Calculations of material labor and financial resources. it is known that "a smile costs nothing", but the effect of its impact on the client is significant

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1.2. Labor and material resources organizations

The basis of the material resources of the organization are fixed assets. Fixed assets are a part of the property used as means of labor in the production of products, performance of work or provision of services or for the management of an organization for a period exceeding 12 months, or the normal operating cycle, if it exceeds 12 months.

In accordance with PBU 6/01, which was put into effect starting from the financial statements of 2001, when assets are accepted for accounting as fixed assets, the following conditions must be met at a time:

1) their use in the production of products, in the performance of work or the provision of services, or for the management needs of the organization;

2) use for a long time, i.e. deadline beneficial use, lasting more than 12 months, or the normal operating cycle, if it exceeds 12 months;

3) the organization does not expect the subsequent resale of these assets;

4) the ability to bring economic benefits (income) to the organization in the future.

The useful life is the period during which the use of an item of property, plant and equipment generates income for the organization. For certain groups of fixed assets, the useful life is determined based on the number of products (the amount of work in in kind) expected to be obtained as a result of using this object.

Organizations use a single standard classification of fixed assets, according to which fixed assets are grouped according to the following criteria: industry, purpose, types, ownership, use.

Grouping fixed assets by industry (industry, agriculture, transport, etc.) allows you to obtain data on their value in each industry.

By appointment, the fixed assets of the organization are divided into production fixed assets of the main activity, production fixed assets of other industries, non-productive fixed assets.

By types of fixed assets of organizations are divided into the following groups: buildings, structures; working and power machines and equipment; measuring and regulating instruments and devices; Computer Engineering; vehicles; tool; production and household inventory and accessories; working, productive and breeding stock; perennial plantations; on-farm roads, etc. Fixed assets also include capital investments for radical land improvement (drainage, irrigation and other reclamation work) and leased fixed assets. Fixed assets include those owned by the organization land, objects of nature management (water, subsoil and other natural resources).

According to the degree of use, fixed assets are divided into those in operation, stock (reserve), stages of completion, additional equipment, reconstruction and partial liquidation, conservation.

Depending on the existing rights to objects, fixed assets are divided into:

belonging to the organization on the right of ownership (including those leased);

held by the organization in operational management or economic management;

leased by the organization.

The backbone of an organization's workforce is its employees. The structure, staffing and staffing of the organization are fixed in the staffing table.

The staff list contains a list of structural units, positions, information on the number of staff units, official salaries, allowances and monthly payroll. It is approved by order (instruction) of the head of the organization or a person authorized by him.

If the organization has part-time employees (for example, the employee works part-time or the position (profession) involves a reduced working day), then column 4 "Number of staff units" indicates 0.25, respectively; 0.5 etc.

To monitor the compliance of employees with the working hours and payroll (if time payment labor) apply the "Table of accounting for the use of working time and calculation of remuneration" (. This form is used if the accounting of working time is carried out manually. If the accounting of working time is carried out using computer technology, the sheet of accounting for the use of working time in the form N T -13.

The timesheet notes the hours and days actually worked, indicates the time of illness and vacation, as well as the reasons for absenteeism for each employee who is on the staff of the organization. If an employee works in an organization under a civil law contract (for example, under a work contract or assignment), his working time is not recorded.

Notes in the report card about the reasons for absenteeism or part-time work are made on the basis of relevant documents (for example, on the basis of a certificate of incapacity for work, certificates of performance of public duties, etc.).

Influence on the volume of output of factors: 1) changes in the value of fixed assets, 2) changes in the structure of fixed assets, 3) changes in the indicator of the effectiveness of the use of funds. Calculations are carried out using the percentage difference method. Table 1 Information on fixed assets of the organization (thousand rubles) No. pp Indicators Plan Fact 1 Output 30000 35000 2 ...

... : the company is profitable, in order to increase profitability, it is necessary to find funds to expand leasing activities. 3. Comparative assessment of the use of financial leasing and a bank loan on the example of the activities of AFT-LEASING LLC For a potential lessee, the main problem is the choice between various options formation of liabilities to finance acquired ...

Distribution and redistribution of the value of the gross social product and national income; preparation and execution of the budget (budget control); financial condition and efficient use of labor, material and financial resources of enterprises and organizations, budget institutions, as well as tax control; other directions. The tasks of financial control are: ...

The organization does not form Reserve capital, or capital funds are not enough) or to reduce funding (funds) from a budgetary organization. Chapter 2. Balance sheet and its role in managing the financial situation in the organization "Autotransportnik" § 2.1. Analysis of business activity and management efficiency of the organization "Avtotransportnik" main goal functioning of the organization...

Labor resources is a part of the population with the necessary physical data, knowledge and skills in the relevant industry.

Personnel or labor resources of an enterprise is a set of employees of various professional and qualification groups employed at an enterprise and included in its payroll.

The staffing or personnel of the enterprise and its changes have certain quantitative, qualitative and structural characteristics, which can be measured with a lesser or greater degree of reliability and reflected by the following absolute and relative indicators:

list and attendance number of employees of the enterprise and its internal divisions, certain categories and groups on a certain date;

the average number of employees of the enterprise and its internal divisions for a certain period;

share of employees individual divisions in the total number of employees of the enterprise;

the growth rate of the number of employees of the enterprise for a certain period;

average category of workers of the enterprise;

the share of employees with higher or secondary specialized education in the total number of employees and employees of the enterprise;

average work experience in the specialty of managers and specialists of the enterprise;

staff turnover for the admission and dismissal of employees;

capital-labor ratio of workers and workers at the enterprise.

Human resource management includes the following steps:

1. Resource planning: developing a plan to meet future human resource needs. The planning process includes three steps:

Assessment of available resources;

Assessment of future needs;

Development of a program to meet future needs.

2. Recruitment. The recruitment consists in creating the necessary reserve of candidates for all positions and specialties, from which the organization selects the most suitable employees for it. This takes into account factors such as retirement, turnover, layoffs due to the expiration of the contract of employment, expansion of the scope of the organization. Recruitment is usually led from external and internal sources.

3. Selection. An objective decision on the choice, depending on the circumstances, may be based on the candidate's education, level of professional skills, previous work experience, personal qualities.

4. Determining wages and benefits: Designing a wage and benefit structure to attract, hire and retain employees.

5. Career guidance and adaptation: the introduction of hired workers into the organization and its divisions, the development of employees' understanding of what the organization expects from them and what kind of work in it receives a well-deserved assessment.

6. Training. Training is the training of workers in skills to increase their productivity. The ultimate goal of training is to provide your organization with a sufficient number of people with the skills and abilities necessary to achieve the goals of the organization.

7. Evaluation labor activity: development of methods for assessing labor activity and bringing it to the attention of the employee. Basically, performance appraisal serves three purposes: administrative, informational, and motivational. Administrative functions: promotion, demotion, transfer, termination of the employment contract.

Information functions. Performance appraisal is also needed to inform people about their relative performance. In properly arranging this matter, the worker will know not only whether he or she works well enough, but also what exactly is his strength or weakness and in what direction he can improve.

8. Promotion, demotion, transfer, dismissal.

9. Leadership training, promotion management: development of programs aimed at developing the abilities and improving the efficiency of managerial personnel.

Fixed assets - these are material values (resources, means of labor) that repeatedly participate in the production process, do not change their natural-material form and transfer their value to finished products in parts as they wear out.

According to the functional purpose, the fixed assets of the enterprise are divided into production and non-production.

Production assets are directly or indirectly related to the production of products. Non-productive funds serve to meet the cultural and everyday needs of workers.

According to the current species classification, the main production assets of industrial enterprises are divided into the following groups:

buildings, structures;

transmission devices;

machines and equipment, including power machines and equipment, working machines and equipment, measuring and control instruments and devices and laboratory equipment, computer technology, other machines and equipment;

tools and fixtures that serve more than a year and cost more than ten thousand rubles apiece (tools and inventory that serve less than a year or cost less than ten thousand rubles a piece are classified as working capital as low-value and wearing out quickly);

production and household inventory.

Financial resources of enterprises - this is a set of own cash income and receipts from outside, intended to fulfill the financial obligations of the enterprise, financing current costs and costs associated with the development of production.

Capital - part of the financial resources invested in production and generating income at the end of the turnover. Otherwise, capital appears as a converted form of financial resources.

Sources of formation of financial resources:

a) own (internal):

Profit from core business;

Profit from other activities;

Proceeds from the sale of retired property, minus the costs of its sale;

Depreciation deductions;

b) attracted on different terms (external):

Own attracted;

Borrowed funds;

Arriving in the order of redistribution;

Budget appropriations.

Financial resources are used by the enterprise in the process of production and investment activities. They are in constant motion and arrive in the form of money only in the form of residues. Money on the current account in a commercial bank and cash desk of the enterprise.

(GNP) in accordance with their educational and professional level. it essential element economic potential of the country.

- part natural environment used or fit for use by society for the satisfaction of material and spiritual people. Natural resources classified into mineral, land, water, plant and animal, atmospheric.

Material resources- a set of objects of labor, a complex of things that a person influences in the process and with help in order to adapt them to satisfy his own and use them in the process (raw materials and materials).

Energetic resources— energy carriers used in production and economic activities. They are classified: by type— coal, oil and oil products, gas, hydropower, electricity; how to prepare for use– natural, ennobled, enriched, processed, transformed; by way of getting- from outside (from another company), own production; by the frequency of use - primary,

secondary, reusable; in the direction of use - in industry, agriculture, construction, transport.

Production resources ()- a thing or a set of things that a person places between himself and the object of labor and which serve for him as a conductor of influence on him in order to obtain the necessary material benefits. The means of labor are also called fixed assets, which in turn are classified into a number of groups.

Primary and derived material resources

Material and technical resources- this is a collective term that denotes those used in the main and auxiliary production. The main feature of the classification of all types of material and technical resources is their origin. For example, the production of ferrous and non-ferrous metals (metallurgy), the production of non-metals (chemical production), the production of wood products (woodworking), etc.

Material and technical resources are also classified according to their purpose in the production process (manufacturing of semi-finished products, components, final finished products). For material resources, additional classification features are introduced: physical and chemical properties (thermal conductivity, heat capacity, electrical conductivity, density, viscosity, hardness); shape (body of revolution - bar, pipe, profile, corner, hexagon, bar, rail); dimensions (small, medium and large sizes in length, width, height and volume); physical (aggregate) state (liquid, solid, gaseous).

Material resources, depending on their purpose in the production and technological process, are generally classified into the following groups: raw material(for the production of material and energy resources); materials(for the main and auxiliary production); semi-finished products(for further processing); components(for the manufacture of the final product); finished products (to provide consumers with goods).

Raw material

These are raw materials that, during the production process, form the basis of a semi-finished or finished product. Here, first of all, it is necessary to single out industrial raw materials, which, in turn, are classified into mineral and artificial.

Mineral fuel and energy raw materials include natural gas, oil, coal, oil shale, peat, uranium; to metallurgical - ferrous, non-ferrous and noble metals; to mining and chemical - agronomic ores (for the production of fertilizers), barite (for obtaining white paints and as a filler), fluorspar (used in metallurgy, chemical industry), sulfur (for the chemical industry and agriculture); to the technical - diamonds, graphite, mica; to building - stone, sand, clay, etc.

Artificial raw materials include synthetic resins and plastics, synthetic rubber, leather substitutes, and various detergents.

Agricultural raw materials occupy an important place in the national economy. It would, in turn, be classified into vegetable (cereals, industrial crops) and animal (meat, milk, eggs, raw skins, wool) origin. In addition, raw materials from the forestry and fishing industries are isolated - harvesting raw materials. This is a collection of wild and medicinal plants; berries, nuts, mushrooms; logging, fishing.

materials

This is the basis for the production of semi-finished products, components, industrial and consumer goods. Materials are classified into basic and auxiliary. The main ones include those types that are directly included in the composition of the finished product; to auxiliary - not included in its composition, but without which it is impossible to maintain technological processes for its manufacture.

In turn, the main auxiliary materials subdivided into species, classes, subclasses, groups and subgroups. Materials are generally classified into metals and non-metals, depending on physical condition— on solid, free-flowing, liquid and gaseous.

Semi-finished products

These are semi-finished products that must go through one or more stages of processing before becoming the final product. Semi-finished products are classified into two main groups. The first group includes partially manufactured products within a separate enterprise, transferred from one production unit to another. The second group consists of semi-finished products obtained through cooperation from one industrial enterprise to another.

Semi-finished products can be subjected to both single processing, after which they turn into finished products, and multi-operational processing according to the developed technological processes.

Components

This is a finished product, which, through cooperation, is supplied by one industrial enterprise to another for the production of the final finished product. From the components, the final finished product is actually assembled.

Final finished product

These are manufactured industrial enterprises goods for industrial or consumer purposes intended for sale to intermediate or final consumers. Individual consumer goods are durable (repeated) and short-term use, everyday demand, pre-selection, special demand.

Secondary material resources

Waste is understood as the remains of raw materials, materials, semi-finished products, formed during the production of products or the performance of work and which have completely or partially lost their original consumer properties. In addition, waste is generated as a result of the dismantling and write-off of parts, assemblies, machines, equipment, installations, and other fixed assets. Waste includes products and materials that have gone out of use among the population and have lost their consumer properties as a result of physical or obsolescence.

Secondary material resources include all types of waste, including those for which there are currently no technical, economic or organizational conditions for use. In this regard, it should be noted that with an increase in the volume of production of goods for industrial and consumer purposes, the volume of secondary material resources will also constantly increase. They have their own classification according to the place of formation (production waste,

consumption), application (used and not used), technology (subject to and non-subject to additional processing), state of aggregation (liquid, solid, gaseous), chemical composition (organic and inorganic), toxicity (toxic, non-toxic), place of use, size of volumes and others

Resource classification value

The classification of material and technical resources facilitates the selection of the necessary Vehicle for their delivery (road, rail, water, air, specialized transport) depending on the cargo (their dimensions, weight, state of aggregation).

This classification allows designers and builders to take into account the peculiarities of stored and accumulated material and technical resources (bulk, liquid, gaseous and other products) when building warehouse complexes and terminals. It becomes possible to choose best option their storage, take into account the impact on environment, to create artificial conditions for this.

This allows you to create optimal stocks of material and technical resources, meet deadlines warehousing, timely maneuver stocks, sell them, linking all the links in the overall logistics chain. We are talking about the use of information networks that provide the initial data for logistics services to make rational decisions.

Analysis of the availability of material resources and their use

Consider the influence of material resources on . Ceteris paribus, the volume of production will be the greater, the better the organization is provided with raw materials, materials, semi-finished products, components, fuel and energy equivalent to material resources and the better they are used.

The main sources of information for analysis are: an explanatory note to the annual report of the organization, journal-order No. 6 for settlements with suppliers for materials, journal-order No. 10 for accounting for production costs, statements-reports on the consumption of materials, cutting sheets, receipt orders for materials, limit-fence cards, requirements, warehouse accounting cards for materials, a book (sheet) of residual materials.

The main objectives of the analysis of the availability of material resources and their use are the following:

determination of the degree of fulfillment of the plan of material and technical supply (support) of the organization in terms of volume, assortment, completeness and quality of the received material resources;
control over compliance with the norms of stocks and norms of consumption of material resources;
control over the implementation of organizational and technical measures aimed at reducing the stock of materials and saving the expenditure of material resources in the production process.

The fulfillment of the logistics plan should be analyzed by the most important types of materials on which output is most dependent. The volume of deliveries (delivery) to the organization of material resources in this period is equal to the planned need for them for the manufacture of the envisaged volume of products; at the same time, the balances of materials in the warehouse of the organization at the beginning and at the end of the period are taken into account. In turn, the planned need for material resources is equal to the number of manufactured products according to the plan, multiplied by the rate of consumption of materials per product.

When analyzing, it is necessary to find out to what extent the quantity of imported materials provided for by the plan is provided by contracts concluded with suppliers for the supply of these materials, and in the future to establish how suppliers fulfill their obligations for the supply of material resources.

Consider the example of the impact on the volume of output of the factors of availability of material resources and their use.

The following factors related to material resources influenced the increase in output:

The total influence of all factors (balance of factors) is: pieces.

The receipt of materials from suppliers, which affects the volume of production, should be studied not only in terms of the quantity of materials received, but also in relation to compliance with the scheduled dates for their receipt, their range and quality. Failure to comply with all these conditions may adversely affect the release of products. Then it is necessary to specify the analysis in the context of individual types of materials. When analyzing their stocks, you should compare the actual balances of materials with the norms of their stocks and identify deviations. If the existing surplus stocks can be sold to other enterprises without prejudice to the production process, then they should be sold. If actual stocks are less than the norm, it should be established whether this leads to interruptions in the production process. If not, then inventory rates can be reduced. Special attention should be given to the identification in the composition of the warehouse stocks of materials of stale and slow-moving types of materials that are not used in production and have been in the warehouse of the organization for a long time without movement.

Having studied the state of stocks of certain types of materials, you should proceed to consider their consumption. At the same time, their actual consumption should be compared with the expense according to the business plan, recalculated for the actual volume of output, and identify savings or overspending of certain types of materials. It is also necessary to establish the reasons for these deviations. Overspending of materials can be caused by the following main reasons: incorrect cutting of materials, replacement of one type, profile and size of material with others due to their lack of stock, custom size material, inconsistency of allowances and dimensions of the material, the manufacture of new parts to replace rejected ones, etc. It is necessary to establish the reasons for the overspending of material resources in production.

See below:

In conclusion of the analysis carried out, it is necessary to generalize the reserves for increasing output associated with material resources.

Reserves for increasing output:

reduction of waste materials in the production process;
reduction in the net weight of products due to the revision of their design;
rational replacement of materials with more efficient materials.

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1 . Analysis of material resources

Fixed assets - part of the property of the enterprise, which is repeatedly used in the trading process as a means of labor.

To characterize the movement (receipt and disposal) of fixed assets, relative indicators are also used.

The renewal ratio is determined by the ratio of the amount of received fixed assets for the year to the balance at the end of the year.

The retirement rate is determined by the ratio of the amount of retired fixed assets for the year to the balance at the end of the year.

The excess of the coefficient by the retirement coefficient is considered positive, which indicates the policy of updating fixed assets at the enterprise.

A qualitative characteristic of fixed assets is given on the basis of a number of indicators, including the coefficients of physical wear and tear.

The coefficient of physical depreciation of fixed assets is determined by the ratio of the amount of depreciation to their original or replacement cost.

The shelf life coefficient is calculated as the difference between the unit and the coefficient of physical wear or the ratio residual value fixed assets to their original (replacement) cost.

To assess the efficiency of using fixed assets, both general indicators are used that characterize the efficiency of using the entire set of fixed assets, and private indicators that characterize the efficiency of using individual groups of fixed assets.

Generalizing performance indicators include indicators of capital productivity, capital intensity, capital equipment, capital-labor ratio, capital profitability, etc.

The return on assets (F o) is determined by the ratio of turnover to the average annual cost of fixed assets, which shows how many rubles of turnover fall on each ruble of fixed assets.

where F is the average annual cost of fixed assets;

N - turnover.

Capital intensity (F e) is determined by the ratio of the average annual cost of fixed assets to turnover. The change in capital intensity shows the increase or decrease in the value of fixed assets per ruble of turnover.

Capital equipment (F osn) is determined by the ratio of the average annual cost of fixed assets to the average number of employees:

where R is the average composition of employees

Capital-labor ratio (F c) is determined by the ratio of the active part of fixed assets to the average number of operational employees:

where F a - the cost of the active part of fixed assets;

R is the average number of operational workers.

Return on equity (F p) is determined by the ratio of profit to the average annual cost of fixed assets:

where P is profit.

For a comprehensive assessment of the effectiveness of the use of fixed assets, integral indicators for assessing the use of fixed assets are determined. The following integral indicator (S) is more often calculated:

Private indicators of the use of certain types of fixed assets, for example, the use of commercial and industrial premises, are: turnover per 1 m 2 of the total (trade) area and profit per 1 m 2 of the total (trade) area. Equipment utilization indicators are: equipment shift ratio, equipment utilization ratio installed equipment, utilization factor of installed equipment, equipment capacity utilization factor, etc.

The growth of indicators of the efficiency of the use of fixed assets in dynamics is viewed positively, except for capital intensity.

1. Turnover and fixed assets

1) Labor productivity per employee, capital productivity, capital intensity, capital equipment (in rubles), the degree of depreciation of fixed assets (in%) for the last reporting year;

2) Deviations and growth rates according to the given and calculated indicators;

3) Influence on the deviation of capital productivity from the previous year of changes in labor productivity and capital-labor ratio.

2. Trade turnover, capital productivity and capital-labor ratio

Based on the given data, determine:

1) The average number of employees and the average annual cost of fixed assets for the past and reporting years;

3. Turnover and fixed assets

Based on the given data, determine:

1) Labor productivity, capital productivity, capital intensity, capital-labor ratio (in rubles), profitability level (in%), profit per 1 ruble of fixed assets, an integral indicator of the efficiency of using fixed assets;

2) Deviations and growth rates for the given and calculated indicators;

4. Turnover and fixed assets

Based on the given data, determine:

1) Return on assets, capital intensity, capital-equipment and labor productivity for the past and reporting year.

2 . Labor force analysis

The analysis of labor resources usually begins with a study of the staffing of certain categories of workers. The following are distinguished from the total number of employees:

· Management personnel and specialists;

· Operative workers (including sellers);

Support staff.

The structure of personnel is assessed, for which the share of each category of employees in the total number is calculated. The growth in the share of sellers in the number of operational employees, and the latter - in the total number of employees is considered positive, because. the growth of the volume of sales of goods mainly depends on them.

For motion analysis work force turnover ratios are determined by acceptance (K n) or disposal (K in), as well as the coefficient of total (total) turnover (K s) according to the following formulas:

K n = R n | R; K in = R in | R; K c \u003d (R n + R c) | R

where R n is the number of employed workers;

R in - the number of retired workers;

It also analyzes the staff turnover resulting from the dismissal of employees due to own will or for violation labor discipline. To assess staff turnover, the coefficient (K t) is calculated, defined as the ratio of the number of laid-off workers for the above reasons (R y) to the average number of employees:

In the process of analysis, along with the staff turnover rate, the staff stability coefficient (K ST) is also calculated according to the formula

K ST \u003d 1 - R y / R + R n

The efficiency of the enterprise depends on the rational organization of labor and increasing its productivity. The indicator of labor productivity in trade is the value of turnover per one average employee, as well as by certain categories. This indicator is determined by the formula:

where P - labor productivity (average turnover per employee);

N - turnover;

R - average number of employees.

Consequently, the volume of trade can be represented as the product of the number of employees and their productivity.

You can also determine the impact on the deviation of turnover from the plan or last year changes in three factors: the number of all employees, the ratio of operational workers and all workers, labor productivity per operational employee.

This dependence is expressed by the formula

N=R x R on | R x N | R on ;

where R is the number of all employees;

R on - the number of operational workers;

R on | R is the ratio of operational and all employees;

N | R on - labor productivity per one operational worker.

Labor productivity is influenced by a number of factors, including the volume of trade turnover, the average number and composition of sales workers.

With the growth of trade turnover with a constant number of employees, labor productivity increases, and vice versa. An increase in the number of employees with a constant turnover affects labor productivity negatively.

The dependence of labor productivity on the composition of trade workers can be expressed as follows:

N|R , = N|R , x R , x R , | R, ;

where R, - the number of sellers;

R , - the number of operational workers;

R, - the number of all employees.

Analysis of the influence of factors on labor costs begins with determining the impact on them of the number of employees and the average wage according to the following formula:

where U - labor costs;

R - average number of employees;

C3 - medium wage one worker.

The main formula can be transformed by replacing the number of employees with an equivalent value:

where N - retail turnover;

CO - average turnover per employee (labor productivity). After such a replacement, the formula will take the following form:

In this case, it is possible to determine the impact on labor costs of three factors: turnover, labor productivity and average wages.

1. The movement of personnel in two enterprises, pers.

Based on the given data, determine the following indicators (with an accuracy of 0.001 units):

1) Rates of staff turnover, staff stability, total hiring and firing turnover for each of the enterprises.

2. Use of labor resources in the enterprise

Based on the given data, determine:

1) Commodity turnover according to the plan and actually;

2) Total number man-days and man-hours worked by all employees for the year according to the plan and actually;

3) The coefficients for the use of working time and the length of the working day;

Compile analytical and summarizing tables, analyze the calculated indicators.

3 . Analysis of production costs and product profitability

Distribution costs - expressed in monetary terms, the costs of living and materialized labor to bring goods from the producer to the consumer.

Distribution costs are characterized by an absolute amount and a relative indicator - the level. Absolute indicator reflects total amount company's expenses for a certain period. However, it does not give an idea of the result obtained for each ruble of costs, i.e., the efficiency of spending.

U io \u003d IO / N x 100,

where U io - the level of distribution costs;

IO - the sum of distribution costs.

The intensity of change in the level of distribution costs is characterized as follows:

T meas \u003d U io / PU io x 100,

where T meas - the rate of decrease (increase) in the level;

У io - the size of the decrease (increase) in the level;

PU io - the initial level of distribution costs.

The level of distribution costs is one of the most important qualitative indicators of trading activity. This indicator is used to judge, on the one hand, the amount of costs per one ruble of turnover, on the other hand, the share of trade costs in the retail price, the efficiency of the use of material, labor and financial resources.

Along with the level of distribution costs, an indicator of cost intensity is used to analyze the effectiveness of expenses.

Cost intensity (C e) can be represented as a function of two factors: changes in the amount of costs (C), i.e. costs of distribution and turnover (N). The initial model of this factorial system will look like:

The method of lengthening the numerator of the original model is used by replacing one or more factors by the sum of homogeneous indicators. If the total cost (Z) is replaced by individual elements, such as labor costs (U), material costs(MZ), depreciation of fixed assets (AM), etc., then the multiple model will look like a mixed, and then a multiplicative model with a new set of factors:

Z e \u003d MZ / N + U / N + OCH / N + AM / N + P p / N \u003d X1 + X2 + X3 + X4 + X5,

where X1 - material consumption;

X2 - wage intensity;

X3 - the level of deductions for social needs;

X4 - depreciation level;

X5 - the level of other expenses.

In the analysis of distribution costs, the reporting data are compared with the planned and data of the previous year (period). The difference between the actual and planned amount of distribution costs (or in dynamics) is the absolute deviation (savings or overruns). The deviation in the level of distribution costs from the plan or compared with the previous year (period) is called the size of the decrease (increase) in their level.

By the size of the reduction (increase) in the level of distribution costs, you can determine the amount of their relative savings (overspending) in a simplified way. It is calculated according to the following formula:

E o \u003d N x U io / 100,

where E o - relative savings (overrun) of distribution costs;

N - the volume of turnover of the reporting year;

U io - the size of the reduction (increase) in the level of distribution costs.

Distribution costs are influenced by many factors, including the volume and structure of trade turnover, commodity turnover, changes in tariffs and rates for services, prices for materials, fuel, etc., changes in retail prices for goods, etc. The main means of labor

With the growth of turnover, the amount of distribution costs increases, and their relative level decreases. This is due to the fact that different cost items depend on the turnover differently, so they are conditionally divided into two groups: fixed and variable. Consequently, the growth of turnover may be accompanied by an increase in the absolute value of not all costs, but only a change in their part (level variable costs does not change).

The division of distribution costs into fixed and variable allows you to identify the amount of relative savings (overspending) and determine the impact on them of the volume of trade. To do this, the planned distribution costs are recalculated for the actual turnover. To this end, the sum of the planned variable costs is multiplied by the percentage of the implementation of the sales plan and divided by 100. Adding to the result the sum of the planned fixed costs, we find the total adjusted (recalculated) amount of distribution costs.

Similarly, the costs of circulation of the previous year are recalculated for the turnover of the reporting year.

The variable part of the costs can also be determined by multiplying its level (planned or last year) by the turnover of the reporting year and dividing by 100.

The structure of trade turnover can affect distribution costs both in the direction of their reduction and in the direction of increase. An increase in the share of more cost-intensive goods in the turnover in terms of the complexity of their delivery and sale, storage conditions increases the distribution costs, and vice versa.

The impact of changes in the structure of turnover on the average level of distribution costs can be determined by the method of percentage numbers.

1. Trade turnover and distribution costs by cost elements, thousand rubles.

Based on the given data, determine:

1) the structure of distribution costs for the past and reporting years;

2) levels of distribution costs by cost elements and in general for the enterprise for the past and reporting years;

3) deviations and growth rates.

Compile an analytical table and build a figure in the form of pie charts characterizing the structure of distribution costs, and analyze the calculated indicators.

2. Trade turnover and distribution costs, thousand rubles.

Based on the given data, determine:

1) the percentage of the implementation of the plan of turnover and distribution costs;

2) levels of distribution costs according to the plan and actually;

3) absolute savings (overspending) of distribution costs in terms of amount and level;

4) the amount and level of distribution costs according to the adjusted plan;

5) relative savings (overspending) of distribution costs in terms of amount and level.

Compile an analytical table and analyze the calculated indicators.

Table 1

Product profitability indicators

Indicators	Change
		2010/2009 (+, -)	2011/2010 (+, -)
1. Revenue from the sale of goods, thousand rubles.
2. Profit from sales, thousand rubles.
3. Balance sheet profit, thousand rubles.
4. Net profit, thousand fish.
5. Profitability of all sold products,%, (item 2: item 1 * 100%)
6. Total profitability, % (Art. 3: Art. 1*100%)
7. Profitability of sales in terms of net profit, % (item 4: item 1 * 100%)

table 2

Return on assets and equity

Indicators	Symbol	At the beginning of the reporting year	At the end of the reporting period	Change,(+/-)

1. The value of assets, thousand rubles.
2. average value current assets, thousand rubles
3. The value of non-current assets, thousand rubles.
4. Size equity, thousand roubles.
5. The amount of borrowed capital, thousand rubles.
6. Sales proceeds, thousand rubles, f No. 2 line 010
7. Profit from sales, thousand rubles, f No. 2 line 050
8. Net profit, thousand rubles. f#2 p.190
9. Expenses for the production and sale of products, thousand rubles. f#2(p.020+p.030+p.040)
10. Return on total assets, % (line 8/line 1*100)
11. Return on current assets, % (line 8/line 2*100)
12. Return on non-current assets, % (line 8/line 3*100)
13. Return on equity, % (line 8/line 4*100)
14. Return on borrowed capital, % (line 8/line 5*100)
15. Return on sales, % (line 7/line 6*100)
16. Profitability (efficiency) of expenses, % (p.7/p.9*100)

4 . Analysis financial results

Table 1

Factor analysis of the dynamics of stability coefficients economic growth

Indicators	Last year	Reporting year	Change

1. Net profit, thousand rubles.
2. Dividends, funds for material incentives and social development, thousand rubles.
3. Profit aimed at the development of the enterprise (reinvested profit), thousand rubles.
4. Proceeds from the sale of goods, products, works, services, thousand rubles.
5. The average annual amount of all funds of the enterprise, thousand rubles.
6. Average annual amount of own capital, thousand rubles.
7. Average amount of current assets, thousand rubles.
8. The average annual amount of own working capital, thousand rubles.
9. Average amount of short-term liabilities, thousand rubles.
10. Ratio (share) of profit reinvested in production (3:1)
11. Profitability (yield) of sold products,% (1:4*100)
12. Turnover of own working capital, times (4:8)
13. Ratio of self-sufficiency working capital (8:7)
14. Current liquidity ratio (coverage) (7:9)
15. Ratio (share) of short-term liabilities in the capital of the enterprise (9:5)
16. Financial dependency ratio (5:6)
17. Coefficient of sustainability of economic growth, % (3:6*100)

table 2

Horizontal and vertical analysis of the enterprise

Indicators	At the beginning of the reporting year	At the end of the reporting period	Change (+,-), thous. rub.	Change in %	Growth rate, %	Structure change %
		% to balance currency		% to balance currency


1. Non-current assets - Total


2. current assets- Total
Including
2.1 Manufacturing stocks
2.2 Accounts receivable
2.3 Cash and short-term investments
2.4 Other current assets


1. Equity
2. Borrowed capital - total
Including
2.1 Long-term liabilities
2.2 Current liabilities - total

2.2.1 Short-term loans and borrowings
2.2.2 Accounts payable
2.2.3 Other current liabilities (line 30-line 660)

Table 3

Factor analysis of return on equity

Indicators	Notation	Changes
			2010/2009, (+,-)	2011/2010, (+,-)
1. Net profit, thousand rubles.
2. Proceeds from the sale of goods, products, works, services, t.r.
3. The sum of all funds (assets), tr.
4. The amount of equity capital, tr.
5. Profitability of sales (turnover), % (p. 1: p. 2 * 100)
6. Resource return coefficient, rub. (page 2: page 3)
7. Coefficient of financial dependence, times (p. 3: p. 4)
8. Return on equity ratio, % (p.1:p.4 * 100)

Table 4

Analysis of solvency indicators

Balance sheet items and liquidity ratios	Change
		2010/2009 (+ ; -)	2011/2010 (+ ; -)
1. Cash, thousand rubles
2. Short-term fin. investments, thousand rubles
3. Total cash and securities, thousand rubles
4. Short-term accounts receivable, thousand rubles
5. Total cash, securities and accounts receivable, thousand roubles.
6. Inventories (minus deferred expenses), thousand rubles.
7. Total liquid funds, thousand rubles
8. Short-term loans and borrowings
9. Accounts payable, thousand rubles.
10. Total short-term liabilities, thousand rubles
11. Absolute liquidity ratio (st.3/st.10)*
12. Quick liquidity ratio (st.5/st.10)*
13. Current liquidity ratio (st.7/st.10)*

Table 5

Analysis of relative indicators of financial stability

Indicators	Normal restrictions	Deviations
			2010/2009 (+ ; -)	2011/2010 (+ ; -)
1. Capital and reserves, thousand rubles
2. Short-term borrowings, thousand rubles
3. Long-term borrowed funds, thousand rubles.
4. Non-current assets, thousand rubles.
5. Current assets, thousand rubles, including:
5.1 Reserves, thousand rubles
6. Own working capital, thousand roubles. (Art. 1 - Art. 4 + Art. 3)
7. Total balance, thousand rubles
8. Equity flexibility ratio (item 6 / item 1)
9. Autonomy coefficient (Art. 1/Art. 7)
10. Ratio of borrowed and own funds (item 2+ item 3 / item 1)
11. Coefficient of industrial property (Art. 4/ Art. 7)
12. Ratio of reserves coverage with own sources of financing (Art. 6 / Art. 5.1.)