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FEDERAL AGENCY FOR EDUCATION

STATE EDUCATIONAL INSTITUTION

HIGHER PROFESSIONAL EDUCATION

"IZHEVSK STATE TECHNICAL UNIVERSITY"

COURSE WORK

discipline: Economic analysis

on the topic: Economic analysis of enterprise activities

Option No. 17

Completed by: student gr. 6-22-27z Mikhailova Yu. G.

Checked by: Zemtsova N.V.

Izhevsk 2008

Introduction. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3

Chapter 1 Assessing the impact of changes in utilization efficiency

resources for the volume of production. . . . . . . . . . . . . . . . . . . . . . . . . . . 5

1.1. The impact of changes in the efficiency of use of fixed assets. . .5

1.2. The impact of changes in the efficiency of using working capital. .6

1.3. Impact of change in utilization efficiency labor resources. .7

Chapter 2 Analysis of the financial condition of the enterprise. . . . . . . . . . . . . . . . . . . .9

2.1. Assessment of property status. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .9

2.2. Liquidity analysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . eleven

2.3. Analysis of financial stability. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .13

2.4. Assessment of business activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .15

2.5. Cost-benefit analysis. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .18

Conclusion. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20

Bibliography. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .22

Application. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .23

Introduction

In this course work we will conduct an economic analysis of a certain enterprise for balance sheet and the profit and loss statement of the enterprise.

The relevance lies in the fact that economic analysis is an essential element financial management and audit. Almost all users of financial statements of enterprises use methods of economic analysis to make decisions to optimize their interests.

Owners analyze financial statements to increase the return on capital and ensure the stability of the company's position. Lenders and investors analyze financial statements to minimize their risks for loans and deposits. We can firmly say that the quality of decisions made depends entirely on the quality of the analytical basis for the decision.

To manage production, you need to have an idea not only of the progress of the plan, the results economic activity, but also about the trends and nature of changes occurring in the economy of the enterprise. Comprehension and understanding of information are achieved through economic analysis. It is the link between accounting and management decision making. During the analysis process, the primary information undergoes analytical processing: the achieved performance results are compared with data for past periods of time, with the indicators of other enterprises and the industry average; the influence of various factors on the value of performance indicators is determined; shortcomings, errors, unused opportunities, prospects, etc. are identified. Based on the results of the analysis, we develop and justify management decisions. Economic analysis precedes decisions and actions, justifies them and is the basis of scientific production management, ensuring its objectivity and efficiency.

A large role is given to analysis in identifying and using reserves for increasing production efficiency. It promotes economical use of resources, identification and implementation best practices, scientific organization labor, new technology and production technology, prevention of unnecessary costs, etc.

The role of analysis as a means of production management is increasing every year. This is due to various circumstances. Firstly, the need to steadily increase production efficiency in connection with the growing shortage and cost of raw materials, increasing the science and capital intensity of production. Secondly, a departure from the command-administrative management system and a gradual transition to market relations. Thirdly, the creation of new forms of management in connection with the denationalization of the economy, the privatization of enterprises and other measures of economic reform.

The purpose of my work is to conduct an economic analysis, i.e. obtain a certain number of key (most informative) parameters that give the most objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, in settlements with debtors and creditors.

My main tasks course work, This:

Assess the impact of changes in the efficiency of use of fixed assets, working capital and labor resources or the volume of production.

Assess the property status of the enterprise;

Conduct an analysis of liquidity, financial stability, business activity and profitability;

And finally, identify the main problems and offer recommendations for improving your financial condition.

Chapter 1Assessing the impact of changes in the efficiency of resource use on the volume of production

1.1. Impact of changes in the efficiency of use of fixed assets

Let us determine the impact of changes in the efficiency of use of fixed assets on the volume of production.

Table 1.

Changes in the efficiency of use of fixed assets.

V production = OS * FO

V production 0 = OS 0 * FO 0 = 1692.79 * 33.525 = 56750.78 thousand rubles.

V production OS = OS 1 * FO 0 = 1444.54 * 33.525 = 48425.2 thousand rubles.

V production FD = OS 1 * FD 1 = 1444.54 * 36.6 = 52870.16 thousand rubles.

? V production OS = V production OS - V production 0 = (OS 1 * FO 0) - (OS 0 * FO 0) = 48425.2 - 56750.78 = - 8325.58 thousand rubles.

? V production FD = V production FO - V production OS = (OS 1 * FO 1) - (OS 1 * FO 0) = 52870.16 - 48425.2 = 4444.96 thousand rubles.

? V = 4444.96 - 8325.58 = - 3880.62 thousand rubles.

Conclusion: Changes in production volume bad influence had a decrease in the volume of fixed assets in the amount of 248.25 thousand rubles, which caused a decrease in production volume by 8325.58 thousand rubles. Positive influence had an increase in capital productivity, which caused an increase in production volume by 4444.96 thousand rubles. The combined influence of two factors led to a decrease in production volumes by 3,880 thousand rubles.

- inventory of existing and used fixed assets in order to identify obsolete and worn-out elements of fixed assets;

- analysis of the compliance of existing equipment with technology and production organization;

- selection of the volume and structure of fixed assets;

- improving the structure of fixed assets, increasing the proportion of their active part to the optimal value, rational ratio of various types of equipment;

- the process of reinstalling equipment, purchasing, delivery and installation of new equipment;

- restoration of fixed assets through repairs (current, medium and capital) through depreciation, as well as through modernization and reconstruction.

1 .2. Influence andChanges in the efficiency of using working capital

Let us determine the impact of changes in the efficiency of using working capital on the volume of production.

Table 2.

Changes in the efficiency of using working capital.

V production = MZ * MO

V production 0 = MZ 0 * MO 0 = 13780 * 4.118 = 56746.04 thousand rubles.

V production MZ = MZ 1 * MO 0 = 14850 * 4.118 = 61152.3 thousand rubles.

V production MO = MZ 1 * MO 1 = 14850 * 3.56 = 52866 thousand rubles.

? V production MZ = V production MZ - V production 0 = (MZ 1 * MO 0) - (MZ 0 * MO 0) = 61152.3 - 56746.04 = 4406.26 thousand rubles.

? V production MO = V production MO - V production MZ = (MZ 1 * MO 1) - (MZ 1 * MO 0) = 52866 - 61152.3 = -8286.3 thousand rubles.

? V = 4406.26 - 8286.3 = - 3880.04 thousand rubles.

Conclusion: The change in production volume was positively influenced by an increase in the amount of material costs by 1070 thousand rubles, which caused an increase in production volume by 4406.26 thousand rubles. A negative impact was had by a decrease in material productivity, which caused a decrease in production volume by 8286.3 thousand . rub.

Measures to increase production volume:

- introduction of new equipment and progressive technology;

- more rational and efficient use of material resources;

- tightening rationing of consumption and limiting material resources;

- high-quality preparation of raw materials for their industrial consumption;

- improving the design of machines, equipment and products;

- use of more economical types of raw materials and fuel;

- increasing the technical equipment of production, the level of skill of workers, and the skillful organization of material and technical support.

1.3. Impact of changes in the efficiency of use of labor resources

Let's calculate the impact of changes in the efficiency of use of labor resources on the volume of production.

Table 3.

Changes in the efficiency of use of labor resources.

V pr-va = H * PT

V pr-va 0 = H 0 * PT 0 = 78 * 727.56 = 56749.68 thousand rubles.

V pr-va Ch = Ch 1 * PT 0 = 63 * 727.56 = 45836.28 thousand rubles.

V production PT = H 1 * PT 1 = 63 * 839.21 = 52870.23 thousand rubles.

? V production Ch = V production Ch - V production 0 = (P 1 * PT 0) - (P 0 * PT 0) = 45836.28 - 56749.68 = - 10913.4 thousand rubles.

? V production PT = V production PT - V production Ch = (H 1 * PT 1) - (H 1 * PT 0) = 52870.23 - 45836.28 = 7033.95 thousand rubles.

? V = 7033.95 - 10913.4 = - 3879.45 thousand rubles.

Conclusion: The change in production volume was negatively affected by a change in headcount by 15 people, which caused a decrease in production volume by 10,913.4 thousand rubles. An increase in labor productivity had a positive impact, which caused an increase in production volume by 7033.95 thousand rubles.

The combined influence of two factors led to a decrease in production volume by 3,880 thousand rubles.

Measures to increase production volume:

- increase the number of workers.

Chapter 2Analysis of the financial condition of the enterprise

2.1. Assessment of property status

The property position of an enterprise is characterized by the size, composition and condition of the assets owned by the enterprise. To conduct analytical studies, we will construct an aggregated balance sheet, which is formed from the original one by grouping balance sheet items. To assess the property situation, we will conduct a vertical and horizontal analysis of the balance sheet.

Table 4.

Aggregated balance sheet of the enterprise, calculation of the share

	*2004*	*Specific weight,%*	*2005*	*Specific weight,%*
ASSETS
1. Non-current assets
2. Current assets
Inventories and costs

DZ (more than 12 months)
DZ (within 12 months)

Cash
Other current assets
*Balance*	*30225,71*		*35416,69*
PASSIVE
1. Own capital
2. Long-term liabilities
3. Short-term liabilities

*Balance*	*30225,71*		*35416,69*

Table 5.

Aggregated balance sheet of the enterprise, calculation of growth rate

	*2004*	*2005*	*Growth rate*
ASSETS
1. Non-current assets
2. Current assets
Inventories and costs
VAT on purchased assets
DZ (more than 12 months)
DZ (within 12 months)
Short-term financial investments
Cash
Other current assets
*Balance*	*30225,71*	*35416,69*	*1,17*
PASSIVE
1. Own capital
2. Long-term liabilities
3. Short-term liabilities

*Balance*	*30225,71*	*35416,69*	*1,17*

Conclusions:

During the analysis, we found out that the balance is considered satisfactory according to the following criteria - the balance sheet currency, compared to last year, increased by 5190.98 thousand rubles.

The balance is considered unsatisfactory for the following reasons:

- the enterprise's own capital is less than 50%. This can be seen from the vertical analysis, where the share of equity capital in 2005 was 47.5 (decreased by 8.27);

- the growth rate of current assets (0.54) is much less than the growth rate of non-current assets (2.88);

- the growth rate of accounts receivable is not equal to the growth rate of accounts payable.

2.2. Liquidity analysis

Table 6.

System of indicators for assessing enterprise liquidity

№ *p/p*	*Index*	*Calculation formula*	*for 2003*	*for 2004*
	The amount of own working capital (functioning capital)	Own capital + Long-term liabilities - VnA
	Maneuverability of own working capital	Den. Wed /Own turnover. Wed
	Current (total) liquidity ratio	Turnover assets / short-term liabilities
	Quick ratio	Current assets - Production inventories/Short term liabilities
	Absolute liquidity ratio	Money/Short term liabilities
	Share of working capital in assets	Current assets / Total household assets
	Share of own working capital in their total amount	Own turnover cf /Current assets
	Share of own working capital in covering inventories	Own turnover avg. /Stocks

Conclusions:

200 4 G.:

It is possible to increase the part of own working capital that is in the form Money. The current liquidity ratio is 1.648, therefore, the company has enough working capital to cover its short-term obligations. The enterprise is solvent during the average duration of one turnover of all current assets. Moreover, the current liquidity ratio shows the payment capabilities of the enterprise, assessed subject to not only timely settlements with debtors and favorable sales of finished products, but also sales in case of need of other elements of material current assets.

The quick ratio is 1.234. This ratio characterizes the expected solvency of the enterprise for a period equal to the average duration of one turnover of receivables. This company has payment capabilities in the conditions of timely settlements with debtors.

Absolute liquidity ratio 0.493. The value of this coefficient satisfies normal limits (0.2 - 0.5). Consequently, this enterprise can repay a sufficient part of its short-term debt in the near future. As of the balance sheet date, the company is solvent.

200 5 G.:

The value has sharply decreased own funds. The company's working capital is not used rationally, it is not enough to cover its short-term obligations, since the value of the current liquidity ratio is below the recommended value. The quick liquidity ratio is also less than the recommended value, this indicates the need for systematic work with debtors to ensure the conversion of receivables into cash.

The value of the absolute activity coefficient (0.002) does not meet the normal limits (0.2 - 0.5). Consequently, this enterprise cannot repay a sufficient part of its short-term debt in the near future. As of the balance sheet date, the company is not solvent.

2.3. Financial stability analysis

Table 7.

System of indicators for assessing the financial stability of an enterprise.

№ *p/p*	*Index*	*Calculation formula*	*for 2003*	*for 2004*
	Equity concentration ratio	Own capital /Total households Wed
	Financial dependency ratio	Total household assets / Own capital
	Equity agility ratio	Own turnover / Own capital
	Debt capital concentration ratio	Borrowed capital /Total cost.avg.
	Long-term investment coverage structure coefficient	Long-term liabilities/VnA
	Debt capital structure ratio	Long-term liabilities / Borrowed capital
	Debt to equity ratio	Debt capital/Equity capital		1,11

Conclusions:

200 4 G.:

The equity concentration ratio is 0.558. It characterizes the share of ownership of the owners of the enterprise in the total amount of funds advanced for its activities, and has a recommended value of > 0.5. Accordingly, this enterprise is financially stable. There are no non-payments and the reasons for their occurrence, the work is normally profitable, there are no violations of internal and external financial discipline.

The equity capital agility coefficient is 0.514. Its recommended value varies from 0.2 to 0.5. At this enterprise, there is a normal ratio of that part of equity capital that is used to finance current activities, i.e., invested in working capital, and that part of equity capital that is capitalized.

The share of borrowed funds in the total amount of funds advanced for the activities of the enterprise does not exceed the recommended value.

The coefficient of the coverage structure of long-term investments and the coefficient of the structure of borrowed capital are zero, since the enterprise has no long-term liabilities.

For 1 rub. own funds raised 79 kopecks. borrowed money. Accordingly, the company is absolutely financially stable.

200 5 G.:

The concentration ratio of equity capital in 2005 decreased by 0.09 compared to 2004, this negatively affected the activity of the enterprise.

The financial dependence ratio characterizes the share of debt in the total amount of economic assets. In 2005, this indicator increased by 0.32 compared to 2004, which indicates an increase in the share of borrowed funds in the financing of the enterprise. The share of borrowed funds in the total amount of economic funds advanced for the activities of the enterprise increases by 0.09.

There was no financing of non-current assets by external investors. There is no share of long-term liabilities in the total amount of borrowed funds.

For 1 rub. of own funds in 2005 attracted 1.11 rubles. borrowed money. An increase in the indicator indicates an increased dependence of the enterprise on external creditors and a loss of financial stability.

2.4. Business activity assessment

Table 8.

System of indicators for assessing business activity.

№ *p/p*	*Index*	*Calculation formula*	*for 2003*	*for 2004*
	Indicator of efficiency in the use of labor resources
	Labor productivity, thousand rubles. / person	Revenue from sales /Number
	Indicator of efficiency of use of fixed assets
	Capital productivity	Revenue from sales / Average cost of operating system
	Working capital turnover indicators
	Accounts receivable turnover ratio, turnover	Revenue from sales /Avg. DZ
	Accounts receivable turnover ratio, days	360 days /DZ turnover
	Inventory turnover ratio, turnover	Realization level/Avg. stocks
	Inventory turnover ratio, days	360 days /Inventory turnover
	Accounts payable turnover indicators
	Accounts payable turnover ratio, turnover	Sales value/average balance of short-circuit
	Accounts payable turnover ratio, days	360 days /KZ turnover

Production cycle (PC) is the period of complete turnover of material elements of current assets used to service the production process, starting from the moment materials are received at the enterprise warehouse, ending with the shipment to the buyer of products that were made from these materials.

PC = T about MZ, where

T about MH - period of inventory turnover.

Operating cycle (OC) is the period of complete turnover of the entire amount of working capital.

OTs = PC + T about DZ, where

T about DZ - the period of turnover of receivables.

The financial cycle (FC) - (or cash circulation cycle) - represents the time during which funds are diverted from circulation, starting from the moment the supplier pays for these materials, ending with the moment the money is received from customers for the shipped products.

FC = OTs - T about short circuit, where

T about KZ - the period of turnover of accounts payable.

Table 9.

Production, operational and financial cycles.

Conclusions:

200 4 G.:

Capital productivity is 30.92. This ratio characterizes the efficiency of using fixed assets and other non-current assets, measured by the amount of sales per unit of asset value.

Accounts receivable makes 5.28 turnovers during the analyzed period. The duration of one revolution is 68 days.

The number of turnover of inventories (raw materials, materials, finished products in the warehouse) for 2004 is 7.2. This coefficient reflects the number of inventory turnovers and costs of the enterprise for the analyzed period. The speed of transformation of reserves from material into monetary form is 50 days.

The company's debt turnover rate is 3.84. The duration of one turnover of credit debt is 94 days, i.e. during this period of time the company will cover the urgent debt.

2005 G.:

During the analysis, we found out that labor productivity at the enterprise increased by 115.09 thousand rubles.

Capital productivity is 34.28. Fixed assets and other non-current assets began to be used more efficiently.

The number of receivables turnover decreased by 7 due to a decrease in the average amount of receivables by 5876.68 thousand rubles. An increase in the ratio means a reduction in sales on credit. The duration of one turnover is 29 days, i.e. it increased by 39 days, this was influenced by a decrease in the number of receivables turnovers.

In the reporting year, the number of inventory turnover decreased to 6.3. A decrease in the ratio indicates a decrease in demand for finished products. The rate of transformation of reserves from material form into monetary form is now 57 days.

The picture with accounts payable is as follows. The accounts payable turnover ratio decreased by 0.09 turnover, and its duration increased by 2 days due to a decrease in the rate of turnover of the enterprise's debt.

The accounts payable turnover in days is greater than the duration of the operating cycle, thus the financial cycle values are negative. Moreover, there is a tendency to worsen this provision. The situation indicates that the operating activities of the enterprise do not cover its accounts payable at every moment of its activity.

2.5. Cost-benefit analysis

Table 10.

System of enterprise profitability indicators.

№ *p/p*	*Index*	*Calculation formula*	*for 2003*	*for 2004*
	Product (sales) profitability	Profit from real-i/Revenue from real-i
	Profitability of core activities	Profit from real-i/Costs on production and sales of products
	Return on total capital (assets)	Net profit / Total average balance
	Return on equity	Net profit / Equity value

Conclusions:

During the analysis, we found that the profitability of core activities decreased. This happened due to the fact that the growth rate of costs in general greatly exceeded the growth rate of the enterprise's revenue, which indicates a decrease in the efficiency of the company's cost management.

A decrease in profitability of sales indicates a decrease in prices at constant production costs or an increase in production costs at constant prices, i.e. a decrease in demand for the enterprise’s products. With low sales returns, it is necessary to strive to accelerate the turnover of production assets.

The decrease in return on assets and return on equity is due to a sharp drop in net profit during the year. But it should be borne in mind that this is due financial results from other activities of the enterprise that significantly influenced the amount of net profit. Based on the foregoing, we can conclude that in the reporting period the efficiency of the enterprise’s core activities decreased sharply.

Compared to 2003, in 2004 there was no profit from the costs incurred for production. It is necessary to revise prices or strengthen control over the cost of goods sold.

To increase profitability, management should strive to reduce costs, carefully study consumer demand and purchase goods in accordance with demand, which will increase sales volume, increase product prices, increase their income intensity, select the most income-intensive products and the least cost-intensive ones.

Conclusion

The main goal of a manufacturing enterprise in modern conditions is to obtain maximum profit, which is impossible without effective capital management. The search for reserves to increase the profitability of the enterprise is the main task of the manager.

It is obvious that the performance of the enterprise as a whole depends entirely on the efficiency of management of financial resources and the enterprise. If things at the enterprise go by themselves, and the management style does not change in new market conditions, then the struggle for survival becomes continuous.

Based financial analysis The management of the enterprise can make management decisions, and potential investors, creditors and other interested parties can draw conclusions about the financial stability, reliability and solvency of the company.

The value of the enterprise's own working capital is negative, which indicates an unstable financial position. The situation is getting worse over time. Taking into account the above, we can conclude that the negative value of operating capital is explained by a significant excess of accounts payable over accounts receivable, while normally they should be close in value. Thus, the financial situation of the enterprise is extremely unstable and requires urgent measures to correct it. Special attention requires working with debtors and creditors. Analysis of balance sheet items over time shows sharp changes in them, which is also negative factor for the company.

The company is completely dependent on borrowed funds and covers its costs through regular loans.

To increase the efficiency of this enterprise, we proposed a set of measures to increase the efficiency of the enterprise and bring it to a higher level of development. It is necessary to work with the company's debtors to ensure the conversion of receivables into cash and to systematically monitor cost management. It is also necessary to review prices and strengthen control over the cost of goods sold.

It is also recommended to change the attitude towards production management, master new management methods and techniques, master new management methods and techniques, improve the management structure, self-improvement and train staff, improve personnel policies, think through and carefully plan pricing policies, find reserves to reduce production costs,

actively engage in planning and forecasting of enterprise financial management.

Bibliography

1) A. D. Sheremet, R. S. Saifullin “Methodology of financial analysis”, Moscow INFRA-M, 1996.

2) Ed. prof. M.I. Bakanova and prof. A. D. Sheremeta “Economic Analysis”, Moscow “Finance and Statistics”, 2003

3) G. V. Savitskaya “Analysis of the economic activity of an enterprise”, Moscow New Knowledge LLC, 2001.

4) B. T. Zharylgasova, N. T. Savkurov “Analysis of accounting (financial) statements,” Moscow, 2004.

5) M. S. Abryutina, A. V. Grachev “Analysis of the financial activity of an enterprise”, Moscow Publishing House “Delo and Service”, 2001

Annex 1

Balance sheet of the enterprise, thousand rubles


I. NON-CURRENT ASSETS
Intangible assets (04.05) including:
patents, licenses, trademarks
organizational expenses
business reputation of the organization
Fixed assets, including:	2 578,33	1 692,79	1 444,54
land plots and environmental management facilities
buildings, machinery and equipment
Unfinished production		6 465,11	22 113,78
Income invested in material values including:
property for lease
property provided under a rental agreement
Long-term financial investments including:
investments in subsidiaries
investments in dependent companies
investments in other organizations
loans provided to organizations for a period of more than 12 months
other long-term financial investments
Other noncurrent assets
Total
II. CURRENT ASSETS
Inventories and costs, including:	6 871,75	5 375,96	7 163,26
raw materials
animals for growing and fattening
expenses in undeclared production
finished products
goods shipped
Future expenses
other inventories and costs
VAT on purchased assets
DZ (more than 12 months), including:
buyers and customers
bills receivable

advances issued
other debtors
DZ (within 12 months), including:	1 539,24	9 909,76	4 033,08
buyers and customers
bills receivable
debt of subsidiaries and dependent companies
debt of participants in contributions to the management company
advances issued
other debtors
Short-term financial investments		6 516,80
loans provided to organizations for a period of less than 12 months
own shares purchased from shareholders
other short-term financial investments
Cash, including:

current accounts
foreign currency accounts
other funds
Other current assets
Total
BALANCE	11 656,80	30 225,71	35 416,69
PASSIVE
III. EQUITY
Authorized capital
Extra capital
Reserve capital
reserves formed in accordance with legislation
reserves formed in accordance with the constituent documents
Social Sphere Fund
Targeted funding and revenues
Retained earnings from previous years
Undistributed loss from previous years
Retained earnings of the reporting period
Undistributed loss of the reporting year
Used profit of the reporting period
Total
IV. LONG TERM DUTIES
Loans and credits, including:
bank loans due for repayment more than 12 months after the reporting date
Other long-term liabilities
Total for Section IV
V. SHORT-TERM LIABILITIES
Loans and credits, including:
bank loans subject to repayment within 12 months after the reporting date
loans to be repaid within 12 months after the reporting date
Accounts payable, including:
suppliers and contractors
bills payable
debt to subsidiaries and dependent companies
on wages
before the state extra-budget. funds
debt to the budget
advances received
other creditors
Other current liabilities
Total for Section VI
BALANCE	11 656,80	30 225,71	35 416,69

Appendix 2

Profit and loss statement, thousand rubles

Indicator name	page code
I. Income and expenses from ordinary activities
Revenue from sales, including:


Cost of goods and services, including:
finished products and services of an industrial nature

Gross profit
Business expenses
Administrative expenses
Profit (loss) from sales
II. Operating income and expenses
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other operating income
Other operating expenses
Profit (loss) from FHD
III. Non-operating income and expenses
Non-operating income
Non-operating expenses
Profit before tax
Income tax and other similar mandatory payments
Diverted funds
Profit (loss) from ordinary activities		12 003,88
Net profit (retained profit (loss) of the reporting year)

For information

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Specification

control measuring materials

for diagnostic work

in literature (8th gradeIquarter)

Purpose of control measuring materials (hereinafter referred to as CMM)

Diagnostic work is carried out within the framework of a regional study of the quality of education to analyze the state of literary education in basic school, including taking into account the gradual transition to training according to the federal state educational standard of basic general education.

The purpose of the CMM for conducting diagnostic work on literature is to assess the level of general education training in literature of 8th grade students.

Research results can be used educational organizations to improve the teaching of literature by the Department of Education Oryol region, organs local government who carry out management in the field of education, to analyze the current state of municipal and regional education systems and formulate programs for their development.

2. Documents defining the content and parameters of diagnostic work

The content of diagnostic work is determined on the basis of the Federal State educational standard basic general education (Order of the Ministry of Education and Science of the Russian Federation No. 1897 of December 29, 2010), approximate basic educational program basic general education (approved by the decision of the federal educational and methodological association for general education(Minutes dated April 8, 2015 No. 1/15).

CMM structure

The work consists of 17 tasks, mandatory for all students. Assigning tasks different types– ensure that students have achieved the level of basic training and ensure that they have achieved advanced and high levels of mastery of the material.

In order to save students' time, preference was given to tasks that did not require recording a detailed answer. This made it possible to include a significant number of tasks (17) in the work and thereby increase the completeness and objectivity of assessing the level of learning of schoolchildren.

Assignments are built on the basis of a system of knowledge and skills embedded in the content of the subject and reflected in the planned results in the literature (subject and meta-subject).

To solve advanced tasks and high level difficulty, you need to use the acquired skills in an unfamiliar or unfamiliar (new) situation; interpret a literary text and complete tasks for it; create your own speech utterance.

Job completion time

45 minutes are allotted to complete the work.

5. Additional materials and equipment

Not required.

6. Conditions for carrying out diagnostic work

Diagnostic work on the literature is carried out in one day in accordance with the instructional documents.

Diagnostic work is carried out at the place of study of students. When performing work, students should follow the instructions.

Diagnostic work on the literature is carried out with the involvement of non-specialists in this subject, providing conditions for obtaining objective results.

During the diagnostic work, there should be no stands, posters or other materials with information and educational information on literature in the classrooms.

7. Grading system individual tasks and work in general

Completion of the task, depending on the type and difficulty, is assessed with a different number of points. Correct completion of each multiple-choice task is scored 1 point. For completing tasks with a short answer (No. 13 -16), depending on the completeness and correctness of the answer, 0 to 2 points are awarded. For completing a task with a detailed answer (No. 17), depending on the completeness and correctness of the answer, from 0 to 3 points are awarded according to three criteria. The maximum initial score for completing all diagnostic work is 29.

Part 1 tasks - 1 point for the correct answer (maximum 12 points)

Part 2 tasks - 2 points for the correct answer (maximum 8 points)

Part assignment 3 – 9 points

Criteria Part 3 assessments	Points
1. The depth of the answer to the question and the persuasiveness of the judgments
a) a direct, coherent answer to the question posed is given, one’s own point of view is formulated, the theses are convincingly substantiated, there are no factual errors or inaccuracies
b) a direct, coherent answer to the question posed is given; your point of view has been formulated, but not all theses are convincing and/or 1-2 factual errors have been made
c) the issue is discussed superficially or one-sidedly, one’s point of view is not clearly formulated; and/or their theses are not substantiated; and/or 3-4 factual errors were made
d) there is no answer to the question and/or more than 4 factual errors were made
2. Validity of bringing arguments from texts
a) 3 arguments are given correctly and accurately
b) 2 arguments are given correctly and accurately
c) 1 argument is given correctly and accurately
d) the arguments are given incorrectly or there are no arguments
3. Following speech norms
a) there are no speech errors, or 1 speech error was made
b) 2-3 speech errors were made
c) 4 speech errors were made
d) the number of errors made significantly complicates understanding the meaning of the statement (5 or more speech errors were made)
Maximum score

Converting the primary score to a five-point scale:

8. Distribution of CMM tasks by difficulty level

The distribution of CMM tasks by difficulty level is presented
in the table:

Difficulty level of tasks

Number of tasks

Maximum score

Elevated

9. Distribution of diagnostic work tasks by content
and tested skills

Distribution of tasks according to main content blocks training course presented in the table:

		Number of jobs in option

	From folklore
	From ancient Russian literature
	From literature XVIII V.
	From literature first half of the 19th century V.

The skills tested in the job are presented in the table:

	Option I		Option II
Testable skills		Testable skills

		Knowledge of artistic genres
		Knowledge of the text of literary works
Knowledge of the text of literary works		Knowledge of literary theory
Knowledge of literary theory		Knowledge of artistic genres
Knowledge of the text of literary works		Knowledge of the text of literary works
Knowledge of artistic genres		Knowledge of writers' biographies
		Find visual and expressive means in a work of art
		Knowledge of the text work of art
Knowledge of writers' biographies		Knowledge of writers' biographies
Knowledge of literary theory		Knowledge of the text of a work of art
Knowledge of the text of a work of art		Knowledge of the text of a work of art
Knowledge of the text of a work of art		Knowledge of the text of a work of art

		Define a theme literary text
		Determine the main idea of a literary text
		Interpret an excerpt from a literary text
		Find visually expressive artistic media

		Create your own response to problematic issue

The list of checked content elements is presented in the table:

	Checkable Content Elements (indicate the educational equipment for which the CMM is developed)
	Genres of folklore
	From ancient Russian literature
	From 18th century literature
	From literature of the first half of the 19th century
	Literary theory

CMM was developed for UMK under the editorship of V.Ya. Korovina

Generalized plan for the option of control measuring materials for diagnostic work

	Option I	Option II
Job designation	Testable skills		Task difficulty level	Estimated task completion time (min.)	Max. point for the task
	Knowledge of artistic genres	Knowledge of artistic genres
	Knowledge of the text of literary works	Knowledge of the text of literary works
	Knowledge of the text of literary works	Knowledge of literary theory
	Knowledge of literary theory	Knowledge of artistic genres
	Knowledge of the text of literary works	Knowledge of the text of literary works
	Knowledge of artistic genres	Knowledge of writers' biographies
	Find visual and expressive means in a work of art	Find visual and expressive means in a work of art
	Knowledge of the text of a work of art	Knowledge of the text of a work of art
	Knowledge of writers' biographies	Knowledge of writers' biographies
	Knowledge of literary theory	Knowledge of the text of a work of art
	Knowledge of the text of a work of art	Knowledge of the text of a work of art
	Knowledge of the text of a work of art	Knowledge of the text of a work of art

	Determine the theme of a literary text	Determine the theme of a literary text	Elevated
	Determine the main idea of a literary text	Determine the main idea of a literary text	Elevated
	Interpret an excerpt from a literary text	Interpret an excerpt from a literary text	Elevated
	Find visual and expressive artistic means	Find visual and expressive artistic means	Elevated

	Create your own statement-answer to a problematic question	Create your own statement-answer to a problematic question

The work covers the following topics:

Folklore. Reflection of the life of the people in folk songs, ditties, and legends. Peculiarities artistic form folklore works.

Development of ideas about ancient Russian literature. Hagiographic literature as a genre. Life of Alexander Nevsky. Features of the content and form of the work.

"Shemyakin Court" as satirical work 18th century.

The concept of classicism. DI. Fonvizin "Minor". The satirical nature of the comedy. Problems of educating a true citizen.

I.A. Krylov. A word about the fabulist. Fables “Frogs Asking for the Tsar”, “Wagon Train”. Their historical basis.

K.F. Ryleev. A word about the poet. The concept of the Duma. Duma K.F. Ryleev "The Death of Ermak". Historical theme in the work.

A.S. Pushkin and history. The history of the creation of the novel by A.S. Pushkin " Captain's daughter».

A.S. Pushkin. "Captain's daughter". The image of the hero-storyteller. Grinev at the beginning life path. The problem of honor in the novel.

The story of the trials of the hero of the novel by Pyotr Grinev. First meeting with Pugachev. Grinev in Belogorsk fortress: "simple greatness" ordinary people" Grinev and Shvabrin: two personalities, two destinies

The theme of personality and history in the novel by A.S. Pushkin "The Captain's Daughter". Pugachev and Grinev. A story of three meetings. The complexity and ambiguity of the image of Pugachev. Popular uprising in the author's assessment.

Masha Mironova - moral ideal A.S. Pushkin. Test of love by the main characters of the novel. The theme of mercy in the novel.

Answers

diagnostic work on literature (8th gradeIquarter)

Job No.	Option I	Option II














	(Sample answers) Theme of the poem: Life of a hawthorn. Main thought: Hawthorn's love of life. (Like people – fortitude and perseverance). Interpretation: Hawthorn is not afraid not only to live on the rocks over the abyss (he strong-willed), but also to bloom and feel confident. (People can be like that too) Epithets - empty cliff, lush beauty, fiery hawthorn, wild stones, sharp roots, rocky firmament. Personifications - the hawthorn argued, the hawthorn held the firmament. Comparisons - hawthorn, as if arguing with stones; the hawthorn held the rocky firmament as if in its paw. Metaphor - blossomed with beauty.	(Sample answers) Theme of the poem: Nature. Main thought: The awakening of nature in mid-spring. Interpretation: In spring, with the onset of warmth, an abundance of sun and rain, the forest wakes up and turns from black and fearless into green noise. Visual and expressive means: Epithets - a quiet stream, last year's furrow, fearless and black forest, shaded forest. Personifications - the forest stands, the noise will wake up, the noise will unfold, thunder will strike, the leaf will respond. Comparison – forest, as if shaded. Metaphor – green noise.

Instructions for completing work for students

45 minutes are allotted to complete the demonstration test on literature. The work consists of 3 parts.

Part 1 contains 12 multiple choice questions. For each task there are 4 possible answers, only one is correct. The number of the correct answer should be circled.

Part 2 consists of 4 tasks. They should be answered briefly. The answers are recorded in test work.

Completing the tasks of Part 3 requires a complete, detailed answer to the question posed.

Read each task carefully and the suggested answer options, if any. Answer only after you understand the question and have considered all possible answers.

Complete the tasks in the order in which they are given. If any task gives you difficulty, skip it and try to complete the ones you are confident in the answers to. You can return to missed tasks if you have time left.

For completing tasks of varying complexity, you are given from one to four points. The points you receive for completed tasks are summed up. Try to complete as many tasks as possible. Try to complete as many tasks as possible and greatest number points.

Time to complete the work is 45 minutes.

We wish you success!

(8th gradeIquarter school year)

Ioption

Part 1

What genre of oral folk art applies next piece:

A) historical song B) ditty C) round dance song D) legend

I didn't want to dance

I didn't want to go out -

The accordion player is so good

He needs to please.

What is the last feat of Alexander Nevsky (“The Tale of the Life and Courage of the Noble and Grand Duke Alexander Nevsky”)?

A) saving Christians from the Horde from oppression by foreigners

B) victory in the battle on the Neva River

B) liberation of the city of Pskov from the Germans

D) victory on Lake Peipsi

What does the expression Shemyakin Court mean (based on the story of the same name “Shemyakin Court”)?

A) fair trial

B) unfair trial

C) a decision in favor of the poor

D) decision in favor of the rich

DI. Fonvizin wrote within the framework of the direction:

A) realism

B) romanticism

B) classicism

D) neo-romanticism

Words from the comedy “Minor” by D.I. Fonvizin “I don’t want to study, but I want to get married” belongs to:

A) Skotinin

B) Pravdin

B) Milo

D) Mitrofanushka

Work by K.F. Ryleev “The Death of Ermak” is

B) story
B) Duma

D) story

What figurative and expressive means is used in the work of K.F. Ryleev “The Death of Ermak” in the following lines:

The storm roared, the rain made noise,

Lightning flew in the darkness...?

A) personification

B) epithet

B) metaphor

D) antithesis

Which historical event formed the basis of I.A.’s fable. Krylov's "Oboz"?

A) Battle of Kulikovo

B) Patriotic War 1812

IN) Battle on the Ice

D) Civil war in Rus'

Select the correct years of life of A.S. Pushkin:

10. What is the basic principle underlying the creation of the images of Grinev and Shvabrin:
A) comparisons
B) complementarities
B) antitheses
D) compositional parallel

11. What did Petrusha Grinev grant to the counselor (Pugachev) in the novel by A.S. Pushkin

"Captain's daughter"?

A) cane

B) hare sheepskin coat

B) felt boots

12. When was Pushkin’s hero Grinev enlisted in the regiment?

A) when he turned 16 years old

B) when he turned 10 years old

B) even before birth

D) immediately after birth

Part 2

Decide on a theme.

Determine the main idea.

Interpret.

Over the abyss, almost over emptiness,

Where the cliff itself is rocky and empty,

Bloomed with such lush beauty

Flame hawthorn bush,

It was as if I was arguing with wild stones,

I was afraid to look into the abyss.

And it blossomed and had sharp roots

He held the rocky firmament as if in his paw.

Part 3

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Diagnostic work on literature

(8th gradeIquarter of the academic year)

IIoption

Part 1

1. What genre of oral folk art does the following work belong to:

A) historical song B) ditty C) round dance song D) lullaby song

Bye-bye, bye-bye!

Mamai came to us,

He asks: “Give me back to Vassenka.”

But we won’t give Vasya,

It will be useful to us ourselves.

Who said these words: “God is not in power, but in righteousness”?

A) Shemyaka (“Shemyakin court”)

B) Poor (“Shemyakin Court”)

B) Alexander Nevsky (“The Tale of the Life and Courage of the Noble and Grand Duke Alexander Nevsky”)

D) Metropolitan Kirill (“The Tale of the Life and Courage of the Noble and Grand Duke Alexander Nevsky”)

3. "The Tale of Shemyakin court" - This

A) a work of folklore

B) a work of ancient Russian literature

B) work modern literature

D) a work of literature of the 19th century.

In what genre is the work written by D.I. Fonvizin "Minor"?

A) comedy

B) tragedy

Which of the heroes of the work “Minor” by D.I. Fonvizin wrote the following words: “... have a heart, have a soul, and you will be a man at all times”?

A) Skotinin

B) Mitrofanushka

B) Ms. Prostakova

A) A.S. Pushkin

B) I.A. Krylov

B) K.F. Ryleev

D) M.Yu. Lermontov

What figurative and expressive means is key in I.A.’s fables? Krylova?

A) epithet

B) metaphor

B) personification

D) allegory

What is the moral of I.A.’s fable? Krylov's "Frogs Asking for the Tsar"?

A) dream about better life at some better good king- ridiculous.

B) You should always want the best.

C) Dreams always come true.

D) Do not wish harm to your neighbor.

About whom we're talking about: “...among the best students (he) was brought to St. Petersburg, where

I met Lomonosov himself, which I remembered all my life.”

A) A.S. Pushkin

B) I.A. Krylov

B) K.F. Ryleev

D) D.I. Fonvizin

The narration in the novel by A.S. Pushkin’s “The Captain’s Daughter” is told from the perspective of:
A) the author
B) narrator
B) Masha Mironova
D) Petra Grineva

As in the novel by A.S. Pushkin's "Captain's Daughter" appeared during the duel

characters' characters?

A) Shvabrin showed honesty and admitted his slander

B) Grinev asked Shvabrin for forgiveness

B) Shvabrin meanly stabbed Grinev in the back with his sword when he turned around at the call

D) Grinev insulted Shvabrin with abusive words and killed him.

Which of the heroes of the work by A.S. Pushkin’s “The Captain’s Daughter” contains the words “To execute like this, to execute like this, to have mercy like this - this is my custom”?

A) Pugachev

B) Grinev - father

B) captain Mironov

D) Grinev

Part 2

Complete the tasks of the second part of the work. In a poem by V. Dronnikov:

Decide on a theme.

Determine the main idea.

Interpret.

Find visual and expressive artistic means.

The end of April, the mountain stream is quiet,

The rook flies to last year's furrow.

And only the forest, fearless and black,

It stands in the distance, as if shaded.

Green noise will easily wake up in it

And every branch will turn towards the sun,

When the first thunder strikes from the clouds

And the leaf from the bud will respond to him.

Part 3

What problems does A.S. pose? Pushkin in the novel “The Captain's Daughter”? Give at least three arguments in your argument. Comment on the formulated problems using the example of situations and the actions of the characters. The volume of the essay should not be less than 50 words.

______________________________________________________________________________________________________________________________________________________________________________

Regional diagnostic work based on literature. control measuring materials

Send your good work in the knowledge base is simple. Use the form below

V production = OS * FO

V production 0 = OS 0 * FO 0 = 1692.79 * 33.525 = 56750.78 thousand rubles.

V production OS = OS 1 * FO 0 = 1444.54 * 33.525 = 48425.2 thousand rubles.

V production FD = OS 1 * FD 1 = 1444.54 * 36.6 = 52870.16 thousand rubles.

? V production OS = V production OS - V production 0 = (OS 1 * FO 0) - (OS 0 * FO 0) = 48425.2 - 56750.78 = - 8325.58 thousand rubles.

? V production FD = V production FO - V production OS = (OS 1 * FO 1) - (OS 1 * FO 0) = 52870.16 - 48425.2 = 4444.96 thousand rubles.

? V = 4444.96 - 8325.58 = - 3880.62 thousand rubles.

- inventory of existing and used fixed assets in order to identify obsolete and worn-out elements of fixed assets;

- analysis of the compliance of existing equipment with technology and production organization;

- selection of the volume and structure of fixed assets;

- improving the structure of fixed assets, increasing the proportion of their active part to the optimal value, rational ratio of various types of equipment;

- the process of reinstalling equipment, purchasing, delivery and installation of new equipment;

- restoration of fixed assets through repairs (current, medium and capital) through depreciation, as well as through modernization and reconstruction.

1 .2. Influence andChanges in the efficiency of using working capital

Let us determine the impact of changes in the efficiency of using working capital on the volume of production.

Table 2.

Changes in the efficiency of using working capital.

V production = MZ * MO

V production 0 = MZ 0 * MO 0 = 13780 * 4.118 = 56746.04 thousand rubles.

V production MZ = MZ 1 * MO 0 = 14850 * 4.118 = 61152.3 thousand rubles.

V production MO = MZ 1 * MO 1 = 14850 * 3.56 = 52866 thousand rubles.

? V production MZ = V production MZ - V production 0 = (MZ 1 * MO 0) - (MZ 0 * MO 0) = 61152.3 - 56746.04 = 4406.26 thousand rubles.

? V production MO = V production MO - V production MZ = (MZ 1 * MO 1) - (MZ 1 * MO 0) = 52866 - 61152.3 = -8286.3 thousand rubles.

? V = 4406.26 - 8286.3 = - 3880.04 thousand rubles.

Measures to increase production volume:

- introduction of new equipment and progressive technology;

- more rational and efficient use of material resources;

- tightening rationing of consumption and limiting material resources;

- high-quality preparation of raw materials for their industrial consumption;

- improving the design of machines, equipment and products;

- use of more economical types of raw materials and fuel;

- increasing the technical equipment of production, the level of skill of workers, and the skillful organization of material and technical support.

1.3. Impact of changes in the efficiency of use of labor resources

Let's calculate the impact of changes in the efficiency of use of labor resources on the volume of production.

Table 3.

Changes in the efficiency of use of labor resources.

V pr-va = H * PT

V pr-va 0 = H 0 * PT 0 = 78 * 727.56 = 56749.68 thousand rubles.

V pr-va Ch = Ch 1 * PT 0 = 63 * 727.56 = 45836.28 thousand rubles.

V production PT = H 1 * PT 1 = 63 * 839.21 = 52870.23 thousand rubles.

? V production Ch = V production Ch - V production 0 = (P 1 * PT 0) - (P 0 * PT 0) = 45836.28 - 56749.68 = - 10913.4 thousand rubles.

? V production PT = V production PT - V production Ch = (H 1 * PT 1) - (H 1 * PT 0) = 52870.23 - 45836.28 = 7033.95 thousand rubles.

? V = 7033.95 - 10913.4 = - 3879.45 thousand rubles.

The combined influence of two factors led to a decrease in production volume by 3,880 thousand rubles.

Measures to increase production volume:

- increase the number of workers.

Chapter 2Analysis of the financial condition of the enterprise

2.1. Assessment of property status

Table 4.

Aggregated balance sheet of the enterprise, calculation of the share

Table 5.

Aggregated balance sheet of the enterprise, calculation of growth rate

Conclusions:

During the analysis, we found out that the balance is considered satisfactory according to the following criteria - the balance sheet currency, compared to last year, increased by 5190.98 thousand rubles.

The balance is considered unsatisfactory for the following reasons:

- the enterprise's own capital is less than 50%. This can be seen from the vertical analysis, where the share of equity capital in 2005 was 47.5 (decreased by 8.27);

- the growth rate of current assets (0.54) is much less than the growth rate of non-current assets (2.88);

- the growth rate of accounts receivable is not equal to the growth rate of accounts payable.

2.2. Liquidity analysis

Table 6.

System of indicators for assessing enterprise liquidity

№

Conclusions:

200 4 G.:

The quick ratio is 1.234. This ratio characterizes the expected solvency of the enterprise for a period equal to the average duration of one turnover of receivables. This company has payment capabilities in the conditions of timely settlements with debtors.

Absolute liquidity ratio 0.493. The value of this coefficient satisfies normal limits (0.2 - 0.5). Consequently, this enterprise can repay a sufficient part of its short-term debt in the near future. As of the balance sheet date, the company is solvent.

200 5 G.:

The value of the absolute activity coefficient (0.002) does not meet the normal limits (0.2 - 0.5). Consequently, this enterprise cannot repay a sufficient part of its short-term debt in the near future. As of the balance sheet date, the company is not solvent.

2.3. Financial stability analysis

Table 7.

System of indicators for assessing the financial stability of an enterprise.

№

1,11

Conclusions:

200 4 G.:

The share of borrowed funds in the total amount of funds advanced for the activities of the enterprise does not exceed the recommended value.

The coefficient of the coverage structure of long-term investments and the coefficient of the structure of borrowed capital are zero, since the enterprise has no long-term liabilities.

For 1 rub. own funds raised 79 kopecks. borrowed money. Accordingly, the company is absolutely financially stable.