Table analysis of the structure of profit from sales of products. Analysis of profit from the sale of products (works, services). Analysis of results from other implementation

Kursk State Agricultural Academy

named after prof. I.I. Ivanova

Department of Statistics

Course work

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

Performed by E.Yu. Zaugolnikova,

2nd course, 5th group

Head S.V.Fursova

Kursk - 2006

Introduction

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

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

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

Conclusions and offers

Bibliography.

Introduction

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

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

Revenue and profit are the most important indicators economic activity enterprises. Depends on their meaning financial condition enterprises, which determines competitiveness, potential in business cooperation, as well as They contribute to assessing the degree of guarantor of meeting the interests of the enterprise itself and its partners in financial and production terms.

The purpose of this term paper consists in consolidating theoretical knowledge and acquiring practical skills in collecting and processing statistical information on revenue and profit from product sales; identifying unused reserves and developing proposals or recommendations for improving production efficiency at the analyzed facility.

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

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

1. Brief financial and economic characteristics of the enterprise.

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

In the northern part of the land use in a wide direction are - Railway Voronezh-Kyiv and the highway of republican significance Kursk-Lgov-Glukhov, from the north-eastern part to the south-west, the highway of republican significance Kursk-Sudzha-Summy passes through all land use.

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

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

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

The farm has dairy farm, Tractor and Field Brigade. In crop production, they specialize in the production of grain, feed, in living-ve in the production of milk, the cultivation of cattle.

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

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

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

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

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

Decreased the same average annual cost of all fixed assets for 9982 thousand rubles. or by 11.3%, including production assets for 10286 thousand rubles. or 12.5% wear.

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

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

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

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

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

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

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

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

results economic activity any agricultural enterprise largely depends on the yield of agricultural crops. crops and productivity. Therefore, the next step will be to study these indicators in the Dyakonovsky SHPK.

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

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

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

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

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

Indicators				2004 in % to 2002

I. Production costs - total, thousand rubles.
including salary
material costs
depreciation
including crop production
animal husbandry
II. Labor costs for production - total thousand people. hours.

III. Cost of 1 q., rub.



Weight gain of cattle

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

Pr \u003d ∑ (p-z) * q,

where p is the price of a unit of production;

z is the cost of producing a unit of output;

q - production volume

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

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

Product type				On average for 2002-2004.		Growth rate, %
Product type	in % of the total	in % of the total	in % of the total		in % of the total

Sunflower
Total crop production
Livestock and poultry in live weight:


Total livestock

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

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

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

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

Product type
Product type	profit(+) loss (-)	profit (+)	profit(+) loss (-)

Sunflower
Total crop production


Total livestock

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

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

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

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

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

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

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

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

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

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

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

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

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

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

-
- - + +

+ - - -

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

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

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

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

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

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

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

Coverage amount means contribution to coverage fixed costs and making a profit.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

ỹ = a + bt, where

ỹ - theoretical value of the level;

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

b - annual increase or decrease;

t is a conditional moment in time.

The coefficients a and b are found from the formulas:

Where n is the number of levels in the series

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

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

	Revenue from product sales, thousand rubles	Estimated values	s-s summer sliding








Outcome

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

thousand roubles.

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

Actual value of revenue

cleared value of revenue

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

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

	Revenue from product sales, thousand rubles	Estimated values	s-s summer moving average









Outcome

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

thousand roubles.

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

Actual Profit Value

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

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

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

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

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

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

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

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

Table 14 - Realization of the main types of products.

Product type

Average selling price, rub.

Cost of products sold, thousand rubles

Product costs, thousand rubles

Sunflower

Total crop production

Total livestock

I revenue

Δ revenue

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

I production volume

Δ production volume

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

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

I revenue \u003d I volume of production * I prices

- right

Δ revenue = Δ output + Δ prices

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

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

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

b) due to prices increased by 2024 thousand rubles.

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

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

Product type	Number of products sold, c.	Cost of 1c. sold products, rub.	Average selling price, rub.	Auxiliary quantities, thousand rubles
Product type				Auxiliary quantities, thousand rubles


Sunflower
Total crop production


Total livestock

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

I arrived

Δ profit = thousand roubles.

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

Δ f.o. thousand roubles.

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

Δ price thousand roubles.

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

prime cost

Δ cost thousand roubles.

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

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

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

Δ profit = Δ f.o. + Δ price + Δ cost

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

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

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

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

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

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

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

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

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

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

correlation equation:

ỹ = a + bx, where

ỹ - theoretical value of the resulting feature;

x is the value of the factor indicator;

a is an equation parameter that has no economic meaning;

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

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

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

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

Σxy = aΣx + bΣx 2

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

3719 = 3a + 12096b

15539333 = 12096a + 5735710b

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

Thus, our regression equation looks like this:

ỹ \u003d -997.78 - 0.06x

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

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

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

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

Conclusions and offers.

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

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

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

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

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

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

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

List of used literature.

1. Bulatov A.S. Economics: Textbook. - 3rd ed., revised. and additional - M.: Jurist, 2001. - 896s.

2. Voitov A.T. Economy. General course: Textbook. - 4th revision. and additional ed. - M .: Information and implementation center "Marketing", 2000. - 584 p.

3. Pelyarovskaya L.T. Economic Analysis: Textbook for High Schools. – M.: UNITI-DANA, 2001. – 527p.

4. Gusarov V.M. Theory of Statistics: Textbook. allowance for universities. – M.: Audit. Unity. 1988. - 247p.

5. Dobrynin V.A., Belyaev A.V. etc. Economics Agriculture. - M.: Agropromizdat, 1990. - 476s.

6. Efimova M.R., Ganchenko O.I., Petrova E.V. Workshop on the general theory of statistics: Tutorial. - M.: Finance and statistics, 2001. - 208s.

7. Efimova M.R., Petrova E.V., Rumyantsev V.N. General Theory of Statistics: Textbook. - M.: Infa-M, 2000. - 416 p.

8. Zamoskovny O.P., Vashukov L.I. and others. Statistics of agriculture: Textbook. – M.: Finance and statistics. 1990. - 344p.

9. Zinchenko A.P. Agricultural statistics. M.: MSHA, 1998. - 365p.

10. Iokhin V.Ya. Economic theory: Textbook. - M.: Lawyer, 2001. - 861s.

11. Raizberg B.A. Course of Economics: Textbook. - 3rd ed., add. - M.: INFRA-M, 2000. - 716s.

12. Savitskaya G.V. Analysis of the economic activity of agricultural enterprises: Textbook. - 3rd ed., Rev. - Mn: New edition, 2003. - 696s.

13. Sergeev S.S. Agricultural statistics with the basics of socio-economic statistics: Textbook. - M.: Finance and statistics, 1989. - 656 p.

14. Statistics of agriculture with the basics of the general theory of statistics. Lecture course. - M .: Association of authors and publishers "Tandem". EMCOS. 2001. - 352p.

15. Statistics: Textbook, ed. V.S. Mkhitaryan. – M.: Mastery. 2001. - 272p.

16. Chechevidina L.N. Economic Analysis: Study Guide. Rostov-on-Don: "Phoenix". 2001. - 448s.

17. Economic theory: studies for students. higher textbook institutions / Ed. V.D. Kamaev. – M.: Humanit. ed. center VLADOS. 2001. - 640s.

Analysis of results from other implementation.

Analysis of the profitability of the production activity of the enterprise.

Analysis of profit and profitability growth reserves

Analysis of the composition and structure of the total amount of profit

The profit of the organization is a part of the net income created in the production process and realized in the sphere of circulation. She is:

characterizes the financial result entrepreneurial activity;

is the basis for the economic development of the organization;

· most fully reflects the efficiency of production, the volume and quality of manufactured products, the state of labor productivity, the level of cost.

The following profit indicators are used in the analysis: profit reporting period(gross profit), profit from the sale of products, goods, works and services, profit from current activities, profit from investment, financial and other activities, profit before tax, net profit, total profit.

Gross profit (GPR) - the difference between sales revenue and cost of goods sold (C) for the same period:

Profit from sales of products (PRP) - the difference between gross profit and expenses of the period for the main activity (PPR) for the same period:

· Profit from current activities (?) - the amount of profit from the sale of products and other income from current activities minus other expenses from current activities;

· Profit from investment, financial and other activities is the sum of all income from these types of activities minus all expenses from these types of activities.

· Profit before tax is the sum of profit (loss) from current activities and profit (loss) from investment, financial and other activities.

· Net profit is the profit that remains at the disposal of the enterprise after paying all taxes, taking into account changes in deferred tax assets and liabilities, as well as after paying economic sanctions and contributions to charitable funds.

· Comprehensive income is the profit after deducting (adding) from net income the results of revaluation of long-term assets and other operations not included in net income.

In the process of analysis, it is necessary to study the composition of profit, its structure, dynamics and the implementation of the plan for reporting year. When studying the dynamics of profit, it is necessary to take into account inflationary factors in changing its amount. To do this, revenue is adjusted for the average weighted index of price growth for the organization's products on average for the industry, and the cost of sales is reduced by the increase as a result of an increase in prices for consumed resources for the analyzed period.

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

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

Profit from product sales as a whole for the enterprise depends on four factors of the first level of subordination: the volume of sales of products, its structure, cost, the level of average selling prices.

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

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

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

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

It is necessary to analyze the implementation of the plan and the dynamics of profit from sales certain types products, the value of which depends on three factors of the first order: the volume of sales of products, cost and average selling prices. The factorial model of profit from the sale of certain types of products has the form:

P=RP(C-S)

The change in the level of the average release price is influenced by the following factors: the quality of products sold, markets for their sale, market conditions, terms of implementation, terms of implementation, inflationary processes.

Product quality is one of the main factors on which the level of the average selling price depends. When determining the impact of product quality on the change in the average release price, it is necessary to take into account the procedure for setting prices depending on quality. For those types of products for which surcharges and discounts are given to the price depending on the quality of the products and compliance with standards, it is necessary to calculate the amount of surcharges and discounts on the acceptance receipts of procurement organizations due to the deviation from the established product quality standard and divide the result by the actual total volume sold products of the respective type.

For those types of products for which prices are set depending on the variety or condition, category, the calculation of the impact of product quality on the change in the average price can be done in two ways:

the amount of revenue for the total volume of actually sold products of a particular type is compared with its actual and planned composition. If the resulting difference is divided by the total number of actually sold products, we find out how the average price due to its quality;

the deviation of the actual share from the planned one for each type, category, grade is multiplied by the planned price per unit of production of the corresponding type.

If during the year there was a change in purchase or contract prices for products due to inflation, then the price change for each type of product is multiplied by the volume of its sales after the price change and divided by the total number of products sold for the reporting period.

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

Questions:

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

Analysis of taxable income

Tax Analysis

Analysis of the formation of net profit

Analysis of the distribution and use of net profit

Enterprise profitability analysis

Analysis of the ratio "Costs - Volume - Profit"

Meaning, tasks and information base of the analysis

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

The tasks of the analysis and its sequence:

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

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

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

Identification of a reserve for profit growth;

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

Analysis of the composition and dynamics of balance sheet profit

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

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

Rice. 7.1 - Block diagram of factor analysis of profit

Taxable income - is the difference between book profit and the amount of profit taxed on income (according to securities and from equity participation in joint ventures), as well as the amount of benefits for income tax in accordance with tax legislation, which changes from time to time.

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

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

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

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

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

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

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

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

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

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

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

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

1. Sales volume (VVP),

2. Product structures (UD)

3. Cost of production (C)

4. The level of average prices (C).

General change profit is defined as the difference between the profit of the reporting period and the planned amount of profit

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

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

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

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

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

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

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

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

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

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

To analyze and evaluate the level and dynamics of profit indicators, a table is compiled that uses data from the financial statements of an economic entity (table 8).

Table 8 - Profit indicators for 2009 -2011

The name of indicators


Interest receivable
Percentage to be paid

Other income
Other expenses
P profit before tax

As a result of the analysis of the dynamics of profit, it is possible to identify a change in the financial result of the economic activity of the enterprise:

(5)

(thousand roubles.)

In 2010, compared with 2009, the profit increased by 937 thousand rubles. or 6.94% (106.94 - 100).

(thousand roubles.)

In 2011, compared with 2010, the profit increased by 252 thousand rubles. or 1.75% (101.75 - 100).

Based on the data obtained, we can say that the company has achieved high financial results in economic activities.

When selling fixed assets and other property, the enterprise obtained the following financial result:

from the sale of PF \u003d (other income otk. - other expenses otk.) - (other income before. - other expenses before.)

2010 from the sale of fixed assets = (1529 - 790) - (1160 - 480) = 24 + 15 = 59 (thousand rubles) or 8.68%

In 2010, compared to 2009, the excess of other income over expenses made it possible to increase profit by 59 thousand rubles. or 8.68%

2011 from the sale of fixed assets = (1272-420) - (1529-790) = 113 (thousand rubles)

In 2011, compared to 2010, the excess of other income over expenses made it possible to increase profit by 113 (thousand rubles) or 15.29%.

Income from participation in other organizations affected the amount of profit before tax as follows:

income from participation in other body = income from accounting. in other organ. otch. - Income from education in another body. before

2010 = 610 - 550 = 60 (thousand rubles)

In 2010, compared to 2009, income from participation in other organizations allowed to increase profit before tax by 60 thousand rubles. or 10.9%

2011 = 680 - 610 = 70 (thousand rubles)

In 2011, compared to 2010, income from participation in other organizations allowed to increase profit before tax by 70 thousand rubles. or 11.47%

We will illustrate the data on the amount of profit before tax in the graph (Figure 1).

Figure 1 - Dynamics of profit for 2009 -2011

To analyze the structure of profit, it is necessary to determine the proportion of its components.

(6)

An analysis of the structure of balance sheet profit indicates that its main part is profit from the sale of products. However, it should be noted that in 2011 compared to 2009, the degree of importance of profit from the sale of products is reduced; important roles are beginning to play such indicators as income from participation in other organizations, profit from other operations and others.

Based on the calculated data, it is possible to compile a table characterizing the composition and structure of profit indicators (Table 9).

Table 9 - Dynamics of the profit structure of the enterprise

The name of indicators
The name of indicators

Profit from product sales
Interest receivable
Percentage to be paid
Table 9 continued

Income from participation in other organizations
Profit from the sale of fixed assets
Profit from other operations
Profit before tax

Using the data in Table 10, we will demonstrate clearly the dynamics of the structure of profit before taxation of the enterprise (Figure 2).

Figure 2 - Dynamics of the structure of profit before tax for 2009-2011

Let's calculate the level of the relative indicator of profitability - the level of profitability for 2009-2011. Based on the results of the calculations, we will compile a summary analytical table (Table 10).

The data in Table 10 show that in 2010, compared to 2009, the profit from product sales increased by 818 thousand rubles. (13,001 - 12,183 thousand rubles), or by 6.17%, and in 2011, compared with 2010, the profit from the sale of products increased by 49 thousand rubles. (13050 - 13001 thousand rubles), or by 0.38%; balance sheet profit in 2010 compared to 2009 increased by 1743 thousand rubles. (12663 - 10920 thousand rubles) or by 15.96%.

Table 10 - Dynamics of financial indicators for 2009 - 2011

The name of indicators				Absolute deviation
The name of indicators

Profit from product sales
Profit before tax
Net profit
Product profitability

In 2011, compared to 2010, profit before tax increased by 107 thousand rubles. (12770 - 12663 thousand rubles) or by 0.84%; net profit in 2010 compared to 2009 increased by 13 thousand rubles. (8225 - 8225 thousand rubles), or by 0.16%, and in 2011 by 100 thousand rubles. (8325-8225 thousand rubles), or by 1.22%.

The negative result of the work is a decrease in the level of profitability in 2010 compared to 2009 by 3.9%, and in 2011 compared to 2010 by 1.2%. This means that the economic entity received a profit for each ruble of costs in production less in 2010 compared to 2009 by 3.9 rubles, and in 2011 compared to 2010 by 1.2.

Thus, the amount of lost profits (i.e., the amount of lost profit) in 2010 compared to 2009 amounted to - 2200.926 thousand rubles (-3.9 * 56434/100), and in 2011 compared to 2010 the year amounted to 718,272 thousand rubles. (-1.2*59856/100).

An analysis of the implementation of planned indicators showed that in 2010, compared to 2009, net profit increased by 712 thousand rubles, and in 2011, compared to 2010, net profit increased by 191 thousand rubles. This positively characterizes the work of an economic entity and employees of its financial service. The decrease in the level of profitability was due to an increase in the level of production costs.

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Table analysis of the structure of profit from sales of products. Analysis of profit from the sale of products (works, services). Analysis of results from other implementation

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