General information about the company

CJSC "Snabzhenets"

Yaroslavl region, Rybinsk, st. tankers,

Country of registration of the Russian Federation,

The company operates in the building materials trade. The total number of the enterprise is 134 people.

Indicators characterizing the economic and financial position of the company.

Financial Performance

The company's turnover in 2014 amounted to 487.3 million rubles, which is 9.2% more than in 2013.

Evaluation of the profitability of the company's channelsCJSC "Snabzhenets"(in million rubles) for the 1st-2nd quarter of 2012243.65

Type of economic activity of the company :trade;

The nature of the firm's ownership : private

Legal status of the company : private company

History of formation and features of the development of the company

In 2002 CJSC "Snabzhenets" began its activities in Rybinsk with the sale of pipe valves, but only with legal entities. At that time the company had only 6 employees. By 2007, the company already employed about 45-50 people, a retail store was opened to work with individuals.

Suppliers

The main suppliers of CJSC "Snabzhenets" are the Cherepovets Metallurgical Plant, the Rybinsk Roofing Materials Plant "Kroma TechnoNIKOL", as well as Moscow wholesale depots of building materials. Suppliers of pipe fittings are constantly changing due to the fact that prices in the regions often jump.

Enterprise goals

The main goal of CJSC "Snabzhenets", like any other commercial organization, is to maximize profits, reduce costs, increase the customer base, improve the quality of customer service, increase market share, and expand the organization.

2. "Fundamentals of Entrepreneurship":

The company CJSC "Snabzhenets" carries out its activities in the sale of building materials.

CJSC "Snabzhenets" has been operating since August 16, 2002 with a small assortment for legal entities, then, as it developed, the assortment expanded and the company began working with individuals.

When creating your own company, each entrepreneur must choose its organizational and legal form in accordance with the Civil Code of the Russian Federation. The organizational and legal form is understood as a way of fixing and using property by an economic entity and its legal status and business objectives arising from this. The director of the firm decided to make a Closed Joint Stock Company.

CJSC has a certain similarity with another form of organization - LLC (limited liability company). The common features of these formations are that both the first and the second type of society have constituent documents, an agreement on the creation of a company, as well as its charter.

The authorized capital of this company is also prescribed, which is equal to one hundred minimum wages. In a CJSC, the authorized capital is expressed in shares that work within the structure. Actually, that's why it is called a closed society. The presence of a certain number of shares requires state registration. A state duty in the amount of 10,000-13,000 rubles is charged for registration. The period of registration of shares takes a relatively small amount of time. Most often, this takes a month and a half. All operations are regulated by the Ministry of Justice of the Russian Federation.

The advantage of a CJSC is that the resale of shares within the company does not require any registration or confirmation by government agencies. It is carried out through the conclusion of a contract "purchase and sale". After that, a record of the completed transaction is entered in the register of the company. Also, the advantage of CJSC is a high level of confidentiality. This aspect is especially important for people who do not want to disclose personal data, data about their business and other details of the operation of the enterprise.

Another clear advantage of a closed joint stock company is its high prestige. Being a founder and shareholder of a CJSC is very prestigious in business circles. Based on the foregoing, it can be noted that due to the prestige of this form of society, additional investments and various cash injections into production can be obtained.

Branches and individual structural divisions of the company have a round seal, which contains the following mandatory details: full or abbreviated company name in Russian with an indication of the legal form, state registration number according to the Unified State Register of Legal Entities.

The Company maintains accounting records and presents financial statements in accordance with the procedure established by the current legislation of the Russian Federation.

1. An enterprise in a market economy

1.1. General characteristics of the enterprise

1.1.1. The concept of the enterprise, goals and activities

In the conditions of market relations, the enterprise is the main link in the entire economy, since it is at this level that the products needed by society are created and the necessary services are provided.

An enterprise is an independent, organizationally separate economic entity in the production sphere of the national economy that manufactures and sells products, performs industrial work or provides paid services.

The enterprise has a specific name - plant, factory, combine, mine, workshop, etc.

Any enterprise is a legal entity, has a complete accounting and reporting system, an independent balance sheet, settlement and other accounts, a seal with its own name and a trademark (brand).

The main goal (mission) of the creation and functioning of the enterprise is to obtain the maximum possible profit through the sale of manufactured products (work performed, services rendered) to consumers, on the basis of which the social and economic needs of the workforce and owners of the means of production are satisfied.

On the basis of the general mission of the enterprise, general company goals are formed and set, which are determined by the interests of the owner, the amount of capital, the situation within the enterprise, the external environment and must meet the following requirements: to be specific and measurable, time-oriented, accessible and mutually supported.

Each enterprise is a complex production and economic system with multifaceted activities. The most clearly distinguished areas that should be attributed to the main ones are:
1) comprehensive market research (marketing activities);
2) innovation activity (research and development, implementation of technological, organizational, managerial and other innovations in production);
3) production activities (manufacturing of products, performance of work and provision of services, development of a range and assortment adequate to market demand);
4) commercial activities of the enterprise in the market (organization and promotion of sales of manufactured products, services, effective advertising);
5) material and technical support of production (supply of raw materials, materials, components, provision of all types of energy, machinery, equipment, containers, etc.);
6) economic activity of the enterprise (all types of planning, pricing, accounting and reporting, organization and remuneration of labor, analysis of economic activity, etc.);
7) after-sales service for production, technical and consumer products (commissioning, warranty service, provision of spare parts for repairs, etc.);
8) social activities (maintaining the working and living conditions of the workforce at an appropriate level, creating the social infrastructure of the enterprise, including its own residential buildings, canteens, health-improving and children's preschool institutions, vocational schools, etc.).

1.1.2. Legal basis for the functioning of enterprises

The activities of the enterprise are regulated by numerous legal acts, the main of which are: the Law of Ukraine on the enterprise, the charter of the enterprise and the collective agreement that regulates the relations of the labor collective with the administration of the enterprise.

The Law of Ukraine on Enterprise determines the procedure for the creation, registration, liquidation and reorganization of an enterprise.

According to the existing legislation, an enterprise can be created by the owner or by decision of the labor collective; as a result of the forced division of another enterprise in accordance with antitrust laws; as a result of separation from the operating enterprise of one or more structural units, as well as in other cases.

The enterprise is included in the state register of Ukraine from the date of its registration. To implement this procedure, an application, a decision of the founder on the establishment, a charter and other documents according to the list determined by the Cabinet of Ministers of Ukraine are required.

The liquidation and reorganization of the enterprise are carried out by the decision of the owner and with the participation of the labor collective, or by the decision of the court or arbitration, as well as in the following cases: it is declared bankrupt; if a decision has been made to ban the activity of the enterprise; if the constituent documents are declared invalid by a court decision and in other cases.

The management of the enterprise is carried out in accordance with the charter on the basis of a combination of the rights of the owner and the principles of self-government of the labor collective. The owner may delegate his rights to manage the enterprise to the council of the enterprise or another body provided for by the charter of the enterprise and representing the interests of the owner and the labor collective.

The property of the enterprise consists of fixed assets and working capital, as well as other values, the value of which is reflected in the balance sheet of the enterprise. The sources of its formation are:
* cash and material contributions of the founders;
* Income from core and other activities;
* Income from securities; loans from banks and other creditors;
* capital investments and subsidies from budgets;
* proceeds from denationalization and privatization of property;
* gratuitous or charitable contributions from enterprises, organizations and citizens and other sources.

The enterprise uses and disposes of property at its own discretion: sells, transfers free of charge, exchanges or leases.

A generalizing indicator of the financial results of the economic activity of an enterprise in accordance with the Law of Ukraine on Enterprise is profit (income), the procedure for using which is determined by the owner.

The enterprise independently determines the wage fund without limiting its growth by state bodies, the minimum wage for employees (cannot be less than the poverty line established by the legislation of Ukraine), establishes the forms, systems and amounts of wages and other types of income for employees.

The enterprise independently carries out activity planning and determines development prospects based on the demand for manufactured products. The plans are based on contracts concluded with consumers of products, works, services, and suppliers of material and technical resources.

The company sells its products at prices and tariffs set independently or on a contractual basis. In settlements with foreign partners, contract prices are applied in accordance with the conditions and prices of the world market.

Issues of social development, including the improvement of working conditions, life and health of members of the labor collective and their families, are resolved by the labor collective with the participation of the owner in accordance with the charter of the enterprise, the collective agreement and legislative acts of Ukraine.

The state guarantees the observance of the rights and legitimate interests of the enterprise: provides it with equal legal and economic conditions for managing, regardless of the form of ownership; contributes to the development of the market and regulates it with the help of economic laws and incentives, implements antitrust measures; provides preferential conditions for enterprises that introduce advanced technologies and create new jobs.

The enterprise is responsible for violation of contractual obligations, credit and settlement and tax discipline, product quality requirements, and environmental pollution. The enterprise must ensure the safety of production, sanitary and hygienic standards and requirements for protecting the health of its employees, the public and consumers of products.

Control over certain aspects of the enterprise's activities is carried out by: the state tax administration, the tax police and state bodies that are entrusted with the supervision of production safety, labor, fire and environmental safety, and other bodies determined by the legislation of Ukraine.

The enterprise operates on the basis of the Charter, which is approved by the owner of the property, and for state-owned enterprises - also with the participation of the labor collective.

The charter of the enterprise defines: the owner and full name of the enterprise, its location, the subject and objectives of the activity, the management bodies and the procedure for their formation, the competence and powers of the labor collective and its elected bodies, the procedure for the formation of property, the conditions for reorganization and termination of the enterprise.

The charter may include the following provisions: on labor relations; on the powers, procedure for the creation and structure of the enterprise council; about the trademark, etc.

1.1.3. Classification of enterprises (associations)

The classification of enterprises can be given using a number of features.

According to the purpose and nature of the activity, two types of enterprises can be distinguished: entrepreneurial (commercial) and non-entrepreneurial (non-commercial), the existence of which is provided by state budget financing.

In accordance with the forms of ownership established by the Law of Ukraine on Property, the following types of enterprises may operate:
- individual enterprises based on the personal property of an individual and exclusively on his work;
- private enterprises based on the property of an individual citizen, with the right to hire labor;
- family businesses based on the property and labor of members of the same family;
- state enterprises based on state property;
- collective enterprises based on the property of the labor collective of the enterprise;
- joint ventures based on the combination of property of different owners. Among their founders may be foreign legal entities and citizens;
- rental enterprises based on contractual temporary possession and use of property that is necessary for the tenant to carry out entrepreneurial activities. Objects of lease can be entire property complexes of enterprises, their structural divisions or individual units of property.

Enterprises differ on the basis of ownership of capital: national, foreign (the capital is the property of foreign entrepreneurs who control their activities) and mixed.

According to the form of management, economic partnerships are distinguished, representing the association of entrepreneurs.

The type of enterprise can be determined by technological (regional) integrity and the degree of subordination. On this basis, head and subsidiaries and their branches differ. Parent enterprises control the activities of subsidiaries and branches.

The subsidiary is legally independent and organizationally separate, independently carries out commercial operations and draws up a balance sheet, but the parent company owns a controlling stake.

Unlike subsidiaries, a branch does not enjoy legal and economic independence, does not have its own charter and balance sheet, and acts on behalf of and on behalf of the parent company. Almost the entire share capital of the branch belongs to the parent company.

According to the functional and branch type of activity, the following types of enterprises are distinguished: industrial, agricultural, transport, trade, production and trade, trade and intermediary, construction, innovation and development, leasing, banking, insurance, tourism, communication enterprises, etc.

In accordance with the volume of economic turnover of the enterprise and the number of its employees, the enterprise can be classified as small, medium and large.

Small enterprises include enterprises with the number of employees:
- in industry and construction - up to 200 people;
- in other branches of the production sphere - up to 50 people;
- in science and scientific service - up to 100 people;
- in non-production sectors - up to 25 people;
- in retail trade - up to 15 people.

Enterprises can merge into:
* associations - contractual associations created for the purpose of constant coordination of economic activities, but only in the area to which the association is related;
* corporations - contractual associations created on the basis of a combination of industrial, scientific and commercial interests, with the delegation of individual powers of centralized regulation of the activities of each of the participants;
* consortia - temporary statutory associations of industrial and banking capital to achieve a common goal. After completing the tasks, the consortium ceases to exist;
* concerns - statutory associations of industrial enterprises, scientific organizations, transport, banks, trade, etc. on the basis of complete financial dependence on one or a group of entrepreneurs;
* cartels - contractual associations of enterprises of the same industry for the implementation of joint commercial activities;
* syndicates - a kind of cartel agreement that involves the sale of products through a single joint marketing body or an existing sales network of one of the participants in the association;
* trusts - a monopoly association of enterprises previously owned by different entrepreneurs into a single production and economic complex. Since all areas of activity are integrated here, such enterprises completely lose their legal and economic independence;
* holdings - specific organizational forms of capital pooling. Such associations are formed when a joint-stock company (partnership) itself is not directly involved in production activities, but only uses its financial resources to acquire controlling stakes in other joint-stock companies in order to financially control their work and receive income on the capital invested in shares;
* financial groups (financial-industrial groups) - associations of legally and economically independent enterprises of various sectors of the national economy, in the formation of which the main task is to combine banking capital and production potential. The financial group is headed by one or several banks that manage the capital of the enterprises included in the association, coordinate all areas of their activities. At the same time, the main income of the bank's activities should be dividends from improving the efficiency of enterprises, and not interest on loans.

Altai Institute of Labor and Law (branch)

Academy of Labor and Social Relations

Faculty of Finance and Economics

Report on economic practice and management practice:

Characteristics of the enterprise, its functional activities and management features

Introduction

1. Characteristics of the enterprise LIS LLC

1.1. General characteristics of the enterprise

1.2. Technical and economic characteristics of the enterprise

1.3. Characteristics of the financial and marketing activities of the enterprise

1.3.1 Cooperation links and sales of products

1.3.2 Organization of accounting in the enterprise

2. Enterprise management and regulation of its activities

2.1 Enterprise management mechanism

2.2 Toolkit of the control mechanism

2.3 The production plan is the basis for building a control mechanism

2.4 Business planning

3. Characteristics of the functional activity of the enterprise

3.1 Personnel management

3.2 Accounting and auditing

Conclusion

List of information sources

Introduction

The economics of an enterprise is a science that studies and reveals the socio-economic and administrative-economic mechanism of the process of creating the material goods that people need. The study of the economics of the enterprise lays the foundation for the most important set of practical economic knowledge.

The growing volatility and hostility of a harsh external environment means that all organizations in the world are placing ever higher demands on their leaders. Thus, in particular, they must become more adept at dealing with an unpredictable future. Managers must develop the attitudes, abilities and skills that will enable them to manage clearly and effectively in the coming years.

This is the relevance of the study of the enterprise from the point of view of economics and management.

The object of the study is the enterprise Limited Liability Company "LIS".

The subject of this report is the activity of this organization.

When writing the report, theoretical, empirical and mathematical methods were used.

The report on economic practice and management practice contains three chapters. The first chapter is devoted to the characteristics of the selected enterprise. The second chapter presents an analysis of enterprise management and regulation of its activities. The third chapter characterizes two areas of the enterprise's functional activity: personnel management and accounting and auditing.

1. Characteristics of the enterprise LIS LLC

1.1 General characteristics of the enterprise

The full name of the enterprise under study is LIS Limited Liability Company. The abbreviated name of the company is LIS LLC.

Postal address of the enterprise 658852 st. Gagarin, 209.

The legal address of the company is 658852 st. Gagarin, 209.

The main purpose of the Company's activities is to make a profit.

The main types (subject) of the Company's activities are as follows: commercial, intermediary, trading, purchasing activities of sporting goods, creation of its own network of retail stores for these goods; other activities not prohibited by the legislation of the Russian Federation. The Company is also entitled to carry out any other types of activities not prohibited by the current legislation. Certain types of activities, the list of the latter is determined by law, the Company can be engaged in only on the basis of a special decision (license).

In accordance with the subject of activity, the Company has the right to:

Make transactions and other legal acts with enterprises, organizations, institutions, societies, partnerships and individuals, both in Russia and abroad, including purchase and sale, exchange, contracts, loans, transportation, commissions and commissions, agreements, joint activities, as well as participate in bidding, auctions, competitions, provide guarantees.

To build, acquire, alienate, take and lease any kind of movable and immovable property.

Act as a customer or contractor under contracts with enterprises, organizations, citizens.

To form temporary scientific, industrial, creative teams, to attract specialists under contracts with payment for their work by agreement of the parties.

Sell ​​their products, works, services, production waste at prices and tariffs established in accordance with applicable law, independently or by agreement of the parties.

Acquire, in accordance with the established procedure, the necessary materials, raw materials, equipment, machinery, and other material assets in wholesale and retail trade, from any organizations and individuals, including for cash.

Carry out foreign economic activity in accordance with the established procedure.

In accordance with the established procedure, act as a founder and member of associations, business companies, commercial organizations, joint ventures with foreign companies, innovative and commercial banks, etc.

Open specialized accounts in relevant banking institutions both in rubles and in foreign currency. To accumulate funds of enterprises for the organization of shared construction, etc.

Use bank loans on terms determined by agreement of the parties.

Carry out other financial and economic activities that do not contradict the current legislation, as well as the subject and goals of their activities

Organize (open) departments, branches, representative offices, etc. as structural or separate subdivisions, to create enterprises of various organizational and legal forms.

Act as a plaintiff and defendant in courts (arbitration, people's, arbitration).

The company is a legal entity under Russian law: it owns separate property and is liable for its obligations with this property, can acquire and exercise property and personal non-property rights on its own behalf, incur obligations, be a plaintiff and defendant in court.

The Company in its activities is guided by the Charter, the legislation of the Russian Federation and binding acts of the executive authorities.

1.2 Technical and economic characteristics of the enterprise

The company LLC "Lis" is engaged in the sale of goods for sports. The range of products sold is very wide: these are various equipment for skiing, mountaineering, parachuting, etc.

One of the most important factors in increasing the volume of sales of goods and the growth of labor productivity is the provision of enterprises with fixed assets in the required amount, and their most correct use.

Let us consider the security of the analyzed enterprise with fixed production assets.

Table 1 - Provision with fixed production assets

LIS LLC

The indicator of capital productivity of fixed production assets means how much revenue is received for 1 ruble of fixed production assets. After analyzing the efficiency of the use of fixed production assets, we can conclude that in 2008, 44.8 rubles per 1 ruble of OPF. revenue, which is 1.9 rubles more than in 2007. The increase in capital productivity is explained by the increase in revenue. Capital intensity is the inverse indicator of capital productivity. For the sale of a unit of goods, 22.3 kopecks are used. fixed assets, which is 1.0 kopecks. less than in 2007. In 2008, the capital-labor ratio of Lis LLC increased by 3.7 points compared to 2007. This trend is explained by an increase in the average annual cost of fixed production assets and a reduction in the number of employees of the enterprise. In 2008, 43.4 thousand rubles per 1 employee of the analyzed enterprise. cost of fixed production assets.

Sufficient provision of the enterprise with the necessary labor resources, a high level of labor productivity are of great importance for increasing the volume of production and improving production efficiency, that is, the timeliness of all work and the final result of production - volume, cost, profit and profitability depend on it.

Consider the structure of the labor resources of LIS LLC.

As can be seen from Table 2 and Fig. 1, the total number of employees for the period 2007-2008. decreased, in 2008 there was a reduction in the number of 2 people due to a decrease in the number of employees employed in the sales department and in the supply department. The largest share in the structure of the workforce of the LLC "LIS" enterprise is occupied by employees of the sales department - 25.0%.

Table 2 - The composition and structure of the workforce of the enterprise LLC "LIS"

The completeness of the use of labor resources can be assessed by the number of days and hours worked by one employee for the analyzed period of time, as well as by the degree of use of the working time fund.

Table 3 - Analysis of the use of the annual fund of working time at the enterprise LIS LLC

According to the table, we can conclude that the number of man-days worked by 1 employee in the year changed slightly: in 2008, this indicator grew by 4.9 man-days compared to the previous year. Total number of people - days decreased in 2008 compared to 2007 by 214 man-days due to the reduction in the average annual number of employees. In the reporting year, the use of the annual working time fund amounted to 79%, which is 0.02% higher than in the previous year. This is due to the tightening of labor discipline.

Labor productivity is the fruitfulness, efficiency of living labor. We define labor productivity in the following table.

Table 4. - Indicators of productivity and labor intensity of labor at the enterprise LIS LLC

According to the table, it can be judged that the company reduced the number of employees and, as a result, the total number of man-days and man-hours worked, respectively, decreased. One employee worked 180.2 days in 2008, which is 4.9 days more than in the previous year. In the reporting year, each employee worked an average of 1,225.4 hours, while in 2007 this figure was 1,206.9 hours. Goods were sold per average annual worker 1946.8 thousand rubles. This figure is 14.5% higher than in 2007 due to a reduction in the number of employees. For 1 man-day in 2008, sports goods were sold in the amount of 10.8 thousand rubles, this figure by 1.1 thousand rubles. higher than the previous year. For 1 man-hour in the reporting year, goods for extreme sports were sold in the amount of 1.6 thousand rubles. This indicator of labor productivity increased by 14.9% compared to 2007. The indicator of labor intensity is the inverse indicator of labor productivity. It means that in 2008 the sale of goods worth 10 million rubles. 5 people were involved.

The end result of any business is either profit or loss.

To analyze and evaluate the level and dynamics of profit indicators, a table is compiled (Table 5), which uses the data of the organization's financial statements from Form No. 2.

Table 5 - Financial results of the enterprise "LIS" LLC

According to the table, we can conclude that the proceeds from the sale of products (works, services) for 2007-2008. increased and in 2008 reached 54510 thousand rubles. Although revenue in the reporting year increased by 3,495 thousand rubles, sales profit increased by a smaller amount - by 1,042 thousand rubles. This is due to an increase in the cost of production by 2453 thousand rubles. It should be noted that the profitability of sales of LLC "LIS" increased by 1.7% and amounted to 10.6% in 2008. This happened due to the increase in profit from sales.

1.3 Characteristics of the financial and marketing activities of the enterprise

1.3.1 Cooperation links and sales of products

Since the range of goods sold by LIS LLC is quite wide, it is rather difficult to name prices for the main goods. The cost of goods for extreme sports sold by this company is very different. For example, skiing costs from 1400 rubles. up to 8000 rub. for a couple. The price of products depends on the country of manufacture, on the quality, as well as on the prestige of the brand.

The main suppliers of sporting goods are the Moscow firms OOO Vse dlya sportu, OOO Sportzhizn and OOO Extremal, as well as the firm from St. Petersburg OOO Extreme.

Distribution channels are the way a product moves from producer to consumer. LLC "LIS" uses only indirect channels for the distribution of goods. Indirect channels are associated with the movement of goods first from the wholesaler to the retail store, and then from the store to the consumer. Such a channel attracts this enterprise, since it allows to significantly increase its sales markets. At the same time, the Company has to give up many sales functions and expenses, respectively, from profits and from a certain share of control over sales. The company actively uses the services of intermediaries, since it has to deal with a limited circle of interested parties when selling products. The company believes that the efficiency of implementation by intermediaries is higher, since they have experience and specialization.

The distribution channel level is any intermediary that performs some work to bring the product closer to the buyers. The enterprise mainly uses a single-level channel. A single-level channel assumes that the product will be sold first to the retailer, and then the retailer sells it to the consumer.

In 2008, the analyzed enterprise received proceeds from the sale of products in the amount of 54,510 thousand rubles. Consider the main largest buyers who provided the company with such an amount of revenue.

Table 6 - Buyers of LLC "LIS" products

As can be seen from Table 1, the largest amount of revenue came from the Sportivny Mir chain of stores - 26.0% of total revenue. Quite a lot of funds - 10577 thousand rubles. - Received from the supermarket "Sportmaster". The enterprise has long-term cooperation with the "Create Yourself" sports shop and in 2006 received from it 6,621 thousand rubles, which accounted for 12.1% of the total revenue. The remaining buyers are not so large and bring in a total of 20,084 thousand rubles.

1.3.2 Organization of accounting at the enterprise

According to the accounting policy, LIS LLC uses a journal-order form of accounting using the accounting, network program 1-C Accounting.

Accounting is the responsibility of the company's accounting department. The accounting department consists of 3 people. The head of the accounting department is the chief accountant of LIS LLC.

The initial cost of intangible assets is settled on a straight-line basis based on the rates accrued by the entity based on their useful lives.

Depreciation of fixed assets is calculated using the straight-line method.

Inventories of LIS LLC are reflected in accounting in the assessment at the actual purchase price using account 10 "Materials".

Accounting for the cost of selling goods is carried out by direct collection on the debit account. 44 Selling costs.

2. Enterprise management and regulation of its activities

2.1 Enterprise management mechanism

A modern manufacturing enterprise is a complex complex, the dynamism and coherence of which is ensured by a management mechanism that establishes internal and takes into account the activities of all links and employees of the enterprise, from the worker to the director.

The functioning of the management mechanism is ensured by the administration of the LLC LIS enterprise, which includes the director, chief accountant, heads of the commercial department, supply department, sales department, marketing department and warehouse manager.

Since the activity of the analyzed company is aimed at obtaining and increasing profits, the governing bodies perform the following tasks:

Development and justification of an effective strategic course, goals and direction of the enterprise for the long term;

Gradual disaggregation and ranking of the strategic course and bringing it to the level of current and operational management;

Specifying the general strategic and current tasks of the enterprise and bringing them to the level of everyday functions, quantitative and qualitative operational tasks for departments and personnel of the enterprise;

Recruitment, placement, distribution of responsibilities and regulation of the number and professional composition;

Organization of the execution of established functions and tasks received by the personnel of the enterprise;

Organization of reliable and constant control over the quality and timeliness of the fulfillment of tasks and duties by each employee of the enterprise;

Operational and daily regulation of the activities of the enterprise and its structural divisions; troubleshooting; elimination of the causes that violate the normal operation of the enterprise;

Improving the efficiency of the enterprise by increasing the volume of sales of goods.

A principle is a basic rule, a requirement, an idea of ​​management, their basis.

The principles of enterprise management LLC "LIS" are as follows.

The principle of target compatibility and concentration is to create a connected target-oriented management system, in which all its links form a single mechanism aimed at solving a common problem. The principle of continuity and reliability means the creation of such organizational, economic and technical conditions under which stability and continuity of the given mode of the production process is achieved. The principle of planning, proportionality and dynamism is expressed in the fact that the management system should be aimed at solving not only current, but also long-term problems of enterprise development. The system of economic management connects in time the actions of people, the quantity, assortment and quality of the resources expended. To do this, the work and functions of each employee of the LIS company are strictly delimited, and after that they are gradually linked into a single synchronously operating system. The democratic principle of distribution of management functions is based on the methods and rules of the social division of labor. The principle of scientificity and validity of management methods comes from the fact that methods, forms and means of management must be scientifically substantiated and verified in practice. The principle of management efficiency is caused by the presence of multiple ways to achieve the same goal. The principle of compatibility of personal, collective and state interests is determined by the social nature of the activity.

Having considered the principles of building management and organizing commercial activities of LIS LLC, we can come to the following conclusions:

1) The enterprise interacts with the complete coherence of the principles of managing commercial activities;

2) Strategic planning at this enterprise is one of the main components of the commercial activity of LIS LLC;

3) This enterprise does not need to develop the principles of total management, in view of the sufficient stability of the enterprise in the sporting goods market and the incompatibility of the direction of the commercial activity of this enterprise with the basic postulates of total management;

4) LIS LLC is fully equipped with information and automated resources and constantly updates them.

Now it is necessary to investigate the very organizational structure of the enterprise. DIS LLC is engaged in trade, therefore, the organizational structure of this enterprise gravitates towards the management structure on a functional basis, i.e. functional organizational structure, we will depict this graphically (Fig. 2):

Rice. 2.2 - Organizational structure of the enterprise LIS LLC

Let us consider in more detail the functions of the departments of LIS LLC

CEO: acts on behalf of the enterprise, represents it in all economic and state institutions. He issues orders, hires and fires workers. He also manages the property of the enterprise, concludes contracts with third parties, etc.

Accounting: takes into account the receipt and expenditure of material and financial resources at the enterprise, labor; prepares reports on the activities of the enterprise.

Sales department: is directly involved in creating a database of clients, both real and potential, using information support (advertising, Internet connections, communication links, etc.). Managers of the department are constantly working to find and attract new customers. Based on the information received, for the regions determined by the head of the department, managers are required to present everything in graphical terms, that is, in the form of tables, graphs, diagrams. Sales managers must systematically collect information regarding the specific position of the company in a particular region, changes in customer preferences, recommendations and suggestions to increase profitability and economic efficiency of working with this region. The effectiveness of the department is determined on the basis of the following criteria developed by the company: revenue from product sales; buyers' debt; increase in the client base; expansion of the assortment from the buyer; availability of proposals for inclusion in the assortment of new positions.

Supply Department: providing the company with high-quality competitive products; maximum execution of the application; the submitted application to the supply department from the sales department should be fulfilled as much as possible; search for new suppliers; employees of the supply department in the process should be engaged in effective inventory management, this indicator is characterized by the absence of illiquid assets in the warehouse, its dynamics; minimization of costs for the purchase of goods; reduction of transportation costs, transition to more favorable terms with the supplier (deferred payment, consignment).

Sales department: directly involved in the activities of the company, coordinating the work of the supply department, sales department, and marketing department. Also, the commercial department is obliged to: coordinate the work of the sales, supply and marketing department, develop and implement promising areas, generate new ideas

Stock: delivers products to consumers.

All employees are divided into categories. They are indicated in the All-Russian classifier of professions of workers, positions of employees and wage categories, which were put into effect on the territory of Russia on January 1, 1996. According to it, they differ: professions of workers; positions of employees (managers, specialists and other employees).

Workers are persons directly involved in the process of creating wealth, as well as those engaged in repair, movement of goods, transportation of passengers, provision of services, etc. At the LIS LLC enterprise, forwarding drivers belong to this category.

Managers are persons holding positions of heads of enterprises and their structural divisions (departments, sections, services). These include, for example, the director, heads of departments.

Specialists are workers engaged in engineering, economic and other work requiring special knowledge in the profession. This category includes, for example, managers of the sales department.

Other employees include all other employees who perform preparatory and design functions.

The General Director of LLC "LIS" systematically controls: the degree of awareness of the personnel about their direct duties, current and future tasks; that the personnel have the normative documents, methods, instructions, standards, current information necessary for them in their work for operational work; degree of development by the personnel of the documents necessary for them for performance of work; the ability of staff to quickly obtain the necessary information; speed of information processing. When any failures in the operation of the enterprise are detected, the CEO quickly makes decisions to resolve situations.

2.2 Toolkit of the control mechanism

Management and entrepreneurial efforts at the enterprise are concentrated at the point of calendar comparison of costs and production results. The governing bodies perform their functions on the basis of a predetermined, accurate description of the course of the production process in space and time and control of the actual results obtained. In case of deviation from the established characteristics or from the time of their receipt, measures are taken to correct the situation.

The toolkit acquires the power of managerial influence on the basis of planning and monitoring the implementation of the characteristics established by the plan. First of all, these are the norms and standards for the expenditure of material and labor resources, as well as the planned indicators established by dates.

Rationing allows enterprises to balance the needs and reserves of resources in the long term.

Rationing is very poorly developed at the LIS LLC enterprise. The best way is to ration labor resources.

In the company, to determine the filling of working hours for the main categories of personnel, as well as to determine the effectiveness of the work of each specialist, the unit as a whole, to identify the types of work performed by individual employees of the units, optimize business administration processes, and identify working time reserves, the “Photo of the working day” technique is used. .

A photograph of a working day is the most optimal method of labor rationing for the analyzed enterprise, its use is very advisable.

There is also a rationing of material resources.

Rationing the degree of use and consumption of material resources is the determination of the measure of their production consumption, which includes the preparation of organizational and methodological support, the development, approval and control of resource consumption rates for the production of an accounting unit of products (works, services) of the established nomenclature.

Material resource consumption rates make it possible to calculate and draw up plans and schedules for logistics and control the consumption of materials.

According to the period of validity, the norms of resource consumption are divided into current and prospective. Current consumption rates determine the average daily set value of consumption of raw materials and materials; are used in current and operational scheduling. Forward looking norms set for a more limited range of material resources; used in medium and long term planning.

Inventory rate- this is the average stock of each type of goods during the planned period. With the help of the norm of the production stock, control over its actual balances is carried out.

Sales stock rate characterizes the minimum quantity of goods of each type sold by the enterprise, ensuring the uninterrupted fulfillment of supply contracts.

The LIS LLC uses an experimental method of rationing.

Experimental Method- this is the creation of norms based on observations, measurements, experiments, research. The norms established by the experimental method reflect the actual level of technical equipment and organization of production, but do not take into account the introduction of advanced methods of organizing production, new equipment and technology in the planning period, and, therefore, do not contribute to identifying sources of growth in labor productivity, saving material resources.

When planning the economy of an enterprise and managing it, appropriate tools are used that determine the state of the managed object and its compliance with the task being solved, i.e., a system of indicators and standards.

Index is a qualitative and quantitative assessment of ongoing processes and phenomena in the environment. The qualitative side of the indicator reflects the content of the phenomenon or process in the specific conditions of place and time, the quantitative side reflects the size, absolute or relative value. Thus, an indicator is a qualitative and quantitative characteristic of an object, expressed as a number indicating its properties.

In the practice of planning at LIS LLC, 4 main categories of indicators are used: natural, social and labor, cost and mixed.

The most numerous and diverse group of natural indicators. In planning, the system of accounting, control and evaluation of efficiency, these indicators indicate the main quantitative and qualitative content of a given or obtained result. At the same time, a quantitative assessment is made according to one parameter or more, characterizing the main target content of the planned object: 100 pcs. a specific product, 1 million, kWh of electricity, etc. - here the main parameters are, respectively, units, kWh.

With the help of social and labor indicators, issues of the activity of the enterprise's personnel are solved, including the number, professional composition, productivity, pay and working conditions. Here the main identifier is a person.

Cost indicators expressed in monetary units - rubles. This group of indicators is the most universal and is used everywhere in economic practice: in planning, accounting, performance evaluation, pricing.

But most often LIS LLC uses mixed(or technical and economic) indicators, i.e. not 1 category, but 2 or Z at the same time. For example, labor productivity is measured by the ratio of natural and labor, cost and labor indicators: pieces / person, tons / person, rub. / person. Here, the identifier is various parameters of different objects. The same in pricing - rubles / piece. (kg), transport system - rub./t/km/h.

According to the functional and meaningful purpose, the indicators are divided into estimated, planned and settlement-analytical. All of these indicators are used at the enterprise under study.

2.3 The production plan is the basis for building a control mechanism

The analyzed enterprise "LIS" LLC is engaged not in production, but in trading activities. Consider the role and purpose of wholesale trade.

The role and purpose of wholesale trade is most clearly seen when considering its functions.

Among the functions of wholesale trade enterprises, the following can be mentioned: the function of economic integration of territories and overcoming the spatial gap; the function of converting the production assortment into a trading assortment of goods; function of formation of stocks for insurance against changes in demand for goods; price smoothing function; storage function; the function of refinement, bringing the goods to the required quality, packing and packing; the function of lending to its customers, especially small retailers; function of marketing researches of the market and advertising.

The development of market relations contributes to the emergence of new elements in the activities of wholesale enterprises. For example, providing a variety of management and consulting services to its clients. The list of specialized services includes consultations on the operation of goods, especially technically complex ones, their repair and warranty service. Firm "LIS" provides advice on the operation of the goods.

Wholesale trade functions can also be divided into two types: traditional - mainly organizational and technical (organization of wholesale sales, warehousing and storage of stocks, transformation of the range of goods, their transportation) and new ones arising under the influence of market development.

The organization of wholesale purchase and sale has been one of the most important functions of wholesale trade since, in the process of social division of labor, it became an independent sub-branch of trade. When contacting product manufacturers, wholesale intermediaries act as representatives of demand, and when offering goods to buyers, they act on behalf of manufacturers. In order to act as representatives of demand, it is necessary to study the needs of the population, which is what LIS LLC does.

The specialization of wholesale trade in the performance of the contact function provides significant savings in distribution costs, which leads to a decrease in the number of contacts. As a result, the buyer, i.e. retail trade, saves time, as it is freed from purchases from many manufacturers, reduces material costs associated with storage, the formation of an assortment of goods and their delivery. I must say that the assortment of LIS LLC is very wide, so the analyzed enterprise performs this function.

Wholesale enterprises organize the delivery of goods to various regions of the country, thereby improving the territorial division of labor. The implementation of the transport function of the wholesale is manifested in the delivery of goods from the warehouses of enterprises to the retail network or non-market consumers in their region. Although the largest buyers are the shops of the city of Barnaul, LIS LLC also supplies its goods to the regions of the Altai Territory, for example, to Pavlovsky, Slavgorodsky districts, etc.

The functions listed above are carried out in bulk from the moment of its occurrence, i.e. isolation in the sphere of circulation. At the same time, further development and improvement of the activities of wholesale enterprises is impossible without the fulfillment of tasks that were previously non-traditional for them, arising under the influence of market requirements.

In particular, wholesale trade is intended to become the center of concentration and transmission of information on market research issues, i.e. perform the so-called information function. It is the wholesaler, using his position at the intersection of information flows, who is able to fully ensure the collection, accumulation and processing of commercial information and, having summarized and analyzed it, transfer it to the counterparty. The company LLC "LIS" also collects and accumulates information about the sports goods market of the Altai Territory.

2.4 Business planning

The structure of plans is determined by the functions of the enterprise and its internal administrative and economic structure.

Due to the fact that the plan is the central link of economic management, in order to streamline the management, each department of the LLC LIS enterprise develops its own plan, which is linked to the general plan of the enterprise. The balance of intra-production plans is one of the most difficult planning tasks.

Let's consider in more detail the planning of wholesale trade.

Any enterprise in a market economy is constantly planning its activities. The result of the planned work is a constantly updated document - the business plan of the enterprise.

The sections of the business plan of LIS LLC present the forecast values ​​of the main indicators of its activities - profits, sales, costs, etc. Let us dwell in more detail on the development of forecast values ​​of wholesale sales (wholesale turnover).

The indicator of wholesale turnover is the most important among those planned by the enterprise in the business plan. Everything else depends on it - income, costs, net profit and, ultimately, the development of the enterprise.

At the same time, the projected sales volume is the resulting indicator that reflects various aspects of the enterprise's activities - strategic, marketing, financial, technological, etc.

The first step in developing a sales forecast in the Company is a comprehensive economic analysis of previous activities. The results of the analysis, the detected trends and conclusions serve as the basis for making forecasts.

At the second stage, the firm determines the factors that in the forecast period will influence the development of the market sector where the wholesale enterprise operates. The most important factors are selected and quantified, and with their help, sales forecast options are calculated.

Enterprise "LIS" uses various methods for forecasting - economic and statistical, comparison, index, graphic.

The specific activity of this wholesale company in the sporting goods market is servicing, first of all, stocks of retail trade, retail enterprises. Therefore, the process of planning wholesales is closely interconnected with similar calculations in the retail link that serves the wholesale enterprise.

The company rarely uses different regression equations to forecast wholesale turnover. Elasticity coefficients are also rarely used - direct and indirect.

And simpler graphical and index methods, calculation of the average rate of change in turnover during the analyzed and forecast periods are widely used in the company under study.

After determining the projected gross volumes of wholesale sales, it is necessary to subdivide them into sales through the warehouses of the enterprise (warehouse turnover) and in transit directly from the manufacturer (transit turnover).

The ratio of warehouse and transit turnover depends on many factors - market conditions, financial and economic interests of the supplier and buyer, price levels, tariffs for warehouse and transit services, volumes and frequency of deliveries, type of sale of goods, minimum batch shipment by the manufacturer, etc. But in any case, the target function in planning the ratio of warehouse and transit turnover for a wholesale enterprise is the amount of profitability of the wholesale operations carried out as a whole.

At the next stage, the structure of wholesale sales is planned. It should be noted that the process of predictive calculations for the total volume, forms of commodity circulation and the structure of turnover is a single whole, and the methodology and planning procedure is chosen by the enterprise itself. LLC "LIS" uses planned sales calculations by types of goods and customers, anticipating the forecasts of the gross volume of the wholesale turnover.

3. Characteristics of the functional activity of the enterprise

3.1 Personnel Management

The personnel policy is set out in such documents as the Charter of LIS LLC, internal labor regulations, staffing, employee contract, regulation on remuneration and bonuses, regulations on departments, job descriptions and regulations on personnel certification.

The enterprise has not developed such a document as the philosophy of the enterprise, since it is new in the practice of the Russian economic system.

I must say that some job descriptions were written more than 5 years ago. During this period, much has changed in the work of employees (for example, some reports have been abolished and new reports have appeared), so it should be recommended to rewrite job descriptions.

Since the staffing table changed 2 years ago, in some departments (for example, in the sales department) the number of employees and the division of responsibilities between them increased. Therefore, the provisions on departments should also be finalized, taking into account the current situation.

LLC "LIS" does not have a specialist in the selection of employees. All personnel documentation (application for employment, leave, etc.) is handled by an accountant. Therefore, LLC "LIS" has an agreement with the recruitment agency "Option", located at: st. Lenina, 113. This recruiting agency is engaged in the selection of personnel for the analyzed enterprise. The services of this institution are not cheap: about 2.5 thousand rubles. for each selected employee. In 2008, 3 people entered the firm in this way. It turns out that LIS LLC paid 7.5 thousand rubles for the recruitment of personnel. But it is more profitable for the company to act in this way than to maintain a specialist in the selection of employees.

Unfortunately, the assessment and placement of personnel is not carried out at all.

Every year, the chief accountant improves his qualifications at professional courses. The company also partially pays for the paid training of three of its specialists: the head of the commercial department, the payroll accountant and the senior manager from the sales department. In general, 35 thousand rubles were spent on this in 2008.

Stimulation of labor - a method of rewarding employees for participating in production, based on a comparison of labor efficiency and technology requirements.

The payment system should create a sense of confidence and security among people, include effective means of stimulation and motivation, and ensure the process of reproducing the expended energy (restoring workers).

The company uses different types of payments.

Salary - the amount of remuneration of an employee per unit of time (month, day, hour), depending on the position held, qualifications and personal business qualities of the employee. It also depends on the length of service: salary or tariff is the main part of wages, so to speak, its guaranteed minimum. Now the company has a significant expansion of the "fork" - the range of possible earnings within this position.

Prize - a special type of payment, depending on the final result of labor, can be received by collectives at the expense of profit or income. In the Cooperative, bonuses are monthly, they make up about 40% of the salary, and also annual - about 100% of the salary.

The art of management is to form wages from all types of payments in such a way that the ultimate goal of the enterprise is achieved with the greatest interest of all employees in it.

Let's calculate the wage indicators at the enterprise, and also compare the growth rates of labor productivity and the wage fund.

Table 7 - The ratio of labor productivity and wages at the enterprise LLC "LIS"

As can be seen from the above table, the average annual salary of one employee at the LIS LLC decreased by 6.7%.

A significant problem at the LLC "LIS" enterprise in the field of production management is a significant outpacing of wage growth rates over labor productivity growth rates, which leads to a decrease in the stimulating power of wages.

3.2 Accounting and auditing

All business transactions for the receipt and disposal, internal movement of fixed assets in LIS LLC are drawn up with primary documents. To accept fixed assets, a commission is appointed by order of the head. For registration of acceptance, the commission is in one copy act (invoice) of acceptance and transfer of fixed assets (f. No. OS-1). The transfer of equipment requiring installation is formalized act of acceptance and transfer of equipment installation (f. No. OS-15). Acceptance of completed works on completion, reconstruction is issued act of acceptance and transfer of repaired, reconstructed and modernized facilities (form No. OS-3). All received fixed assets are assigned an inventory number. Since the company under analysis has a small amount of fixed assets, object-by-object accounting is organized in inventory book of fixed assets f.№OS-10. VC card of the movement of fixed assets f.№OS-12 for each month indicate the availability of fixed assets at the beginning of the month, receipt, disposal, depreciation amount and the cost of major repairs. Synthetic accounting is kept in journal-order No. 13 .

The fixed assets of the enterprise gradually wear out and, as they wear out, they are transferred to expenses for sale. In this regard, the enterprise should ensure the accumulation of funds necessary for the acquisition and restoration of finally depreciated fixed assets. Such accumulation is achieved by including in the production costs the amounts of deductions, which are called depreciation. Depreciation of fixed assets occurs as a result of loss of technical and economic properties and physical qualities. Depreciation deductions are included in the costs (in the cost price) according to the norms approved in the established order. Depreciation charges are made monthly. The amount of depreciation on fully depreciated fixed assets is not charged.

With a journal-order accounting system, the accounting registers for depreciation are:

1. Special table (calculation of depreciation of fixed assets).

2. Sheet of calculation of depreciation (wear and tear) and deductions to the repair fund (without vehicles) f. #48

3. Sheet of calculation of depreciation (wear and tear) for vehicles and deductions to the repair fund f. #50

Synthetic accounting is kept in the Order Journal No. 10.

In the Company, materials include inventory and household supplies. When purchasing material assets from suppliers, the main document for posting is invoice. The main documents for the issuance of material assets from the warehouse are consignment note and limit-fence card for receiving material values. An invoice is used for a one-time release of valuables from a warehouse, a limit-collection card - for a systematic release within a certain period.

The warehouse manager (storekeeper) uses a warehouse accounting book or warehouse accounting cards to account for material assets. Warehouse accounting data is systematically compared with analytical accounting data from accounting. Therefore, to facilitate reconciliation, the accounts in the inventory book or on the cards must fully correspond to the accounts of analytical accounting in accounting. Each document is entered into the inventory book or cards separately (document grouping is not allowed). At the end of the month, the warehouse manager or other responsible person, according to the book or cards, makes report on the movement of material assets, which, together with the primary documents that serve as the basis for recording in a book or cards, is submitted to the accounting department.

From the reports of financially responsible persons, the balances for each item of value in quantitative and total terms are recorded in balance sheets. Balance sheets are compiled for balance accounts, subaccounts and financially responsible persons. The statement includes balances for each item of value. Balance sheets are prepared with inserts so that the balances can be reflected in one sheet throughout the year.

At the LLC LIS enterprise, material assets are valued at actual cost.

Synthetic accounting for account 10 "Materials" is kept in the order journal No. 10.

Accounting for labor and its payment is one of the most important areas of accounting, which ensures the accumulation and systematization of information on labor costs for the production of products and wages for each employee.

To account for personnel, accrual and payment of wages, several forms of primary accounting documents are used: Order (instruction) on employment (f. No. T-1); Personal card(f. No. T-2); Order (instruction) on transfer to another job(f. No. T-5); Order (instruction) on granting leave(f. No. T-6); Order (instruction) to terminate the employment contract(f. No. T-8).

In the accounting department of LIS LLC, a personal account is filled out for each employee, indicating reference data for calculating wages.

Time worked is recorded in Time sheet. It lists the number of hours worked per day for each employee. The time sheet is the basis for the calculation of time wages.

Accounting for work performed, labor costs and its payment in other industries is carried out on the basis of the following primary documents: piece work order, truck waybills, car waybills.

A general register that reflects payroll calculations with each employee is payroll statements (f. No. 141). Based on the settlement and payment fill in payroll (f. No. 53 or f. No. 58. In order to summarize the data of payroll statements on the accrued amounts of wages, as well as those issued in cash, transferred, offset, withheld amounts of money summary sheet for settlements with employees (f. No. 59). Analytical accounting of settlements with workers and employees is carried out by last name in the settlement and payment. Synthetic accounting for account 70 is kept in the journal-warrant No. 10.

From the amount of accrued wages of an employee of an enterprise, deductions are made to state extra-budgetary funds: a pension fund, a social insurance fund, a compulsory medical insurance fund.

Analytical accounting of settlements with social insurance and security bodies is kept in the statement. Synthetic accounting is kept in the order journal No. 10.

Acceptance of goods takes place in LIS LLC from railway transport organizations. Acceptance is carried out after receiving consignment note for shipping in a universal container. The posting of goods is formalized by imposing the seal of the trade organization LIS LLC on the accompanying documents.

Accounting for goods in the warehouse of the analyzed enterprise is carried out by a materially responsible person with whom liability agreement. The company uses the varietal method of accounting. At the same time, the materially responsible person for each nomenclature of goods starts a new warehouse card. The materially responsible person of the warehouse draws up commodity reports on the basis of incoming and outgoing documents. The release and sale of goods is formalized by the relevant shipping documents: waybill for the release of materials to the side, waybill, quality certificates. In accounting, the disposal of goods is reflected in the Order Journal No. 11

The distribution costs include the costs of trade enterprises that arise in the process of movement of goods to consumers. Analytical accounting of distribution costs is carried out by types and items of expenditure. Statements are used to organize analytical accounting.

In most cases, money is received at the cash desk from a bank account through a cashier who receives it by cash checks. They are usually bound in checkbooks.

The cash desk of the enterprise also receives money from other sources, for example, the return of unused advances by accountable persons, etc. The main cash receipt document is incoming cash order KO-1 with a tear-off receipt, which is issued to the person who deposited the money, in confirmation of the receipt of money at the cash desk. If necessary, it is certified by a seal. The expenditure of money from the cash desk is most often associated with the payment of wages, the production of travel expenses and other business expenses. The main document that formalizes the issuance of money from the cash desk is expenditure cash order KO-2. Incoming and outgoing cash orders or documents replacing them, before being transferred to the cash desk, are registered in the accounting department in journal of registration of incoming and outgoing cash orders. Expenditure cash orders issued on pay (settlement and payment) statements for wages and other equivalent payments are registered after their issuance. The cashier records all operations for the receipt and expenditure of funds in cash book which must be numbered and sealed. Analytical accounting of monetary documents is carried out according to their types in statements of analytical accounting F. No. 25. The accounting register in which cash transactions are reflected is journal-order number 1.

Operations on a current account, as a rule, are carried out on the basis of written instructions of the account holders, drawn up by special bank documents. The funds in the current account are received on the basis of an announcement for a cash contribution. Cash is received by check. Transfer of money - on payment orders, on settlement checks, on payment orders-demands.

The described enterprise uses payment orders.

All primary bank documents are recorded in the personal account of the enterprise daily. An extract from the personal account is provided to the client. The statement indicates: date, document number, transaction code, debit and credit amounts, cash balances. Primary documents are attached to the bank statement, on the basis of which the entry is made. Synthetic accounting on account 51 is maintained in journal-warrant number 2.

At each enterprise at the end of the year (or at other established dates) determine the financial performance.

When deriving financial results, there are: total profit, balance sheet profit, taxable profit, profit remaining at the disposal of the enterprise, and undistributed balance of profit.

Accounting for the financial performance of enterprises is carried out on account 99 "Profits and losses".

Accounting for financial results on account 99 is carried out in the context of three sources:

1. Financial results from the sale of goods.

2. Financial results from other income and expenses.

3. Financial results from extraordinary income and expenses.

Analytical accounting on account 84 "Retained earnings (uncovered loss)" is based on the directions of using the means of distributing profits and covering losses.

Annual reporting is prepared based on the results of the calendar year from January 1 to December 31 inclusive.

Typical reporting forms are as follows: form No. 1 "Balance sheet"; form No. 2 "Profit and loss statement"; form No. 3 "Capital flow statement"; form No. 4 "Cash flow statement"; form No. 5 "Appendices to the balance sheet"; explanatory note to the annual report.

Conclusion

Based on the results of the past practice, we can offer the following for the company LIS Limited Liability Company.

Rationing is very poorly developed at the LIS LLC enterprise. The best way is to ration labor resources. It is necessary to develop this direction of planning. In the company LLC "LIS" only an experimental method of rationing is used. But it is necessary to develop the calculation-analytical method as more reliable.

The company rarely uses different regression equations to forecast wholesale turnover. Elasticity coefficients are also rarely used - direct and indirect. It is necessary to introduce these methods when planning wholesale trade.

During the internship, it was found that the assessment and placement of personnel is not carried out at all. This is an undoubted minus in the personnel management system, which should be eliminated.

A significant problem at the LLC "LIS" enterprise in the field of production management is a significant outpacing of wage growth rates over labor productivity growth rates, which leads to a decrease in the stimulating power of wages. When raising wages, it is imperative to compare labor productivity and wages.

List of information sources

1. Charter of the enterprise "LIS" LLC.

2. Order "On Accounting Policy for 2007".

3. Business plan of LIS LLC for 2008.

4. Annual reports for 2007-2008

Topic. External and internal environment of the organization

Plan.

1. General characteristics of the organization

2. Formal organization and informal group.

3. The internal environment of the organization. Main Internal Variables

4. The external environment and its impact on the organization.

1. General characteristics of the organization

The business world is very complex. It has many companies. They are differ from each other in size, variety of types of products, ways of owning property; some of them succeed, others fail. All of these firms are organizations. The organization is the basis of the world of managers and is the reason for the existence of management.

Organization is a group of people whose activities are consciously coordinated to achieve a common goal. From this definition follow the requirements that a group must meet in order to be considered an organization:

1) the presence of at least two people who consider themselves part of this group

2) these people have a common goal;

3) these people deliberately work together to achieve a goal. Management is mainly related to complex organizations.

Complex organizations have not one, but a set of interrelated goals.

All diverse organizations are characterized common features:

1) they use resources, the main of which are people (human resources), capital, information;

2) they function in a certain external environment and are dependent on it. This environment includes economic conditions, competitor activity, consumer demand and behavior, public opinion, applicable laws, and other elements. They influence everything that happens within the organization;

3) division of labor - all work in the organization is divided into separate specialized tasks. This is how subdivisions are formed, called departments, or services that perform their types of work. The activities of people in the units are also consciously coordinated and directed. This division of work into its constituent components is called horizontal division of labor. A classic example of the horizontal division of labor in a manufacturing enterprise is the division of all activities into the main types - production, marketing, finance.

Since the work in the organization is divided into parts, someone must coordinate this work, coordinate it. The activity of coordinating the work of others is the essence of management. Managerial labor is separated from the rest of labor, and this division of labor is called vertical.

Large organizations have a huge amount of managerial work, which is also divided both horizontally and vertically. Specific leaders are placed at the head of individual departments. In the classic version, this is the head of the financial department, the head of the production department, the head of the marketing service. it horizontal division of managerial labor.

Vertical division of managerial labor forms the levels of control. Allocate low-level, middle and top managers. For example, the shift foreman (the lowest level of management) directly manages the activities of the workers, the shop manager (middle level) coordinates and controls the work of the foremen, and the plant manager (the highest level) manages the shop managers directly.

Federal State Autonomous Educational Institution

Higher professional education

"Ural Federal University named after the first President of Russia B.N. Yeltsin

Course work

According to marketing research

"Competitiveness of the enterprise CJSC "RTK""

Head: Odintsova N.F.

Student: Artemova A.V.

Faculty: Economics and Management

Group: EMZ 333008

Record book number:

Yekaterinburg

Introduction

Analytical section of the enterprise

Analysis of the main financial indicators of RTK CJSC

Marketing strategy analysis

Analysis of the competitiveness of ZAO RTK

Scientific Research Section

Theoretical foundations of the marketing strategy of the enterprise

Features of the marketing policy of a trading enterprise

Current trends in the telecommunications market in Russia

Project section

Practical aspects of the marketing strategy of ZAO RTK

Service promotion activities

Measures to take into account consumer preferences in the activities of ZAO RTK

Measures to improve the level of professionalism of RTK CJSC personnel

General economic effect from enterprises

Conclusion

Bibliography

Applications

Introduction

The transition to a market economy, the development of competition, the emergence of a wide variety of organizational and legal forms of enterprises and the involvement of a significant part of the population in the sphere of trading activities have led to the need for new approaches to organizing the commercial activities of an enterprise.

Under market conditions, trade enterprises establish fundamentally new relationships with partners, regulators characteristic of a market economy operate, and commercial principles are developed aimed at the purposeful sale and purchase of goods.

Effective commercial activity is impossible without taking into account the laws of the market, identifying cause-and-effect relationships in commercial processes, theoretical and practical knowledge in various fields: economics, finance, commercial law, management and other fields of activity.

The relevance of the chosen topic is due to the fact that in the conditions of the modern economy, an actively developing enterprise needs to properly organize its commercial activities through tools that can optimize its activities in the shortest possible time.

The purpose of the work is to study the activities of CJSC "Russian Telephone Company", the development of measures to improve the activities of the enterprise based on marketing. Currently, these products are very much in demand by consumers, but there is a lot of competition on the market, which forces companies to look for new ways to improve performance.

In accordance with the goal, the main tasks of the work are:

Consider the theoretical foundations for managing the financial activities of CJSC "RTK";

Examine the financial performance of the company;

Conduct an analysis of the marketing activities of the company;

Conduct an assessment of the company's competitiveness;

Consider the theoretical foundations of the marketing strategy of the enterprise;

Based on the study, develop ways to improve the marketing strategy of the enterprise.

The object of the study is the activity of CJSC "Russian Telephone Company".

The subject of the study is the system of economic and financial analysis of the activities of a trading company, marketing and economic measures to improve the efficiency of the Russian Telephone Company CJSC.

The methodological and theoretical basis of the study was the works of leading domestic and foreign scientists on improving the activities of an enterprise based on marketing. Sinyaeva I., Sinyaev V., Zemlyak S. were engaged in research on the topic of the study. Marketing of trade; Uspensky I.V. Internet as a marketing tool; Shapovalov V. A. Marketing management and marketing analysis; Sarafanova E.V. Marketing; Popova E.V. Promotion of goods and services; Deyan A. Sales promotion and advertising at the point of sale and others.

Analytical section

General characteristics of the enterprise

CJSC "Russian Telephone Company" is a separate specialized unit, the basis of which is a professionally organized labor collective, which, using its means of production, manufactures the products needed by consumers. According to the legislation of the Russian Federation, an organization is an independent economic entity created to produce products in order to meet social needs and make a profit.

CJSC "Russian Telephone Company" is one of the largest retail chains in Russia, there are about 2500 own sales offices throughout the country. March 2, 2009 is considered to be the starting point of the history of CJSC Russian Telephone Company - the day when Sergey Rumyantsev was appointed General Director of the company, invited along with 12 top managers from Svyaznoy to create and develop the MTS retail network. Upon the expiration of the contract with the top management team, the management of the MTS retail chain was updated, and a new CEO was selected on a competitive basis, taking over from Sergey Rumyantsev, who left the company.

CJSC "Russian Telephone Company" is a 100% subsidiary of MTS, managing the MTS multi-brand retail network.

The main activities of CJSC "Russian Telephone Company" are: the sale of MTS contracts, the sale of cell phones, portable equipment, modems and routers, mobile and home Internet, the issuance of any goods on credit and the possibility of issuing credit cards. In 2010, an online store was launched: shop.mts.ru.

Additional activities: payment for the services of any mobile operator, housing and communal services, Mosenergo, MGTS, traffic police fines, AVON, repayment of loans through the Rapida system, Zolotaya Korona money transfers, after-sales service, warranty service.

The mission of the company: improvement and development of the retail network by attracting subscribers to the salons due to competitive advantages: operator's product and high quality of service. Company slogan: "YOU KNOW WHAT YOU CAN".

Cellular phones and accessories for them are sold in the RTK chain of stores, Table 1.1. Cell phones are presented in a wide range, which is constantly updated and expanded depending on consumer demand. The company also has a price advantage in the sales of cellular accessories. The advantage associated with the high demand for accessories can be considered that the product is of high quality. Most of the accessories are of domestic production, which attracts the consumer to the purchase. Leather handbags and cell phone cases are in high demand.

Table 1.1 - Price list of the main types of goods

Along with cell phones and accessories for them, the company also offers such digital equipment as additional products, such as:

DECT - telephones and walkie-talkies;

Personal audio and photo equipment, video cameras;

Laptops, portable TVs and DVD players;

Weather stations, game consoles and games for them.

Satellite TV

Digital TV, Cable TV, Telephony

The RTK chain of stores sells goods directly to the population, i.е. individuals, using their specific ways and methods of retail sales.

In CJSC "RTK" there is a division of functions and responsibilities between services, individual performers. Provisions on the rights and duties of departments, as well as job descriptions for officials, have been developed.

An ordered set of services that manage its activities, relationships and subordination - this is the organizational structure of the enterprise.

The main and basic principle of building the management structure is the organization, the assignment of various management functions to the departments of the management apparatus.

Each branch of CJSC "RTK" has its own general director, in this company this position sounds like this - sales director. He carries out the current management of the enterprise, but cannot manage the enterprise alone, therefore he has a functional apparatus subordinate to him or deputies who help the director to ensure that the enterprise develops successfully and efficiently.

The company uses such generally accepted methods of personnel management as: administrative, economic and socio-psychological. The management at ZAO "RTK" is based on a democratic style, which is an expression of the general characteristics of the company's corporate culture. It implies:

Collective participation of employees in the company's decision-making;

Clear communication between employees;

Orientation to the developed strategy of the company;

The best opportunities for the manifestation of personal abilities and creativity;

Development of responsibility and self-affirmation of performers;

Ensuring self-control during the execution of tasks.

The current organizational management structure is presented in the form of a diagram (Fig. 1.1).

Figure 1.1 - Organizational structure of the enterprise

CJSC "RTK" uses uniform principles and approaches in work with personnel. The relationship between the Company and employees is based on the principle of partnership, which implies that both parties have certain obligations towards each other, and they make certain demands on each other.

1.2 Analysis of key financial indicators of RTK CJSC

The main indicator of the company's performance is its financial result, table 1.2.

According to Table 1.2, in 2013 compared to 2012, the following changes occurred:

Revenue increased by 28142 thousand rubles. or by 12.44%;

The cost price increased by 15836 thousand rubles. or 14.09%.

Table 1.2 - Dynamics of financial results of CJSC "RTK" in 2012-2014, thousand rubles.

Indicators	2014	2015	Change 2015 to 2014	2016	Change 2016 to 2015
abs. off	growth, %	abs. off	growth, %
Revenue				12,44			7,52
Cost of sales				14,09			5,63
Gross profit				10,80			9,43
Selling expenses				1,75		-810	-2,79
Management expenses				2,35		-1079	-4,92
Profit (loss) from sales				17,67			18,33
Income from participation in other organizations				-			-
Interest receivable				18,72			17,30
Percentage to be paid				404,08			43,37
Other income			-2922	-62,41			187,56
other expenses				30,63		-4180	-22,13
Profit (loss) before tax			-2286	-4,00			33,74
Current income tax			-3054	-26,23			75,32
Net income (loss)			-1303	-2,92			34,80

The identified trend led to an increase in gross profit by 12,306 thousand rubles. or 10.8%. However, at the same time, the net profit of the enterprise decreased by 1303 thousand rubles. or 2.92%, which was mainly due to an increase in interest payable by 7124 thousand rubles. or 404.08%. The dynamics of the indicators under consideration is clearly shown in the diagram (Fig. 1.2).

In 2014, the situation changed. According to Table 1.2, in 2014 compared to 2013, the following changes occurred:

Revenue increased by 19123 thousand rubles. or by 7.52%;

The cost price increased by 7222 thousand rubles. or 5.63%.

The identified trend led to an increase in gross profit by 11,901 thousand rubles. or 9.43%. In view of this, the net profit of the enterprise increased by 15,096 thousand rubles. or 34.80%, which was mainly due to a reduction in other expenses of the enterprise by 4180 thousand rubles. or 22.13%. Visually, the dynamics of the indicators under consideration is also shown in the diagram (Fig. 1.2).

Figure 1.2 - Dynamics of the main performance indicators of RTK CJSC in 2012-2014, thousand rubles.

Considering the dynamics of the financial results of RTK CJSC, it should be noted that in 2014 there was a positive trend in the dynamics of financial results, which affected a significant increase in the net profit received by the enterprise in 2014.

The effectiveness of the commercial activities of the enterprise and the management of financial results must also be analyzed using the calculation of profitability indicators, table 1.3.

According to Table 1.3, we can conclude that all profitability indicators in 2013 decreased. The exception is financial profitability.

Table 1.3 - Performance indicators of CJSC "RTK" in 2014-2016

Name of indicator	2014	2015	Change 2015 to 2014	2016	Change 2016 to 2015
abs. off	Growth	abs. off	Growth
Economic profitability ratio	0,124	0,113	-0,011	-8,63	0,130	0,017	15,06
Financial profitability ratio	0,171	0,284	0,113	66,15	0,339	0,055	19,19
Commercial profitability ratio	0,197	0,170	-0,027	-13,65	0,214	0,043	25,38
Return on non-current assets	0,178	0,132	-0,046	-25,93	0,162	0,030	22,54

In 2016, the situation changed – all profitability indicators increased. Moreover, their value in 2016 exceeds the level of 2014. The only exception is the profitability ratio of non-current assets. Thus, it can be concluded that for the study period 2014-2016. profit margins have risen. The dynamics of profitability indicators is clearly shown in the diagram (Fig. 1.3).

Figure 1.3 - Dynamics of profitability ratios of RTK CJSC in 2014-2016

The emerging trend is associated with the growth of the company's net profit in 2016, which was revealed in the previous analysis. The growth of profitability ratios indicates an increase in the efficiency of the enterprise in 2016.

We will also evaluate the effectiveness of RTK CJSC using the analysis of the business activity of the enterprise and for this we calculate the main turnover indicators, table 1.4.

According to table 1.4, the asset turnover ratio of the enterprise in 2015 increased by 5.81% compared to 2014 and amounted to 0.66. In 2016, the value of this indicator decreased compared to 2013 by 8.23% to the level of 0.61, which indicates a decrease in the efficiency of using the company's assets.

The return on assets in 2015 increased compared to 2014 by 16.47% and amounted to 1.37. In 2014, the return on assets increased by 9.46% compared to 2015 and amounted to 1.50. Thus, during the study period, there is an increase in the rate of return on assets, i.e. the turnover of fixed assets during the study period increased.

Table 1.4 - Indicators of business activity of CJSC "RTK"

Name of indicator	2014	2015	Change 2015 to 2014	2016	Change 2016 to 2015
abs. off	growth	abs. off	growth
Asset turnover ratio	0,63	0,66	0,04	5,81	0,61	-0,05	-8,23
return on assets ratio	1,18	1,37	0,20	16,87	1,50	0,13	9,46
Current assets turnover ratio	2,04	4,56	2,52	123,64	3,08	-1,48	-32,48
Accounts payable turnover ratio	8,28	8,12	-0,16	-1,95	7,49	-0,62	-7,69
Accounts receivable turnover ratio	25,11	24,07	-1,04	-4,13	27,16	3,09	12,83
Equity turnover ratio	0,87	1,67	0,80	92,42	1,59	-0,08	-4,93

The turnover ratio of current assets in 2015 increased compared to 2014 by 123.64%, which indicates an increase in the efficiency of managing current assets and their participation in increasing the income of the enterprise. In 2016, the value of this indicator decreased by 32.48% compared to 2015, i.e. turnover of current assets decreased. However, the value of the indicator in 2014 is higher than the level of 2014, that is, for the period 2014-2016. the turnover of current assets and, accordingly, the efficiency of the enterprise increased.

The turnover ratio of accounts payable during the study period decreased. So in 2014, the value of the indicator was 8.28, in 2013 - 8.12, in 2016 - 7.49. The identified trend indicates a decrease in the turnover rate for this debt and indicates that the company prefers to finance its activities through free credit resources.

The turnover ratio of accounts receivable during the study period increased from 25.11 in 2014 to 27.16 in 2016. Consequently, the turnover rate for this type of debt increased, which indicates a reduction in the company's accounts receivable and an increase in the efficiency of the company's collection .

The equity turnover ratio at the end of 2015 was 1.67, which is higher than in 2014. In 2016, there is a slight decrease in the indicator to the level of 1.59, i.e. the turnover of own capital for the period under review decreased. However, the negative trend is that it was achieved by reducing equity rather than increasing revenue.

The dynamics of business activity indicators of the enterprise is clearly shown in the diagram (Fig. 1.4).

Figure 1.4 - Dynamics of the coefficients of business activity of RTK CJSC in 2014-2016

According to Figure 1.4 and the data in Table 1.4, we can conclude that the company's turnover has improved and, consequently, the growth of its business activity in 2014-2016.

Let's analyze the liquidity of the company's balance sheet, table 1.5. The data obtained in Table 1.5 are compared with the condition of absolute balance liquidity (A1≥P1; A2≥P2; A3≥P3; A4≤P4). At the same time, we take into account that the necessary condition for the absolute liquidity of the balance sheet is the fulfillment of the first three inequalities, the fourth inequality is of the so-called balancing nature: its fulfillment indicates that the enterprise has its own working capital.

Table 1.5 - Analysis of the liquidity of the balance sheet of RTK CJSC in 2014-2016, thousand rubles.

Assets	2012	2013	2014	Passive	2012	2013	2014
A 1				P 1
A 2				P 2
A 3				P 3
A 4				P 4
Balance				Balance
Calculation	Mapping	Norm	Condition
A 1 -P 1		-307		A 1 ≥P 1	A 1 > P 1	A 1<П 1	A 1 > P 2
A 2 -P 2	-9402	-45137	-62738	A 2 ≥ P 2	A 2<П 2	A 2<П 2	A 2<П 3
A 3 -P 3	-39184	-130345	-155995	A 3 ≥P 3	A 3<П 3	A 3<П 3	A 3<П 4
A 4 -P 4	-10504			A 4 ≤P 4	A 4<П 4	A 4 > P 4	A 4 > P 5

According to Table 1.5, in 2014, the liquidity of the balance sheet of RTK CJSC differed from absolute – the second and third conditions of absolute liquidity were not met, i.e. the enterprise was able to cover only current liabilities. In 2015, the situation worsens and RTK CJSC can no longer cover current liabilities, and the balance sheet of the enterprise is absolutely not liquid (all conditions are not met). In 2016, the situation improves somewhat to the level of 2014. In general, we can conclude that the company has problems with solvency.

For a deeper analysis of the solvency of the enterprise, we calculate the liquidity ratios, table 1.6.

Analyzing the data in Table 1.6, we draw the following conclusions:

The current liquidity ratio in 2014 exceeded the recommended value, i.e. the company had sufficient funds to pay off short-term liabilities. In 2015-2016, the value of the indicator decreased compared to 2014 to 0.64 and 0.81, respectively, which is lower than the recommended value. A decrease in this indicator indicates a decrease in inventory turnover and an increase in receivables.

Table 1.6 - Analysis of the dynamics of liquidity ratios and solvency of RTK CJSC in 2014-2016

Quick liquidity ratio in 2014 corresponded to the recommended value, i.e. the company was striving for the sufficiency of funds needed to repay short-term liabilities. In 2015-2016 the value of the indicator decreased compared to the level of 2014 to 0.48 and 0.70, respectively, which is below the recommended level (0.8-1.5), therefore, the company currently has no funds to pay off short-term liabilities.

Absolute liquidity ratio in 2014-2016 corresponded to the standard value, i.e. all short-term debt obligations could be covered by cash and short-term financial investments. However, the value of the indicator decreases over the period under review, i.e. the degree of provision of current liabilities with cash equivalents is reduced. The dynamics of liquidity indicators is shown in the diagram (Fig. 1.5).

Figure 1.5 - Dynamics of liquidity ratios of RTK CJSC in 2012-2014

According to Figure 1.5, one can clearly see the dynamics of the decline in all liquidity indicators of RTK CJSC. The values ​​and dynamics of liquidity ratios indicate a decrease in its solvency in 2015-2016, which negatively affects the financial condition of the enterprise. In view of this, there is a need to assess the financial stability of the enterprise.

Let's calculate the indicators needed to assess the type of financial stability, table 1.7.

Table 1.7 - Assessment of the type of financial situation at RTK CJSC in 2014-2016

Indicators	Symbol, calculation formula	Meaning,
2014	2015	2016
inventory value	W
Own working capital	SOS=SK-VA		-175789	-188674
The cost of own and long-term borrowed funds	SOS+DP		-31260	-20476
The cost of own, long-term funds and short-term borrowed funds	SOS+DP+KP
Surplus (+) or shortage (-) of own working capital	FS= SOS–Z		-177319	-190542
Excess (+) or lack (-) of own and long-term borrowed sources of reserves and costs	PD \u003d (SOS + DP) - Z		-32790	-22344
Surplus (+) or shortage (-) of the total value of the main sources for the formation of reserves and costs	FO \u003d (SOS + DP + KP) -Z
Situation		FS>0	FS<0	FS<0
PD>0	FD<0	FD<0
FD>0	FD>0	FD>0

The calculation results showed that in 2014 the financial condition of CJSC "RTK" is stable, therefore, the company has enough own and borrowed funds. In 2015-2016 the situation changed and the company did not have sufficient own and long-term borrowed funds to cover its obligations. Only by investing all its liabilities the company could pay off the bills.

A more detailed assessment of financial stability allows the analysis of financial stability ratios, table 1.8. Since they characterize independence for each element of the enterprise's assets and for property as a whole, they make it possible to measure whether the company is financially stable enough.

Table 1.8 - Financial stability ratios of RTK CJSC in 2014-2016

Name of indicator	2014	2015	Change 2015 to 2014	2016	Change 2016 to 2015
abs. off	growth	abs. off	growth
Equity concentration ratio	0,722	0,397	-0,325	-45,01	0,383	-0,014	-3,47
Debt capital concentration ratio	0,278	0,603	0,325	116,9	0,617	0,014	2,28
Financial dependency ratio	1,385	2,519	1,134	81,85	2,609	0,09	3,59
Equity maneuverability ratio	0,04	-1,153	-1,193	-2964,1	-1,094	0,059	-5,1
Long-term investment structure ratio	0,219	0,44	0,222	101,49	0,466	0,025	5,79
Long-term borrowing ratio	0,173	0,487	0,313	180,69	0,494	0,007	1,47
Debt structure ratio	0,545	0,624	0,079	14,58	0,606	-0,018	-2,89
Ratio of own and borrowed funds	0,385	1,519	1,134	294,43	1,609	0,09	5,96
Coverage ratio with own sources of financing	0,029	-0,458	-0,487	-1675	-0,419	0,038	-8,39
Financial stability ratio	0,873	0,773	-0,1	-11,46	0,757	-0,016	-2,11

According to Table 1.8, the equity concentration ratio during the study period decreased from 0.722 in 2014 to 0.383 in 2016. The value of this ratio in 2015-2016. does not meet the standard and shows that only 39.7% and 38.3% of the enterprise's activities, respectively, were financed from their own funds. These circumstances adversely affect the solvency of the enterprise. The debt capital concentration ratio accordingly increased from 0.278 in 2012 to 0.617 in 2014, which is higher than the upper limit of the standard value (0.5).

The coefficient of financial dependence during the period under review increased from 1.385 in 2012 to 2.609 in 2016. The value of the indicator in 2015-2016. above the recommended value. The revealed trend indicates a reduction in the share of own funds invested in the activities of the enterprise.

Equity maneuverability ratio in 2014-2016 did not meet the established norm (above 0.1) and in 2015-2016. the indicator value is negative. The revealed trend indicates a reduction in the amount of equity capital invested in current assets, i.e. reduced mobility of own funds. Accordingly, the coefficient of the structure of long-term investments for the study period increased from 0.219 in 2014 to 0.466 in 2016.

The long-term borrowing ratio also increased from 0.173 in 2014 to 0.494 in 2016. The revealed trend indicates that only 5% of non-current assets are financed by borrowed funds. The debt capital structure ratio increased from 0.545 in 2014 to 0.606 in 2016 and indicates that the company's activities are financed mainly by attracting long-term loans that are used to finance current assets.

The ratio of own and borrowed funds for the period under review increased from 0.385 in 2014 to 1.609 in 2016. The value of the indicator in 2015-2016. does not correspond to the normative value (less than 1), which confirms the conclusion that the financing of the enterprise's activities is carried out mainly at the expense of borrowed capital, the share of which in the total amount of financing is growing.

The coefficient of provision with own sources of financing throughout the entire study period does not correspond to the established norm and shows that current assets are mainly financed by borrowed funds. Despite the identified trends, the financial stability ratio is at a satisfactory level - the value of the indicator is higher than the norm throughout the entire period under review.

On the whole, it can be judged that the financial stability of RTK CJSC has declined, which is due to the transfer of priority in financing the enterprise's activities to the use of borrowed capital. An increase in the financing of the enterprise's activities at the expense of borrowed capital leads to a reduction in its solvency and negatively affects the financial stability of the company. Let's evaluate the financial performance of the office of CJSC "RTK" in Yekaterinburg, table 1.9.

Table 1.9 - Analysis of the financial results of the office of CJSC "RTK" in Yekaterinburg in 2014-2016

According to Table 1.9, the turnover of the ZAO RTK office in Yekaterinburg increased from 6.3 million rubles. in 2014 to 9.65 million rubles. in 2016. Starting from 2014, the share of costs in the total turnover of the enterprise increased from 54.31 to 54.68%. However, the company's margin over the entire period under review exceeds 45%, which is a very good result and characterizes the activity as efficient, because. the company keeps the profitability of sales at the level of 20%. The structure of turnover is clearly shown in the diagram (Fig. 1.6).

According to Figure 1.6, the structure of the turnover of the office of CJSC "RTK" in the city of Kovrov throughout the analyzed period was quite stable and consisted of 54% of the cost of goods sold and 45% of gross income.

Figure 1.6 - Dynamics of the structure of the turnover of the office of CJSC "RTK" in Yekaterinburg,%

Let us present an analysis of the dynamics of the turnover of the office of CJSC "RTK" in Yekaterinburg by quarters, table 1.10.

Table 1.10 - Development of the turnover of the office of CJSC "RTK" in Kovrov in 2014-2016 by quarters in current prices, thousand rubles

Quarter	2014	2015	2016	Deviation	Growth rate, %
2015 from 2014	2016 from 2015	2015 to 2014	2016 to 2015
	1431,95	1702,84	2106,16	270,89	403,32	118,92	123,69
	1506,93	1813,84	2298,20	306,91	484,36	120,37	126,70
	1597,46	1964,48	2538,28	367,02	573,80	122,98	129,21
	1779,53	1969,80	2713,00	190,27	743,20	110,69	137,73
Total	6315,87	7450,96	9655,60	1135,09	2204,64	117,97	129,59

According to Table 1.10, throughout 2015 compared to 2014, there is a consistent increase in turnover by quarters. At the same time, the highest growth rate is noted in the 3rd quarter - by 122.98%, and the lowest - in the 4th quarter - by 110.69%. An analysis of the change in the amount of turnover by quarters of 2016 indicates that the largest deviation of turnover in terms of the amount is noted in the 4th quarter - 743.20 thousand rubles, and the smallest - in the 1st quarter - 403.32 thousand rubles. The growth rates of trade turnover are also distributed: the highest growth rate is noted in the 4th quarter - 137.73%, and the lowest - in the 1st quarter - 123.69%. The reason for the uneven development of turnover by quarters can be called the seasonality of consumer demand, for example, sales of phones and tablets massively increase before the new year or on February 23.

1.3 Analysis of the marketing strategy of CJSC "RTK"

The breadth of the range of goods sold is an important competitive advantage. In order to identify the attitude of consumers to the existing assortment, CJSC "RTK" conducted a study by interviewing 233 customers using a simple sample method among buyers of the sales salon of CJSC "RTC" in Yekaterinburg. The structure of the answers is presented in the form of a diagram (Fig. 1.7).