An example of an analysis of the financial condition of an individual entrepreneur. Analysis of the financial condition of the enterprise. This job is not suitable

In 2009, the growth of proceeds from sales amounted to 7.2 thousand rubles in comparison with 2008. or 0.17%.

The cost of goods sold in the FE "Clothes" enterprise in 2007 amounted to 3765.5 thousand rubles, in 2008 - 3965.6 thousand rubles, in 2009 - 3973 thousand rubles, that is, there is an increase in the cost of 200.1 thousand rubles or 5.31% in 2007 compared to 2008 and a decrease of 286 thousand rubles. or 0.72% in 2009 compared to 2008.

The gross profit of FE "Clothes" for the study period has a pronounced upward trend. So, in 2007 it amounted to 288.9 thousand rubles, in 2008 - 339 thousand rubles, in 2009 - 374.8 thousand rubles. In 2008, it was 10.56%, and in 2009 - 17.34%.

The changes that took place were reflected in the growth in the profitability of sales. The return on sales is calculated by dividing the profit from the sale of products, works and services, or net profit, by the amount of proceeds received.

R p2007 = (288.9 thousand rubles / 4054.4 thousand rubles) * 100% = 7.13%

R p2008 = (339 thousand rubles / 4304.6 thousand rubles) * 100% = 7.88%

R p2009 = (374.8 thousand rubles / 4311.8 thousand rubles) * 100% = 8.69%

As the above calculations show, the profitability of sales of FE "Clothes" increased during the analyzed period from 7.13% to 8.69%, which positively characterizes the commercial activity of the enterprise.

Thus, in general for the period 2007 - 2009. there is an upward trend in key performance indicators. At the moment, the number of employees of FE "Clothes" is 16 people.

For the analysis of efficiency indicators of the use of labor resources of IE "Clothes" for 2007 - 2009. let's draw up table 3.

Table 3 - The main indicators of the efficiency of the use of labor resources of IE "Clothes" for 2007 - 2009

Indicators	Change (+ ;-)		Rate of change,%
	2008 to 2007	2009 to 2008	2008 to 2007	2009 to 2008

Number of employees, people
Wages fund, thousand rubles
Indicators	Change (+ ;-)		Rate of change,%
	2008 to 2007	2009 to 2008	2008 to 2007	2009 to 2008
Average monthly salary, thousand rubles

The average monthly salary of an employee was 8.11 thousand rubles in 2007, 9.82 thousand rubles in 2008, and 11.94 thousand rubles in 2009. The average monthly salary is also showing an upward trend: in 2008, compared to 2009, there is an increase in the average monthly wages for 1850 rubles. by 23.21%, in 2009 compared to 2008 - by 1120 rubles, or 11.41%. Labor productivity growth rates in 2008-2009 significantly lower than the growth rate of wages, which indicates the prevalence of the extensive type of development and low efficiency in the use of labor resources of the enterprise.

3.2 Efficiency in the use of fixed assets

Analysis and assessment of the efficiency of the enterprise is the final stage of financial analysis. Its implementation is the prerogative of the top management of the enterprise. At the same time, the efficiency or inefficiency of private management decisions on the production and sale of products, the use of enterprise funds.

Fixed assets are a part of production assets, which is materially embodied in the means of labor, retains its natural form for a long time, transfers the cost in parts to the goods and is reimbursed only after several production cycles... To characterize the efficiency of the use of fixed assets of the enterprise, we will compile table 4.

Table 4 - Indicators of the efficiency of using fixed assets of IE "Clothes" for 2007-2009

Indicators	Change (+ ;-)		Rate of change,%
	2008 By 2007	2009 By 2008	2008 By 2007	2009 By 2008
Proceeds from the sale of goods, thousand rubles
Profit from sales, thousand rubles
Number of employees, people
Average annual cost of fixed assets, thousand rubles
Return on assets, rub.
Capital intensity, rub.
Capital-labor ratio, thousand rubles / person
Fund profitability,%.

Return on assets is an indicator of the sale of goods per 1 ruble of the cost of fixed assets. This indicator characterizes the efficiency of the use of fixed assets of the enterprise. In 2007, 1 ruble of the value of fixed assets of the enterprise accounted for 2.93 rubles. from the sale of goods, in 2008 - 3.05 rubles, in 2009 - 2.93 rubles. Thus, there is an increase in capital productivity by 0.12 rubles. or 3.93% in 2008 compared to 2007, and a decrease of 0.12 rubles. or 3.84% in 2009 compared to 2008 levels.

The efficiency of the use of fixed assets of the enterprise can also be characterized by the indicator of capital intensity. Capital intensity is the inverse indicator of capital productivity. In 2007, one ruble of proceeds from the sale of goods accounted for 0.34 rubles. the cost of fixed assets, in 2008 - 0.33 rubles, in 2009 - 0.34 rubles. A decrease in capital intensity (an increase in capital productivity) means an increase in the efficiency of the use of fixed assets.

The capital-labor ratio characterizes the provision of an enterprise with fixed assets and is calculated by dividing the average annual cost of fixed assets by the number of employees. From the analysis of the indicator it follows that the provision of the enterprise with fixed assets slightly decreases in 2008, as evidenced by the decrease in the capital-labor ratio from 552.60 thousand rubles / person. up to 542.81 thousand rubles / person In 2009, it increases by 22.60 thousand rubles / person or by 4.16%.

The return on fixed assets is calculated by dividing the profit from sales by the average annual cost of fixed assets. This indicator increases from 20.91% to 24.02% in 2008 compared to 2004 and to 25.50% in 2009.

Thus, we can conclude that there is enough effective use fixed assets in the analyzed period at IE "Clothes".

Along with fixed assets, the availability of the optimal amount of working capital is of great importance for the operation of the enterprise. Working capital is a set of funds advanced for the creation of circulating production assets and circulation funds, providing a continuous circulation of funds. To characterize the efficiency of using the working capital of the enterprise, let us compile table 5.

Table 5 - Indicators of the efficiency of using working capital of IE "Clothes" for 2007 - 2009

Indicators	Change (+ ;-)		Rate of change,%
	2008 By 2007	2009 By 2008	2008 By 2007	2009 By 2008
Revenue from the sale of goods, thousand rubles
Profit from sales, thousand rubles
Average annual cost of working capital, thousand rubles
Turnover of working capital:
In the number of revolutions
In days of turnover
Return on working capital,%

Profitability indicators are relative characteristics financial results and the efficiency of the enterprise. They measure the profitability of an enterprise from various perspectives.

The average annual cost of working capital is determined by the formula of the average simple arithmetic based on the balance sheet data. The average annual cost of working capital increases during the analyzed period from 2474 thousand rubles. up to 2694.75 thousand rubles. (by 8.92%) in 2008 compared to 2007. In 2009, the average annual cost of working capital was 2969.8 thousand rubles, which is 10.21% more than in 2008.

The turnover ratio is determined by dividing the volume of product sales by the average balance of working capital at the enterprise. The duration of one turnover in days is found by dividing the number of days in the period by the turnover ratio. The working capital turnover is rather low during 2007-2009. In 2007, one turnover was made in 220 days (turnover ratio - 1.64), in 2008, the turnover of working capital decreased to 1.60 turns per year (turnover duration - 225 days), in 2009 one turnover was completed in 248 days ( turnover ratio - 1.45).

An upward trend for 2007-2009. detects the rate of return on working capital. In 2007, 11.68 kopecks were received for each ruble of working capital. net profit, in 2008 compared to 2007, profitability increased by 0.90 points and amounted to 12.58%, in 2009 the profitability of working capital increased to 12.62%.

Thus, the activities of FE "Clothes" for the period 2007 - 2009. characterized by an increase in sales proceeds, an increase in the profitability of sales, an increase in the profitability of fixed and working assets.

However, the studied enterprise also has a negative (especially for trade enterprises) tendency - a decrease in the working capital turnover ratio, a decrease in capital productivity and labor productivity.

Thus, despite the positive trend of changes in individual indicators that characterize the organizational - economic activity, it is impossible to make an unambiguous conclusion about the increase or decrease in the efficiency of the enterprise.

4. ANALYSIS OF PERSONNEL MANAGEMENT AT THE ENTERPRISE FE "Clothes"

4.1 The influence of the external and internal environment on the management process

The tasks of the management of the IE "Clothes" enterprise are determined by the interests of its owner, the size of capital and the environment.

The most important tasks of the enterprise are:

1) receipt of income by the owner of the enterprise;

2) providing consumers with the goods of the enterprise;

3) providing the personnel of the enterprise with wages, normal working conditions and the possibility of professional growth;

4) creation of jobs for the population;

5) environmental protection;

6) prevention of disruptions in the operation of the enterprise.

Consider the enterprise personnel management system.

The object of management of the enterprise (the object of management of the enterprise) is its collective in the process of production and economic activity, which consists in performing work on the provision of services to the population.

The process of personnel management of an enterprise, regardless of its content, always involves the receipt, transfer, processing and use of information. Studying the enterprise as a socio-economic system, it is necessary to consider in a certain economic space the internal and external environment... The tasks of the enterprise are determined by the external and internal environment.

The internal environment of an enterprise is people, means of production, information and money. Internal situational factors usually include goals, structures, objectives, technologies and people working in the organization. The manager forms and changes, when necessary, the internal environment of the enterprise.

The external environment of the enterprise is, first of all, consumers of products, suppliers of production components, as well as government bodies and the population. Environmental factors are understood as the force with which changes in this factor affect other factors. The external environment of the enterprise includes a list of elements such as customer, competitors, government agencies, suppliers, financial institutions, labor resources, culture, demography.

Let's consider the main factors of the external environment of the enterprise FE "O" (Fig. 3).

Rice. 3 - The main factors of the external environment of the enterprise.

Environmental factors can be considered in the following areas: economics, politics, markets, technology, international economic relations, competition, social behavior and social expectation.

The external environment is subdivided into a microenvironment - the environment of direct influence on the enterprise, which is created by suppliers, product consumers, competitors, etc .; macroenvironment - natural, demographic scientific and technical, economic, political and international.

The IE Odezhda enterprise works with a fairly large number of suppliers, but most of them are large wholesale enterprises that have proven themselves in the market on the positive side:

1) LLC "Amiteks" - specializes in the sale of clothing of excellent European quality brand "White Mountains";

2) LLC "Estibi" - specializes in the sale of women's and men's shoes;

3) LLC "Piama" - specializes in the sale of women's and men's clothing;

4) LLC "Storm Trade" - specializes in the sale of hats, hosiery.

5) LLC "Detsky Style" - specializes in the sale of European children's clothing.

In order to establish the process of enterprise management, it is necessary to perform a set of interrelated works: to organize a community of people, to outline goals, to form an organizational structure, to provide the necessary conditions and objects of labor, financial and information resources. The listed works are always performed during the formation of the management process, which will characterize the organization of enterprise management as an action through which the socio-economic system of the enterprise is created.

Let's consider the basic principles of personnel management of the enterprise FE "O":

1) loyalty to everyone working at the enterprise;

2) responsibility as required condition successful management;

3) improving the quality of communications;

4) the disclosure of the abilities of workers;

6) perfection of methods of working with people;

7) consistency of joint work;

8) ethics of entrepreneurship;

9) honesty, fairness and trust;

10) constancy of control over the quality of work.

The external balance of the enterprise is achieved by the formation of a business strategy, internal - by the organizational concept.

The control process is a composition of these two interpenetrating processes. External equilibrium in the long term can only be achieved if a balance is achieved. Within the framework of a systematic approach, the meaning of the existence of an enterprise can be defined as the desire of an artificial system to achieve goals.

Qualitative improvement is carried out through the use of new forms of remuneration at the IE "Clothes". It follows that one of the management functions of the IE "Clothes" enterprise is to improve the forms of remuneration, the interrelationships of the elements of the socio-economic system in accordance with changes in the environment.

One of the management functions is to improve the structure, interconnections of elements of the socio-economic system in accordance with changes in the environment.

Consider the components of the strategy of the enterprise IP "O" (Fig. 4)

Rice. 4 - Components of the strategy of the enterprise FE "Clothes"

Each impact assumes that the head of FE "Clothes" must identify the problems and clearly formulate tasks for the personnel to solve them, the time interval, the limits of permissible deviations, indicate the persons responsible for the implementation of the decision.

Thus, the qualitative improvement of the personnel management process is carried out through the use of new forms of remuneration at the IE Odezhda enterprise. We consider it necessary to consider the efficiency of using the enterprise's labor resources by the head of Odezhda IE.

4.2 Efficiency in the use of labor resources

Personnel management is the basis of the management of the IE "Clothes" enterprise. The effectiveness of personnel management is determined by the degree of implementation of the general goals of the enterprise, and the effectiveness of the use of each individual employee depends on his ability to perform the required functions and the motivation with which these functions are performed.

The IE "Clothes" enterprise is a personnel management system, which is characterized by the following parameters:

1) compliance of personnel with the goals and mission of the enterprise (level of education, qualifications, understanding of the mission, attitude to work);

2) the effectiveness of the personnel management system - the ratio of costs and benefits;

3) the balance of personnel in certain groups professional activity and socio-psychological characteristics;

4) the structure of interests and values prevailing in the groups of management personnel, their influence on attitudes towards work and its results;

5) the rhythm and intensity of activity, which determine the psychological state and quality of work;

6) the intellectual and creative potential of management personnel, reflecting the selection and use of personnel, the organization of the system for its development.

When analyzing personnel management, it is advisable to start with an assessment of the security of FE "Clothes" labor resources in 2009 using the example of table 6.

To identify the causes of day-to-day and intra-shift losses of working time, let us compare the data of the actual and planned balance of working time.

Table 6 - Composition and structure of employees of the IE "Clothes" enterprise in dynamics from 2007 to 2009



Director
Chief Accountant
Shop assistant
Manager
Loader driver

Table 7.- Distribution of employees by age

Groups of workers by age (age)	Number of employees at the end of the year, (people)	Specific gravity,%
	2007 2008 r.	2007 2008 r.

Let us analyze the degree of use of labor resources at the IE "Clothes" enterprise using the example of Table 8.

Table 8. - Use of labor resources of the IE "Clothes"

Index	2007 Fact plan	Deviation from the plan	2008 Fact plan	Deviation from the plan	2009 Fact plan	Deviation from the plan
Average annual number of workers (CR)
Days worked by one worker per year (D)
Hours worked by one worker per year (H)
Average working day (P), hour.
General working time fund (FWF), man-hour

As can be seen from the data presented, the available labor resources at this enterprise of IE Clothes are not used fully enough. On average, one worker worked 215 days instead of 225, which is why the over-planned whole-day loss of working time amounted to 10 days (80 hours) per worker. Intra-shift over-planned losses of working time are also significant: in one day they amounted to 0.5 hours.

Losses can be caused by various objective and subjective circumstances that are not provided for by the plan: additional vacations with the permission of the administration, illness of workers with temporary disability, truancy, downtime due to malfunction of equipment, machines, mechanisms, due to lack of work, raw materials, materials, electricity, fuel, etc.

The tension in the provision of FE "Clothes" with labor resources can be somewhat relieved due to more full use available work force... The completeness of the use of labor resources will be estimated by the number of days and hours worked by one employee for the analyzed period, as well as by the degree of use of the working time fund. Such an analysis is carried out for each category of workers and for the enterprise as a whole.

The analysis of personnel management at the Odezhda FE enterprise makes it possible to single out methods of economic incentives for employees that are additional to those existing at the Odezhda FE enterprise in order to improve the personnel incentive system as a whole:

1) direct and close relationship with the successes achieved in work in the form of income from profit growth, expressed as a percentage for each employee at the IE "Clothes" enterprise, pre-agreed principles of remuneration for overfulfilment of the plan entered into the system accounting;

2) the correspondence of the salary to the real contribution of the employee to the success of a particular project, limiting the base salaries for top-level managers;

3) a rigid scheme for calculating premiums.

At the IE Odezhda enterprise, the following types of payments are used, which are material incentives:

1) payment for leave in the amount of 1 official salary;

2) additional material assistance in the following sizes:

a) not more than 1 salary during the year:

Families with many children;

To a participant in the liquidation of the accident at the Chernobyl nuclear power plant, who has a certificate of the established form.

b) 20% of the amount of material damage, in case of natural disasters, theft of household property, fire (if supporting documents are available);

c) in the amount of 1 salary:

Pensioners and low-income families once every 5 years to partially reimburse housing repair costs;

At the death of family members.

d) monthly financial assistance in the amount of 25% of the salary:

Single mothers, widows (widowers), women (men) raising children without a husband (without a wife);

Employees with a disabled child dependent;

Employees who marry for the first time before the age of 30 are lump-sum financial assistance in the amount of the official salary.

e) a one-time benefit in the amount of the average monthly earnings at the birth of a child;

f) material assistance in the amount of the salary once a year for the treatment of an employee in connection with a long illness (over 4 months);

g) a one-time settlement allowance in the amount of 2 official salaries to a young specialist hired after graduation from the university.

The Director of the Enterprise IE "Clothes" focuses on two management methods: economic and socio-psychological. Such methods provide material incentives for the team and individual workers... The choice in favor of these methods was made due to the small size of the enterprise. It is due to the friendly, joint work of all personnel that the enterprise is profitable.

CONCLUSION

Activity of the IE "Clothes" enterprise for the period 2007 - 2009 characterized by an increase in sales proceeds, an increase in profitability of sales.

Almost all product groups showed sales growth in absolute terms, with the exception of the watch product group (48.23%). The highest growth rates of sales of headwear (109.71%) and accessories (106.24%).

The share in the total income is largely accounted for by the sale of women's outerwear (13.90%), teenage clothing (13.70%) and sportswear (13.60%). The smallest share of gross income comes from the sale of watches (2.61%) and accessories (3.55%).

Analysis performed financial condition FE "Clothes" showed that the financial condition of FE "Clothes" for 2007 - 2009. stable, the dependence of the enterprise on external sources of financing during the analyzed period decreases and the likelihood of bankruptcy at the enterprise is very low.

The analysis of the company's activities showed that over the past 2007 - 2009 the company has a steady tendency to growth of the main indicators characterizing commercial and financial efficiency, there are some distortions in the organizational process that require changes.

For three years, the products of the IE "Clothes" enterprise have been in steady demand, despite the large number of competitors. The activity of the IE "Clothes" is focused on the study of the needs and demands of consumers.

The company has a system of criteria for selecting suppliers: product quality, price, supplier reliability, quality of service, payment terms and others.

The goods received from suppliers undergo an incoming control procedure if they correspond to the specifics of the delivery and meet the quality certificates. The process of receiving and verifying the delivered goods is a must in the procurement management system.

Personnel management as a specific activity is carried out using various methods (methods) of influencing employees.

Personnel management at the Odezhda FE enterprise is one of the most important areas of activity and is considered the main criterion for economic success.

The organizational impact of personnel management at the Odezhda IE enterprise is based on the preparation and approval of internal normative documents regulating the activities of personnel of this enterprise... These include an employment contract, internal rules work schedule, organizational structure management, staffing of the enterprise, job descriptions... These documents can be drawn up in the form of enterprise standards and must be put into effect by the order of the director of the enterprise IP "Clothes".

Personnel management is a matter no less delicate than building a house, and here you should not rely on the fact that "maybe it will work out." And old problems do not disappear, and new ones arise, and even worse than the old ones. They wanted the best, and sometimes it turns out that they confused the ball even more.

In modern conditions, the success of the reforms carried out in our country and the prospects for economic development depend on the professionalism of each leader. To this end, retraining of managers should be systematically carried out, including through self-education.

This vision makes it possible for enterprises to adapt to new economic processes, to move from disparate enterprises led by individual entrepreneurs to integrated enterprises, from the power of labor to the power of reason, from strategic planning to strategic management.

Flexibility, a clear mission statement, directions for future development and market knowledge, work with personnel, the ability to innovate, profitability are factors that must be considered domestic enterprises entering the market.

The new social role of small business, which is increasingly responsible for the state of a comfortable environment for the population, the quality of products, the level of education, personnel training, is reflected in the provision of the Constitution of the Russian Federation: “The Russian Federation - welfare state, the policy is aimed at creating conditions that ensure a dignified life and free human development ”.

The role of management is not to stand at the top of the pyramid and control people, but to inspire them, to give them new strength. This should be the motto of effective management systems in modern society.

In conclusion, we can recall the old, time-tested truth: "It is on managers at all levels that the task is to do everything possible to create a suitable option for the future and not let themselves be dragged into a whirlpool of failures."

LIST OF USED SOURCES AND REFERENCES

1. Abryutina M.S. Financial analysis of commercial activities. Tutorial. - M .: Finpress, 2002 .-- 189s.

2. Abryutina M.S. Economic analysis trading activities. Study guide - Moscow: Delo and Service Publishing House, 2000. - 156s.

3. Balabanov I.T. Financial analysis and planning of an economic entity.- M .: FiS, 2002.- 211p.

4. Elagin Yu.A., Nikolaeva T.I. Technology and business. Retail. Textbook. allowance. - M .: Yekaterinburg, 2000.-98s.

5. Kevorkov V.V., Kevorkov D.V. Marketing: Regulation of the business process. - M .: RIP-Holding, 2005 .-- 187s.

6. Kovalev S.M. Kovalev V.M. Description of business processes - to the heights of excellence. - FiS, 2004 .-- 255s.

7. Kravchenko L.I. Analysis of economic activities in trade. - M.: Textbook. Manual, 2000.- 198p.

8. Kuzin B., Shakhdinarov G., Yuriev V.K. Methods and models of company management. - M .: Textbook. Benefit. Peter, 2001 .-- 224s.

9. Management of the organization: Textbook / Ed. V.E. Lankin. - M .: Taganrog: TRTU, 2006 - 245p.

10. Bragina L.A., Danko T.P. Trade business: economics, marketing, organization. - M.: INFRA-M, 2000. - 219p.

APPENDIX A

Assortment of men's and women's clothing

Name of product	Source material type			Company manufacturer

1.Dew-season: - raincoats (women and men) - jackets (women and men) - windbreakers (women and men) - vests (men and women) 2.Casual - trousers, jeans (men. and women) - skirts	synthetic materials, synthetic cotton. materials synthetic materials down, synthetic winterizer, synthetic materials wool, cotton, synthetic materials	green, black, beige, gray, etc. blue, black, beige, with a combination of several. colors blue, black, with a combination of colors, etc. different colors black, white, beige, multi-colored	44,46,48,50,52 44,46,48,50,52 44,46,48,50 42-52 42-52	Russia, China Russia, China Russia, China, Sweden Russia Russia, China
Sweaters (men and women) - shirts (men and women) -T-shirts (men and women)	wool, synthetic materials, cotton wool, synthetic materials cotton, synthetic materials - synthetic. materials, cotton	black, red, blue, white, etc. black, white, green, red, etc. of all kinds of colors of all kinds of colors	42,44,46,48 42,44,46,48,50 44,46,48,50 42-50	Russia, China Russia, China Russia, China Russia, China

APPENDIX B

Assortment of shoes

Similar works on - Analysis of the financial condition of the trading enterprise FE "Clothes"

Effective functioning of the organization in the conditions market economy largely depends on the validity and quality of management decisions. The scientific basis for making such decisions, the most important element of the economic management system at the micro level, that is, at the level of business entities, is economic analysis.

Introduction ……………………………………………………………. ……… .3
1. Express-analysis of the financial condition of IE Korablevoy E.V ..…. …… 5
2. Analysis of liquidity of IE Korablevoy E.V. ………… ... ………………… 14
3. Analysis of financial stability of IE Korablevoy E.V. ……………… 21
4. Analysis business activity IP Korablevoy E.V. …………………… ... 27
Conclusion …………………………………………………………… .... 34

Application

Files: 1 file

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

FEDERAL STATE BUDGET

EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"BROTHER'S STATE UNIVERSITY"

FACULTY OF ECONOMY AND MANAGEMENT

Department of Management and Information Technology

080507.65 Organization management

Course work

in the discipline "Economic Analysis"

ANALYSIS OF THE FINANCIAL STATE OF FE "KORABLEVOY"

Completed by _______________ N.V. Sumina

(signature) student of group MO-09

Checked by _______________ N.Ya. Boyarchuk

(signed) Associate Professor of the Department of MIIT, Ph.D.

Bratsk 2012

Introduction ……………………………………………………………. ……… .3

Express analysis of the financial condition of IE Korablevoy E.V ..…. …… 5
Analysis of liquidity of IE Korablevoy E.V. ………… ... ………………… 14
Analysis of the financial stability of IE Korablevoy E.V. ……………… 21
Analysis of business activity of IE Korablevoy E.V. …………………… ... 27

Conclusion ……………………………………………………………… .... 34

List of used literature ……………………………………… ... 35

Appendix …………………………………………………… ……… ...… 36

Introduction

The effective functioning of an organization in a market economy largely depends on the validity and quality of management decisions. The scientific basis for making such decisions, the most important element of the economic management system at the micro level, that is, at the level of business entities, is economic analysis.

Under the conditions of dynamic changes in the market situation, knowledge of modern techniques and methods of economic analysis allows you to develop an effective strategy and tactics for the operation of an enterprise, identify unused reserves for increasing production efficiency and implement them in practice. An effective and efficient study of the theoretical foundations, as well as the practical development of the methodology for a comprehensive analysis of the financial condition of an enterprise for the development of recommendations for increasing the level of efficiency in the use of its capital will be facilitated by the implementation of works that include:

Preparation for the analysis of the main forms of the company's financial statements;

Carrying out a diagnostic analysis of the financial condition of the enterprise;

Analysis of the balance sheet liquidity;

Assessment of the company's solvency;

Determination of the nature of financial stability;

An overall assessment of the organization's business activity.

The object of the course research is the individual entrepreneur Korableva E.V. Individual entrepreneur Korableva Elena Vasilievna TIN 382302874181, registration number (according to USRIP) 306384710000028 began his economic activity on April 10, 2006 in the Republic of Khakassia, the city of Abakan Legal address organizations: 655017, Abakan, st. Soviet 25.

The subject of the research is the very method of analyzing financial activities and the practice of its application in management activities. In carrying out this analysis, the following techniques and methods were used: horizontal and vertical analysis, analysis of coefficients (relative indicators), comparative analysis.

IE Korableva E.V. is an organization of a communal complex, the main purpose of which is to carry out activities to provide the population with communal services and manage the housing and non-residential fund.

Thus, the main purpose of the course study is to analyze the financial condition of IE Korablevoy E.V. according to financial statements, assessment and identification of internal problems of the company for substantiation and adoption of various management decisions. A professional manager of an enterprise should not only know the general trends in the development of an organization in new economic conditions, but also to understand how the operation of basic economic laws is manifested at the level of a specific economic entity. He must be good at modern methods economic research, the method of systemic, complex analysis and be able to apply them in practice.

1 Express-analysis of the financial condition of IE Korablevoy E.V.

One of the forms of economic analysis, the observance of the methodology of which is the most important factor that increases its efficiency is an express analysis, which is the establishment of the nature of violations of the normal course of the economic process on the basis of typical signs characteristic only of this violation, allowing you to quickly and accurately determine the nature of violations without making direct measurements, that is, without actions that require additional time and money.

Express analysis provides for a general assessment of the structure of the property of the organization and the sources of its formation according to the balance sheet, which characterizes in monetary form the financial position of the enterprise at a certain reporting date. Horizontal and vertical analysis of the balance sheet allows you to make a number of the most important inputs necessary both for the implementation of current financial and economic activities and for making promising management decisions. Directly based on the balance sheet, you can get a number of important characteristics of the financial condition of the enterprise, such as:

The cost of immobilized (non-current) assets or real estate, equal to 95 thousand rubles;

The cost of current assets, equal to 5942 thousand rubles;

The cost of material circulating assets, equal to 2497 thousand rubles;

The amount of accounts receivable, payments for which are expected within 12 months after the reporting date (including advances issued to suppliers and contractors), equal to 3440 thousand rubles;

The amount of free funds (including securities and short-term financial investments), equal to 3 thousand rubles;

The quantity own funds enterprises equal to 0;

The quantity borrowed money equal to 0 + 3387 = 3387 thousand rubles;

The amount of short-term credits and loans, intended, as a rule, for the formation of current assets of assets line 610 = 1600 thousand rubles;

Working capital, equal to the difference between current assets and current liabilities 5942-3387 = 2555 thousand rubles.

The amount of own funds in turnover, equal to the difference of 2650-95 = 2555 thousand rubles

Table 1 - Analysis of the balance of IE Korableva E.V.

Name of sections and articles	Absolute values, thousand rubles		Relative values		Changes
Name of sections and articles	at the beginning of the period	at the end of the period	at the beginning of the period	at the end of the period	in absolute terms	in structure	in% to the value at the beginning of the period	in% to the change in the total balance

I. Fixed capital
Fixed assets
II. Working capital
Stocks, including:
raw materials, materials and other similar values
work in progress costs
Accounts receivable (within 12 months) including:

buyers and customers
Cash
Other current assets
III. Capital and reserves
Retained earnings (uncovered loss)
IV. long term duties
V. Short-term liabilities
Loans and credits
Accounts payable including:
suppliers and contractors
indebtedness to the personnel of the organization
indebtedness to state extra-budgetary funds
arrears of taxes and duties
other creditors
Other current liabilities

Analyzing the balance sheet, it is necessary to pay attention to the change in the value of own working capital in the value of assets. According to table 1, it can be seen that the largest share in the value of assets are current assets, respectively 100% and 98% at the beginning and end of the reporting period. It is also seen from Table 1 that reporting period the structure of the company's assets has changed somewhat: the share of fixed capital (non-current assets) at the end of the period compared to the beginning increased due to the introduction of fixed assets into production: an increase in the number of equipment, machines, this indicates the expansion of the investment activity of the enterprise. The share of fixed assets in total assets at the end of the analyzed period was 1.593%, which indicates a "light" structure of assets and mobility of the organization's property.

The largest share in the structure of assets falls on the circulating assets of the enterprise, 98%, which indicates the formation of a sufficiently mobile structure of assets, contributing to the acceleration of the turnover of funds of the enterprise. At the same time, a significant increase in the dynamics of this indicator indicates the instability of the structure of working capital, and is not an indicator of sustainability and a well-oiled process of production and marketing of products (works, services). It should be borne in mind that current assets consist of constant and variable parts, that is, dependent and not dependent on seasonal fluctuations in the business activity of the enterprise. As can be seen from table 1, accounts receivable have the largest share in current assets: at the beginning of the year - 97.26%, at the end - 57.89%. A sharp increase in accounts receivable by 47.45% may indicate an imprudent credit policy of the enterprise in relation to customers, or problems associated with payment for work (services), as well as the insolvency of a part of the population for the utilities provided to them. Payments can be accelerated by improving settlements, expanding the scale of installation of payment terminals from a territorial point of view, attracting people to pay their bills via the Internet.

The art of managing accounts receivable lies in optimizing the overall size and ensuring that it is collected on time. As can be seen from the balance sheet during the analyzed period, the company had a surplus (accounts receivable at the beginning of the period: by 69 thousand rubles, at the end of the period: by 2794 thousand rubles), that is, the company provided customers with a commercial loan in the amount of, in excess of funds received in the form of deferred payments to commercial creditors.

A significant contribution to the structure of current assets was made by the company's stocks: raw materials, materials and other similar values, as well as costs in work in progress. For the purpose of the normal course of production and marketing of products (provision of work, services), stocks must be optimal. An increase in the share of reserves of 41.86% (Table 1 (page 8)) may indicate an expansion of the scale of the enterprise. Cash management is just as important as inventory and receivables management. The share of cash in the total amount of current assets is less than 1%, that is, it indicates a lack of free cash of the enterprise, as well as losses in the event of a short-term imbalance in cash flows, which leads to a shortage of cash and an increase in the need for a loan. The growth of accounts receivable and an insufficient amount of cash causes the enterprise to need additional sources of financing (the appearance of short-term loans and loans of 1,600 thousand rubles), as well as the appearance of accounts payable, mainly debt to the organization's personnel of 353 thousand rubles, and tax arrears and fees 239 thousand rubles. at the end of the reporting period. The share of tax and levy arrears (37%) is negative factor, since delays in the relevant payments cause the accrual of penalties, the interest rates for which are quite high, therefore, the company needs to carry out additional analysis of the accounting data in order to exclude the likelihood of falling under Article 3 of the Bankruptcy Law. In turn, the growth rate of accounts payable (646/3) × 100 = 21533 thousand rubles. (Table 1 (p. 17)) in many ways exceeds the growth rate of accounts receivable (3440/71) × 100 = 4845 thousand rubles. (Table 1 (page 10)), which confirms the instability of the financial stability of the organization.

The main source of property formation for IE Korablevoy E.V. is the company's own funds - this is the net profit of the reporting period, in turn, an increase in retained earnings may be the result of the company's effective work. Borrowed sources of funds are also used, but mainly for financing current activities, to replenish current assets, due to delays in receivables, etc. The share of borrowed funds 26.82% - loans and borrowings increased by 1,600 thousand rubles, which may indicate an increase in the financial instability of the enterprise and an increase in the degree of its financial risks.

Management of assets and liabilities of an enterprise, that is, the composition and structure of its property and sources of funds, allows you to assess their dynamics and make a decision on the necessary directions of their change. The structure of assets characterizes, first of all, the level of mobility of the enterprise's property, and also allows you to determine through which elements this mobility is ensured, reduced or increased. Non-current assets in the balance sheet are represented by IE Korableva E.V., mainly fixed assets, the share of which has grown recently as a result of their commissioning. At the same time, current assets, regardless of their share in property, continue to be the most mobile part of it and to a decisive extent determine the solvency and creditworthiness of the enterprise and, as a rule, their growth means an improvement in the structure of the property from a financial point of view.

The information base is standard forms statistical and accounting reporting: a notebook for recording income and expenses.

Analysis of the financial condition of IE Zautorova L.L. based on information obtained from reports provided for 2005, 2006, 2007.

To analyze the financial condition for 2005-2006, we will build an analytical grouping, relatively speaking, of the balance sheet, although given view reporting by entrepreneurs is not used, but for completeness of the analysis, these indicators should be given (Appendix 2 and Appendix 3).

Analyzing the balance sheet asset in Appendix 2, it should be noted that during the analyzed period the value of property at the enterprise increased by 2362 thousand rubles. (by 102 percent) and amounted to 141,044 thousand rubles at the end of 2007.

The property stock increased primarily due to the increase in the value of non-current assets (by 31,200 thousand rubles - 56 percent), most of which (37 percent at the end of 2005) are long-term financial investments, which compared to 2003. increased by 51,626 thousand rubles. The presence of long-term financial investments indicates the investment orientation of the company's investments, which can be assessed positively. It should be noted that the growth of the item "construction in progress" is negative, since these assets do not participate in production turnover.

Current assets in 2007 compared to 2005 decreased by 28,838 thousand rubles. (by 34.7 percent). This change is largely due to a 54 percent decrease in short-term receivables, which is a positive fact, i.e. IE Zautorov L.L. does not share part of its income with debtors using a commodity loan strategy. Increase in the amount of reserves by 10,478 thousand rubles. (2 times compared to 2005) was due to the growth: the cost of raw materials and materials by 5798 thousand rubles. (this is due to the rise in the cost of purchased materials, fuel, electricity), finished products- by 9032 thousand rubles, work in progress by 496 thousand rubles. and due to a decrease in the value of VAT on purchased valuables - by 4825 thousand rubles.

Asset structure in 2007 characterized by an increase in the share of current assets in comparison with 2006, they amount to 38.4 percent of the balance sheet total, and 61.6 percent of the balance sheet total are non-current assets. The greatest impact on the change in the structure had an increase in the value of long-term financial investments by 36.6 percent and a decrease in accounts receivable by 28.5 percent.

The largest accounts receivable (52 percent of the total) at the end of 2005 belonged to LDV LLC, the maturity date of which was set on February 28, 2005. It should be noted that the company has no overdue accounts receivable.

Thus, in the author's opinion, the property structure has slightly improved, since accounts receivable decreased, the amount of stocks, long-term financial investments increased, but still the value of fixed assets decreased.

The analysis of the liabilities of the balance sheet in Appendix 3 allows us to conclude that in 2007 in the individual entrepreneur L.L. sources of economic assets formation increased by 2362 thousand rubles, compared with 2005, which is associated with an increase in long-term liabilities (a long-term loan was taken) by 25,500 thousand rubles. There is a decrease in equity (capital and reserves) by 23,843 thousand rubles. in comparison with 2005 and an increase in borrowed funds by 26205 thousand rubles, that is, the enterprise is increasing dependence on borrowed funds.

The financial position of an enterprise and its solvency depend on how quickly the funds invested in assets turn into real money. Business analysis is the study of the levels and dynamics of various financial ratios- turnover indicators. Table 1 will help to calculate and evaluate the dynamics of analytical coefficients characterizing the financial position of an enterprise.

Table 1. Indicators of business activity of IE Zautorova L.L. in 2006-2007

The data in Table 1. show that for 2006-2007:

the business activity ratio increased by 0.04, which means that the organization completed the full cycle of production and circulation faster;

the turnover ratio of current assets, which shows the number of turnover of current assets on average for the year, increased by 0.7;

the inventory turnover ratio, which shows the rate of inventory turnover, has decreased, which means that the overstocking has increased, the slower the enterprise will be able to pay off debts;

the period for repayment of accounts receivable has significantly decreased in comparison with 2004 - by 341 days, which is a positive trend; the period for repayment of accounts payable has also decreased, that is, the enterprise has begun to repay debts faster.

For the 2007 reporting year, IE Zautorov L.L. received a loss of 3295 thousand rubles, which is 5587 thousand rubles. less compared to 2006 For 2006-2007. loss from sales decreased by 2002 thousand rubles, which is due to a 2-fold increase in sales volumes and, as a consequence, a decrease in unit costs for production and sales. The increase in the value of other operating income by 66880 thousand rubles had the greatest impact on the formation of the final financial result. - income from the disposal of fixed assets and from the lease of property, and other operating expenses for 65163 thousand rubles. - expenses for the disposal of fixed assets, expenses for taxes, for banking services.

Thus, the actual decrease in the amount of the loss received in 2007 compared to 2005 amounted to 1925 thousand rubles. and 2002 thousand rubles. compared to 2006. To obtain a positive result from sales, attention should be paid to the structure of products, as well as a decrease in unit costs per ruble of marketable products, which will lead to an increase in sales.

Thus, summarizing all of the above, it can be noted that the financial condition of the enterprise is unstable, but at the end of 2007 the solvency has improved, the amount and period of repayment of accounts receivable has decreased, the structure of the balance sheet is satisfactory, but the enterprise does not have enough current assets to pay off its liabilities.

Therefore, the management needs to take comprehensive measures to improve the economic and financial situation... According to the author, the main ways to improve the efficiency of the enterprise can be:

-increase in production volumes;
-increasing wholesale turnover;
-expansion of product markets;
-increasing the quality of products through the introduction of new equipment and new technologies;
-control of the level of costs;
-reduction of accounts payable;
-increasing financial stability.

Since the main problem of IE Zautorova L.L. is losses based on the results of work for the year, measures are needed to reduce losses, in particular, to reduce costs per 1 ruble of marketable products and increase profits.

When drawing up a business plan, it is necessary to analyze the indicators of the financial condition of the organization, which implements investment project.

If the project provides for the creation of a new organization, then this stage is missed at the initial stage, and is carried out when the enterprise reaches its design capacity or at the end of the project.

The analysis of the financial condition of the enterprise is carried out:

before starting the implementation of an investment project at an operating enterprise;
upon completion of the project.

In the first case, we need to determine the financial health of the organization. After all, it is often precisely for the withdrawal of the organization from the crisis that an investment project is developed. If the financial condition of the enterprise is unstable, then during the implementation of the project it is necessary to take into account that additional funds may be required to finance the current activities of the company.

In the second case, an analysis is carried out in order to determine the effectiveness and efficiency of the project being implemented, if the main task was to bring the company out of the crisis. Or, you just need to make sure that the new venture is financially sound and able to meet its obligations.

It is not difficult to calculate indicators of financial condition, but how to analyze them?

Indicators for analysis

In order to analyze the financial condition of the enterprise, we need to calculate the following indicators:

solvency - determine the ability of your company to pay off its debts on time due to the proceeds;
business activity of an enterprise is a property of the financial condition of an enterprise, which is characterized by indicators of the turnover of current assets;
financial stability - the state of the company's finances, which creates all the conditions and prerequisites for its solvency;
liquidity - whether assets can be converted to cash or sold. The higher the degree of liquidity, the faster enterprise can find funds to cover their obligations.

For the analysis, we need to know the dynamics of changes in indicators. Therefore, the calculation of indicators is carried out for three years or more and is summarized in a table, which also indicates the regulatory requirements for indicators.

Indicators are calculated on the basis of balance sheet data and income statement. The methodology for calculating indicators is standard and is reflected in guidelines on the calculation of indicators characterizing the financial condition of the enterprise.

Analysis example

When the indicators are calculated and tabulated, then you can begin to analyze them. Let's give an example of a real analysis of the financial condition of an operating enterprise.

Table 1. Indicators of solvency

The calculated indicator of the total solvency in 2007 deteriorated compared to the previous year and is 1.2 months, but this is less than in 2005 (1.75).

All indicators of solvency have worsened in comparison with 2006, except for the coefficient of internal debt, which remained equal to 0. This means that the enterprise has no debt to the staff and founders for the payment of income.

The state of the solvency indicators in general can be characterized as positive, since the standard values are< 3. Однако необходимо принять меры по увеличению выручки предприятия, снижение которой явилось основной причиной ухудшения показателей платежеспособности в 2007 году.

Table 2. Liquidity indicators

In 2007, the coefficient improved absolute liquidity, if you compare it with the indicators of 2006. This happened due to an increase in cash in the structure of current assets.

The quick ratio also increased in 2007 relative to 2006, and is 0.18, which is less than the standard 0.5. And this can already prophesy some difficulties for the organization, if it is necessary to urgently pay off current obligations.

The current liquidity ratio in 2007 decreased in comparison with 2006 and is 1.9, which is close to the norm. The decrease in the indicator was a consequence of the increase in accounts payable.

To improve liquidity indicators, the enterprise needs to reduce the share of inventories in the structure of current assets and increase the share of cash and short-term financial investments, as well as reduce accounts payable.

Table 3. Indicators of financial stability

The ratio of the debt to equity capital in 2007 was 0.3. This means that for 1 ruble of own funds there is 0.3 ruble of borrowed funds. This is in line with the recommended values. The increase in this indicator compared to 2006 is due to the increase in accounts payable in 2007.

The autonomy ratio in dynamics for the analyzed period corresponds to the recommended values. Positive values of equity capital for the analyzed period indicate the availability of own circulating assets - the main condition for financial stability.

Analysis of the dynamics of the coefficient of maneuverability of equity capital indicates a decrease in the share of equity capital in financing current activities.

Zero values of the indicator of long-term attraction of borrowed funds indicate the independence of the enterprise from external investors.

The indicator of the share of equity in working capital amounted to 0.47 in 2007, which is less than in 2006 (0.71), and corresponds to the level of 2005 (0.44). This is due to the decrease in retained earnings in 2007. Indicators correspond to the recommended values.

Table 4. Indicators of business activity

The table shows the indicators of business activity of the enterprise in dynamics for three years.

The ratio of the availability of working capital gives us information about the duration of the period of turnover of current assets. This indicator has worsened compared to 2006 and is 2.31 months.

The turnover ratio of the amount of current assets shows the number of revolutions made by current assets. This indicator has decreased in comparison with 2006 by 3 turns, but this is higher than in 2005 by 2 turns.

The duration of the inventory turnover period makes it possible to estimate the rate of circulation of inventories. This indicator in 2007 also worsened compared to 2006 and amounted to 1.69 months, but this is better than in 2005 - 1.97 months.

The indicator of the duration of the period of turnover of accounts receivable characterizes the average period of settlement of customers before the enterprise. In 2007, the indicator slightly deteriorated compared to 2006 and amounted to 0.39 months, but this is four times faster than in 2005 - 1.69 months.

The speed of circulation of circulating assets that are involved in production process, determines the coefficient of working capital in production. The indicator in 2007 was 1.7 months, i.e. it decreased in comparison with 2006 and approached the 2005 level in terms of its value.

The working capital ratio in calculations in 2007 was 0.61 months, which is 0.4 months worse than in 2006, but almost 3 times faster than in 2005.

Based on the analysis of indicators of business activity of the enterprise in dynamics for 2005-2007. it can be concluded that in 2006 there was an improvement in the values of the analyzed indicators in comparison with 2006, but in 2007 the values of the indicators worsened. This is due to various factors affecting the organization's performance:

an increase in accounts receivable due to a decrease in the solvency of consumers,
decrease in the volume of sales of services rendered.

These and other factors influenced the increase in the duration of the turnover of working capital.

Output

Based on the analysis of indicators characterizing the financial condition of the organization, it is possible to draw a conclusion about the stable position of the enterprise. Indicators correspond to the recommended values. But measures must be taken to increase revenues and increase profits in the future.

More complete information about the financial condition of the enterprise can be obtained on the basis of an analysis of the financial results of the organization's activities, where the indicators of profitability, revenue are assessed, the factors influencing the results of the organization's work are determined.

Financial analysis is a laborious process that requires the participation of specialists, so you should not neglect their services if you want to get objective information about the state of your enterprise and the results of the implementation of a business project.

Introduction 3

1 Theoretical aspects of the financial condition of the organization 6

1.1 Essence, functions of the organization's finances 6

1.2 The concept of the financial condition of the organization 9

2 Financial characteristics of the organization and the financial analysis

activity of individual entrepreneur Glukhov A.V. 22

2.1 Organizational and legal form, basic financial indicators activity 22

2.2 Analysis of the financial condition of individual entrepreneur Glukhov A.V.

Financial stability and solvency of the organization 30

3 Proposals to strengthen the financial condition of the organization 46

3.1 Improving relationships with suppliers and buyers 46

3.2 Proposals for the development of the organization in the future 61

Conclusion 72

List of used literature 75

Appendices 78

Introduction (excerpt)

In the context of the transition to market relations, the independence of enterprises, their economic and legal responsibility increases. The values of financial stability of business entities are sharply increasing. The financial condition of the enterprise is interconnected with all aspects of its economic activity, as a result of which all stages of procurement of raw materials and materials, production of products, their implementation, as well as relationships with the budget, banks, suppliers and buyers are tested. The results of financial analysis are needed, first of all, by owners, as well as creditors, investors, suppliers, managers and tax authorities. Each subject of analysis studies information based on their interests. So, the owners need to determine the increase or decrease in the share of equity capital and assess the efficiency of using the resources of the enterprise; lenders and suppliers - the feasibility of extending the loan, loan conditions, loan repayment guarantees; to potential owners and creditors - the profitability of placing their capital in the enterprise. It should be noted that only the management of the enterprise can deepen the analysis of financial statements using production accounting data as part of management analysis.

In these conditions, it is extremely important that the management of the enterprise, using a modern complex methodology and tools based on it, timely recognizes the most important trends in the development of events in the internal environment, in order to promptly make informed decisions. As such a methodology and tools, enterprises are increasingly using a system for diagnosing (analyzing) the financial condition of an enterprise. Financial condition is a set of indicators reflecting the availability, placement and use of financial resources... Ultimately, it largely determines the competitiveness of an enterprise, its potential in business cooperation, assesses the extent to which the economic interests of the enterprise itself and its partners in financial and other economic relations are guaranteed. An analysis of the financial results of an enterprise's activities makes it possible to determine: how stable the enterprise is, how solvent it is, what profit it has received, and at what cost.

Retail is the second largest employer in Russia, providing more than 20% of jobs. Retail trade generates more than a quarter of income different budgets collected through the taxation system.

The social significance of the retail trade network lies in meeting the material, social and everyday needs of members of society, raising the standard of living of the people, creating favorable conditions for the all-round development of the individual.

We can say that the social aspect retail finds its manifestation in the amount of free time of workers. Thus, reducing the time spent on purchasing goods and preparing food creates the necessary conditions for the development of a market economy, technical process, increasing labor productivity and efficiency of social production.

In this regard, we conclude that the chosen topic of the thesis is extremely relevant today.

In this work, the development of a system for analyzing the financial condition of an enterprise for internal use and operational management finance.

The object of research in this work is the store "Products" individual entrepreneur Glukhova A.V. The subject of the research is the assessment and forecasting of the financial condition of a commercial enterprise.

The aim of the study is to analyze the financial condition of the "Products" store, an individual entrepreneur A.V. Glukhova. and development of proposals for its strengthening. To achieve this goal, you must complete the following tasks:

 explore theoretical aspects the financial condition of the organization;

 give a financial description and conduct a financial analysis of the research object,

 develop proposals to strengthen the financial condition of the organization.

When analyzing the financial condition of the enterprise, the following techniques and methods were used:

 horizontal analysis vertical analysis,

 analysis of coefficients (relative indicators),

Thesis consists of an introduction, three sections, a conclusion and annexes.

The first chapter reveals the essence and functions of a financial organization, the principles and elements of financial analysis, a study and analysis of methods for diagnosing the financial condition of enterprises is carried out.

The second chapter is devoted to the description of the research object: its organizational and legal form, management structure are considered, the financial condition is analyzed, the calculation and analysis of the dynamics of financial indicators is made.

In the third chapter, proposals were developed to strengthen the financial condition of the organization: improving relations with suppliers and customers, proposals for the development of the organization in the future.

In the conclusion, the main conclusions and proposals on the research topic are made.

Conclusion (excerpt)

The purpose of the research in the thesis is to analyze the financial condition of the "Products" store of an individual entrepreneur Glukhova A.V. and development of proposals for its strengthening. To achieve this goal, the following tasks have been completed:

 studied the theoretical aspects of the financial condition of the organization;

 a financial description is given and a financial analysis of the research object is carried out,

 proposals have been developed to strengthen the financial condition of the organization.

The analysis of the financial condition revealed the general tendency of the development of the “Products” store, individual entrepreneur A.V. Glukhova. and the main negative features in his activities.

V.V. Kovaleva, taken as the basis for analyzing the financial condition of an enterprise, is currently the most common and generally recognized among practitioners of financial analysis. Its distinctive feature is the most complete grouping of system-forming indicators aimed at determining the property status of an enterprise, balance sheet liquidity, financial stability, business activity and profitability. The developed coefficients that determine the main trends in the development of enterprises are based on public financial statements (balance sheet, profit and loss statement, supplements to the balance sheet), which makes it possible to use this methodology not only for internal audit of an enterprise, but also for assessing its competitors.

During the analysis of the liquidity of the balance sheet IE Glukhova A.V. it was revealed that in 2003 the long-term liquidity of the balance was preserved, in 2004 the balance was not liquid., in 2005 the current liquidity of the balance was preserved.

Calculations of the relative values of the liquidity of the balance sheet of individual entrepreneur Glukhova A.V. from 2003 to 2005 showed that general indicator liquidity has not reached normative values... The absolute liquidity ratio and the “critical appraisal” ratio, the current liquidity ratio is within the normal range.

The analysis of financial stability showed that the trading enterprise IP Glukhova A.V. in 2003 it was unstable, and from 2004 to 2005. financial crisis, in which the company is on the verge of bankruptcy, since in this situation cash, short-term securities and accounts receivable do not even cover his accounts payable.

Estimation of financial ratios shows that in trade enterprise SP Glukhova A.V. there are tendencies to a deterioration in the financial situation, the likelihood of bankruptcy of the individual entrepreneur Glukhova A.V. is very high.

Thus, the shop "Products" SP Glukhova A.The. throughout the analyzed period from 2003 to 2005. belongs to the fourth class - these are enterprises with an unstable financial condition. There is a certain financial risk in the relationship with him.

The following action scenarios can serve as a way out of this situation:

a) In order to reduce accounts receivable, it is necessary to determine the degree of risk of insolvency of buyers, to calculate the forecast values of the reserve for doubtful debts. At the same time, great importance should be given to the selection of potential buyers and the determination of the terms of payment for the goods provided for in the contracts. The selection must be carried out using the following criteria: compliance with payment discipline in the past, forecast financial opportunities the buyer to pay for the requested volume of goods, the level of current creditworthiness, financial stability. Payment for goods regular customers it is possible to produce on credit. In order to accelerate the period of payment by buyers for purchased products, it is possible to establish discounts for urgency. A system of penalties should be established for failure to pay within the time period specified in the contract. The duration of the passage of accounts receivable also depends on the flow of bank documents. The most optimal type is Email linking banking institutions to each other. With this form (in contrast to the postal and telegraphic form), the speed of passage of documents increases by 3-4 times.

b) In order to form the optimal structure of working capital and liabilities, it is necessary to reduce the amount of accounts receivable by 20% and redistribute the funds received to stocks.

c) The management of the “Products” store needs to take measures to increase labor productivity, pursue a strict internal policy to organize activities, and strengthen labor discipline.

d) In order to maintain and increase the rate of profitability, it is necessary to take the following measures:

1) increase the capacity of the market for product sales;

2) minimize the amount of costs and maximize the volume of sales of products (provision of services).

In order to reduce the cost of production and increase the profitability of the individual entrepreneur Glukhovu A.V. you need to purchase two GAZ-3302-415 cars, manufactured in 2006, 3-seater, with an injection engine, with an engine power of 141 hp. with installed aerated equipment. The delivery of cars will be carried out in accordance with an agreement with the official dealer of the Gorky Automobile Plant - Temp-Auto, payment is made through a bank and a leasing company Car rental and the use of a discount system, allows you to apply modern technologies and to improve the process, which allows to reduce the cost by 5%, or 1509 thousand rubles. Leasing profitability will be 397%. The payback period will be 0.25 years.

The system for analyzing the financial condition of the enterprise should become a tool for identifying and preventing negative aspects in the financial and economic activities of the enterprise, which will be perceived and evaluated by the management of the enterprise.

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Notes (edit)

Practice report + report + handout + review

Similar works

Course work:

Course work:
Financial resources of a commercial organization

Practice report:
Strategic management of a commercial organization on the example of Bastion LLC

Graduate work:
Analysis of the financial condition of a commercial organization by example

Graduate work:
Management of financial and economic activities of an insurance organization (for example, IC "UralSib")

Graduate work:
Analysis and assessment of the financial and economic condition of an enterprise (organization, firm, institution, city, district, country) and directions for its improvement (sga)

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