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

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GRADUATE QUALIFICATION WORK

Profit of the enterprise (on the example of LLC "Magnezit Montazh Service", 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 it is profit that is the final financial result of the enterprise, which serves as a source of replenishment of the financial resources of the enterprise. To characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity (economic, financial, entrepreneurial) in economic analysis, the indicators of profit and profitability (profitability) are calculated.

The first of them, in fact, is the purpose of the enterprise, the second indicator - the indicator of profitability allows you to accurately assess the level of development of the enterprise, both in general and from various angles.

Profit in market conditions is one of the main goals of entrepreneurship and a criterion for production efficiency. Management of profit and profitability of the enterprise allows you to identify big number development trends, indicates errors in economic activity, and also reveals the reserves of growth in profit and profitability, which, ultimately, allows the enterprise to carry out its activities more successfully, this has determined the relevance of this work.

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

to assess the profitability of the enterprise;

analyze the profit and profitability of LLC "Magnezit Montazh Service";

The object of the research is the company Limited Liability Company “Magnezit Montazh Service” (abbreviated corporate name of the company - LLC “Magnezit Montazh Service”).

The subject of profit is OOO Magnezit Montazh Service.

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

The total volume of work is 85 pages.

The final qualifying work is illustrated with 13 figures, 22 tables, 1 appendix. The bibliography includes 63 sources.

The information base is 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, the methodology used in the analysis of profit and profitability.

In the second chapter, directly, the analysis of profit and profitability using the selected methodology is presented, a brief description of LLC "Magnezit Montazh Service" is presented.

In the last chapter, measures are proposed to improve the financial condition of the enterprise.

1. ECONOMIC CONTENT OF THE PROFITS OF THE ENTERPRISE

1.1 The essence of the profit of the enterprise

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

At the same time, this interpretation of the role of profit is currently not the only one. From the point of view of the modern Anglo-American school of finance, which has gained recognition in many countries of the world, the priority in the activities of the enterprise is not so much profit as its derivative - maximizing the income of the owners of the enterprise. The characteristic of the income growth of the owners of the enterprise is the size of their current and deferred income on invested capital, the source of which is profit. Such a target setting is associated with the fact that an enterprise can provide an increase in profits, for example, by saving costs for maintenance of production or training, but in the future this may lead to a decrease in the efficiency of its functioning due to a high level of depreciation of fixed assets or a 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 company's financial resources, but also about such directions of their distribution and use that would allow the company to maximize its market value and, accordingly, ensure an increase in the income of the owners. The ability to self-increase the cost of capital is ensured by capitalizing part of the profit received by the enterprise, i.e. its directions for the growth of assets. The higher the amount and level of capitalization of the profit received by the enterprise, the more the value of its net assets increases, and, accordingly, the market value of the enterprise as a whole. At the same time, these goals cannot be achieved without optimizing the company's profits.

Profit is the simplest and at the same time the most difficult category of a market economy. Its simplicity is determined by the fact that it is the core and the main driving force of the economy, the main incentive for the activities of entrepreneurs in a market 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 at the enterprise means that the income received exceeds all costs associated with its activities. In other words, in quantitative terms, profit is a residual indicator, which is 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 simultaneously not only a financial result, but also the main element of the company's financial resources. 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, material incentives for employees. The profit of the 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 skill (preparedness, experience, initiative) of managers to successfully carry out economic 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 carry out the functions assigned to it. The mechanism of redistribution of enterprise profits through the tax system makes it possible to “fill” the revenue side of state budgets of all levels.

Profit is the most important source of meeting the social needs of society. The social role of profit is manifested, first of all, in the fact that the funds transferred to the 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 the satisfaction, at the expense of the company's profit, part of the social needs of its personnel.

Profit is the main defense mechanism that protects the company from the threat of bankruptcy. The enterprise is much more successful in getting out of the crisis state with a high potential for generating profits. Due to the capitalization of the received profit, solvency can be quickly restored, financial stability 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 is the total, total profit of the enterprise received for 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 transactions, reduced by the amount of expenses on these transactions.

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

internal factors include: the acceleration of scientific and technological progress, the level of management, the competence of management and managers, the competitiveness of products, the 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 adjusted gross income of the enterprise by the amount of the gross expenses of the enterprise 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 of profit, the dominant role belongs to. The higher the level of profit generation of an enterprise in the process of its economic activity, 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, increasing the competitive position of the enterprise in the market.

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

increase in the volume of production;

improving product quality;

sale or lease of surplus equipment and other property;

reduction of production costs due to more rational use of material resources, production facilities and areas, labor force 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 using production factors.

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

The main three functions of profit are presented in Figure 1.

Figure 1 - Profit functions

The profit function, which characterizes the economic effect of the enterprise, is the result of the activity 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, material and technical supply and other income, and most importantly - on the extent to which this product meets the needs of the consumer, that is, whether it is 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. However, it is necessary to emphasize the inconsistency of profit as a generalizing indicator of activity. Both domestic and foreign practice shows that profit growth can be not only a consequence of economic activity. Profit growth can 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. In this case, profit serves as a "knot" for the interconnection of the interests of society, organization and individual employees. An interest in the growth of profits means, therefore, an interest in the integrated use of all directions and methods of improving the results of economic activity, reducing production costs, saving living and materialized labor, in a more complete mobilization of internal reserves. In addition, it is interested not only in the production of products with the lowest possible individual costs, but in those products that satisfy the needs of society in it, are in demand. That is, the more effective economic activity, the greater is the profit and, therefore, the more funds can be used to finance expanded reproduction, social development and material incentives for participants in economic activity.

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

1.2 Enterprise profit management process

The mechanism for generating profit 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 of the formation of the company's profit is shown in Figure 2.

Figure 2 - Scheme of the formation of the company's profit

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 a part of the value of the surplus product that has developed at a certain stage of development of society, in a certain economic system, and realized through the economic mechanism created in it.

This approach makes it possible 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 the analysis of financial and economic activity, such a delineation of concepts makes it possible to clearly represent not only the objective foundations of the flow of profit formation processes, but also the specific form of their organization. There is an opportunity not only to determine the factors influencing the process of formation of financial results, but also the boundaries of their controllability, makes it possible to distinguish among them those dependent and independent of the economic entity, production and non-production, etc.

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

Distribution and use of profits is an important process that meets both the needs of enterprise development and the formation of state budget revenues.

The mechanism for distributing profits should be built in such a way as to contribute in every way to increasing the efficiency of production, to stimulate the development of new forms of management.

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

An economically sound system of distribution of profits must first of all guarantee the fulfillment of financial obligations to the state and maximally provide financial resources for the needs of the enterprise. The general scheme of distribution of profits at the enterprise is shown 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 the net profit.

Market conditions of management determine the priority areas of profit use. The development of competition necessitates the expansion of production, its improvement, and the satisfaction of the material and social needs of labor collectives. Accordingly, the 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 meeting consumer and social needs. So, from the profit 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 serves not only as a base for financing industrial and social development, but also serves as a source for the payment of various fines and sanctions paid by the enterprise in case of violation of the current legislation.

As the enterprise develops, its profitability grows, part of the net profit can be directed to expanding sponsorship activities, 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 fully realize the goals and objectives of the enterprise, and will also contribute to the development and adoption of effective management decisions.

Consider the process of managing the profit of an enterprise. 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 at each 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 management of the company's profit determines a number of requirements for this process, the main of which are:

integration with common system enterprise management;

the complex nature of the formation of management decisions;

high dynamism of management;

multivariate approach to the development of individual management decisions;

focus on the strategic goals of the enterprise development.

The main goal of profit management is to maximize the welfare of the owners of the enterprise in the current and future period. This main goal is intended to ensure at the same time the harmonization of the interests of the 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 the maximization of the size of the generated profit, corresponding to the resource potential of the enterprise and the market situation.

This task is implemented by optimizing the composition of the enterprise resources and providing them effective use... The main natural limiters of the amount of profit are the maximum possible level of use of the resource potential and the current conjuncture of 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 economic risks, their permissible level is formed, which determines an aggressive, moderate or conservative policy for carrying out certain types of activities or conducting certain business operations. Based on the given level of risk in the management process, the corresponding level of profit should be maximized.

In the process of forming the profit of the enterprise, the reserves of its growth must first be realized through operating activities and real investment, which provide the basis for the future development of the enterprise. As part of the operating activities, the main focus should be on ensuring the growth of profits by increasing the volume of work performed.

This level, with the successful operation of the enterprise, should not be lower than the average rate of return on the capital market, if necessary, compensate for the increased entrepreneurial 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 at the expense of profit in accordance with the tasks of the enterprise development in the coming period.

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

This task is designed to ensure the maximization of the well-being of the owners in the future period. The rate of increase in market value is largely determined by the level of capitalization of profits received by the company in the reporting period. Each enterprise, based on the conditions and tasks of economic activity, itself determines the system of criteria for optimizing the distribution of profits to the capitalized and consumed part of it.

The program for the participation of personnel in profits, 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 employees to the formation of profits, and on the other hand, ensure a sufficiently acceptable level of their social protection.

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

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

The construction of a profit management system requires the formation of a systematized list of objects of this management. Such a systematization of control objects should, on the one hand, reflect the functional orientation of this control, 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 receivables

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

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

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

The legislative and normative foundations of the state's economic policy regulate the formation and distribution of profits of enterprises in various forms: tax regulation; regulation of the mechanism of depreciation of fixed assets and intangible assets; regulation of the amount of deductions of profit to the reserve fund; regulation of minimum wages.

The market mechanism for regulating the formation and use of enterprise profits.

Supply and demand in the commodity and financial markets form the level of prices 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 profits.

A system of specific methods and techniques for the implementation of profit management.

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

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

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

In the practice of profit management, the following basic systems of analysis at the enterprise are distinguished.

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

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

Comparative analysis of profit 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 the 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 - production, investment and financial. This is due to the need to determine the risk measure when determining the measure of profit for its individual operations.

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

Integral analysis of profit allows you to get the most generalized characteristics of the conditions for its formation.

The basis of the enterprise 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 tasks of enterprise development in the coming period.

Profit planning in 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	Profit planning implementation forms
1. Forecasting the formation and distribution of profits	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 the main aspects of the formation, distribution and use of enterprise profits
3.Operative planning of the formation and use of profit	Development and communication to executors of budgets on all major issues of formation and use of enterprise profits

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

The system of current planning of the formation, distribution and use of profits is based on the profit management policy and consists in the development of specific types of plans. The initial prerequisites for the development of such current 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 individual types of resources developed at the enterprise;

the current system of tax rates;

the results of the analysis of profit for the previous period.

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

Applied in the process of operational planning, formation and use of profits, budgets are classified according to a number of characteristics.

The use of systems and methods for planning profit allows you to improve the efficiency of its management in the enterprise.

As part of the mechanisms for managing the profit of an enterprise, an important role is given to the 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 at the enterprise.

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

At present, the control of enterprises' profits is carried out by the following control systems:

internal control;

controlling.

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

Profit controlling is a system of internal control that ensures the concentration of control actions on the most priority areas of the formation and use of the company's profit, the timely identification of actual results from the envisaged and the adoption of operational management decisions on the implementation of established tasks.

In any of these profit control systems at the enterprise, 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;

Providing multifunctionality of profit control;

Orientation of profit control to quantitative standards;

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

Timeliness of control operations;

Flexibility of building control;

Ease of building control;

Cost effective control.

Taking into account the listed requirements, profit control at the enterprise is based on the following main stages:

Determination of the object of control.

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

Determination of the types and scope of control.

In accordance with the construction of the control system, it is subdivided into strategic, current and operational. Each of the types must correspond to its specific scope and the frequency of implementation of its functions. The characteristics of certain types of profit control are presented in Table 2.

Table 2 - Characteristics of certain 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 the actual values from those provided for by the corresponding tasks.

Development of a system of quantitative control standards.

After defining and ranking the list of monitored indicators, it becomes necessary to establish quantitative standards for each of them. The standards are the target indicators of the profit management policy, the indicators of current plans and budgets, the system of state or enterprise-developed norms and standards.

Building a monitoring system for indicators included in profit control.

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

Formation of a system of algorithms of actions to eliminate deviations.

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

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

"Eliminate deviation" - provides a procedure for finding and implementing reserves to ensure the fulfillment of target, planned or standard indicators.

“To change the system of planned or normative indicators is undertaken in cases where the possibilities of normalizing certain aspects of profit formation are limited or even 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 work, it does not characterize the efficiency of its work. To determine the efficiency of the enterprise, it is necessary to compare the results (in this case, profit) with the costs or resources that provided these results. Various profitability indicators are used as a criterion for the efficiency of the enterprise.

1.3 Enterprise profitability

Profitability is a relative indicator of production efficiency, which characterizes the level of return on costs and the degree of resource use. 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 the sales proceeds, or to the assets of the enterprise. Thus, the profitability ratios show the degree of efficiency of the company.

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

The main ways to increase profitability at the enterprise are:

reducing the cost of production and sales of products;

increasing the volume of production;

increase in 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 the increase in 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 assets and working capital, the growth of the mass of profits, the better use of funds; the pricing system for equipment, buildings and structures and other carriers of fixed assets; establishment and observance of norms of stocks of material resources, work in progress and finished goods. To achieve a high level of profitability, it is necessary to systematically and systematically introduce the 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 change 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 affect the change in the level of prices for products. Thus, sound methods of establishing and planning profitability are closely related to the pricing system. The amount of profit, and, consequently, the level of profitability, first of all, depends on changes in prices for products and their cost.

In the concept of profitability of production, the accumulations created in the process of manufacturing products are compared with the production assets initially allocated to a given enterprise. The profitability of production serves as a measure of the effectiveness of the use of funds at the disposal of the enterprise.

The economic sense of the profitability of production is not limited to reducing the cost of living and materialized labor for the production of a unit of output. The mass of funds involved in production process, significantly differs from their number, which is included in the amount of costs associated with the manufacture of products. A huge amount of fixed assets materialized in buildings, structures, equipment and inventory takes part in the production process. Production costs include their depreciation, i.e. the share of their value transferred at one time or another to the cost of production. 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 the profitability of production. One of the main sources of growth in production profitability is an increase in the mass of profits received by the enterprise. This growth is achieved as a result of a decrease in production costs, a change in 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 grows.

The main factor of profit growth is the reduction of production costs. However, a number of other factors affect the value of the balance sheet profit: changes in product prices, the amount of the remainder of unsold products, sales volume, production structure, etc. prices (their increase in connection with the improvement of product quality or a decrease due to the aging of certain types of products, saturation of the consumer market with some products or in connection with the transition to new equipment and production technology). An increase in the profitability of production means an increase in the return on each ruble of the advanced funds and, thus, their more efficient use.

Profitability indicators are relative characteristics of the financial results and efficiency of the 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, market exchange.

Profitability indicators are important characteristics of the factor environment for the formation of profit (and income) of enterprises. For this reason, they are mandatory elements 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 indicators of profitability determines the alternative search 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 resource, the volume of resources consumed and the volume of production, profit from sales and profitability (profitability) of sales are closely related to each other.

Majority profitability industrial enterprises countries (both in terms of funds and in terms of production costs) are falling noticeably. Moreover, the profitability to funds falls much faster than this indicator, calculated in relation to the cost price. 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 return on assets, is growing at a higher rate than the cost of production. Lower growth rates of prime cost in comparison with the cost of fixed assets are also determined by the fact that the increase in prime cost is to a certain extent compensated by the growth of labor productivity.

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

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

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

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

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

Indexation of working capital and a clear definition of the sources of their formation.

An important factor in the growth of profitability is the work of enterprises to save resources, which leads to a decrease in production costs, and, consequently, to an increase in profits. The fact is that the development of production by saving resources at this stage is much cheaper than the development of new technologies and the involvement of new resources in production.

Reducing the cost should become the main condition for the growth of profits and profitability of production.

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

2.1 a brief description of enterprises and financial analysis

Date of foundation of LLC "Magnezit Montazh Service" February 15, 2006. The direction of activity is the production of refractory works, assembly and dismantling works. Currently, the company employs 437 highly qualified workers. Of these, 146 are refractory workers, 99 are a repairman, 80 are an electric and gas welder, 25 are drivers, 87 are administrative staff.

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

The company OOO "Magnezit Montazh Service" is a subsidiary of OOO "Group" Magnezit ". LLC "Magnezit Montazh Service" has two branches located:

In the city of Novokuznetsk;

In the city of Chelyabinsk.

Magnezit Group is an integrated company that provides a full cycle of production and sale of refractory products for all types of heating units, as well as the provision of engineering and maintenance services.

As part of the Magnezit Group:

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

Satkinskoye deposit of magnesian ores in the Chelyabinsk region;

The Goluboe deposit in the Krasnoyarsk Territory;

8 manufacturing plants:

OJSC Kombinat Magnezit (Russia);

LLC Kyshtym Refractory Plant (Russia);

LLC "Magnesit-Torkret-Massy" (Russia);

LLC Siberian Magnezit (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:

LLC "Group" Magnezit "

- "Dalmond Refractory Materials"

service center for maintenance of heating units:

LLC "Magnezit Montazh Service"

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

Central region: Moscow;

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

North-West region: St. Petersburg;

Southern region: Taganrog;

Siberian region: Novokuznetsk.

Ukraine:

Dnepropetrovsk;

Kryvyi Rih;

Donetsk.

Belarus:

Kazakhstan:

Pavlodar city;

city of Alma-Ata;

Uzbekistan:

Tashkent city;

city of Bekabad;

Slovakia:

city of Kosice;

Germany:

Dusseldorf;

United Arab Emirates:

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

development of lining schemes;

leveling work;

refractory works of any complexity (masonry, concrete work, gunning);

assembly and dismantling works.

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

The company is forced to operate in a difficult market environment, which prevents the rapid growth of the volume of services provided and limits the profitability of the business.

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

Consider the main indicators of the enterprise presented in table 3.

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

The name of indicators	Deviation	Rate of change,%

Proceeds from the sale of goods, thousand rubles
Cost of goods sold, thousand rubles
Prime cost per 1 ruble of proceeds, rub.
Average annual cost of fixed assets, thousand rubles
Return on assets, rub.
Capital intensity, rub.
Net profit, thousand rubles

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

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

The enterprise in the reporting year received a loss, which is a negative characteristic of the enterprise.

Let's analyze the property status of LLC "Magnezit Montazh Service" for 2010-2011, presented in table 4.

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

The property of the enterprise increased by 20,924 thousand rubles, mainly due to the growth of current assets by 18,205 thousand rubles. (87%). Which increased, in turn, due to an increase in reserves by 15,007 thousand rubles. (71.7%).

Consider the structure of the balance sheet of LLC "Magnezit Montazh Service", presented in table 5.

Table 5 - Structure of the balance sheet of LLC "Magnezit Montazh Service" for 2010 - 2011

		The change

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

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

Receivables
Short-term financial investments
Cash



III. Capital and reserves
IV. long term duties
V. Short-term liabilities

From the data in table 6 it follows that in recent years the balance sheet has grown 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 total decreased by 5.1%. And current assets increased by 18,205 thousand rubles. and 5.1% in relation to the balance sheet.

Benefits of magnesite slab

As for the advantages of magnesite slabs, first of all, they should be attributed to their resistance to moisture and fire resistance, so that they can be used for special structures, the structures of which are subject to high requirements for fire safety, as well as resistance to environmental influences. Including magnesite slabs are endowed with excellent sound and thermal insulation properties, therefore, they can be used for the manufacture and cladding of facades, ceilings, floors, interior partitions. This material has good frost resistance, and also meets all high environmental standards, namely, magnesite plates do not contain formaldehyde, asbestos and other harmful substances. Another of the properties of magnesite slabs is their lightness, which in turn makes it possible to quickly and easily mount a variety of structures that do not require lifting mechanisms in their installation, due to this, the weight of the structure is significantly reduced, and during the installation itself, fewer workers work on one sheet. ...

Quite a big advantage of magnesite slabs is that they are convenient and easy to process, and do not require special fixtures and tools.

Consumer properties of magnesite slabs:

Refractoriness. The magnesite slab does not burn and does not give off smoke when the fire is open.
Moisture resistance. Under the influence of moisture, dampness or steam, this plate does not soften, deform and does not rot.
Ease. The magnesite slab has a density equal to 0.85-1.27 g / cm ?, easy to install.
Strength. This material has low deformation rates under the influence of dryness, moisture, heat, is endowed with shockproof properties and is durable in operation.
Thermal insulation. Coefficient for of this material is - 0.216 W / m2
Sound insulation - with a thickness of 6 millimeters is 29 dB.
Frost resistance - more than 50 cycles.
Environmental friendliness. Does not contain harmful substances, absolutely safe for people and food.
anti-corrosion. Magnesite slabs retain their anti-corrosion properties at a temperature of -40 degrees Celsius. It can be used for the ceiling and walls of freezers.
Magnesite slabs are highly adaptable and easy to work with.

Thanks to the antiseptic properties of the materials that make up the magnesite slab, the appearance of fungi and mold is prevented.
The magnesite slab can be painted, drilled, sawed, glued, and hammered in. Due to the fact that it is easy to process, the wear of tools is reduced, during installation, such problems as fastening with screws, self-tapping screws and construction brackets do not appear.

The magnesite slab can be cut under the most ordinary conditions, since it does not require specialized equipment. When cutting a magnesite slab, there is no need to use dust extraction devices, as it does not emit a large amount of dust.

As for drilling a slab, it can be done using conventional drills, without using metal drills with victorious tips for this, as some types of materials require.

To fix the magnesite slab, pre-drilling of holes is not required, since self-tapping screws are used for this, which are intended for plasterboard slabs.

For gluing and painting a magnesite slab, you can use adhesives and paints that are used with any decorative materials. The paint can be applied both in one layer and in several, it directly depends on the type of paint and your immediate desire.

Magnesite board can be laminated with paper, PVC, wood or other material. When decorating premises, preference is given to using glass and vinyl wallpaper. In such cases, after the boards and work surface have been primed, glue and technology are applied to the wallpaper according to the manufacturer. The surface of a magnesite slab lends itself well to plastering and cladding with ceramic slabs.

Mounting technology of magnesite plates

For repair and construction work, specialists choose magnesite slabs due to their excellent technological properties. Using this material, inconvenient wet processes are excluded, which, in turn, create uncomfortable conditions at the facility, when working with magnesite slabs, labor productivity increases, therefore, time and nerves of customers are saved. Using this material for repair work at home or in the office, you will avoid deposits construction waste and dirt.

The magnesite slab is a composite material in the form of sheets, the width of which is 0.915-1.22 meters, the length is 1.83-2.44 meters, and the thickness is 3-12 millimeters.

Given the hygienic and physical qualities of the magnesite slab, it is ideal for living spaces. As mentioned earlier, it is an environmentally friendly material, therefore, it does not emit harmful substances in environment This is confirmed by radiation and hygiene certificates.

Wall decoration

The installation of magnesite slabs is quite simple. In this case, it is necessary to assemble the frame from wooden beams or standard profiles. Magnesite slabs are attached to the frame by means of self-tapping screws, no pre-drilling of holes is required. Before starting the manufacture of a frame from wooden boards and slats, it is necessary to accurately calculate the dimensions of the frame, it is important to take into account the fact that at the joints of dry plaster sheets the width of the frame slats was at least 7.5 centimeters.

Vertical slats or boards must be nailed to the wall using nails that are at least 7-10 centimeters long. In cases where the wall breaks through with difficulty, it is necessary to drill holes and insert plugs, and then drive nails into them, the distance between them should be no more than 50 centimeters from each other. Magnesite slabs are nailed to the already prepared constructed frame in such a way that there would be a space of 4-5 millimeters between them, this is necessary for the subsequent finishing of the seams.

An empty space of approximately 20-25 millimeters remains between the wall and the slabs, which in turn creates additional thermal insulation. But in order to take away such precious centimeters from the living space, magnesite slabs do not have to be fixed to a wooden frame.

Magnesite slabs can be glued directly to the wall itself, this is done using a gypsum mastic test, which consists of plaster of paris and a 2% solution of bone glue, and the glue in this case is needed so that the gypsum does not harden immediately. Having prepared this mastic, it must be thrown onto the wall with tubercles, using a spatula for this, this must be done within the size of the magnesite slab at a distance of 35-40 centimeters from each other.
On the edges of the sheet, mastic should be applied not in bumps, but in a continuous ridge. After the mastic has been sketched. Immediately press the magnesite slab against the wall and knock on it, thereby leveling the surface.

The corners of the room should be tiled without leaving seams. If you need to trim any ledge, then the junction of the external seams must be glued with gauze strips and carefully putty. The outer corners can also be fixed with wooden or plastic corners. Seams that are between the sheets must be filled with gypsum dough and putty.

Magnesite board is an excellent base for wallpapering. You can glue them without any pretreatment of the board, the only thing that needs to be done is to seal the seams before gluing. It is also permissible to reuse and remove wallpaper without the risk of damaging the face of the magnesite slab.

Application of magnesite slabs in dry construction technology

One of the achievements in the field of construction for last years was the introduction of technologies of "dry construction".

Technologies of this type completely exclude the use of water, as, for example, in wooden, frame and prefabricated-panel housing construction, thermal insulation of structures, in roofing systems and technologies of hinged facades.

The method of "dry construction" when using magnesite slabs is used directly for leveling ceilings, wall surfaces, installation of interior partitions.

A magnesite slab is a sheet that has a thickness of 3 to 20 millimeters with a size of 1220x2440 millimeters or 915x1830 millimeters. Both sides of the sheet are reinforced with fiberglass mesh, which in turn, while maintaining the lightness of the material, gives it strength. Magnesite with special additives (modifiers and plasticizers) is used as a filler; it is necessary to give it the required functional characteristics.

It is also worth noting that magnesite is a fire-resistant and non-flammable material, completely odorless and electrically neutral.

As for the technology of "dry construction" itself, it is quite simple and mastered quite quickly. It begins directly with the marking according to the drawing and the installation of the frame, to which, in turn, magnesite plates are attached by means of screws - self-tapping screws. The seams must be putty, as for the internal space, then all the necessary communications, electrical wiring and mineral wool for sound insulation can be laid there. Having assembled this frame, the walls will have a perfectly flat surface and for their further processing, wallpapering, painting, facing with a ceramic plate, etc.

The advantages of structures made of magnesite slabs also consist in the fact that they can be used with a variety of heat and sound insulating materials, both for external and internal insulation of the roof, walls and floors.

Partitions made of magnesite slabs are quite effective in resisting accidental loads, for example, impacts of soft or solid etc., provide significantly greater sound insulation (almost twice as high), retain their shape under the influence of an open flame or moisture. Various communications are perfectly hidden in walls, ceilings, etc., and access to them is simplified as much as possible. With all this, systems made of this material are lightweight, which in turn does not create a large load on the floors. It follows from this that the foundation and frame of the house can be made lightweight, and this will significantly reduce the cost of construction. When using magnesite slabs, there is practically no construction waste that would require removal and disposal.

Another advantage of magnesite slabs is that they are resistant to various environmental influences.

LIMITED LIABILITY COMPANY "MAGNEZIT INSTALLATION SERVICE"

Archive extract

OGRN	1067417002124
INN	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
2018 expenses	RUB 1,340,012,000
Authorized capital	RUB 50,000
General manager	Golovin Maxim Alexandrovich

Mini-information on LLC "MAGNESIT INSTALLATION SERVICE"

LLC "MAGNESIT INSTALLATION 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 INSTALLATION SERVICE"... The organization was assigned OGRN 1067417002124 and TIN 7417013654. Legal address: 456910, Chelyabinsk region, SATKA, st. SOLNEchnaya, 32. The main activity is: "Provision of services for installation, repair and maintenance furnaces and furnace furnaces ". The company is also registered in such categories as:" Purchase and sale of own non-residential buildings and premises "," Rent of cars "," Manufacture of machinery and equipment for metallurgy. "General Director - Golovin Maxim Alexandrovich. form (OPF) LLC "MAGNEZIT MONTAZH SERVICE" - limited liability company Type of ownership - private property.

Taxes and fees for 2017

Paid by the organization LLC "MAGNESIT INSTALLATION SERVICE"(INN 7417013654) taxes and fees for 2017, according to the Federal Tax Service:

Transport tax	RUB 271.509
NON-TAX INCOME administered by tax authorities	0 RUB
Income tax	0 RUB
Corporate property tax	RUB 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 medical insurance of the working population, credited to the budget of the Federal Fund for Compulsory Medical Insurance	RUB 21,141,456
Debt and recalculations for CANCELED TAXES and fees and other obligatory payments (except for UST, fear. Contributions)	0 RUB
Insurance and other contributions for compulsory pension insurance credited to the Pension Fund of the Russian Federation	RUB 111,899,168
Value added tax	RUB 122,994,100

Contacts

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An important advantage of magnesite slabs is the ease, simplicity and speed of their installation. Pre-treatment of the material is carried out using standard tools, as for working with drywall.

General scheme

Wall decoration and installation of partitions

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

Frame mounting technology

Draw guidelines.
Use a dowel or anchor to secure the upper and lower longitudinal profiles to the ceiling and floor
Install vertical profiles (610 mm apart) and install horizontal profiles.

Slab mounting technology

Cut the slab to the required size, which is 10 mm less than the height of the wall.
Plates are fixed on profiles with self-tapping screws (at a distance of 150-200 mm from each other). The head of each self-tapping screw must be recessed 0.5 mm. The distance from the edge to the screw is 15-20 mm.
It is worth fixing the plates starting from the center, then fixing around the perimeter. You cannot secure a slab in multiple locations without deforming it.
Please leave a 4mm gap between the boards.
Before fixing the board, place the fire retardant material in the profile frame to increase sound absorption and fire retardant effect.
Drill a hole in the surface of the slab to accommodate the screw. The screw must be recessed 1 mm into the board. Self-tapping screws can be screwed directly into the plate.
when installing external partitions, first install the profiles according to the drawing. The rough surface looks outward when you attach the board to the profiles. Finally, smooth the surface with 2 cm of plaster (cement ratio 1: 2).
Fill the space between the two boards evenly with putty, then glue in a strip of fiberglass tape and press evenly.
Apply a layer of blotting paper to the dried putty.
Cover the paper tape or fiberglass tape with a 150 mm wide scraper with plaster.
After the top plaster has dried, cover everything with a thin layer. The thickness of the plaster is less than 2 mm on average.
After the plaster is completely dry, attach the # 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.Connector profile C
5.U profile connector
6. Bearing profile
7.Support profile
8.Horizontal profile

Installation technology

Draw guide lines to define the fixing point, the distance between the supporting profiles is 1200 mm.
Use a hook to connect the boom and the support profile. Keep the support profile horizontal.
Use the holder to fix the auxiliary profile vertically to the carrier. The distance between the auxiliary profiles is 612 mm.
If necessary, place the horizontal profiles at a distance of 1224 mm from each other.
Use self-tapping screws to fasten the plate to the auxiliary profiles and check the reliability and tightness of the connection.

MAGNETIC PLATE PROCESSING

The big advantage of magnesite slabs is the convenience and ease of processing, which does not require special tools and fixtures. Cutting of these boards can be done in the same way as drywall.

No pre-drilling of holes in the sheets is required for fixing the Magnesite board. Self-tapping screws are used designed for gypsum plasterboards.

For painting and gluing magnesite boards, adhesives 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 customer's wishes, on the dry primed surface of the sheet.

Magnesite boards can be laminated with PVC, paper, wood and other finishing materials. After priming the sheets and filling the formed seams, the working surface is directly pasted with wallpaper, using glue and the technology of wallpaper manufacturers.
The surface of magnesite slabs is easy to plaster and tiling with ceramic tiles.

Size: px

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Transcript

1 Ministry of Education and Science of the Russian Federation Federal State Budgetary educational institution higher vocational education"South Ural State University"(National Research University) Branch of FSBEI HPE" SUSU "(NRU) in Satka Department of Humanities and Socio-Economic Sciences WORK CHECKED Reviewer, Director of LLC" MMS "ADMIT TO PROTECTION Head of Department, Ph.D. .Ek Panf ilov U6. OS 2016 yy [. S. Ovchinnikova 2016 Elaboration of the development program for the enterprise LLC "Magnezit Montazh Service" Borodin 2016 The author of the work is a student of the group StMD-466 X b. O G. L From 6 E.V. Byska 2016 Normocontroller, senior lecturer 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 FGBOU VPO "SUSU" (NRU) in Satka Department of Humanities and Socio-Economic Sciences Direction "Management »APPROVED: Head of the Department, Candidate of Economic Sciences, M. S. Ovchinnikova 2016 ASSIGNMENT E for the final qualification work of the student Ekaterina Valerievna Byskaya StMD Group work approved by the order of the branch from g. Deadline for the student's completed work g. 3 Initial data for work Balance sheet, statement of financial results, cash flow statement, charter of the limited liability company "Magnezit Montazh Service" (new edition), order on accounting policy of the organization, Federal Law "On Companies with limited responsibility ". 4 List of issues to be developed 4.1 Analysis of the activities of the company LLC "Magnezit Montazh Service" 4.2 Development of the development program of the company LLC "Magnezit Montazh Service"

3 4.3 Evaluation of the effectiveness of measures to replace equipment at the enterprise OOO "Magnezit Montazh Service" 5 Illustrative material (posters, albums, handouts, layouts, electronic media, etc.) C ^ p about 6 (XV \ V "* & (HL ( X \ HP_ MliHchlStdXS (1L H. v T ^ -SCH O "CJc h JW * LGNYA QjOO SU LSoVfcpu. ^ Ueufo b 7_ Z o V.C4VO. With y \ a y) gllya ci iv bv .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>goo, e L ^ U. O ^ S oip WO acc, ^ c b H c X ^ ^ v -U 7 C ob, 3 ^ x C, (1 N. (/ 4 v u.) Vf ^ y Q JX Q ^ ^ Ts. Bc Aic, n -0 - "tw 5> wv ^^" c CSCM b A & ja A "^ v ^ ojjams ^ v," e * cv 3 u ^ ^ C A ^ 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 СЯЧ ^ ^ ti<_%ц V, У? P "Л>l force<-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 assignment d. Supervisor ^ R The assignment was accepted for execution by Candidate of Economic Sciences, Associate Professor S.I. Borodin A6? CA ^ E.V. Byska

4 CALENDAR PLAN Names of the stages of the final qualifying work Terms of the work stages Introduction Mark of the leader's completion 1 chapter chapter chapter Conclusion Egraphic part Design of the work Referral for review Work defense L ... - "Head of the department / candidate of economic sciences, associate professor M. S. Ovchinnikova / Head of FQP / Candidate of Economic Sciences, Associate Professor S.I.Borodin / Student L&C i) / E.V.Byska /

5 ANNOTATION Byyska E.V. Development of a development program for the company OOO Magnezit Montazh Service. - Satka: SUSU branch, State Sanitary and Epidemiological Service, 2016, 78 pages, 5 illustrations, 37 tables, bibliogr. list - 26 hire., 3 annex, 11 pages. handout f. A4. The work deals with the development of a program for the development of the enterprise. The object of the research work is the enterprise LLC "Magnezit Montazh Service", which carries out complex service maintenance of heating units. In the practical part of the final qualification work, based on the results of the analysis of the development of the development program of the company LLC "Magnezit Montazh Service", measures were developed to improve the efficiency of its activities and strengthen the competitive position in the market, an assessment was made of the effectiveness of measures to replace equipment at the enterprise.

6 CONTENTS INTRODUCTION ANALYSIS OF THE ENTERPRISE ACTIVITIES OF THE COMPANY "MAGNEZIT MONTAZH SERVICE" LLC ... characteristics Cash flow analysis Loan consideration for the purchase of motor vehicles PERFORMANCE ASSESSMENT OF EQUIPMENT REPLACEMENT MEASURES AT THE ENTERPRISE OF MAGNEZIT MONTAZH SERVICE LLC ... 54 CONCLUSION ... 68 BIBLIOGRAPHIC LIST APPENDIX A ... 73 APPENDIX APPENDIX A ... ... 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. 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, a change in the role of small businesses, a change in the role of human resources, and other reasons have led to an increase in the importance of working out the development of an organization. The majority of enterprises now have private owners, and the task of effective management of these enterprises comes to the fore. Moreover, some of these enterprises have already established operational management, but the owners understand that enterprises can work 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 foregoing it follows that the chosen project topic "Development of the development program for the enterprise of LLC" Magnezit Montazh Service "is very relevant and practically significant for the supreme governing body, as well as for the general meeting of participants. The purpose of the work is to develop a program for the development of the enterprise on the example of LLC "Magnezit Montazh Service". Objectives of the work: - study of the general characteristics of the enterprise; - carrying out financial analysis; - conducting a SWOT analysis; - determination of the development strategy of LLC "MMS"; - finding profitable suppliers and vehicles with the required characteristics; - study of the analysis of cash flow; - consideration of a loan for the purchase of vehicles; 7

8 - to assess the economic efficiency of the event. The object of the study is the activities of the limited liability company "Magnezit Montazh Service", which was founded in 2006 to conduct activities for the comprehensive service maintenance of heating units. The subject of the research work is the commercial activity of LLC "Magnezit Montazh Service". 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 annexes. Such a regulation of the work allows the most complete reflection of 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 lies in the fact 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. It is recommended to use the results of the project when improving the company OOO "Magnezit Montazh Service". eight

9 1 ANALYSIS OF THE ENTERPRISE OF THE COMPANY "MAENEZIT MONTAZH SERVICE" LLC 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 "MMC", created in accordance with the Civil Code of the Russian Federation , The Federal Law "On Limited Liability Companies", other regulations governing the creation and operation of an enterprise in 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. LLC "MMS" considers its goal to create a new value of 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 implement independent economic, including foreign economic , activities and profit making. To achieve these goals, LLC "MMS" will use all available opportunities, including further efforts to reduce costs, increase efficiency and improve the quality of the work provided, as well as the use of new advanced technologies. By concluding an agreement with Magnezit Installation Service for the transfer of a heating unit to a comprehensive service, the customer receives the following benefits: transfers to an external contractor the function of managing a non-core function, thus being able to concentrate only on 9

10 core business, reduces the volume of warehouse stocks and, consequently, 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 operations of completing, installing, maintaining and repairing linings ... Magnesite Montazh Service mainly specializes in the installation, repair and maintenance of heating units and equipment. The service of comprehensive maintenance of heating units, offered today by Magnezit Montazh Service, consists in transferring a number of functions that are non-core for metallurgical, cement and other industries to an external contractor who has the necessary materials, knowledge, experience, qualified personnel and financial resources. This transfer of the auxiliary function to outsourcing allows the company to concentrate on its core business, creating conditions for the accelerated growth of its shareholder value. And also carries out other types of activity: - wholesale trade in refractory products; - trade and procurement activities; - organization of a network of specialized enterprises and retail stores; - building industry and construction; - repair of equipment used in the production of refractories; - repairs with partial production of equipment and structures; - repair of oven cars; - processing of mineral raw materials and rendering services for cutting stone; - providing advice, training and services in the field of economics, marketing, patent and 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; ten

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. Certain types of activities, the list of which is determined by the Federal Law, the company can engage in only on the basis of a special permit (license), one of the activities of the organization is mine surveying, which includes the alignment of the geometric axis, checking the furnace slope, leveling the frames, alignment of the drive axis, and repair and installation and lining works 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 is rubles. The authorized capital was contributed in the form of cash. The property of the organization is fixed assets, circulating assets, as well as other material values and financial resources, which are acquired legally and 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 on the distribution of its net profit among the Participants on a quarterly, half-yearly or yearly basis. Part of the profit of the organization is intended for distribution among the Participants, distributed in proportion to their shares in the authorized capital of the company. The Company is not entitled to make a decision on the distribution of its profits between the Participants on the grounds and in the cases provided for by 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 Society consisted of one Member (Founder). Until the membership of the Company's Members is increased, the functions of the supreme governing body of the Company shall be assigned to its Member. Decisions on issues within the competence of the General Meeting of Members of the Company are made by a single member of the Company individually and are drawn up in writing. The participant's representative acts on the basis of a written power of attorney drawn up in accordance with the current legislation of the Russian Federation. Members have a number of votes proportional to the size of their shares in the authorized capital of the Company. The General Meeting of the Participants is headed by the Chairman, who is elected from among the participants by a simple majority of votes from the total number of votes of the community members. The operational management of the company's activities is carried out by the sole executive body of the company - the General Director, exercising his powers on the basis of an agreement (contract) concluded with him, Elected (and dismissed from office) by the General Meeting of Participants for a period of five years. The General Director represents the Company without a power of attorney and carries out practical management of the Company's work on the principles of one-man management, in accordance with the decisions of the General Meeting of the Participants. The General Director is accountable to the General Meeting of the Participants and bears responsibility to him for the implementation of the Company's activities and the performance of the tasks and functions assigned to him. Functions of the General Director: - exercise control over the maintenance of the accounting and reporting procedure of the Company in accordance with the legislation of the Russian Federation; - is personally responsible for the implementation of decisions of the General Meeting of Participants; - submits reports on the implementation of decisions of the General Meeting of Participants; 12

13 - issues orders for appointment, hires, dismisses and applies incentives and penalties for the Company's employees; - opens current and other accounts in banks; acts on behalf of the Company without a power of attorney, including representing its interests and concluding 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 current and long-term plans of the Company, contractual obligations; - makes a decision on the secondment of 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 attributed to the competence of the General Meeting of Participants and within the powers given to him by the supreme governing body of the Company. To check and confirm the correctness of the prepared 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 Members of the Company, to engage a professional auditor who is not related to the property interests of the organization, a person acting as the sole executive body of the Company and the Members of the Company. ... The Participant is obliged: - by the decision of the General Meeting of the Participants, to make contributions to the property of the Company in the manner, size, composition and terms stipulated by this decision; - notify the other Members of the Company in writing of their intention to sell their share in the authorized capital with an indication of the price and other terms 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; - to carry out other obligations stipulated 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 prescribed 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 on the activities of the company and get acquainted with its accounting books and other documentation in accordance with the procedure established by this Charter; - take part in the distribution of profits; - sell or otherwise build on your share in the authorized capital; - leave the company at any time, regardless of the consent of its other Members; - to receive, in the event of liquidation of the company, part of the property remaining after settlements with creditors, or its value; - to elect and be elected to the governing bodies of the Company; - to exercise other rights stipulated 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 LLC "MMS" to carry out work of almost any degree of complexity. fourteen

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. Assessment of the financial condition, as a rule, is carried out on the basis of financial statements. Analysis of liquidity 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 a 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. The analysis of balance sheet liquidity consists in comparing funds for an asset, grouped according to the degree of diminishing liquidity, with short-term liabilities for liabilities, which are grouped according to the degree of complexity and their repayment. To analyze the liquidity of the balance sheet of the enterprise, the assets 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 presence of its circulating assets, in the amount theoretically sufficient to pay off short-term liabilities. An enterprise is liquid if its current assets formally exceed short-term liabilities. Depending on the degree of liquidity, that is, the speed of transformation into cash, the assets of the enterprise are divided into the following groups: 15

16 Ai the most liquid assets, which include cash and short-term financial investments. A2 - quickly realizable assets, this includes accounts receivable, payments for which are given within 12 months after the reporting date. Az - slowly sold assets, items in the second section of the balance sheet, including VAT inventories, receivables, payments for which are given more than 12 months after the reporting date and other current assets. A4 - hard-to-sell assets, this group includes non-current assets. P [- the most urgent liabilities, they include accounts payable. P2 - short-term liabilities, these include short-term borrowed funds and other short-term liabilities. P3- long-term liabilities, include long-term loans and borrowings, as well as deferred income, provisions for presented expenses and payments. P4 - permanent liabilities, these include articles of the third section of the balance sheet, capital and reserves, i.e. the amount of equity and the firm. 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 to cover the most urgent liabilities of absolutely and most liquid assets. If the inequality A2> P2 is feasible, then quickly realizable assets exceed short-term liabilities and the organization may be solvent in the near future, taking into account timely settlements with creditors, receiving funds from the sale of products on credit. If the inequality АЗ> ПЗ is feasible, then in the future, with the timely receipt of funds from sales and payments, the organization may be solvent for a period equal to the average duration of one turnover of working capital after the date of the balance sheet. 16

17 Simplified appearance of the balance sheet of the presented enterprise LLC "MMS" is presented in table 1. Table 1- Aggregated balance of liquidity of the enterprise LLC "MMS" Name 2013 thousand rubles year thousand rubles year thousand rubles. Huh? A a Total p, p p P Total According to the table, it should be concluded: in 2013 the organization meets all the conditions of absolute liquidity, the balance sheet of the company is absolutely liquid. Compared to 2014 and 2015 of the four mandatory conditions of absolute liquidity, only one is not met, therefore, in these years the organization's balance sheet is not absolutely liquid. Failure to comply with a,> 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 the 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 conditions out of four 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, more detailed is the analysis of solvency using financial ratios. 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 General 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 paid off through the sale of quickly liquid assets. Shows what part of current liabilities the company can pay off at the expense of cash and short-term financial investments Legend TA - current assets; TO - current liabilities TA - current assets; TO - current liabilities; 3 - DS stocks - cash; KFV - short-term financial investments; TO - current liabilities Formula _ TA _ A1 + A2 + AZ vol ~ 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 timely pay the bills presented. The easier and faster an asset can be exchanged at 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 liquidity. Let us analyze how liquidity is assessed, liquidity ratios and the peculiarities of their application in financial analysis. From the calculations, the obtained 18

19 results for the most illustrative image we will summarize the liquidity ratios for three years in table 3. Table 3 - Liquidity ratios at the LLC "MMS" Indicator 2013 2014 2015 Total liquidity 20.4 4.2 4.4 Fast liquidity 18.7 3.5 3.8 Absolute liquidity 12.1 0.2 0.9 Average total liquidity 6.2 4.4 Average quick liquidity 5.4 3.7 Average absolute liquidity 1.6 0.6 The table shows , that the ratio of total liquidity 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, an unjustified increase in accounts receivable. The normative 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 more than one and is calculated on the basis 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 ability of the organization to pay off its obligations in full. The recommended value of the absolute liquidity ratio is more than 0.2. It corresponds to the norm and is quite high. This indicates a clear grasp of the organization's funds to cover short-term liabilities. In our case, the value of the indicator in excess of the recommended one indicates the ineffective and irrational use of funds that could be directed to the development of the enterprise. 19

20 Based on the obtained liquidity ratios, it is possible to register a decrease in indicators, which indicate that the company took measures to improve its activities by reducing the liquidity ratios to standard values. In 2015, the results of taking measures are already clearly visible, the best decrease falls on the total liquidity ratio, the smallest decrease occurs with the absolute liquidity ratio, which are closest to the recommended expert values, which are clearly shown in Figure 1. NI- Total liquidity Fast liquidity - Absolute liquidity Figure 1- Liquidity ratios of the enterprise LLC "MMS" Profitability analysis Depending on what to compare the profit indicator, three groups of indicators can be distinguished for analyzing the profitability of the enterprise: return on equity, return on sales, profitability of production. Profitability is a relative measure 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 assets, resources or flows that form it. Can be expressed as profit per unit 20

21 invested funds, and in the profit that each received monetary unit carries. Profitability is a profitable, relative measure of cost effectiveness. For further analysis, it is necessary to calculate the indicators presented in Table 4. Table 4 - Indicators of profitability P indicator Economic content Formula Profitability Characterizes the profit the enterprise receives from each ruble, t v advanced for the formation of assets. Profitability Characterizes the presence of equity capital of profit calculated on ^ invested by the owners t v of this organization (shareholders and) capital. Profitability of fixed assets Profitability of sales It characterizes the share of profit in the structure of proceeds from sales of products. Production cost 0 h i s i w i w i w i n i i e i h i n a k t i w o i p i i t i p tv h i st I have been in the middle I was in the middle Unified information on remaining performance _ K net profit revenue Cost of sales 11c - revenue in table 5. Table 5 - Profitability indicators of LLC "MMS" Indicator 2014, in% 2015, in% Profitability of the enterprise -19.244 19.731 Return on equity -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 can be seen that by 2015, compared to 2014, the organization received profit both from sales and from financial and economic activities in general, which caused lo positive 21

22 values of all three profitability indicators presented in the table. This is a positive development trend of the enterprise. We can safely say that the solvency of the organization does not cause any doubts and the company has a chance for further development. Focusing on the obtained profitability indicators, it is possible to fix an increase in indicators, in this situation it is important to compare the obtained values with the dynamics of permanent assets and the production cost of the organization, if they also grow, then we can say with confidence that the company is moving in the right direction of development. The dynamics of the increase in indicators is shown in Figure 2. “None”. For the analysis of business activity, various indicators can be calculated that characterize the efficiency of the use of material, labor and financial resources. The main ones are: resource efficiency (the ratio of the advance capital turnover) 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 a company uses its funds. The analysis of business activity consists in the study of the levels and dynamics of the turnover rates. Relative indicators of business activity (turnover) characterizing the efficiency of using the organization's resources, these are turnover rates. The average value of indicators is determined as the average chronological for a certain period (according to the amount of available data); in the simplest case, it can be defined as half the sum of indicators at the beginning and end of the reporting period. The financial position of the organization depends on how quickly the funds invested in assets turn into real money. In order to calculate the indicators of business turnover, you must first calculate the average values of equity, accounts receivable, accounts payable and the value of fixed assets. In a simplified way, the average values are presented in Table 6. Table 6 - Average values of the indicators of LLC "MMS" Indicators 2014, thousand rubles a year thousand rubles. Average value of equity capital 37880.5 Average value of accounts receivable 21054.5 Average value of accounts payable Average value of 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 turnover characteristics largely determine the level of profitability of an enterprise. Now that we have all the indicators for calculating turnover, we can calculate the business activity indicators for 2013 and 2014. 23

24 For the most graphic representation of the data obtained, let us summarize all the obtained indicators of business activity for two years in table 7. Table 7 - Indicators of business activity of LLC "MMS" Indicators 2014 2015 Asset turnover, day 2 2 Equity turnover, day 2 2 Turnover of permanent assets (return on assets) 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 LLC "MMS". Decrease in such indicators as asset turnover, equity capital turnover, fixed assets turnover, accounts receivable turnover ratio and accounts payable turnover period, but an increase in accounts receivable turnover period and accounts payable turnover ratio. To achieve acceptable values of indicators of business activity, try to reduce or maintain such a level of accounts receivable turnover ratio within reasonable limits. Take measures to reduce the turnover ratio of accounts payable by reducing the average amount of accounts payable. Increase the turnover of assets by increasing the cost of stocks of raw materials, and accordingly reduce the periods of turnover of receivables and payables. The excess of accounts receivable over accounts payable, as well as high values of the solvency criteria, indicate a stable financial condition of the enterprise. The change in the periods of turnover of accounts payable and receivable is clearly shown in Figure 3.24

25 S Turnover period DZ Turnover period KZ Figure 3 - Periods of turnover at the enterprise LLC "MMS" Indicators of financial stability Financial stability of the enterprise - the ability of the enterprise to finance its assets at the expense of permanent, stable sources. It is characterized by a set of absolute and relative indicators. An integral part of the overall stability of the enterprise, the balance of financial flows. Financial stability ratios characterize independence for each element of the company's assets and for property as a whole, make it possible to measure whether the company is financially stable enough. In the classical theory of analysis of financial statements, financial stability is understood as such a ratio of the assets and liabilities of the organization, which guarantees a certain level of risk of the organization's insolvency. Thus, as indicators of financial stability, ratios that characterize the structure of the asset and liability of the balance sheet, as well as the ratio between individual items of the asset and liability, can be used. Absolute indicators of financial stability are indicators characterizing the level of provision of current assets with 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 vivid image of the data obtained, we will summarize all the indicators obtained for two years in table 8. Table 8 - Indicators of financial stability of LLC "MMS" Indicators 2014 2015 Net working capital Ratio of total solvency 5.44895 Ratio of autonomy 0, Capitalization ratio 0, All the presented indicators are within the normative values, this indicates a high independence from external sources of attracting financial resources, a low probability of bankruptcy, 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 liabilities, and an increase in this indicator is a positive trend for the organization as a whole. The rest of the indicators for the period under review also increased, but not to a significant extent 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 the company's competitiveness in the market. A feature of the method is that since the 1980s, SWOT analysis has been actively used to develop strategic decisions and has not lost its relevance over the entire period of its existence in the toolkit of managers. The method of strategic planning, which consists in identifying the factors of the internal and external environment of the organization and dividing them into four categories. 26

27 SWOT Explanation: S = Strengths, product strengths; W = Weaknesses, product weaknesses; (^ Opportunities, company opportunities; T = Threats, company threats. To identify strengths and weaknesses, conduct a SWOT analysis. Table 9 - Strengths and weaknesses of LLC "MMS" Strengths Opportunities - fame and recognition - increase the barrier to market entry; " brand "; cooperation with new - the complexity of services; companies. -qualified employees; - winning tenders. Weaknesses Threats - high dependence on - demographic decline; service consumers; - increased 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 reflect it in full. For example, the popularity and recognition of the brand, since it entered the market since 2006 and has already had ten years of work behind it, and has positive reviews from the outside. There are no similar companies in this area in the vicinity. We can say that this is the only company in the territory and the Ural Federal District. Another strong point of the organization is the complexity of services, since the company attracts the best specialists for a quick and high-quality order fulfillment. One of the strengths is qualified employees, since the organization has a team of highly professional specialists, which has no analogues in the market of Russia and neighboring countries, which allows LLC 27

28 "MMS" to carry out work of almost any degree of complexity. The strong point is also the victory in tenders, since it is not difficult for the company to win a tender, since the organization already has extensive experience in obtaining a tender. The weak point of any organization is its dependence on service consumers, since services are targeted at a narrow circle of service consumers. Also, one of the weaknesses of the organization is the high dependence on inflation and prices, because with inflation, the established proportions in prices for services are violated, it becomes more and more difficult for an organization to make an 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 weak side - this is due to the fact that ordinary employees are cut wages, do not produce any incentives. The opportunity is to increase the barrier to market entry, i.e. from the beginning of the period, it is necessary to obtain a license to engage in mine surveying activities, these works include the alignment of the geometric axis, checking the incline of the furnace. Another opportunity is cooperation with new companies, now construction is developing in full and you need to watch the market, maybe a new construction organization has appeared, which is currently choosing an organization for the development of technical proposals and projects for various heating units and their units. One of the threats facing the organization is the demographic decline, since due to the poor ecology, the city's population prefers to move to other places. And it will be more difficult to find young specialists. Also, the threat to the company is the increase in the tax rate for real estate, which is based on its market value. Enterprises try to counterbalance any tax increase by raising prices for their services, no matter how they work at a loss. After that, buyers get the impression that they are 28

29 pay extra for this type of service. What plays a negative role in the development of the enterprise. It can be seen from the SWOT analysis that the company has sufficiently 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 LLC "MMS" 29

30 2 DEVELOPMENT OF THE ENTERPRISE DEVELOPMENT PROGRAM MAGNEZIT MONTAZH SERVICE LLC 2.1 Choosing a development strategy for LLC MMC »Goals. A key component of any strategy definition is the “vision for the future” that a firm must have or must develop in order to develop a development strategy. In the process of implementing the strategy, each level of management solves its specific tasks and carries out the functions assigned to it. Top management has a decisive role to play. From the analysis of the enterprise it is clear that the organization is working 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 company must increase or even create a new customer value of its offer. The methods of implementation of the enterprise development strategy do not matter. Differentiation by production process means less scrap, better warranty conditions and longer service life than comparable equipment from competitors. Standard parts and raw materials can also be used, thereby reducing production costs. It should be understood that a differentiation strategy is especially successful when revenues exceed the cost of innovation. If the uniqueness can be easily reproduced by competitors or the consumer does not see the product or product

31 services of uniqueness, preferring the products of other enterprises, differentiation must be recognized as unsuccessful. It is impossible to give guarantees of the success of the application of 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 deterioration of fixed assets. For this reason, restoration, reconstruction, and renewal of equipment today is almost a priority task, on the solution of which the future of the plant depends. For the organization of LLC "Magnezit Montazh Service" it was decided to replace the equipment. In accordance with modern conditions and requirements, the organization's policy provides for continuous 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 the opportunity to improve their qualifications by visiting various centers and industries. The use of modern methods allows you to keep up with the times and achieve the proper quality in the provision of services. Due to the uncertainty and inaccuracy of calculations, a strategic project can easily turn into an empty undertaking. This should not be allowed, the costs must lead to the planned results. But unlike conventional manufacturing control practice, attention should be focused 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; - 7 seater passenger car. For further calculations, you need to know the specific amount to be spent to replace the equipment. To understand where the best offer for buying a particular car will be, it is necessary to analyze various suppliers. Prices are for the beginning of June. We will analyze prices based on ads, selecting the most popular models of lifting equipment from leading manufacturers, we will begin to analyze the technical characteristics of 25 ton truck cranes from several suppliers. Truck crane 25 tons is mounted on KAMAZ, MAZ and URAL vehicles. Cranes with a lifting capacity of 25 tons are the most demanded 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 profile; - the possibility of using an extension boom ("jib"); - the use of additional counterweights; - the ability to install additional equipment for work in special climatic conditions; - crane operations control system; Choosing a truck crane, we pay attention to its lifting capacity and technical characteristics. The characteristics of 25 ton truck cranes vary considerably. Each crane model has unique consumer properties. The Moscow supplier of truck cranes PALFINGERSANY was selected from the requirements for the truck crane. Characteristics of the truck crane: the lifting capacity of the crane 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 the city of Moscow, st. Fabricius 42, bldg. 1 The cost of a truck crane without delivery is RUB thousand. without VAT. VAT is 1,080 thousand rubles. Total thousand rubles The distance from Moscow to Satka is 1,591.8 km. On the website of this supplier, a graphic example of a truck crane is presented in the maximally expanded form, Figure 4. "S Figure 4 - Working ranges of a PALFINGERSANY truck crane Another Moscow supplier of truck cranes is TECHPROMSERVICE LLC. Characteristics: the lifting capacity of the truck crane is 25 tons, the boom length is 21 meters, the jib 7 meters, maximum lifting moment 80 tm., 3-section telescopic boom The seller is located in the city of Moscow, Severyaninsky proezd The cost of a truck crane without VAT is RUB thousand RUB RUB Total RUB The distance from Moscow to Satka is 1,591.8 km. zz

34 The closest supplier of truck cranes with a lifting capacity of 25 tons is the Chelyabinsk company AVTOTRAKS 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 gives 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. For the convenience of choosing a supplier of a truck crane, we will summarize the data obtained in table 10 and analyze it. Table 10 - Choosing a supplier of a truck crane Company City of location Distance to Satka km. Cost without VAT thousand rubles VAT thousand rubles Total thousand rubles PALFINGERSANY Moscow 1 591, TEKHPROMSERVICE Moscow 1 591, AVTOTRAKS Group Chelyabinsk According to the presented data and technical characteristics, we can say that if you 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 crane provided on the seller's website does not meet the working requirements, namely the length of the boom does not meet the requirements for working at LLC "MMS". Based on the fact that the closest seller does not suit us, we will consider Moscow suppliers of truck cranes. The total cost of the PALFINGERSANY truck crane exceeds the total cost of the TECHPROMSERVICE company by rubles, but the first supplier has the technical characteristics that are most suitable for the activities of LLC "MMS". 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 select a dump truck company in the same way. Let's take a couple of suppliers 34

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