Analysis of economic performance of the enterprise. Economic indicators

It is a system of indicators reflecting the digital characteristics of various economic phenomena and processes, as well as the economy as a whole. The term "system of indicators" refers to some ordered set of interrelated and mutually agreed indicators that characterize the main aspects economic process and the economy as a whole. Consistency between the various indicators is achieved through the harmonization and coordination of definitions and classifications, on the basis of which they are calculated. Consistency of indicators allows using them in combinations, as well as calculating various derivative coefficients of great analytical value. For example, the consistency of methods for calculating the indicators of GDP and the state budget deficit makes it possible to determine the coefficient that characterizes the ratio of these values. Indicators of economic statistics that characterize certain aspects of the economic process form subsystems. (blocks) common system economic statistics. Thus, the system of indicators of economic statistics is a set of interrelated subsystems of economic information, for example, such subsystems as (SNA), price statistics, financial statistics, etc.

The term "statistic" has two meanings. Firstly, this is a specific numerical characteristic of a particular phenomenon, for example, the population of Russia as of January 1, 1999 or the consumer price growth index for a particular period, etc. Secondly, it is general definition the content of one or another indicator, i.e. elements to be included in the indicator. For example, the definition of GDP establishes the types of payments made by enterprises and organizations that should be included in the calculation of this indicator. Determining the content of an indicator and methods for its evaluation is usually called the development of a methodology. The development of a methodology usually includes the following steps:

Identification of phenomena and processes subject to statistical study (determining the type of data that needs to be developed), formulating the goals for which certain indicators should be calculated (for example, the purpose of calculating GDP is to measure the production of goods and services, as well as the rate of economic growth). Identification of indicators can be carried out on the basis of direct instructions and requests from various authorities government controlled, but often it is carried out by studying government programs and social plans economic development, documents in which the directions of socio-economic policy are formulated. The identification of indicators to be developed can also be the result of a study international experience, obligations of the country to international economic organizations to provide this or that information;

Definition of the content of indicators. So, when calculating the indicator of national wealth, the types of economic assets that are to be included in this indicator should be precisely defined: financial and non-financial, produced and non-produced assets, etc.;

Determination of methods for estimating individual indicators, for example, the type of prices that should be used for valuation various kinds economic assets when calculating national wealth: acquisition prices, replacement prices, etc.;

Determination of the main classifications that should be applied to the distribution of the studied economic phenomena into heterogeneous groups based on certain criteria. For example, one of major classifications the country's population is divided into social groups;

Identification of the main sources of data required for the calculation of indicators, as well as procedures for processing the collected data in order to obtain generalizing indicators.

It should be noted that the methodology for calculating indicators usually represents some compromise between what would be reasonable to achieve from a theoretical point of view and what can be achieved in practice given the available data. For example, from a theoretical point of view, when calculating GDP, it should include the cost of services provided by housewives for cooking, keeping houses clean, etc., however, in practice, it is very difficult to obtain reliable estimates of these services, therefore, the accepted methodology does not yet include the cost of housewives.

In addition, all indicators are calculated with varying degrees of accuracy, with varying degrees of approximation to reality, which is difficult to measure. The degree of accuracy in the calculation of various indicators is different and depends on a number of factors: on the complexity of the phenomena being studied, the degree of difference in their characteristics, as well as on the requirements for the accuracy of the Data on the part of information consumers, which in turn depends on the purposes of their use.

Many indicators are needed only to identify general trends economic development, and therefore it is not necessary to calculate them with "drug" accuracy. Recognizing the approximate nature of many statistical estimates, statistical authorities should take special care to avoid biases of a systematic nature. In statistics, a distinction is usually made between random and systematic errors. Random errors, as a rule, occur when using sampling methods of observation; they cancel each other out when moving to more high levels aggregated data. For example, calculations of price indices for individual groups of goods may contain errors of a random nature, but it can be assumed that, due to their random nature, they cancel each other out to a large extent when calculating the average consumer price index. At the same time, the greater the number of product groups for which private price indices are calculated, the higher the probability of eliminating random errors when calculating the average consumer price index.

By definition, systematic errors do not have this ability to cancel when moving to a higher level of aggregated data. If, for example, in determining the overall consumer basket that establishes the structure of household expenditures, a sample survey does not ensure sufficient representativeness of all population groups, systematic errors inevitably arise. In other words, the average price index in this case will systematically overestimate or underestimate the price dynamics.

As noted above, the system of indicators of economic statistics must meet certain requirements in order to be able to describe and analyze economic development. First, it must be comprehensive, i.e. apply to all aspects of the economic process: resources and their use, the production of the most important goods or groups of goods, the distribution and redistribution of income, the final use of income, investment, functioning financial system, foreign economic relations, etc. The all-encompassing nature of statistics means also. That all business entities, all types of economic operations that they perform should be covered. Secondly, the indicators of the system related to various aspects of the economic process must be methodologically mutually consistent, i.e. they should be based on harmonized concepts, definitions and classifications.

The system of indicators of economic statistics has a hierarchical structure. At the top of this system is a block of the most common macroeconomic indicators - SNA, consisting of subsystems, each of which is a more detailed description of certain aspects of the economic process. The SNA and its subsystems are connected with other blocks of economic statistics, which allows for a deeper analysis in a number of areas.

Main macroeconomic indicators

The main macroeconomic indicators are:

1. Gross domestic product (GDP) is an indicator of the SNA, which characterizes the value of final goods and services produced by residents of the country for a given period. GDP is equal to the sum of the final use of goods and services at purchasers' prices minus the value of imports of goods, as well as the sum of primary incomes.

Primary income in the SNA is usually classified as wages, profits, income from property, as well as taxes on production and imports.

2. Gross national income (GNI) - an indicator that represents the sum of primary incomes received by residents of a given country for a given period. Quantitatively, GNI differs from GDP in the balance of primary income received from abroad or transferred abroad.

3. Gross national disposable income (GNDI) - an indicator that characterizes the movement of current transfers in value and in kind and is calculated as the sum of GNI with current transfers received by residents of a given country from abroad, minus current transfers that are transferred by residents of the country abroad . 4. The object of final consumption of goods and services is the expenditure of households on their own final consumption, the expenditure of public institutions on meeting the individual and collective needs of society, and the expenditure on individual final consumption non-profit organizations to serve households.

5. Gross capital formation as a component of GDP is the sum of:

1) the amount of accumulation of fixed capital in the form of investment by residents of funds in production to create new income in the future;

2) the value of the value of stocks of intangible working capital;

3) the amount of net acquisition of values.

6. The balance of exports and imports is important element final use of GDP and is defined as the difference between exports and imports of goods and services.

7. National saving is the part of gross national disposable income that is not subject to consumption.

Saving is a source of funding for accumulation, i.e. growth of fixed assets, inventories and valuables.

8. Net lending (net borrowing) - an indicator characterizing the volume financial resources temporarily provided by this country to other countries or temporarily received from them.

9. National wealth is the sum of the net capital of all economic entities in the country. National wealth is equal to the sum of all the country's assets (non-financial and financial) minus financial liabilities.

Source - Economic statistics. 2nd ed., additional: Textbook / Ed. Yu.N. Ivanova. - M.: INFRA-M, 2002. - 480 p.
Economic statistics. Cribs. Shcherbak A.I. M.: Eksmo, 2008. - 32 p.

Economic indicators

Economic indicators or indicators- quantities or characteristics showing the state of the economy. Their dynamics is set statistical series calculated, usually weekly, monthly or quarterly values, which helps to detect trends in the economy and predict its future. Short-term processes and phenomena that affect the state of the economy are very diverse. Some of them are regularly repeated in certain time year, such as a sharp increase in the volume retail sales New Year's Eve. Other important events in economic life include strikes and unusual weather conditions, the beginning and end of wars, a general downturn in business activity, the beginning of an economic recovery or a speculative boom. Insofar as various factors are valid from several weeks to several years, it is very important to have information regularly updated at fairly short intervals.

General economic indicators

Among economic indicators, indicators of the state and results of the functioning of the economy as a whole, which are often called aggregate indicators, are of paramount importance. Probably the most widely used indicator of this kind is the gross domestic product (GDP). It represents the value of all goods and services produced within a country by farms, factories, mines, power plants, railroads, retail stores, government organizations, banks and other production units. Another important aggregate indicator of the state of the economy is the number of employees, which is estimated on a monthly basis. It is closely related to the third indicator - the number of unemployed.

Seasonal Adjustment

When analyzing these and some other indicators, it is almost always desirable to isolate regular seasonal fluctuations in values ​​from other fluctuations. This operation is performed by calculating the values ​​of annual seasonal fluctuations based on the data of past years and then amending or subtracting from the current values. Many figures are published seasonally adjusted, while others are not. One of the advantages of adjustment accounting is that it allows you to compare current values ​​not only with the values ​​of the corresponding month of the previous year, but also with the values ​​of the previous or any other month. Seasonally adjusted data are usually compared with last year's data for the same month. However, in cases where there is a need to quickly and accurately identify a new trend in the economy, comparisons of data for shorter than a year periods of time are of particular importance. Therefore, it is required to use seasonally adjusted data.

Gross domestic product

Once seasonally adjusted, the components of the economic aggregates are usually analyzed. For example, GDP may be initially divided into three components: domestic end-user sales, net exports, and inventory changes. The allocation of such a component as a change in inventory has great importance, since fluctuations in the accumulation of these stocks often explain most or even all short-term changes in production volumes. In addition, the factors that determine inventory accumulation are not the same as those that cause fluctuations in sales to end consumers. The increase or decrease in the accumulation of these inventories is often one or two quarters ahead of the increase or decrease in final sales. Further, sales to end consumers can be divided into sales to households, business firms (machinery and equipment), government and foreign buyers. The movements of these several components also often do not coincide and are determined by various factors.

Employment

It is important to divide the sectors of the economy into those in which the level of employment usually remains fairly stable, such as agriculture (excluding seasonal fluctuations), the public sector, retail or the financial sector, and those in which employment levels fluctuate widely, such as manufacturing, construction, mining or freight transport. In addition, one should distinguish between occupations and specialties that are relatively stable in terms of employment (such as those of “white-collar workers”) and less stable ones (primarily associated with unskilled labor). If, as a result of an economic downturn, unemployment increases among workers in stable occupations or industries, there is reason to believe that the situation is becoming dangerous.

As another example, we note that the increase in unemployment can also be assessed in quite different ways, depending on whether it occurred due to the influx into the labor market of people looking for a job for the first time, such as school leavers, or caused by an increase in the number of people who lost their jobs. .

Spreading

Monitoring the dynamics of individual components of aggregate indicators is very useful for another reason. Business cycle studies show that deep economic downturns and strong upturns affect a wider range of industries and businesses than relatively moderate downturns and upswings. It follows that the scope of fluctuations—for example, as measured by the number of companies whose earnings have risen relative to the number of companies whose earnings have fallen—is a significant indicator of the range of cyclical fluctuations. In addition, it is found that the contraction in the scope of business growth usually begins 6-12 months before the growth of aggregate indicators stops. Likewise, the scope for downtrends tends to narrow some time before the end of downtrends. Therefore, the narrowing of the scope of fluctuations or trends can be seen as a phenomenon that requires close observation when using economic indicators to track downs and ups in the economy.

Latitude, sensitivity and frequency

As already noted, some elements or aspects of business activity are more sensitive, i.e. subject to fluctuations than others. It is highly desirable to highlight sensitive indicators that are broad enough in scope, but not so broad that they become insensitive. However, breadth and sensitivity are not the only requirements for an economic indicator. The frequency of calculation of indicator values ​​is also of great importance, i.e. frequency of information updates.

It is also very important to be able to find indicators that are particularly sensitive to exactly the type of fluctuations that is of greatest interest to the user. For example, fluctuations in agricultural output usually do not correlate with indicators that reflect the state of the economy as a whole, since the harvest often depends on weather conditions. To neutralize this type of sensitivity, indicators such as non-agricultural production or price indices are used.

Forecasts

A person analyzing economic indicators, as a rule, is interested not only in determining the level of economic activity in the recent past or at present, but also in predicting it for the near future. Consequently, the focus is on indicators that somehow relate to the future. A number of special leading indicators make it possible to judge the prospects for specific sectors of the economy or types of economic activity. Currently, for example, leading indicators are published for inflation, the service sector, the metallurgical industry, the financial services market, employment, and exports. In addition, some leading indicators developed for well-defined purposes can be very useful for other purposes. For example, the inflation indicator makes it possible to predict interest rates, the securities purchases indicator allows you to track fluctuations in stock prices, and the employment indicator can be easily modified into an unemployment indicator.

One of the applications of leading indicators is short-term forecasts based on preliminary estimates. For example, data are being collected and analyzed by entrepreneurial firms on their planned investment in new machinery and equipment in the next two quarters. Another forecast is based on a survey of consumers about the intention to buy a car in the coming year. Another forecast is based on the assumptions of the shippers by rail regarding the number of wagons loaded with a particular product that they will send in the next quarter (compared to the same quarter last year). Researchers have repeatedly tried to assess the degree of accuracy and objectivity of these forecasts. According to most of them, these forecasts are not very reliable, however, if they are correctly interpreted, they are sources useful information. In some cases, discrepancies between forecast and reality can provide a clue to future events, as firms typically seek to correct errors related to their own misconceptions about the future.

Akin to short-term forecasts based on preliminary estimates, forecasts that use data about commitments to take certain actions in the future. Such data includes information about orders for machinery and equipment, contracts for the construction of plants and factories, included in the cost estimates or appropriations, the number of buildings under construction, the number of new firms, and obligations to provide mortgage loans. The movement of indicators of this kind usually outstrips the dynamics of indicators in the areas of activity that they precede, namely, indicators of production, employment, sales and expenses.

In addition to those listed, there are other types of indicators that reflect the early stage or the beginning of the economic process and, therefore, are also leading. Duration changes working week caused by a decrease or increase overtime, number of work shifts or hours (for part-time workers) usually occur earlier than changes in the number of employees. The predominance of just such a sequence of changes makes the average working week a very useful economic indicator, since its fluctuations precede employment fluctuations.

Profit indicators are of particular analytical value in the process of forecasting the future development of the economy. In an economy based on private enterprise, profit prospects are a critical determinant of private economic decision making. Equally important is the fear of loss. Profits of past periods can serve as a source of funds for new investments. Thus, recent earnings or loss data, especially those that reflect likely future earnings performance, deserve close attention. Information about prices, costs and profitability also plays an important role. The same can be said for stock indexes, since the price of a corporation's stock usually reflects the market's assessment of its ability to earn a profit.

Public Policy Outcome Indicators

Another type of indicators that are extremely important are indicators that reflect the impact of government counter-cyclical policies: interest rates, bank reserves, money supply, government budget deficit or surplus, tax revenues and spending on public works and unemployment benefits. Dynamics of indicators of this type should be interpreted with great care, as it may indicate the success or failure of public policy, or simply reflect adjustment to uncontrollable circumstances.

lagging indicators. Some indicators, on average, are ahead of changes in the state of the economy as a whole, while others react to these changes with a delay - a "lag". Knowledge of the lag is very important for correct interpretation data. For example, since most retail prices continue to rise, or at least do not fall, after the onset of a downturn in business activity, it would be wrong to interpret these lags as a sign that the economy is not in a downturn, while other indicators indicate the opposite. . As another example, growth in aggregate loans, dividend payments, or the level (as opposed to the rate of accumulation) of inventories often continues several months after the start of the general downturn, but may not always inspire optimism.

Unit costs of production, along with some interest rates, such as mortgages, also tend to change late relative to the new phase of the cycle. Typically, the values ​​of these indicators do not decrease immediately after the start of a recession in the economy. However, when costs, interest rates, or inventories begin to decline, the decline is often seen as a positive move that stimulates the economy. Lagging indicators interpreted in this way are, in a certain sense, also leading ones.

Wikimedia Foundation. 2010 .

See what "Economic indicators" are in other dictionaries:

economic indicators- The total technical and economic effect of using HPS, achieved by reducing: the volume of work in progress, unproductive downtime of equipment, the number of production personnel and the timing of mastering and manufacturing products. ... ...

- (INDICATORS), quantities or characteristics showing the state of the economy. Their dynamics is set by a statistical series of values ​​calculated, as a rule, weekly, monthly or quarterly, which helps to detect development trends ... ... Collier Encyclopedia

ECONOMIC INDICATORS- (economic indicators) see Social indicators ... Big explanatory sociological dictionary

economic indicators- Key statistics, reflecting the direction of the economy, such as unemployment, inflation, capacity utilization and balance of payments. See also leading indicators… Financial and investment explanatory dictionary

economic indicators or indicators- - [A.S. Goldberg. English Russian Energy Dictionary. 2006] Topics energy in general EN economic(al) indicators … Technical Translator's Handbook

Limited Liability Company Kolganskoye LLC was established in accordance with the Civil Code Russian Federation. The administrative and economic center of LLC is located in the village. Zhdanovka at a distance of 24 km from the regional center with. Aleksandrovka, to the regional center Orenburg - 140 km.

The Company has an independent balance sheet, current and other accounts, company name, trademark, round seal. In order to achieve the goals of its activities, an LLC has the right to make transactions on its own behalf, acquire property rights and incur obligations, be a plaintiff and a defendant in court. The company is liable for its obligations with all its property, and its founders bear risks for the obligations of the company within the value of their shares.

LLC operates in conditions of complete independence and self-government, self-financing and self-financing, based on democratic principles.

In accordance with the charter, the purpose of the Society is to make a profit, to saturate the market with agricultural products. It has the right to engage in the cultivation, purchase, processing and sale of agricultural products, breeding and seed production, the provision of Catering.

The main activities of the enterprise are the production, purchase, storage, processing and sale of agricultural products; wholesale, retail and more.

Climatic conditions The farms provide an opportunity for the cultivation of all zoned agricultural crops, but in some years dry winds, heavy rainfall, and rapid snowmelt cause significant damage to agriculture.

Consider the main economic indicators of the enterprise, calculated on the basis of the annual reporting of the enterprise for three years:

Table 2.1 - Size and structure of land

This table shows that the largest part of the total land area is arable land - 72.02%. Pastures account for 24.51% - this is the second indicator. The rest of the land accounts for about 3.5%. This structure indicates that the main activity of Kolganskoye LLC is crop production. Considering the change in land size in 2011 compared to 2011, we see that there were no such changes.

Consider the indicators characterizing the use of land:

Table 2.2 - Land use

Having studied this table, we can say that the level of plowing of agricultural land. land is 74.52%. And this figure remains unchanged in 2009 and 2011. compared to 2011. And if we talk about the size of the sown areas in Kolganskoye LLC, we see that they have undergone some changes. So in 2009, the sown area compared to 2011 decreased by 1353 hectares and amounted to 13389 hectares. In 2011, there was an increase in the sown area compared to 2009 by 2799 ha, and the area amounted to 16188 ha. If we compare the indicators of 2011 and 2011, we see that the sown area has increased by 1446 hectares. According to the table, we can also analyze the utilization rate of arable land. Its change took place on the same principle as the change in sown areas. As a result, in 2011 it increased by 8.93% compared to 2009 and amounted to 100%.

Let's analyze the table characterizing the size of the enterprise under study:

Table 2.3 - Dynamics of enterprise size indicators

After analyzing this table, we can draw the following conclusions:

The area of ​​agricultural farmland remained unchanged in 2011 compared to 2011;

Energy resources in 2011 increased by 1.15% compared to 2011 and amounted to 11960.45 kW;

The average number of employees in 2011 decreased by 4.14% compared to 2011 and amounted to 278 people;

The number of animals decreased by 15.38%;

The revenue underwent a significant increase: the indicator increased by 30.72% compared to 2011.

Thus, we can conclude that the size of the enterprise in 2011 as a whole changed ambiguously compared to 2011. We see an increase in revenue and energy resources, and at the same time a decrease in the number of employees and livestock.

Important economic characteristic enterprise is the number of people working in it. Therefore, let's consider the composition and structure of the company's employees in 2011-2011:

Table 2.5 - Composition and structure of employees of the enterprise by category

From this table we see that the largest share in the total number of employees of the enterprise is made up of workers employed in agricultural - x. production. In 2011, their share was 92.09%. Also, the main categories include workers employed in auxiliary industries. enterprises and crafts, and workers in trade and public catering. Their shares in the total number of employees in 2011 amounted to 5.04% and 2.88%, respectively. These indicators underwent some changes in 2011 compared to 2011. Thus, the share of workers employed in auxiliary enterprises and crafts decreased by 0.13%, while the share of workers in trade and public catering decreased by 0.91%. Considering the category of workers employed in the village - x. production, we can say that their share in 2011

increased by 1.06% compared to 2011. AT this category includes such sub-categories of workers as permanent workers, seasonal and temporary workers, and employees. Of these, only the share of permanent workers increased in 2011 compared to 2011 by 8.10%. The shares of seasonal workers and employees decreased by 2.04% and 5.01%, respectively. Thus, it can be concluded that there were no significant changes in the structure; the most significant was the increase in the share of permanent workers in 2011 relative to 2011 by 8.10% from 62.76% to 70.86%.

Now consider the size and structure of the cash proceeds of Kolganskoye LLC. This will make it possible to judge the specialization of the economy.

Table 2.6 - Size and structure of cash proceeds

As the data in the table show, both the size and structure of the company's revenues have changed significantly over the period under review. First of all, the amount of cash proceeds increased from 34,998 thousand rubles. in 2011 to 49840 thousand rubles. in 2011. If we talk about the structure of cash proceeds, we can see that the share of crop production in 2011. decreased relative to 2011 by 7.71% and amounted to 55.82%. This was mainly due to a decrease in the proceeds from the sale of grain, which decreased by almost 2 times, as well as due to a decrease in the proceeds from the sale of sunflower seeds. These two horticulture sectors accounted for the main decline in revenue for the period under review. The share of animal husbandry in the revenue structure in the analyzed period increased by 5.8% and amounted to 23.5% in 2011. Also increased in 2011-2011. share of works and services in the revenue structure. The increase was 1.99%. But these changes had almost no effect on the specialization of the enterprise. It has remained the same - crop production, or rather the cultivation of grain crops.

One of the most important factors in increasing the volume of production at the enterprise is the provision of its fixed assets in required quantity and assortment and more complete and effective use of them.

The specific (production) structure of fixed assets of Kolganskoye LLC can be judged from the following data:

Table 2.7 - Dynamics of the composition and structure of fixed assets of Kolganskoye LLC in current prices

The data for filling in the table are taken from the annual reports. According to them, we can conclude that the company is generally characterized by a tendency to increase fixed assets in 2011 relative to 2011. Considering the structure of fixed assets of the enterprise, we can say that the largest share in their value falls on machinery and equipment: in 2011, it amounted to 81.44%. First of all, this is due to the high cost of agricultural machinery. Changes in the structure of fixed assets in the period under review can be considered insignificant. So the biggest change is a decrease in the share of machinery and equipment by 2.66%. We can also note an increase in the share of productive livestock by 1.77% in the total value of fixed assets. In general, for the period under review, we see that in absolute terms, the value of all funds increased in 2011 relative to 2011 by 6391 thousand rubles. First of all, the cost of machinery and equipment increased by 3473 thousand rubles, which indicates that the company is trying to update the means of labor. Also increased in 2011. relative to 2011 the cost of buildings for 759 thousand rubles. The cost of productive livestock increased noticeably: the increase amounted to 1632 thousand rubles. But the cost of working livestock, on the contrary, decreased in 2011 compared to 2005 by 38 thousand rubles. In general, we can say that during the period under review, the cost of both the active part of the OF and the passive part increased.

According to the company's data on the availability, wear and tear and movement of fixed assets, indicators are calculated that are important for assessing the production potential of the company.

Table 2.8 - Analysis of the movement and condition of fixed assets

The results show that the renewal ratio in the reporting (2011) year in relation to the base (2011) year decreased by 10.70%, and amounted to 4.00%, therefore, the cost of received fixed assets in 2011 amounted to 4.00% of their total cost. The decrease in the renewal coefficient indicates a decrease in the share of incoming fixed assets by 10.70%. This can also be seen from the balance sheets, as the value of incoming fixed assets decreased every year, while the total value of fixed assets increased.

The increase in the retirement rate indicates a decrease in the share of retired fixed assets in their total value by 1.20%. For 2011, the share of the value of retired fixed assets in their total value amounted to 3.60%.

A 9.44% decrease in the fixed assets usefulness ratio indicates that the part of the retained full value of fixed assets decreased by 9.44% in 2011 compared to 2011. In 2011, the unworn part of fixed assets amounted to 66.96%, and worn out 33.04%.

The results of the table show that in the period 2011-2011. there is a sharply declining growth rate. In the reporting year, it decreased by 13.99% compared to the base one, which indicates a decrease in the share of the total cost of fixed assets that are used to cover disposal by 13.99%. In 2011, only 0.41% of their total cost at the beginning of the year was allocated to cover the disposal of fixed assets.

Making a general conclusion, it should be noted that the receipt of new fixed assets in Kolganskoye LLC for the period 2011-2011. decreases sharply, which indicates the saturation of the enterprise with the fixed assets necessary for successful economic activity. Compared to previous years, the enterprise began to allocate a larger part of the fixed assets introduced to replace the retired fixed assets, and a smaller part to expand the fleet, which indicates that the enterprise has reduced the expansion of fixed assets and more covers the retired part of them.

Let us also consider the dynamics of labor productivity in Kolganskoye LLC, which is an important economic characteristic of the enterprise.

Table 2.9 - Dynamics of labor productivity indicators

The table shows that labor productivity at the enterprise in 2011-2011. changed in proportion to the change in revenue. Thus, in 2009 in relation to 2011 there was an increase in labor productivity by 128.37 thousand rubles. The growth rate in 2009 was 206.36%. In 2011, there is a reduction in labor productivity by 69.77 thousand rubles, i.e. the growth rate is 71.99%. But at the same time, we see an increase in labor productivity in 2011 relative to 2011.

The following table will help assess the overall performance of the enterprise for the period under review:

Table 2.11 - Main economic indicators of the enterprise

From this table it can be seen that the company's revenue in 2011 compared to 2009 significantly decreased, and relative to 2011 increased by 42.41%. The revenue growth rate was 142.41%. The average annual number of personnel is quite stable, there is a slight decrease in the number of employees by 4.14% in 2011 compared to 2011. The average annual cost of fixed assets in 2011 compared to 2011 increased by 16.93%. The largest increase was in profit from sales. This figure in 2011 relative to 2011 increased by more than 2000%. The profitability of core activities also increased significantly in 2011 compared to 2011, the increase was 1433.33%. This indicator shows how much profit is obtained from 1 ruble of sales proceeds. The increase in profitability indicates an increase in the profit of the enterprise from each ruble of revenue, i.e. reduces the cost of production, and increases the efficiency of the enterprise.

Thus, based on the main economic indicators economic activity LLC "Kolganskoye" can be concluded that the company as a whole has a clear trend towards an increase in economic potential in 2011 compared to 2011, despite the fact that some indicators were lower in 2011 relative to 2009. So we can judge the increase in economic

efficiency of the enterprise.

The work of the enterprise is evaluated by production and economic indicators. The main indicators in crop production are crop yields.

Yield is the collection of products in in kind per unit area.

An important production indicator in animal husbandry is productivity. Animal productivity is the output in kind per head of livestock.

Land is the main means of production in agriculture, without which it is impossible to produce products. The earth is a product of nature. It is territorially limited and cannot be increased or created anew, cannot be replaced by another means of production. The earth is an eternal means of production, does not wear out.

Efficiency of land use is evaluated by indicators:

1. Milk production = Gross output: per 100 ha of agricultural land? 100

2. Increase in live weight of cattle = Gross, and increase in live weight: per 100 ha of agricultural land

3. Gross output = Gross output: per 100 hectares of agricultural land

4. Gross output (by type of product) = Gross output: per 100 ha of arable land

The work of the enterprise can be assessed by economic indicators. Labor productivity is the most important economic category, which characterizes the efficiency of the use of labor resources.

Gross output = Gross output per average annual worker: per average annual number of employees

An important indicator of the work of the enterprise is wages.

Remuneration = Wage fund per employee per year: per average annual number of employees

These indicators can be used to evaluate the performance of the enterprise. According to economic law, the growth of labor productivity must outstrip the growth of wages.

The cost of production is the most important indicator of the economic efficiency of agricultural production.

Unit cost = Production costs of all products: per gross output.

The efficiency of the enterprise is evaluated by the following indicators:

1. Profit - a positive result of the enterprise.

Profit = Revenue - Cost of goods sold.

An enterprise works efficiently if it not only covers production costs, but also makes a profit.

2. Profitability - profitability, profitability of the enterprise.

Profitability level \u003d Profit from sales of products: at full cost

The economy calculates the profitability of certain types of products, the profitability of industries Agriculture and calculate the profitability of the economy as a whole.

The sources of information for the analysis of production and economic performance of the enterprise are: form No. 9 - AIC, form No. 13 - AIC of annual reports of Umirovo LLC

3. Production and economic performance of the enterprise (organization)

Conclusion: After analyzing the production and economic performance of Umirovo LLC, we can conclude that the yield of grain and sunflower seeds has increased. The average daily increase in cattle increased by 131g. compared with the reporting year, and the average daily gain of pigs increased by 158 g. than in the base year. The level of production per 100 ha of agricultural land has generally increased, while the level of grain production per 100 ha of arable land has decreased by 919 centners. The wages of 1 employee for the reporting year amounted to 91,673 rubles, which is 5,567 rubles. less than the previous year. Profit per 100 ha. agricultural land in 2009 amounted to 146 thousand rubles. and in 2010 it decreased by 6 thousand rubles. The level of profitability of animal husbandry increased by 11%.

In order to assess the effectiveness of ongoing processes, it is necessary to develop the rules for this assessment - criteria. In practice, it is very difficult to determine what is good and what is bad. First of all, usually, subjective factors of subjective perception are applied. These are external manifestations - the front side. Ranking the quality of ongoing processes by these factors often leads to erroneous conclusions and to making wrong decisions. For example, a biased increase in the price of goods in stock will show an increase in profit in the reporting. However, these goods will not be sold and the company will suffer losses. Understating the value of fixed assets will increase profits. However, small depreciation deductions will lead to a decrease in the production capacity of the enterprise. Therefore, it is very important to analyze the processes, including the analysis of the economic activity of the enterprise, based on correctly selected indicators.

The Russian economic system has entered the era of market relations. Moreover, this is not an evolutionary development of one economic formation into another, when the patterns of economic communication are gradually formed. The transition to market relations took place in a revolutionary way, in leaps and bounds. There were practically no initial conditions for the transition to market relations. These conditions have been forming for a long period. However, a specific theory of modern, Russian market relations has not yet been formed. In most cases, attempts are made to adapt the economic knowledge of the socialist period to the new conditions. At large enterprises that have retained their economic stability, these are mainly resource-producing enterprises, the former management apparatus has been preserved with its own knowledge and stereotypes of thinking. This administrative apparatus calculates the economic indicators that were calculated in the Soviet Union. Many of these indicators have lost their significance in modern conditions. Therefore, it is essential to analyze (conduct R&D) the current state of economic activity and develop approaches to the development of economic indicators.

Under the conditions of the administrative-command system, to analyze the activities of an enterprise, it was enough only to study the processes occurring inside the object. The relationship of the enterprise with the outside world was determined by specially created bodies. Therefore, at present, the enterprise has much more worries. The old theoretical material is no longer enough.

To carry out planned and analytical calculations in the economy, it is necessary to develop criteria, indicators that can be used to obtain the best results. At different levels of the material and technical level of development of states, the assessment of economic activity also turns out to be different. Indicator- quantitative characteristics of the economic object, process. There are two definitions of an indicator. 1. From the point of view of assessing economic processes. 2. Used in the development of information systems. In fact, both definitions should be suitable for each indicator at once. The economic content of the indicator is reduced to a simple definition: what is good and what is bad. In other words, the indicator should adequately reflect the state (level) of the process.

For successful work economic entity, its activities must be constantly regulated. Regulation is the development of control actions on the input flows of an economic object and directly on its essence. For the development of control actions, motivating reasons are needed. These causes are formed as a result of the control of the object's activity and the study of the environment.

One indicator is not enough for a comprehensive assessment of the activity of the object of study. A certain set, a system of indicators, must be developed that fully reflects the behavior of the object, satisfies the necessary requirements, and makes it possible to effectively manage the object. Separate indicators reflect the main goals of the control object. They must be controlled first. Other indicators show why other indicators change or may change. Therefore, the system of indicators can be divided into levels.

Economic indicators can be calculated in value and physical terms. Indicators can be planned and actual. Criteria are private and generalizing (integral).

The scorecard must meet the requirements listed below.

Conform to the goals and objectives of the enterprise.

In accordance with the civil code, depending on the goals, enterprises are divided into commercial and non-commercial. The main goal of a commercial enterprise is to maximize profits. Therefore, indicators of the first level should be associated with profit. These are the indicators, the change of which in the first place should be paid attention to. However, this does not mean that only they need to pay attention. It also does not mean that profit growth is always desirable. We need to take care of a sustainable increase in profits. The increase in profits can be achieved through one-time activities that can lead to disaster in the future. For example, the sale of fixed assets. The sale of goods at a lower price will increase demand, and, consequently, profit for the period. In the next period, there will not be enough resources to produce products, which will lead to a decrease in profits. Profit is calculated as the difference between the other two indicators Revenue from sales of products and the cost of production. Proceeds from the sale of products The profit of the enterprise consists of elements of profit from individual operations and activities. The indicator of profit growth has an absolute value.

Fully and objectively reflect all aspects of the enterprise.

Comply with the methods and techniques of accounting and reporting.

This requirement suggests that for effective production management, it is necessary to invent as few indicators as possible that require additional collection of information and calculations. Additional calculations, in most cases, require the involvement of additional personnel. We need to strive to reduce the management staff. However, this does not mean that it is necessary to manage with indicators of generally accepted reporting. These indicators do not provide information about the efficiency of the enterprise. They do not reflect the trends of its development. However, all information collected for reporting should be used. There is no need to organize a parallel system for collecting information. In connection with the transition to market relations in Russia, a large amount of translated literature from various countries, various options for a market economy has appeared. Each state has adopted its own system of state reporting, its own accounting system. Each enterprise has the right to independently calculate indicators and manage economic activities. However, each enterprise is obliged to calculate the indicators provided for by law. Mandatory calculations lay the foundations for building a control system. In our state, a large list of mandatory indicators is laid down by law. It is not economically feasible to additionally calculate indicators calculated in other countries that have a similar value and do not give an additional effect.

representative.

It is impossible to thoughtlessly, formally use economic indicators to assess the economic activity of objects of various levels. At large enterprises that have retained their economic stability in the new conditions, these are mainly resource-producing enterprises, the former management apparatus has been preserved. This administrative apparatus calculates the economic indicators that were calculated in the Soviet Union. Many of these indicators have lost their significance in modern conditions.

Contribute to the improvement of production efficiency.

understandable and comparable.

If we compare two periods of the financial and economic activity of an enterprise, then we need to develop objective units of measurement for indicators. For example, if we compare the financial performance of a Russian enterprise for 1996 and 1997 in rubles, it turns out that the performance in 1997 is lower than in 1996 by about 1,000 times. The paradox is explained by the fact that on January 1, 1997, the ruble was denominated 1000 times. The country has not noticed signs of a crisis, although the indicators in rubles show it. In this case, it can help to express the indicators of different years not in the currency of one's own country, but in a stable currency. In other words, there will be less distortion of the real image of business processes if the figures for 1996 and 1997 are expressed in a stable currency, such as dollars. It may seem that the problem can be solved easier. You can bring the indicators to a single ruble either in 1996 or 1997. However, in this case, we will not take into account other processes that affect the objectivity of displaying the results of the economic activity of the object under study. One of these processes is inflation. Simplistically, inflation refers to a decrease in the purchasing power of a monetary unit. For the most part, purchasing power is understood in relation to the currencies of other countries. If the indicators of the financial activity of the enterprise are expressed in a stable currency, for example, in US dollars, then with this understanding of inflation, the objectivity of the indicators will remain. However, the understanding of inflation needs to be considered more broadly. The denomination of the ruble at the beginning of 1997 cannot be regarded as a 1,000-fold strengthening of the ruble. If we analyze the activities of the enterprise for the past period and want to compare the real results of activities for certain parts of this period. Such a problem arises for the analysis of demand by seasons. Such studies should be carried out by each enterprise to maintain production efficiency at a given level or to increase production efficiency. To research market trends and to make decisions.

The effectiveness of innovations reflect indicators: absolute economic effect and relative economic effect.

Absolute economic effect- the difference in costs before and after the introduction of innovations per product, per month, per year. In fact, this is an increase in profit as a result of innovation. It is calculated using a formula.

One of the most important indicators characterizing the activity of the enterprise is profitability(efficiency ratio). It is calculated using a formula.

In practice, several classifications and types of profitability are used.

The first classification shows the ratio of the indicator to taxation. According to this classification, there are two types of profitability - gross and net. Gross profit margin or simply profitability is obtained if gross profit is used in its calculation. Net profitability is obtained if net income is used in its calculation.

The second classification is related to the specifics of the object. The profitability of products is the ratio of profit from the sale of a unit of production to its cost in percent.

The profitability of production is the ratio of profit from the sale of products for the period to its cost in percent.

Profitability of sales is the ratio of profit from the sale of products for the period to the proceeds from the sale of products for the period as a percentage.

There are other types of returns as well.

Both profitability classifications are used in conjunction. For example, there is an indicator of net profitability of products.

For individual entrepreneurs and some types legal entities important indicator is income. It includes profits and other additional income, such as wages. After paying income tax, what remains is net income. Unfortunately, due to the instability of legislation, the names of indicators and their meaning are often changed by law.

Another indicator of the economic feasibility of introducing innovations (investing) is the payback period of capital investments. It is calculated in days, months or years and is calculated by the formula

To create the production of a new type of product, the cost of which 10 c.u., price 11 y. e., spent 10 thousand c.u. investments in fixed assets and 10,000 c.u. on the working capital. Produced and sold in a year 1 thousand pieces products. The average depreciation rate is 10%. Taxes paid out of profits account for 35% of gross profits.

Answer. R e = 10%; R and =5%; R n = 10%; R p = 9.1%; T ok=12.1 years.

Questions for self-examination.

Define the term indicator.

What are economic indicators for?

What are the requirements for economic indicators?

How do planned indicators differ from actual ones?

What are the indicators of economic efficiency.