Introduction.

Agriculture is the most extensive vital branch of the national economy, which determines the standard of living of people. Agricultural economics studies technological (agriculture, crop production, agrochemistry, land reclamation, mechanization and electrification, animal husbandry, storage and processing of agricultural products, and others) and economic (mathematics, political science, labor protection, accounting) sciences. Economics of agriculture provides a basis for the study of disciplines: organization of agricultural production, analysis economic activity, financing and lending, agricultural production management, international economic ties, agricultural risks and others.

The study of science is based on the dialectical method, which involves the study of the process of development in a state of continuous movement of change. For the analysis of economic material, various methods of economic research are used: statistical (correlation, dispersion, index, regression), monographic, economic and mathematical, graphic and others.

Agriculture is a donor for other sectors of the economy, a source of replenishment of the national income for solving the country's urgent problems. The basic national economic proportions and the growth of the entire country's economy largely depend on the state and rate of development of agriculture.

Agriculture is the main consumer material resources countries: tractors, combines, trucks, fuel. Of the total number of people employed in the national economy, 63.0 million people. 5.4 million people worked in agriculture, which is 8.4% of the total number of employees in Russia. On average, one worker in agriculture provides work for 5-7 workers in other sectors of the national economy.

Agriculture is not only a sector of the economy, but also the habitat of a significant part of the country's population.

Animal husbandry is the most important branch of the national economy. The development of animal husbandry makes it possible to more fully provide the population with such products as milk and meat, which are of biological value.

Meat is an important source of meeting the human need for vital amino acids, minerals, and fat.

Milk is recognized as indispensable for its nutritional value. Composition of cow's milk (in %): water, milk sugar 4.7; fat 3.9; proteins 3.2; minerals 0.7; vitamins, enzymes. Calorie content of milk in 100g. 289KJ (69 kcal)

1. Brief natural and economic characteristics of the management of AOZT "Dubrovskoye".

The results of the work of agricultural enterprises significantly depend on the conditions of production. That's why economic analysis they begin with a study of the natural and economic conditions, the size of the production line, the level of intensification of production and its efficiency. Only taking into account specific conditions, it is possible to objectively evaluate the results of the enterprise and outline the path for its further development.

Production conditions can be divided into three groups:

a) natural and climatic

b) the location of the farm

c) economic conditions of production.

Each of these groups can be characterized by an appropriate system of indicators. From natural conditions the results of economic activity are most influenced by soil types, climate features, terrain, hydrography and vegetation.

Kozhevnikovsky district is located in the southern part of the region on the left bank of the Ob River. The regional center is the village of Kozhevnikovo.

Land use CJSC "Dubrovskoye" is located in the northwestern part of the Kozhevnikovsky district of the Tomsk region, and includes 5 departments, with centers: Pesochno-Dubrovka, Mullova, Tersalgai, Kozhevnikovo-on-Shegarka, Novo-Uspenka. The central estate - the village of Pesochno-Dubrovka, is located 60 km. From the regional center, the village of Kozhevnikovo, and from the city of Tomsk, 160 km. The direction of the economy is dairy and meat.

The total land use area is 26017-26097 ha. Agricultural lands make up 6302 ha, including 3342 ha of upland hayfields, 2754 ha of upland pastures, 121 ha of marshy hayfields, and 85 ha of pastures.

Other lands:

Arable land 13503 hectares

Forest 8119 ha

Shrubs 687 ha

Marshes 862 ha.

Forage land makes up 31.8% of all agricultural land. Based on the basic requirements of agricultural crops to the climate, agro-climatic zoning of the Tomsk region was carried out. Kozhevnikovsky district, on the territory of which Dubrovskoye CJSC is located, belongs to a moderately cool, insufficiently moistened agro-climatic region. For the region, an annual rainfall of 400 mm was noted, during the growing season it was less than 200 mm.

The frost-free period is quite long - 115 days, and in low wetlands - 110 days. Frosts in the spring in the air stop on May 20-25, in autumn they begin on September 15, in wetlands - on September 6.

Average of maximum heights snow cover 50-55 cm. Its distribution is uneven, especially in treeless areas.

The duration of the period with stable snow cover is 175 days. All agricultural crops are provided with heat, except for mid- and late-ripening corn varieties. With regard to the moisture supply of agricultural crops, the region is characterized by a lack of moisture in some years. The amount of precipitation in dry years is 90-100 mm. Especially few of them fall in the spring and in the first half of summer. The number of days with atmospheric drought is about 15.

characteristic feature spring period is aridity. On average, during the spring period, the amount of precipitation is 50-55 mm.

(Table 1).

The duration of the summer season is 55-65 days. A gradual decrease in temperature is observed in the third decade of July, and is most pronounced in August (Table 1).

A feature of the summer period is the loss of abundant dew. The maximum days with dew are in July.

Precipitation in autumn compared to summer period decrease to 10-20 mm per decade; but their duration increases. Winter is cold and snowy. In January, the lowest temperature of the year is usually observed (from -19 to -22 0 С).

Table 1.

Average monthly air temperatures (degrees) and precipitation (mm) according to the Kozhevnikovskaya meteorological station.

According to the structure of the surface, this land use can be divided into two separate areas.

The first region is an elevated watershed plateau cut by the Shegarka and Baksa rivers. According to the structure of the surface, this region is an undulating plain, within which positive relief elements alternate with shallow, but rather extensive depressions, which are swamped to one degree or another.

The second region is represented by the floodplain of the Shegarka and Baksy rivers.

Hydrography and hydrology.

The main rivers are Baksa and Shegarka. They lay their channels in the post-Tertiary sediments, due to this, the channels are characterized by great sinuosity. They are fed by ground and atmospheric waters.

A soil survey of the state farm was carried out in 1964 by the Tomsk branch of the Rosgiprozem Institute.

As a result of the study, the following soil types were identified: chernozem soils, gray forest soils, gray gleyic soils, meadow soils, floodplain soils, floodplain bog and marsh soils.

Chernozem soils include one soil difference - leached chernozems, occupying an area of ​​1854 ha. They are found in the central and northern parts of the land use.

According to the data characterizing the mechanical composition, leached chernozems belong to light clay.

The amount of humus in the upper horizon of leached chernozems ranges from 7 to 9%.

Leached chernozems are characterized by a high content of absorbed bases - up to 51m.eq. per 100 g of soil. The reaction of the soil solution is close to neutral, which is favorable for the growth and development of plants. Chernozems are rich in mobile forms of nitrogen, phosphorus, and potassium.

Gray forest soils include the following soil varieties: dark gray forest soils, gray forest gley soils, gray forest soils. Dark gray forest soils cover an area of ​​16,724 ha. They are characterized by a rather powerful humus horizon of 35-50cm. its lumpy-granular structure on virgin soil and dark gray color.

Dark gray forest soils are characterized by a high content of humus - more than 6%.

According to mechanical analysis data, dark gray forest soils are light clayey.

Dark gray forest gley soils cover 103 ha. In their morphological structure, dark gray gleyic soils are similar to dark gray forest soils and differ from them in the presence of signs of gleying, a thicker humus horizon, with a slightly higher humus content. These soils occupy 5413 hectares. Distributed in the eastern part of land use.

Vegetation.

Woody vegetation is represented by deciduous aspen-birch and birch forests. Of the shrubs, there are bird cherry, willow, currant, wild rose, viburnum, tree-like caragana. The grass cover is well developed, rich and diverse in terms of species. Forests are often used for pastures and hayfields. Wetland vegetation occupies small areas of land use and is scattered throughout the territory.

Land funds of the enterprise and the efficiency of their use. Use of agricultural land. Composition and structure of working capital of the enterprise. Evaluation of the use of labor resources. Efficiency of use of branches of agriculture.

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FSBEI HPE "Bashkir State Agrarian University"

Course work

Analysis production activities agricultural enterprise

(on the example of SPK "Ilesh")

Musin Ildar Fanurovich

"I admit to the defense"

Supervisor:

Art. teacher Ibatullin R.N.

• Introduction
• 1. Organizational and economic characteristics of SPK "Ilesh"
• 1.1 Natural and climatic characteristics of the Kirov region
• 1.2 General economic indicators of the enterprise
• 1.3 Specialization of the enterprise
• 2. Evaluation of the use of production resources of the SPK SHA (collective farm) "Ilesh"
• 2.1 Land holdings and efficiency of use
• 2.3 Fixed assets of the enterprise
• 3. Efficiency of agricultural sectors
• Conclusion
• Bibliographic list

Introduction

Agriculture is the most extensive vital branch of the national economy, which determines the standard of living of people. Agricultural economics studies technological (agriculture, crop production, agrochemistry, land reclamation, mechanization and electrification, animal husbandry, storage and processing of agricultural products, and others) and economic (mathematics, political science, labor protection, accounting) sciences. Agricultural economics provides a basis for studying disciplines: organization of agricultural production, analysis of economic activity, financing and lending, agricultural production management, international economic relations, agricultural risks and others.

The study of science is based on the dialectical method, which involves the study of the process of development in a state of continuous movement of change. For the analysis of economic material, various methods of economic research are used: statistical (correlation, dispersion, index, regression), monographic, economic and mathematical, graphic and others.

Agriculture is a donor for other sectors of the economy, a source of replenishment of the national income for solving the country's urgent problems. The basic national economic proportions and the growth of the entire country's economy largely depend on the state and rate of development of agriculture.

At present, in our country and in the world, issues of agricultural and food policy have become more relevant than ever. This is due, on the one hand, to the aggravation of the problem of hunger and malnutrition in developing countries, and on the other hand, to the crisis of food overproduction in the developed countries of the world.

In this regard, ensuring the food security of the country on the basis of the sustainable development of agricultural production is of great importance. The importance of science-based agricultural production and rational use of resources is growing, i.e. land, labor, capital.

Agriculture is an important branch of the national economy. Agro-industrial policy today is aimed at making it highly efficient and significantly increasing the reliability of providing the country with agricultural products, and improving its quality. The task is set to carry out a radical restructuring of economic relations in agriculture. The meaning of economic reform in agriculture is to give rural residents the opportunity to show independence, entrepreneurship and initiative, to overcome the alienation of rural workers from property. It is envisaged to open a broad road to the most diverse forms of management: collective farms, state farms, agricultural firms, joint-stock, farmer and personal subsidiary farms. All economic formations can closely interact in the socio-economic structure of society, compete with each other and prove their effectiveness and prospects in practice.

The purpose of this work is to consolidate and systematize theoretical and practical knowledge on the subject, as well as to develop skills in working with reference literature and accounting (financial) and management reporting.

The main tasks of the analysis:

1) the organizational and economic characteristics of the enterprise and the determination of the economic efficiency of the use of production resources;

2) definition economic efficiency production activities of the enterprise as a whole and by industry.

We will analyze the production activities of an agricultural enterprise using the example of SEC "Ilesh", the source of information is the "Form of reporting on financial - economic condition commodity producers of the agro-industrial complex” for two reporting years: 2010, 2011.

land agricultural turnover labor

1. Organizational and economic characteristics of the SPK "Ilesh"

1.1 Natural and climatic characteristics Republic of Bashkortostan

Republic of Bashkortostan of the Russian Federation. It is part of the Volga Federal District. Refers to the Ural economic region.

The territory is 143.4 thousand km². The population as of January 1, 2012 is 4,060,957 million. people, including the urban population.

The administrative center is the city of Ufa. The administrative division of the republic includes 54 municipal districts.

The Kirov region, one of the largest in the Nonchernozem zone of the Russian Federation, is located in the northeast of the Russian Plain in the central-eastern part of European Russia. It extends 570 km from north to south and 440 km from west to east. The area is 120,374 km².

The relief of the region is hilly with a general slope of the surface from the northeast to the southwest. In the central part of the region.

The climate is temperate continental. Proximity to the Arctic Ocean makes cold air intrusion possible. Hence - severe frosts in winter, frosts and sharp cooling in the summer months.

The average long-term temperature in January is ?13.5 ...? 15 ° C, in July - + 17 ... + 19 ° C. The absolute maximum temperature reaches +38…+40 °C, the absolute minimum is ?45…?50 °C. On average, the relative humidity of the air is 75--79% per year. From October to February, the average monthly values ​​of humidity are 81--89%. In the transitional months of the year (March, September) it ranges from 74% to 85%. The driest air with a humidity of 61--68% occurs in May - June.

The area belongs to the zone of sufficient moisture. Precipitation comes every second day. The average annual rainfall in the region is 500-680 mm, in the north - 590-680 mm, in the south - 500-550 mm. 60--70% of precipitation falls on the warm season.

During the year, southwest and south winds prevail. The average annual wind speed reaches 3-5 m/s. Winds are weaker in summer (except for squalls), increase in autumn and reach a maximum in cold weather.

The basis of the natural resource potential of the region is forest, phosphorites, peat, furs, water and land resources. Peat deposits are widespread. Large reserves of non-metallic mineral raw materials: limestone, marl, clay, sand and gravel. In recent decades, insignificant commercial oil reserves, as well as deposits of bentonite clays, have been discovered in the east of the region. The largest in Europe Vyatsko-Kama deposit of phosphorites is located in the region. The area is rich in mineral springs and therapeutic mud.

1.2 General economic indicators of the enterprise

The main indicators of the size of the enterprise: the volume of gross and marketable output (by value), the area of ​​arable land and agricultural land, the number of animals, the number of employees, the volume of agricultural production assets, the sum of energy capacities, and others are shown in Table 1.

Table 1 Agricultural production in 2010-2011

Index	Information source	2010	2011	Change in 2011 compared to 2010,%
Revenue from the sale of goods, products, works and services, thousand rubles
Gross output at cost, thousand rubles
Average annual cost of fixed assets, thousand rubles
Average annual cost of working capital, thousand rubles
Average headcount workers, pers.
Total land area, ha
Average annual head count, including:	F. No. 15-APK
Cattle, head. - Total
including: Cows
of which: dairy cows
bulls sires
heifers over 2 years old
horses - total
including: Freestyle stallions
mares 3 years and older
Energy power, hp	F. No. 17-APK

Table 1 shows that the total land area of ​​the enterprise increased in 2011 by 16 hectares. Changes in 2011 compared to 2010 are mostly minor. Revenue from the sale of goods, products, works and services, in 2011. accounts for 118.38% of 2010 revenue, which indicates an increase in production volumes. Gross output also increased by 109.9%. At the same time, the energy capacity decreased - it amounted to 98.44% of the 2010 level. The average annual cost of working capital has increased, and in 2011 it is 109.57% of the average annual cost of working capital in 2010. The average number of workers decreased by 1 person.

1.3 Specialization of the enterprise

Also an important factor in the rational use of material and technical and labor resources enterprises is a specialization. It is a process of concentrating the production of certain types of products in certain industries, on a separate enterprise and their subdivisions, i.e. This is the process of producing homogeneous products or performing individual technological operations.

Proper distribution and specialization of agricultural production make it possible to produce various agricultural products in those areas, farms and their subdivisions, where there are the most favorable conditions. On its basis, the concentration of agricultural production is increasing, which makes it possible to effectively use new equipment and technology. In this regard, issues of specialization of production occupy an important place in the work of managers and specialists of enterprises and their divisions.

Uneven implementation of the plan for certain types production leads to a change in its structure, i.e. the ratio of individual products in their total output. Fulfilling the plan in terms of structure means maintaining the planned ratios of its individual types in the actual output. (Table 2)

According to the share of commodity weight of the prevailing industries in the total revenue, it is necessary to determine the production direction of the enterprise and calculate the level of specialization (formula 1).

where R - specific gravity industries in marketable products, %;

j - the place of the industry, occupied in the ranked series (in descending order).

The value of the coefficient of specialization can range from 0 to 1. If its level is less than 0.2, then this indicates a weakly expressed specialization, from 0.2 to 0.4 - about average and more than 0.6 - about in-depth specialization.

Table 2 Commodity output structure in 2010 - 2011

Index		The volume of revenue and share in the total amount	average over 2 years	number in the ranked row
		2010	2011
		thousand roubles	in % of the total	thousand roubles	in % of the total	thousand roubles	in % of the total
Plant growing - total, including:
Cereals and leguminous crops -total (lines 741+744+745+746+747+748+749+760+770+780)
Including:
Corn
Other crop products
Animal husbandry - total including:
Livestock and poultry in live weight - total
Including:
cattle
sheep and goats
other animal species
Whole milk
Fish products
Other livestock products
Livestock products own production implemented in a revised form
Works and services
Total

According to Table 2, we see that the volume of revenue and the share in the total amount of animal husbandry is 53.72%, with the meat and dairy direction, and crop production - 43.89%. The value of the coefficient of specialization indicates that the economy has average level specializations

2. Evaluation of the use of production resources of the SPK "Ilesh"

2.1 Land funds and efficiency of use

Agricultural production is connected with the land, which acts as the main and irreplaceable means of production, being at the same time the spatial basis for the location and development of all sectors of the national economy.

Table 3 Composition and structure of land in 2010 - 2011

Type of land		2010	2011
			in % of the total		in % of the total
Total land area - total
including:
total agricultural land
of which: arable land
hayfields
including improved hayfields
pastures
including improved pastures
perennial plantations
woodlands
Tree and shrub plants
Ponds and reservoirs
Household plots, collective orchards and orchards of farm workers
Roads (km)
swamps
Other lands
From code 560:
irrigated land
drained lands
lands owned
leased lands
Total

It is important to note that in agriculture, land is both an object and a means of labor.

Unlike other means of production, which, as they are used, wear out and eventually fail, land can constantly improve, acquire new qualities, increase its fertility, which happens when it is properly used. The level of use of the land fund is characterized by indicators: the share of agricultural land in the total land area; the share of arable land in the composition of agricultural land; share of crops in the area of ​​arable land.

The total land area for 2011 has changed due to the inclusion of 16 hectares of roads. Leading place arable lands occupy the structure of land areas.

2.2 Efficiency of agricultural land use

The economic efficiency of land use is determined by comparing the results of production with the area or value of land. But it is necessary to take into account not only the increase in output, but also the increase in soil fertility. The economic efficiency of land use is characterized by a system of cost, natural and additional indicators.

The main factor in increasing the efficiency of land use in an agricultural enterprise is intensification, which equips the investment of resources on a scientific and technical basis in order to increase the yield of products from 1 hectare of land, at the lowest cost per unit of production.

Formulas used in calculating the intensity and efficiency of agricultural land use:

Plowed area of ​​agricultural land, %

Accounts for 100 hectares of agricultural land of production assets, thousand rubles

where, S c/x area of ​​agricultural land;

OPF, ObF - the cost of fixed production and working capital.

It falls on 100 hectares of agricultural land of energy capacity, hp

where, E- energy power, hp

Accounts for labor costs per 100 hectares of arable land, man/h

Accounts for 100 hectares of agricultural land proceeds from the sale of goods, products, works and services, thousand rubles

Accounted for 100 hectares of agricultural land net profit, thousand rubles

where, P - net profit for the reporting period.

Table 4 Intensity and efficiency of agricultural land use in 2010-2011

Index	The source of information	2010	2011	%
Plowed area of ​​agricultural land, %
Accounts for 100 hectares of agricultural land:
production assets (fixed, circulating), thousand rubles.	tab.1, tab.3
power capacities, h.p.	tab.1, tab.3
Accounts for labor costs per 100 hectares of arable land, man-hours.	F. No. 5-APK, tab. 3
Accounts for labor costs per 100 hectares of agricultural land, thousand rubles:
proceeds from the sale of goods, products, works and services, thousand rubles.	tab.1, tab.3
net profit, thousand rubles	F. No. 2, tab. 3

According to Table 4, we see that the plowing of agricultural land is 72.27%, which indicates the maximum use of agricultural land in the economy and further obtaining maximum profit and harvest.

2.3 Fixed assets of the enterprise

Fixed assets are the means of production used in production for many cycles and while maintaining their original form, gradually wearing out, transfer their value in parts to newly created products. Fixed assets include land, industrial buildings, structures, machinery, equipment, appliances, tools, that is, the entire physical production capital of the enterprise.

The composition and structure of fixed assets in SEC "Ilesh" is shown in tables 5.1, 5.2.

Table 5.1 Composition and structure of fixed assets in 2010

Type of fixed assets	Availability at the beginning of the year	Admission during the year	Retirement within a year	Availability at the end of the year	with the beginning of the year
	thousand roubles.	in % of the total			thousand roubles.	in % of the total	thousand roubles.
Structures and transmission devices
cars and equipment
Vehicles
working cattle
productive livestock
perennial plantations
Other types of fixed assets
Total

From the data in Table 5.1 it can be seen that in 2010, from the beginning to the end of the year, in the structure of fixed assets, the greatest changes occurred with machinery and equipment; they increased by 847 thousand rubles. which amounted to 7.5%. Production and household inventory increased by 97%, the indicator "Vehicles" also increased by 8.6%, or by 251 thousand rubles.

At the end of the year, compared with the beginning, there was a decrease in fixed assets, for example, productive livestock by 1% or -17 thousand rubles, working livestock by 13.5% or -28 thousand rubles. . The buildings, structures and accessory devices remained unchanged.

Table 5.2 Composition and structure of fixed assets in 2011

Type of fixed assets	Availability at the beginning of the year	Admission during the year	Retirement within a year	Availability at the end of the year	Change at the end of the year comparedwith the beginning of the year
	thousand roubles.	in % of the total			thousand roubles.	in % of the total	thousand roubles.
Buildings, structures and transmission devices
cars and equipment
Vehicles
Production and household inventory
working cattle
productive livestock
perennial plantations
Other types of fixed assets
Land plots and nature management objects
Capital investments and fundamental land improvement
Total

From the data in Table 5.2 it can be seen that in 2011, in the structure of fixed assets, the greatest changes occurred with machinery and equipment, they increased by 2.7% or by 332 thousand rubles, vehicles by 4.7% or 148 thousand rubles. and production and household inventory by 3.4% or 47 thousand rubles.

There was a decrease in fixed assets in the structure, productive livestock by 2.3% or by 21 thousand rubles, working livestock by 12.3% or by 22 thousand rubles.

The technical condition of fixed assets is characterized by the degree of their deterioration, renewal, disposal, age composition of equipment. Also important indicators of the efficiency of the use of fixed assets are:

Retirement rate, %

Kv \u003d (C in opf / C n opf) * 100% (2.3.1)

where, C in opf - the cost of retired fixed assets;

C n opf - the cost of fixed production assets at the beginning of the year;

Renewal coefficient,%

Ko \u003d (C p opf / C to opf) * 100% (2.3.2)

where, C p opf - the cost of received fixed assets;

С to opf - the cost of fixed production assets at the end of the year;

Growth percentage,%

Pr \u003d (SOPF / S n opf) * 100% (2.3.3)

where, SOPF is the absolute increase in OPF for the reporting year (SOPF \u003d C to opf- C n opf);

Capital security - is calculated as the ratio of the average annual cost of agricultural production assets to the area of ​​agricultural land, thousand rubles

Fo \u003d C opf / Sc / xy (2.3.4)

where, C opf - average annual cost OPF.

Capital-labor ratio - an indicator characterizing the size of fixed assets per employee, is defined as the ratio of the average annual cost of fixed production assets to the number of employees, thousand rubles

Fv \u003d C opf / Nav (2.3.5)

where, Nav - the average annual number of employees, people.

Return on assets - output for the average annual cost of fixed assets, rub.

F=Svp/S opf (2.3.6)

where, Svp - the cost of gross output for the reporting period.

Capital intensity - the reciprocal of capital productivity, is defined as the ratio of the average annual cost of fixed production assets to the volume of output, rub

Fe \u003d C opf / Svp (2.3.7)

Return on fixed assets,%

R=P/S opf (2.3.8)

where, P - net profit of the reporting period.

Table 6 Indicators of the use and efficiency of the use of fixed assets in 2010-2011

Index	Information source	2010	2011
Retirement percentage, %
Renewal percentage, %
Growth percentage, %
Capital security, thousand rubles	tab.5, tab.3
Capital-labor ratio, thousand rubles	tab.5, tab.1
Capital productivity, rub.	tab.5, tab.1
Capital intensity, rub.	tab.5, tab.1
Profitability of fixed assets, %	tab.5, F#2

The results of table 6 revealed that the renewal of fixed assets for 2011 compared to 2010 decreased by 5.02%, but the capital-labor ratio increased by 5.9%., the return on assets increased by 6.31%, the profitability of using fixed assets decreased by 3, 03%, which indicates the constancy and increase in the efficiency of the use of fixed production assets.

2.4 Composition and structure of working capital of the enterprise

An indispensable condition for the implementation of economic activity by the enterprise is the availability of working capital (working capital, current assets). If we compare the working capital with the fixed capital, then in many enterprises the first is much less than the second. However, working capital, in accordance with its name, turns around much faster than the main one. As a result, its contribution to the cost of production is usually much higher than the contribution of the principal.

Current assets - a set of property assets of an enterprise that are necessary to form and ensure the circulation of production working capital and circulation funds and serve the current production and commercial (operational) activities and are fully consumed during one production and commercial cycle.

The composition and structure of working capital in the SPK SHA (collective farm) "Ilesh" is presented in table 7.

Table 7 Composition and structure of working capital in 2010 - 2011

Type of working capital		2010	2011	Changes in 2011 compared to 2010
		thousand roubles	in % of the total	thousand roubles	in % of the total	thousand roubles
Stocks
including:
raw materials
animals for growing and fattening
work in progress costs
finished goods and goods for resale
VAT on purchased assets
Short-term accounts receivable
including: buyers and customers
Short-term financial investments
Cash
Other current assets
Total

Table 7 shows that in 2011 there was a slight increase in working capital compared to 2010, which indicates an economical, rational use of working capital. Stocks increased by 9015 thousand rubles.

The turnover of capital is closely related to its profitability and is one of the most important indicators characterizing the intensity of the use of enterprise funds and its business activity. The capital turnover rate is characterized by the following indicators:

capital turnover ratio;

Cob \u003d V / C ObS (2.4.1)

Where, B - proceeds from the sale of goods, products, works, services;

With ObS - the average annual cost of working capital.

The turnover ratio is calculated as the ratio of the volume of proceeds from the sale of products (works, services) to the average receivables according to the formula:

The code. = DR / DZ, where

The code. - receivables turnover ratio;

DR - proceeds from the sale of products (works, services);

DZ - average accounts receivable.

Accounts receivable turnover in days = 365 / Accounts receivable turnover ratio

Inventory turnover

Oz=VP/Z(2.4.2)

Where, VP - the cost of gross output for the reporting year;

Z - reserves

Average age of stocks, days

Vav=365/Oz(2.4.3)

Operating cycle duration

The operating cycle is equal to the time between the purchase of raw materials and materials or goods and receipt of proceeds from the sale of products.

OTs prod \u003d avg / calc (in days) + AB stocks (in days)

With a decrease in the operating cycle with other equal conditions the time between the purchase of raw materials and the receipt of revenue is reduced, as a result of which profitability increases. Accordingly, a decrease in this indicator in days favorably characterizes the activities of the organization

Return on working capital,%

R \u003d P / S about cf (2.4.4)

Let's find these indicators for the enterprise under study in table 9:

Table 8 Efficiency in the use of funds in 2010-2011

Index	2010	2011	Change in 2011 compared to 2010, %
Working capital turnover
Accounts receivable turnover
Receivables circulation time, days
Inventory turnover
Average age stocks, days
Operating cycle, days
Return on working capital, in %

This table 9 shows that the turnover of working capital in 2010 increased. The inventory turnover ratio has decreased. The receivables circulation time has decreased. The average age of stocks has increased.

Profitability of working capital has decreased - this means that the efficiency of the use of working capital and total assets also decreased. On the whole, it can be said that the use of working capital in SEC "Ilesh" is not effective.

2.5 Evaluation of the use of labor resources

The level of economic indicators of the use of labor resources reflects the quality of the organization of production, the quality of technical and technological maintenance of work processes, labor discipline, the degree of material interest of workers as a result of labor and other factors.

Let's analyze the use of labor resources in table 9.

Table 9 Use of labor resources in 2010-2011

Index	2010	2011	Change in 2011 compared to 2010,%
Average annual number of employees, people
including employed in agricultural production
Total worked, thousand people - hour
thousand people-days
Coefficient of use of the working time fund
Average working day, hour
agricultural land, ha

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Chursina Yu.A.,
Candidate of Economics, Associate Professor of the Department
Humanitarian and socio-economic disciplines;
Vilisova I.M.,
student of the 5th year in the specialty
Economics and management at the enterprise
Lysva branch
Perm National Research
Polytechnic University Audit and the financial analysis
№1, 2015

An effective financial analysis allows you to identify the main factors that cause changes in the financial condition of the analyzed business entity, as well as predict the main trends in its development. The article contains conclusions on the study, the purpose of which was to develop a system of indicators for the implementation of the financial analysis of agricultural enterprises.

For the effective implementation of the management of any enterprise and the identification of adverse trends in its development in the early stages, a comprehensive financial analysis as a way to manage the efficiency of the enterprise is of paramount importance. A comprehensive analysis of the financial condition should evaluate all the main financial indicators activities of the company and include:

• analysis of the liquidity of the balance to determine the solvency of the enterprise, and maintain it at the required level;
• analysis of business activity in terms of turnover, which allows you to identify opportunities for more efficient use of enterprise funds and develop measures that can help reduce the cost of production and sales of products by saving working capital and accelerating their turnover;
• analysis of business activity in terms of profitability indicators that characterize financial results and the efficiency of the enterprise, measure the profitability of the enterprise from various positions, show how profitable the activity of the enterprise is and are grouped according to the interests of the participants economic process;
• analysis financial stability, which directly affects both the solvency of the enterprise and its successful development. At the same time, both insufficient and excessive financial stability are dangerous;
• diagnostics of insolvency (bankruptcy) to conduct a fundamental diagnosis of the financial condition of the enterprise, the market situation, to detect symptoms of the causes and main factors contributing to the development of a crisis situation in the enterprise.

To date, the most relevant for this branch of knowledge is the identification of industry factors that affect the definition of a system of absolute and relative indicators used to assess the financial condition of individual business entities. This approach will allow the most accurate analysis and diagnosis of the financial condition of an economic entity, taking into account its industry affiliation.

In the Lysvensky branch of the Perm National Research Polytechnic University, the features of the agricultural industry and their influence on the choice of indicators for integrated assessment financial condition of agricultural enterprises.

The choice of this industry is due to the fact that the rise of agriculture is priority in the economic development of the country. Based federal law“On the Development of Agriculture” has been developed and is being implemented Government program"Development of agriculture and regulation of agricultural products, raw materials and food markets for 2013-2020" . Agriculture is the central link of the agro-industrial complex (AIC). Profitability and development of such industries as tractor and agricultural engineering, machine building for food and light industry, production of mineral fertilizers, construction, etc. depend on the efficiency of agricultural enterprises.

The entire set of sectoral features of agricultural production can be structured into two large groups.

• Objective, independent of the socio-economic conditions in which it operates Agriculture and which are related to the specifics of the industry.
• Market-opportunistic, characteristic of the domestic economy, caused by the current conjuncture market relations and the state of the economy as a whole.

Objective factors are factors inherent in agriculture and fundamentally distinguish it from other industries. When analyzing the financial condition of an organization, it is necessary to take into account the effect of these factors, which will contribute to the correct assessment of the results of the analysis and the adoption of effective management decisions.

The objective factors include:

Climatic conditions. Due to the impossibility of regulating climatic factors, agriculture is an unsustainable and risky area social production, which makes it difficult to attract investors and the flow of private capital from other industries. The results of production activities are greatly influenced by both natural and climatic factors (hail, drought, rain, flood, etc.) and natural disasters (tornadoes, hurricanes, landslides, etc.), which dictates the need to compare organizations with an average of 3-5 years. It is significant that the need for crop insurance, due to the reasons described above, increases the costs of an economic entity.

biological factor. The biological nature of the means, objects and products of labor primarily affects the turnover of assets of agricultural organizations, which, as a rule, is slower than other industries, since the composition of fixed and working capital contains living organisms that have their own life cycle. It should also be noted that the involvement of living organisms in the production process complicates the measurement of the influence of factors on the results of economic activity. So, for example, funds under the item “Animals for rearing and fattening” are initially located in the second section of the balance sheet “Current assets”, when animals are transferred to an adult herd, they go to the first section of the balance sheet “Non-current assets”, and then after they are slaughtered they return to group of current assets and are reflected in the item "Finished products". At the same time, the value of current assets has a great influence on the financial position of the organization, so the results of the analysis of current assets can be incorrectly interpreted if the stage of the production cycle is not taken into account, which will ultimately lead to an incorrect assessment of liquidity indicators.

Land as the main means of production. The natural features of land resources are inextricably linked with climatic conditions. Land is the means of production of agricultural organizations. It should be noted that the land as a means of production not only does not wear out, but also improves over time with its proper use. Another important feature is that land is extremely versatile as it can produce different kinds products. The living conditions of plant organisms are largely determined by the state of soil quality and fertility, therefore, when analyzing the financial condition of an organization, attention should be paid to identifying the rationality and efficiency of land use.

Seasonality of production. Agriculture is an industry in which the technological cycle of production is long, which leads to the fact that some indicators can be analyzed only after the end of the calendar year. This factor has a great influence on the interpretation of the indicators of the financial condition of the organization, since the economy bears the costs of production in one reporting period, and the proceeds from the sale finished products receives in another. As a result, there may be a shortage of funds in the enterprise. This feature agricultural production necessitates state support agricultural organizations, especially in the first half of the year, when the most acute issue is the lack of funds, the first receipt of which is observed only in May-June. The situation is further complicated by the fact that on the way to the market, agricultural products become more expensive at times. The main profit is received not by producers represented by agricultural organizations and rural residents who produce agricultural products through personal subsidiary plots, but by resellers and processors (intermediaries). This, in turn, leads to the loss of economic incentives for the development of agriculture in the countryside and the withdrawal of part of the profits of economic entities. Therefore, the region needs a well-established system for marketing products, based on minimizing the number of dealers in the chain of production - processing - consumption. It should also be noted that the factor of external financing of the organization, through state support, the purpose of which is to make up for the lack of own working capital of agricultural organizations, has a great influence on the results of production and economic activities. The seasonality of production affects the uneven use of labor resources, equipment, materials, causes irregularity in the sale of products and receipts. This must be taken into account when analyzing such indicators as the availability and efficiency of the use of fixed assets, land, labor and financial resources.

a wide variety of types of forms of ownership and organizational and legal forms. This factor affects the method of calculation and interpretation of indicators for analyzing the financial condition of the organization. There are three groups of agricultural producers: agricultural organizations, peasant (farm) enterprises (PFH), personal subsidiary plots (PSP). It should be noted that in agriculture, most organizations carry out production in various natural and climatic conditions, which dictates the need for a comparative inter-farm analysis for individual zones. However, it is important to take into account the peculiarities of the mechanism for distributing the profits of enterprises of various organizational and legal forms.

Low marketability of production. Due to the fact that part of the manufactured products is used by the enterprise for its own needs (feed, fodder, seeds, etc.), the volume of gross output differs significantly from the marketable one, which limits the increase in sales proceeds and, therefore, affects financial condition organizations.

Having two major industries. Agriculture is characterized by the presence of two large sectors - crop production and animal husbandry, with their sub-sectors (dairy cattle breeding, poultry farming, grain production, etc.). This involves the use of specific indicators of production efficiency (yield, livestock productivity, milk fat content, etc.), which is complicated by a large variety of crops, several productivity indicators of one object of analysis, the presence of by-products, etc.

Other factors . This group includes factors that in one way or another affect the results of economic activity. For example, in agricultural organizations production costs include a significant share of the cost of living labor, so the qualifications of personnel in the business structures of this industry are usually low, since they are mainly used manual labor. A feature of agricultural production is also that the food produced is not subject to long-term storage and accumulation in stocks, so their production must be carried out continuously and uninterruptedly.

The next block of sectoral features of agricultural production can be identified market and market factors, which primarily affect the results of the financial and economic activities of the enterprise and, as a rule, have a limiting effect on their development. They contain the following.

1. Regional features, the effect of which affects the functioning of agricultural organizations. These factors can have both stimulating and limiting influence. The main ones are:

• geographical location of the region;
• regional taxation system;
• investment attractiveness of the region;
• special economic conditions (special economic zones);
• region specialization;
• availability of regional institutional and infrastructure facilities (banks, Insurance companies, consulting firms, etc.);
• the degree of development of market reforms in the region, etc. The above features indicate the expediency of using the financial condition of economic entities in the regional context, while it is necessary to compare the activities of agricultural organizations operating in different administrative regions.

2. Low profitability of products associated with intra-industry disparity in prices for agricultural products and material technical resources. Decrease in domestic demand for food products, due to social stratification society, the development of personal subsidiary plots due to a reflex reaction to the deprivation of rural areas, a high share of imports in the regional market, etc.

3. Lack of well-established sales channels, leading to certain difficulties in the sale of agricultural products and the emergence of a large number of intermediaries, appropriating a significant share of the profits.

4. The loss of the usual channels for the acquisition of material and technical means and, as a result, the lack of means of production.

5. Underdevelopment of social infrastructure rural settlements compared to cities, which does not contribute to attracting qualified specialists to rural areas.

The influence of industry factors on financial performance was studied on the example of four enterprises: joint-stock company(OJSC) "Permsky Pig Complex", OJSC "Poultry Farm Chelyabinskaya" and OJSC "Agrofirma Mtsensk" and OJSC "Agrofirma Sosnovka". To begin with, a complete analysis of liquidity, financial stability, and business activity of the subjects of the study was performed. Based on the results of the analysis, each of the calculated indicators was evaluated in terms of the influence of industry factors on it.

Liquidity ratios

1. The general indicator of liquidity characterizes the liquidity of the balance sheet of the enterprise as a whole (Table 1). In accordance with the requirements of the classical methodology, the value of this coefficient must be greater than or equal to one.

Table 1. The value of the total liquidity indicator of the enterprises under study for 2008-2012

As you can see, for enterprises engaged in animal husbandry, it is typical that a lot of working capital is concentrated in the group “Slowly realizable assets” (feed stocks, work in progress, etc.). This is due to the fact that productive breeding cattle are classified as "Fixed assets", and young animals - "Working capital". Therefore, there is a fairly large amount of maintenance costs. Given this fact, one can be taken as the criterion value of the total liquidity indicator.

2. Ratio absolute liquidity characterizes the company's ability to repay current (short-term) liabilities at the expense of cash, funds on current accounts and short-term financial investments(Table 2). The criterion is the value of the coefficient - 0.2-0.7.

Table 2. The value of the absolute liquidity ratio of the enterprises under study for 2008-2012

Agriculture is always associated with a high risk (crop failure, natural disaster, animal disease, drought, etc.), so the lower limit of the criterion 0.2 can be taken as the norm for these enterprises when calculating the absolute liquidity ratio.

3. Current liquidity ratio (criteria value ≥ 2). Shows what part of current liabilities on loans and settlements can be repaid by mobilizing all working capital.

The value of the coefficient at the enterprises under study is presented in Table. 3.

The economic crisis of 2008-2009 and the drought in 2010 had a strong impact on the development of agricultural enterprises. Concerning effective work agriculture is possible only with active state support at the federal and regional levels. Therefore, subsidies were provided to enterprises, interest rates for lending were reduced. The decrease in accounts payable and other short-term liabilities, the concentration of working capital in slow-moving assets provided enterprises with a high level of current liquidity.

Table 3. The value of the current liquidity ratio of the enterprises under study for 2008-2012

4. Factor of maneuverability of the functioning capital (tab. 4). Shows how much of the functioning capital is immobilized in inventories and in long-term receivables.

Table 4. The value of the coefficient of maneuverability of the functioning capital of the enterprises under study for 2008-2012

The main reason for the increase in the dynamics of the indicator is the high concentration of current assets of an agricultural enterprise in the group of "slow-moving assets". Therefore, for the norm, you can take a coefficient equal to one, but only if you have both your own funds and subsidies and subsidies from the state.

5. The share of working capital in assets, the level of which depends on industry affiliation (Table 5).

For livestock enterprises, the value of this coefficient can be taken equal to 0.5, since money is immobilized not only in the group “Non-current assets”, but also, as already mentioned, in stocks. In addition, the duration of the production cycle affects, and at the enterprises under study it takes several months.

In this regard, the value of 0.5 can also be considered average, since we observe the following situation: the faster we grow young animals, the lower the indicator will be. Accordingly, this indicator can be 0.4 for poultry farms, and 0.6 for pig farms. And since in dairy farming all livestock is the main asset, the production cycle is short, then the coefficient will be normal at a value of 0.3.

Table 5. The share of working capital in the assets of the enterprises under study for 2008-2012

The equity ratio characterizes the availability of the organization's own working capital necessary for its financial stability (Table 6). Criteria value - ≥ 0.1.

In the numerator, own working capital is calculated. They depend both on the amount of own funds and on the amount of non-current assets. Provided that the current activity will be financed from own funds and subsidies, it is advisable to leave the generally accepted criterion value.

Table 6. The value of the coefficient of provision with own funds of the studied enterprises for 2008-2012

Financial stability ratios

1. Concentration factor equity. The coefficient shows the share of the organization's assets, which are covered by equity capital (Table 7). Regulatory limit > 0.5. Today, new technologies in agriculture require large capital investments. At most enterprises, fixed assets are outdated and require replacement. In addition, according to statistics, farmers are beginning to breed pedigree breeds, as such animal husbandry is more profitable. All this affects the increase in investment activity. Accordingly, the share of borrowed funds in the sum of all sources of financing the activities of agricultural enterprises increases. It follows that the equity concentration ratio will have a different ratio, which means it will be less than 0.5, but this is permissible under the condition of effective investment activity.

Table 7. The value of the equity concentration ratio of the studied enterprises for 2008-2012

2. The coefficient of maneuverability of own capital (tab. 8). The flexibility coefficient characterizes what share of sources of own funds is in a mobile form and finances the current activities of enterprises. The recommended value is 0.5 and above.

Table 8. The value of the coefficient of equity maneuverability of the enterprises under study for 2008-2012

Due to the fact that enterprises attract borrowed funds for investments. 4 Accordingly, the amount of own working capital is reduced. Therefore, it is permissible to reduce the value for the coefficient of maneuverability of equity capital to 0.35.

3. Coefficient of the structure of long-term investments (Table 9). The ratio shows the share of long-term liabilities in the volume of non-current assets of the enterprise. There is no criterion value for this indicator, but it is necessary for calculation when assessing the financial condition of agricultural enterprises, since it carries information about the share of borrowed funds aimed at financing non-current assets of the enterprise.

Table 9. The value of the coefficient of the structure of long-term investments of the studied enterprises for 2008-2012

4. The ratio of borrowed and own funds shows how many units of borrowed funds the enterprise attracted for each unit of its own sources of financing (Table 10). The more the coefficient exceeds the value of one, the greater the dependence of the enterprise on borrowed funds.

Table 10. The value of the ratio of borrowed and own funds of the enterprises under study for 2008-2012

We will also accept this indicator without a criterion value, but it is important as information on how much enterprises are dependent on borrowed funds when financing their investment activities.

Business activity of the enterprise

A feature of agriculture is the low profitability of products associated with intra-industry disparity in prices for products and material and technical resources. Since the growth rates of profit and revenue are low, the ratio of profit growth rate > revenue growth rate > assets growth rate > 100% will not be fulfilled. Therefore, it is not advisable to assess the dynamism of the development of an enterprise, namely, the implementation of the “golden rule of the economy” at agricultural enterprises. In this regard, we recommend evaluating business activity through turnover indicators.

1. The rate of turnover of material working capital (Table 11). Shows the rate of inventory turnover (raw materials, materials, work in progress, finished products in stock, goods). Agriculture, namely animal husbandry, is a capital-intensive production that requires a large number of specialized equipment, buildings for animals, for storing feed, etc. Also, the value of this indicator is affected by the fact that young animals grow for at least three months, which means that the funds spent on feed are immobilized in work in progress. Thus, the value of the indicator of the turnover rate of inventories may be lower than in other industries.

Table 11. The rate of turnover of material working capital of the enterprises under study for 2008-2012, turnover per year

2. The rate of turnover of receivables (Table 12).

Table 12. The rate of turnover of receivables of the enterprises under study for 2008-2012, turnover per year

This indicator depends on the duration of the production cycle. At dairy farms, poultry farms, accounts receivable turn around faster, and at pig farms - more slowly.

3. Asset turnover ratio. Shows the rate of turnover of all advanced capital (assets) of the enterprise, i.e. the number of turnovers he made for the analyzed period (Table 13).

Table 13. The rate of turnover of assets of the enterprises under study for 2008-2012, turnover per year

For the same reasons listed above, the value of this indicator will also be lower than in other industries.

4. The turnover ratio of finished products (Table 14). The coefficient shows the rate of turnover of finished products.

Table 14. The rate of turnover of finished products of the enterprises under study for 2008-2012, turnover per year

The products of agricultural organizations are characterized short term validity. Therefore, enterprises should strive to ensure that there is no overstocking, which means that it is necessary to strive to ensure that the share of finished products in stocks is minimal.

Profitability indicators

Agriculture is a risky business associated with the natural and climatic conditions of the country. To support this industry, the state allocates subsidies, provides concessional loans, and so on. In addition, this industry is located at the beginning of the supply chain (the main profit is received not by producers represented by agricultural organizations and rural residents, but by resellers and processors).

Table 15. Profitability of sales of the studied enterprises for 2008-2012

Thirdly, low purchase prices, high prices for fuels and lubricants, reduced demand for products - all this leads to the fact that enterprises receive minimal profit. Consequently, profitability indicators will also be minimal. Based on the foregoing, we propose to informatively calculate only the return on sales, which shows how much profit falls on a unit of sold products (Table 15).

This indicator does not have a criterion value, but since this industry is associated with obtaining a minimum profit (and sometimes a loss), the normal profitability of sales will be lower than in other industries, namely 0.1-0.15. Taking into account industry specifics when performing an analysis of indicators characterizing the financial condition of enterprises will make it possible to more effectively manage their finances and be successful in doing business.

Based on the study performed, it is possible to recommend using the following methodology to perform complex analysis financial condition of livestock enterprises.

I. Liquidity assessment

1. Grouping of asset items according to the speed of their circulation in cash in order to analyze the possibility of timely, in accordance with the timing of payments, repayment of the obligations of the enterprise under study.

2. Calculation of relative liquidity indicators (indicating the recommended acceptable values ​​of indicators for livestock enterprises):

• total score liquidity (criteria value one). One can be considered an acceptable value for this industry, but it should be borne in mind that productive breeding cattle are classified as “Fixed Assets”, and young animals are referred to as “Working Capital”, in connection with this, a lot of working capital is concentrated in the group “Slowly Realized Assets” (feed stocks , work in progress, etc.);
• absolute liquidity ratio (criteria value 0.2-0.7). Due to the fact that there is a high risk in the industry under study (crop failure, natural disaster, animal diseases, drought, etc.), the lower limit of the criterion 0.2 can be taken as the norm for these enterprises when calculating the absolute liquidity ratio;
• coefficient of critical evaluation (criteria value 1.5). It is recommended to take a value from 1.5 to 1.6 as an acceptable value, but on the condition that the business will be financed mainly from its own funds and subsidies;
• factor of maneuverability of the functioning capital. The value of this indicator in the industry will be quite high, as enterprises have a high concentration of current assets in stocks and fixed assets. Therefore, for the norm, you can take a coefficient equal to one, but only if you have both your own funds and subsidies and subsidies from the state;
• the share of working capital in assets (the value of the coefficient depends on the industry). For livestock enterprises, the value of this coefficient can be taken equal to 0.5, this is influenced by both the above reasons and the duration of the production cycle (from 3 months to a year);
• equity ratio (criteria value ≥ 0.1). Provided that current activities will be financed from own funds and subsidies, it is advisable to leave the generally accepted criterion value;

3. We believe that when assessing the liquidity of agricultural enterprises, it makes no sense to calculate the current liquidity ratio (criteria value ≥ 2) since it does not carry any additional information to assess the liquidity of livestock enterprises.

II. Business Activity Assessment

1. A feature of agriculture is the low profitability of products associated with intra-industry disparity in prices for products and material and technical resources. Since the growth rates of profit and revenue are low, the ratio of profit growth rate > revenue growth rate > assets growth rate > 100% will not be fulfilled. Therefore, it is not advisable to assess the dynamism of the development of an enterprise, namely, the implementation of the “golden rule of the economy” at agricultural enterprises.

• the speed of turnover of material working capital;
• the rate of turnover of receivables;
• asset turnover ratio;
• turnover ratio of finished products;
• It should be noted that the values ​​of these indicators

will be lower than in other sectors, since animal husbandry is a capital-intensive production that requires a large amount of specialized equipment, buildings for animals, for storing feed, etc. Also in this industry there is a long production cycle, and products are characterized by a short shelf life.

3. The calculation of profitability ratios is necessary to determine the overall performance of the business, since the industry is characterized by high costs and low profitability, and sometimes loss. This means that the normal value of the “profitability of sales” indicator will be lower than in other industries, and will be approximately 0.10.15.

III. Financial stability assessment

1. To begin with, it is necessary to determine a three-component indicator of financial stability, with the help of which sources of financing for the current activities of the enterprise are determined.

• equity concentration ratio (criteria value 0.5). New technologies in agriculture require large capital investments, and in most enterprises, fixed assets are outdated and need to be replaced, according to statistics, farmers start breeding breeding breeds, since such animal husbandry is more profitable. All this affects the increase in investment activity. Accordingly, the share of borrowed funds in the sum of all sources of financing the activities of agricultural enterprises increases. It follows from this that the equity concentration ratio will have a different ratio, which means it will be less than 0.5, but this is permissible under the condition of effective investment activity;
• the coefficient of maneuverability of own capital shows the share of working capital in the total amount of own funds (criteria value 0.5). In connection with the above reasons, the amount of own working capital is reduced, therefore, it is permissible to reduce the value for the coefficient of equity capital maneuverability to 0.35;
• coefficient of the structure of long-term investments. There is no criterion value for this indicator, but it is necessary for calculation when assessing the financial condition of agricultural enterprises, since it carries information about the share of borrowed funds aimed at financing the non-current assets of the enterprise;
• ratio of borrowed and own funds. We will also accept this indicator without a criterion value, but it is important as information on how much enterprises are dependent on borrowed funds when financing their investment activities;

3. We believe that when assessing the financial stability of livestock enterprises, it makes no sense to calculate such indicators as the coefficient of financial dependence, the coefficient of concentration of borrowed capital, the coefficient of long-term borrowing, the coefficient of the structure of debt capital and the coefficient of the real value of property, since these coefficients do not carry any additional information to assess the independence of livestock enterprises from borrowed sources of financing of their activities and make the analysis more cumbersome.

Literature

1. On the State Program for the Development of Agriculture and the Regulation of Agricultural Products, Raw Materials and Food Markets for 2013-2020. [ Electronic resource] : Decree of the Government of the Russian Federation of July 14, 2012 No. 717. Access from references - legal system"Consultant Plus".

2. Analysis of the financial condition of the enterprise [Electronic resource] // Portal Bekmologiya: business, economics, management, organization. URL: http://becmology.ru/blog/economy/fin_an01.htm.

3. Vilisova I.M. Assessment of methods used to analyze the financial sustainability of an enterprise [Text] / I.M. Vilisova, Yu.A. Chursina // Audit and financial analysis. - 2013. - No. 3. - S. 442-447.

4. Gainullin A.I. Assessment of the methods used to analyze the solvency of an enterprise [Text] / A.I. Gainullin, Yu.A. Chursina // Audit and financial analysis. - 2012. - No. 2. - S. 170-176.

5. Lyskova L.I. Assessment of the methods used to analyze the business activity of an enterprise [Text] / L.N. Lyskova, Yu.A. Chursina // Audit and financial analysis. - 2013. - No. 3. - S. 448^54.

6. Matveycheva E.V. Traditional approach to the assessment of the financial performance of an enterprise (on the example of ZAO Uralselenergoproekt) [Electronic resource] / E.V. Matveycheva, G.N. Vishninskaya // Audit and financial analysis. - 2001. - No. 1. URL: http://www.cfin.ru/press/afa/2000-1/03-3.shtml.

7. Indicators of financial stability [Electronic resource] II Analysis of the financial condition of the enterprise: portal. URL: http://afdanalyse.ru/publ/finansovyj_analiz/fin_koefitcienti/analiz_finansovoj_ustojchivosti/3-1-0-22.

REVIEW

The rise of agriculture is a priority in the economic development of the country. On the basis of the Federal Law "On the Development of Agriculture", the state program "Development of agriculture and regulation of agricultural products, raw materials and food markets for 2013-2020" has been developed and is being implemented. Agriculture is the central link of the agro-industrial complex. Profitability and development of such industries as tractor and agricultural engineering, machine building for food and light industry, production of mineral fertilizers, construction, etc. depend on the efficiency of agricultural enterprises. Therefore, it is important for agricultural enterprises to implement effective financial management based on qualitative financial analysis in order to prevent crises on them.

The article presents the main conclusions of the study, the object of which was the industry-specific features inherent in livestock enterprises that affect the choice of indicators for a comprehensive analysis. financial activities enterprises of the industry and on the criterion values ​​of the selected indicators. The study was conducted on the example of four enterprises: Open Joint Stock Company (OJSC) "Perm Pig Complex", OJSC "Chelyabinskaya Poultry Farm" and OJSC "Agrofirma Mtsensk" and OJSC "Agrofirma Sosnovka". The data of their annual financial statements for 2008-2012 We also analyzed macroeconomic factors and industry specifics that affect the choice and values ​​of indicators for assessing liquidity, financial stability and business activity of livestock enterprises. It seems interesting recommended acceptable values ​​of indicators of liquidity and financial stability. The authors also recommend that when assessing business activity through profitability and turnover indicators, take into account that their values ​​will be lower than in other industries. This recommendation is justified by the fact that animal husbandry is a capital-intensive industry that requires a large number of specialized equipment, buildings for animals, for storing feed, etc., also in this industry there is a long production cycle, and products are characterized by a short shelf life. Practical significance of the presented conclusions on the study that the financial analysis, carried out taking into account the industry factor, will allow not only to effectively assess the financial condition of the enterprise, but also to take the right decision management financial resources analyzed enterprise.

The authors studied the financial condition of agricultural enterprises during the period of influence of the financial crisis on their development, which means that it must be taken into account that if the conditions in which agriculture is located change, the state of the enterprises of the industry will change, which will entail the need to develop new recommendations for the implementation of high-quality financial analysis.

Yolokhova I.V., Doctor of Economics, Professor, Head of the Department of Financial Management, Perm National Research Polytechnic University.

Plan

Introduction 4

1. General information about the enterprise, analysis of natural and organizational and economic conditions and results of financial and economic activities 6

1.1. General information about the enterprise 6

1.2 Analysis of the natural and organizational and economic conditions of management, the size of the enterprise and its specialization 6

1.3. Analysis of financial performance and financial condition of the enterprise 14

1.4 Analysis of the intensification of production, technical condition and development of the enterprise 17

1.5 Analysis of social development results 19

2. Analysis of the provision of the agricultural enterprise with the main means of production and the efficiency of their use 22

2.1 Analysis of the effectiveness of the use of production fixed assets 22

2.2. Analysis of the availability, structure and availability of production fixed assets, analysis of the reproduction of production fixed assets 23

2.3. Analysis of the capital equipment of the enterprise and the capital-labor ratio, analysis of capital productivity 26

2.4. Analysis of indicators of the use of certain types of production fixed assets (livestock buildings, tractors, combines, trucks, productive livestock). 29

2.5. Analysis of the level of mechanization of work and labor in crop and livestock production, the impact of the availability and use of production fixed assets on changes in crop yields and animal productivity, the production of gross and marketable agricultural products, works, services. thirty

2.6. Analysis of the impact of the presence and use of industrial fixed assets on the cost of production and sales of products, works, services. 31

2.7. Reserves for improving the use of fixed assets of the enterprise 34

Conclusion 35

References 37

Introduction

In this course work, it is proposed to consider issues related to the security of the agricultural enterprise Zarya LLC with the main means of production and the efficiency of their use. Fixed assets are an integral part of any enterprise and important performance indicators of the enterprise, such as financial position, competitiveness in the market, depend on improving the efficiency of their use.

The problem of increasing the efficiency of the use of fixed assets and production capacities of enterprises occupies a central place in the period of Russia's transition to civilized market relations. Having a clear understanding of the role of fixed assets in manufacturing process, factors influencing the use of fixed assets, it is possible to identify methods, directions by which the efficiency of the use of fixed assets and production capacities of the enterprise is increased, ensuring a reduction in production costs and an increase in labor productivity. These reasons confirm the relevance of the chosen topic of the course work.

The term paper gives the concept of fixed assets of the enterprise, as well as their classification, adopted in the economy, the methodology for analyzing fixed assets. As an example, a specific enterprise is considered and the use of its fixed assets in the analyzed year 2005 is analyzed. compared to the base year 2004.

In the process of analysis, indicators of the use of fixed assets are calculated, factor analysis is performed. The results obtained are compared and the reasons that led to their change are identified. At the end of the project term paper recommendations and ways to improve the efficiency of the use of fixed assets are given.

At the end of the course work, a conclusion is given that briefly reflects the results and conclusions.

The tasks of the analysis are to determine the security of the enterprise and its structural divisions with fixed assets and the level of their use according to general and particular indicators, as well as to establish the reasons for their change; calculate the impact of the use of fixed assets on the volume of production and other indicators; to study the degree of use of the production capacity of the enterprise and equipment; identify reserves for increasing the efficiency of fixed assets use.

1. General information about the enterprise, analysis of natural and organizational and economic conditions and results of financial and economic activities

1.1. General information about the enterprise

LLC "Zarya" is located in the Shushensky district of the Krasnoyarsk Territory. The company was established in 2004 on the basis of private ownership by reorganizing the previous farm ZAO "Iva".

The territory of the state farm is located in a single massif, stretched from the southeast to the northwest along the Yenisei River. Currently, Zarya LLC consists of four departments:

1 branch - with. Kaptyrevo,

2 branch - with. N-Pokrovka - located 7 km from the central estate;

3 branch - with. Shuners - 14 km from the central one near the estate;

4 branch - with. Sharyp - 17 km from the central estate.

The central estate is located on the territory of the 1st department in the village. Kaptyrevo. The distance to the nearest railway junction from the central estate is 76 km, the distance to the district center of Shushenskoye village is 18 km.

1.2 Analysis of the natural and organizational and economic conditions of management, the size of the enterprise and its specialization

The farm is located in the Minusinsk depression in the forest zone, dominated by coniferous forests. The climate is humid sharply continental. One of the most important factors is the temperature regime.

Precipitation is of great importance for crop production.

The soil cover of land use is represented by 29 soil varieties, of which chernozems and forest podzolic soils predominate.

Woody vegetation - birch, aspen, pine, cedar prevails, in the stream part of the Yenisei River and its channels, willow with an admixture of bird cherry prevails. Herbaceous vegetation is represented by forest and meadow herbs. Meadow species are mainly distributed: red clover, fescue with an admixture of steppe grasses and wormwood.

According to the totality of natural and economic conditions in this area, the most appropriate is the production of livestock products. This is facilitated by the historically developed cattle breeding and skills of the population in these places, the availability of cheap concentrated feed, large stocks of roughage as a by-product of grain production, the ability to arrange harvesting and abundant feeding of cheap green mass of grasses and corn silage.

The specialization of agricultural production is one of the most important factors for the successful development of organizations, the growth of production and the reduction of its cost. The process of specialization of production in agricultural enterprises means the expedient combination of the leading branch with other secondary branches of agriculture.

The main branch of the economy determines its entire organizational structure: the structure of sown areas, crop rotations, the structure of the herd, means of production, etc. Along with the leading branch, additional and subsidiary branches usually develop in the economy. Reasonably combined with the main one, they complement it, help to better use the land, means of production and labor. Additional and auxiliary industries should be large in terms of production and correspond to the specific natural and economic conditions of the economy. Thus, specialization in agriculture does not lead to the organization of the production of only one product on the state farm. In essence, it means the best complex of industries for the given conditions. Therefore, for the correct organization of production, it is very important to identify the most appropriate specialization of the economy, determine the minimum required number of industries in each economy and establish their rational combination. The specialization of the economy is characterized, as a rule, by the structure of marketable products. It expresses the economic connection of an agricultural enterprise with the entire national economy of the country.

To a certain extent, specialization is also characterized by the share of the main product in gross output, in production costs. Given that the conditions of the same year may be favorable for one and less favorable for another industry, it is advisable to establish the specialization and correlation of industries based on average data for several years. The main industries usually occupy the largest share in gross and marketable output. Therefore, when analyzing economic activity, special attention is paid to the structure of gross and marketable output. At the same time, the structure of gross output most fully reflects the ratio of industries, the structure of commodity - the specialization of production.

To determine the level of specialization of the economy, it is necessary to calculate the cost of all types of marketable and gross output in comparable prices.

LLC "Zarya" specializes in the development of a large cattle and cultivation of cereals. The territory of the economy stretches along the Yenisei River with an area of ​​26 thousand hectares.

PRODUCTION DIMENSIONS Table 1

According to Table 1, it can be seen that Zarya LLC belongs to large agricultural enterprises. The farmland area of ​​the farm is 6069 thousand hectares. In previous years, the area of ​​agricultural land on the farm was the largest among the farms of the region.

In 2005, in comparison with 2004, the size of the farm decreased significantly.

The size of production has increased, this can be judged by a significant increase in such indicators as: the cost of commercial equipment available in the economy is outdated, both physically and morally. In 2005, due to the difficult financial situation, the enterprise did not have the opportunity to purchase new equipment. to and morally. Production units of the region's farms. 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 3RAM 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37 37

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