Measures to improve economic activity. Measures to improve the financial performance of the enterprise. Theoretical foundations and features of building an enterprise development system in modern conditions

Pugina Larisa Ivanovna– Candidate of Economic Sciences, Associate Professor of the Murom Institute (branch) of Vladimir state university named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.

Rodionova Elena Viktorovna- Candidate of Economic Sciences, Associate Professor of the Murom Institute (branch) of Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.

Koneva Olesya Vladimirovna- student of the Murom Institute (branch) of Vladimir State University named after Alexander Grigorievich and Nikolai Grigorievich Stoletovs.

Annotation: This article presents the main theoretical and practical aspects of managing the financial results of an enterprise. The main directions of their maximization and optimization are formulated.

Keywords: Profit, financial results, analysis, measures to improve financial results, profit growth reserves, profitability.

The relevance of the chosen topic is determined by the fact that the analysis of the financial performance of the enterprise allows you to identify bottlenecks and weaknesses that have a negative effect on the growth of profits and profitability of the enterprise. Which, in turn, allows you to develop the necessary set of measures to improve them in the process of its further activities.

Measures to improve the financial results of activities for each particular enterprise are unique and are developed taking into account its current financial and economic condition and the dynamics of its development over the past few years.

Thus, the analysis of the financial statements of the activities of the shipbuilding industry enterprise JSC "Okskaya Sudoverf" for the period 2015-2017 made it possible to identify and formulate the main trends that adversely affect the optimal formation of the financial results of the enterprise, namely:

1. outpacing growth in the cost of manufactured products;
2. a significant increase in the amount of other expenses while reducing the other income of the enterprise;
3. decrease in the profitability of sales in the core business.

The main goal of identifying the main reasons that lead to a decrease in the financial performance of the enterprise is the development of a set of measures aimed at reducing their negative impact on profit and profitability.

As mentioned above, measures to improve the financial result are unique for each enterprise and are developed for each business entity individually.

In this case, the following set of measures was developed to optimize the financial result of a shipbuilding enterprise. I will dwell on each trend in more detail and formulate a set of measures in each direction.

The first drawback - a significant increase in the cost of products (according to the results of 2016, the cost per ruble of revenue increased by 0.7% compared to 2015) - it is proposed to resolve the following set of measures:

elimination of losses from marriage by:

Implementation of control at all stages of work;

The introduction of a motivational component into the existing system of remuneration of workers, which allows stimulating the ruble in the absence of marriage;

staff development;

Creation of comfortable working conditions for employees;

1. a decrease in the cost of materials, which in the structure of production costs in 2016 amounted to 57.2%. The search for new suppliers of raw materials and materials, the conclusion of long-term contracts at more flexible prices is one of the ways out of this situation;
2. optimization of costs for the services of contractors, which account for 15.5% in the structure of the cost of sales;
3. reducing energy costs by installing metering devices, as well as developing and implementing measures to improve the energy efficiency of production;
4. decrease in the share of overhead expenses, the share of which at the end of 2016 amounted to more than 20% .

Thus, we can say that the implementation of measures aimed at reducing the cost of manufactured products is the main one for increasing the amount of profit and the level of profitability of the enterprise.

The next drawback is a significant amount of other expenses of the enterprise. According to the results of 2016, more than 60% of other expenses of the enterprise are interest payable on loans received. The analysis showed that such a significant share of this type of other expenses is associated not only with the payment of interest on loans taken according to the payment schedule, but also with the payment of penalties due to loan delays. Compliance with the repayment schedule of existing loans is the main reserve for reducing other expenses of the enterprise.

The same policy can be recommended for compliance with tax discipline, since the share of tax payments in other expenses of the enterprise at the end of 2016 amounted to 13.2% or 46.0 million rubles. and tax penalties are significant.

The third disadvantage is the decrease in the profitability of sales. In this case considered here, you can also increase the profitability of sales by:

1. reducing the cost of manufactured products;
2. increasing the volume of services provided (less costly, less material-intensive);
3. increasing the turnover of assets (property) of the enterprise.

Analyzing the data of the financial statements of the enterprise OA "Okskaya Sudoverf" for 2015-2017, including the actual data on the structure of the cost of production of the enterprise, the dynamics and structure of sales, taking into account economic effect from the implementation of the above measures, based on the forecast for the development of the enterprise for the next financial year, it is possible to calculate the estimated amount of the increase in the profit of the enterprise.

Table 1. Generalized reserves for increasing the amount of profit.

Thus, the final increase in profits from the implementation of the proposed measures can amount to 156,719.7 thousand rubles, which in turn will significantly improve all financial indicators activity of the enterprise in the forecast period.

Table 2. Comparison of the financial result of the activity of the enterprise JSC "Okskaya Sudoverf" from the application of all the proposed measures.

Name of indicator			Absolute deviation, thousand rubles
Revenue, thousand rubles
Cost of sales, thousand rubles
Gross profit, thousand rubles
Profit from sales, thousand rubles
Interest receivable, thousand rubles
Interest payable thousand rubles
Other income, thousand rubles
Other expenses, thousand rubles
Profit before taxation, thousand rubles
Change in deferred tax liabilities, thousand rubles
Change in deferred tax assets, thousand rubles
Other, thousand rubles
Net profit, thousand rubles
Product profitability, %
Sales profitability, %
By profit from sales
Profit before tax
By net profit
Return on assets, %

An analysis of the forecast indicators of profit and profitability gives grounds to conclude that, subject to the implementation of the developed measures, the level of performance efficiency and return on invested capital of the enterprise will increase. Therefore, the implementation of these measures is appropriate.

Bibliography

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Having analyzed the work of the economic service of OAO Novoroslesexport, having studied staffing, service instructions, having taken photographs of the working day of employees, the chronology of the work of employees of departments, having studied the workload of each employee, I recommend that financial and economic department enterprises to make the following changes.

To the formation department management accounting introduce a regular unit - statistics engaged in the operational collection of information on production, production indicators, receipts and balances of materials, the preparation of statistical reporting, the collection of operational information for higher organizations and the provision of timely reporting, as well as the collection of indicators for enterprise managers.

Set statistics for six days working week with a standard working time of 6 hours 30 minutes. For greater efficiency in collecting information, set the start of the working day one hour earlier from the employees of the economic department, from seven o'clock. Oblige statisticians to collect daily information on the main economic indicators. In the context of employees for operational economic analysis in order to improve production efficiency, regulate wage incentives, increase capital productivity, profitability, etc.

Provide the collected data to the economic and business departments for planning meetings and orders of managers, to improve operational and long-term management.

Introduce an accountant to work with banking operations on the Internet "client-bank" into the Treasury Department, dealing with transfers for payment for services and materials to creditors, on the basis of prepayment invoices, and acts for the provision of services. As well as monitoring the receipt on the current account Money and their departure. Timely report changes in calculations to the chief accountant, head of the enterprise. The introduction of a full-time accountant will improve the work of the enterprise, in particular, in the receipt and use of raw materials and materials, and will also allow for the continuity of production.

Since the accountant in the "client-bank" system lists wages employees of the enterprise on cards in accordance with the electronic current account, performs operations on alimony, taxes, fees, repays loans and interest on them, makes deductions to funds, monitors deadlines, transfers money for energy and fuel.

Helps the cashier to prepare documents for the bank on a cash deposit. Makes the selections required by the chief accountant, chief financial department monitors the repayment of subsidies and the expenditure of earmarked funds.

Establish a five-day work week for the accountant, with a time limit of eight hours a day.

In connection with the constant change in the labor market, with the introduction of new forms of work to attract new customers, the expansion of production capacity, introduce a marketing department, consisting of a head of marketing and a specialist in prices and advertising.

Marketing is an activity that contributes to the receipt of profit by the enterprise due to better satisfaction of consumer needs than that of competitors.

The lack of marketing activities in the enterprise leads to serious problems with sales.

Any enterprise needs marketing in order to increase the amount of profit by producing and selling exactly those goods / services that the consumer needs and rejecting those that will be difficult or impossible to sell, since no one needs them.

Since marketing is the main function of the enterprise in a highly competitive environment, the marketing plan dominates other plans and is developed in the first place, and here's why.

· 1. marketing decisions are a priority, as they determine what exactly the company will produce, at what price and where to sell, how to advertise;

Problems Caused by Not Having a Marketing Plan	Results of developing a marketing plan
the enterprise has several development options, but it has not been decided which one is better to invest in;	a list of attractive areas of development is defined, unattractive ones are discarded;
it is not known which buyers should be targeted in the first place;	the group of target consumers is defined and their description is received;
it is not known which types of products should be developed, which ones should be improved, which ones should be abandoned;	the strengths and weaknesses of the enterprise are identified - it is clear which problems need to be addressed in the first place;
the enterprise develops in leaps and bounds, there are no clear development prospects.	a clear action plan has been established, which should lead to the intended goals.

So the marketing plan is:

systematizes and conveys to all employees of the enterprise those ideas that before its compilation were exclusively in the head of the head;

allows you to clearly set goals and monitor their achievement;

It is a document that organizes the work of the entire enterprise;

allows you to avoid unnecessary actions that do not lead to the intended goals;

allows you to clearly allocate time and other resources;

The presence of a plan mobilizes the employees of the company.

Marketing is usually seen as the task of creating, promoting and delivering goods and services to individuals and companies. In reality, the marketer has to make decisions about 10 of his "essences" - material goods (goods), services, experiences, events, personalities, places, properties, organizations, information and ideas.

Marketing directs what services to provide, what prices to charge, sets deadlines, where and how to advertise. The goal of marketing is to create additional value. Therefore, we can confidently say that the enterprise of JSC "Novoroslesexport" needs the introduction of a marketing department.

The introduction of marketing at the JSC "Novoroslesexport" should attract new customers and retain old ones. This can be achieved by using a system of flexible discounts. The main task of companies in conducting discount programs is to maximize profits, but at the same time provide their company with excellent advertising by advertising discounts.

To use effectively work time, first of all, you need to know what it is spent on and why it is not enough. The reasons for lack of time are closely related. For example, if a specialist does not plan his working day, does not organize his work, he does not have enough time. And vice versa, if he does not have enough time, then he is in a hurry, does not plan his day, grabs on to everything in a row, trying to do everything at once. You can get out of this vicious circle only by starting to plan your time, and for this you need to find out what time is spent on and identify the main reasons for the lack of time.

To correctly allocate time, you need to know exactly how it is spent in reality. Time use analysis will help to identify time losses, show the strengths and weaknesses of the practiced working style. Such an analysis is simply necessary if it is not known what time is spent on at all, it is not known how much time it takes to complete certain tasks, it is not known what factors stimulate or limit performance.

To analyze the problem, you need a reliable time record. Most effective method timekeeping is record keeping. The time spent can be taken into account in the tables

In order to use their time optimally and meaningfully, each employee needs to independently and personally monitor their own daily routine, make the most of their own opportunities, consciously manage the course of their lives and overcome external circumstances. This helps to get the job done at a lower cost, better organize work (hence better results), reduce workload and therefore reduce stress and haste.

It is also important to pay attention to such a process as time planning, which focuses on the corresponding long-term goals, which, in turn, are broken down into operational partial goals. Planning involves moving forward gradually, decomposing the general task into specific ones, so that various actions can be distributed over time.

Establishing periods of time that are required to achieve personal and professional goals gives a sense of confidence and an idea of ​​the most preferable allocation of time and the most appropriate order of events.

It can be concluded that time management is more about organizing working time than saving it. It is necessary to strive for the correct distribution of time, based on personal interests and business interests. It is necessary to use time in such a way as to ensure the completion of the maximum number of tasks, which in turn determine the implementation of intermediate tasks leading to the realization of the main goal. Their own time plans must be coordinated with the plans of subordinates and the immediate supervisor in order to achieve maximum effect.

The rationalization of jobs is a set of organizational and technical measures developed on the basis of certification and aimed at improving existing jobs and improving their use.

The main goals of accounting, certification and rationalization of jobs are to increase production efficiency, product quality and rational use fixed assets and labor resources in enterprises through:

Accelerating the growth of labor productivity by bringing jobs in line with the requirements of scientific and technological progress;

Reducing the use of manual and heavy physical labor, increasing the content and attractiveness of labor;

Improving the use of fixed assets by eliminating redundant and inefficient jobs, balancing the number of jobs and employees, and increasing the shift rate;

Improving working conditions and safety at every workplace, improving the culture of production.

Rationalization of jobs allows you to identify jobs that do not meet progressive requirements, standards, conditions of labor organization; workplaces where low-skilled manual and heavy physical labor is used, or work in conditions unfavorable to human health. When carrying out this work, the validity of the application of various benefits for working conditions, the level of existing norms of material and labor costs are checked, shortcomings in the organization of production and labor are revealed. All this makes it possible in the process of rationalization to obtain, without additional costs, a significant economic effect due to: the elimination of morally and physically obsolete jobs and the release of production areas; redistribution of material and labor resources from inefficient jobs to more efficient ones, which increases the shift ratio of equipment and increases the return on assets; bringing the number of jobs and labor resources into line.

The performance of managerial personnel is influenced by working conditions, which should also be considered. Employees of the management apparatus are provided with office equipment necessary for work. According to the above observational data, it follows that the working day begins at 8 am and ends at 5 pm, there is also a lunch break from 12 pm to 1 pm.

Workplaces comply with sanitary and hygienic, organizational and technical requirements, including employees are not cramped in the office area, there is the necessary furniture in good condition. The employer ensures that the employee receives reliable information about the conditions and labor protection at the workplace, about the existing risk of damage to health, as well as about measures to protect against exposure to harmful and hazardous production factors.

At the enterprise, labor protection measures are formalized by a section in the collective agreement and an agreement on labor protection, which is an annex to the collective agreement. The employer allocates the necessary funds in the budget for targeted financing of measures to improve conditions and labor protection provided for collective agreement(agreement on labor protection), to bring jobs in line with the requirements of norms and rules on labor protection, which cannot be redistributed for other purposes. Meetings and planning meetings are held during the course, usually in the morning, for 30-40 minutes. However, in our opinion, the equipment used, including monitors and computers, is somewhat outdated.

Another stage is the development of a rational working time budget, which is presented in Appendix 14.

CONCLUSION

In this term paper the management structure of OAO Novoroslesexport was reviewed and analyzed. Particular attention was paid to improving the construction and functioning of the economic service of the enterprise.

As it was found out in the work, it is necessary to distinguish between the organizational structure and the management structure.

The organizational structure is understood as the composition of quantitatively and qualitatively different internal divisions of the enterprise, located in a certain way on the territory of the enterprise and interconnected by relations of industrial cooperation and social distribution of labor.

Organizational structure JSC "Novoroslesexport" on the basis of production structure is a sectoral one.

The organizational structure has a direct impact on the management structure.

Under the management structure, one should understand the composition of the employees of the management apparatus, which are among themselves in a certain system of subordination.

As a result of the above analysis, it was found that the management structure of JSC "Volgogradmebel" on the basis of gradation is three-stage, according to the method of subordination of linear-functional.

The management structure corresponds to the goals and objectives, the organizational and legal form of this commercial organization and requirements of regulatory acts of the Russian Federation.

The analysis revealed weaknesses in the actual governance structure. In order to improve the actual management structure, I introduced a marketing department to the enterprise, as well as new specialists in the treasury department and the management accounting department.

To improve the efficiency of using working time, I have developed a rational budget for the working time of the head of the personnel settlement department and the economist of the treasury department - daily, weekly work schedules.

Documents regulating the activities of the economic department have been developed: the regulation on the department and job descriptions.

I would like to note that financial and economic management is part of the overall management of an enterprise, so management in this area can be built according to management schemes that are traditionally attributed to the enterprise as a whole.

As a result of the proposed measures, the management structure has become simpler, more reliable, and the fuzzy distribution of responsibility between the employees of the management apparatus has been eliminated, which will ultimately lead to an increase in the efficiency of enterprise management as a whole.

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The analysis of the range of products sold in the previous chapter makes it possible to determine the main directions for improving the assortment policy of Dionis LLC.

One of the weaknesses of the organization is the lack of experience in conducting marketing research market and its main segments. It seems necessary to create a system for planning and managing the assortment and quality of goods, which would be included as an organic part in the integrated system for managing the commercial activities of Dionis LLC.

Thus, assortment planning in Dionis LLC should be carried out on the basis of the following marketing research:

• - determination of current and prospective needs of the population;
• - study of consumer requirements for the range and quality of goods;
• - studying the motivation of purchases and patterns of behavior of buyers in the market;
• - research of market segmentation and consumer typology;
• - study of consumer characteristics and competitiveness of goods from various manufacturers;
• - study of quality standards;
• - study of commodity stocks;
• - research of defective products rejected in the process of implementation;
• - studying the market reaction to a new product;
• - analysis of information on the quality and range of goods sold, received from consumers through "feedback".

To date, the most diverse product range of Dionis LLC falls on wine and vodka products. This is due to the fact that the category of goods in this group currently enjoys most in demand. But, despite this, not all types of this group are equally implemented. Therefore, one of the ways to find the most favorable ratio of the intra-group assortment by type is to carry out a thorough analysis of the sale of goods based on customer surveys.

Using the system of additional orders from supplier firms has a number of advantages, namely, that it allows the parties not to take risks by ordering a large number of goods in the basic assortment, but to order additionally what is consistently sold in Dionis LLC.

When selling products through company stores, Dionis LLC should conduct customer surveys in order to study the demand for goods and, on the basis of this, identify the possibility of expanding the range. The survey should be conducted in the form of a questionnaire.

In order to gain a foothold in the market, one should, first of all, try to maintain product prices at a competitive level, that is, slightly lower than those of competitors, since for most people and firms this moment this is the main factor in the decision to make a purchase.

It would be expedient for Dionis LLC to use a pricing strategy. There are so-called price lines, which reflect the range of prices, where each price corresponds to a certain level of product quality.

The price range can be defined as low, medium and high. A limited number of specific prices are then set. For example, LLC "Dionis" can offer a diverse range of alcoholic products. However, consumers will not respond to a number of minor price differences. Instead, it is preferable to set multiple prices that allow products to be differentiated into "lines" based on attributes such as quality and prestige. Pricing makes it easier for customers to choose one of many homogeneous products offered. Consumers can then decide for themselves what level of quality or price suits them and make a purchase within the proposed price line.

In order to more fully study the need for certain types of goods on the market, it can be advised that the company send monthly information leaflets to consumers of the city indicating the proposed types for receiving applications and requests for them, in order to provide information, thereby stimulating sales of products. It can also be recommended to conduct this study in the trading floors directly by sales assistants. The data obtained will give an idea of ​​the demand for products in Dionis LLC, this will make it possible to optimize the range of goods and reduce the implementation time.

It is also advisable to constantly monitor the state of affairs of the main competitors of the company: to conduct a constant analysis of the assortment offered by competitors, the price level, which will allow Dionis LLC to choose the right pricing policy for its products.

To analyze the main performance indicators of the Atlantic Hotel in the city. The essence and structure of the reception and accommodation service in hotels. The accommodation manager is the responsible person of the hotel whose tasks include managing the reservation service of the reception desk porters, administrators of the service bureau, cloakroom attendants, porters, and storage lockers. This...

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