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Zhurova Olga Ivanovna
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Organization, job position
• Krasnodar Cooperative Institute
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Articles count: 2
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Description
The system of indicators characterizing the financial condition of a commercial organization, the major thing is profitability of its operations as the ratio of profit on sales and revenues, the ratio of profit before tax and the average annual value of total assets, the ratio of net profit and the average value of all assets, net income and average equity. Great practical importance for the efficient management of resources economic entity is marginal analysis, but it requires, in our opinion, improvement. In the academic literature on management analysis it is recommended to determine the relative value of the stock of financial strength ratio of the absolute value of the stock of financial strength and actual revenue; financial headroom suggested determined by the difference between the actual value of revenue and earnings, the corresponding breakeven point. The relative value of the stock of financial strength should be determined, in our opinion, the ratio of the absolute value of the stock of financial strength and the amount of revenue in the breakeven point. Recommended in textbooks relative value of the stock of financial strength is a share of stock of financial strength in the actual revenue. The method of rating the financial condition of commercial organizations (credit scoring of the American economist D. Durant) return on total assets is also a priority index, largely determining the solvency and liquidity of the balance sheet, the financial stability of the business entity. However, in practice the profitability of the invested capital is not always characterized by an optimal investment

ANALYSIS OF EFFICIENCY OF ACTIVITY OF MANAGING SUBJECT OF VINE INDUSTRY
DescriptionFor the analysis of the effectiveness and the efficiency of entrepreneurial activity of organizations we apply a system of indexes, characterizing the level of the use of production resources: labor, floorspace, average annual cost of the combined assets, average annual cost of circulating assets, including supplies, average annual cost of own capital, production expenses, including financial expenses. As a quantitative result of activity of managing subject we use volume cost indexes, characterizing an effect: gross products are in current prices; profit yield from sales; gross revenue; income from sales; income to taxation; net income [1, 2, 3]. The highquality indexes of efficiency of the use of production resources: gross products in current prices on an average annual worker; profit yield from sales on an average annual worker; gross. The analogical set of indexes of efficiency is applied, determining correlation of different types of effect and other resources. That determine an index, characterizing correlation of gross products in current prices and floorspace (in agricultural organizations we use 1 ga of lands, in pointofsale – 1 m2 of pointofsale area, in industry – 1 m2 of floorspace of factory, factory, workshop); correlation of profit yield from sales and floorspace; correlation of different. Then we determine indexes, characterizing correlation of different types of effect and average annual cost of the combined assets, correlation of different types of effect and average annual cost of circulating assets, production supplies, property asset, production expenses, and financial expenses. In obedience to methodical positions of analysis of indexes, characterizing the results of activity of managing subjects, we probe the dynamics of indexes for the last 3 – 5 years with the purpose of exposure of it. Important in research of indexes and efficiency of entrepreneurial activity is the use of factor analysis, allowing defining a quantitative measure influence of factors on the change of analyzable index, to ground backlogs of increase of efficiency. Most acceptable in the analysis of influence of factors there is a reception of chain substitution on the dynamics of indexes of efficiency of the use of production resources