of production targets, study the level of their fulfillment, identify losses of working time, establish their causes, outline ways to further improve the use of working time, and develop the necessary measures.

The completeness of the use of personnel can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund (RFW). Such an analysis is carried out for each category of workers, for each production unit and for the enterprise as a whole (Table 8).

Table 8

The use of labor resources of the enterprise

The working time fund depends on the number of workers, the number of days worked by one worker on average per year and the average length of the working day. This dependence can be represented as follows:

FRV \u003d CHR * D * P (3.6)

At the analyzed enterprise, the FRV decreased by 16 350 hours, including due to a change

a) the number of workers

ΔFRVcr \u003d (CHR1 - CHR0) * D0 * P0 \u003d (164 - 160) * 225 * 7.8 \u003d + 7020 h; (3.7)

b) the number of days worked by one worker

ΔFRVD \u003d CHR1 * (D1 - D0) * P0 \u003d 164 * (215 - 225) * 7.8 \u003d -12792 h; (3.8)

ΔFRVP \u003d HR1 * D1 * (P1 - P0) \u003d 164 * 215 * (7.5 - 7.8) \u003d -10578 h. (3.9)

As can be seen from the above data, the company does not use the available labor resources fully enough. On average, 1 worker worked 215 days instead of 225, whole-day losses of working time per worker increased by 10 days, and for the whole enterprise - by 1640 days, or 12792 hours (1640 * 7.8).

Intra-shift losses of working time for 1 day amounted to 0.3 hours, and for all days worked by all workers (164 * 215 * 0.3) \u003d 10,578 hours.

The total loss of working time is 12792 + 10578 \u003d 23370 hours or 8.8% (23370: 264450).

To identify the causes of day-long and intra-shift losses of working time, the data on the balance of working time are compared (Table 9).

Table 9.

Analysis of the use of the fund of working time

Per worker	Change
	per worker	for all workers
Calendar number of days
Including: holidays and weekends
Nominal working time fund, days
Absenteeism, days
Including:
annual leave
study leave
maternity leave
additional vacations with the permission of the administration



Working hours, days
Work shift duration, h
Working time budget, h
Pre-holiday shortened days, h
Grace time for teenagers, h
Breaks in the work of nursing mothers, h
Intra-shift downtime, h
Useful fund of working time, h
Overtime hours worked, h
Non-productive expenditures of working time, h

As follows from the table, most of the loss of working time in Lika LLC is caused by subjective factors: additional vacations with the permission of the administration, truancy, downtime, which can be considered unused reserves for increasing the working time fund.

(492 + 197 + 656) * 7.8 + 9840 \u003d 20330 h

Preventing them is tantamount to laying off 11 workers (20330: 1755).

Reducing the loss of working time, which is due to reasons depending on the labor collective, is a reserve for increasing production, which does not require additional investment and allows you to quickly get a return. To calculate it, it is necessary to multiply the loss of working time (PRV) due to the fault of the enterprise by the planned average hourly production of products:

ΔVP \u003d PRV CHV0 \u003d (20330 + 1640) * 284.9 \u003d 6259.2 thousand rubles. (3.10)

Losses of working time do not always lead to a decrease in the volume of production of goods, since they can be compensated by an increase in the intensity of labor of workers. Therefore, when analyzing the use of labor resources, great importance is attached to the study of indicators of labor productivity.

Labor productivity is one of the most important quality indicators of an organization's work, an expression of the efficiency of labor costs. The level of labor productivity is characterized by the ratio of the volume of production and sales of goods or work performed and the cost of working time.

The purpose of the analysis of labor productivity is to identify opportunities for a further increase in output due to an increase in labor productivity, more rational use of workers and their working time.

To assess the level of intensity of the use of personnel, a system of generalizing, partial and auxiliary indicators of labor productivity is used. Generalizing indicators - the average annual, average daily and average hourly output by one worker, as well as the average annual output per worker in value terms.

The average annual output of one employee can be represented as a product of the following factors:

GVppp \u003d Ud * D * P * CHV (3.11)

The calculation of the influence of these factors is performed by one of the methods of deterministic factor analysis. Based on the data in table. 10 let's do this calculation using the absolute difference method.

Table 10.

Index	Indicator value	Change (+, -)
Index		Change (+, -)
Average annual headcount
including workers
Share of workers in the total number of workers (Ud)
Days worked by one worker per year (D)
Hours worked by all workers, h
Average working day, h (P)
Production in prices of the base period, thousand rubles
Average annual output of one employee, thousand roubles. (GV)
Working out a worker:
average annual, thousand rubles (GV)
average daily, rub. (DV1)
average hourly, rub. (CV)

From the data table. 10 shows that the average annual output of one employee employed in the main production increased by 18 thousand rubles, or 4.5%, including due to changes in:

a) the proportion of workers in the total number of personnel of the enterprise

Δ HVUD \u003d Δ Ud * D0 * P0 * ChV0 \u003d (+0.02) * 225 * 7.8 * 284.9 \u003d +10 thousand rubles;

b) the number of days worked by one worker per year

Δ HVD \u003d Ud1 * Δ D * P0 ChV0 \u003d 0.82 * (-10) * 7.8 * 284.9 \u003d - 8.2 thousand rubles;

c) the duration of the working day

Δ GWP \u003d Ud1 * D1 * Δ P * ChV0 \u003d 0.82 * 215 * (-0.3) * 284.9 \u003d -15.1 thousand rubles;

d) average hourly output of workers

Δ GVCHV \u003d Ud1 * D1 * P1 * Δ ChV \u003d 0.82 * 215 * 7.5 * 31.23 \u003d +41.3 thousand rubles.

Similarly, we analyze the change in the average annual output of a worker, which depends on the number of days worked by one worker per year, the average length of the working day and the average hourly output:

GV "\u003d D * P * CHV (3.12)

Δ GV "D \u003d Δ D * P0 CHV0 \u003d -10 * 7.8 * 284.9 \u003d - 22.2 thousand rubles.

Δ GV "P \u003d D1 * Δ P * ChV0 \u003d 215 * (-0.3) * 284.9 \u003d -18.4 thousand rubles;

Δ GV "CW \u003d D1 * P1 * Δ CW \u003d 215 * 7.5 * 31.23 \u003d +50.4 thousand rubles.

Total + 9.8 thousand rubles.

Thus, the average annual output of a worker of Lika LLC for the analyzed period increased by 9.8 thousand rubles.

Similarly, the influence of other factors is calculated with the subsequent generalization of the results of the analysis (Table 11)

Table 11.

Factor analysis results


1. Number of staff
2. Average annual output of 1 employee

2.1. Share of workers
2.2. The number of days worked by one worker per year
2.3. Working hours
2.4. Change in average hourly output of workers

2.4.1. Technology change
2.4.2. Change in product structure
2.4.3. Unproductive labor costs
2.4.4. Equipment modernization

At LLC Lika, great untapped opportunities for growth in the level of these indicators are associated with day-long, intrashift and unproductive losses of working time, which must be taken into account when planning and organizing production in the future.

The dynamics of labor productivity growth is shown in the diagram:

Of great importance for assessing the efficiency of using labor resources at an enterprise in a market economy is the personnel profitability indicator - the ratio of profit to the average number of production (operating) personnel:

RPP \u003d (P: NWP) * 100 (3.13)

where RSP - personnel profitability;

P - profit from product sales;

NPP - the average number of production personnel;

The factorial model of this indicator can be presented as follows:

RPP \u003d Rb * Drp * GV (3.14)

where Rb - the profitability of turnover (sales);

Дрп - the share of products sold in the total volume of its output;

GW is the average annual output of 1 employee at current prices.

The initial data for factor analysis of personnel profitability are presented in Table 12.

Table 12.

Data for factor analysis of personnel profitability

Index	Indicator value	Change (+, -)
Index		Change (+, -)
Profit from product sales, thousand rubles
Gross volume of production in current prices of the reporting year, thousand rubles
Revenue from product sales, thousand rubles
Average number of employees, people
Return on sales,%
Share of sales in the value of manufactured products
Average annual output by one employee (in current prices), thousand rubles
Profit per employee, thousand rubles

This model makes it possible to establish how much the profit per employee has changed due to the level of profitability of sales, the share of proceeds in the total volume of products produced and labor productivity.

Table data 12 indicate that the profit per employee increased by 281.74 thousand rubles, including due to changes in:

a) labor productivity

ΔRPP \u003d ΔГВ * Дрп0 * Rob0 (3.14)

ΔRPP \u003d 723.78 * 0.983 * 8.2 / 100 \u003d +58.34 thousand rubles.

b) the share of products sold in its total output

ΔRPP \u003d ГВ1 * ΔДрп * Rob0 (3.15)

ΔRPP \u003d 3587.08 * (-0.005) * 8.2: 100 \u003d - 1.47 thousand rubles.

c) profitability of sales

ΔRPP \u003d ГВ1 * ΔДрп * Rob0 (3.16)

ΔRPP \u003d 3587.08 * 0.978 * 6.41: 100 \u003d +219.92 thousand rubles.

Evaluation of economic dynamics allows us to identify quantitative characteristics of business activity, showing how the studied enterprise fulfills the “golden rule of economics”, which requires the following optimal proportions in the ratio of tempo indicators:

TP\u003e TV\u003e So\u003e 100% (4.1)

where TP is the rate of profit growth,%

TV - growth rate of sales revenue,%

So - the growth rate of assets,%

So \u003d 121355: 108731 * 100 \u003d 112%

The first inequality means that the economic potential of the organization increases, i.e. the scope of its activities is increasing. Building up a company's assets, increasing its size, as a rule, is one of the main targets formulated by the owners of the company and its management personnel in an explicit or implicit form.

TV \u003d 701605: 563089 * 100 \u003d 125%

The second inequality indicates that, compared with an increase in economic potential, the volume of sales increases at a higher rate, i.e. the resources of a commercial organization are used more efficiently, the return on each ruble invested in the company increases.

TP \u003d 102498: 46166 * 100 \u003d 220%

The third inequality shows that profit is growing at a faster pace, which usually indicates a relative decrease in production and distribution costs in the reporting period as a result of actions aimed at optimizing the technological process and relationships with contractors.

So the net inequality is: 220%\u003e 125%\u003e 112%\u003e 100%

For a comprehensive assessment of the enterprise's activities, we will determine the economic growth index by comparing extensive and intensive factors:

where IP.T. - labor productivity index;

IF.O. - return on assets index;

Ippt. - population index;

IO.F. - index of fixed assets.

IP.T. \u003d 418: 400 \u003d 1.045

IF.O. \u003d 4.34: 3.84 \u003d 1.13

Ippt. \u003d 200: 168 \u003d 1.19

IO.F. \u003d 134125: 116040 \u003d 1.156

= 0,858

Since the obtained value for LLC "Lika" IEK.R.< 1, то его рост происходил в основном за счет экстенсивных показателей.

Analysis of the structure of the fixed assets of LLC "Lika" allows you to judge the technical equipment and production conditions. It shows that machines and equipment have the largest share (56.41% at the beginning of the period and 53.37% at the end). The change in structure was largely due to the acquisition of a land plot (7164 thousand rubles).

However, the share of industrial inventory in the overall structure is not large (1.25% and 1.27% at the beginning and end of the period), but it is this component of fixed assets that has the greatest dynamics (arrived at 1581 thousand rubles, dropped by 1331 thousand rubles) and the growth rate was 117.3%.

An increase in fixed assets for individual elements indicates the correct policy pursued in the organization aimed at technical re-equipment.

An important component of the analysis of the labor resources of LLC "Lika" is the study of the movement of labor.

The total turnover of the workforce in Lika LLC can be considered normal, but the negative aspect is the increase in the turnover on retirement (by 8%) and the increase in the staff turnover rate (by 7%), as a result, the staff constancy ratio decreased by the same amount.

At Lika LLC, most of the losses (20,330 hours) were caused by subjective factors: additional vacations with the permission of the administration, absenteeism, downtime, which can be considered unused reserves for increasing the working time fund and releasing 11 employees.

Unproductive labor costs due to deviations from the technological process are also significant at this enterprise - 1640 hours.

In conclusion of the analysis, we can propose the following measures to ensure the growth of labor productivity and determine the reserves for increasing the average hourly, average daily and average annual output of workers:

use of opportunities to increase the volume of production through the introduction of new technologies, replacement of outdated equipment;

reduction of labor costs for the production of products due to mechanization and automation of production, improving the organization of labor, increasing the level of labor intensity, reducing the loss of working time, etc.

The organization is far from indifferent to how individual groups of fixed assets affect the final indicators of its activities. Their condition and effective use directly affect the final results of the financial and economic activities of the organization, rational and efficient use of fixed assets allows increasing production volumes without additional capital investments or at their minimum value, thereby ensuring greater profitability (profitability) of the organization as a whole.

The change in the level of labor productivity depending on the structure of commodity groups and certain types of commodities is not always assessed unambiguously. Labor productivity can decrease with a significant share of the newly mastered product or an improvement in its quality. To achieve an increase in the quality, reliability and competitiveness of the goods, additional costs of funds and labor are required. However, the gains from increased sales and higher prices tend to offset the gains from reduced labor productivity. Therefore, the relationship between labor productivity, quality of goods, cost, sales and profits should be the focus of analysts' attention.

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2. Berdnikova T.B. Analysis and diagnostics of the financial and economic activities of the enterprise. - M .: Infra-M, 2005.

3. Boronenkova S.A. Management analysis. - M .: Finance and Statistics, 2003.

4. Kovalev V.V. Volkova O.N. Analysis of the economic activity of the enterprise - M .: Prospect, 2005.

5. Kovalev V.V. Financial analysis: methods and procedures. - M .: Finance and Statistics. 2005.

6. Markaryan E.A., Gerasimenko G.P., Markaryan S.E. Economic analysis of economic activity. - Rostov-on-Don: Phoenix, 2005.

7. Protasov V.F. Analysis of the activities of the enterprise (firm): production, economics, finance, investment, marketing. - M: Finance and Statistics, 2003.

8. Savitskaya G.V. Analysis of the economic activity of the enterprise. - M .: Infra-M, 2009.

9. Strazhev V.I. Analysis of economic activity in industry. - Minsk: Higher School, 2003.

10. Shadrina G.V. Comprehensive economic analysis of economic activity - M .: "Blagovest-V", 2003.

11. Sheremet A.D. Economic analysis. - M .: Finance and Statistics, 2004.

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

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

2.2. Organizational and legal forms of enterprises

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

2.4. Types and forms of ownership

2.5. Economic mechanism of enterprise functioning

Topic 3. State regulation of enterprises

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

3.2. Taxation and price regulation of enterprises

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

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

4.2. Demand and the factors shaping it

4.3. Enterprise price impacts

4.4. Product offer

4.5. Controlled variables (endogenous factors)

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

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

Gross profit.

Profit (loss) from sales.

Profit (loss) before tax.

Profit (loss) from ordinary activities.

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

5.3. Return on equity and factors that form it

Topic 6. Volumes of retail trade

6.1. The essence of retail trade and its classification

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

- Retail prices for the base and reporting period.

- The amount of turnover in the reference period;

Income changes against the plan;

- Growth rate of extensive factors,%;

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

6.3. Forecasting retail turnover

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

Topic 7. Volumes of wholesale trade

7.1. The economic necessity of using intermediaries in the sale of goods. Wholesale development prospects

7.2. Wholesale turnover: its essence and types

7.3. Forecasting the turnover of wholesale trade

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

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

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

8.3. Assessment of investment efficiency

- Capital costs by options,.

Example.

The solution is presented in table 1:

Calculation of the current present value for the project

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

The essence and structure of fixed capital

9.2. Indicators for evaluating fixed assets

9.3. Depreciation and its methods

Topic 10. Economic aspect of enterprise working capital management

10.1. The essence and structure of working capital

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

10.3 Forecasting inventory

Topic 11. Labor resources of the enterprise

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

11.2. Forms and systems of remuneration

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

11.4. Evaluation of labor efficiency at the enterprise

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

Literature

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

Regulation on accounting "organization costs" pbu 10/99

Ministry of Finance of the Russian Federation

Dated May 6, 1999 No. 32n

On the approval of the accounting regulation

Accounting regulation "income of the organization" pbu 9/99

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

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

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

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

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

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

Non-current assets (fixed capital):

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

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

Construction in progress;

Long-term financial investments;

Other noncurrent assets.

Current assets (working capital):

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

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

3. Short-term financial investments;

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

5. Other current assets.

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

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

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

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

private estimated indicators characterizing the economic efficiency of using all resources and each type of resources separately: capital productivity, turnover, etc.

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

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

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

Expansion and strengthening of the economic potential of the enterprise occurs through investments.

Investments are all types of property and intellectual values \u200b\u200binvested in objects of entrepreneurial and other types of activity, as a result of which profit (income) is formed or a certain social effect is achieved. These include:

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

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

real estate (buildings, structures, etc.);

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

know - how, etc.

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

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

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

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

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

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

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

Territorialstructure of capital investments - the percentage of costs by territories. Knowledge of this type of structure allows you to more fully realize the effect of the territorial division of labor.

Sources investments are:

centralized funds from federal and local budgets;

concessional government investment loans;

centralized off-budget investment funds;

own funds of enterprises;

foreign investment.

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

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

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

Designed to assess economic potential. The economic potential of the enterprise

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