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Management of the process of formation, distribution and use of enterprise profits. Economic content and essence of profit. Profit and profitability analysis. Ways to increase profits, measures aimed at reducing accounts receivable.

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GRADUATE QUALIFYING WORK

Enterprise profit (using the example of Magnezit Montazh Service LLC, Satka)

Chelyabinsk - 2012

INTRODUCTION

The importance of economic analysis of such important indicators as profit and profitability of an enterprise can hardly be overestimated, because profit is the final financial result of the enterprise’s activities, which serves as a source of replenishment of the enterprise’s financial resources. To characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity (economic, financial, entrepreneurial), profit and profitability (profitability) indicators are calculated in economic analysis.

The first of them, in fact, is the goal of the enterprise, the second indicator - the profitability indicator - allows you to accurately assess the level of development of the enterprise, both as a whole and from various aspects.

Profit in market conditions is one of the main goals of entrepreneurship and a criterion for production efficiency. Managing the profit and profitability of an enterprise allows you to identify a large number of development trends, indicates errors in business activities, and also identifies reserves for growth of profit and profitability, which, ultimately, allows the enterprise to more successfully carry out its activities, this determines the relevance of this work.

consider the essence of profit and the process of managing the profit of an enterprise;

assess the profitability of the enterprise;

analyze the profit and profitability of Magnezit Montazh Service LLC;

The object of the study is the company Limited Liability Company "Magnezit Montazh Service" (the abbreviated corporate name of the company is LLC "Magnezit Montazh Service").

The subject is the profit of Magnezit Montazh Service LLC.

The final qualifying work consists of an introduction, three chapters, a conclusion, a bibliography and appendices.

The total volume of work is 85 pages.

The final qualifying work is illustrated with 13 drawings, 22 tables, 1 appendix. The bibliographic list includes 63 sources.

The information base is the financial statements, namely Form No. 1 “Balance Sheet” and Form No. 2 “Profit and Loss Statement” for the 2010-2011 reporting years.

The final qualifying work consists of an introduction, three main chapters, and a conclusion. The first chapter introduces the basic concepts of research and the methodology used in analyzing profits and profitability.

The second chapter directly presents an analysis of profit and profitability using the chosen methodology, and provides a brief description of Magnezit Montazh Service LLC.

The last chapter proposes measures to improve the financial condition of the enterprise.

1. ECONOMIC CONTENT OF PROFIT OF THE ENTERPRISE

1.1 The essence of the profit of an enterprise

The profit of an enterprise is the most important economic category and is traditionally considered the main goal of any enterprise.

However, this interpretation of the role of profit is currently not the only one. From the point of view of the modern Anglo-American financial school, which has gained recognition in many countries of the world, the priority in the activity of an enterprise is not so much profit as its derivative - maximizing the income of the owners of the enterprise. A characteristic of the growth of income of the owners of an enterprise is the size of their current and deferred income on invested capital, the source of which is profit. This target setting is due to the fact that the enterprise can ensure profit growth, for example, by saving costs on production maintenance or personnel training, but in the future this may lead to a decrease in the efficiency of its operation due to the high level of depreciation of fixed assets or low level of management at the enterprise. Therefore, in today’s conditions of the financial crisis, we should talk not only about the formation of the enterprise’s financial resources, but also about such directions of their distribution and use that would allow the enterprise to maximize its market value and, accordingly, ensure an increase in the income of the owners. The ability to self-increase the value of capital is ensured by capitalizing part of the profit received by the enterprise, i.e. its direction towards increasing assets. The higher the amount and level of capitalization of the profit received by an enterprise, the more the value of its net assets increases, and, accordingly, the market value of the enterprise as a whole. However, without optimizing the enterprise’s profit, these goals cannot be achieved.

Profit is the simplest and at the same time the most complex category of a market economy. Its simplicity is determined by the fact that it is the core and main driving force of the economy, the main motivation for the activities of entrepreneurs in a market-type economy. At the same time, its complexity is determined by the variety of essential aspects that it reflects, as well as the variety of guises in which it appears.

Profit characterizes the economic effect obtained as a result of the activities of any economic entity. Profit in an enterprise means that the income received exceeds all expenses associated with its activities. In other words, in quantitative terms, profit is a residual indicator, representing the difference between total income and total costs in the process of carrying out the activities of the enterprise.

Profit has a stimulating function. This is due to the fact that profit is at the same time not only a financial result, but also the main element of the financial resources of an enterprise. Therefore, the enterprise is interested in obtaining maximum profit, since this is the basis for expanding production activities, scientific, technical and social development of the enterprise, and material incentives for employees. The profit of an enterprise is a criterion for the effectiveness of a specific operating activity. The individual level of profit of an enterprise in comparison with the industry level characterizes the degree of ability (training, experience, initiative) of managers to successfully carry out business activities in a market economy, and even more so in a financial crisis.

Profit is one of the most important sources for the formation of budgets at different levels, which allows the state to fulfill its functions. The mechanism for redistributing enterprise profits through the tax system makes it possible to “fill” the revenue side of state budgets at all levels.

Profit is the most important source of satisfying the social needs of society. The social role of profit is manifested, first of all, in the fact that funds transferred to budgets of different levels in the process of its taxation serve as a source for the implementation of various national and local programs. In addition, this role is manifested in satisfying, at the expense of the enterprise’s profits, part of the social needs of its personnel.

Profit is the main protective mechanism that protects an enterprise from the threat of bankruptcy. An enterprise emerges much more successfully from a crisis with a high potential for generating profit. By capitalizing the profits received, solvency can be quickly restored, financial stability can be increased, and appropriate reserve financial funds can be formed.

As a financial result, profit appears in the following main forms: gross, taxable and net profit.

Balance sheet (gross) profit represents the total, total profit of an enterprise received over a certain period from all types of production and non-production activities of the enterprise recorded in its balance sheet. This includes: profit from the sale of products (works, services); income from the sale of fixed assets and other material assets of the enterprise; income from non-operating operations, reduced by the amount of expenses for these operations.

As a rule, the main element of balance sheet profit is profit from the sale of products, performance of work or provision of services. Profit from product sales depends on internal and external factors:

internal factors include: acceleration of scientific and technological progress, level of management, competence of management and managers, competitiveness of products, level of organization of production and labor, etc.

external factors that do not depend on the activities of the enterprise include: market conditions, price levels for consumed material and technical resources, useful life of assets, taxation system, etc.

Taxable profit is profit that is determined by reducing the enterprise's adjusted gross income by the amount of the enterprise's gross expenses and the amount of depreciation deductions.

Net profit is the profit remaining at the disposal of the enterprise after paying income tax.

In the system of internal sources of formation of financial resources, profit plays a dominant role. The higher the level of profit generation of an enterprise in the process of its economic activities, the less its need to attract financial resources from external sources and the higher the level of its self-financing of its development, ensuring the implementation of the strategic goals of this development, and increasing the competitive position of the enterprise in the market.

Each enterprise must provide for planned measures to increase profits. In general terms, these activities can be of the following nature:

increase in production volume;

improving product quality;

selling or leasing excess equipment and other property;

reducing production costs through more rational use of material resources, production capacity and space, labor and working time;

diversification of production;

expansion of the sales market, etc.

From this list of activities it follows that they are closely related to other activities at the enterprise aimed at reducing production costs, improving product quality and the use of production factors.

The essence of profit is most fully expressed in its functions.

The main three profit functions are presented in Figure 1.

Figure 1 - Profit functions

The profit function, which characterizes the economic effect of an enterprise’s activities, is the result of the activities of an economic entity, which depends on the level of cost, quality and quantity of products, labor productivity, the degree of use of production assets, management organization, logistics and other income, and most importantly - on how well these products satisfy the needs of the consumer, that is, whether they are in demand. The amount of profit is formed under the influence of many factors and reflects almost all aspects of the activity of an economic entity. It is necessary, however, to emphasize the inconsistency of profit as a general indicator of activity. Both domestic and foreign practice shows that profit growth can be not only a consequence of economic activity. Profit growth may be achieved, for example, due to the monopoly position of the manufacturer.

The stimulating function of profit is manifested not only in the direction of part of it for economic stimulation, but is associated with the entire process of formation, distribution and use of profit. At the same time, profit serves as a “knot” for interconnecting the interests of society, the organization and individual workers. Interest in profit growth means, therefore, interest in the integrated use of all areas and methods of improving the results of economic activity, reducing production costs, saving living and embodied labor, and more fully mobilizing internal reserves. In addition, it is of interest not only in the production of products with the lowest possible individual costs, but in those products that satisfy society’s needs for them and are in demand. That is, the more efficient the economic activity, the greater the profit and, therefore, the more funds can be used to finance expanded reproduction, social development and material incentives for participants in economic activity.

The reproductive function of profit acts as one of the main sources of resources for expanded reproduction. Disclosure of the economic nature of profit, objective general economic patterns and prerequisites for its formation and existence is necessary, but not sufficient to understand the mechanism of formation of corporate profit in modern conditions.

1.2 Enterprise profit management process

The profit generation mechanism is one of the components of the economic mechanism operating in society at a certain historical stage of its development. The economic mechanism determines the conditions for the functioning of economic entities in society and, thus, the conditions and general procedure for the formation of the financial results of their activities. The scheme for generating the enterprise's profit is presented in Figure 2.

Figure 2 - Scheme of enterprise profit generation

Thus, the concept of profit as a financial result of activity expresses a certain form of implementation of economic relations regarding the formation, distribution and use in monetary form of part of the value of the surplus product, formed at a certain stage of development of society, in a certain economic system, and realized through the economic mechanism created in it .

This approach allows us to distinguish between the concept of profit as an economic category and as a financial result of the activity of an economic entity.

From the point of view of management and, first of all, the functions of analyzing financial and economic activities, such a distinction between concepts allows us to clearly understand not only the objective basis for the flow of profit generation processes, but also the specific form of their organization. It becomes possible not only to determine the factors that influence the process of forming financial results, but also the boundaries of their controllability, allowing us to distinguish among them those that are dependent and independent of the business entity, production and non-production, etc.

From the understanding of financial results as a dynamic phenomenon depending on the economic mechanism, it follows the practical need to take into account changes in the methods of determining profit to ensure comparability of financial results in different periods of time.

The distribution and use of profits is an important process that meets both the development needs of the enterprise and the generation of state budget revenues.

The profit distribution mechanism should be structured in such a way as to contribute in every possible way to increasing production efficiency and stimulating the development of new forms of management.

One of the most important problems of profit distribution is ensuring the optimal ratio of the share of profit accumulated in budget revenues and remaining at the disposal of the business entity. The enterprise has the right to use the profit received at its own discretion, except for that part of it that is subject to mandatory taxation and other areas in accordance with current legislation. Consequently, there is an objective need for an optimal profit distribution system, first of all, at the stage preceding the formation of net profit, i.e. profits remaining at the disposal of the enterprise.

An economically sound profit distribution system must first of all guarantee the fulfillment of financial obligations to the state and provide the maximum financial resources for the needs of the enterprise. The general scheme of profit distribution at the enterprise is presented in Figure 3.

Figure 3 - Distribution of net profit

The profit remaining at the disposal of the enterprise is used by it independently; the state does not have the right to interfere in the process of using net profit.

Market business conditions determine the priority areas for using profits. The development of competition calls for the need to expand production, improve it, and satisfy the material and social needs of work collectives. In accordance with this, net profit is directed to:

to finance R&D;

modernization of production;

improving product quality;

technical re-equipment and reconstruction of production.

Along with financing production development, the profit remaining at the disposal of the enterprise is directed to satisfy consumer and social needs. So, from the profits the following are paid:

one-time benefits;

rewards;

dividends on shares and contributions of members of labor collectives, etc.

The profit remaining at the disposal of the enterprise not only serves as the basis for financing production and social development, but is also a source for paying various fines and sanctions paid by the enterprise in case of violation of current legislation.

As the enterprise develops and its profitability increases, part of the net profit can be used to expand sponsorship activities and charitable needs.

So, the growth of net profit, which creates conditions for the economic development of the enterprise, is the most important factor in strengthening entrepreneurial activity.

The development of an effective profit management mechanism at enterprises, including analysis, planning and control, will allow the enterprise to fully realize the goals and objectives facing the enterprise, and will also contribute to the development and adoption of effective management decisions.

Let's consider the process of enterprise profit management. The high role of profit in the development of an enterprise and ensuring the interests of its owners determine the need for effective and continuous management of it in every enterprise.

Profit management is the process of developing and making management decisions on all the main aspects of its formation, distribution and use in the enterprise.

Ensuring effective profit management of an enterprise determines a number of requirements for this process, the main of which are:

integration with the overall enterprise management system;

the complex nature of the formation of management decisions;

high control dynamism;

multivariate approach to the development of individual management decisions;

focus on the strategic goals of enterprise development.

The main goal of profit management is to maximize the welfare of the owners of the enterprise in the current and future periods. This main goal is intended to simultaneously ensure the harmonization of the interests of owners with the interests of the state and the personnel of the enterprise.

Based on the main goal, the profit management system is designed to solve the following main tasks:

ensuring maximization of the amount of generated profit corresponding to the resource potential of the enterprise and market conditions.

This task is achieved by optimizing the composition of enterprise resources and ensuring their efficient use. The main natural limiters on the amount of profit are the maximum possible level of use of resource potential and the current situation in the commodity and financial markets.

Ensuring optimal proportionality between the level of generated profit and the acceptable level of risk.

There is a directly proportional relationship between these two indicators. Taking into account the attitude of managers to business risks, their acceptable level is formed, which determines aggressive, moderate or conservative policies for carrying out certain types of activities or conducting individual business transactions. Based on a given level of risk, the management process must maximize the corresponding level of profit.

In the process of generating an enterprise’s profit, reserves for its growth must first be realized through operating activities and real investment, which provide the basis for the long-term development of the enterprise. Operations should focus on driving profit growth by expanding the scope of work.

If the enterprise operates successfully, this level should not be lower than the average rate of return on the capital market, and, if necessary, compensate for the increased business risk associated with the specifics of the enterprise’s activities, as well as inflationary losses.

ensuring the formation of a sufficient amount of financial resources from profits in accordance with the development objectives of the enterprise in the coming period.

Since profit is the main internal source of the formation of an enterprise’s financial resources, its size determines the potential possibility of creating production development funds, reserve and other special funds that ensure the future development of the enterprise. At the same time, in self-financing, the development of the enterprise should be given a leading role.

This task is designed to ensure maximization of the welfare of owners in the long-term period. The rate of increase in market value is largely determined by the level of capitalization of profits received by the enterprise in the reporting period. Each enterprise, based on the conditions and objectives of economic activity, itself determines a system of criteria for optimizing the distribution of profit into the capitalized and consumed part of it.

The staff profit participation program, designed to harmonize the interests of the owners of the enterprise and its employees, should, on the one hand, effectively stimulate the labor contribution of these workers to the formation of profit, and on the other hand, ensure a fairly acceptable level of their social protection.

All considered profit management tasks are closely interrelated, therefore, in the process of profit management, individual tasks must be optimized among themselves.

Like every management system, profit management realizes its main goal and main objectives through the implementation of certain functions.

Construction of a profit management system requires the formation of a systematized list of objects of this management. Such systematization of management objects should, on the one hand, reflect the functional orientation of this management, and on the other, its various levels. Consider the functions of profit management for enterprises, as well as their types in the figure. 4.

Figure 4 - Profit management functions

profit profitability accounts receivable

Each of these macro-objects of profit management is subdivided into objects of a lower order, forming a certain hierarchical system.

The process of enterprise profit management is based on a certain mechanism. The structure of the profit management mechanism includes the following elements:

State and regulatory regulation of issues of formation and distribution of enterprise profits.

The legislative and regulatory framework of the state's economic policy regulates the formation and distribution of enterprise profits in various forms: tax regulation; regulation of the depreciation mechanism for fixed assets and intangible assets; regulation of the amount of profit deductions to the reserve fund; regulation of minimum wages.

Market mechanism for regulating the formation and use of enterprise profits.

Supply and demand in the commodity and financial markets determine the price level for products (services), the cost of attracting loans, and the average rate of return on capital. As market relations deepen, the role of the market mechanism for regulating, generating and using profits will increase.

An internal mechanism for regulating certain aspects of the formation, distribution and use of profits.

This regulation is formed within the enterprise, regulating management decisions by the charter, target profit management policy or internal regulations on the formation, distribution and use of profit.

A system of specific methods and techniques for implementing profit management.

In the process of analysis, planning and control of the formation and use of profit, an extensive system of methods is used. The main ones include: the method of technical and economic calculations, balance sheet, economic and statistical comparisons, etc.

An effective profit management mechanism, including analysis, planning and control of the formation and use of profit, makes it possible to fully realize the goals and objectives of the enterprise and contributes to the effective implementation of the functions of this management.

An important part of the enterprise’s profit management mechanism is analysis. Profit analysis is the process of studying the conditions and results of its formation and use in order to identify reserves for further improving the efficiency of profit management at the enterprise.

In the practice of profit management, the following main systems for conducting analysis in an enterprise are distinguished.

Horizontal (trend) profit analysis is based on studying the dynamics of its individual indicators over time. In the process of using this analysis system, the growth rates (increase) of individual types of profit are calculated, and general trends in its changes are determined. All types of this profit analysis are complemented by a study of the influence of individual factors on changes in the corresponding indicators. The results of such a study make it possible to construct appropriate factor models, which are then used in the process of planning individual profit indicators.

Vertical analysis of profit is based on the structural decomposition of aggregate indicators of its formation, distribution and use. In the process of applying this analysis system, the specific weights of individual structural components of the aggregated profit indicator are calculated.

Comparative profit analysis is based on comparing the values of individual groups of indicators with each other. In the process of using this analysis system, the sizes of absolute and relative deviations of the compared indicators are calculated.

Analysis of the level of risks is inseparable from the analysis of the level of profit for operations in all areas of the enterprise's activity - production, investment and financial. This is due to the need to determine the measure of risk when determining the measure of profit for its individual operations.

Ratio analysis is based on calculating the ratio of various absolute indicators to each other. In the process of using this analysis system, various relative indicators are determined that characterize individual aspects of the formation, distribution and use of enterprise profits.

Integral analysis of profit allows us to obtain the most generalized description of the conditions for its formation.

The basis of the enterprise’s profit management mechanism is the systems and methods of its planning. Profit planning is the process of developing a system of measures to ensure its formation in the required volume and effective use in accordance with the objectives of the development of the enterprise in the coming period.

Profit planning at an enterprise is based on the use of its three main systems, which are shown in Table 1.

Table 1 - Enterprise profit planning systems and forms of implementation of its results

Profit planning systems	Forms of implementation of profit planning
1. Forecasting the formation and distribution of profit	Development of a policy for the formation and distribution of enterprise profits
2. Current planning of the formation, distribution and use of profits	Development of current financial plans for all main aspects of the formation, distribution and use of enterprise profits
3. Operational planning of the formation and use of profit	Development and communication of budgets on all major issues of the formation and use of enterprise profits

The system for forecasting the formation and distribution of profit involves the development of a policy for managing the profit of the enterprise for a number of coming years. The policy includes defining a system of long-term goals for the formation and distribution of profits in accordance with the development objectives of the enterprise and choosing the most effective ways to achieve them. The development of a profit management policy allows you to make effective management decisions on all main aspects of its formation, distribution and use in the process of current planning.

The system of current planning for the formation, distribution and use of profit is based on the profit management policy and consists of the development of specific types of plans. The initial prerequisites for the development of such ongoing plans are:

target indicators developed in the process of forming the profit management policy;

planned volumes of production, investment and financial activities of the enterprise;

a system of norms and standards for the costs of certain types of resources developed at the enterprise;

the current system of tax payment rates;

results of profit analysis for the previous period.

The system of operational planning for the formation and use of profits consists of developing a budget system. Budget is an operational financial plan for a short-term period, reflecting expenses and receipts of funds in the process of carrying out specific types of economic activities. It details the indicators of current plans and is the main planning document communicated to responsibility centers of all types.

Budgets used in the process of operational planning, formation and use of profits are classified according to a number of criteria.

The use of profit planning systems and methods makes it possible to increase the efficiency of profit management in an enterprise.

As part of the profit management mechanisms of an enterprise, an important role is given to systems and methods of its control. Profit control is the process of checking and ensuring the implementation of all management decisions in the field of its formation, distribution and use in the enterprise.

The creation of control systems is an integral part of building the entire enterprise management system in order to ensure its efficiency.

Currently, profit control of enterprises is carried out by the following control systems:

internal control;

controlling.

Internal control is a set of organizational structure, methods and procedures adopted by the management of an economic entity as a means for the orderly and efficient conduct of business activities.

Profit controlling is an internal control system that ensures the concentration of control actions on the highest priority areas of the formation and use of the enterprise’s profit, timely identification of actual results from those envisaged and the adoption of operational management decisions to fulfill established tasks.

In any of these enterprise profit control systems, certain requirements are taken into account, the main of which are:

The focus of the control system on the implementation of the profit management policy developed at the enterprise;

Ensuring multifunctionality of profit control;

Profit control focus on quantitative standards;

Compliance of control methods with the specifics of profit analysis and planning methods;

Timeliness of control operations;

Flexibility of control design;

Simplicity of control construction;

Economical control.

Taking into account the listed requirements, profit control at the enterprise is built according to the following main stages:

Definition of the object of control.

The object of profit control is management decisions on the main aspects of its formation, distribution and use in the enterprise.

Determination of types and scope of control.

In accordance with the construction of the control system, it is divided into strategic, current and operational. Each type must have a specific scope and frequency of implementation of its functions. Characteristics of individual types of profit control are presented in Table 2.

Table 2 - Characteristics of individual types of profit control

Formation of a system of priorities for controlled indicators.

The entire system of indicators included in the scope of each type of profit control is ranked by importance. The most important ones are selected into the system of priorities of the first level, then a system of priorities of the second level is formed, the indicators of which are in factorial connection with the indicators of priorities of the first level, then a system of priorities of subsequent levels is formed. This approach to the formation of a system of controlled indicators facilitates the approach to their decomposition with the subsequent explanation of the reasons for the deviation of actual values from those provided for by the corresponding tasks.

Development of a system of quantitative control standards.

After determining and ranking the list of controlled indicators, there is a need to establish quantitative standards for each of them. The standards are the target indicators of the profit management policy, indicators of current plans and budgets, a system of state or enterprise-developed norms and regulations.

Construction of a system for monitoring indicators included in profit control.

The monitoring system is a mechanism developed at the enterprise for constant monitoring of controlled indicators of its formation and use, determining the size of deviations of actual results from those envisaged and identifying the causes of these deviations.

Formation of a system of action algorithms to eliminate deviations.

This stage of profit control at an enterprise is the final one and consists of decision-making by enterprise managers in three algorithms:

“Do nothing” - when the size of negative deviations is significantly lower than the stipulated “critical” criterion.

“Eliminate deviation” - provides a procedure for searching and implementing reserves to ensure the fulfillment of target, planned or regulatory indicators.

“Changing the system of planned or standard indicators is undertaken in cases where the possibilities of normalizing certain aspects of profit generation are limited or completely absent. In this case, proposals are made to adjust the system of target standards for the profit management policy, indicators of current financial plans or individual budgets.

Despite the fact that profit is the most important economic indicator of an enterprise’s performance, it does not characterize the efficiency of its operation. To determine the efficiency of an enterprise, it is necessary to compare the results (in this case, profit) with the costs or resources that provided these results. Various profitability indicators serve as a criterion for the efficiency of an enterprise.

1.3 Enterprise profitability

Profitability is a relative indicator of production efficiency, characterizing the level of return on costs and the degree of use of resources. The construction of profitability ratios is based on the ratio of profit (most often, net profit is included in the calculation of profitability indicators) either to the funds spent, or to sales proceeds, or to the assets of the enterprise. Thus, profitability ratios show the degree of efficiency of the company.

The growth of the noted indicators in dynamics is a positive trend and characterizes an increase in the efficiency of the enterprise.

The main ways to increase profitability in an enterprise are:

reducing costs for production and sales of products;

increasing production volumes;

rising prices for products as a result of improving their quality;

improving the use of production assets;

improving the capital structure and sources of its formation;

increasing the level of organization of production and management, etc.

The main factors that have a direct impact on increasing the level of profitability at the enterprise include: an increase in the volume of production, a decrease in its cost, a reduction in the turnover time of fixed production assets and working capital, an increase in the amount of profit, better use of funds; pricing system for equipment, buildings and structures and other carriers of fixed production assets; establishment and compliance with standards for inventories of material resources, work in progress and finished products. To achieve a high level of profitability, it is necessary to systematically and systematically introduce advanced achievements of science and technology, effectively use labor resources and production assets.

Methods for determining profitability clearly show that the level of profitability and its changes are directly related to prices for industrial products. Consequently, an objective pricing system is an important prerequisite for determining a reasonable level of profitability, which at the same time can influence changes in the price level of products. Thus, sound methods for establishing and planning profitability are closely related to the pricing system. The amount of profit, and, consequently, the level of profitability, primarily depends on changes in product prices and its cost

The concept of profitability of production compares the savings created in the process of manufacturing products with the production assets initially allocated to a given enterprise. Profitability of production serves as a measure of the efficiency of using the funds at the disposal of the enterprise.

The economic meaning of production profitability is not limited to reducing the costs of living and embodied labor for the production of a unit of output. The mass of funds involved in the production process differs significantly from their quantity, which is included in the amount of costs associated with the manufacture of products. The production process involves a huge number of fixed assets, materialized in buildings, structures, equipment and inventory. Production costs include their depreciation, i.e. the share of their value transferred in a given period of time to the cost of manufactured products. The cost of working capital is included in production costs only in the amount spent in the manufacture of products.

Various means are used to increase production profitability. One of the main sources of growth in production profitability is an increase in the amount of profit received by the enterprise. This growth is achieved as a result of reducing production costs, changing the structure of manufactured products and such an increase in the scale of production when, while maintaining the amount of profit received from the sale of a unit of each type of product, the total amount of profit received increases.

The main factor in profit growth is the reduction in production costs. However, the amount of balance sheet profit is influenced by a number of other factors: changes in product prices, the amount of the balance of unsold products, sales volume, production structure, etc. The first factor is taken into account only in cases where there are sufficiently compelling reasons to believe that a change will occur in the coming period prices (their increase due to improved product quality or decrease due to the aging of certain types of products, saturation of the consumer market with certain products, or due to the transition to new equipment and production technology). Increasing the profitability of production means an increase in the return on each ruble of advanced funds and, thereby, their more efficient use.

Profitability indicators are relative characteristics of the financial results and efficiency of an enterprise. They measure the profitability of an enterprise from various positions and are grouped in accordance with the interests of participants in the economic process and market exchange.

Profitability indicators are important characteristics of the factor environment for generating profit (and income) of enterprises. For this reason, they are mandatory elements of comparative analysis and assessment of the financial condition of the enterprise. When analyzing production, profitability indicators are used as a tool for investment policy and pricing.

The variety of profitability indicators determines the alternativeness of searching for ways to increase it. Each of the initial indicators is decomposed into a factor system with varying degrees of detail, which sets the boundaries for identifying and assessing production reserves.

When analyzing ways to increase profitability, it is important to separate the influence of external and internal factors. Indicators such as the price of a product and a resource, the volume of consumed resources and the volume of production, profit from sales and profitability (profitability) of sales are in a close functional connection with each other.

The profitability of most industrial enterprises in the country (both in terms of funds and costs) is falling noticeably. Moreover, the return on funds falls much faster than this indicator calculated in relation to the cost. This situation is explained by the fact that the cost of fixed assets, which represent the determining part in the denominator of the formula for the level of profitability of assets, is growing at a higher rate than the cost of production. The lower growth rate of cost compared to the cost of fixed assets is also determined by the fact that the increase in cost is to a certain extent compensated by an increase in labor productivity.

An increase in profitability objectively indicates an increase in the efficiency of the enterprise, an increase not only in the amount of profit received, but also in the relative increase in income for every ruble of costs.

To increase profitability, two main directions are possible: increasing profits and reducing production costs. In other words, achieving positive results is possible by reducing costs or by increasing product prices. The main source of profitability growth should be considered a reduction in production costs and product costs. Reducing production costs can be achieved mainly by increasing the efficiency of fixed assets, saving material resources, and increasing labor productivity.

The growth of any profitability indicator is due to positive economic phenomena and processes. This is first of all:

Improving the production management system in a market economy based on overcoming the crisis in the financial, credit and monetary systems;

Increasing the efficiency of use of resources by enterprises based on stabilization of mutual settlements and the system of settlement and payment relations;

Indexation of working capital and clear identification of the sources of their formation.

An important factor in increasing profitability is the work of enterprises to save resources, which leads to lower costs and, consequently, increased profits. The fact is that developing production by saving resources at this stage is much cheaper than developing new technologies and involving new resources in production.

Reducing costs should be the main condition for increasing profits and profitability of production.

2. ANALYSIS OF PROFIT AND PROFITABILITY OF MAGNEZIT MONTAZH SERVICE LLC

2.1 Brief description of the enterprise and analysis of financial condition

Magnezit Montazh Service LLC was founded on February 15, 2006. Direction of activity - production of fireproof works, installation and dismantling works. Currently, the company employs 437 highly qualified workers. Of these, 146 are refractory workers, 99 are repairmen, 80 are electric and gas welders, 25 are drivers, 87 are administrative staff.

Magnezit Montazh Service LLC has a powerful production, technological, unique school of industry specialists and strong friendly relationships with the majority of clients based on a successful and long history of cooperation.

The Magnezit Montazh Service LLC enterprise is a subsidiary of the Magnezit Group LLC. Magnezit Montazh Service LLC has two branches located:

In the city of Novokuznetsk;

In the city of Chelyabinsk.

The Magnezit Group is an integrated company that provides a full cycle of production and sales of refractory products for all types of thermal units, as well as providing engineering and operational services.

As part of the Magnezit Group:

2 largest deposits of the mineral magnesite on the territory of the Russian Federation:

Satkinskoe magnesium ore deposit in the Chelyabinsk region;

"Goluboye" deposit in the Krasnoyarsk Territory;

8 production plants:

JSC "Combine "Magnezit" (Russia);

LLC "Kyshtym Refractory Plant" (Russia);

Magnezit-Torkrete-Mass LLC (Russia);

Siberian Magnezit LLC (Russia);

- “Feuerfest Siegburg GmbH” (Germany);

- “Slovmag” Slovakia;

- Yingkou Dalmond Refractories Co., Ltd. (China);

- Wuxi Nanfang Dalmond Refractories Co., Ltd. (China).

2 sales structures supplying products to the domestic and foreign markets:

Magnezit Group LLC

- Dalmond Refractory Materials

service center for servicing thermal units:

Magnezit Montazh Service LLC

a wide network of sales offices in every region where consumer enterprises are located:

Central region: Moscow;

Ural region: Satka (Chelyabinsk region); Yekaterinburg city; Chelyabinsk; Magnitogorsk; Orsk;

North-Western region: St. Petersburg;

Southern region: Taganrog;

Siberian region: Novokuznetsk.

Ukraine:

Dnepropetrovsk;

Krivoy Rog;

Donetsk.

Belarus:

Kazakhstan:

Pavlodar;

Alma-Ata;

Uzbekistan:

Tashkent;

Bekabad;

Slovakia:

Kosice;

Germany:

Dusseldorf;

United Arab Emirates:

Today Magnezit Montazh Service LLC offers a full range of works:

development of lining schemes;

leveling work;

fireproof work of any complexity (masonry, concrete work, shotcrete);

installation and dismantling work.

The work is carried out both from customer-supplied materials and from materials of the Magnezit Group holding and from materials purchased from other enterprises.

The enterprise is forced to operate in difficult market conditions, which impede the rapid growth of the volume of services provided and limit the profitability of the business.

The organizational structure of Magnezit Montazh Service LLC is presented in the appendix.

Let's consider the main performance indicators of the enterprise presented in Table 3.

Table 3 - Main performance indicators of Magnezit Montazh Service LLC for 2010 - 2011.

The name of indicators	Deviation	Rate of change, %

Revenue from the sale of goods, thousand rubles.
Cost of goods sold, thousand rubles.
Cost per 1 ruble of revenue, rub.
Average annual cost of fixed production assets, thousand rubles.
Capital productivity, rub.
Capital intensity, rub.
Net profit, thousand rubles.

In general, revenue from the sale of goods at the enterprise in 2011 compared to 2010 increased by 59.7%. The cost of goods sold increased by RUB 102,329 thousand.

The capital productivity of fixed production assets increased by 6.9 rubles. or by 71.1%, and capital intensity decreased by 4 kopecks. This indicates that the company uses fixed assets effectively.

The company suffered a loss in the reporting year, which is a negative characteristic of the company.

Let us analyze the property status of Magnezit Montazh Service LLC for 2010-2011, presented in Table 4.

Table 4 - Analysis of qualitative changes in the property status of Magnezit Montazh Service LLC for 2010 - 2011.

The enterprise's property increased by 20,924 thousand rubles, largely due to an increase in current assets by 18,205 thousand rubles. (87%). Which increased, in turn, due to an increase in inventories by 15,007 thousand rubles. (71.7%).

Let's consider the structure of the balance sheet of Magnezit Montazh Service LLC, presented in Table 5.

Table 5 - Balance sheet structure of Magnezit Montazh Service LLC for 2010 - 2011.

		Change

	Amount, thousand rubles		Amount, thousand rubles	Amount, thousand rubles

I. Non-current assets:
Fixed assets
Deferred tax assets
II. Current assets:

Accounts receivable
Short-term financial investments
Cash



III. Capital and reserves
IV. long term duties
V. Current liabilities

From the data in Table 6 it follows that in recent times the balance sheet currency has increased by 20,924 thousand rubles. Including the value of non-current assets increased by 2,719 thousand rubles, but in relation to the balance sheet currency decreased by 5.1%. And current assets increased by 18,205 thousand rubles. and 5.1% in relation to the balance sheet currency.

Archival extract

OGRN	1067417002124
TIN	7417013654
OKPO	78844727
OKATO	75448000000
Registration date	February 15, 2006
Registrar	Interdistrict Inspectorate of the Federal Tax Service No. 8 for the CHELYABINSK region
Property type	Private property
Organizational and legal form	Limited Liability Companies
Revenues for 2018	RUB 1,363,489,000
Expenses for 2018	RUB 1,340,012,000
Authorized capital	50,000 rub.
CEO	Golovin Maxim Alexandrovich

Mini-information about LLC "MAGNEZIT MONTAGE SERVICE"

LLC "MAGNEZIT MONTAGE SERVICE", Satka, registration date - February 15, 2006, registrar - Interdistrict Inspectorate of the Federal Tax Service No. 8 for the CHELYABINSK region. Full official name - LIMITED LIABILITY COMPANY "MAGNEZIT MONTAZH SERVICE". The organizations were assigned OGRN 1067417002124 and TIN 7417013654. Legal address: 456910, CHELYABINSK region, SATKA, st. SOLNECHNAYA, 32. The main activity is: "Providing services for installation, repair and maintenance of stoves and furnace fireboxes." The company is also registered in such categories as: “Purchase and sale of own non-residential buildings and premises”, “Rental of passenger cars”, “Production of machinery and equipment for metallurgy”. General Director - Golovin Maxim Aleksandrovich. Organizational and legal form (OPF) of MAGNEZIT MONTAGE SERVICE LLC is a limited liability company. Type of property - private property.

Taxes and fees for 2017

Paid organization LLC "MAGNEZIT MONTAGE SERVICE"(TIN 7417013654) taxes and fees for 2017, according to the Federal Tax Service:

Transport tax	RUR 271,509
NON-TAX INCOME administered by tax authorities	0 rub.
Income tax	0 rub.
Organizational property tax	RUR 67,210
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity	RUB 2,258,733
Insurance premiums for compulsory health insurance of the working population, credited to the budget of the Federal Compulsory Health Insurance Fund	RUR 21,141,456
Debt and recalculations for CANCELED TAXES and fees and other obligatory payments (except for Unified Social Tax, insurance contributions)	0 rub.
Insurance and other contributions for compulsory pension insurance credited to the Pension Fund of the Russian Federation	RUR 111,899,168
Value added tax	122,994,100 rub.

Contacts

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"MAGSTROYMASH", LLC, MAGNITOGORSK
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An important advantage of magnesite slabs is the lightness, simplicity and speed of their installation. Pre-processing of the material is carried out using standard tools, as for working with drywall.

General scheme

Wall finishing and installation of partitions

1. Longitudinal upper profile;
2. Longitudinal floor profile;
3. Horizontal profile
4. Vertical profile
5. Self-tapping screw
6. Anchor
7. Magnesite plate
8. Concrete base (for moisture resistance)

Frame installation technology

Draw the guides.
Use a dowel or anchor to secure the upper and lower longitudinal profiles under the ceiling and on the floor
Install vertical profiles (at a distance of 610 mm from each other), and install horizontal profiles.

Slab installation technology

Cut the slab to the required size, which is 10 mm less than the height of the wall.
The plates are fixed to the profiles with self-tapping screws (at a distance of 150-200 mm from each other). The head of each screw should be recessed by 0.5 mm. The distance from the edge to the screw is 15-20 mm.
The slabs should be fastened starting from the center, then fastened along the perimeter. You cannot secure a slab in multiple places without deforming it.
Please leave a 4mm gap between the boards.
Before fixing the slab, place the fire-resistant material in the profile frame to increase sound absorption and fire-resistant effect.
Drill a hole in the surface of the slab to accommodate the screw. The screw should be recessed into the slab by 1 mm. You can screw the screws directly into the slab.
When installing external partitions, first install the profiles according to the drawing. The rough surface faces outward when you attach the slab to the profiles. Finally, smooth the surface of 2 cm of plaster (cement ratio 1:2).
Fill the space between the two slabs evenly with putty, then apply a strip of fiberglass tape and press it evenly.
Glue a layer of blotting paper onto the dried putty.
Cover the paper or fiberglass strip with plaster using a 150mm wide scraper.
After the top plaster has dried, cover everything with a thin layer. The thickness of the plaster is on average less than 2 mm.
Once the plaster is completely dry, attach #2 sandpaper to the sander and smooth the surface of the wall.

Installation of suspended ceilings

1.Arrow
2.Profile holder
3.Profile holder
4.Profile C connector
5.U profile connector
6. Support profile
7.Auxiliary profile
8.Horizontal profile

Installation technology

Draw guide lines to determine the location of fixation, the distance between the supporting profiles is 1200 mm.
Use a hook to connect the boom and the supporting profile. Keep the support profile horizontal.
Use the holder to vertically fix the auxiliary profile to the carrier. The distance between auxiliary profiles is 612 mm.
If necessary, position the horizontal profiles at a distance of 1224 mm from each other.
Attach the slab to the auxiliary profiles with self-tapping screws and check the reliability and tightness of the connection.

PROCESSING OF MAGNESITE PLATE

The big advantage of magnesite boards is the convenience and ease of processing, which does not require special tools and devices. These slabs can be cut in the same way as plasterboard.

To fasten the Magnesite plate, pre-drilling holes in the sheets is not required. Self-tapping screws designed for plasterboard are used.

For painting and gluing magnesite slabs, glues and paints are used that are used with any decorative materials. Paints are applied in one or several layers, depending on the type of paint and the wishes of the customer, on a dry, primed sheet surface.

Magnesite boards can be laminated with PVC, paper, wood and other finishing materials. After priming the sheets and filling the resulting seams, the working surface is directly covered with wallpaper, using glue and technology from wallpaper manufacturers.
The surface of magnesite slabs can be easily plastered and covered with ceramic tiles.

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Transcript

1 Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education "South Ural State University" (National Research University) Branch of the Federal State Budgetary Educational Institution of Higher Professional Education "SUSU" (NRU) in Satka Department of Humanities and Socio-Economic Sciences WORK VERIFIED Reviewer , Director of MMS LLC ADMISSION TO DEFENSE Head of the Department, Ph.D., Associate Professor E.Ek Panf ilov U6. OS 2016 yy [. S. Ovchinnikova 2016 Development of a development program for the enterprise Magnezit Montazh Service LLC EXPLANATORY NOTE FOR THE GRADUATE QUALIFICATION THESIS branch of SUSU PZ VKR Work manager, lopent^ _ K.E.N., S.I. Borodin 2016 The author of the work is a student of the StMD-466 group X b. O G. L From 6 E.V. Byska 2016 Norm inspector, senior teacher U "E. M. Snegireva ifo) 2016 Satka 2016

2 Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education "South Ural State University" (national research university) Branch of the Federal State Budgetary Educational Institution of Higher Professional Education "SUSU" (NRU) in Satka Department of Humanities and Socio-Economic Sciences Direction "Management" » APPROVED by: Head of the department, Ph.D., M. S. Ovchinnikova 2016 ASSIGNMENT for the final qualifying work of student Ekaterina Valerievna Bysk Group StMD Topic of the final qualifying work - Development of a development program for the enterprise Magnezit Montazh Service LLC, topic the work was approved by order for the branch dated g. Deadline for the student to submit the completed work g. 3 Initial data for the work Balance sheet, financial results statement, cash flow statement, charter of the limited liability company "Magnezit Montage Service" (new edition), order on accounting policy of the organization, Federal Law “On Limited Liability Companies”. 4 List of issues to be developed 4.1 Analysis of the activities of the enterprise Magnezit Montazh Service LLC 4.2 Development of a development program for the enterprise Magnezit Montazh Service LLC

3 4.3 Assessing the effectiveness of equipment replacement measures at the Magnezit Montazh Service LLC enterprise 5 Illustrative material (posters, albums, handouts, layouts, electronic media, etc.) C ^ p o 6(XV\V" *&(HL( Х\л.С_ МлИХчлСстсдХС (1л H. v Т^-СЧ O"CJc h JW* LGNYA QjOO S.U LSoVfcpu.^ueufo b 7_ Z o V.C4VO. s \a y) glya c i iv b v .v t ". KxitX^\ LOC JUliJAC o W 0 * - - T\o vo^cc»o-s cy>«laas» v \& Hr, "-< J <5 Л i b o V S to "p V\jO CkO-lfc «j-^u -V cs 7 A i " «V - ^ t w c, CjfeJ1 VyL»_j voyt-co* б О б ч i4 /(,-^ fc ^ o p к в - Л о ^ ^ а к х, C fiu J T O tio A i, ^, ш v^y v u j wy>g o o, e L ^ U. O ^ S o i p W O acc, ^ c ъ Н с Х ^ ^ v -U 7 C ob,3 ^ x C,(1 N.(u» 0-2VQ *>llj^ W V > (/4 v u.)v f^ y Q JX Q ^ ^ Ts. b.c Aic,n -0 -"tw 5 > w v^^"c C S C M b A & ja A "^ v^ ojjams ^ v, "e* cv 3 u ^ ^ S L ^ O<7 <70, ЛД-ЛЛЛ-С^* ve, u w l i c o u ^ ^ "«/ ^ i x > and h y o o d ^ * l<ХСЛ^> <^L.UA C Kc-oO^O-t^. ee&eetto jz» ч voci_a4 b Я PceCASC* et^ Caoo-O \^ел-0~ьцу4и_>.cct. 9 C^Cp «.tci»u ($ Vet SYCH ^ ^ ti<_%ц V, У? P "Л>HP<-Х Ч W- i A/OC, v^sa ЬМ^ЛгС^Сч t, Ц pa a1-5»".^v7o t * c c - a m VVJO^XtoC)<4p O -^ l^ V jc ^ v С^с.^ ч ^/"С Ь VOC V*4-* s~>- K K T i Q ACC^CXS\ &/OL U~U- 0-4U- Cc-C. ^-<л Y* Ю " О "-Л VC /L>^2A"C* ^ Total number of illustrations - " fc-ofc-vo<-*-?.atl7i<07 3&>6 Date of issue of the task. Supervisor ^ R The task was accepted for execution by Ph.D., Associate Professor S.I. Borodin A6?CA^ E.V. Byska

4 CALENDAR PLAN Names of the stages of the final qualifying work Deadlines for completing the stages of the work Introduction Note on the completion of the supervisor Chapter 1 Chapter Chapter Conclusion Vertical part Formatting of the work Direction for review Defense of the work L... - "Head of the department / Ph.D., Associate Professor M. S. Ovchinnikova/ Head of the Research and Development Works / Ph.D., Associate Professor S.I. Borodin/ Student L & S i) / E.V. Byska/

5 ABSTRACT Byska E.V. Development of a development program for the enterprise Magnezit Montazh Service LLC. - Satka: SUSU branch, GiSEN, 2016, 78 p., 5 ill., 37 tables, bibliogr. list - 26 hires, 3 appendix, 11 l. handout material f. A4. The paper discusses the development of an enterprise development program. The object of the study is the company Magnezit Montazh Service LLC, which provides comprehensive service for thermal units. In the practical part of the final qualifying work, based on the results of the analysis of the development of the enterprise development program of Magnezit Montazh Service LLC, measures were developed to increase the efficiency of its activities and strengthen its competitive position in the market, and the effectiveness of measures to replace equipment at the enterprise was assessed.

6 CONTENTS INTRODUCTION ANALYSIS OF THE ACTIVITIES OF THE ENTERPRISE LLC "MAGNEZIT MONTAZH SERVICE"...9 1L General characteristics of the enterprise Financial analysis SWOT analysis DEVELOPMENT OF A DEVELOPMENT PROGRAM FOR THE ENTERPRISE LLC "MAGNEZIT MONTAZH SERVICE" Selecting a development strategy for LLC "MMS" Search, selection of suppliers and vehicles with the required characteristics Analysis of cash flow Consideration of a loan for the purchase of vehicles ASSESSMENT OF THE EFFECTIVENESS OF EQUIPMENT REPLACEMENT EVENTS AT THE ENTERPRISE "MAGNEZIT MONTAGE SERVICE" LLC...54 CONCLUSION...68 BIBLIOGRAPHICAL LIST APPENDIX A...73 APPENDIX B...75 APPENDIX C ...76

7 INTRODUCTION Relevance of the topic. The importance of developing a program for the development and development of organizations is the key to effective functioning in the market and maintaining competitiveness. The acceleration of changes in the environment, the emergence of new demands and changes in consumer positions, the emergence of new business opportunities, the development of information networks, the changing role of small businesses, the changing role of human resources, and other reasons have led to an increase in the importance of developing organizational development. Most enterprises now have private owners, and the task of effectively managing these enterprises is coming to the fore. Moreover, some of these enterprises have already established operational management, but the owners understand that the enterprises can operate more efficiently, and this task is almost impossible to solve at the operational level. It will be difficult to do without a well-thought-out plan. Thus, from the above it follows that the chosen topic of the project “Development of a development program for the enterprise Magnezit Montazh Service LLC” is very relevant and practically significant for the highest management body, as well as for the general meeting of participants. The purpose of the work is to develop an enterprise development program using the example of Magnezit Montazh Service LLC. Objectives of the work: - study of the general characteristics of the enterprise; - conducting financial analysis; - conducting SWOT analysis; - determination of the development strategy of MMS LLC; - finding profitable suppliers and cars with the required characteristics; - study of cash flow analysis; - consideration of a loan for the purchase of vehicles; 7

8 - evaluate the economic efficiency of the event. The object of study is the activities of the limited liability company “Magnezit Montazh Service”, which was founded in 2006 to conduct comprehensive service maintenance of thermal units. The subject of the research is the commercial activity of Magnezit Montazh Service LLC. The goals and objectives set in the work determined the logic of the presentation of the material and the structure of the work, consisting of an introduction, three chapters, a conclusion, a bibliography and appendices. This arrangement of work allows us to most fully reflect the issues of the development program. In the process of performing the work, traditional methods of analysis are used. In particular: analysis of liquidity, profitability, indicators of business activity and financial stability, as well as SWOT analysis. The practical significance is that the development program developed in the work will allow the company to increase the efficiency of its activities and strengthen its competitive position in the market. The results of the project are recommended to be used when improving the Magnezit Montazh Service LLC enterprise. 8

9 1 ANALYSIS OF THE ACTIVITIES OF THE ENTERPRISE LLC "MANEZIT MONTAZH SERVICE" 1.1 General characteristics of the enterprise General provisions: the enterprise in question has the following full name Limited Liability Company "Magnezit Montazh Service", the abbreviated name of the Company LLC "MMS", created in accordance with the Civil Code of the Russian Federation , Federal Law “On Limited Liability Companies”, other regulations governing the creation and operation of an enterprise on the territory of the Russian Federation. Location of the organization and index: Russian Federation, Chelyabinsk region, Satka city, Solnechnaya street, house 32. The organization has several separate structural divisions in the cities of Novokuznetsk in the Kemerovo region and in Chelyabinsk. MMS LLC considers its goal to create new value for the work performed, maintain high profitability and stability of its business, provide shareholders with a high return on invested capital by increasing the value of the organization’s assets and paying cash dividends, their main goal is to carry out independent economic, including foreign economic , activities and profit making. To achieve these goals, MMS LLC will use all available opportunities, including further efforts to reduce costs, increase efficiency and improve the quality of work provided, as well as the use of new advanced technologies. By concluding an agreement with the Magnezit Montazh Service company for the transfer of a thermal unit for comprehensive service maintenance, the customer receives the following benefits: transfers to an external contractor the function of managing a non-core function, getting the opportunity to concentrate only on 9

10 core business, reduces the volume of warehouse stocks and, therefore, frees up part of the working capital, stabilizes (in most cases reduces) the unit costs of refractory materials and their use, reduces the cost of maintaining personnel involved in the assembly, installation, maintenance and repair of linings . Magnezit Installation Service mainly specializes in installation, repair and maintenance of thermal units and equipment. The comprehensive service maintenance of thermal units, offered today by Magnezit Montazh Service, consists of transferring a number of functions that are not core for metallurgical, cement and other industries to an external contractor who has the necessary materials, knowledge, experience, qualified personnel and financial resources. This outsourcing of auxiliary functions allows the company to concentrate on its core business, creating conditions for accelerated growth of its shareholder value. It also carries out other types of activities: - wholesale trade in refractory products; - trade and purchasing activities; - organization of a network of specialized enterprises and branded retail stores; - construction industry and construction; - repair of equipment involved in the production of refractories; - repairs with partial production of equipment and structures; - repair of furnace cars; - processing of mineral raw materials and provision of stone cutting services; - providing advice, training and services in the field of economics, marketing, patent licensing and other areas of activity; - organization and operation of warehouses, provision of warehouse services, organization of consignment warehouses; - acquisition and sale of patents, licenses and inventions; 10

11 - organization of exhibitions, conferences, seminars, courses and other events and other types of economic activities that are not prohibited and do not contradict the current legislation of the Russian Federation. The company can engage in certain types of activities, the list of which is determined by Federal Law, only on the basis of a special permit (license); one of the areas of the organization’s activities is surveying work, which includes alignment of the geometric axis, checking the slope of the furnace, leveling frames, alignment of the drive axis, as well as repair, installation and lining work with further monitoring of the furnace. The procedure for the formation of property, funds and profit of the company: the authorized capital of the organization determines the minimum amount of property that guarantees the interests of its creditors and amounts to rubles. The authorized capital was contributed in the form of cash. The property of the organization is fixed assets, working capital, as well as other material assets and financial resources that are acquired legally and are reflected on an independent balance sheet. The authorized capital of the organization at the time of state registration was paid by its Participants in cash in full. The Company has the right to make a decision quarterly, once every six months or once a year on the distribution of its net profit among the Participants. Part of the organization’s profit is intended for distribution among the Participants, distributed in proportion to their shares in the authorized capital of the company. The Company does not have the right to make a decision on the distribution of its profits among the Participants on the grounds and in the cases provided for in Article 29 of the Federal Law “On Limited Liability Companies”. Organization and management of activities: the supreme governing body of the organization is the General Meeting of Participants. At the time of registration and

12 The Company consisted of one Participant (Founder). Until the number of Members of the Company increases, the functions of the supreme management body of the Company are assigned to its Member. Decisions on issues falling within the competence of the General Meeting of Members of the Company are made by a single member of the Company individually and are documented in writing. The participant's representative acts on the basis of a written power of attorney, executed in accordance with the current legislation of the Russian Federation. Participants have a number of votes proportional to the size of their shares in the authorized capital of the Company. The General Meeting of Participants is headed by a Chairman, who is elected from among the participants by a simple majority of votes from the total number of votes of community members. The operational management of the company's activities is carried out by the sole executive body of the company - the General Director, who exercises his powers on the basis of an agreement (contract) concluded with him, the Elected (and dismissed) General Meeting of Participants for a period of five years. The General Director, without a power of attorney, represents the Company and carries out practical management of the Company’s work on the principles of unity of command, in accordance with the decisions of the General Meeting of Participants. The General Director is accountable to the General Meeting of Participants and bears responsibility to it for the implementation of the activities of the Company and the fulfillment of the tasks and functions assigned to it. Functions of the General Director: - exercises control over the maintenance of accounting and reporting of the Company in accordance with the legislation of the Russian Federation; - personally responsible for the implementation of decisions of the General Meeting of Participants; - presents reports on the implementation of decisions of the General Meeting of Participants; 12

13 - issues orders for the appointment, hires, dismisses and applies incentives and penalties for employees of the Company; - opens current and other accounts in banks; acts on behalf of the Company without a power of attorney, including representing its interests and making transactions; - issues powers of attorney for the right of representation on behalf of the Company, including powers of attorney with the right of substitution; - ensures the implementation of the Company’s current and long-term plans and contractual obligations; - makes decisions on business trips for the Company’s employees, both within Russia and abroad. In addition, the General Director has the right to make decisions on all issues of the Company’s activities that are not within the competence of the General Meeting of Participants and within the limits of the powers given to him by the highest management body of the Company. To check and confirm the correctness of the finished reports and balance sheets of the Company, as well as to check the state of current affairs of the Company, it has the right, by decision of the General Meeting of Participants of the Company, to engage a professional auditor who is not connected by property interests with the organization, the person performing the functions of the sole executive body of the Company and the Participants of the Company . The Participant is obliged: - by decision of the General Meeting of Participants, to make contributions to the Company’s property in the manner, amount, composition and terms provided for by this decision; - notify in writing the other Members of the Company of the intention to sell his share in the authorized capital, indicating the price and other conditions of sale to a third party; - not to disclose confidential information about the activities of the Company; 13

14 - comply with the requirements of this charter and the current legislation of the Russian Federation; - carry out other duties provided for by the Charter of the Company, the legislation of the Russian Federation, as well as decisions of the General Meeting of Participants. The participant has the right: - to participate in the management of the company’s affairs in the manner established by the Federal Law and this Charter; - attend the general meeting of the company’s participants, take part in the discussion of agenda items and vote when making decisions; - receive information about the activities of the company and get acquainted with its accounting books and other documentation in the manner prescribed by this Charter; - take part in the distribution of profits; - sell or otherwise attach your share in the authorized capital; - leave the society at any time, regardless of the consent of its other Participants; - to receive, in the event of liquidation of the company, part of the property remaining after settlements with creditors, or its value; - elect and be elected to the management bodies of the Company; - exercise other rights provided for by the Charter of the Company, the legislation of the Russian Federation, as well as decisions of the General Meeting of Participants. The organization has a team of highly professional specialists, which has no analogues in the market of Russia and neighboring countries, which allows MMS LLC to carry out work of almost any degree of complexity. 14

15 1.2 Financial analysis Financial analysis is a process based on the study of the current and future financial condition of an organization in order to assess its financial stability. An assessment of financial condition is carried out, as a rule, on the basis of financial statements. Liquidity analysis Liquidity is the ability of an asset to be transformed into cash or the ability of an asset to be transformed into cash during the envisaged production and technological process. The difference in concepts lies in the fact that this asset is considered in the first case as a commodity, and in the second case as a necessary element of the production and technological process, during which the natural transformation of the asset takes place. The degree of liquidity is determined by the length of the period during which the transformation into cash can be carried out. Analysis of balance sheet liquidity consists of comparing funds for assets, grouped by the degree of decreasing liquidity, with short-term liabilities for liabilities, which are grouped by degree of complexity and their repayment. To analyze the liquidity of an enterprise's balance sheet, asset items are grouped according to the degree of liquidity - from the most quickly converted into money to the least. Liabilities are grouped according to the urgency of payment of obligations. The liquidity of an enterprise is understood as the availability of working capital in an amount theoretically sufficient to repay short-term obligations. An enterprise is liquid if its current assets formally exceed short-term liabilities. Depending on the degree of liquidity, that is, the speed of conversion into cash, the assets of the enterprise are divided into the following groups: 15

16 Ai are the most liquid assets, these include cash and short-term financial investments. A2 - quickly realizable assets, this includes accounts receivable, payments for which are due within 12 months after the reporting date. Az - slowly realized assets, items in the second section of the balance sheet, including VAT reserves, accounts receivable, payments for which are due more than 12 months after the reporting date and other current assets. A4 - difficult to sell assets; non-current assets are included in this group. P[ - the most urgent obligations, these include accounts payable. P2 - short-term liabilities, these include short-term borrowed funds and other short-term liabilities. P3 - long-term liabilities, includes long-term loans and borrowings, as well as deferred income, reserves for presented expenses and payments. P4 - permanent liabilities, these include items in the third section of the balance sheet, capital and reserves, i.e. the amount of equity capital and the company. If the inequality A1 > P1 is feasible, then this indicates the solvency of the organization at the time of drawing up the balance sheet. The organization has enough absolutely and most liquid assets to cover its most urgent obligations. If the inequality A2 > P2 is feasible, then quickly realizable assets exceed short-term liabilities and the organization can be solvent in the near future, taking into account timely settlements with creditors and receipt of funds from the sale of products on credit. If the inequality AZ > PZ is feasible, then in the future, with timely receipt of funds from sales and payments, the organization can be solvent for a period equal to the average duration of one turnover of working capital after the balance sheet date. 16

17 A simplified appearance of the balance sheet of the represented enterprise LLC MMS is presented in Table 1. Table 1 - Aggregated balance sheet of liquidity of the enterprise LLC MMS Name 2013 thousand rubles year thousand rubles year thousand rubles Eh, Eh? A a Total p, p p P Total According to the table, one can conclude: in 2013, the organization meets all the conditions for absolute liquidity, the balance sheet of the enterprise is absolutely liquid. Compared to 2014 and 2015 Of the four mandatory conditions for absolute liquidity, only one is not met, therefore, in these years, the organization’s balance sheet is not absolutely liquid. Failure to comply with conditiona, > P] (1,495<9 149на 2013 год, < на 2015 год) свидетельствует о недостаточности наиболее ликвидных активов для оплаты срочной кредиторской задолженности. Соблюдение условия А2>P2 indicates the sufficiency of quickly realizable assets to repay short-term loans and borrowings. Compliance with condition A3 > P3 indicates the sufficiency of slowly sold assets to cover long-term liabilities. Compliance with condition A4<П4 говорит о достаточности собственного капитала и других постоянных пассивов для обеспечения потребности в оборотных активах. 17

18 For the analyzed enterprise, three out of four conditions are met, the balance can be considered partially liquid. However, it should be noted that the analysis of balance sheet liquidity carried out according to the above scheme is approximate; a more detailed analysis of solvency using financial ratios is performed. In order to find out how liquid an enterprise is, it is necessary to calculate its ratios presented in Table 2. Table 2 - Liquidity ratios Ratios Total liquidity ratio Quick liquidity ratio Absolute liquidity ratio Economic content Shows what part of current liabilities the company can pay off through the sale of current assets. Shows what part of current liabilities can be repaid through the sale of quickly liquid assets. Shows what part of the company's current liabilities can be repaid using cash and short-term financial investments. Symbols TA - current assets; TO - current liabilities TA - current assets; TO - current liabilities; 3 - DS reserves - cash; KFV - short-term financial investments; TO - current liabilities Formula _ TA _ A1+A2+AZ ob ~ TO P1+P2 _ T A -3_ A1+A2 pl _ TO P1+P2 y _ DS-KFV_ A1 al ~ TO P1+P2 Liquidity is one of the most important characteristics of the financial condition of the organization, reflecting its ability to pay bills on time. The easier and faster an asset can be exchanged for its full value, the more liquid it is. For a product, liquidity will correspond to the speed of its sale at a nominal price, without additional discounts. For example, the assets of an enterprise reflected in the balance sheet have different liquidities. Let's look at how liquidity is assessed, liquidity ratios and the features of their use in financial analysis. From the calculations performed, the obtained 18

19 results for the most visual representation, we summarize the liquidity ratios for three years in table 3. Table 3 - Liquidity ratios at the enterprise MMS LLC Indicator 2013 2014 2015 Total liquidity 20.4 4.2 4.4 Quick liquidity 18.7 3.5 3.8 Absolute liquidity 12.1 0.2 0.9 Average value of total liquidity 6.2 4.4 Average value of quick liquidity 5.4 3.7 Average value of absolute liquidity 1.6 0.6 The table shows , that the total liquidity ratio in years. exceeds the standard value of 2.5. This suggests that the company is not actively using current assets. It may also indicate an irrational capital structure, which may be associated with a slowdown in the turnover of funds invested in inventories and an unjustified increase in accounts receivable. Standard values of the quick liquidity ratio are in the range from 0.7 to 1. For our organization, the critical value of the quick liquidity ratio is greater than one and is calculated from the fact that any enterprise should strive to ensure that the amount of receivables does not exceed the amount of the loan received from suppliers, therefore the organization is liquid, which indicates the organization’s ability to pay off its obligations in full. The recommended value of the absolute liquidity ratio is greater than 0.2. It corresponds to the norm and is quite high. This indicates a clear lack of cash flow of the organization to cover short-term obligations. In our case, the value of the indicator above the recommended one indicates ineffective and irrational use of funds that could be used for the development of the enterprise. 19

20 Based on the obtained liquidity ratios, it is possible to record a decrease in indicators, which indicate that the company has taken measures to improve its activities, reducing liquidity ratios to standard values. In 2015, the results of the measures taken are already clearly visible, the best reduction occurs in the total liquidity ratio, the smallest decrease occurs in the absolute liquidity ratio, which are closest to the recommended values of experts, which are clearly presented in Figure 1. NI- General liquidity Quick liquidity -- Absolute liquidity Figure 1 - Liquidity ratios of the enterprise MMS LLC Profitability analysis Depending on what the profit indicator is compared with, three groups of indicators can be distinguished for analyzing the profitability of the enterprise: return on capital, return on sales, profitability on production. Profitability is a relative indicator of economic efficiency. It comprehensively reflects the degree of efficiency in the use of material, labor and monetary resources, as well as natural resources. The profitability ratio is calculated as the ratio of profit to the assets, resources or flows that form it. Can be expressed as profit per unit 20

21 of invested funds, as well as in the profit that each monetary unit received carries with it. Profitability is a profitable, relative indicator of economic efficiency. For further analysis, it is necessary to calculate the indicators presented in Table 4. Table 4 - Profitability indicators P indicator Economic content Formula Profitability Characterizes the profit the enterprise receives from each ruble tv advanced for the formation of assets. Profitability Characterizes the availability of equity capital profit per ^ invested by the owners t v of a given organization (shareholders and) capital. Return on fixed assets Return on sales Characterizes the share of profit in the composition of revenue from product sales. Production cost 0 net profit av erage asset value of the enterprise p t v net Profit on average Net profit on equity capital U ni g l i g h t o f f e a c t i n g a c t i v e s _ K net profit revenue Cost of sales 11c - revenue After the calculations have been carried out, for the most visual representation of the obtained data, we will summarize all the obtained indicators for two years in table 5. Table 5 - Profitability indicators of MMS LLC Indicator 2014, in % 2015, in % Enterprise profitability -19.244 19.731 Return on equity capital -22.048 24.173 Return on fixed assets -89.573 Return on sales -11.910 14.795 Production cost -0 ,805- 0.739 According to the obtained profitability data, it is clear that by 2015, compared to 2014, the organization received a profit both from sales and from financial and economic activities in general, which determined the positive 21

22 values of all three profitability indicators presented in the table. This is a positive trend in the development of the enterprise. We can safely say that the solvency of the organization does not raise any doubts and the enterprise has chances for further development. Based on the obtained profitability indicators, it is possible to record an increase in indicators; in this situation, it is important to compare the obtained values with the dynamics of permanent assets and production costs of the organization; if they also grow, then we can confidently say that the enterprise is moving in the right direction of development. The dynamics of the increase in indicators is presented in Figure 2. “ni- Return on assets Return on bet capital ~ Profitability on net profit Figure 2 - Profitability indicators of the enterprise MMS LLC Business activity indicators The assessment of business activity is aimed at analyzing the results and efficiency of the current main production activities of the enterprise. To analyze business activity, various indicators can be calculated that characterize the efficiency of using material, labor and financial resources. The main ones are: resource productivity (turnover ratio of advanced capital) and the coefficient of sustainability of economic growth. 22

23 The business activity of a commercial organization is measured using a system of quantitative and qualitative indicators. Business activity indicators allow you to analyze how effectively an enterprise uses its funds. Analysis of business activity consists of studying the levels and dynamics of turnover ratios. Relative indicators of business activity (turnover) characterizing the efficiency of using the organization's resources are turnover ratios. The average value of indicators is defined as the chronological average for a certain period (based on the amount of available data); in the simplest case, it can be defined as half the sum of the indicators at the beginning and end of the reporting period. The financial position of an organization depends on how quickly the funds invested in assets turn into real money. In order to calculate the turnover indicators of business activity, you must first calculate the average values of equity capital, accounts receivable, accounts payable and the value of fixed assets. In a simplified manner, the average values are presented in Table 6. Table 6 - Average values of indicators of MMS LLC Indicators 2014, thousand rubles year thousand rubles. Average equity capital 37880.5 Average accounts receivable 21054.5 Average accounts payable Average fixed assets 9326. The business activity of an enterprise in the financial aspect is manifested, first of all, in the rate of turnover of its funds. The importance of turnover indicators is explained by the fact that the characteristics of turnover largely determine the level of profitability of the enterprise. Now that we have all the indicators for calculating turnover, we can calculate business activity indicators for 2013 and 2014. 23

24 For the most visual representation of the obtained data, we summarize all the obtained indicators of business activity for two years in table 7. Table 7 - Indicators of business activity of MMS LLC Indicators 2014 2015 Asset turnover, day 2 2 Equity turnover, day 2 2 Constant turnover assets (capital productivity) 8 7 Accounts receivable turnover ratio, turnover 3.5 2.5 Accounts receivable turnover period, day Accounts payable turnover ratio, turnover 11.5 6 Accounts payable turnover period, day From the analysis of business activity, the following points were identified in MMS LLC. A decrease in such indicators as asset turnover, equity turnover, permanent asset turnover, accounts receivable turnover ratio and accounts payable turnover period, but an increase in the accounts receivable turnover period and accounts payable turnover ratio. To achieve acceptable values of business activity indicators, try to reduce or maintain this level of the receivables turnover ratio within reasonable limits. Take measures to reduce the accounts payable turnover ratio by reducing the average amount of accounts payable. Increase asset turnover by increasing the value of raw material inventories, and also correspondingly reduce the turnover periods of receivables and payables. The excess of accounts receivable over accounts payable, as well as high values of solvency criteria indicate the stable financial condition of the enterprise. The change in the turnover periods of accounts payable and receivable is clearly presented in Figure 3. 24

25 S Turnover period DZ Turnover period KZ Figure 3 - Turnover periods at the enterprise MMS LLC Indicators of financial stability The financial stability of an enterprise is the ability of an enterprise to finance its assets from permanent, sustainable sources. It is characterized by a combination of absolute and relative indicators. An integral part of the overall sustainability of the enterprise, the balance of financial flows. Financial stability coefficients characterize the independence for each element of the enterprise’s assets and for property as a whole, making it possible to measure whether the company is financially stable enough. In the classical theory of financial reporting analysis, financial stability is understood as such a ratio of assets and liabilities of an organization that guarantees a certain level of risk of insolvency of the organization. Thus, as indicators of financial stability, coefficients characterizing the structure of assets and liabilities of the balance sheet, as well as the relationship between individual items of assets and liabilities, can be used. Absolute indicators of financial stability are indicators characterizing the level of provision of current assets with the sources of their formation. 25

26 For the organization under consideration, we will calculate several indicators of financial stability for 2014 and 2015. and for the most visual representation of the obtained data, we summarize all the obtained indicators for two years in table 8. Table 8 - Indicators of financial stability of MMS LLC Indicators 2014 2015 Net working capital Total solvency coefficient 5.44895 Autonomy coefficient 0, Capitalization coefficient 0, All presented indicators are within the standard values, this indicates high independence from external sources of attracting financial resources, a low probability of bankruptcy, and the ability to quickly adapt to changes in market conditions. Net working capital will allow the company to quickly pay off all or most of its short-term obligations, and an increase in this indicator is a positive trend for the organization as a whole. Other indicators also increased during the period under review, but not significantly and it would not be advisable to consider them as a positive side. 1.3 SWOT analysis SWOT analysis technology is widely used in strategic management and management, as it is both a simple and high-quality tool for assessing a company’s competitiveness in the market. The peculiarity of the method is that since the 1980s, SWOT analysis has been actively used to develop strategic decisions and has not lost its relevance throughout its existence in the toolkit of managers. A strategic planning method that involves identifying factors in the internal and external environment of an organization and dividing them into four categories. 26

27 Explanation of SWOT: S= Strengths, strengths of the product; W=Weaknesses, weaknesses of the product; (^Opportunities, company opportunities; T=Threats, company threats. To identify strengths and weaknesses, conduct a SWOT analysis. Table 9 - Strengths and weaknesses of MMS LLC. Strengths Opportunities - fame and recognition - increase the barrier to entry into the market; " brand"; cooperation with new - comprehensiveness of services; companies. - qualified employees; - winning tenders. Weaknesses Threats - high dependence on - demographic decline; consumers of services; - increase in tax rates on services. - high dependence on inflation and prices; - low interest of ordinary employees in the development of the enterprise. This analysis can be characterized in such a way that the strengths of the organization fully reflect it. For example, fame and brand recognition, since it entered the market in 2006 and has already ten years of work behind it, and has positive reviews from outside. There are no similar enterprises in this area nearby. We can say that this is the only company in the Ural Federal District. Another strength of the organization is the complexity of services, since the company attracts the best specialists to quickly and efficiently fulfill orders. One of the strengths is qualified employees, since the organization has a team of highly professional specialists that has no analogues in the market of Russia and neighboring countries, which allows LLC 27

28 "MMC" perform work of almost any degree of complexity. A strength is also winning tenders, since winning a tender is not difficult for a company, since the organization already has extensive experience in receiving tenders. The weakness of any organization is its dependence on service consumers, since services are focused on a narrow circle of service consumers. Also, one of the weaknesses of the organization is its high dependence on inflation and prices, because with inflation the established proportions in prices for services are violated, and it becomes increasingly difficult for the organization to make the optimal economic decision. It is even more difficult to make an economic forecast and make long-term calculations. Also, the low interest of ordinary employees in the development of the enterprise is a weakness - this comes from the fact that ordinary employees have their wages reduced and are not given any incentives. Opportunities include increasing the barrier to entry into the market, i.e. from the beginning of the period it is necessary to obtain a license to engage in surveying activities; this work includes alignment of the geometric axis and checking the slope of the furnace. It is also possible to cooperate with new companies, now construction is developing at full speed and it is necessary to monitor the market; maybe a new construction organization has appeared, which is currently choosing an organization to develop technical proposals and projects for various thermal units and their components. One of the threats plaguing the organization is the demographic decline, since due to poor ecology the city population prefers to move to other places. And it will be more difficult to find young specialists. Another threat to the enterprise is an increase in the tax rate for real estate, which is based on its market value. Enterprises try to balance any tax increase by increasing prices for their services, no matter how much they operate at a loss. After this, buyers get the impression that they 28

29 pay extra for this type of service. What plays a negative role in the development of the enterprise. From the SWOT analysis it is clear that the company has quite serious competitive advantages that will allow it to retain existing customers and expand its sales market. However, the growing instability of the economic situation in the country is not a positive factor. Based on the results of the analysis, on the basis of which it can be concluded that it is possible and necessary to develop a development program at the enterprise MMS LLC 29

30 2 DEVELOPMENT OF AN ENTERPRISE DEVELOPMENT PROGRAM MAGNEZIT MONTAZH SERVICE LLC 2.1 Choosing a development strategy for MMS LLC When they mention “enterprise development strategy,” they usually mean something similar to a plan or program aimed at gaining a competitive advantage or achieving long-term “global” » goals. A key component of any definition of strategy is the “vision of the future” that a firm must have or develop in order to develop a development strategy. In the process of implementing the strategy, each level of management solves its own specific tasks and carries out the functions assigned to it. The decisive role belongs to top management. From the analysis of the enterprise’s activities, it is clear that the organization works quite effectively, but there is no need to stop there. After all, competitive enterprises can improve their fixed assets and perform the most difficult operations in a shorter period of time. From all of the above and the analysis carried out, the choice fell on the differentiation strategy. Differentiation strategy. This type of development strategy implies that the enterprise must increase or even create new consumer value of its offering. The methods for executing the enterprise development strategy do not matter. Differentiation by production process lies in the reduction of defects, better warranty conditions and a longer service life than similar competitor equipment. It is also possible to use standard parts and raw materials, thereby reducing production costs. It should be understood that a differentiation strategy is especially successful when revenues exceed the costs of innovation. If the uniqueness can be easily reproduced by competitors or the consumer does not see in the product or

31 services of uniqueness, preferring the products of other enterprises, differentiation must be considered unsuccessful. It is impossible to guarantee the success of applying differentiation, because it is difficult to predict how the consumer will react to the product: he may not realize its usefulness, the price may seem overpriced, the reason may even be in the design or color scheme. One of the problems facing the management of the enterprise is the physical and moral wear and tear of fixed assets. For this reason, today the restoration, reconstruction, and renewal of equipment is almost a priority task, on the solution of which the future of the plant depends. For the organization Magnezit Installation Service LLC, it was decided to replace the equipment. In accordance with modern conditions and requirements, the organization’s policy provides for constant improvement of quality, which is an incentive for the successful and stable work of the team. Thanks to this policy, for many years now, production specialists have had the opportunity to improve their skills by traveling to various centers and production facilities. The use of modern methods allows us to keep up with the times and achieve the proper quality in the provision of services. Due to uncertainty and inaccurate calculations, a strategic project can easily turn into a fool's errand. This cannot be allowed; expenses must lead to the planned results. But unlike normal production control practices, the focus should be on cost recovery rather than budget control. 2.2 Search, selection of profitable suppliers and vehicles with the required characteristics List of equipment to be replaced: - truck crane with a lifting capacity of 25 tons; - dump truck; 31

32 - passenger bus; - a 7-seater car. For further calculations, you need to know the specific amount that will be spent to replace the equipment. To understand where the best offer for purchasing a particular car will be, it is necessary to analyze various suppliers. Prices are indicated at the beginning of June. We will analyze prices based on advertisements, selecting the most popular models of lifting equipment from leading manufacturers, and begin analyzing the technical characteristics of 25-ton truck cranes from several suppliers. A 25 ton truck crane is mounted on KAMAZ, MAZ and URAL vehicles. Cranes with a lifting capacity of 25 tons are the most popular in Russia. The range of truck cranes with a lifting capacity of 25 tons includes over 25 models. Main distinctive features: - basic cars; -maximum boom length and its profile; - the ability to use a boom extension (“jib”); - use of additional counterweights; - the ability to install additional equipment for working in special climatic conditions; - crane operations control system; When choosing a truck crane, we pay attention to its lifting capacity and technical characteristics. The characteristics of 25 ton truck cranes vary significantly. Each crane model has unique consumer properties. Based on the requirements for a truck crane, the Moscow supplier of truck cranes PALFINGERSANY was selected. Characteristics of the truck crane: the crane's lifting capacity is 25 tons, the boom length is 10.2 meters, the jib is 9 meters, the maximum lifting moment is 89.1 tm, 4-section 32

33 telescopic boom. The sales agency is located in Moscow, st. Fabricius 42, bldg. 1 The cost of a truck crane without delivery is thousand rubles. without VAT. VAT is 1080 thousand rubles. Total thousand rubles The distance from Moscow to Satka is 1,591.8 km. The website of this supplier presents a graphic example of a truck crane in the most expanded form Figure 4. "S Figure 4 - Working ranges of the PALFINGERSANY truck crane Another Moscow supplier of truck cranes is TEHPROMSERVICE LLC. Characteristics: the load capacity of the truck crane is 25 tons, boom length 21 meters, jib 7 meters, maximum lifting moment 80 tm., 3-section telescopic boom. The seller is located in Moscow, Severyaninsky proezd. The cost of the truck crane excluding VAT is thousand rubles. VAT rubles. Total rubles. The distance from Moscow to Satka is 1,591.8 km.wz

34 The closest supplier of truck cranes with a lifting capacity of 25 tons is the Chelyabinsk company AUTOTRAX Group LLC. Characteristics of the truck crane: lifting capacity 25 tons, boom length 22 meters, 3-section telescopic boom. The seller is located in the city of Chelyabinsk, st. Vorovskogo 15 b. The highlight of this seller is that he provides a manufacturer's guarantee. Cost of a truck crane excluding VAT thousand rubles. VAT is equal to thousand rubles. Total thousand rubles The distance from Chelyabinsk to Satka is 184 km. To make it easier to select a truck crane supplier, let’s summarize the data obtained in Table 10 and analyze it. Table 10 - Selecting a supplier of a truck crane Company City of location Distance to Satka km. Cost without VAT thousand rubles. VAT thousand rub. Total thousand rubles PALFINGERSANY Moscow 1 591, TEKHPROMSERVICE Moscow 1 591, AUTOTRAKS Group Chelyabinsk Based on the presented data and technical characteristics, we can say that if we take a truck crane by geographical location, then the closest supplier is the Chelyabinsk company, but it is also the most expensive, as well as technical characteristics The truck cranes provided on the seller’s website do not meet the working requirements, namely, the length of the boom does not meet the requirements for work at MMS LLC. Based on the fact that the closest seller does not suit us, we will consider Moscow suppliers of truck cranes. The total cost of a PALFINGERSANY truck crane exceeds the total cost of TEKHPROMSERVIS by rubles, but the first supplier has technical characteristics that are most suitable for the activities of MMS LLC. Therefore, the purchase of a truck crane will be made from the PALFINGERSANY company and the purchase price is thousand rubles. After analyzing the suppliers of truck cranes, you need to choose a dump truck sales company in the same way. Let's take a couple of suppliers 34

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