Dynamics and structure of profit from product sales. Analysis of the composition, structure and dynamics of the enterprise's profit. Analysis of the composition and dynamics of balance sheet profit

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Introduction …………………………………………………………………………….

Chapter 1. Theoretical foundations of the analysis of profit from sales

1.1. Profit as a financial result: concept, order of formation….

1.2. Methodology for analyzing financial results ………………………………..

Chapter 2

2.1. Organizational, economic and financial characteristics

organizations …………………………………………………………………………...

2.2. Analysis of the formation and dynamics of profit from sales

livestock products ……………………………………………………….

Chapter 3 Ways to increase profits from sales in the SEC "Babyninskoe" of the Babyninsky district of the Kaluga region

3.1. Reserves for increasing the amount of profit (loss reduction) …………………

3.2. Estimation of financial safety margin …………………………………………

Conclusions and offers …………………………………………………………...

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

Introduction

At the present stage of development, enterprises are allowed to independently choose methods for estimating inventories and methods for calculating the cost of products, works and services, develop an accounting policy, determine specific methods, forms and techniques for maintaining and organizing accounting. In other words, at present, only general accounting rules are centrally established, and their concretization and implementation mechanism are developed in each organization, independently based on the conditions of its activity.

In a market economy, the basis of economic development is profit, the most important indicator of the efficiency of an enterprise, the sources of its vital activity. The growth of profits creates a financial basis for the implementation of expanded reproduction of the enterprise and the satisfaction of the social and material needs of the founders and employees. At the expense of profit, the obligations of the enterprise to the budget, banks, and other organizations are fulfilled. In modern conditions, the summary indicator. characterizing the financial result of the organization's activities - gross (balance sheet) profit or loss. In turn, it is the methods chosen by the enterprise that help it to obtain certain financial indicators.

The above served as the choice for the research topic. In accordance with the relevance, the purpose of the course work is to analyze the financial results from the sale of agricultural products, as well as to find ways to increase them.

To achieve this goal, the following tasks are set and solved:

1. To study the theoretical aspects of the research problem;

2. Consider the organizational, economic and financial characteristics of the enterprise;

3. To analyze the current state of the level of financial results from the sale of livestock products in the SEC "Babyninskoe";

4. Determine the reserves for increasing financial results from the sale of livestock products on the farm.

The subject of the study is the financial performance. The object is the main components of the financial results of the enterprise, namely: balance sheet profit (loss) and net profit, including realizable, as well as factors affecting its formation.

The subject of the study was the SPK "Babyninskoe".

The sources of information for the study were: special literature on the problem under study, primary and summary documents of the enterprise for the period from 2004 to 2006.

In the process of writing the work, the following methods of scientific research were used: comparison method, monographic, economic-statistical, calculation-constructive, etc.

The course work is presented on __ pages of printed text, contains __ tables, 1 application. The work used 19 literary sources.

Chapter 1. Theoretical foundations of the analysis of profit from sales

1.1. Profit as a financial result: concept, formation procedure

The financial results of the enterprise are characterized by the amount of profit received and the level of profitability. Profit, in turn, is received from the sale of products as well as from other activities (participation in inter-farm cooperation, leasing land and fixed assets, income from securities, etc.). In the economic literature, there are different approaches to the definition of the concept of profit.

So, according to Savitskaya VG, profit is a part of net income. created in the process of production and implemented in the sphere of circulation. which is directly received by enterprises and only after the sale of products does net income take the form of profit. On the other hand, in accordance with the Tax Code, profit is the income received, reduced by the amount of production costs. Samsonov N. F. believes that profit is the monetary expression of the main part of the cash savings created by enterprises of any form of ownership. According to A.D. Sheremet: profit is part of the value of the surplus product that remains on the farm, it is the realized part of net income.

In general, all points of view coincide, and if we briefly formulate a definition, then we can assume that profit is the difference between total income and total economic and costs.

Profit is an indicator that most fully reflects the efficiency of production, the volume and quality of manufactured products, the state of labor productivity, and the level of cost. The growth of profit determines the growth of the potential of the enterprise, increases the degree of its business activity. Profit determines the share of income of founders and owners, the amount of dividends and other income. The profitability is also determined by the profitability of own and borrowed funds, fixed assets, all advanced capital and each share. Characterizing the profitability of investments in the assets of a given enterprise, profit is the best measure of the financial health of an enterprise.

At the expense of profits, measures are financed for the scientific, technical and socio-economic development of enterprises, an increase in the wage fund of their employees. Profit is also the most important source of budget revenues (federal, republican, local) and repayment of the organization's debt obligations to banks, other creditors and investors. Thus, profit indicators are the most important in the system for assessing the effectiveness and business qualities of an enterprise, the degree of its reliability and financial well-being. as a partner.

Quantitatively, profit is the difference between revenue (after paying value added tax, excise tax and other deductions from revenue to budget and non-budget funds) and the full cost of sales. This means that the more an enterprise sells profitable products, the more profit it receives, the better its financial condition.

In order to correctly analyze profit, it is necessary to reveal the mechanism of its formation, to determine the share of each factor of its growth or decrease, for this purpose the following profit indicators are used in the analysis:

Balance sheet profit (loss)

Profit (loss) from the sale of products (works, services)

Profit (loss) from other sales

Financial results from non-operating operations

Taxable income

Net profit.

Balance sheet profit includes financial results from the sale of products, works and services, from other operating activities, interest received and paid, income and expenses from non-sales operations, as well as extraordinary income and expenses.

Profit (loss) from the sale of products (works, services) is determined as the difference between the proceeds from the sale of these products (works, services) in current prices without value added tax and excises, export duties and other deductions provided for by the legislation of the Russian Federation, and the costs of its production and distribution. Profit from the sale of products - the main part of the gross profit.

Profit (loss) from other sales includes: profit (loss) from the sale of inventory items, profit (loss) from the sale of fixed assets and intangible assets, profit (loss) from the sale of household products, etc.

Financial results from non-operating transactions include:

Penalties and fines received and paid

Losses from write-off of receivables

Losses from natural disasters

Profit (loss) of previous years

Exchange differences for operations in foreign currency, etc.

Taxable profit is the difference between net income and the amount of profit subject to income tax at special rates, as well as the amount of income tax credits in accordance with tax legislation, which changes from time to time

Net profit is the profit that remains at the disposal of the enterprise after paying all taxes, economic sanctions and contributions to charitable funds. Net profit is directed to production development, social development, material incentives for employees, creation of a reserve (insurance) fund, payment to the budget of economic sanctions related to the violation of the current legislation by the enterprise, for charitable and other purposes.

1.2. Methodology for analyzing financial results

The financial results of the organization's activities are characterized by the amount of profit received and the level of profitability. Organizations receive profit mainly from the sale of products, as well as other activities (participation in inter-farm cooperation, leasing land and fixed assets, income from securities, etc.).

Topic 7: "Analysis of the financial performance of the organization"

Questions:

Analysis of profit from the sale of products (works, services)

Analysis of taxable income

Tax Analysis

Analysis of the formation of net profit

Analysis of the distribution and use of net profit

Enterprise profitability analysis

Analysis of the ratio "Costs - Volume - Profit"

Meaning, tasks and information base of the analysis

The final positive result of the organization's activity is profit. The value of profit is due to the fact that, on the one hand, it depends mainly on the quality of the enterprise, increases the economic interest of employees in the most efficient use of resources, since profit is the main source of production and social development of the enterprise, and on the other hand, it serves as the most important source formation of the state budget. Thus, both the enterprise and the state are interested in the growth of the amount of profit. Profit growth can be achieved not only due to an increase in the labor contribution of the enterprise staff, but also due to other factors. Therefore, the enterprise must conduct a systematic analysis of the formation, distribution and use of profits.

The tasks of the analysis and its sequence:

Evaluation of the profit plan and selection of the best option; studying the implementation of the plan and dynamics;

Identification and quantitative measurement of the influence of factors in the formation of profit indicators and assessment of its quality;

The study of directions, proportions and trends in the distribution of profits;

Identification of a reserve for profit growth;

Information sources: forms of an economic and social development plan or a business plan for generating profits, “Estimate balance of income and expenses” (financial plan); forms of financial statements No. 1 “Balance Sheet”, No. 2 “Profit and Loss Statement; current accounting data on account 99 “Profit and Loss”, etc.

Analysis of the composition and dynamics of balance sheet profit

In the process of analyzing economic activity, the following profit indicators are used: balance sheet profit, profit from the sale of products, works and services, profit from other sales, financial results from non-sales operations, taxable profit, net profit.

balance sheet profit includes financial results from the sale of products, works and services, from other sales, income and expenses from non-sales operations (Fig. 7.1).

Rice. 7.1 - Block diagram of factor analysis of profit

Taxable income - it is the difference between the balance sheet profit and the amount of income taxable on income (from securities and from equity interests in joint ventures), as well as the amount of income tax benefits in accordance with tax laws, which change from time to time.

Net profit - this is the profit that remains at the disposal of the enterprise after paying all taxes, economic sanctions and contributions to charitable funds.

It is necessary to analyze the composition of balance sheet profit, its structure, dynamics and implementation of the plan for the reporting year.

When analyzing the composition and dynamics of balance sheet profit, the following calculations are made:

ü The actual structure of the balance sheet profit is found, as the share of each financial result included in the balance sheet profit in the total amount of the balance sheet profit;

ü The change in the structure of balance sheet profit is found in comparison with the previous year and the plan;

ü Fulfillment (in %) is found for the balance sheet profit in general and for groups of financial results;

ü Calculates the growth rate (in %) of balance sheet profit.

Previously, the amount of balance sheet profit for the last year is recalculated to the price index for the company's products.

The analysis is carried out in a table of the following form:

Table 7.1 - Analysis of the composition, structure, implementation of the plan for the profit of the reporting year.

Analysis of profit from the sale of products (services, works)

The bulk of the company's profits come from the sale of products and services. In the process of analysis, the dynamics, the implementation of the profit plan from the sale of products are studied and the factors of change in its amount are determined.

Profit from the sale of products, works, services in general for the enterprise depends on 4 factors:

1. Sales volume (VVP),

2. Product structures (UD)

3. Cost of production (C)

4. The level of average prices (C).

The total change in profit is defined as the difference between the profit of the reporting period and the planned amount of profit

1. Sales volume can have a positive and negative impact on the amount of profit. An increase in sales of cost-effective products leads to a proportional increase in profits. If the product is unprofitable, then with an increase in the volume of sales, a decrease in the amount of profit occurs.

To find influence first factor it is necessary to multiply the amount of planned profit by the percentage of overfulfillment or underfulfillment of the plan for the sale of products valued at cost.

where, respectively, the planned cost of the actual and planned volume of sales of products; - coefficient of implementation of the plan in terms of the volume of products sold.

2. The structure of marketable products can have both a positive and a negative impact on the amount of profit. If the share of more profitable types of products in the total volume of its sales increases, then the amount of profit will increase and, conversely, with an increase in the share of low-profit or unprofitable products, the total amount of profit will decrease.

Influence structural factor calculated by the balance method: first, they find the difference between the profit according to the plan, recalculated for the actual volume of sales, and the profit according to the plan, and then the change in profit due to the change in the volume of sales is subtracted from the result obtained.

where - the profit according to the plan, recalculated for the actually sold products, - the total profit from the sale of products; - change in profit from sales of products due to changes in the volume of sales of products

3. Influence prime cost are found by subtracting from the actual cost of goods sold, the cost of production according to the plan, recalculated for the actual volume of sales, and, given the inverse relationship between profit and cost, the sign of the result is reversed.

where is the actual total cost of goods sold; - planned full cost of the actual volume of sales

4. Influence prices- this is the difference between the actual sales revenue and the revenue according to the plan, recalculated for the actual volume of product sales.

where - actual and planned for the actual volume of sales revenue from sales without deducting taxes

In the course of the analysis of economic activity the following indicators of profit are used: balance sheet profit; profit from the sale of products, works and services; profit from other sales; financial results from non-sales operations; taxable income, net income.

Balance sheet (total) profit includes financial results from the sale of products, works and services, from other sales, income and expenses from non-sales operations.

The analysis of gross profit begins with a study of its dynamics in terms of the total amount and in the amount of its constituent elements. This so-called horizontal (temporary) analysis. In this case, each reporting position is compared with the same indicator of the base period. Then spend vertical (structural) analysis, which reveals structural changes in the composition of gross profit and the impact of each reporting position on the result as a whole.

Methodology for presenting horizontal analysis. In a general assessment of the dynamics of balance sheet profit, its amount received in the reporting period is compared with the balance sheet profit for the corresponding base period and the absolute deviation is found:

P b = P b1 - P b0, (9)

Then the relative deviation is determined. This may be the growth rate:

Another option is the growth rate:

In the above formulas: P b - absolute deviation in balance sheet profit, thousand rubles; P b1 , P b0 - balance sheet profit for the reporting and base periods, respectively, thousand rubles; J b - growth rate of balance sheet profit,%; I b - growth rate of balance sheet profit, %.

Comparison of the rate of change of such constituent elements of balance sheet profit as profit from the sale of products, profit from financial and economic activities is very important. It allows you to determine the factors that have had a greater or lesser impact on the final financial result - balance sheet profit.

Vertical Analysis is carried out on the basis of an assessment of the impact of indicators that are included in the additive model of balance sheet profit. The model looks like this:

P b \u003d TR h - SPPT - C to - C y - P upl + P floor + D uch + D op. other - R op. other +

D vner - R vner. , (12)

where TR h - "net" revenue from the sale of products (minus value added tax, excises and similar obligatory payments), thousand rubles;

SPPT - production costs related to sold products (cost of production of goods sold), thousand rubles;

C to - commercial expenses, thousand rubles;

C y - management expenses, thousand rubles;

Пupl - interest payable, thousand rubles;

P floor - interest receivable, thousand rubles;

D uch - , thousand rubles;

D op. other - other operating expenses, thousand rubles;

R op. other - other operating expenses, thousand rubles;

D vner - income from other non-operating transactions, thousand rubles;

R ext. - expenses on other non-operating transactions, thousand rubles.

The analysis of each term of the additive model of balance sheet profit makes it possible to evaluate the receipts and directions of financial resources. Thus, the growth of operating income associated with the sale of fixed assets, the lease of property is typical for enterprises in a financial crisis.

A positive process is the sale of used fixed assets. In this case, the company receives an additional source of financing and reduces the amount of property tax. The sale of assets necessary for the enterprise is considered a negative process. In this case, the production potential decreases.

Financing of current activities is reflected in the additive model of balance sheet profit through indicators of production and sales costs, selling and administrative expenses, operating and non-operating expenses. For enterprises in a difficult financial condition, a high level of management costs is typical (compared to the costs of production and sales of products).

One of the main reasons for insolvency is the excess of expenses on core activities over income, which makes the products sold unprofitable.

When diagnosing the financial condition of an enterprise, it is necessary to compare its net and retained earnings. This will reveal the cause of the loss, if any. Losses can be associated both with current activities and with financing from residual income - capital investments and the production and non-production sphere, the maintenance of social and cultural facilities, interest payments on loans and borrowings, etc.

Further analysis includes detailed consideration of the following indicators:

* income and expenses from non-operating operations; income received from business participation in other enterprises;

- income from bonds and other securities owned by the enterprise;

- Income from renting out property; amounts of received and paid fines, penalties and forfeits and other economic sanctions, for example, for violation of the terms of business contracts; percent of funds placed on deposit accounts in banks; exchange rate differences on currency accounts and transactions in foreign currency;

¾ profits and losses of previous years identified in the reporting year from natural disasters; losses from writing off overdue debts and receivables;

¾ income from the return of debts previously written off as uncollectible;

¾ other income, expenses and losses attributed in accordance with the current legislation to the profit and loss account.

Additional information can be provided by consideration of the measures to which the enterprise resorts in order to increase its profits. Some methods are well-known and more fully justified: timely write-off of bad debts; application of accelerated depreciation methods; accrual and write-off of depreciation of intangible assets, the standards of which are established by the enterprise itself; writing off the full amount of low-value and wearing items; tax reduction through the use of preferential taxation, etc.

However, such measures should cause caution: delay in the payment of wages to employees, dividends to shareholders, delay in payment for goods to suppliers. Allowing to achieve immediate benefits, such actions worsen the business reputation of the enterprise and may adversely affect financial performance in the future.

The information base for the analysis of the results of the enterprise's activity is form No. 2 of the financial statements "Profit and Loss Statement". A deep analysis of this form can be carried out using vertical and horizontal analysis.

To the data of form No. 2 (Appendix K), the method of vertical and horizontal analysis can be applied. Vertical analysis allows you to analyze the structure, the dynamics of changes in all cost and profit items in the total revenue.

Horizontal Analysis deviations and indicators of dynamics allows you to analyze the nature of changes in all components of profit and show which of them caused positive and negative changes.

Using formula (9), we determine the absolute deviation of the balance sheet profit:

P b 2007 \u003d P b1 - P b0

P b 2007 = - 49,800 - (- 58,453) = 8,653 thousand rubles.

P b 2008 = - 1,139 - (- 49,800) = 48,661 thousand rubles.

P b 2009 \u003d 21,377 - (- 1,139) \u003d 22,516 thousand rubles.

Then, using formula (10), we determine the relative deviation. Growth rate:

Let's carry out a horizontal analysis of the data of Form No. 2 "Profit and Loss Statement" (Appendix K), table 2.3.

Table 2.3 - Horizontal profit analysis of TSNHRS LLC for 2008.

Name of the indicator in form 2	Reporting period, tr.	Previous period, tr.	Absolute change, i.e.	Growth rate, %
Gross profit
Selling expenses
Management expenses
Profit (loss) from sales
Other income and expenses Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
Profit (loss) up to taxation
Current income tax
FOR REFERENCE:

Horizontal analysis of profits for 2008 LLC "TSNHRS" shows that the company has an increase in revenue (income from ordinary activities) by 477,683 tr. or 169.14%. At the same time, the cost of goods sold, products, works, services also increased, its increase amounted to 425,168 thousand rubles. or 164.36% compared to the previous year. Sales profit growth rate 273.40%< 627,43 % (темп роста прибыли до налогообложения). Это соотношение свидетельствует об относительном уменьшении прибыли по основной деятельности ООО «ТСНХРС». Темп роста выручки от продажи 169,14 % >164.36% (growth rate of cost of goods and services sold).

Table 2.4 - Horizontal profit analysis of LLC "TSNHRS" for 2009.

Name of the indicator in form No. 2	Reporting period, tr.	Previous period, tr.	Absolute change, i.e.	Growth rate, %
Income and expenses from ordinary activities Revenue (net) from the sale of goods, products, works, services
Cost of sold goods, products, works, services
Gross profit
Selling expenses
Management expenses
Profit (loss) from sales
Other income and expenses Interest receivable
Percentage to be paid
Income from participation in other organizations
Other income
other expenses
Deferred tax liabilities
Current income tax
Net profit (loss) of the reporting period

Figure 2.1 Horizontal profit analysis of TSNHRS LLC for 2008-2009.

Horizontal analysis of profits for 2009 LLC "TSNHRS" shows that the company has an increase in revenue (income from ordinary activities) by 15,215 tr. or 101.30%. At the same time, the cost of goods sold, products, works, services also increased, its increase amounted to 24,728 thousand rubles. or 2.27% over the previous year. Sales profit growth rate 88.51% > 63.39% (pre-tax profit growth rate). This ratio indicates a relative increase in profits from the main activities of TSNHRS LLC. Sales revenue growth rate 101.30%<102,27% (темп роста себестоимости проданных товаров, услуг). Исходя из этого соотношения, можно сделать вывод, что предприятие для увеличения прибыли использует механизм удорожания продукции (услуг), что делает прибыль более качественной и надежной. Показатель чистой прибыли в отчетном году снизился и составил 55,22 % или - 19 943 т.р.

Vertical profit analysis. Vertical analysis allows you to draw a conclusion about the structure of the balance sheet and income statement in the current state, as well as analyze the dynamics of this structure. The technology of vertical analysis is that the total assets of the enterprise (when analyzing the balance sheet) and revenue (when analyzing the income statement) are taken as one hundred percent, and each article of the financial report is presented as a percentage of the accepted base value.

The vertical analysis of the income statement is placed in table 2.5.

Table 2.5 - Vertical analysis of the income statement for 2008-2009

Profit Statement
Cost of sold goods, products, works, services
Gross profit
Profit (loss) from sales
Other income and expenses Percentage to be paid
Other income
other expenses
Profit (loss) before tax
Deferred tax liabilities
Current income tax
Net profit (loss) of the reporting period
Permanent tax liabilities (assets)

Figure 2.2 - Graph of the dynamics of profit from sales, before tax and net profit for 2008-2009.

Analyzing these data, we can come to the following conclusions.

The share of gross profit in 2009 is 6.19%, which is less compared to the previous year (7.09%).

The share of other expenses in 2009 is 2.32%, which is slightly higher compared to the previous year. At the same time, the share of profit before tax decreased from 5.39% to 3.37%.

The final result of changing the cost structure of an enterprise is a decrease in the share of net profit in revenue. In 2009 it was 2.08% against 3.81% in 2008.

Vertical, structural analysis of the components of profit before tax is presented in table 2.6

Table 2.6 - Profit structure of TSNKhRS LLC by components of its formation for 2008-2009

Index	Factual data	Deviations	Growth rate, %
for 2009	for 2008
Gross profit
Profit (loss) from sales
Other income and expenses((060+090) - (070+100))
Profit (loss) before taxation
Net profit of the reporting period

An analysis of the profit structure of TSNHRS LLC by the components of its formation shows that, in general, profit before tax decreased by 23,064 tr. in 2009, while profit from sales also decreased by 9,513 tr. The balance of other income and expenses decreased by 62539 tr. or 14.13%. In the reporting period, the profit from sales in the structure of profit before tax amounted to 183.45%, which is 52.1% lower than in 2008. Therefore, the main source of profit before tax in LLC "TSNHRS" is the profit from sales.

Therefore, it is necessary to analyze in more detail the composition of fixed assets of the enterprise in order to make a decision on their renewal.

Based on the results of the vertical analysis, the management of the enterprise can make the following recommendations:

ѕ economic services of the enterprise to take urgent measures to strengthen control over the costs of the enterprise;

ѕ to prevent a decrease in the share of gross profit in revenue next year. Achieve an increase in this value, at least to the level of last year.

As follows from the above description, the horizontal and vertical analysis of the financial statements of an enterprise is an effective tool for studying the state of the enterprise and the effectiveness of its activities. Recommendations made on the basis of this analysis can significantly improve the state of the enterprise, if they can be implemented. Now it is necessary to analyze the obtained data for a number of years. Let's analyze the formation of the total profit of LLC "Trust" TSNHRS "for three years in table 2.7 from Appendix L (Deciphering the lines of form No. 2).

Table 2.7 - Analysis of profit formation for 2007-2009.

Figure 2.3 - Analysis of the formation of profit for 2007-2009.

The financial result was revealed: the gross profit in 2007 was 30,284,093 rubles, in 2008 - 82,798,794 rubles, and in 2009 - 73,286,462 rubles.

The bulk of the profits are services, work performed, namely construction and installation work. An important role in the total profit is played by the profit from the sale of products: in 2007 it amounted to 240,495 rubles, in 2008 - 413,747 rubles, in 2009 the profit from the sale of products increased significantly and amounted to 1,537,008 rubles. Vehicle management services amounted to: in 2007 - 120,555 rubles; in 2008 - 231,413 rubles; in 2009, transport services increased significantly to 155,418 rubles.

The main part of the total profit is made up of construction and installation works, in Table 2.7 we will analyze the cost of construction and installation work, since the attraction of profit depends on cost reduction.

Table 2.7 - Analysis of construction and installation works by divisions for 2008.

From the above data, it can be seen that the highest share of profit is in SRSU-5, and the lowest - in SRSU-2.

Now let's consider the composition of costs in the performance of construction and installation work by departments.

Table 2.8 - Analysis of the actual costs of construction and installation work by divisions of the trust for 2008.

From the analysis of table 2.8, the following conclusions can be drawn: the highest costs are the costs of materials (in SRSU - 256,419,604 rubles, in SRSU - 105,346,983 rubles, and in SRSU-5 - 97,214,044 rubles .)

Table 2.9 - Analysis of construction and installation works and profits by divisions of the trust for 2009.

The data in Table 2.9 allow us to conclude that SRSU-5 also has a high share of profit, slightly less for SRSU-1, and the lowest share for SRSU-2.

Now let's analyze the cost of construction and installation works and profits for the divisions of the trust LLC Tekhspetsneftekhimremstroy for 2008.

Table 2.10 - Analysis of the cost of construction and installation work and profit on

divisions of the trust for 2008.

Table 2.11 - Analysis of actual costs for 2009.

Subsection	Total cost	materials	Salary	Mechanisms	Overhead

The results of the activities of the divisions of the trust LLC "TSNHRS" for 2009 will be displayed in the following diagram.

Figure 2.5 - Results of activities by divisions of the trust LLC "TSNHRS" for 2009.

From this table it can be seen that in 2009 the SRSU division - 1 had a high indicator of the volume of construction and installation works, but, despite this, it does not have a high performance result compared to other divisions. This is associated with high costs.

On the contrary, according to SRSU - 5 - despite the small amount of construction and installation work, the result of activity amounted to 35.5 thousand rubles, which exceeds the results of other divisions, since SRSU - 5 has the lowest costs - 254.9 thousand rubles.

Thus, the leader is SRSU - 5, because of the cost reduction in the performance of work.

Kursk State Agricultural Academy

named after prof. I.I. Ivanova

Department of Statistics

Course work

On the topic: “Economic and statistical analysis of revenue and profit from the sale of products in the SHPK “Dyakonovsky” of the Oktyabrsky district of the Kursk region.

Performed by E.Yu. Zaugolnikova,

2nd course, 5th group

Head S.V.Fursova

Kursk - 2006

Introduction

1. Brief financial and economic characteristics of SHPK "Dyakonovsky"

2. The essence and methodology for determining the indicators of revenue and profit from the sale of products

3. Dynamics of revenue and profit from the sale of products of the SHPK "Dyakonovsky"

Conclusions and offers

Bibliography.

Introduction

The transition to a market economy, the organization of production with various forms of ownership and management required a more thorough and comprehensive approach to the analysis of revenue and profit from the sale of products.

The topic I have chosen is especially relevant in the conditions of the “transitional” economy of the Russian Federation, since many enterprises and farms turned out to be unprofitable after the collapse of the USSR in 1991, and now, studying the indicators of revenue and profit on the example of individual enterprises, we can identify a set of measures to increase values ​​of these indicators, which makes it possible to increase the volume of profits and, consequently, increase the level of profitability of the enterprise and strengthen its position in the market, directly determined by the financial results of the economy.

Revenue and profit are the most important indicators of the economic activity of the enterprise. Their value depends on the financial condition of the enterprise, which determines the competitiveness, potential in business cooperation, and they also contribute to assessing the degree of guarantor of meeting the interests of the enterprise itself and its partners in financial and production terms.

The purpose of this course work is to consolidate theoretical knowledge and acquire practical skills in the collection and processing of statistical information on revenue and profit from product sales; identifying unused reserves and developing proposals or recommendations for improving production efficiency at the analyzed facility.

The object of study of this course project is the agricultural cooperative "Dyakonovsky" of the Oktyabrsky district of the Kursk region, which produces agricultural products. The analyzed period covers three years of operation of the enterprise: 2002, 2003, 2004. years.

The objectives of the course work - the study of the level of structure and dynamics of revenue and profit from the sale of products that directly affect the financial results of the enterprise and the level of welfare of the economy.

1. Brief financial and economic characteristics of the enterprise.

SHPK "Dyakonovsky" of the Oktyabrsky district of the Kursk region was formed in 1999 as a result of the reorganization of the collective farm "Russia". It is located in the southwestern part of the Oktyabrsky district and borders on the lands of the SHPK "Vanino", in the east with the agrofirm "Pryamitsyno", in the southeast with the SHPK "Zhuravlino", in the south with the SHPK "im. Chapaev.

In the northern part of the land use, the Voronezh-Kiev railway and the Kursk-Lgov-Glukhov highway of republican significance pass in a wide direction;

The territory of SHPK "Dyakonovsky" is located in the area of ​​chernozem soils of the forest-steppe natural and agricultural zone. The land use of the economy is represented by a single array, elongated from north to south.

The total area of ​​SHPK "Dyakonovsky" is 4936 hectares, incl. s.-x. land - 4703 hectares, of which arable land - 4333 hectares, hayfields - 36 hectares, pastures - 334 hectares.

According to the meteorological station, the average annual rainfall is 515mm. The average annual air temperature is +5.5ºС. The duration of the frost-free period is 146 days, the total growing season is 184 days, of which the active growing season is 145 days. The bioclimatic conditions of plant growth, as well as the biological possibilities of cultivating crops with optimal meteorological indicators, make it possible to obtain higher yields of agricultural crops on the farm. cultures.

The farm has a dairy farm, a tractor-field farm team. In crop production, they specialize in the production of grain, feed, in living-ve in the production of milk, the cultivation of cattle.

The subject of activity of the agricultural cooperative is the production and sale of agricultural products.

In the conditions of market relations, the main center of activity of the economy is transferred to the main link - the enterprise. The size of the enterprise is determined by the size of production resources, means of production and the size of production. Size indicators were considered in table 1.

Table 1 - Production and economic potential of the SHPK "Dyakonovsky" of the Oktyabrsky district of the Kursk region for 2002-2004.

Indicators				2004 in % to 2002
The area of ​​agricultural land, ha.
including arable land
Average number of employees, pers.
Including those employed in agriculture. The production of the number of workers employed in agriculture, l SHPK of these resources, omics is transferred to the main link - the enterprise of meteorological
The average annual cost of all fixed assets - total, thousand rubles.
Gross output, thousand rubles
Including production facilities.
Livestock of animals, arb. Goal.
Energy power, h.p.

The data in Table 1 allow us to conclude that during the analyzed period SHPK "Dyakonovsky" there is a steady downward trend in the production and economic potential of the enterprise, which does not allow it to make a profit. The area of ​​agricultural land was reduced by 54 hectares. or by 1.1%, including 54 hectares of arable land. or by 1.1%, as a result of leasing them.

The average annual cost of all fixed assets also decreased by 9982 thousand rubles. or by 11.3%, including production assets for 10286 thousand rubles. or 12.5% ​​wear.

Due to the disposal of fixed assets, energy capacity is reduced by 29.2%. The average number of employees decreased by 20 people. or 18.2%, including those employed in agriculture. production for 17 people. or by 15.9%. The number of animals also decreased by 7.3%.

For a more detailed analysis of the production potential, we will also consider indicators of the provision of fixed assets and indicators of the use of fixed assets at the enterprise.

Table 2 - Indicators of security and use of fixed assets in the SHPK "Dyakonovsky"

Based on the tabular data, we can say that for the period from 2002 to 2004, the capital ratio decreased by 45.49% and amounted to 1021 in 2004. The capital-labor ratio increased by 8.4% and amounted to 868 thousand rubles / person in 2004 . The return on assets increased by 22.2% and the capital intensity decreased by 20%.

SHPK "Dyakonovsky" is engaged in the production of grain, sunflower, milk, etc. Next, consider the level of production of the main types of agricultural - x. products.

Table 3 - The level of production of the main types of products in the SHPK "Dyakonovsky". c.

The data in Table 3 tell us that during the analyzed period, the level of production of both crop and livestock products decreased at the enterprise, with the exception of only an increasing increase in cattle meat by 47%. Grain production decreased by 32.1% and amounted to 20,110 centners in 2004, while seed production decreased by 93.5% or 866 centners. and amounted to 60 centners in 2004. Sunflower production decreased by 87.8% or 813 centners. considering that in 2003 sunflower was not produced at all. Gross milk yield decreased by 769 c. or by 16.3%. Thus, the cost of gross output increased by 16.9% or by 830 thousand rubles.

All this allows us to conclude that during the analyzed period there was a constant decrease in the level of production of the main types of products. It is known that at present, many farms are characterized by processes, the essence of which is that the farms are forced to artificially reduce the level of livestock production. The fact is that the livestock industry is currently not so profitable, and sometimes even unprofitable compared to crop production. But such processes are not observed in the considered economy.

Results of economic activity of any agricultural enterprise in many respects depends on productivity of page - x. crops and productivity. Therefore, the next step will be to study these indicators in the Dyakonovsky SHPK.

Table 4 - Productivity of agricultural crops and livestock productivity on the farm.

Indicators				2004 in % to 2002
Grain yield, c./ha.
Seed yield, c./ha.
Milk yield per cow, kg
Average daily livestock growth, gr.

From table 4, we see that during the analyzed period, the enterprise experienced a significant decline in the yield of cereals, seeds, average milk yield per 1 cow and amounted to 13.7%, 89.4% and 4.1%, respectively. But the average daily increase in livestock increased by 64% or 115.8 grams. And in 2004 it amounted to 296.6 grams, compared with 2002 180.8 grams.

Production costs are one of the most important components that characterize the efficiency of production. Therefore, the main task of any economy is to search for reserves to reduce them.

Table 5 - Production costs and cost of production in the SHPK "Dyakonovsky".

Indicators				2004 in % to 2002
I. Production costs - total, thousand rubles.
including salary
material costs
depreciation
including crop production
animal husbandry
II. Labor costs for production - total thousand people. hours.
III. Cost of 1 q., rub.
Weight gain of cattle

The data in Table 5 tell us that the company is experiencing an increase in production costs by 10.1%, as well as the cost of production. But the cost of labor for production decreased by 28.6%, as well as the cost of wages, depreciation and the cost of 1 quintal. weight gain of cattle. Naturally, this puts the company in a difficult position. He has to save on the acquisition of fixed assets.

The most important condition for the existence of any enterprise is the economic efficiency of production.

Table 6 - Economic efficiency of production of SHPK "Dyakonovsky".

According to Table 6, we can say that in 2004 there is a decrease in all indicators of economic efficiency. This year, the gross income of everything, as well as per 1 employee, is significantly reduced. The economy in 2004 is unprofitable, the loss amounted to 1128 thousand rubles, the level of profitability was -23.7%. From the foregoing, it follows that the economy is experiencing a deep crisis of decline in production. The main reason for this is the lack of funds, which does not allow maintaining economic activity at the proper level.

In a market economy, enterprises in order to survive must show initiative, enterprise and frugality in order to increase production efficiency. Otherwise, they may be on the verge of bankruptcy.

2. The essence and methodology for determining the indicators of revenue and profit from the sale of products.

In economics, there are a large number of indicators of revenue and profit. However, the main indicators that directly characterize the production process are revenue and profit from the sale of products.

Each firm, starting a production process or deciding to expand it, must be sure that its costs will definitely pay off and make a profit. As you know, the company always incurs fixed costs that do not depend on the volume of production, and variable costs that increase / decrease with changes in output and sales. To make a profit, it is necessary that the volume of sales proceeds exceed the sum of fixed and variable costs.

Proceeds from the sale of products (works, services) is the main source of reimbursement for the funds spent on the production of products. Its timely receipt ensures the continuity of the circulation of funds, the uninterrupted production process. From the proceeds received, the economic entity reimburses material costs for raw materials, materials, fuel, electricity and other items of labor. Untimely receipt of revenue entails downtime in production, reduced profits, violation of contractual obligations, penalties.

The bulk of the company's profits come from the sale of products and services. Profit from the sale of products as a whole for the enterprise depends on four factors: the volume of sales of products, its structure, cost and the level of average selling prices.

The volume of sales of products can have a positive and negative impact on the amount of profit. Increase in sales

cost-effective production leads to a proportional increase in profits. If the product is unprofitable, then with an increase in the volume of sales, a decrease in the amount of profit occurs. The structure of marketable products can have both a positive and a negative impact on the amount of profit. If the share of more profitable types of products in the total volume of its sales increases, then the amount of profit will increase and vice versa, with an increase in the share of low-profit or unprofitable products, the total amount of profit will decrease.

The cost of production and profit are inversely proportional: a decrease in cost leads to a corresponding increase in the amount of profit, and vice versa.

The change in the level of average selling prices and the amount of profit are directly proportional: with an increase in the price level, the amount of profit will increase, and vice versa.

Profit from the sale of products - the difference between the proceeds from the sale of products at the wholesale prices of the enterprise (net of value added tax and excises) and the costs of production and sales, included in the cost of production:

Pr \u003d ∑ (p-z) * q,

where p is the price of a unit of production;

z is the cost of producing a unit of output;

q - production volume

It should be noted that the amount of profit largely depends on the specialization of production. The main indicator characterizing the specialization of an agricultural enterprise is the structure of cash receipts.

Table 7 - The composition and structure of cash proceeds from the sale of products in the SHPK "Dyakonovsky".

Product type							On average for 2002-2004.		Growth rate, %
		in % of the total		in % of the total		in % of the total		in % of the total
Sunflower
Total crop production
Livestock and poultry in live weight:
Total livestock

From the data in Table 7, we see that in the structure of cash receipts, the largest share is occupied by crop production (60.2% on average). This suggests that the company specializes mainly in the production of grain. Earnings from grain average 2054.7 thousand rubles. or 54.6%. Revenue from animal husbandry averages 39.8%. But it should be noted that in general at the enterprise for the analyzed period, the proceeds from the sale of products decreased by 885 thousand rubles. and amounted to 3443 thousand rubles in 2004. If we compare plant growing and animal husbandry, we can say that the proceeds from crop production in 2004 decreased compared to 2002 by 1,185 thousand rubles. and amounted to 1,735 thousand rubles in 2004. Thus, the enterprise does not have a process of increasing production and, as a result, the process of increasing revenue from sales of products.

The final financial result also plays a huge role in the cost of production. The cost of production is the cost of the enterprise in cash for all elements of the production process. These costs are determined in current prices by the sum of the actual costs of the enterprise for wages with deductions for the acquired means of production and services. They also include elements of their own production (seeds, feed).

Of course, every enterprise is interested in cost reduction in order to increase the level of profitability and competitiveness of its products.

Table 8 - Financial results from the sale of products in the SHPK "Dyakonovsky", thousand rubles.

Product type
			profit(+) loss (-)			profit (+)			profit(+) loss (-)
Sunflower
Total crop production
Total livestock

The data in Table 8 allow us to conclude that over the past three years the economy has been operating at a loss, there has been a sharp decline in production. The main reason for the unprofitability of livestock products is the low quality of the resulting products and their production. The low production of livestock products in the farm under consideration is mainly due to the low supply of animal feed.

Currently, the main task is to stop the decline in livestock production. To further strengthen the food base, improve the structure of feed, balance the nutrition of animals, improve care and conditions for their maintenance. The farm constantly lacks hay in the feed structure. Therefore, it is planned to increase the area under sowing of perennial grasses.

In recent years, breeding work has not been carried out on the farm, as for the renewal of the herd, in 2002 and 2003, not a single head of heifers was kept to replenish the main herd of cows, not a single and checked sow.

In the farm for 2005 it is planned to replenish the group of heifers with 36 heads of heifers, and by 2006 - 80 heads. It is required to purchase 69 heads of replacement sows for reproduction.

During the analyzed period, the economy also worked at a loss in the field of crop production. Total losses in 2004 on the farm were 3,443 thousand rubles, of which 1,766 thousand rubles were in crop production, and 1,677 thousand rubles were in animal husbandry.

Currently, the farm has developed measures to reduce unprofitability. To do this, it is necessary to adjust crop rotation, improve variety change and variety renewal, apply resource-saving technologies in tillage, effectively use and apply intensive crop cultivation technologies. The following seeds of grain crops will be purchased in 2005: buckwheat of the Demetro variety, millet of the Blagodatnoye variety - elite, barley of the Suzdalen variety and the Gonor variety, oats of the Skakun variety, and Orlus peas.

All promising crops, i.e. varieties will be cultivated on the farm using intensive technology with the use of mineral fertilizers and plant protection products. To ensure the improvement of implementation processes, the management of the enterprise is recommended to conclude contracts for the supply of products in advance, reduce the share of barter (non-monetary) transactions, and reduce the amount of products sold to employees of the enterprise on account of wages. It is also necessary to take measures to rationalize production, comply with the austerity regime, and prevent overspending of inventory.

The implementation of the above activities can lay a good foundation for improving the financial results of the enterprise.

3. Dynamics of proceeds and profits from the sale of products of the SHPK "Dyakonovsky".

An important task of statistics is to study changes in the analyzed indicators over time. These changes can be studied if we have data on a certain range of indicators for a number of points in time or for a number of time intervals following each other.

A series of values ​​of statistical indicators arranged in chronological sequence is a time (dynamic) series. Each time series consists of two elements: first, the moments or periods of time to which the given statistical data relate; secondly, those statistical indicators (levels of the series (Y 1 , Y 2 , Y t)), which characterize the object under study at a certain moment or for the studied period of time, are given.

1. According to the composition of the included elements, marginal (gross) profit, the total financial result of the reporting period before interest and taxes (gross profit), profit before tax, net profit, retained earnings are distinguished.

Marginal profit- this is the difference between revenue (net) and variable costs for products sold.

Gross Profit includes financial results from operating, financial and investment activities, non-operating and extraordinary income and expenses (before interest and taxes). It characterizes the overall financial result earned by the enterprise for all interested parties (the state, creditors, owners, hired personnel).

-
- - + +

+ - - -

Rice. 1. Structural and logical model for the formation of profit indicators.

Profit before tax is the result after paying interest to creditors.

Net profit- this is the profit that remains at the disposal of the enterprise after paying all taxes, economic sanctions and other mandatory contributions.

retained earnings- this is the part of net profit that is directed to finance the growth of the company's assets after the payment of dividends.

When studying the dynamics of profit, inflationary factors of changes in its amount should be taken into account. To do this, revenue is adjusted for the average weighted index of growth in prices for the company's products on average for the industry, and the costs of sold products are reduced by their growth as a result of an increase in prices for consumed resources over the analyzed period.

2. To calculate the amount of revenue covering the fixed and variable costs of the company, it is advisable to use such a value as the amount of coverage. The calculation of the amount of coverage allows you to determine how much money the company earns by producing and selling its products in order to recoup fixed costs and make a profit. The concept of the average coverage is used when it is not about the revenue of the company as a whole, but about the price of an individual product. The calculation of the amount and the average amount of coverage also makes it possible to determine the break-even point.

Amount of coverage called the difference between the proceeds from sales and the total amount of variable costs (costs). It can be calculated in another way - as the sum of fixed costs (costs) and profits. To calculate the coverage amount, all direct costs must be deducted from revenue, as well as a part of overhead costs, which depend on the volume of production and therefore are classified as variable costs.

The amount of coverage means a contribution to covering fixed costs and making a profit.

Under average covers understand the difference between the price of a good and the average variable cost. The average coverage value reflects the contribution of a unit of product to covering fixed costs and making a profit.

coverage ratio called the share of the amount of coverage in the sales proceeds or (for a particular product) the share of the average amount of coverage in the price of goods.

Under breakeven point is understood as such revenue and such volume of production, which provide the company with the coverage of all its costs and zero profit. The calculation of the break-even point allows the company to solve the following tasks:

1. Since the future volume of sales and the price of a product largely depend on the market, its capacity, the purchasing power of consumers, the elasticity of demand, the manufacturer must be sure that his costs will pay off and bring profit in the future. If the level of demand that makes it possible to recoup costs and make a profit cannot be achieved due to, for example, the narrowness of the sales market, then it is always better to know about this before starting production and investing.

2. Since revenue depends on two components: the price of the product and the volume of sales, it is possible to calculate the necessary change in each of them if the other component changes. For example, an enterprise is forced to reduce the price of products in order to maintain its competitive position. You will have to increase sales to maintain the amount of profit previously received.

3. If the company receives revenue greater than that which corresponds to the break-even point, it operates at a profit. This profit is greater than the difference between the actual revenue and the revenue corresponding to the breakeven point. By comparing these two revenue figures, one can estimate how much a firm can tolerate a decrease in revenue without fear of being at a loss.

The procedure for calculating the break-even point given below is very simple and allows you to quickly and quickly and without complex calculations find the desired value. However, it is necessary to dwell on some assumptions that are accepted in this case.

First, we assume that by expanding the volume of sales, the firm does not change the selling price. With regard to a long time and a large volume of products, such an offer is not legitimate. However, for a short period of time and small volumes, it is quite acceptable, so the gross revenue graph in Fig. 2 looks like a straight line.

Second, the same assumption applies to costs. It is known that with the expansion of production volume, the rate of change in costs is different. At a certain stage, the law of diminishing returns begins to operate and the rate of growth of costs accelerates. This translates into an increase in marginal cost if the derived capacities are overused. However, here we assume that costs grow evenly, which is also quite acceptable if the enterprise operates with a normal load and there are no strong fluctuations in output.

Image in fig. Break-even point 2 is the point of intersection of the graphs of gross revenue and gross costs. The amount of profit or loss is shaded. If the company sells products less than the volume Q ", then it suffers losses, if more than this volume, it makes a profit. The point corresponding to the volume of production Q" and revenue R "received by the firm is the break-even point. At this point, the revenue received by the firm is equal to its gross costs, while the profit is equal to 0. The revenue corresponding to the break-even point is called threshold revenue. The volume of production (sales) at the break-even point is called threshold volume of production (sales). The most important indicator is the threshold revenue, since the threshold sales volume can be different depending on the price of the products sold.

The main task in this chapter is to analyze changes in revenue and profit indicators over time, as well as to identify the main trends in these changes in the Dyakonovsky SHPK. To accomplish this task, we first consider a dynamic series of indicators of profit (in our case, loss) and proceeds from the sale of products on the farm.

Table 9 - The series of dynamics and the average value of profit and revenue from the sale of products in the SHPK "Dyakonovsky", thousand rubles.

From the data in Table 9, we see that even for such a relatively short period, the enterprise has undergone significant changes in the values ​​of profit and revenue from product sales. Firstly, we see that the proceeds from the sale of products decreased and amounted to an average of 3871 thousand rubles over 3 years. Profit from the sale of products for the analyzed period was negative and amounted to an average of -3773 thousand rubles. Thus, we can say that the company is unprofitable.

If we compare the levels of the row (Table 9) with each other, then as a result of the comparison we get a system of absolute and relative indicators of the dynamics of revenue and profit. Consider and analyze first the indicators of revenue dynamics.

Table 10 - Indicators of proceeds from the sale of products in the SHPK "Dyakonovsky".

		Absolute growth, thousand rubles		Growth rate, %		Growth rate, %		The absolute value of 1% growth, c.
		basic

Based on the tabular data, we can say that in the SHPK "Dyakonovsky" there is a decrease in revenue from product sales. During the analyzed period, the amount of revenue at the enterprise decreased by 1671 thousand rubles. or 32%. The decline is especially intensive until 2003, and since 2003 it began to grow slightly, and in 2004 amounted to 3553 thousand rubles.

Table 11 - Indicators of the dynamics of profit from the sale of products in the SHPK "Dyakonovsky".

	Profit from the sale of products, thousand rubles.	Absolute growth, thousand rubles		Growth rate, %		Growth rate, %		Absolute. value 1% increase, c.
		basic

The data in Table 11 allow us to conclude that the enterprise as a whole is unprofitable. It can be seen that since 2000, the company begins to incur losses from the sale of products. The enterprise was especially unprofitable in 2002 and the loss amounted to 1482 thousand rubles. But since 2003, there have been minor clarifications, the loss gradually begins to decline.

Dynamic indicators do not always clearly reflect the general trend in the development of the object. Therefore, to identify the main trends in the dynamics of revenue and profit from the sale of products in the Dyakonovsky SHPK, we will use the analytical alignment of the time series:

ỹ = a + bt, where

ỹ - theoretical value of the level;

a - the level of the row occupying a central place;

b - annual increase or decrease;

t is a conditional moment in time.

The coefficients a and b are found from the formulas:

Where n is the number of levels in the row

Let us first determine the trends in revenue from the sale of products in the Dyakonovsky SHPK.

Table 12 - Estimated values ​​for determining the trend in the dynamics of revenue from the sale of products in the SHPK "Dyakonovsky".

	Revenue from sales of products, thousand rubles	Estimated values				s-s summer moving average
Outcome

Using the calculated values ​​obtained by us, we found the coefficients a and b, and then found the theoretical value of the levels (see Appendix):

thousand roubles.

thousand roubles.

Based on the available data, we will build a graph of the dynamics of revenue from the sale of products in the SHPK "Dyakonovsky" in the Oktyabrsky district of the Kursk region.

Actual value of revenue

cleared value of revenue

Figure 3 clearly shows the downward trend in revenue from product sales until 2003, and since 2003 we have seen a slight increase in revenue, and if there are no fundamental changes at the enterprise in the near future, then its growth will certainly continue.

Table 13 - calculated values ​​for determining the trend in the dynamics of profit from the sale of products in the SHPK "Dyakonovsky".

	Revenue from sales of products, thousand rubles	Estimated values				s-s summer moving average
Outcome

Using the calculated values ​​obtained by us, we found the coefficients a and b, and then the theoretical values ​​of the levels, which were entered in Table 13 (see Appendix).

thousand roubles.

Based on the available data, we will construct a graph of the dynamics of profit from the sale of products.

Actual Profit Value

Leveled value of profit according to the equation of a straight line

Figure 4 shows that the company has been unprofitable in recent years. The current situation suggests that the management of the enterprise needs to take emergency measures, otherwise the enterprise may soon become bankrupt.

The index is a relative value obtained as a result of comparing the levels of complex socio-economic indicators. Indices and the index method of analysis are very widely used to characterize changes in the level of complex economic indicators, as well as for analytical purposes. A prerequisite for analysis in index form is the possibility of presenting a productive economic indicator as a product of two or more components (determining 110 factors) or the sum of such products.

The task of index analysis is to calculate the change in a complex indicator with a change in the value of only one factor so that the value of other factors would be kept at a certain constant level.

The basis of the method of analytical index calculations is the principle of eliminating changes in the value of all factors, except for the one under study. When constructing indices that evaluate the influence of individual factors on the change in a complex indicator, it must be borne in mind that the overall result of a change in this indicator is the sum of the change due to the influence of all the studied factors that form this indicator.

We will carry out an index analysis of revenue and profit from the sale of products in the Dyakonovsky SHPK and analyze the changes in these indicators over time due to changes in production volumes and price levels.

Using the calculations given in Table 14, we will make the following calculations:

1) Let's determine the revenue index and the absolute change in revenue from product sales:

Table 14 - Realization of the main types of products.

Product type

Average selling price, rub.

Cost of products sold, thousand rubles

Product costs, thousand rubles

Sunflower

Total crop production

Total livestock

I revenue

Δ revenue

2) Calculate the index of production volume and the absolute change in revenue due to production volumes:

I production volume

Δ production volume

3) Determine the price index and the absolute change in revenue due to prices:

4) Find the relationship between these indices and absolute changes:

I revenue \u003d I volume of production * I prices

- right

Δ revenue = Δ output + Δ prices

4282 thousand rubles = -6306 thousand rubles. + 2024 thousand rubles - right

From the calculations, we see that for the analyzed period, the amount of proceeds from the sale of the main types of products in the Dyakonovsky SHPK decreased by 4282 thousand rubles. or 23%. Wherein:

a) due to the volume of products sold decreased by 6306 thousand rubles.

b) due to prices increased by 2024 thousand rubles.

To conduct an index analysis of profit, we will use the auxiliary calculations given in Table 15.

Table 15 - calculations of auxiliary values ​​for the index analysis of profits.

Product type	Number of products sold, c.		Cost of 1c. sold products, rub.		Average selling price, rub.		Auxiliary quantities, thousand rubles
Sunflower
Total crop production
Total livestock

5) Determine the index of profit from the sale of products and the absolute ratio of the amount of profit from the sale of products:

I arrived

Δ profit = thousand roubles.

6) we determine the index of physical volume and the absolute change in profit due to a change in the amount of products sold:

Δ f.o. thousand roubles.

7) Let's determine the price index and the absolute ratio of profit from the sale of products due to the average selling prices:

Δ price thousand roubles.

8) Determine the cost index and the absolute deviation of profit due to changes in the unit cost of production:

prime cost

Δ cost thousand roubles.

9) Find the relationship between these indices and absolute changes.

I profit = I f.o. * I price * I cost

0,64 = 0,59*1,36*0,8

Δ profit = Δ f.o. + Δ price + Δ cost

4283,6 = -4929,7 + 2022,1 + (1376)

The conducted index analysis established that the SHPK "Dyakonovsky" is a loss-making production, the profit from the sale of the main types of products decreased by 4283.6 thousand rubles. The decrease in profit was facilitated by changes in prices (due to the increase in prices, profit decreased by 2022.1 thousand rubles or by 36.4%) and changes related to the cost of production (due to changes in the cost of profit decreased by 1376 thousand rubles or by 19.8 %)

Thus, we see that in order to increase the size of revenue and profit, the enterprise needs to increase the volume of production and sales of the main types of products, while reducing the cost of production.

5. Correlation analysis of the dependence of profit on the cost price in the SHPK "Dyakonovsky"

In production activities, all processes and phenomena are closely interconnected. The study of these relationships and patterns is the most important task of statistics, which it solves with the help of special methods that change depending on the nature of the initial information and the goals of knowledge. Knowledge of the nature and strength of ties makes it possible to manage socio-economic processes and predict their development. This is of particular relevance in a developing market economy.

Relationships according to the degree of tightness can be functional (in which a certain value of the factor attribute corresponds to a strictly defined value of the effective attribute) and correlation (when several values ​​​​of the effective attribute can correspond to the same value of the factor attribute. Functional relationships are otherwise called complete, and correlation - incomplete or statistical.

A correlation link is a free and inexact link. It can be both direct and reverse; both rectilinear and curvilinear.

One of the most common methods for finding correlation features is the correlation method of analysis, which solves two main problems.

The first task is to determine the form of communication, i.e. in establishing the mathematical form in which this relationship is expressed. This is very important, since the final result of studying the relationship between features depends on the correct choice of the form of communication.

The second task is to change the tightness, i.e. measures of communication between signs in order to establish the degree of influence of this factor on the result. It is solved mathematically by determining the parameters

correlation equation:

ỹ = a + bx, where

ỹ - theoretical value of the resulting feature;

x is the value of the factor indicator;

a is an equation parameter that has no economic meaning;

b is a parameter of the equation, which shows how much the value of the effective feature x deviates by one unit on average.

We will carry out a correlation analysis of the dependence of profit on the cost price in the Dyakonovsky SHPK.

Table 16 - Estimated values ​​for conducting a correlation analysis of the dependence of profit on the cost of production in the SHPK "Dyakonovsky".

The parameters a and b are determined from the following system of equations:

Σxy = aΣx + bΣx 2

Let's define the parameters a and b for our equation:

3719 = 3a + 12096b

15539333 = 12096a + 5735710b

From this system of equations, we found the values ​​of the parameters:

Thus, our regression equation looks like this:

ỹ \u003d -997.78 - 0.06x

This equation makes it possible to judge the quantitative relationship between profit and cost. In order to determine the tightness of the relationship between them, we calculate the correlation coefficient (r) and the coefficient of determination (d):

An alternative indicator of the degree of dependence between two variables is the coefficient of determination, which is the squared correlation coefficient (r 2). The coefficient of determination is expressed in % and reflects the amount of change in the effective indicator (y) due to a change in another variable - the factor indicator (x).

d = r 2 * 100% = (-0.8) 2 * 100% = 64%

Thus, we can conclude that the correlation coefficient shows that the relationship between profit and production cost is inverse, very high (strong), because it has a negative value and is equal to -0.8, and 64% of the change in cost depends on the amount of profit.

Conclusions and offers.

Summing up the work done, we note that the Dyakonovsky SHPK is unprofitable, the amount of loss in 2004 amounted to 3443 thousand rubles, of which 1766 thousand rubles were in crop production, and 1677 thousand rubles were in animal husbandry. At the moment, the company has insufficient potential for profit.

An analysis of cash proceeds from the sale of agricultural products and other indicators characterizing specialization allows us to conclude that the enterprise under study specializes mainly in the production of grain. Earnings from grain average 2054.7 thousand rubles. or 54.6% (and the income from animal husbandry averages 39.8%). But it should be noted that in general, revenue for the analyzed period decreased by more than 1.3 times.

The decrease in revenue, as shown by the index analysis, is mostly associated with a decrease in sales volumes, with an increase in the sale price, which played a negative role in this process.

The financial result of the enterprise as a whole for the analyzed period is much to be desired, because there has been a negative trend, which consists in a constant decrease in the size of profits and a decrease in the level of profitability of production.

Currently, the farm has developed measures to reduce unprofitability. To do this, it is necessary to further strengthen the forage base, improve the structure of fodder, increase the area sown with perennial grasses (because there is not enough hay), adjust crop rotation, improve variety change and variety renewal, apply resource-saving technologies in soil cultivation, effectively use fertilizers, apply intensive cultivation technologies, introduction or replacement of old varieties

new, more highly productive, improving the quality of products sold and finding more profitable markets, reducing costs.

The market puts agriculture and other industries in the same conditions, which are more efficient and effective, so it is necessary to find all possible ways to maximize the positive result of production, thereby increasing competitiveness, the ability to survive in a market struggle.

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