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Анализ и диагностика финансово-хозяйственной деятельности предприятия

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Введение……………………………………………………………………………….……….3

1. Аналитический баланс предприятия…………………………….…………….…….5

2. Показатели финансовой независимости, структуры капитала и мобильности
предприятия…………………………………….…………..………………9

3. Показатели обеспеченности предприятия собственными оборотными

средствами……………………………………………………………………………………11

4. Оценка финансовой устойчивости предприятия по обеспеченности запасов
источниками формирования…..………………………………………..……………….13

5. Оценка ликвидности баланса……………..……………………..…………………..14

6. Показатели платежеспособности предприятия………………………………..17

7. Оценка удовлетворенности структуры баланса и прогноз утраты
(восстановления) платежеспособности………………………………………………18

8. Анализ показателей оборачиваемости капитала предприятия…….……….19

9. Анализ состава, структуры и динамика финансовых результатов
предприятия…………………………………………………………….……………..……22

10. Оценка показателей рентабельности ………………….…….….……………….24

11. Исходные данные для факторного анализа…………..……….…………………25

12. Факторный анализ показателей рентабельности………………………………26

13. Расчет безубыточности объема продаж и запаса финансовой прочности в
отчетном году……………..…………………………………….…………………………28

14. Динамика объемов продаж продукции…………………………………………….30

15. Анализ использования трудовых ресурсов…………………………………………30

16. Оценка производственного потенциала предприятия……….…………………32

17. Анализ состава, структуры и динамика основных фондов…………………..33

18. Показатели движения и технического состояния основных фондов….….…35

19. Анализ эффективности использования основных фондов…….………….……36

20. Анализ использования материальных ресурсов……….………………………….38

21. Анализ состава, структуры и динамики затрат………………………………39

22. Анализ показателей себестоимости продукции…………………………………40

Заключение……………………………………………………………………………………41

Список использованной литературы………………………………………………..…43

Введение

Переход к рыночной экономике требует от предприятия повышения
эффективности производства, конкурентоспособности продукции и услуг на
основе внедрения достижений научно-технического прогресса, эффективных
форм хозяйствования и управления производством, преодоления
бесхозяйственности, активизации предпринимательства, инициативы и т.д.

Важная роль в реализации этой задачи отводится анализу хозяйственной
деятельности предприятия. С его помощью вырабатываются стратегия и
тактика развития предприятия, обосновываются планы и управленческие
решения, осуществляется контроль за их выполнением, выявляются резервы
повышения эффективности производства, оцениваются результаты
деятельности предприятия.

Обеспечение эффективного функционирования предприятия требует
экономической грамотного управления его деятельностью, которая
определяется умением анализировать.

Основной целью данной работы является изучение методик анализа
финансово-хозяйственной деятельности, на примере предприятия ОАО
«Белгородский абразивный завод». В представленной работе изучается
сущность экономичных процессов, их взаимосвязь и взаимозависимость,
определяются факторы, оцениваются результаты, выявляются резервы
улучшения эффективности функционирования предприятия.

Анализ финансово хозяйственной деятельности предприятия представляет
собой целенаправленную деятельность аналитика, состоящую из
идентификации показателей, факторов и алгоритмов и позволяющую,
во-первых, определенную дать формализованную характеристику, факторное
объяснение и/или обоснование фактов хозяйственной жизни как имевших
место в прошлом, так и ожидаемых или планируемых к осуществлению в
будущем, и, во-вторых, систематизировать возможные варианты действий.

Сущность характеристики анализа является возможность мысленного
разложения целого на составляющие его части. В данном случае смысл этой
характеристики состоит в выяснении причин, приведших объект исследования
(т.е. предприятие) к сложившейся хозяйственной ситуации, или, что более
важно, к той хозяйственной ситуации, которая может сложиться в
перспективе.

В данном курсовом проекте используются формы бухгалтерской отчетности,
установленные законодательством РФ для периодической отчетности, на
период 2003-2004 гг., организации – ОАО «Белгородский абразивный завод».

1. Анализ аналитического баланса предприятия

Каждая хозяйственная операция вызывает изменение в финансовом состоянии
предприятия, что немедленно отражается на балансе.

Аналитический баланс предприятия включает показатели не обязательно
совпадающие с установленными уставом статьи. Как правило, он более
агрегирован, более укрупнено показывает состав активов и пассивов.
Позволяет произвести более детализированный анализ имущественного и
финансового потенциалов предприятия.

Существуют различные трактовки понятия аналитический баланс, тем не
менее, в любом случае предназначение процесса трансформации достаточно
очевидно – представить баланс в форме, более пригодной для анализа и
реальной с позиции оценки. Построение аналитического баланса преследует
две цели:

1. повысить реальность балансовых оценок имущества в целом и отдельных
его компонентов

2. представить баланс в форме, облегчающих расчет основных аналитических
коэффициентов, наглядность и пространственно-временную сопоставимость.

Аналитический баланс используется при проведении вертикального и
горизонтального анализа, в ходе которого изучаются структура баланса,
тенденции изменения его отдельных статей и разделов, степень
прогрессивности и оптимальности имущества предприятия.

Таблица 1Аналитический баланс предприятия

 Порядок расчета (коды строк ф. №1)Абсолютные значения, т.р.Удельный
вес, %Изменения  Наименование статейна н.г.на к.г.на н.г.на
к.г.абсолютных значений, т.р.удельного веса, %в % к началу
годаНематериальные
активы110475845221,414904971,35767256-236-0,05723241-4,96006726Основные
средства12024021924631971,434858873,954123861002,5192649952,53934951Неза
вершенное
строительство1309071180,026763652,137088370282,110324657808,888889Доходн
ые вложения в материальные ценности1350000000Долгосрочные финансовые
вложения140660,001784240,0018014200,00001720Прочие внеоборотные
активы15000000000Итого внеоборотные
активы19024507325796572,878311677,450686128924,5723744125,26047341Запасы
210421504707712,534309514,134266149271,59995655811,68920522НДС по
приобретенным
ценностям2201931291365,742884592,74296694-10176-2,99991764-52,6926263Дол
госрочная дебиторская задолженность2300000000Краткосрочная дебиторская
задолженность24017252114375,130294373,43381271-5815-1,69648166-33,706237
Краткосрочные финансовые вложения2500000000Денежные
средства2601249074553,71419992,23826823-5035-1,47593167-40,3122498Прочие
оборотные активы2700000000Итого оборотные
активы290912047510527,121688422,549314-16099-4,57237441-17,6516381Итого
активы300336277333070100100-32070-0,95367807Уставный
капитал41010100,002973740,0030023702,8633E-050Собственные акции,
выкупленные у акционеров4110000000Добавочный
капитал42014893148934,428789364,4714324300,042643070Резервный
капитал430220,000594750,0006004705,72659E-060Нераспределенная прибыль
(непокрытый
убыток)47019222925772357,163885777,37802866549420,2141429234,07082178Ито
го капитал и
резервы49020713427262861,596243681,85306396549420,2568203531,61914509Дол
госрочные займы и
кредиты510669211931319,90055825,7984808-47608-14,1020774-71,1405986Прочи
е долгосрочные
обязательства52017001920,505535610,05764554-1508-0,44789008-88,7058824Ит
ого долгосрочные
обязательства590686211950520,40609385,85612634-49116-14,5499674-71,57575
67Краткосрочные займы и
кредиты61019962150005,936177624,50355781-4962-1,4326198-24,8572287Кредит
орская
задолженность620405602593712,0614857,78725193-14623-4,2742331-36,0527613
Задолженность перед участниками по выплате доходов6300000000Доходы
будущих периодов6400000000Резервы предстоящих расходов6500000000Прочие
краткосрочные обязательства6600000000Итого краткосрочные
обязательства690605224093717,997662612,2908097-19585-5,7068529-32,360133
5Итого капитал,700336277333070100100-32070-0,95367807в том числе:
собственный
капитал490+640+650 20713427262861,596243681,85306396549420,2568203531,61
914509заемный
капитал590+690-640-650 1291436044238,403756418,1469361-68701-20,2568203-
53,1976181Анализируя данные аналитического баланса можно сделать
следующие выводы по основным разделам баланса. За отмеченный период
увеличилась доля внеоборотных активов (на 4,57%) в общей сумме активов
предприятия, также возросла их абсолютная величина на 12892 тыс. руб.,
т.е. прирост составил 5,26%. Это говорит о том, что предприятие в
отчетном году больше проводило инновационной деятельности, и что на
предприятии возникают активы в материально-вещественной форме как
результат определенных сделок. Основные средства предприятия повышаются,
это свидетельствует о том, что предприятие ведет новое строительство,
происходит покупка нового оборудования. Темп прироста основных средств
на предприятии составил 2,54%, что в абсолютном выражении = 6100 тыс.
руб. – эта величина почти вдвое меньше прироста всех внеоборотных
активов, такая ситуация сложилась потому что величина всех остальных
элементов структуры внеоборотных активов увеличилась, так нематериальные
активы уменьшились на 4,96 %, незавершенное строительство увеличилось на
7808,8%, а долгосрочные финансовые вложения не изменились.

Оборотные активы очень динамичны, многие из них потребляются в течение
года и полностью переносят свою стоимость на стоимость производимой
продукции. Так доля оборотных активов снизилась в общей сумме активов на
17,65%, что в абсолютном выражении составило 16099 тыс.руб. Такое резкое
снижение сказалось и на динамике всех активов предприятия. Состояние
запасов на предприятии, как видно из баланса, сильно увеличились на
конец года на 11,68%, что может говорить о том, что предприятие
вкладывает свои денежные средства в запасы для сбережения от инфляции
или от других неожиданных изменений на рынке. У предприятия нет крупной
дебиторской задолженности, что следует рассматривать как фактор
положительно влияющий на финансовое положение организации, так же мы
видим снижение ее удельного веса в итоге баланса на 33,7%. Финансовых
вложений у организации нет, что говорит об отсутствии инвестиций.

Пассив баланса это сумма обязательств организации. Мы видим, что
собственники организации за истекший период не выделяли средств для
осуществления хозяйственной деятельности, уставный капитал может
оставаться относительно неизменно сколько угодно долго и его весомость в
балансе не представляет особого интереса и составляет 10 тыс. руб.
Добавочный капитал и резервный капитал так же не изменялся и равен
соответственно 14893 и 2 тыс. руб. Нераспределенная прибыль один из
наиболее важных подразделов баланса, на который, прежде всего, обращают
внимание. В структуре собственного капитала предприятия произошли
изменений, так как увеличилась величина нераспределенной прибыли с
192229 тыс. руб. до 257723 тыс. руб. Таким образом, величина
собственного капитала увеличилась на 31,62%.

В отчетном году у предприятия снизились долгосрочные обязательства,
величина которых составляет 1508 тыс. руб. Доля краткосрочных кредитов и
займов в структуре совокупного капитала снизилась на 1,437%, т.е. их
величина снизилась по сравнению с прошлым годом на 24,85% (или с 19962
до 15000 тыс.руб.). Также снизилась величина кредиторской задолженности
с 40560 тыс.руб. до 25937 тыс.руб., такое снижение составило 36,05 %.
Все это сказалось на снижении доли совокупной величины краткосрочных
обязательств с 60522 тыс.руб. до 40937 тыс.руб., т.е на 32,36%. Таким
образом увеличилась величина собственного капитала на 31,62%, а заемного
снизилась на 53,19%, следовательно предприятие платежеспособное. Что
сказалось на снижении совокупной величины капитала предприятия на 3207
тыс.руб., или на 0,954%.

2. Показатели финансовой независимости, структуры капитала и мобильности
предприятия

Рассчитаем рассмотренные коэффициенты и результаты сведем в таблицу 2.
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.
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.

picscalex1000100090000033202000003001c0000000000050000000902000000000500
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ffff0100000000001c000000fb021000070000000000bc02000000cc0102022253797374
656d000000000a0021008a010000000002000000f8f31200b9c1c677040000002d010200
04000000f0010100030000000000.

picscalex1000100090000035f02000003001c0000000000050000000902000000000500
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0000050000000c02a004e02b1200000026060f001a00ffffffff000010000000c0ffffff
bbffffffa02b00005b0400000b00000026060f000c004d617468547970650000e0000800
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320ab401df1e0500000036303434323808000000320ae002e612010000003b3009000000
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001054696d6573204e657720526f6d616e00b7c5c677c0c5c67720c0c977000030000400
00002d01020004000000f001010008000000320a0802c51b010000002e3208000000320a
0802101b010000002e3208000000320a5803f31b010000002e3208000000320a5803101b
010000002e3208000000320a08021903010000002e3208000000320a0802640201000000
2e3208000000320a58034403010000002e3208000000320a58036102010000002e321c00
0000fb0220fe0000000000009001000000020002001053796d626f6c0077400000001808
0a54b7c5c677c0c5c67720c0c97700003000040000002d01010004000000f00102000800
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c67720c0c97700003000040000002d01020004000000f001010008000000320a08025c1b
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010004000000f001020008000000320ae002fe1801000000ca3208000000320ae0024f00
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picscalex1000100090000038202000003001c0000000000050000000902000000000500
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bbffffff203500005b0400000b00000026060f000c004d617468547970650000e0000800
0000fa0200001000000000000000040000002d01000005000000140268029c0505000000
13026802ab1105000000140268029e220500000013026802972e1c000000fb0220fe0000
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c67720c0c97700003000040000002d01010008000000320ae002ba34010000002e790900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picscalex1000100090000033102000003001c0000000000050000000902000000000500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picscalex1000100090000036002000003001c0000000000050000000902000000000500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Таблица 2

Показатели финансовой независимости, структуры капитала и мобильности
предприятия

№ п/п

Наименование показателяПорядок расчетаНормативное значениеФактические
значенияИзменение

на н.г.

на к.г.1.Коэффициент
автономииСК/СовК?0,50,6159624360,8185306390,20256822.Коэффициент
финансовой
зависимостиЗК/СовК?0,50,3840375640,181469361-0,20256823.Коэффициент
равновесияСК/ЗК?11,6039119434,5105721192,906660184.Коэффициент
финансового рискаЗК/СК?10,6234756240,221701366-0,401774265.Коэффициент
финансовой
устойчивости(СК+ДЗК)/СовК>0,50,8200233740,8770919030,057068536.Коэффицие
нт мобильностиОА/СовА-0,2712168840,22549314-0,045723747.Индекс
постоянного активаВнА/СК?11,1831616250,946216089-0,23694554

Рассчитав, все необходимые показатели финансовой независимости и
структуры капитала, можно сделать вывод о том, что почти все
рассчитанные коэффициенты соответствует нормативным значениям.

Коэффициент автономии – характеризует долю собственного капитала в
валюте баланса. Снижение данного показателя от нормативного значения,
которое должно быть не менее 0,5, в противном случае это указывает на
ослабевание финансовой независимости предприятия от внешних источников.
На начало года этот показатель составил, 0,6159 в динамике он увеличился
на 0,2026, и как следствие коэффициент финансовой зависимости снизился
на 0,2025. Это свидетельствует о росте величины собственного капитала,
что отражается также в коэффициенте финансового равновесия, его величина
также возросла на 2,9066, что привело соответственно к снижению «плеча
финансового рычага» на 0,4017.

Коэффициент равновесия показывает соотношение собственного и заемного
капитала. Он превышает, норму практически в 4 раза, отсюда следует
преобладание собственного капитала на предприятии. Коэффициент
финансового риска (плечо финансового рычага) – это отношение заемного
капитала к собственному. Чем он меньше, ближе к «0», тем более
финансово- устойчивое данное предприятие. В нашем случае коэффициент
равен 0,623, а в динамике уменьшается до 0,2217, что положительно
характеризует наше предприятие.

Вырос и коэффициент финансовой устойчивости, с 0,82 до 0,877 (или на
0,057). Как уже отмечалось ранее (при анализе аналитического баланса)
снизилась величина оборотных активов, и как следствие снизилась и его
доля в совокупных активах, т.е. коэффициент мобильности снизился с
0,2712 до 0,225. Коэффициент мобильности характеризует общую долю
активов в имуществе предприятия. В динамике показатель уменьшается что,
следует, снижение доли активов в имуществе.

Индекс постоянного актива снижается: за прошедший год его величина
уменьшилась с 1,183 до 0,946 (при нормативе: П1

2. А2>П2

3. А3>П3

4. А4 207134

из выше представленных выражений видно, что баланс на начало отчетного
периода абсолютно неликвидный, так как не выполняется не одно условие.
Это говорит о превышении на предприятии кредиторских задолженностей над
денежными средствами, т.е. у организации не хватает денежных средств для
расчетов по срочным обязательствам.

Оценка ликвидности по состоянию на конец отчетного периода:

1. 7455 19505

4. 257965 1-Коэффициент
восстановления платежеспособности за период, равный 6
месяцамpicscalex1000100090000035b02000003001c000000000005000000090200000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>10,9993

При оценки удовлетворительности структуры баланса используют
коэффициенты текущей ликвидности, обеспеченности собственными оборотными
средствами и утраты (восстановления) платежеспособности. Если один из
первых двух коэффициентов не соответствует своему нормативному значению,
то структура баланса признается не удовлетворительной, а предприятие не
платежеспособным. Из таблицы видно, что коэффициент текущей ликвидности
ниже нормативного значения, значит, рассчитываем коэффициент
восстановления платежеспособности предприятия. Коэффициент
восстановления платежеспособности за период равный 6 месяцам, равен
0,9993. Это означает, что через 6 месяцев предприятие станет
платежеспособным.

8. Анализ показателей оборачиваемости капитала предприятия

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picscalex100010009000003d301000002001c0000000000050000000902000000000500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Таблица 8

Анализ показателей оборачиваемости капитала предприятия

№ п/пНаименование показателяПорядок расчетаЗначенияИзменениепр. годотч.
год1.Оборот за год, т.р.Выручка5110996525981414992.Среднегодовая
величина совокупного капитала,
т.р.picscalex1000100090000038601000003001c000000000005000000090200000000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,5
334673,5531613.Коэффициент оборачиваемости совокупного
капиталаpicscalex100010009000003f300000003001c00000000000500000009020000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,8155463791,949
9542090,134407834.Продолжительность одного оборота совокупного капитала,
дн.picscalex990100090000034101000003001c00000000000500000009020000000005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,2874159184,61972-13,667695995.Среднегодовая величина собственного
капитала,
т.р.picscalex1000100090000034501000003001c000000000005000000090200000000
05000000020101000000050000000102ffffff00050000002e0118000000050000000b02
00000000050000000c02a004600c1200000026060f001a00ffffffff000010000000c0ff
ffffbbffffff200c00005b0400000b00000026060f000c004d617468547970650000e000
08000000fa0200001000000000000000040000002d010000050000001402680240000500
0000130268021d0c1c000000fb0220fe0000000000009001000000000402001054696d65
73204e657720526f6d616e00b7c5c677c0c5c67720c0c97700003000040000002d010100
08000000320a5404be0501000000327908000000320ab401b20b010000002e7908000000
320ab401850a010000002e7908000000320ab401f304010000002e7908000000320ab401
c603010000002e791c000000fb0220fe000000000000bc02010000cc0402001054696d65
73204e657720526f6d616e00b7c5c677c0c5c67720c0c97700003000040000002d010200
04000000f001010008000000320ab401fd0a01000000e37909000000320ab40110070300
0000d1caea6508000000320ab4013e0401000000e3ca09000000320ab4014a0003000000
d1caed651c000000fb0220fe0000000000009001000000020002001053796d626f6c0077
40000000950b0af6b7c5c677c0c5c67720c0c97700003000040000002d01010004000000
f001020008000000320ab401af05010000002bca0a00000026060f000a00ffffffff0100
000000001c000000fb021000070000000000bc02000000cc0102022253797374656d0000
00000a0021008a010000000002000000f8f31200b9c1c677040000002d01020004000000
f0010100030000000000176588,523988163292,56.Коэффициент оборачиваемости
собственного
капиталаpicscalex100010009000003f200000003001c00000000000500000009020000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,8942937962,7205072
52-0,1737865457.Продолжительность одного оборота собственного капитала,
дн.picscalex1000100090000034001000003001c0000000000050000000902000000000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,3826734132,32826337,9455899268.Среднегодовая величина заемного
капитала,
т.р.picscalex990100090000034501000003001c0000000000050000000902000000000
5000000020101000000050000000102ffffff00050000002e0118000000050000000b020
0000000050000000c02a004200c1200000026060f001a00ffffffff000010000000c0fff
fffbbffffffe00b00005b0400000b00000026060f000c004d617468547970650000e0000
8000000fa0200001000000000000000040000002d0100000500000014026802400005000
00013026802d10b1c000000fb0220fe0000000000009001000000000402001054696d657
3204e657720526f6d616e00b7c5c677c0c5c67720c0c97700003000040000002d0101000
8000000320a5404980501000000327908000000320ab401660b010000002e79080000003
20ab401390a010000002e7908000000320ab401cd04010000002e7908000000320ab401a
003010000002e791c000000fb0220fe000000000000bc02010000cc0402001054696d657
3204e657720526f6d616e00b7c5c677c0c5c67720c0c97700003000040000002d0102000
4000000f001010008000000320ab401b10a01000000e37909000000320ab4010f0703000
000c7caea6508000000320ab401180401000000e3ca09000000320ab4016f0003000000c
7caed651c000000fb0220fe0000000000009001000000020002001053796d626f6c00774
00000008a0b0a95b7c5c677c0c5c67720c0c97700003000040000002d01010004000000f
001020008000000320ab4018905010000002bca0a00000026060f000a00ffffffff01000
00000001c000000fb021000070000000000bc02000000cc0102022253797374656d00000
0000a0021008a010000000002000000f8f31200b9c1c677040000002d01020004000000f
001010003000000000010492494792,5-10131,59.Коэффициент оборачиваемости
заемного
капиталаpicscalex100010009000003f200000003001c00000000000500000009020000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,8711352986,8844898
072,01335450910.Продолжительность одного оборота заемного капитала,
дн.picscalex1000100090000034001000003001c0000000000050000000902000000000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,9047425352,29145661-21,6132859211.Среднегодовая величина оборотных
активов,
т.р.picscalex1000100090000034501000003001c000000000005000000090200000000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,583154,580712.Коэффициент оборачиваемости
оборотных
активовpicscalex100010009000003c600000003001c000000000005000000090200000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,2066122237,8480178461,64140562413.Продолжительность
одного оборота оборотных активов, дн. В том
числе:picscalex1000100090000034001000003001c0000000000050000000902000000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,0026570245,87145532-12,131201714.продолжительность одного оборота
запасов,
дн.picscalex1000100090000038f01000003001c0000000000050000000902000000000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,4441546524,61064852-2,83350613915.продолжи
тельность одного оборота дебиторской задолженности,
дн.picscalex810100090000038f01000003001c00000000000500000009020000000005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,580147887,913018428-5,6671294516.продолжите
льность одного оборота краткосрочных финансовых вложений,
дн.picscalex850100090000036f01000003001c00000000000500000009020000000005
000000020101000000050000000102ffffff00050000002e0118000000050000000b0200
000000050000000c020005e0161200000026060f001a00ffffffff000010000000c0ffff
ffbcffffffa0160000bc0400000b00000026060f000c004d617468547970650000100108
000000fa0200001000000000000000040000002d0100000500000014026802ef03050000
001302680283161c000000fb0220fe000000000000bc02010000cc0402001054696d6573
204e657720526f6d616e00b7c5c677c0c5c67720c0c97700003000040000002d01010009
000000320a5604860b03000000c2fbf06508000000320ab301ad1201000000e3fb090000
00320ab3012b0d04000000cad4c2ea08000000320ab3014c0a01000000e3d40900000032
0ab301c30404000000cad4c2ed1c000000fb0220fe000000000000900100000000040200
1054696d6573204e657720526f6d616e00b7c5c677c0c5c67720c0c97700003000040000
002d01020004000000f001010008000000320ab3018a150100000032d408000000320ab3
01b914010000002fd408000000320ab3016213020000002e2908000000320ab301351201
0000002e2908000000320ab301010b010000002e2908000000320ab301d409010000002e
2908000000320ab301000401000000282909000000320ae0022a0003000000333630ed1c
000000fb0220fe0000000000009001000000020002001053796d626f6c007740000000ed
090aa9b7c5c677c0c5c67720c0c97700003000040000002d01010004000000f001020008
000000320ab301b10b010000002b3608000000320ae002310301000000d7360a00000026
060f000a00ffffffff0100000000001c000000fb021000070000000000bc02000000cc01
02022253797374656d000000000a0021008a01000000000200000098f31200b9c1c67704
0000002d01020004000000f001010003000000000000017.продолжительность одного
оборота денежных средств,
дн.picscalex910100090000036f01000003001c00000000000500000009020000000005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,8542141545,501242725-3,35297
142918.продолжительность одного оборота прочих оборотных активов,
дн.picscalex850100090000036f01000003001c00000000000500000009020000000005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.Однодневный оборот,
т.р.picscalex100010009000003e100000003001c000000000005000000090200000000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Х1812,772222Х20.Экон
омия (перерасход) оборотных активов вследствие изменения
оборачиваемостиpicscalex990100090000031101000002001c00000000000500000009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Х-21991,10546Х

Анализируя, расчеты можно сделать вывод о росте среднегодовой величины
совокупного капитала на 53161 тыс. руб. Положительной тенденцией
является также снижение продолжительности одного оборота совокупного
капитала с 198,3 дней до 184,6 дней, при этом увеличилась величина
коэффициента оборачиваемости (с 1,8155 до 1,9499). По сравнению с
прошлым годом уменьшилось количество дней оборота заемного капитала с
73,9 дней до 52,29. Уменьшение составило почти месяц. Такое положение
объясняется уменьшением долгосрочных обязательств при одновременном
снижении краткосрочных. Что касается оборачиваемости собственного
капитала, то коэффициент оборачиваемости увеличился с 2,894 до 2,7205,
что способствовало снижению периода одного оборота на 7,9 дней.

Среднегодовая величина оборотных активов за рассматриваемый период
увеличилась на 807 тыс. руб., при этом коэффициент оборачиваемости
возрос с 6,206 до 7,848, вследствие чего сократилась продолжительность
одного оборота на 12,13 дней. Что касается отдельных элементов оборотных
активов, то можно отметить значительное снижение продолжительности
одного оборота запасов практически на 2,8 дней (с 27,44 до 24,61 дней).
А также снижение продолжительности одного оборота дебиторской
задолженности с 13,58 до 7,91 дней. Краткосрочных финансовых вложений
вообще отсутствуют. Продолжительность оборота денежных средств снизилась
с 8,854 до 5,501дней. Однодневный оборот в отчетном году составил
1812,77 дней. Экономия оборотных активов составила 21991,105 тыс. руб.

9. Анализ состава, структуры и динамики

финансовых результатов предприятия

Таблица 9

Анализ состава, структуры и динамики финансовых результатов предприятия

Наименование показателяПорядок расчета (коды строк)Абс. зн., т.р.Уд.
вес, %Изменения

Темп прироста, %За предыдущий периодЗа отчетный периодЗа предыдущий
периодЗа отчетный периодАбс. значений, т.р.Удельного веса,
%Выручка010511099652598100100141499-27,68524298Себестоимость проданной
продукции02040277252281178,8050847380,1122591200391,3071742729,80321373В
аловая
прибыль02910832712978721,1949152719,88774121460-1,3071742719,81038892Ком
мерческие
расходы030487353770,9534356360,823937554504-0,1294980810,3427047Управлен
ческие расходы0400000Прибыль(убыток) от
продаж05010345412441020,2414796419,0638034420956-1,1776761920,25634582Са
льдо операционных доходов и расходов60-70+80+90-100000000Сальдо
внереализационных доходов и
расходов120-130-7808-1094-1,527688373-0,16763765767141,36005072-85,98872
95Прибыль(убыток) до
налогообложения14010236011660220,0274310817,8673547914242-2,160076313,91
363814Отложенные налоговые активы и обязательства141+1420000Текущий
налог на
прибыль15024566273274,8065051984,1874170622761-0,6190881411,23911097Саль
до чрезвычайных доходов и расходов170-180000000Чистая прибыль (убыток)
отчетного
периода190777948927515,2209258913,6799377311481-1,5409881614,75820757

Каждое предприятие, прежде чем начать производство определяет какой
доход, оно может получить.

Прибыль предприятия зависит от цены продукции и затрат на производство.
Цена на рынке есть следствие взаимодействия спроса и предложения.
Затраты на производство продукции могут возрастать или снижаться в
зависимости от потребляемых объемов ресурсов, уровня техники,
организации производства и других факторов.

Из расчетов следует, что за рассматриваемый период значительно возросла
выручка то продаж у предприятия с 511099 тыс. руб. до 652598 тыс. руб.,
т.е. темп прироста составил 27,685 %. По большей части это объясняется
ростом себестоимости производимой продукции, она увеличилась на 29,8 %.

Значительный рост наблюдается и в размере валовой прибыли, она возросла
с 108237 тыс. руб. до 129787 тыс. руб., что обеспечило ее прирост в
19,81 %.

Также возросли коммерческие расходы на 10,34 %. При этом полностью
исчезли из расходных статей управленческие расходы.

Прибыль от продаж в рассматриваемом периоде возросла на 20,256% (с
103454 тыс. руб. до 124410 тыс. руб.). Однако отсутствие операционных
доходов и расходов и высокие внереализационные расходы предприятию не
помешало получать довольно высокую прибыль. И тем самым увеличился налог
на прибыль на 2761 тыс. руб.

Чистая прибыль увеличилась на 11481 тыс. руб. и в отчетном году
составила 89275 тыс. руб. а изменение доли чистой прибыли составило 1,54
% от выручки.

10. Оценка показателей рентабельности
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picscalex1000100090000034202000003001c0000000000050000000902000000000500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picscalex1000100090000038202000003001c0000000000050000000902000000000500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Таблица 10

Оценка показателей рентабельности

№ п/пНаименование показателяПорядок расчета

По форме №2ЗначенияИзменениепр. годотч. год1.Окупаемость затрат по
чистой
прибылиpicscalex1000100090000034c01000003001c000000000005000000090200000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,0837616116,9021257
6-2,1816358482.Рентабельность продаж по прибыли от
продажpicscalex99010009000003f100000003001c00000000000500000009020000000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,2414796419,06380344-1,17
76761913.Рентабельность продаж по чистой
прибылиpicscalex99010009000003f900000003001c0000000000050000000902000000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,2209258913,67993773-1,5409881614.Рентабельность активов по
прибыли до
налогообложенияpicscalex1000100090000031401000003001c0000000000050000000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,3607299934,8405236
7-1,5202063115.Рентабельность собственного капитала по чистой
прибылиpicscalex1000100090000030201000003001c000000000005000000090200000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,0538313737,21636978-6,8374
61582

Результативность и экономическая целесообразность функционирования
предприятия оценивается не только абсолютными, но и относительными
показателями. Относительными показателями является система показателей
рентабельности.

В широком смысле слова понятие рентабельности означают прибыльность,
доходность. Предприятие считается рентабельным, если результаты от
реализации продукции покрывают издержки производства и, кроме того,
образуют сумму прибыли, достаточную для нормального функционирования
предприятия.

Экономическая сущность рентабельности может быть раскрыта только через
характеристику системы показателей. Общий их смысл в определении суммы
прибыли с одного рубля вложенного капитала. И поскольку это
относительные показатели они практически не подвержены инфляции.

Окупаемость затрат по чистой прибыли показывает какую прибыль
предприятие получает с каждого затраченного рубля. В базисном периоде
этот показатель составил, – 19,08 % в динамики уменьшился на 2,181 это
происходит вследствие уменьшении доли прибыли в общей стоимости
продукции.

Рентабельность продаж по чистой прибыли убывает, это вызвано
незначительным увеличением выручки предприятия. Рентабельность активов
по прибыли до налогообложения показывает, какую прибыль получает
предприятие с каждого рубля, вложенного в активы. В динамике показатель
уменьшился с 36,36 до 34,84 %. Это говорит об уменьшении рентабельности
активов, в свою очередь это вызвано увеличением прибыли.

Рентабельность собственного капитала отражает долю прибыли в собственном
капитале. Этот показатель уменьшился на 6,837, это свидетельствует о
снижении прибыльности собственного капитала.

11.Исходные данные для факторного анализа показателей рентабельности

Факторный анализ – комплексное систематизированное изучение причин,
обуславливающих то или иное состояние исследуемого объекта. На основании
этого изучения происходит выделение конкретных факторов, определяющих
это состояние. Анализ определяет характер и вид взаимосвязи между
выделенными и результирующими показателями, это измерение фактора и его
влияния на величину результирующего показателя. Анализ позволяет выявить
резервы, разработать мероприятия, позволяющие усилить или ослабить
действие тех или иных факторов, что необходимо для решения прикладных
задач.
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picscalex1000100090000030e02000003001c0000000000050000000902000000000500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Таблица 11

Исходные данные для факторного анализа показателей рентабельности

№ п/пНаименование показателяПорядок расчета

ЗначенияИзменениепр. годотч. год1.Рентабельность продаж по прибыли до
налогообложенияpicscalex100010009000003fa00000003001c0000000000050000000
9020000000005000000020101000000050000000102ffffff00050000002e01180000000
50000000b0200000000050000000c02000580081200000026060f001a00ffffffff00001
0000000c0ffffffbbffffff40080000bb0400000b00000026060f000c004d61746854797
0650000100108000000fa0200001000000000000000040000002d0100000500000014026
8024000050000001302680237081c000000fb0220fe000000000000bc02010000cc04020
01054696d6573204e657720526f6d616e00b7c5c677c0c5c67720c0c9770000300004000
0002d01010009000000320a5404880203000000c2fbf0650a000000320ab401320305000
000ede0ebeee30008000000320ab4016f0002000000cff01c000000fb0220fe000000000
0009001000000000402001054696d6573204e657720526f6d616e00b7c5c677c0c5c6772
0c0c97700003000040000002d01020004000000f001010008000000320ab401cc0701000
0002ef008000000320ab401c802010000002ef00a00000026060f000a00ffffffff01000
00000001c000000fb021000070000000000bc02000000cc0102022253797374656d00000
0000a0021008a010000000001000000f8f31200b9c1c677040000002d01010004000000f
001020003000000000020,0274310817,86735479-2,1600762972.Коэффициент
оборачиваемости совокупных
активовpicscalex99010009000003c301000004001c0000000000050000000902000000
0005000000020101000000050000000102ffffff00050000002e0118000000050000000b
0200000000050000000c02e00760121200000026060f001a00ffffffff000010000000c0
ffffffbbffffff201200009b0700000b00000026060f000c004d61746854797065000080
0208000000fa0200000800000000000000040000002d0100000500000014021b05420105
00000013021b050f1108000000fa0200001000000000000000040000002d010100050000
00140268024000050000001302680210121c000000fb0220fe0000000000009001000000
020002001053796d626f6c007740000000310a0afcb7c5c677c0c5c67720c0c977000030
00040000002d01020008000000320a3a064b1101000000f77908000000320a91054b1101
000000f77908000000320a6d074b1101000000f87908000000320a5e044b1101000000f6
7908000000320a3a064a0001000000e77908000000320a91054a0001000000e779080000
00320a6d074a0001000000e87908000000320a5e044a0001000000e67908000000320a33
049a09010000002b791c000000fb0220fe0000000000009001000000000402001054696d
6573204e657720526f6d616e00b7c5c677c0c5c67720c0c97700003000040000002d0103
0004000000f001020008000000320a0707b80801000000327908000000320a3304c30f01
0000002e7908000000320a3304100d010000002e7908000000320a3304de08010000002e
7908000000320a3304b107010000002e7908000000320a33045104010000002e791c0000
00fb0220fe000000000000bc02010000cc0402001054696d6573204e657720526f6d616e
00b7c5c677c0c5c67720c0c97700003000040000002d01020004000000f0010300080000
00320a33043b1001000000e37908000000320a3304900d02000000caea08000000320a33
04fb0a02000000d1e208000000320a3304290801000000e3e208000000320a3304b90601
000000ede208000000320a3304d10401000000cae209000000320a33044c0103000000d1
eee26509000000320ab401750703000000c2fbf0650a00000026060f000a00ffffffff01
00000000001c000000fb021000070000000000bc02000000cc0102022253797374656d00
0000000a0021008a010000000003000000f8f31200b9c1c677040000002d010300040000
00f00102000300000000001,8155463791,9499542090,134407833.Рентабельность
продаж по чистой
прибылиpicscalex100010009000003f900000003001c000000000005000000090200000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,2209258913,67993773-1,5409881614.Среднегодовая величина
коэффициента финансового
рискаpicscalex99010009000003af01000003001c000000000005000000090200000000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,5941723270,395164686-0,19900764112.Факторный анализ
показателей рентабельности
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picscalex99010009000003b701000002001c00000000000500000009020000000005000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Найдем вклад каждого из факторов в величину отклонения результативного
показателя (т.е. величину отклонения экономической рентабельности или
рентабельности собственного капитала под влиянием рентабельности от
продаж, коэффициента оборачиваемости совокупных активов и коэффициента
финансового риска).
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picscalex990100090000032902000002001c00000000000500000009020000000005000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picscalex1000100090000036003000002001c0000000000050000000902000000000500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picscalex1000100090000033f03000002001c0000000000050000000902000000000500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picscalex990100090000035b03000002001c00000000000500000009020000000005000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Таблица 12

Факторный анализ показателей рентабельности

ФакторРасчет влиянияРазмер влияния1) оценка влияния факторов на
изменение показателя рентабельности совокупных активов по прибыли до
налогообложенияРентабельность продаж по прибыли до
налогообложенияpicscalex990100090000039b01000003001500000000000500000009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-4,066884283Оборачиваемость совокупных
активовpicscalex990100090000039b0100000300150000000000050000000902000000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,546677972Суммарное влияние
факторовpicscalex1000100090000032f01000002001500000000000500000009020000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-1,5202063112) оценка влияния факторов на изменение показателя
рентабельности собственного капитала по чистой прибылиРентабельность
продаж по чистой
прибылиpicscalex70010009000003bd0200000300150000000000050000000902000000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-4,33304074Оборачиваемость совокупных
активовpicscalex68010009000003bd0200000300150000000000050000000902000000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,906456563Коэффициент финансового
рискаpicscalex810100090000036d020000030015000000000005000000090200000000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-5,4108774Суммарное
влияние
факторовpicscalex1300100090000039401000002001500000000000500000009020000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-6,83746158

Анализируя влияние факторов на экономическую рентабельность можно
сделать вывод о том, что наибольшее влияние оказывает рентабельность
продаж, ее вклад в общее изменение экономической рентабельности
составляет 4,06688, но также влияние коэффициента оборачиваемости
совокупных активов равного 2,546 сказывается на изменении
рентабельности.

Во второй факторной модели наибольшее влияние на показатель
рентабельности собственного капитала оказывает коэффициент финансового
риска, который составляет 5,4108, также рентабельность продаж = 4,333.
Влияние коэффициента оборачиваемости совокупных активов незначительна и
составляет 2,9065.

13. Расчет безубыточного объема продаж и запаса финансовой прочности в
отчетном году

Рассчитаем рассмотренные показатели:
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picscalex1000100090000039c01000002001c0000000000050000000902000000000500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picscalex1000100090000039601000003001c0000000000050000000902000000000500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picscalex1000100090000039701000003001c0000000000050000000902000000000500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picscalex1000100090000037e01000002001c0000000000050000000902000000000500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picscalex100010009000003db01000004001c0000000000050000000902000000000500
0000020101000000050000000102ffffff00050000002e0118000000050000000b020000
0000050000000c02000700251200000026060f001a00ffffffff000010000000c0ffffff
bbffffffc0240000bb0600000b00000026060f000c004d61746854797065000010020800
0000fa0200000800000000000000040000002d010000050000001402c7043c0805000000
1302c704291108000000fa0200001000000000000000040000002d010100050000001402
6802c405050000001302680249111c000000fb0220fe0000000000009001000000000402
001054696d6573204e657720526f6d616e00b7c5c677c0c5c67720c0c977000030000400
00002d01020008000000320ae0025c24010000002e7908000000320ae002f52001000000
2e7909000000320ae0022719040000003335393508000000320ae002b618010000002c35
0a000000320ae0021d13060000003131303036360a000000320ab306ea09060000003635
3235393809000000320a1304570e030000003034353508000000320a1304df0d01000000
2c340a000000320a130446080600000033353739353008000000320a3f05a80501000000
313508000000320ab4012f0d02000000393508000000320ab401be0c010000002c350a00
0000320ab4011508050000003439363934301c000000fb0220fe000000000000bc020100
00cc0402001054696d6573204e657720526f6d616e00b7c5c677c0c5c67720c0c9770000
3000040000002d01030004000000f001020009000000320ae002a22103000000f0f3e139
09000000320ae002521d03000000f2fbf13908000000320ae002470001000000c2fb1c00
0000fb0220ff000000000000bc02010000cc0402001054696d6573204e657720526f6d61
6e00b7c5c677c0c5c67720c0c97700003000040000002d01020004000000f00103000a00
0000320a5803860105000000e1e5e7f3e1301c000000fb0220fe00000000000090010000
00020002001053796d626f6c00774000000049080a53b7c5c677c0c5c67720c0c9770000
3000040000002d01030004000000f001020008000000320ae002d211010000003de50800
0000320a3f05cd06010000002de508000000320ae0023d04010000003de50a0000002606
0f000a00ffffffff0100000000001c000000fb021000070000000000bc02000000cc0102
022253797374656d000000000a0021008a010000000002000000f8f31200b9c1c6770400
00002d01020004000000f0010300030000000000

picscalex1000100090000038c01000002001c0000000000050000000902000000000500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picscalex1000100090000038f01000003001c0000000000050000000902000000000500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Таблица 13

Расчет безубыточного объема продаж и запаса финансовой

прочности в отчетном году

№ п/пНаименование показателяПорядок расчета (коды строк)Величина
показателя1.Объем продаж за отчетный год, т.р.Выр.6525982.Сумма
переменных затрат,
т.р.picscalex950100090000036001000003001c0000000000050000000902000000000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,04593.Сумм
а постоянных затрат,
т.р.picscalex950100090000035f01000003001c0000000000050000000902000000000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,954074.Безубыто
чный объем продаж,
т.р.picscalex1090100090000036701000004001c000000000005000000090200000000
05000000020101000000050000000102ffffff00050000002e0118000000050000000b02
00000000050000000c026007600c1200000026060f001a00ffffffff000010000000c0ff
ffffbbffffff200c00001b0700000b00000026060f000c004d6174685479706500004002
08000000fa0200000800000000000000040000002d010000050000001402c704b8020500
00001302c704f90b08000000fa0200001000000000000000040000002d01010005000000
1402680240000500000013026802190c1c000000fb0220fe000000000000bc02010000cc
0402001054696d6573204e657720526f6d616e00b7c5c677c0c5c67720c0c97700003000
040000002d01020009000000320ab306a50503000000c2fbf0650a000000320a1304b006
05000000efe5f0e5ec0009000000320a1304e70203000000c7e0f2e509000000320ab401
cf0504000000efeef1f209000000320ab401060203000000c7e0f2f21c000000fb0220fe
0000000000009001000000000402001054696d6573204e657720526f6d616e00b7c5c677
c0c5c67720c0c97700003000040000002d01030004000000f001020008000000320a1304
8e0b010000002ee008000000320a13044606010000002ee008000000320a3f0524000100
000031e008000000320ab401170a010000002ee008000000320ab4016505010000002ee0
1c000000fb0220fe0000000000009001000000020002001053796d626f6c007740000000
44070a0fb7c5c677c0c5c67720c0c97700003000040000002d01020004000000f0010300
08000000320a3f054901010000002de00a00000026060f000a00ffffffff010000000000
1c000000fb021000070000000000bc02000000cc0102022253797374656d000000000a00
21008a010000000003000000f8f31200b9c1c677040000002d01030004000000f0010200
030000000000110066,35955.Запас финансовой прочности, т.р.Выр.от.г.-
Выр.без.542531,64056.Запас финансовой прочности,
%picscalex1050100090000034c01000003001c000000000005000000090200000000050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,13412553

Безубыточный объем продаж – это минимальный объем выпускаемой продукции,
при котором обеспечивается нулевая прибыль. Безубыточный объем продаж
составил 110066,359 тыс. руб. При такой выручке прибыль и рентабельность
равны нулю.

Запас финансовой прочности показывает, на сколько может сократиться
объем реализации продукции, прежде чем предприятие понесет убытки. Он
рассчитывается как разница между объемом продаж и безубыточным объемом.
Этот показатель составил 83,134 % объем реализации можно сократить на
этот процент и предприятие не понесет убытки, он составляет намного
больше половины объема производства. Предприятию необходимо постоянно
следить за запасом финансовой прочности, выяснять насколько близок, или
далек порог рентабельности, ниже которого не должна опускаться выручка
предприятия. Это очень важный показатель для оценки финансовой
устойчивости предприятия.

Изобразим величину безубыточного объема продаж на графике безубыточности
(рис.1).
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Рис. 1. График безубыточности

14. Динамика объемов продаж продукции

Объем реализации продукции может выражаться в сопоставимых, плановых и
действующих ценах. Определим индекс роста на основе расчета объема
продаж в отчетном году в сопоставимых ценах.

Выр. в сопост. ценах
picscalex1000100090000038501000002001c0000000000050000000902000000000500
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030000003838366508000000320aa001f721010000002c380a000000320aa001831c0600
000035373830333109000000320aa001d017030000003132393008000000320aa0018517
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2a320a000000320aa001e60f0600000035313130393908000000320aa0015a0901000000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 тыс. руб.

Таблица 14

Динамика объемов продаж продукции

Объем продаж продукции, т.р.Изме-нение, т.р.Темп прироста, %Индекс
ростапр. годотч. год в ценах пр. годаотч.
год1234=2-15=4/1*1002/1511099578031,886665259866932,8866313,095875091,13
0958751

В ценах базисного года объем продаж в отчетном году вырос на 13,09 %.

15. Анализ использования трудовых ресурсов

Производительность труда является фактором прямого воздействия. Основную
роль в производственном процессе играет производственный персонал
предприятия.

Задачи анализа трудовых ресурсов:

w анализ фонда оплаты труда;

w анализ обеспеченности производства трудовыми ресурсами;

w оценка движения трудовых ресурсов;

w оценка производительности труда;

w анализ использования производственного времени.
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picscalex1000100090000039102000003001c0000000000050000000902000000000500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picscalex100010009000003bb02000003001c0000000000050000000902000000000500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Таблица 15

Анализ использования трудовых ресурсов

№ п/п

Наименование показателяПорядок расчетаЗначенияИзме-нениепр. годотч.
Год1.Среднегодовая численность работников, чел.Х56757032.Объем продаж
продукции в сопоставимых ценах, т.р.

Х511099578031,886666932,886633.Отработано часов одним работником за год
в среднемКол-во раб.дн*

Прод-ть см.1927,6195022,44.Среднегодовая выработка одного работника,
т.р./чел.picscalex100010009000003f100000003001c0000000000050000000902000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,40917111014,0910291
12,68185815.Среднечасовая выработка одного работника,
р./чел.picscalex610100090000032301000003001c0000000000050000000902000000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,4676328960,5200466820,0524137856.Трудоем
кость одного рубля продукции,
час/р.picscalex73010009000003fa00000003001c00000000000500000009020000000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,1384295411,922904299-0,215525242

Анализ данных таблицы 15 показывает, что в отчетном периоде увеличилось
количество отработанных часов одним работником за год с 1927,6 до 1950,
или на 22,4 часов. Среднегодовая выработка одного работника – это
количество продукции, произведенное одним работником за год в среднем. В
динамике этот показатель увеличился на 112,681тыс. руб. и составил
1014,09 тыс.руб. при увеличении среднегодовой численности персонала с
567 до 570 человек. Это свидетельствует о сокращении расходов на
содержание персонала. Увеличилась и среднечасовая выработка одного
работника на 0,0524 руб./чел. Результатом увеличение выработки стало
очень незначительное снижение трудоемкости одного рубля продукции, всего
на 0,2155 чел/руб. Трудоемкость – это показатель, который учитывает
затраты труда на производство единицы продукции, трудоемкость
сократилась с 2,138 до 1,922 ч. В общем можно сделать вывод об
эффективном использовании трудовых ресурсов на предприятии.

16. Оценка производственного потенциала предприятия

Материальную базу предприятия образуют средства труда, которые
объединяются в средства производства. Средства труда учитываются в форме
основных фондов. ОФ в стоимостном выражении представляют собой основные
средства, учитываемые в системе бухгалтерской отчетности. При анализе
ОФ, прежде всего надо отметить, что они, являются активными элементами
производства, и при правильном их использовании не только обеспечивается
создание товаров, но и способствуют улучшению труда работников.

Производственный потенциал – имущество производственного назначения (как
оборотные, так и внеоборотные активы).

Доля произв. пот. н.г. =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Доля произв. пот. к.г. =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Таблица 16

Оценка производственного потенциала предприятия

Наименование показателяПорядок расчета (коды строк)Абс. зн-ия, т.р.Уд.
вес, %Изменение удельного веса, %Темп прироста, %на н.г.на к.г.на н.г.на
к.г.Основные фонды по остаточной
стоимости12024021924631989,7551917188,72939083-1,025800882,53934951Незав
ершенное
строительство1309071180,0336275122,5640563822,530428877808,888889Запасы
сырья и
материалов21118806140067,0266554085,045261827-1,98139358-25,52376901Неза
вершенное
производство2138523101643,1845253663,6612909620,47676559519,25378388Прои
зводственный потенциал120+130+211+2132676382776071001003,724807389Доля
производственного потенциала в
активахpicscalex670100090000031a01000003001c0000000000050000000902000000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ХХ79,5
885534883,347944883,759391392

Из таблицы видно, что величина производственного потенциала за истекший
период увеличился на 3,7248%. Такая ситуация сложилась по большей части
из-за того, что незначительно снизилась величина запасов сырья и
материалов с 18806 до 14006. Но увеличилась величина незавершенного
строительства с 8523 до 10164. Значения всех остальных составляющих
производственного потенциала возросли, в том числе величина основных
производственных фондов увеличилась с 240219 до 246319. Доля же
производственного потенциала в совокупных активах предприятия возросла с
79,58 % до 83,34 % (на 3,759%).

17. Анализ состава, структуры и динамики основных фондов

Активная часть = Маш. и обор-е + транс.ср-ва

Акт. ч. н.г. = 207367+10126 = 217493 тыс.руб.

Акт. ч. к.г. = 219962+9212 = 229174 тыс.руб.

Таблица 17

Анализ состава, структуры и динамики основных фондов

Наименование показателяПорядок расчета (№ ф., коды строк)Абс. зн-ия,
т.р.Уд. вес, %Изменение удельного веса, %Темп прироста, %на н.г.на
к.г.на н.г.на
к.г.Здания060547606553119,4398097221,396410371,95660064919,66946676Соору
жения и передаточные
устройства065504746421,7916858961,515651172-0,27603472-8,024569051Машины
и
оборудование07020736721996273,6153218171,81940177-1,795920046,073772587Т
ранспортные
средства0751012692123,5947317973,007793751-0,58693805-9,02626901Производ
ственный и хоз.
инвентарь080128212410,4551102280,405196705-0,04991352-3,198127925Земельн
ые участки и объекты
природопользования110286848681,0181405091,589442030,57130152169,73500697
Прочие основные
средства1002408150,0852000430,2661042020,180904159239,5833333Итого
основные фонды, в том числе:130281690306271100100-8,726259363активная
часть070+07521749322917477,2100536174,82719552-2,382858085,370747564

Как видно из таблицы 17 за отчетный период произошли существенные
изменения в наличии и структуре основных средств. Сума их возросла на
24581 тыс. руб., или на 8,726 %. Значительно увеличился удельный вес
активной части фондов на 5,37%, что следует оценить положительно. По
большей части это произошло из-за существенного прироста входящих в
активную часть машин и оборудования с 207367 тыс. руб. до 219962 тыс.
руб. (темп прироста составил 6,074 %). Необходимо отметить и увеличение
стоимости зданий на 19,669 % (с 54760 тыс.руб. до 65531 тыс. руб.).
Незначительно, но все же уменьшились транспортных средств (с 10126 тыс.
руб. до 9212 тыс. руб.) на 9,02 %. Также уменьшились сооружения и
передаточные устройства на 8,024%, производственный и хозяйственный
инвентарь на 3,198%, а земельные участки и объекты природопользования
увеличились на 69,73%.

18.Показатели движения и технического состояния основных фондов

Показатели движения и технического состояния основных фондов
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picscalex100010009000003d601000003001c0000000000050000000902000000000500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picscalex100010009000003d601000003001c0000000000050000000902000000000500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picscalex100010009000003d501000003001c0000000000050000000902000000000500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picscalex100010009000003d601000003001c0000000000050000000902000000000500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picscalex100010009000003e101000002001c0000000000050000000902000000000500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Таблица 18

Показатели движения и технического состояния основных фондов

№ п/п

Наименование показателяПорядок расчетаЗначенияИзме-нениепр. годотч.
год1.Индекс роста
ОФpicscalex980100090000031101000003001c000000000005000000090200000000050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,613841,0872-0,526582.Коэффициент обновления
ОФpicscalex870100090000030201000003001c000000000005000000090200000000050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,38220,0883-0,29393.Коэффициент
выбытия
ОФpicscalex1020100090000030201000003001c00000000000500000009020000000005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,00300,00870,005694.Средний срок
эксплуатации
ОФpicscalex860100090000030201000003001c000000000005000000090200000000050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,83113,860-209,9725.Коэффициент
износа основных фондов по состоянию на конец
годаpicscalex1000100090000031101000003001c000000000005000000090200000000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,14720,19570,048526.Коэффициент годности
основных фондов по состоянию на конец
годаpicscalex730100090000035e01000003001c0000000000050000000902000000000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,852770,8042-0,04852

Анализируя таблицу можно сделать вывод о том, что индекс роста основных
фондов за отчетный год значительно снизился на 0,52658. Отрицательная
тенденция также наметилась и в динамике коэффициента обновления. Его
величина в отчетном периоде составила всего 0,0883, против 0,382 в
прошлом году. За отчетный год выбыло незначительное количество
оборудования, вследствие чего увеличился и коэффициент выбытия на
0,00569. Как следствие увеличения коэффициента выбытия значительно
снизился средний срок эксплуатации основных средств с 323,833 лет до
113,86 лет (или на 209,972). Коэффициент износа показывает степень
износа. В нашем случае он возрастает с 0,1472 до 0,1957, это следствие
выбытия ОПФ. Коэффициент годности в предшествующем году 0,8527, а в
отчетном 0,8042 он снизился на 0,0485.

19. Анализ эффективности использования основных фондов

Эффективность работы предприятия, выполнение производственного плана и
снижение себестоимости во многом зависит от размера имеющихся в
хозяйстве основных фондов, их структуры и степени использования.
Основные фонды это принадлежащие предприятию объекты длительного
пользования, участвующие во многих циклах производственного процесса,
сохраняющие свои натурально вещественную форму и переносящие свою
стоимость на стоимость работ (услуг) по мере износа.

Основные задачи анализа ОФ направлены на выполнение обеспеченности
предприятия ОФ, повышения степени их использования и т.д.

Основные фонды составляют большую часть имущества предприятия. В
зависимости от характера участия ОФ в производстве их делят на
производственные и непроизводственные.
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picscalex1000100090000031002000003001c0000000000050000000902000000000500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picscalex1000100090000031802000003001c0000000000050000000902000000000500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picscalex1000100090000037e01000002001c0000000000050000000902000000000500
0000020101000000050000000102ffffff00050000002e0118000000050000000b020000
0000050000000c026002a0281200000026060f001a00ffffffff000010000000c0ffffff
cfffffff602800002f0200000b00000026060f000c004d61746854797065000060001c00
0000fb0220fe0000000000009001000000000402001054696d6573204e657720526f6d61
6e00b7c5c677c0c5c67720c0c97700003000040000002d01000008000000320aa0010d28
010000002e7908000000320aa001a624010000002e7908000000320aa0011b1f02000000
333408000000320aa001aa1e010000002c340a000000320aa001101a0500000032363139
330009000000320aa0015e14040000003133303908000000320aa0011314010000002c33
08000000320aa0014f1301000000313308000000320aa0015012010000002a3308000000
320aa0012b1101000000353308000000320aa001ba10010000002c330a000000320aa001
210b060000003139313933390a000000320aa001f403060000003234333236391c000000
fb0220fe000000000000bc02010000cc0402001054696d6573204e657720526f6d616e00
b7c5c677c0c5c67720c0c97700003000040000002d01010004000000f001000009000000
320aa001532503000000f0f3e13209000000320aa001032103000000f2fbf13208000000
320aa0014f0001000000cffb1c000000fb0220fe00000000000090010000000200020010
53796d626f6c007740000000050b0afdb7c5c677c0c5c67720c0c9770000300004000000
2d01000004000000f001010008000000320aa0019018010000003dfb08000000320aa001
ee09010000002dfb08000000320aa0017402010000003dfb0a00000026060f000a00ffff
ffff0100000000001c000000fb021000070000000000bc02000000cc0102022253797374
656d000000000a0021008a010000000001000000f8f31200b9c1c677040000002d010100
04000000f0010000030000000000

Таблица 19

Анализ эффективности использования основных фондов

№ п/п

Наименование показателяПорядок расчетаЗначенияИзме-нениепр. годотч.
год1.Объем продаж продукции в сопоставимых ценах, т.р.

Х511099578031,8866Х2.Среднегодовая величина основных фондов по
остаточной стоимости в сопоставимых ценах,
т.р.picscalex830100090000034501000003001c0000000000050000000902000000000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,524326951329,53.Фондоотдача основных фондов,
р./р.picscalex99010009000003c600000003001c000000000005000000090200000000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,6628130222,376101709-0,2867113134.Фондоемкость
продукции,
р./р.picscalex99010009000003c600000003001c000000000005000000090200000000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,3755427030,4208574050,0453147025.Рентабельность
основных фондов по прибыли до
налогообложенияpicscalex1000100090000030301000003001c0000000000050000000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,3293042947,931
30239-5,3980019016.Относительная экономия (перерасход) ОФ,
т.р.picscalex740100090000032101000002001c0000000000050000000902000000000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,34283

Из расчетов видно, что за истекший год значительно увеличилась стоимость
основных фондов предприятия: с 191939,5 до 243269 тыс. рублей, или на
51329,5 тыс. рублей.

Фондоотдача показывает, какое количество продукции приходится на один
рубль ОФ. Исходя из таблицы видно, что в базисном году на один рубль ОФ
приходилось 2,6628 руб. стоимости продукции. В динамике этот показатель
уменьшился на 0,2867 и составил 2,376р./р., этот показатель говорит о
незначительном снижении объемов производства продукции.

Фондоемкость – это показатель обратный фондоотдаче, т.е. показывает
стоимость ОФ приходящиеся на один рубль выпускаемой продукции.
Соответственно, если фондоотдача в динамике уменьшилась, то фондоемкость
увеличилась. Так изменение этого показателя ставили 0,04531.

Рентабельность ОФ по прибыли до налогообложения показывает, какую
прибыль получает предприятие с каждого рубля вложенного в ОФ. В базисном
году этот показатель составил 53,329%, в отчетном году уменьшилась на
5,398 и составил 47,931 %, т.е. в отчетном году на каждый рубль
вложенный в ОС получили 58 копеек прибыли.

Показатель экономии ОПФ показывает количество сэкономленных или
перерасходованных ОПФ. Перерасход ОС составил 26193,34 тыс.руб.

20. Анализ использования материальных ресурсов
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picscalex100010009000003dc01000003001c0000000000050000000902000000000500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picscalex100010009000003dc01000003001c0000000000050000000902000000000500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picscalex1000100090000037e01000002001c0000000000050000000902000000000500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Таблица 20

Анализ использования материальных ресурсов

№ п/п

Наименование показателяПорядок расчетаЗначенияИзме-нениепр. годотч.
год1.Объем продаж продукции в сопоставимых ценах, т.р.

Х511099578031,8866Х2.Материальные затраты в сопоставимых ценах, т.р.

Х268060394543,389Х3.Материалоотдача,
р./р.picscalex100010009000003bc00000003001c00000000000500000009020000000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,9066589571,465065447-
0,441593514.Материалоемкость продукции,
р./р.picscalex100010009000003bc00000003001c00000000000500000009020000000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,5244776450,6825633640
,1580857195.Экономия (перерасход) материальных ресурсов,
т.р.picscalex760100090000032101000002001c0000000000050000000902000000000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,58623

Материалоотдача показывает, стоимость продукции, приходящуюся на единицу
материала (сырья).

В отчетном году увеличилась величина материальных затрат в себестоимости
продукции, и как следствие снизился показатель материалоотдачи с 1,90665
до 1,465р./р., или на 0,441. Соответственно обратный ему показатель
материалоемкости вырос на 0,158. Перерасход материальных ресурсов
составил 91378,58 тыс. руб.

21. Анализ состава, структуры и динамики затрат

Таблица 21

Анализ состава, структуры и динамики затрат

Наименование показателяПорядок расчета (коды строк)Абс. значение, тыс.
руб.Уд. вес, %Изменения

Темп прироста, %за предыдущий периодза отчетный периодза предыдущий
периодза отчетный периодабс. значений, тыс. руб.удельного веса,
%Материальные
затраты71026806035321777,7740704780,17236683851572,39829635831,76788779З
атраты на оплату труда
720378124630510,9706526610,510200388493-0,46045228722,46112345Отчисления
на социальные
нужды73013439159183,8991484483,6130303332479-0,28611811518,44631297Аморт
изация74010433200633,0269972294,55385271996301,5268554992,30326848Прочие
затраты7501492150694,3291311851,15054974-9852-3,178581445-66,02774613Ито
го по элементам затрат76034466544057210010095907–27,82615003

Материальные затраты в базисном периоде составили 268060 тыс.руб. в
динамики они увеличились, и в отчетном году составили 353217 тыс.руб.
доля в этом же году материальных затрат в общей их сумме составили 80,17
%. Темп прироста составил 31,76 %.

Затраты на оплату труда увеличиваются на 8493 тыс.руб. с 37812 до 46305
тыс.руб., доля затрат на оплату труда уменьшилась на 0,46 %.

Отчисления на социальные нужду в динамике увеличились, темп их прироста
увеличился на 18,44 %.

Амортизационные отчисления в базисном году составили 10433 тыс.руб. а в
отчетном периоде они увеличились на 9630 тыс.руб. и составили 20063
тыс.руб., это говорит о немного ускорившейся окупаемости ОПФ.

22. Анализ показателей себестоимости продукции
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picscalex100010009000003a201000002001c0000000000050000000902000000000500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picscalex1000100090000033602000003001c0000000000050000000902000000000500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Таблица 22

Анализ показателей себестоимости продукции

Наименование показателяПорядок расчета (коды строк)Значения

Изменение

пр. год

отч. годПолная себестоимость проданной продукции,
т.р.picscalex920100090000031501000002001c0000000000050000000902000000000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Затраты на
1 рубль проданной продукции,
р./р.picscalex1130100090000030101000003001c00000000000500000009020000000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,7975852040,8093619660,011776762

Как видно из таблицы за истекший год полная себестоимость выпускаемой
продукции увеличилась с 407645 до 528188 тыс.рублей, или на 120543 тыс.
рублей. Однако за данный промежуток времени возросла и выручка от
реализации на 141499 тыс. рублей, таким образом, затраты на 1 рубль
проданной продукции практически не изменились, и по-прежнему составляют
приблизительно 80 копеек.

Заключение

Используя результаты структуры, состава и динамики источников средств
предприятия ОАО «Белгородский абразивный завод» и оценив состояние
предприятия за период 2003-2004 гг., можно сделать вывод о том, что
организация находится в финансово-неустойчивом состоянии, но
прослеживается положительная динамика некоторых показателей, что
свидетельствует о улучшении финансового состояния в будущем.

Из таблицы 3, видно, что обеспеченность предприятия собственными
оборотными средствами характеризуется положительно, все показатели
соответствуют нормативному значению.

По обеспеченности запасов предприятия источниками формирования можно
сделать вывод, что у предприятия неустойчивое финансовое положение.

Из таблицы 8, видим, что, оценив показатели оборачиваемости капитала и
его частей, прослеживается увеличение оборачиваемости, а это в свою
очередь, удовлетворительно для данного предприятия. Его деловая
активность и интенсивность использования капитала организации за два
года повышается.

Проанализировав отчет о прибылях и убытках за 2003-2004 гг., делаем
вывод, что финансовый результат предприятия в отчетном году увеличился.

Данные о росте цен на продукцию предприятия в отчетном году по сравнению
с предыдущим свидетельствуют, об увеличении себестоимости продукции и
увеличении объемов продаж.

Оценив производственный потенциал, видим, что предприятие в отчетном
году увеличило его долю в своих активах.

После проведения анализа состава, структуры и динамики затрат
предприятия за 2 года, сделаем оценку вклада отдельных факторов
производства в себестоимость. Материальные затраты превышают во многом
все остальные факторы.

Из таблицы 22, видим, что затраты на 1 рубль проданной товарной
продукции остаются прежними.

Из таблицы 5 видно, что баланс предприятия неликвидный. Но к концу
отчетного года появляются проблески и возможно в скором будущем баланс
станет ликвидным.

Повышается платежеспособность предприятия. Также в таблице 15
наблюдается экономия трудовых ресурсов, среднегодовая выработка одного
рабочего увеличилась на 112,681 тыс.руб./чел. в целом можно сделать
вывод об эффективном использовании трудовых ресурсов. Наблюдается рост
материальных ресурсов. Общая структура себестоимости изменилась при ее
увеличении, что говорит об увеличении объемов производства. Показатели
рентабельности немного уменьшились, но может в будущем они улучшатся. И
предприятие будет финансово-устойчивое.

Список использованной литературы

1. Анализ и диагностика финансово-хозяйственной деятельности
предприятия/ Табурчак П.П., Викуленко А.Е., Овчинникова Л.А. Учеб.
пособие для вузов /Под ред. П.П. Табурчака, В.М. Тумина. – СПб:
Химиздат, 2001

2. Савицкая Г.В. Анализ хозяйственной деятельности предприятия: Учебник.
– 3-е изд., перераб. и доп. – М.: ИНФРА-М, 2004

3. Крейнина М.Н. « Финансовое состояние предприятия. Методы оценки» – М.
ЦКЗ « ДИС», 2001г.

4. Анализ финансового состояния предприятия – М.: Центр экономики и
маркетинга 98г.

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