Kameliya Limited Liability Company (Kamelia LLC) as a legal entity, formerly Kameliya Limited Liability Partnership, was registered by Decree of the Head of Khabarovsk City Administration on December 08, 1992, No. 1181, as amended on June 4, 1994, No. 1208 .
LLC "Kamelia" was established in accordance with the Civil Code of the Russian Federation, adopted by the State Duma of the Russian Federation on October 21, 1994 and federal law"On Limited Liability Companies" dated February 8, 1998, as well as on the basis of the decision of the founders.
Legal address of Kameliya LLC. This enterprise is a legal entity from the moment of its state registration, owns separate property, which is rented from the municipality (the agreement is concluded with the Property Management Committee of Khabarovsk), has an independent balance sheet, current account, round seal, trademark and other details.
The purpose of the creation of Kameliya LLC is to more fully saturate the market with goods consumer goods and services to meet the needs of organizations and individuals, as well as create additional jobs and generate additional profits.
The subject of the company's activity is:
- - retail trade in consumer goods, including clothing, leather shoes, souvenirs, items of folk art and arts and crafts,
- - implementation of economic, commercial, trade-intermediary and trade-purchasing activities,
- - production of consumer goods,
- - rendering additional services buyers,
- - other activities not prohibited by law.
The activities of the company are carried out in accordance with the law of the Russian Federation "On Licensing".
LLC "Kamelia" is obliged in accordance with the Charter:
- - fulfill the obligations arising from the legislation of the Russian Federation and the agreements concluded by it,
- - conclude employment contracts,
- - fully and on time to pay the employees of the enterprise for wages and social benefits
- - carry out all types of compulsory insurance,
- - timely submit income declaration and financial statements,
- - pay taxes in accordance with tax legislation.
The scheme of company management is shown in Figure 2.1.
Rice. 2.1. Organizational chart of management of Kameliya LLC
TO operational workers the enterprise includes sales personnel - these are sellers and cashiers, administrative and managerial personnel - this is the director, Chief Accountant, head of sections, specialists - commodity experts.
As can be seen from fig. 2.1 The management of the enterprise is carried out by the director of the store, who is also its main founder. The director without a power of attorney on behalf of the enterprise has the right to represent its interests, conclude contracts, issue powers of attorney, approve staffing to issue orders and directions.
The merchandisers, the chief accountant and the head of sections are subordinate to the director, who, in turn, are subordinate to the sales and service personnel.
The financial condition of an enterprise depends not only on external factors, such as its location, remoteness from suppliers and consumers, the economic and political situation in the country, etc., but also depends on employees who are the “face of the store” and depend on them the success of the enterprise. Therefore, it makes sense to analyze the composition and structure personnel at Kamelia LLC, for this we consider Table. 2.1.
As of December 1, 1999 average headcount store employees amounted to 20 people, of which 8 people belong to the administrative and managerial staff.
The diagram in Figure 2.3 shows that in the structure of personnel 80% are women, 20% are men, and among women - 45% aged 25 to 30 years, 20% - 30 - 35 years old and 15% - 35 - 45 years old. years.
Table 2.1 Personnel composition Kamelia LLC
Table 2.2 Structure of employees with higher and secondary specialized education
|
Education |
Job title |
Quantity, pers. |
Specific weight, % |
|
Director Chief Accountant Head of sections Seller-cashier Commodity experts Sellers |
|||
|
Total with higher education |
|||
|
Specialized secondary |
Head of sections Seller-cashier Sellers cleaning woman |
||
|
Total with secondary specialized education |
|||
|
Secondary technical education |
|||
|
Total with secondary technical education |
|||
Rice. 2.2. The use of personnel by educational qualification and specialties
Rice. 2.3.
It should be noted that most of the employees work in their specialties and fully cope with their duties, as they have extensive experience in trade. In addition, over the course of 6 years of work in the store, a constant composition of employees has been maintained, that is, there is no staff turnover.
Table 2.3 shows the indicators of the store's trade and economic activity for 2003, 2004. Table 2.3 shows that in 2004 the store significantly improved the indicators of all activities. Thus, it can be seen that the turnover increased by 93%. Gross income increased almost 6.5 times. In this connection, the level of gross income to turnover in 2004 amounted to 67.4%, which is 47.4% more than in the previous year. More than 8 times increased profit from the sale of goods. The level of profitability increased by 37.6%, amounting to 49.2% in 2004.
The amount of distribution costs increased by 86%, positive moment is a reduction in the level of costs as a percentage of turnover by 1.8%.
Non-operating income decreased by exactly half, while non-operating expenses increased by 3.5 times.
Table 2.3 Economic indicators of trade economic activity for 2003-2004
Amount - thousand rubles.
Level - in % of turnover
|
Indicators |
Deviation |
Growth rate, %% |
||
|
Turnover, amount |
||||
|
Gross income, amount |
||||
|
Distribution costs, amount |
||||
|
Profit from the sale of goods, amount |
||||
|
Profitability level |
||||
|
Non-operating income (profit) |
||||
|
non-operating expenses |
||||
|
balance sheet profit |
Based on this, the balance sheet profit in 2004 increased by 273 thousand rubles, or more than 7 times.
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The restaurant complex of the Rossiya Hotel, or Bridgetein Limited Liability Company, is the object of study.
Bridgetein LLC is a legal entity (Registration Certificate No. 002.023.132 dated December 8, 2000), owns separate property accounted for on an independent balance sheet, can acquire and exercise property and personal non-property rights on its own behalf, bear obligations, be plaintiff and defendant in court.
Basic purpose of its activities, being a commercial organization, the restaurant complex pursues profit. The subject of activity Bridgetein LLC is:
Organization Catering, creation, maintenance and operation of the main types of enterprises mass food(restaurant, canteen, cafe, bar, etc.);
Activities for the production, production, sale and organization of consumption of public catering products, food products and semi-finished products, incl. sausages and smoked products, lunch products, hot, cold, dessert dishes, snacks and drinks; as well as the sale of food products that are not subject to long-term storage, sturgeon and salmon caviar, finished gourmet products, etc.;
Organization and operation of bakeries and confectionery industries, baking and sale of bakery and other flour and confectionery products; Retail sale of beer, soft drinks, dry and fortified wines, vodka, cognac products (liqueur, rum, brandy), other alcoholic and tobacco products and chocolate in the manner prescribed by law; Organization of people's leisure, creation, maintenance and operation of billiard halls, gambling complexes and machines, holding lotteries, as well as work in other areas of the entertainment industry; Banquets, weddings, anniversaries, celebrations and rituals; Provision of services on orders of the population; Creation of own production infrastructure, including production and processing facilities, storage and other auxiliary facilities, transport and distribution network (wholesale/retail) and their management; Implementation of the introduction of new cooking technologies, expanding the range and improving the quality of public catering products; Organization structure is a restaurant complex, which includes four large restaurants, a working canteen, a cafe located on every even floor of the hotel, starting from the fourth (20 buffets in total), and bars, the number of which increases almost every month. First of all, you should give brief description Bridgetein LLC restaurants: 1. The Vasilievsky restaurant, with an area of 520 m 2 and a main hall capacity of 250 people, is located on the second floor of the western building of the Rossiya. There is a banquet hall for 25 seats (35m 2), where cocktails are usually arranged. The establishment offers a view of St. Basil's Cathedral and Red Square, and the architecture of the buildings can be seen in detail, since the restaurant is located on the second floor. There is a stage in the main hall, the music of Russian and foreign pop performers sounds daily. The restaurant provides mainly the Swedish line, complex lunches and dinners. 2. Restaurant "Kremlin" is located on the twenty-first floor of the hotel. This institution offers an incredibly beautiful panorama of the city: Red Square, St. Basil's Cathedral, the Kremlin's cathedrals, the Moskva River, ancient streets and modern buildings. The main hall of the restaurant, with an area of 399m 2, can accommodate 180 people, a banquet hall for 25 seats (36m 2), and there is also a VIP room for 6 people, two walls of which are occupied by windows. In the center of the hall there is a fountain, a large dance floor, but the only drawback of the restaurant is the lack of a bar. Therefore, it is from the "Kremlin" hall that the reconstruction has already begun, which is planned to be carried out in almost all areas of the restaurant complex. 3. The Golden Hall restaurant, located on the first floor of the western side of the Rossiya Hotel, has a main hall with a capacity of up to 500 seats (700m 2), a mezzanine (second tier), with an area of 182m 2, and a banquet hall (214m 2), accommodating 100 and 25 people respectively. This is the largest restaurant in the hotel with total area 1096m 2 , with a modern interior and a unique view of the domes of St. Basil's Cathedral. It is in the "Golden" most often held government receptions and celebrations. There is a concert venue, which is often used for creative evenings of famous cultural figures. In addition, there is an amazingly beautiful dance floor in the hall, the inlay of which required more than a hundred types of precious wood. The restaurant offers a wide variety of services, including the organization of children's parties with the invitation of theater and circus artists, the most exquisite dishes of European and Russian cuisine, cakes from the best confectioners. Thanks to the efforts of eleven master chefs, under the guidance of the chef - winner of the Berlin World Culinary Olympiad, any need will be satisfied. 4. The Severny Restaurant is an ideal place for corporate events, receptions, banquets, located on the mezzanine floor of the northern part of the Rossiya Hotel. The capacity of the main hall is 250 people, the banquet hall - 40. The interior of the restaurant requires modernization, there is no bar, however, due to the optimal capacity, the restaurant has revenue from renting out the hall area for mass events. This restaurant practically does not work on the menu, because. first of all, a buffet and complex lunches are offered, paid for by bank transfer. For example, the cost of meals by bank transfer (01.01.02) is as follows: - Breakfast (buffet) - 210 rubles. - Breakfast (continental) - 180 rubles. - Lunch - 300 rubles. - Dinner – 300 rubles Orion and Q Club. Working canteen with self-service, with a capacity of 100 seats, is located in the western building in the basement of the hotel, and is designed mainly for employees of the hotel and the restaurant complex. Bridgetein LLC often serves large public events, conferences, congresses, government receptions, banquets, receptions, celebrations, etc. For each corporate event a contract, a menu is drawn up. At the Rossiya Hotel Lately many private restaurants have opened, such as Tokyo, Manhattan, Gioconda, Moscow Time, Exquisite Taste and others, which can seriously compete with Bridgetein LLC. To surpass in competition, to attract and retain a client, it is important to know exactly the needs of visitors, in accordance with which to form an offer, and for this it is necessary to conduct marketing research regularly. So, in order to choose the right direction for research, you need to clearly state the problem. The initial data for determining the problem are information about the state and functioning of the organization. Thus, it is necessary to study the results of the production, economic and marketing activities organizations, analyze the main reporting and statistical data. In terms of evaluation production activities, the most important financial document is Profits and Losses Report . The main indicators of Bridgetein LLC are given in table 1.1. Since the limited liability company has been in existence for just over a year, the table shows indicators for I And II six months and for the year as a whole as of January 1, 2002. Table 1.1 Main enterprise indicators, rub.
| Name of indicator | Ihalf year 2001 | IIhalf year 2001 |
for 2001 (as of 01.01.02) |
| Revenues from sales | 10526382 | 51305521 | |
| Cost of goods sold | 4073870 | 19381538 | |
| Gross profit | 6452512 | 31923983 | |
| Selling expenses | 6096226 | 33187328 | |
| Profit / loss(-) from sales | 356286 | -1263345 | |
| Operating expenses | 15300 | 426974 | |
| Non-operating income | 37518 | 2270281 | |
| non-operating expenses | 56363 | 292753 | |
| Profit / loss(-) before tax | 322141 | 287209 | |
| Income tax and other similar obligatory payments | 132476 | 203057 | |
| Net income (loss(-) | 189665 | 84152 |
In accordance with the order on the application of public catering mark-ups in the formation of sales prices, in the Restaurant Complex Bridgetein LLC, from January 1, 2002, certain mark-ups were established. We calculate the average values for the halls of restaurants, cafes, bars, a working canteen and for serving banquets and receptions and compare the obtained data for clarity in the diagram (rice. 1.1):
Rice. 1.1. The average size of markups in the Restaurant complex LLC "Bridgetein"
After analyzing the size of the markups in the Restaurant Complex, we can conclude that when servicing banquets and receptions, the maximum markups are set, since the most exquisite dishes and snacks are made here, including those made to order. In addition, the restaurants of the Rossiya Hotel have always enjoyed high level demand for events of this level, and the restaurant complex "Bridgetein" has already established itself as a manufacturer of high-quality products, so such a high margin does not reduce the frequency of banquets and receptions, which averages 1-2 times a month. Moreover, banquets are often ordered on major holidays by a well-to-do contingent that is not used to saving money, and the restaurant complex takes advantage of this.
The work canteen has the lowest mark-up, which is understandable, since it is designed more to feed employees than to bring economic effect. The dining room is intended mainly for employees of the organization and hotel workers.
In bars, the average markup is 39% higher than in restaurants. This happens because the bar sells mainly purchased goods, the margin on which is quite high, for example, for the same wine - vodka and tobacco products in a restaurant, the mark-up level is from 50%, in bars - from 100%. The restaurant, in turn, sells the same purchased products with a lower markup, and sets a higher markup for portioned, specialty, banquet dishes, snacks, confectionery own cooking, which the bar does not sell.
Turnover analysis
To characterize the volume of sales of culinary products and purchased goods of Bridgetein LLC, you need to refer to this quantitative indicator, as a turnover that expresses economic relations arising from the sale of own products, purchased goods and the provision of services for the organization of consumption.
The turnover of LLC "Bridgetein" consists of two main parts: the sale of products of its own production; sale of purchased goods. Products of own production includes food products and semi-finished products manufactured at the enterprise, i.e. various dishes, hot and cold drinks, culinary, confectionery, flour products, etc. purchased goods, coming in finished form from other enterprises, complement, and in some cases replace some types of products of their own production. These are bread and some confectionery, fruits, berries, chocolate; alcoholic beverages, beer, tobacco products, matches, etc. The sale of own-produced products, as well as purchased goods directly to consumers through dining halls and buffets is retail turnover enterprises.
The turnover of LLC "Bridgetein" in the period from June to December 2001, is presented in annex 3. Analysis of turnover allows you to evaluate results achieved to study the dynamics. Data on the implementation of the turnover plan and its composition are given in tab. 1.2. Table 1.2
Evaluation of the implementation of the turnover plan, rub.
Organizational structure management is the composition (specialization), interconnection and subordination of independent management units and individual positions that perform management functions. The management structure is determined by its constituent links and hierarchical levels of management. The structure should ensure the unity of stable links between its components and the reliable functioning of the system as a whole. Functional organizational structure of JSC "Belgorodsk Khladokombinat" - communication administration with the implementation functional management. Under it, line managers are single bosses, and they are assisted by functional bodies. The line managers of the lower levels are not administratively subordinate to the functional heads of the higher levels of management. The organizational structure of the management of Belgorod Khladokombinat OJSC is shown in Figure 3.
When creating consumer-oriented organizational structures, units are grouped around certain consumer groups (for example, the army and civilian industries, industrial and technical and cultural and household products). The purpose of this organizational structure is to serve the needs of specific customers as well as a company that serves only one group of them. Consider the mechanism of the intradynamic system of self-organization effective team top managers (hereinafter referred to as the management team - MC) of Belgorod Khladokombinat OJSC.
Rice. 3. Organizational structure of the management of JSC "Belgorodsk Khladokombinat"
Open Joint Stock Company "Belgorodsk Khladokombinat" was established in accordance with the Federal Laws "On the privatization of state property and on the basics of privatization of municipal property in Russian Federation"dated July 21, 1997 No. 123-FZ, "On joint-stock companies"dated December 26, 1995, by Decree of the President of the Russian Federation "On organized measures to transform state enterprises, voluntary associations of state enterprises into joint-stock companies" dated July 1, 1992 No. 721.
According to the Charter of the Open Joint Stock Company "Belgorod Khladokombinat", the company is created for an unlimited period of activity (Appendix No. 1). Shareholders of the Company may be individuals and legal entities, recognizing the provisions of this Charter, which have acquired its shares in the manner prescribed by law, and the founder of the Company is the Committee for State Property Management of the Belgorod Region. The main goal of the Company is to make a profit.
Location of the company: 308013, Belgorod, st. Dzgoeva, 1.
The purpose of the company is to obtain maximum profit in the course of financial and economic activities. The priority direction of activity for fulfilling the main goal of the company is the production and sale of ice cream.
So in the spring-summer period, the priority is the production of ice cream in the form of stick products (eskimo). This is due to the increased demand (respectively, high profitability) for this type of ice cream during this period. IN autumn-winter period the priority is the production of ice cream in large packages, as the demand for this type of ice cream increases towards winter.
At the Belgorod cold storage plant great attention paid to product quality control, the biological and chemical laboratory works around the clock, exercising control over the quality of products at all stages of production, from the acceptance of raw materials to the loading of ice cream into a transport refrigerator. The level of quality organization is confirmed by the ISO 9000-2001 certificate obtained in 2004.
The main activities of the Company are:
implementation of trade and procurement activities in the field of procurement, storage, production, sale;
development of own specialized retail network;
implementation of the production of consumer goods and products for industrial purposes, the implementation of their implementation, including through wholesale, small wholesale retail network and individuals entitled to trade;
sells and acquires the necessary products and goods, both for cash and non-cash payments;
organization of commercial exhibitions, fairs, auctions with the sale of the goods provided;
leasing operations;
creates and expands production and processing facilities, storage and other auxiliary facilities, including own stores, stalls, kiosks, refrigerators, transport.
The property of the Company consists of the authorized capital, reserve and other specialized financial funds formed by decision of the General Meeting of Shareholders, as well as buildings and structures, equipment, Vehicle and other property acquired by the Company in statutory order and necessary for the implementation of the statutory activities.
The management bodies of the Company are:
- -General Meeting of Shareholders;
- -Board of Directors;
- - the sole executive body - the general director;
- - if a liquidation commission is appointed, all the functions of managing the affairs of the Company shall be transferred to it;
- - by decision general meeting shareholders, the powers of the sole executive body of the Company may be transferred under an agreement commercial organization(managing organization) or individual entrepreneur(manager).
The supreme management body of the Company is the General Meeting of Shareholders.
The competence of the General Meeting of Shareholders includes the following issues:
- 1) introduction of amendments and additions to the Articles of Association of the Company or approval of the Articles of Association in a new edition;
- 2) reorganization of the Company;
- 3) liquidation of the Company, appointment of a liquidation commission and approval of interim and final liquidation balance sheets;
- 4) determination of the quantitative composition of the Board of Directors, election of its members and early termination of their powers, procedure for payment of remuneration and compensation to members of the Board of Directors of the Company;
- 5) quantification, face value, the type of authorized shares and the rights conferred by these shares;
- 6) increase in the authorized capital of the Company by increasing the nominal value or by placing additional shares;
- 7) reduction of the authorized capital of the Company by reducing the nominal value of shares, acquisition by the Company of shares in order to reduce their number or redemption of shares not fully paid, as well as by redemption of shares acquired or redeemed by the Company;
- 8) election of members audit commission Companies and early termination of their powers;
- 9) approval of the Company's auditor;
- 10) approval annual reports, balance sheets of profit and loss accounts, profit and loss distribution;
- 11) the procedure for conducting the General Meeting of Shareholders;
- 12) election of members of the counting commission and early termination of their powers;
- 13) splitting and consolidation of shares;
- 14) making decisions on the approval of transactions in cases provided for in Article 83 of the Federal Law. "On Joint Stock Companies";
- 15) making a decision on approval big deal, the subject of which is property worth from 25 to 50 percent of the book value of the Company's assets as of the date of the decision to conclude such a transaction, if the Board of Directors does not have unanimity on the issue of such a transaction;
- 16) making a decision to approve a major transaction, the subject of which is property worth more than 50 percent of the balance sheet value of the Company's assets as of the date of the decision to conclude such a transaction;
17) decision-making on the payment of annual dividends, approval of their size and form of payment for each category and type of shares on the recommendation of the Board of Directors;
18) adoption of a decision on attributing to the Company's account the costs associated with holding extraordinary General Meetings, unscheduled revisions and audits in cases stipulated by the legislation of the Russian Federation;
19) acquisition by the Company of placed shares in cases stipulated by the Federal Law "On Joint Stock Companies";
- 20) making a decision on participation in holding companies, financial and industrial groups, associations and other associations of commercial organizations;
- 21) approval of internal documents regulating the activities of the company's bodies;
- 22) resolution of other issues provided for by the Federal Law "On Joint Stock Companies".
The Board of Directors of the Company exercises general management of the Company's activities, except for resolving issues referred by this Charter to the competence of the General Meeting of Shareholders.
The exclusive competence of the Board of Directors of the Company includes the following issues:
- 1) determination of priority areas of the company's activities;
- 2) convening the annual general meeting of shareholders of the Company;
- 3) convening an extraordinary meeting of shareholders of the company;
- 4) approval of the agenda of the General Meeting of Shareholders, determination of the date for compiling the list of persons entitled to participate in the General Meeting and other issues related to the preparation and holding of the General Meeting of Shareholders;
- 5) submission for decision of the General Meeting of Shareholders of the issues provided for in subparagraphs 2.6, 13-17, 19 of paragraph 10.2 of this Charter;
- 6) acquisition by the Company of placed shares, valuable papers, in cases provided for by F.Z. "On Joint Stock Companies";
- 7) placement by the Company of bonds and other securities;
- 8) determination of the market value of property, the price of placement and redemption of issue-grade securities in accordance with F.Z. "On Joint Stock Companies";
- 9) appointment of the General Director and early termination of his powers, determination of the amount of his remuneration and compensations paid to him;
- 10) setting the amount of remuneration and compensation paid to the members of the audit commission of the Company, and determining the amount of payment for the auditor's services;
- 11) preparation of recommendations sent to shareholders on the amount of annual dividends on shares and the procedure for their payment;
- 12) use of reserve and other Funds of the Company;
- 13) making decisions on the establishment of branches and opening representative offices of the Company;
- 14) making a decision on the participation of the company in other organizations, except for the cases provided for by subparagraph 21 of paragraph 2 of Article 10 of the Charter;
- 15) approval of transactions related to the acquisition and alienation of property by the Company, in the cases provided for by Chapter 10 of the Federal Law "On Joint Stock Companies";
- 16) approval of transactions provided for by Chapter 11 of the Federal Law "On Joint Stock Companies";
- 17) approval of the registrar of the company and the terms of the contract with him, as well as termination of the contract with him;
- 18) other issues provided for by this Charter and F.Z. "On joint-stock companies".
Members of the Board of Directors of the Company are elected by the annual General Meeting for a period of one year. Persons elected to the Board of Directors of the Company may be re-elected an unlimited number of times. Member of the Board of Directors can only be individual. The Board of Directors is elected in the amount of 7 people.
The competence of the sole and collegial executive bodies the issuer in accordance with its charter (constituent documents).
The Company's current activities are managed by the General Director. CEO The Company organizes the implementation of decisions of the General Meeting of Shareholders and the Board of Directors of the Company. The General Director acts on behalf of the Company without a power of attorney, including:
- - carries out operational management of the Company's activities;
- - has the right of the first signature under financial documents;
- - represents the interests of the Company both in the Russian Federation and abroad;
- - approves the staff, hires and dismisses employees of the company, applies incentive measures to these employees and imposes penalties on them;
- - makes transactions on behalf of the Company within the limits established by the Federal Law "On Joint Stock Companies" and the charter;
- - issues orders and gives instructions that are binding on all employees of the Company;
- - issues powers of attorney on behalf of the Company.
When establishing the Company, the Board of Directors must include: the General Director of the Company, a representative of the Committee for State Property Management of the Belgorod Region, a representative of the labor collective, a representative of the local administration.
The main activities of Belgorod Khladokombinat OJSC at the moment are the production and sale of various kinds ice cream. Khladokombinat produces a wide range of products, numbering more than 90 types of ice cream. Recently, the range of ice cream has grown significantly. This is due to the release of new types, with a change in the mass of portions, with a change in packaging materials, a change in shape and size.
The main consumers of products of JSC "Belgorod Khladokombinat": enterprises retail(10%); a network of branded kiosks (15%); a number of out-of-town wholesale buyers(70%); private individuals holding trade permits (%). The main regional consumers are representatives of most regions of Russia.
The main suppliers of raw materials are enterprises of the dairy and sugar industries, both in the Belgorod region and in other regions, including: Belgorod Dairy Plant, Dalprom LLC, located in Murmansk, Yaruga LLC, located in the Belgorod Region, in Krasnaya Yaruga , "Tommoloko", located in the village of Tomarovka, JSC "EFKO" in Alekseevka, collective farms and state farms of the Belgorod region, and other organizations.
On this moment The largest ice cream producers are Nestle (Moscow region), Russkiy Kholod (Barnaul), Inmarko (Omsk), Talosto (Moscow). The main competitors for OAO "Belgorodsk Khladokombinat" on Russian market are refrigeration plants of the following cities: Zhytomyr, St. Petersburg, Bryansk, Moscow and the Moscow region, Lipetsk, Penza, Voronezh.
Let's consider the dynamics of the main performance indicators of the Belgorod Khladokombinat OJSC for 2011-2013 (table 1).
According to the table, we can conclude that the company's revenue in 2012 increased by 13,712 thousand rubles. compared to 2011. In 2013, the proceeds from the sale amounted to 862,032 thousand rubles, which is 81,792 thousand rubles. more than in 2012.
The average annual cost of fixed assets increases. In 2012, this figure amounted to 272,931 thousand rubles, which is 35,178 thousand rubles. more than in 2011. In 2013 average annual cost fixed assets increased by 20.92% compared to 2012.
Fixed assets of the enterprise are not used efficiently enough
in 2012, this is evidenced by the decrease in the return on assets in 2012 and 2013 (by 0.36 and 0.25, respectively). The capital-labor ratio increased. Growth at the end of the period was 108.7%.
Table 1. Dynamics of financial and economic indicators activities of JSC "Belgorodsk Khladokombinat" for 2011-2013
|
Indicators |
Absolute deviation |
Growth (decrease) rate, % |
||||||
|
2012 from 2011 |
2013 from 2012 |
2012 to 2011 |
2013 to 2012 |
|||||
|
Revenue (net) from the sale of goods, products, works, services, thousand rubles. |
||||||||
|
Cost of sales, thousand rubles |
||||||||
|
Average annual cost of fixed assets, thousand rubles |
||||||||
|
Average annual number of employees, pers. |
||||||||
|
Labor productivity, thousand rubles |
||||||||
|
Capital productivity, rub. |
||||||||
|
Capital intensity, rub. |
||||||||
|
Capital-labor ratio, thousand rubles/person |
||||||||
|
Profit from sales, thousand rubles |
||||||||
|
Net profit, thousand roubles. |
||||||||
|
Return on sales, % |
||||||||
|
Accounts receivable at the end of the year, thousand rubles |
||||||||
|
Accounts payable at the end of the year, thousand rubles |
Labor productivity is declining. In 2012, its growth was
105.23 thousand rubles, and in 2013 the increase amounted to 108.7 thousand rubles.
The return on investment is increasing. Return on assets shows how many rubles of revenue brings 1 ruble of fixed assets. The high rate of return on assets in 2011 of 3.22 rubles can be explained by the low cost of fixed assets this year and rather high revenue. In 2012, the return on assets decreased and amounted to 2.86 rubles. The decrease in capital productivity indicates the inefficient use by the enterprise of its production assets, this is also evidenced by the increase in capital intensity to 0.04. In 2013, the return on assets decreased and amounted to 2.61 rubles. This had a positive effect on the financial and economic activities of Belgorod Khladokombinat OJSC.
The capital-labor ratio shows how much the cost of fixed production assets falls on one employee. During the analyzed period, there is an increase in the capital-labor ratio of labor from 861.42 in 2011 to 934.7 thousand rubles / person in 2012, which can be explained by an increase in the cost of fixed production assets.
The increase in capital-labor ratio has a positive effect on the results of the enterprise, as it contributes to an increase in labor productivity, the introduction of advanced technologies, and a reduction in the number of employees.
The profit of the enterprise tends to decrease. Thus, the profit from sales, which slightly increased in 2012 (by 54,693 thousand rubles), decreased in 2013 by 33,458 thousand rubles. Net profit consistently increased by 50,704 thousand rubles. in 2012 and 31880 thousand rubles. decreased in 2013.
Thus, we can conclude that during the analyzed period, many indicators tend to increase. In general, the structure and dynamics of the organization's fixed assets can be regarded as favorable for further improvement of activities.
