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Brief description of 2 magnesite installation service. Magnesite plate - characteristics, advantages, installation. The use of magnesite slabs in the technology of "dry construction"

Magnesite slabs are easy to install. A frame is assembled from standard profiles or wooden beams.

The plates are attached to the frame with self-tapping screws (without pre-drilling holes). When making a frame from wooden boards and slats, before starting work, it is necessary to accurately calculate the dimensions of the frame: it is important that at the joints of dry plaster sheets the width of the frame slats be at least 7.5 cm.

Vertical boards or slats are nailed to the wall with nails at least 7-10 cm long. If it is difficult to break through the wall, you will have to drill holes and insert plugs, and drive nails into them at a distance of no more than 50 cm from each other. Magnesite plates are nailed to the prepared frame so that there is a space of 4-5 mm between them for subsequent finishing of the seams.

Between the plates and the wall, in turn, there is also an empty space of about 20 - 25 mm, which creates additional thermal insulation. But the plates do not have to be nailed to a wooden frame, thereby taking away such precious centimeters from your living space.

You can simply glue the sheets to the wall using the so-called gypsum test-mastic, consisting of building gypsum and a 2% solution of bone glue (glue is necessary so that the gypsum does not harden in the same minute). After preparing the mastic, throw it on the wall with tubercles using a spatula within the size of the magnesite slab at a distance of 35 - 40 cm from each other.

Place the mastic along the edges of the sheet not with tubercles, but with a continuous bed. Having sketched out mastic tubercles, immediately press a magnesite slab against the wall and tap on it, leveling the surface.

Line the corners of the room without leaving seams. If you happen to trim any ledge, be sure to glue the junction of the external seams with strips of gauze and carefully putty. You can also close the outer corners with wooden or plastic corners. Fill the seams between the sheets with plaster dough and putty.

Magnesite slab is the best base for wallpaper. They can be glued without any pre-treatment, the only thing to do is to seal the seams. Moreover, repeated gluing and removal of wallpaper is allowed without the risk of damaging the front side of the slab"

The undoubted achievement of the construction industry in recent years is the widespread introduction of "dry construction" technologies.

These technologies involve the exclusion of the use of water, such as, for example, in wooden, prefabricated panel and frame housing construction, structural insulation, curtain facade technologies and roofing systems.

Dry construction methods using magnesite slabs are used for leveling the surfaces of walls, ceilings, interior partitions.

The magnesite plate is a sheet with a thickness of 3 to 20 mm and a size of 1220x2440 mm or 915x1830 mm. Both planes of the sheet are reinforced with a fiberglass mesh, which, while maintaining the lightness of the material, gives it strength. Magnesite is used as a filler with special additives (plasticizers and modifiers) necessary to give it the required functional characteristics.

Magnesite is a non-combustible and fire-resistant material, completely odorless and electrically neutral, moreover, it does not contain toxic elements or substances. A particularly important property of magnesite boards is moisture resistance. The plates do not deform, do not soften, do not melt or loosen under the influence of water, steam and humidity. Due to the low level of expansion under the influence of moisture and temperature, the board does not lose or change its shape.

The technology of "dry" construction is extremely simple and quickly mastered. It begins with marking according to the drawing and installing the frame, to which magnesite plates are attached with self-tapping screws (without pre-drilling holes). The seams are puttied, the necessary communications, electrical wiring and mineral wool for sound insulation can be laid in the interior space. When assembled, the walls have a perfectly flat surface and are ready for painting, wallpapering, cladding ceramic tiles. Moreover, wall finishing with ArmoPlate plates allows you to start painting the wall surface immediately after finishing the puttying work without priming the surface. Reusable gluing and removal of wallpaper is allowed without the risk of damage to the front side of the plate.

The advantage of structures made of magnesite slabs is the ease of use with various heat and sound insulating materials for external and internal insulation of walls, roofs and floors.

Partitions made of magnesite boards effectively withstand random loads (impacts of a hard or soft body, etc.), provide a higher (almost 2 times higher) level of sound insulation, and retain their shape under the influence of moisture or an open flame. All kinds of communications (electrical, plumbing, etc.) are easily hidden in walls and ceilings, and access to them is simplified as much as possible. At the same time, systems made of magnesite slabs are light in weight and do not create a significant load on the floors, like brick partitions. Consequently, the frame of the house and the foundation can be made lightweight, which significantly reduces the cost of construction. There is practically no construction waste requiring removal and disposal.

Another advantage of magnesite boards is their resistance to environmental influences. Magnesite slabs are not sensitive to the "hardships of the road", which facilitates the conditions for transporting and storing the material."

Specialists choose magnesite plates for their excellent technological properties. When using them, inconvenient "wet" processes that create uncomfortable conditions at the facility are excluded, labor productivity increases significantly, which means that time and nerves of the customer are saved. Carrying out repairs in an apartment or office, you will avoid construction debris and dirt.

So, magnesite slab is a composite material in the form of sheets, the length of which is 1.83 - 2.44 m, the width is 0.915 - 1.22 m and the thickness is 3-12 mm.

According to its physical and hygienic properties, magnesite board is ideal for residential premises. It is an environmentally friendly material that does not contain toxic components and does not have a harmful effect on environment, which is confirmed by hygienic and radiation certificates.

Magnesite is an energy-saving material that also has good soundproofing properties, non-combustible and fire resistant.

An invaluable quality of the material is its moisture resistance. The plates do not deform, do not soften, do not melt or loosen under the influence of water, steam and humidity. Due to the low level of expansion under the influence of moisture and temperature, the board does not lose or change its shape.

Source:

Magnesite slab is a combined system of magnesium oxide, carnallite and other compounds, produced by waterless method. The surface of the magnesite plate is coated on both sides with special glass fiber. Due to its qualities and various applications, this board is an excellent alternative for plasterboard, CSP, chipboard, OSB, fiberboard, moisture-resistant plywood, flat slate, therefore, magnesite board can be used not only for indoor work, but also for outdoor work. that do not require additional protective treatment. Magnesite slab differs quite a bit high cost which makes it accessible to everyone.

Magnesite board is an environmentally friendly building material. Magnesite slabs belong to the group building materials, which are applied directly in the technology of rapid construction and dry installation. This type The material is characterized by stability, sufficiently high strength, high-quality performance and is quite widely used in the construction of residential, industrial and office buildings.

Magnesite slabs can be used as:

interior partitions;
for the manufacture of ceilings and floors;
for facing internal and external walls of buildings;
for the manufacture of roof structures;
to close building openings
for the manufacture of billboards and formwork panels;
for fencing various construction sites;
for facing of rooms of pools, saunas and directly bathrooms.

Advantages of magnesite board

As for the advantages of magnesite slabs, first of all, they should include their resistance to moisture and fire resistance, due to which they can be used for special structures, the structures of which are subject to high requirements for fire safety, as well as resistance to the effects of the surrounding atmospheric environment. Including magnesite slabs are endowed with excellent sound and heat insulation properties, therefore, they can also be used for the manufacture and cladding of facades, ceilings, floors, interior partitions. This material has good frost resistance, and also meets all high environmental standards, namely, magnesite slabs do not contain formaldehyde, asbestos and other harmful substances. Another of the properties of magnesite plates is their lightness, which in turn allows you to quickly and easily mount a variety of structures that do not require lifting mechanisms in their installation, due to this, the weight of the structure is significantly reduced, and during the installation itself, fewer workers work on one sheet. .

A rather big advantage of magnesite slabs is that they are convenient and easy to process, and do not require special tools and tools.

Consumer properties of magnesite plates:

Fire resistance. Magnesite slab does not burn and does not emit smoke when open fire.
Moisture resistance. Under the influence of humidity, dampness or steam, this board does not soften, deform or rot.
Ease. The magnesite plate has a density of 0.85-1.27 g / cm?, easy to install.
Strength. This material has low rates of deformation under the influence of dryness, moisture, heat, is endowed with anti-shock properties and is durable in operation.
Thermal insulation. The coefficient for this material is - 0.216 W/m sq.
Sound insulation - with a thickness of 6 millimeters is 29 dB.
Frost resistance - more than 50 cycles.
Environmental friendliness. It does not contain harmful substances, it is absolutely safe for people and food.
anti-corrosion. Magnesite plates retain anti-corrosion properties at a temperature of -40 degrees Celsius. It can be used for the ceiling and walls of freezers.
Magnesite slabs are highly manufacturable and easy to work with.

Due to the antiseptic property of the materials that make up the magnesite board, the appearance of fungi and mold is prevented.
Magnesite board can be painted, drilled, sawn, glued, nailed. Due to the fact that it is easy to process, the wear of tools is reduced, and during installation there are no such problems as fastening with screws, self-tapping screws and building brackets.

Magnesite board can be cut under the most common conditions, as it does not require specialized equipment. When cutting magnesite board, there is no need to use dust extraction devices, since it does not emit a large number of dust.

As for the drilling of the slab, it can be done using ordinary drills, without using metal drills with victorious tips for this, as required by some types of materials.

For fixing the magnesite slab, pre-drilling of holes is not required, since self-tapping screws are used for this, which are intended for plasterboard slabs.

For gluing and painting magnesite slabs, you can use glues and paints that are used with any decorative materials. The paint can be applied both in one layer and in several, it directly depends on the type of paint and your immediate desire.

Magnesite board can be laminated with paper, PVC, wood or other material. When decorating the premises, preference is given to the use of glass and vinyl wallpaper. In such cases, after the slabs and work surface are primed, glue and technology according to the manufacturer are applied to the wallpaper. The surface of the magnesite slab lends itself perfectly to plastering and facing it with ceramic plates.

Technology of installation of magnesite plates

For repair and construction works specialists choose magnesite slabs due to their excellent technological properties. Using this material, not very convenient wet processes are excluded, which in turn create uncomfortable conditions at the facility, when working with magnesite plates, labor productivity increases, therefore, time and nerves of customers are saved. Using this material for repair work at home or in the office, you will avoid deposits of construction debris and dirt.

The magnesite slab is a composite material in the form of sheets, the width of which is 0.915–1.22 meters, the length is 1.83–2.44 meters, and the thickness is 3–12 mm.

Given the hygienic and physical qualities of the magnesite board, it is ideal for living spaces. As mentioned earlier, this is an environmentally friendly material, therefore, it does not emit harmful substances into the environment, this is confirmed by radiation and hygiene certificates.

wall decoration

Installation of magnesite plates is quite simple. In this case, it is necessary to assemble a frame from wooden beams or standard profiles. Magnesite plates are attached to the frame by means of screws - self-tapping screws; no pre-drilling of holes is necessary. Before you start making a frame from wooden boards and slats, you need to accurately calculate the dimensions of the frame, it is important to take into account the fact that at the joints of dry plaster sheets, the width of the frame slats was at least 7.5 centimeters.

Vertical slats or boards must be nailed to the wall with nails having a length of at least 7-10 centimeters. In cases where the wall breaks through with difficulty, it is necessary to drill holes and insert plugs, and then drive nails into them, the distance between them should be no more than 50 centimeters. Magnesite slabs are nailed to the already prepared constructed frame in such a way that there is a space of 4-5 millimeters between them, this is necessary for the subsequent finishing of the seams.

Between the wall and the slabs there is an empty space approximately equal to 20-25 millimeters, which in turn creates additional thermal insulation. But in order to take away such precious centimeters from the living space, magnesite slabs do not have to be attached to a wooden frame.

Magnesite plates can be glued directly to the wall itself, this is done using a gypsum mastic test, which consists of building gypsum and a 2% solution of bone glue, and the glue in this case is needed so that the gypsum does not immediately harden. Having prepared this mastic, it must be thrown onto the wall with tubercles using a spatula for this, this must be done within the size of the magnesite slab at a distance of 35-40 centimeters from each other.
Along the edges of the sheet, the mastic should be applied not with tubercles, but with a continuous ridge. After the mastic is sketched. You should immediately press the magnesite slab against the wall and knock on it, thereby leveling the surface.

The corners of the room should be lined without leaving seams. If you need to trim any ledge, then the junction of the external seams must be glued with strips of gauze and carefully puttied. Including external corners can be fixed with wooden or plastic corners. The seams that are between the sheets must be filled with plaster dough and puttied.

Magnesite board is an excellent base for wallpapering. You can glue them without any pre-treatment of the plate, the only thing you need to do is seal the seams before gluing. It is also permissible to repeatedly stick and remove wallpaper without the risk of damaging the front side of the magnesite slab.

The use of magnesite slabs in the technology of "dry construction"

One of the achievements in the field of construction in recent years has been the introduction of "dry construction" technologies.

Technologies of this type completely exclude the use of water, as, for example, in wooden, frame and prefabricated-panel housing construction, insulation of structures, in roofing systems and curtain facade technologies.

The method of "dry construction" when using magnesite slabs is used directly for leveling ceilings, wall surfaces, and interior partitions.

The magnesite slab is a sheet that has a thickness of 3 to 20 millimeters measuring 1220x2440 millimeters or 915x1830 millimeters. Both walls of the sheet are reinforced with fiberglass mesh, which in turn, while maintaining the lightness of the material, gives it strength. Magnesite with special additives (modifiers and plasticizers) is used as a filler, it is necessary to give it the required functional characteristics.

It is also worth noting that magnesite is a fire-resistant and non-combustible material, absolutely odorless and electrically neutral.

As for the technology of "dry construction" itself, it is quite simple and mastered quickly enough. It begins directly with the marking according to the drawing and the installation of the frame, to which, in turn, magnesite plates are attached by means of screws - self-tapping screws. The seams must be puttied, as for the internal space, all the necessary communications, electrical wiring and mineral wool for sound insulation can be laid there. Having assembled this frame, the walls will have a perfectly flat surface and are ready for further processing, wallpapering, painting, facing with ceramic tiles, etc.

The advantages of structures made of magnesite slabs also lie in the fact that they can be used with a variety of heat and sound insulating materials for both external and internal insulation of roofs, walls and floors directly.

Partitions made of magnesite boards quite effectively withstand random loads, for example, impacts from a soft or hard body, etc., provide significantly greater sound insulation (almost twice as high), and retain their shape under the influence of an open flame or moisture. Various communications are perfectly hidden in walls, ceilings, etc., and access to them is simplified as much as possible. With all this, systems made of this material are light in weight, which in turn does not create a large load on the floors. It follows from this that the foundation and frame of the house can be made lightweight, and this will greatly reduce the cost of construction. When using magnesite slabs, there is practically no construction waste that would require removal and disposal.

Another advantage of magnesite slabs is that they are resistant to various environmental influences.

Management of the process of formation, distribution and use of enterprise profits. Economic content and essence of profit. Analysis of profit and profitability. Ways to increase profits, measures aimed at reducing receivables.

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FINAL QUALIFICATION WORK

Profit of the enterprise (on the example of Magnezit Montazh Service LLC, Satka)

Chelyabinsk - 2012

INTRODUCTION

The importance of economic analysis of such important indicators as the profit and profitability of the enterprise can hardly be overestimated, because it is profit that is the final financial result of the enterprise, which serves as a source of replenishment of the financial resources of the enterprise. To characterize the efficiency of the enterprise as a whole, the profitability of various areas of activity (economic, financial, entrepreneurial) in economic analysis, indicators of profit and profitability (profitability) are calculated.

The first of them, in fact, is the purpose of the enterprise, the second indicator - the profitability indicator allows you to accurately assess the level of development of the enterprise, both as a whole and from various angles.

Profit in market conditions is one of the main goals of entrepreneurship and a criterion for production efficiency. Profit and profitability management of the enterprise allows you to identify a large number of development trends, indicates errors in economic activity, and also reveals reserves for profit growth and profitability, which, ultimately, allows the company to more successfully carry out its activities, this has determined the relevance of this work.

consider the essence of profit and the process of managing the profit of an enterprise;

evaluate the profitability of the enterprise;

analyze the profit and profitability of Magnezit Montazh Service LLC;

The object of the study is an enterprise Society with limited liability"Magnezit Montazh Service" (abbreviated trade name of the company - "Magnezit Montazh Service" LLC).

The subject is the profit of Magnezit Montazh Service LLC.

The final qualifying work consists of an introduction, three chapters, a conclusion, a bibliographic list and applications.

The total amount of work is 85 pages.

The final qualifying work is illustrated with 13 figures, 22 tables, 1 application. The bibliographic list includes 63 sources.

The information base is financial statements, namely Form No. 1 "Balance Sheet" and Form No. 2 "Profit and Loss Statement" for the 2010-2011 reporting years.

The final qualifying work consists of an introduction, three main chapters, and a conclusion. The first chapter introduces the basic concepts of the study, the methodology used in the analysis of profit and profitability.

In the second chapter, directly, an analysis of profit and profitability is presented using the chosen methodology, a brief description of Magnezit Montazh Service LLC is presented.

AT last chapter proposed measures to improve financial condition enterprises.

1. ECONOMIC CONTENT OF PROFIT OF THE ACTIVITY OF THE ENTERPRISE

1.1 The essence of the profit of the enterprise

The profit of an enterprise is the most important economic category and is traditionally considered the main goal of any enterprise.

At the same time, such an interpretation of the role of profit is currently not the only one. From the point of view of the modern Anglo-American financial school, which has gained recognition in many countries of the world, the priority in the activities of the enterprise is not so much profit as its derivative - maximizing the income of the owners of the enterprise. A characteristic of the growth in the income of the owners of the enterprise is the size of their current and deferred income on invested capital, the source of which is profit. This target setting is due to the fact that the company can ensure profit growth, for example, by saving costs on Maintenance production or personnel training, but in the future this may lead to a decrease in the efficiency of its functioning due to a high level of depreciation of fixed assets or a low level of management at the enterprise. Therefore, in the current conditions of the financial crisis, we should talk not only about the formation of the financial resources of the enterprise, but also about such directions of their distribution and use that would allow the enterprise to maximize its market value and, accordingly, ensure the growth of owners' income. The ability to self-increase the cost of capital is provided by capitalizing a part of the profit received by the enterprise, i.e. its direction to increase assets. The higher the amount and level of capitalization of the profit received by the enterprise, the more its value increases. net assets and, accordingly, the market value of the enterprise as a whole. However, without optimizing the profit of the enterprise, these goals cannot be achieved.

Profit is the simplest and at the same time the most complex category of the market economy. Its simplicity is determined by the fact that it is the core and the main driving force of the economy, the main motive for the activities of entrepreneurs in a market-type economy. At the same time, its complexity is determined by the variety of essential aspects that it reflects, as well as the variety of guises in which it appears.

Profit characterizes economical effect obtained as a result of the activities of any business entity. Profit at the enterprise means that the income received exceeds all expenses associated with its activities. In other words, in quantitative terms, profit is a residual indicator, which is the difference between total income and total costs in the process of carrying out the activities of the enterprise.

Profit has a stimulating function. This is due to the fact that profit is at the same time not only a financial result, but also the main element of the financial resources of the enterprise. Therefore, the enterprise is interested in obtaining maximum profit, as this is the basis for expansion. production activities, scientific and technical and social development enterprises, financial incentives for employees. The profit of the enterprise is a criterion for the effectiveness of a particular operating activity. The individual level of profit of an enterprise in comparison with the industry level characterizes the degree of ability (preparedness, experience, initiative) of managers to successfully carry out business activities in a market economy, and even more so in a financial crisis.

Profit is one of the most important sources of budgeting different levels which allows the state to carry out the functions assigned to it. The mechanism of redistribution of enterprise profits through the tax system makes it possible to "fill" the revenue part of state budgets of all levels.

Profit is the most important source of meeting the social needs of society. social role Profit is manifested, first of all, in the fact that the funds transferred to the budgets of different levels in the process of its taxation serve as a source for the implementation of various national and local programs. In addition, this role is manifested in the satisfaction, at the expense of the enterprise's profits, of a part of the social needs of its personnel.

Profit is the main protective mechanism that protects the enterprise from the threat of bankruptcy. The company is much more successful out of the crisis with a high potential for generating profits. Due to the capitalization of the received profit, solvency can be quickly restored, financial stability is increased, and appropriate reserve financial funds are formed.

As a financial result, profit appears in the following main types: gross, taxable and net profit.

The balance (gross) profit is the total, total profit of the enterprise received for a certain period from all types of production and non-production activities of the enterprise, recorded in its balance sheet. This includes: profit from the sale of products (works, services); income from the sale of fixed assets and other material assets of the enterprise; income from non-sales operations, reduced by the amount of expenses on these operations.

As a rule, the main element of balance sheet profit is profit from the sale of products, performance of work or provision of services. Profit from the sale of products depends on internal and external factors:

internal factors include: acceleration scientific and technological progress, the level of management, the competence of management and managers, the competitiveness of products, the level of organization of production and labor, etc.

to external factors, which do not depend on the activities of the enterprise, include: market conditions, the level of prices for consumed material and technical resources, the useful life of assets, the taxation system, etc.

Taxable profit is the profit that is determined by reducing the company's adjusted gross income by the amount of the company's gross expenses and the amount of depreciation.

Net profit is the profit remaining at the disposal of the enterprise after paying income tax.

In the system of internal sources of formation of financial resources, profits play a dominant role. The higher the level of profit generation of an enterprise in the course of its economic activity, the less its need to attract financial resources from external sources and the higher the level of its self-financing of its development, ensuring the implementation of the strategic goals of this development, increasing competitive position businesses on the market.

Each enterprise should provide for planned activities to increase profits. In general terms, these activities can be of the following nature:

increase in production volume;

improvement of product quality;

sale or lease of surplus equipment and other property;

reduction of production costs due to more rational use material resources, production capacities and areas, labor force and working hours;

diversification of production;

expansion of the sales market, etc.

From this list of activities it follows that they are closely related to other activities at the enterprise aimed at reducing production costs, improving product quality and using production factors.

The essence of profit is most fully expressed in its functions.

The main three profit functions are shown in Figure 1.

Figure 1 - Profit functions

The profit function, which characterizes the economic effect of the enterprise, is the result of the activity of an economic entity, which depends on the level of cost, quality and quantity of products, labor productivity, the degree of use of production assets, management organization, logistics and other income, and most importantly - on how this product satisfies the needs of the consumer, that is, whether it has a demand. The amount of profit is formed under the influence of many factors and reflects almost all aspects of the activity of an economic entity. It is necessary, however, to emphasize the inconsistency of profit as a generalizing indicator of activity. Both domestic and foreign practice shows that profit growth can be not only a consequence of economic activity. Profit growth can be achieved, for example, due to the monopoly position of the manufacturer.

The stimulating function of profit is manifested not only in the direction of part of it for economic stimulation, but is associated with the entire process of formation, distribution and use of profit. At the same time, profit serves as a “node” for interconnecting the interests of society, organization and individual workers. An interest in profit growth means, therefore, an interest in the integrated use of all directions and methods for improving the results of economic activity, reducing production costs, saving living and materialized labor, and in a more complete mobilization of internal reserves. In addition, it is of interest not only in the production of products with the lowest possible individual costs, but in those products that satisfy the needs of society in it, there is a demand. That is, the more efficient economic activity, the greater the profit and, therefore, the more funds can be used to finance expanded reproduction, social development and material incentives for participants in economic activity.

The reproductive function of profit acts as one of the main sources of resources for expanded reproduction. Disclosure of the economic nature of profit, objective general economic patterns and prerequisites for its formation and existence is necessary, but not enough to understand the mechanism of corporate profit formation in modern conditions.

1.2 Enterprise Profit Management Process

The mechanism of profit formation is one of the components of the economic mechanism operating in society at a certain historical stage of its development. The economic mechanism determines the conditions for the functioning of economic entities in society and, thus, the conditions and general procedure for the formation of the financial results of their activities. The scheme of formation of the profit of the enterprise is shown in Figure 2.

Figure 2 - Scheme of formation of profit of the enterprise

Thus, the concept of profit as a financial result of activity expresses a certain form of realization economic relations about the formation, distribution and use in monetary form of a part of the value of the surplus product that has developed at a certain stage in the development of society, in a certain economic system, and realized through the economic mechanism created in it.

This approach allows us to distinguish between the concept of profit as economic category and as a financial result of the activity of an economic entity.

From the point of view of management and, first of all, the functions of analyzing financial and economic activity, such a distinction between concepts makes it possible to clearly understand not only the objective foundations of the processes of profit formation, but also the specific form of their organization. It becomes possible not only to determine the factors influencing the process of formation of financial results, but also the boundaries of their manageability, which makes it possible to single out among them dependent and independent of the economic entity, production and non-production, etc.

From the understanding of financial results as a dynamic phenomenon that depends on the economic mechanism, it follows, and the practical need to take into account changes in the methods of determining profit to ensure comparability of financial results in different periods of time.

The distribution and use of profits is an important process that provides both the needs of the development of the enterprise and the formation of state budget revenues.

The mechanism for distributing profits must be constructed in such a way as to contribute in every possible way to increasing the efficiency of production and to stimulate the development of new forms of management.

One of the most important problems of profit distribution is to ensure the optimal ratio of the share of profit accumulated in budget revenues and remaining at the disposal of an economic entity. The enterprise has the right to use the received profit at its own discretion, except for that part of it that is subject to mandatory taxation and other areas in accordance with current legislation. Consequently, there is an objective need for an optimal system of profit distribution, first of all, at the stage preceding the formation of net profit, i.e. profit remaining at the disposal of the enterprise.

An economically justified system of profit distribution, first of all, should guarantee the fulfillment of financial obligations to the state and provide the needs of the enterprise with financial resources to the maximum. General scheme the distribution of profits in the enterprise is shown in Figure 3.

Figure 3 - Distribution of net profit

The profit remaining at the disposal of the enterprise is used by it independently, the state does not have the right to interfere in the process of using net profit.

Market conditions management determine the priority areas for the use of profits. The development of competition necessitates the expansion of production, its improvement, and the satisfaction of the material and social needs of labor collectives. In accordance with this, net profit is directed to:

to finance R&D;

modernization of production;

improving product quality;

technical re-equipment and reconstruction of production.

Along with the financing of production development, the profit remaining at the disposal of the enterprise is directed to meet consumer and social needs. So, from the profits are paid:

one-time allowances;

remuneration;

dividends on shares and contributions of members of labor collectives, etc.

The profit remaining at the disposal of the enterprise serves not only as a base for financing industrial and social development, but also as a source for paying various fines and sanctions paid by the enterprise in case of violation of the current legislation.

With the development of the enterprise, the growth of its profitability, part of the net profit can be directed to the expansion of sponsorship, charitable needs.

So, the growth of net profit, which creates conditions for the economic development of the enterprise, is the most important factor in strengthening entrepreneurial activity.

The development of an effective profit management mechanism at enterprises, including analysis, planning and control, will make it possible to fully implement the goals and objectives facing the enterprise, and will also contribute to the development and adoption of effective management decisions.

Consider the process of managing the profit of the enterprise. The high role of profit in the development of the enterprise and ensuring the interests of its owners determine the need for effective and continuous management of it in each enterprise.

Profit management is the process of developing and making managerial decisions on all major aspects of its formation, distribution and use in the enterprise.

Collateral effective management the profit of the enterprise determines a number of requirements for this process, the main of which are:

integration with common system enterprise management;

the complex nature of the formation of management decisions;

high dynamism of management;

multi-variant approach to the development of individual management decisions;

focus on strategic goals enterprise development.

The main goal of profit management is to maximize the welfare of the company's owners in the current and prospective period. This main goal is designed to simultaneously ensure the harmonization of the interests of the owners with the interests of the state and the personnel of the enterprise.

Based on the main goal, the profit management system is designed to solve the following main tasks:

ensuring the maximization of the amount of generated profit corresponding to the resource potential of the enterprise and market conditions.

This task is implemented by optimizing the composition of enterprise resources and ensuring their effective use. The main natural limiters of the size of profits are the maximum possible level of use of the resource potential and the current situation in the commodity and financial markets.

Ensuring optimal proportionality between the level of generated profit and the acceptable level of risk.

Between these two indicators there is a directly proportional relationship. Taking into account the attitude of managers to economic risks, their acceptable level is formed, which determines an aggressive, moderate or conservative policy for the implementation of certain types of activities or the conduct of certain business transactions. Based on a given level of risk in the management process, the corresponding level of profit should be maximized.

In the process of forming the profit of the enterprise, the reserves of its growth should be realized first of all through operating activities and real investment, which provide the basis for the long-term development of the enterprise. As part of operations, the focus should be on achieving profit growth through the expansion of the scope of work.

This level at successful activity of the enterprise should not be lower than the average rate of return on the capital market, if necessary, compensate for the increased entrepreneurial risk associated with the specifics of the enterprise's activities, as well as inflationary losses.

ensuring the formation of a sufficient amount of financial resources at the expense of profit in accordance with the objectives of the development of the enterprise in the coming period.

Since profit is the main internal source the formation of the financial resources of the enterprise, its size determines the potential for the creation of production development funds, reserve and other special funds that ensure the future development of the enterprise. At the same time, the leading role should be assigned to the development of the enterprise in self-financing.

This task is designed to ensure the maximization of the welfare of owners in the long term. Rate of increase market value largely determined by the level of capitalization of profits received by the company in the reporting period. Each enterprise, based on the conditions and tasks of economic activity, itself determines a system of criteria for optimizing the distribution of profits for the capitalized and consumed part of it.

The program of personnel participation in profits, designed to harmonize the interests of the owners of the enterprise and its employees, should, on the one hand, effectively stimulate the labor contribution of these employees to the formation of profits, and on the other hand, provide a fairly acceptable level of their social protection.

All the considered tasks of profit management are closely interconnected, therefore, in the process of profit management, individual tasks must be optimized among themselves.

Like every management system, profit management realizes its main goal and main tasks through the implementation of certain functions.

Building a profit management system requires the formation of a systematic list of objects of this management. Such a systematization of management objects should, on the one hand, reflect the functional orientation of this management, and, on the other hand, its various levels. Consider the functions of profit management for enterprises, as well as their types in the figure. four.

Figure 4 - Profit management functions

profit profitability accounts receivable

Each of these macro-objects of profit management is subdivided into objects of a lower order, forming a certain hierarchical system.

The process of enterprise profit management is based on a certain mechanism. The structure of the profit management mechanism includes the following elements:

State and regulation issues of formation and distribution of profits of the enterprise.

Legislative and regulatory framework economic policy states regulate the formation and distribution of profits of enterprises in various forms: tax regulation; regulation of the depreciation mechanism for fixed assets and intangible assets; regulation of the size of profit deductions to the reserve fund; regulation of minimum wages.

Market mechanism for regulating the formation and use of enterprise profits.

Supply and demand for commodity and financial markets form the level of prices for products (services), the cost of attracting loans, the average rate of return on capital. As market relations deepen, the role of the market mechanism for regulating, generating and using profits will increase.

Internal regulation mechanism certain aspects formation, distribution and use of profit.

This regulation is formed within the enterprise, regulating management decisions charter, targeted profit management policy or internal regulations on the formation, distribution and use of profits.

The system of specific methods and techniques for the implementation of profit management.

In the process of analysis, planning and control of the formation and use of profits, an extensive system of methods is used. The main ones include: the method of technical and economic calculations, balance sheet, economic and statistical comparisons, etc.

An effective profit management mechanism, including analysis, planning and control of the formation and use of profits, makes it possible to fully realize the goals and objectives facing the enterprise, and contributes to the effective implementation of the functions of this management.

important integral part enterprise profit management mechanism is the analysis. Profit analysis - the process of studying the conditions and results of its formation and use in order to identify reserves for further improving the efficiency of profit management in an enterprise.

In the practice of profit management, the following main systems for conducting analysis in an enterprise are distinguished.

Horizontal (trend) profit analysis is based on the study of the dynamics of its individual indicators over time. In the process of using this system of analysis, the growth rate (increase) is calculated certain types profit, the general trends of its change are determined. All types of this profit analysis are complemented by a study of the influence of individual factors on the change in the relevant indicators. The results of such a study make it possible to build the corresponding factor models, which are then used in the process of planning individual profit indicators.

The vertical analysis of profit is based on the structural decomposition of aggregated indicators of its formation, distribution and use. In the process of applying this system of analysis, the specific weights of the individual structural components of the aggregate profit indicator are calculated.

Comparative analysis of profit is based on comparing the values of individual groups of indicators with each other. In the process of using this system of analysis, the sizes of absolute and relative deviations of the compared indicators are calculated.

The analysis of the level of risks is inseparable from the analysis of the level of profit in operations of all areas of the enterprise - production, investment and financial. This is due to the need to determine the measure of risk when determining the measure of profit for its individual operations.

The analysis of the coefficients is based on the calculation of the ratio of various absolute indicators to each other. In the process of using this system of analysis, various relative indicators are determined that characterize certain aspects of the formation, distribution and use of the enterprise's profit.

Integral analysis of profit allows you to get the most generalized characteristics of the conditions for its formation.

The basis of the mechanism for managing the profit of an enterprise is the systems and methods of its planning. Profit planning is the process of developing a system of measures to ensure its formation in the required volume and effective use in accordance with the objectives of the development of the enterprise in the coming period.

Profit planning in an enterprise is based on the use of its three main systems, which are shown in Table 1.

Table 1 - Enterprise profit planning systems and forms of implementation of its results

Profit planning systems	Profit planning implementation forms
1. Forecasting the formation and distribution of profits	Development of a policy for the formation and distribution of enterprise profits
2. Current planning of the formation, distribution and use of profits	Development of current financial plans on all major aspects of the formation, distribution and use of enterprise profits
3. Operational planning for the formation and use of profits	Development and communication to budget executors on all major issues of the formation and use of enterprise profits

The forecasting system for the formation and distribution of profits involves the development of an enterprise profit management policy for a number of years to come. The policy includes the definition of a system of long-term goals for the formation and distribution of profits in accordance with the objectives of the development of the enterprise and the choice of the most effective ways to achieve them. The development of a profit management policy allows you to make effective management decisions on all the main aspects of its formation, distribution and use in the current planning process.

The current planning system for the formation, distribution and use of profits is based on the profit management policy and consists in developing specific types plans. The initial prerequisites for the development of such ongoing plans are:

targets developed in the process of forming the profit management policy;

planned volumes of production, investment and financial activities enterprises;

a system of norms and standards for the costs of hotel types of resources developed at the enterprise;

the current system of tax payment rates;

results of profit analysis for the previous period.

The system of operational planning for the formation and use of profits is to develop a system of budgets. Budget - operational financial plan short term, reflecting the costs and receipts of funds in the process of implementation of specific types of economic activity. It details the indicators of current plans and is the main planning document brought to responsibility centers of all types.

The budgets used in the process of operational planning, formation and use of profits are classified according to a number of criteria.

The use of systems and methods of profit planning allows you to increase the efficiency of its management in the enterprise.

As part of the mechanisms for managing the profit of an enterprise, an important role is given to systems and methods of its control. Profit control is the process of checking and ensuring the implementation of all management decisions in the field of its formation, distribution and use in the enterprise.

The creation of control systems is an integral part of building the entire enterprise management system in order to ensure its effectiveness.

Currently, the profit control of enterprises is carried out by the following control systems:

internal control;

controlling.

Internal control is a set organizational structure, methods and procedures adopted by the management of the economic entity as a means for the orderly and efficient conduct of business activities.

Profit controlling is an internal control system that ensures the concentration of control actions in the most priority areas of formation and use of the enterprise's profit, timely identification of actual results from those envisaged and the adoption of operational management decisions to fulfill the established tasks.

In any of these profit control systems at the enterprise, certain requirements are taken into account, the main of which are:

The focus of the control system on the implementation of the profit management policy developed at the enterprise;

Ensuring the multifunctionality of profit control;

Orientation of profit control to quantitative standards;

Compliance of control methods with the specifics of profit analysis and planning methods;

Timeliness of control operations;

Flexibility of building control;

Ease of building control;

Economy of control.

Taking into account the above requirements, profit control at the enterprise is built on the following main stages:

Definition of the object of control.

The object of profit control is management decisions on the main aspects of its formation, distribution and use in the enterprise.

Definition of types and scope of control.

In accordance with the construction of the control system, it is divided into strategic, current and operational. Each of the species must correspond to its specific scope and frequency of implementation of its functions. The characteristics of individual types of profit control are presented in table 2.

Table 2 - Characteristics of individual types of profit control

Formation of a system of priorities for controlled indicators.

The entire system of indicators included in the scope of each type of profit control is ranked by importance. The most important ones are selected into the system of priorities of the first level, then the system of priorities of the second level is formed, the indicators of which are in a factorial relationship with the indicators of the priorities of the first level, then the system of priorities of the next levels is formed. Such an approach to the formation of a system of controlled indicators facilitates the approach to their decomposition with the subsequent explanation of the reasons for the deviation of the actual values from those provided for by the corresponding tasks.

Development of a system of quantitative control standards.

After determining and ranking the list of controlled indicators, it becomes necessary to establish quantitative standards for each of them. The standards are the target indicators of the profit management policy, the indicators of current plans and budgets, the system of state or developed by the enterprise norms and standards.

Building a monitoring system for indicators included in profit control.

The monitoring system is a mechanism developed at the enterprise for continuous monitoring of the controlled indicators of its formation and use, determining the size of the deviations of the actual results from those envisaged and identifying the causes of these deviations.

Formation of a system of action algorithms to eliminate deviations.

This stage of profit control at the enterprise is the final one and consists in decision-making by enterprise managers in three algorithms:

“Do nothing” - when the amount of negative deviations is significantly lower than the provided “critical” criterion.

"Eliminate deviation" - provides for the procedure for searching and implementing reserves to ensure the implementation of target, planned or standard indicators.

“Change the system of planned or standard indicators - is undertaken in cases where the possibilities for normalizing certain aspects of profit formation are limited or non-existent. In this case, proposals are made to adjust the system of target standards of the profit management policy, indicators of current financial plans or individual budgets.

Despite the fact that profit is the most important economic indicator of the enterprise, it does not characterize the efficiency of its work. To determine the effectiveness of the enterprise, it is necessary to compare the results (in this case, profit) with the costs or resources that provided these results. Various indicators of profitability serve as a criterion for the efficiency of the enterprise.

1.3 Profitability of the enterprise

Profitability is a relative indicator of production efficiency that characterizes the level of return on costs and the degree of use of resources. The basis for constructing profitability ratios is the ratio of profit (most often, net profit is included in the calculation of profitability indicators) either to the funds spent, or to sales proceeds, or to the assets of the enterprise. Thus, the profitability ratios show the degree of efficiency of the company.

The growth of the noted indicators in dynamics is a positive trend and characterizes an increase in the efficiency of the enterprise.

The main ways to increase profitability at the enterprise are:

reducing the cost of production and sales of products;

increasing production volumes;

rising prices for products as a result of improving their quality;

improving the use of production assets;

improvement of the capital structure and sources of its formation;

increasing the level of organization of production and management, etc.

The main factors that have a direct impact on increasing the level of profitability at the enterprise include: an increase in the volume of production, a decrease in its cost, a reduction in the turnover time of fixed production assets and working capital, an increase in the mass of profit, best use funds; pricing system for equipment, buildings and structures and other carriers of fixed production assets; establishment and compliance with the norms of stocks of material resources, work in progress and finished products. To achieve a high level of profitability, it is necessary to systematically and systematically introduce advanced achievements in science and technology, to effectively use labor resources and production funds.

Methods for determining profitability clearly show that the level of profitability and its change are directly related to prices for industrial products. Therefore, an objective pricing system is an important prerequisite for determining a reasonable level of profitability, which at the same time may affect the change in the price level for products. Thus, reasonable methods for establishing and planning profitability are closely related to the pricing system. The amount of profit, and, consequently, the level of profitability, primarily depends on changes in product prices and its cost

In the concept of profitability of production, the savings created in the process of manufacturing products are compared with the initially allocated this enterprise production funds. The profitability of production serves as a measure of the effectiveness of the use of funds at the disposal of the enterprise.

The economic meaning of the profitability of production is not limited to reducing the cost of living and materialized labor for the production of a unit of output. The mass of funds involved in manufacturing process, differs significantly from their quantity, which is included in the amount of costs associated with the manufacture of products. Participates in the production process great amount fixed assets materialized in buildings, structures, equipment and inventory. The costs of production include their depreciation, i.e. the share of their value, transferred in a given period of time to the cost of production. The cost of working capital is included in production costs only in the amount spent in the manufacture of products.

To increase the profitability of production, various means are used. One of the main sources of growth in the profitability of production is an increase in the amount of profit received by the enterprise. This growth is achieved as a result of lower production costs, changes in the structure of manufactured products and such an increase in the scale of production, while maintaining the amount of profit received from the sale of a unit of each type of product, the total amount of profit received increases.

The main driver of profit growth is the reduction of production costs. However, a number of other factors influence the value of balance sheet profit: changes in product prices, the value of the balance of unsold products, sales volume, production structure, etc. The first factor is taken into account only in cases where there are sufficiently good reasons to believe that a change prices (their increase due to improved product quality or decrease due to aging of certain types of products, saturation of the consumer market with certain products or in connection with the transition to new technology and production technology). Increasing the profitability of production means an increase in the return on each ruble of advanced funds and, thereby, their more efficient use.

Profitability indicators are relative characteristics of the financial results and performance of the enterprise. They measure the profitability of an enterprise from various positions and are grouped according to the interests of the participants in the economic process, market exchange.

Profitability indicators are important characteristics of the factor environment for the formation of profit (and income) of enterprises. For this reason, they are indispensable elements. comparative analysis and assessment of the financial condition of the enterprise. When analyzing production, profitability indicators are used as an instrument of investment policy and pricing.

The variety of profitability indicators determines the alternative search for ways to increase it. Each of the initial indicators is decomposed into a factor system with a different degree of detail, which sets the boundaries for identifying and evaluating production reserves.

When analyzing ways to increase profitability, it is important to separate the influence of external and internal factors. Indicators such as the price of a product and a resource, the volume of resources consumed and the volume of production, profit from sales and profitability (profitability) of sales are closely functionally related to each other.

Profitability of the majority industrial enterprises country (both to funds and to cost) is falling markedly. Moreover, the profitability of funds falls much faster than this figure, calculated in relation to the cost. This situation is explained by the fact that the cost of fixed assets, which represent the determining part in the denominator of the formula for the level of profitability to funds, is growing at a faster rate than the cost of production. The lower growth rates of prime cost as compared to the cost of fixed assets are also determined by the fact that the increase in prime cost is compensated to a certain extent by an increase in labor productivity.

The growth of profitability objectively indicates an increase in the efficiency of the enterprise, an increase not only in the amount of profit received, but also in a relative increase in income for each ruble of costs.

To increase profitability, two main directions are possible: profit growth and reduction of production costs. In other words, achievement positive results possibly by reducing costs or by increasing product prices. The main source of profitability growth should be considered a reduction in production costs, production costs. Reducing the cost of production can be achieved mainly by increasing the efficiency of fixed assets, saving material resources, and increasing labor productivity.

The growth of any indicator of profitability is due to positive economic phenomena and processes. This is first of all:

Improving the production management system in a market economy based on overcoming the crisis in the financial, credit and monetary systems;

Improving the efficiency of the use of resources by enterprises based on the stabilization of mutual settlements and the system of settlement and payment relations;

Indexation of working capital and a clear definition of the sources of their formation.

An important factor in the growth of profitability is the work of enterprises to save resources, which leads to a reduction in costs, and, consequently, an increase in profits. The fact is that the development of production by saving resources at this stage is much cheaper than the development of new technologies and the involvement of new resources in production.

Reducing the cost should be the main condition for the growth of profits and profitability of production.

2. PROFIT AND PROFITABILITY ANALYSIS OF MAGNESIT INSTALLATION SERVICE LLC

2.1 a brief description of enterprises and analysis of financial condition

Date of foundation of Magnezit Montazh Service LLC February 15, 2006. Direction of activity - production of refractory works, assembly and dismantling works. Currently, the company employs 437 highly skilled workers. Of these, 146 are refractory workers, 99 are repairmen, 80 are electric and gas welders, 25 are drivers, and 87 are administrative staff.

Magnezit Montazh Service LLC has the most powerful production, technological, unique school of industry specialists and strong friendly relations with most customers, based on a successful and long history of cooperation.

Magnezit Montazh Service LLC is a subsidiary of Magnezit Group LLC. Magnezit Montazh Service LLC has two branches located:

In the city of Novokuznetsk;

In the city of Chelyabinsk.

Magnezit Group is an integrated company that provides a full cycle of production and sale of refractory products for all types of thermal units, as well as the provision of engineering and maintenance services.

As part of the Magnezit Group:

2 largest deposits mineral magnesite on the territory Russian Federation:

Satkinskoye deposit of magnesian ores in the Chelyabinsk region;

The Blue deposit in the Krasnoyarsk Territory;

8 manufacturing plants:

OJSC “Combine “Magnezit” (Russia);

OOO Kyshtym Refractory Plant (Russia);

OOO Magnezit-Shotcrete-Massy (Russia);

Siberian Magnezit LLC (Russia);

- "Feuerfest Siegburg GmbH" (Germany);

- "Slovmag" Slovakia;

- Yingkou Dalmond Refractories Co., Ltd. (China);

- Wuxi Nanfang Dalmond Refractories Co., Ltd. (China).

2 sales structures that supply products to the domestic and foreign markets:

LLC "Group" Magnezit "

- "Dalmond Refractory Materials"

service center for maintenance of thermal units:

Magnezit Montazh Service LLC

a wide network of sales offices that exist in each region where consumer enterprises are located:

Central region: Moscow;

Ural region: Satka ( Chelyabinsk region); Yekaterinburg city; Chelyabinsk city; city of Magnitogorsk; city of Orsk;

North-West region: St. Petersburg;

Southern region: Taganrog;

Siberian region: Novokuznetsk.

Ukraine:

Dnepropetrovsk city;

Krivoy Rog;

Donetsk.

Belarus:

Kazakhstan:

Pavlodar city;

Alma-Ata city;

Uzbekistan:

Tashkent city;

city of Bekabad;

Slovakia:

city of Kosice;

Germany:

Düsseldorf;

United Arab Emirates:

Today Magnezit Montazh Service LLC offers a full range of works:

development of lining schemes;

leveling work;

refractory work of any complexity (masonry, concrete work, gunning);

assembly and dismantling works.

Works are carried out both from customer-supplied materials, and from materials of the Magnezit Group holding and from materials purchased from other enterprises.

The company is forced to work in a difficult market environment, which prevents the rapid growth of the volume of services provided and limits the profitability of the business.

The organizational structure of Magnezit Montazh Service LLC is presented in the Appendix.

Consider the main performance indicators of the enterprise presented in table 3.

Table 3 - Key performance indicators of Magnezit Montazh Service LLC for 2010 - 2011

The name of indicators	Deviation	Rate of change, %

Revenue from the sale of goods, thousand rubles
Cost of goods sold, thousand rubles
Cost per 1 ruble of revenue, rub.
The average annual cost of fixed production assets, thousand rubles.
Capital productivity, rub.
Capital intensity, rub.
Net profit, thousand rubles

In general, the proceeds from the sale of goods at the enterprise in 2011 compared to 2010 increased by 59.7%. The cost of goods sold increased by RUB 102,329 thousand.

The return on assets of fixed production assets increased by 6.9 rubles. or 71.1%, and capital intensity decreased by 4 kopecks. This indicates that the company is effectively using fixed assets.

The company made a loss in the reporting year, which is negative characteristic enterprises.

Let's analyze the property status of Magnezit Montazh Service LLC for 2010-2011, presented in Table 4.

Table 4 - Analysis of qualitative changes in the property status of Magnezit Montazh Service LLC for 2010 - 2011

The property of the enterprise increased by 20,924 thousand rubles, to a greater extent due to the growth of current assets by 18,205 thousand rubles. (87%). Which increased, in turn, due to an increase in reserves by 15,007 thousand rubles. (71.7%).

Consider the balance sheet structure of Magnezit Montazh Service LLC, presented in Table 5.

Table 5 - The structure of the balance sheet of Magnezit Montazh Service LLC for 2010 - 2011

		Change

	Amount, thousand rubles		Amount, thousand rubles	Amount, thousand rubles

I. Non-current assets:
fixed assets
Deferred tax assets
II. Current assets:

Accounts receivable
Short-term financial investments
Cash



III. Capital and reserves
IV. long term duties
V. Current liabilities

From the data in Table 6 it follows that in recent years the balance sheet has increased by 20,924 thousand rubles. including the value non-current assets increased by 2,719 thousand rubles, but in relation to the balance sheet decreased by 5.1%. And current assets increased by 18,205 thousand rubles. and 5.1% against the balance sheet.

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1 Ministry of Education and Science of the Russian Federation Federal State Budgetary educational institution higher vocational education"South Ural State University" (National research university) Branch of the Federal State Budgetary Educational Institution of Higher Professional Education “SUSU” (NRU) in Satka Department of Humanities and Social and Economic Sciences WORK CHECKED Reviewer, director of LLC “MMS” ADMISSION TO DEFENSE Head of Department, Ph.D., Associate Professor E.Ek Panfilov U6 . OS 2016 yy yy [. S. Ovchinnikova 2016 Development of the enterprise development program OOO Magnezit Montazh Service Borodin 2016 The author of the work is a student of the group StMD-466 X b. O G. L From 6 E.V. Byska 2016 Norm controller, senior lecturer U "E. M. Snegireva ifo) 2016 Satka 2016

2 Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Institution of Higher Professional Education "South Ural State University" (National Research University) Branch of the Federal State Budgetary Educational Institution of Higher Professional Education "SUSU" (NRU) in Satka Department of Humanities and Social and Economic Sciences Direction "Management » APPROVED: Head of the Department, Ph.D., M. S. Ovchinnikova 2016 TASK E for the final qualifying work of the student Byska Ekaterina Valerievna Group StMD Graduation Theme qualifying work- Development of a development program for the enterprise "Magnezit Montazh Service" LLC, the topic of work was approved by order for the branch dated d. financial results, traffic report Money, the charter of the limited liability company "Magnezit Montazh Service" ( new edition), the order on the accounting policy of the organization, the Federal Law "On Limited Liability Companies". 4 List of issues to be developed 4.1 Analysis of the activities of the enterprise Magnezit Montazh Service LLC 4.2 Development of a development program for the enterprise Magnezit Montazh Service LLC

3 4.3 Evaluation of the effectiveness of measures to replace equipment at the enterprise Magnezit Montazh Service LLC 5 Illustrative material (posters, albums, handouts, layouts, electronic media, etc.) X \ l. C_ MliHchlStsdKhS (1l H. v T ^-CH O "CJc h JW * LGN QjOO S.U LCoVfcpu. ^ ueufo b 7_ Z o V.C4VO. with y \ a y) glya c i iv b v .v t ". KxitX^\ LOC JUliJAC o W 0 * - - T \ o vo ^ cc "o-s cy> "laas" v \& Hr, "-< J <5 Л i b o V S to "p V\jO CkO-lfc «j-^u -V cs 7 A i " «V - ^ t w c, CjfeJ1 VyL»_j voyt-co* б О б ч i4 /(,-^ fc ^ o p к в - Л о ^ ^ а к х, C fiu J T O tio A i, ^, ш v^y v u j wy>g o o, e L ^ U. O ^ S o i p W O acc, ^ c b H c X ^ ^ v -U 7 C ob, 3 ^ x C, (/4 v u.)v f^ y Q JX Q ^ ^ C. b.c Aic,n -0 -"tw 5 > w v^^"c C S C M b A & ja A "^ v^ ojjams ^ v, "e* c.v. 3 u ^ ^ C L ^ O<7 <70, ЛД-ЛЛЛ-С^* ve, u w l i c o u ^ ^ ""/ ^ i x > u w o o d ^ * l<ХСЛ^> <^L.UA C Kc-oO^O-t^. ee&eetto jz» ч voci_a4 b Я PceCASC* et^ Caoo-O \^ел-0~ьцу4и_>.cct. 9 C^Cp ".tci"u ($ Vet SYACH ^ ^ ti<_%ц V, У? P "Л>l.force<-Х Ч W- i A/OC, v^sa ЬМ^ЛгС^Сч t, Ц pa a1-5»".^v7o t * c c - a m VVJO^XtoC)<4p O -^ l^ V jc ^ v С^с.^ ч ^/"С Ь VOC V*4-* s~>- K K T i Q ACC^CXS\ &/OL U~U- 0-4U- Cc-C. ^-<л Y* Ю " О "-Л VC /L>^2A"C* ^ Total number of illustrations - " fc-ofc-vo<-*-?.atl7i<07 3&>6 Date of issue of the task d. Head ^ R The task was accepted for execution by Ph.D., associate professor S.I. Borodin A6?CA^ E.V. Byska

4 CALENDAR PLAN Name of the stages of the final qualifying work Deadlines for the implementation of the stages of work Introduction Mark on the implementation of the leader 1 chapter chapter chapter Conclusion Eraphic part Registration of the work Referral for review Defense of the work L ... - "Head of the department / candidate of economic sciences, associate professor M. S. Ovchinnikova / Head of the WRC / Ph.D., Associate Professor S.I. Borodin / Student b & c) / E.V. Byska /

5 ABSTRACT Byska E.V. Development of the program for the development of the enterprise "Magnezit Montazh Service" LLC. - Satka: branch of SUSU, GiSEN, 2016, 78 p., 5 ill., 37 tab., bibliogr. list - 26 hired, 3 applications, 11 sheets. handout f. A4. The paper considers the development of an enterprise development program. The object of the research work is the enterprise Magnezit Montazh Service LLC, which conducts activities for the comprehensive service maintenance of thermal units. In the practical part of the final qualifying work, based on the results of the analysis of the development program for the development of the enterprise, Magnezit Montazh Service LLC developed measures to improve the efficiency of its activities and strengthen its competitive position in the market, an assessment was made of the effectiveness of the measure to replace equipment at the enterprise.

6 CONTENTS INTRODUCTION ANALYSIS OF THE ACTIVITIES OF THE ENTERPRISE LLC "MAGNESIT MONTAGE SERVICE" ... 9 1L General characteristics of the enterprise Financial analysis SWOT - analysis characteristics Analysis of cash flow Consideration of a loan for the purchase of vehicles EVALUATION OF THE EFFICIENCY OF THE MEASURES TO REPLACE EQUIPMENT AT THE ENTERPRISE "MAGNESIT INSTALLATION SERVICE" LLC ... 54 CONCLUSION ... 68 REFERENCES APPENDIX A ... 73 APPENDIX B ... 75 APPENDIX C ...76

7 INTRODUCTION Relevance of the topic. The importance of developing a program for the development and development of organizations is the key to effective functioning in the market and maintaining competitiveness. The acceleration of changes in the environment, the emergence of new requests and changing consumer positions, the emergence of new business opportunities, the development of information networks, the changing role of small business, the changing role of human resources, and other reasons have led to an increase in the importance of developing the development of the organization. Most enterprises have private owners, and the task of effective management of these enterprises is coming to the fore. Moreover, operational management has already been established at some of these enterprises, but the owners understand that enterprises can work more efficiently, and this task is almost impossible to solve at the operational level. Without a well-thought-out plan, it will be difficult to manage. Thus, from the foregoing, it follows that the chosen topic of the project “Development of a development program for the enterprise LLC Magnezit Montazh Service” is very relevant and practically significant for the supreme management body, as well as for the general meeting of participants. The purpose of the work is to develop an enterprise development program using the example of Magnezit Montazh Service LLC. Tasks of the work: - study of the general characteristics of the enterprise; - financial analysis; - conducting a SWOT analysis; - determination of the development strategy of MMS LLC; - finding profitable suppliers and vehicles with the required characteristics; - study of cash flow analysis; - consideration of a loan for the purchase of motor vehicles; 7

8 - evaluate the cost-effectiveness of the event. The object of the study of the work is the activities of the limited liability company "Magnezit Montazh Service", which was founded in 2006 to conduct activities for the comprehensive maintenance of thermal units. The subject of the research work is the commercial activity of Magnezit Montazh Service LLC. The goals and objectives set in the work determined the logic of the presentation of the material and the structure of the work, consisting of an introduction, three chapters, a conclusion, a bibliographic list and appendices. Such a resolution of the work allows the most complete reflection of the issues of the development program. In the course of the work, traditional methods of analysis are used. In particular: analysis of liquidity, profitability, indicators of business activity and financial stability, as well as SWOT analysis. The practical significance lies in the fact that the development program developed in the work will allow the company to increase the efficiency of its activities and strengthen its competitive position in the market. The results of the project are recommended to be used in the improvement of the enterprise "Magnezit Montazh Service" LLC. eight

9 1 ANALYSIS OF THE ACTIVITIES OF THE ENTERPRISE LLC "MAENESIT MONTAGE SERVICE" 1.1 General characteristics of the enterprise General provisions: the enterprise in question has the following full name Magnezit Montazh Service Limited Liability Company, the abbreviated name of the Company LLC "MMS", established in accordance with the Erazhdan Code of the Russian Federation , the Federal Law "On Limited Liability Companies", other regulations governing the establishment and operation of an enterprise in the territory of the Russian Federation. Location of the organization and index: , Russian Federation, Chelyabinsk region, city of Satka, Solnechnaya street, 32. The organization has several separate structural divisions in the cities of Novokuznetsk in the Kemerovo region and in Chelyabinsk. LLC "MMS" considers its goal to create a new value for the work performed, maintain high profitability and stability of its business, provide shareholders with a high return on invested capital by increasing the value of the organization's assets and paying cash dividends, their main goal is to carry out an independent business, including foreign economic , activities and profit. To achieve these goals, MMS LLC will use all available opportunities, including further efforts to reduce costs, increase efficiency and improve the quality of the work provided, as well as the use of new advanced technologies. By concluding an agreement with Magnezit Montazh Service for the transfer of a thermal unit to a comprehensive service, the customer receives the following benefits: transfers the control function of a non-core function to an external contractor, getting the opportunity to concentrate only on 9

10 in the core business, reduces the amount of inventory and, consequently, frees up part of working capital, stabilizes (in most cases reduces) the unit costs for refractory materials and their use, reduces the cost of maintaining personnel involved in operations for the assembly, installation, maintenance and repair of linings . Magnesite Installation Service mainly specializes in installation, repair and maintenance of thermal units and equipment. The service of comprehensive maintenance of thermal units, offered today by Magnezit Montazh Service, consists in the transfer of a number of functions that are not core for metallurgical, cement and other industries to an external contractor who has the necessary materials, knowledge, experience, qualified personnel and financial resources. This outsourcing of a support function allows the company to focus on its core business, creating conditions for accelerated growth in its shareholder value. It also produces other types of activities: - wholesale trade in refractory products; - trade and purchasing activities; - organization of a network of specialized enterprises and branded retail stores; - building industry and construction; - repair of equipment involved in the production of refractories; - repair with partial manufacturing of equipment and structures; - repair of oven cars; - processing of mineral raw materials and provision of services for sawing stone; - provision of advice, training and services in the field of economics, marketing, patent-licensing and other areas of activity; - organization and operation of storage facilities, provision of storage services, organization of consignment warehouses; - acquisition and sale of patents, licenses and inventions; ten

11 - organization of exhibitions, conferences, seminars, courses and other events and other types of economic activity that are not prohibited and do not contradict the current legislation of the Russian Federation. Certain types of activities, the list of which is determined by the Federal Law, can be carried out by the company only on the basis of a special permit (license), one of the activities of the organization is mine surveying, which includes alignment of the geometric axis, checking the slope of the furnace, leveling the frames, alignment of the drive axis, as well as repair and installation and lining works with further monitoring of the furnace. The procedure for the formation of property, funds and profit of the company: the authorized capital of the organization determines the minimum amount of property that guarantees the interests of its creditors and amounts to rubles. The authorized capital was contributed in the form of cash. The property of the organization is fixed assets, working capital, as well as other material assets and financial resources that are acquired legally and are reflected in an independent balance sheet. The authorized capital of the organization at the time of state registration was paid by its Participants in cash in full. The Company has the right to make a decision on the distribution of its net profit among the Participants quarterly, once every six months or once a year. Part of the organization's profit is intended for distribution among the Participants, distributed in proportion to their shares in the authorized capital of the company. The Company is not entitled to make a decision on the distribution of its profits among the Participants on the grounds and in the cases provided for in Article 29 of the Federal Law "On Limited Liability Companies". Organization and management of activities: the supreme governing body of the organization is the General Meeting of Participants. At the time of registration and

12 The Company consisted of one Member (Founder). Until the membership of the Company's Members is increased, the functions of the Company's supreme management body shall be assigned to its Member. Decisions on issues related to the competence of the General Meeting of Members of the Company are taken by a single member of the Company individually and are drawn up in writing. The participant's representative acts on the basis of a written power of attorney issued in accordance with the current legislation of the Russian Federation. Participants have the number of votes proportional to the size of their shares in the authorized capital of the Company. The General Meeting of Participants is headed by the Chairman, who is elected from among the participants by a simple majority of votes from the total number of votes of the community members. The operational management of the company's activities is carried out by the sole executive body of the company - the General Director, exercising his powers on the basis of an agreement (contract) concluded with him, Elected (and dismissed) by the General Meeting of Participants for a period of five years. The General Director represents the Company without a power of attorney and exercises practical management of the Company's work on the principles of unity of command, in accordance with the decisions of the General Meeting of Participants. The General Director is accountable to the General Meeting of Participants and is responsible to it for the implementation of the Company's activities and the fulfillment of the tasks and functions assigned to it. Functions of the General Director: - exercises control over the accounting and reporting of the Company in accordance with the procedure established by the legislation of the Russian Federation; - personally responsible for the implementation of decisions of the General Meeting of Participants; - submits reports on the implementation of decisions of the General Meeting of Participants; 12

13 - issues appointment orders, hires, dismisses and applies incentives and penalties to employees of the Company; - opens settlement and other accounts in banks; acts on behalf of the Company without a power of attorney, including representing its interests and making transactions; - issues powers of attorney for the right of representation on behalf of the Company, including powers of attorney with the right of substitution; - ensures the fulfillment of current and long-term plans of the Company, contractual obligations; - decides on secondment of the Company's employees, both within Russia and abroad. In addition, the General Director has the right to make decisions on all issues of the Company's activities that are not within the competence of the General Meeting of Participants and within the powers given to him by the supreme management body of the Company. In order to check and confirm the correctness of prepared reports and balance sheets of the Company, as well as to check the status of the current affairs of the Company, it has the right, by decision of the General Meeting of Members of the Company, to engage a professional auditor who is not connected by property interests with the organization, the person exercising the functions of the sole executive body of the Company and the Members of the Company . The Participant is obliged: - by decision of the General Meeting of Participants to make contributions to the Company's property in the manner, amount, composition and terms stipulated by this decision; - notify the other Members of the Company in writing of the intention to sell its share in the authorized capital, indicating the price and other conditions of sale to a third party; - not to disclose confidential information about the activities of the Company; 13

14 - comply with the requirements of this Charter and the current legislation of the Russian Federation; - carry out other duties stipulated by the Charter of the Company, the legislation of the Russian Federation, as well as decisions of the General Meeting of Participants. The participant has the right: - to participate in the management of the company's affairs in accordance with the procedure established by the Federal Law and this Charter; - attend the general meeting of the company's participants, take part in the discussion of agenda items and vote when making decisions; - receive information about the activities of the company and get acquainted with its accounting books and other documentation in the manner prescribed by this Charter; - take part in the distribution of profits; - sell or otherwise add its share in the authorized capital; - withdraw from the company at any time, regardless of the consent of its other Participants; - receive, in the event of liquidation of the company, a part of the property remaining after settlements with creditors, or its value; - elect and be elected to the management bodies of the Company; - to exercise other rights provided for by the Charter of the Company, the legislation of the Russian Federation, as well as decisions of the General Meeting of Participants. The organization has a team of highly professional specialists, which has no analogues in the market of Russia and neighboring countries, which allows MMS LLC to carry out work of almost any degree of complexity. fourteen

15 1.2 Financial analysis Financial analysis is a process based on studying the current and future financial condition of an organization in order to assess its financial soundness. Assessment of the financial condition, as a rule, is carried out on the basis of financial statements. Liquidity analysis Liquidity is the ability of an asset to be transformed into cash or the ability of an asset to be transformed into cash in the course of the envisaged production and technological process. The difference in concepts lies in the fact that this asset is considered in the first case as a commodity, and in the second case as a necessary element of the production and technological process, during which a natural transformation of the asset takes place. The degree of liquidity is determined by the length of the period during which the transformation into cash can be carried out. Analysis of the liquidity of the balance sheet consists in comparing the assets of the asset, grouped by the degree of diminishing liquidity, with short-term liabilities of the liability, which are grouped by the degree of complexity and their repayment. To analyze the liquidity of an enterprise's balance sheet, asset items are grouped according to the degree of liquidity - from the most quickly converted into money to the least. Liabilities are grouped according to the urgency of paying obligations. The liquidity of an enterprise is understood as the presence of working capital in the amount theoretically sufficient to repay short-term liabilities. An enterprise is liquid if its current assets formally exceed short-term liabilities. Depending on the degree of liquidity, that is, the rate of conversion into cash, the assets of the enterprise are divided into the following groups: 15

16 Ai are the most liquid assets, they include cash and short-term financial investments. A2 - quickly realizable assets, this includes accounts receivable, payments for which are given within 12 months after the reporting date. Az - slowly sold assets, items in the second section of the balance sheet, including VAT reserves, accounts receivable, payments for which are paid more than 12 months after the reporting date and other current assets. A4 - hard-to-sell assets, non-current assets are included in this group. P[ - the most urgent obligations, they include accounts payable. P2 - short-term liabilities, they include short-term borrowed funds and other short-term liabilities. P3 - long-term liabilities, include long-term loans and borrowings, as well as deferred income, reserves of presented expenses and payments. P4 - permanent liabilities, they include articles of the third section of the balance sheet, capital and reserves, i.e. amount of equity and firm. If the inequality A1 > P1 is feasible, then this indicates the solvency of the organization at the time of the balance sheet. The organization has enough to cover the most urgent obligations absolutely and the most liquid assets. If the inequality A2 > P2 is feasible, then quickly realizable assets exceed short-term liabilities and the organization can be solvent in the near future, taking into account timely settlements with creditors, receiving funds from the sale of products on credit. If the inequality AZ > PZ is feasible, then in the future, with the timely receipt of cash from sales and payments, the organization can be solvent for a period equal to the average duration of one turnover of working capital after the balance sheet date. 16

17 A simplified view of the balance sheet of the presented enterprise MMS LLC is presented in Table 1. Table 1- Aggregate liquidity balance sheet of the enterprise MMS LLC Name 2013 thousand rubles year thousand rubles year thousand rubles. A, A? A a Total p, p p P Total According to the table, it should be concluded that in 2013 the organization meets all the conditions for absolute liquidity, the balance sheet of the enterprise is absolutely liquid. Compared to 2014 and 2015 of the four mandatory conditions for absolute liquidity, only one is not met, therefore, in these years, the balance sheet of the organization is not absolutely liquid. Non-compliance with the condition a, > P] (1 495<9 149на 2013 год, < на 2015 год) свидетельствует о недостаточности наиболее ликвидных активов для оплаты срочной кредиторской задолженности. Соблюдение условия А2>P2 indicates the adequacy of marketable assets to repay short-term loans and borrowings. Compliance with the condition A3 > P3 indicates the sufficiency of slow-moving assets to cover long-term liabilities. Compliance with condition A4<П4 говорит о достаточности собственного капитала и других постоянных пассивов для обеспечения потребности в оборотных активах. 17

18 For the analyzed enterprise, three conditions out of four are met, the balance can be considered partially liquid. However, it should be noted that the analysis of the liquidity of the balance sheet, carried out according to the above scheme, is approximate, the analysis of solvency using financial ratios is more detailed. In order to find out how liquid the company is, it is necessary to calculate its coefficients presented in Table 2. Table 2 - Liquidity ratios Coefficients General liquidity ratio Quick liquidity ratio Absolute liquidity ratio Economic content Shows what part of current liabilities the company can repay by selling current assets. Shows what part of current liabilities can be repaid through the sale of quickly liquid assets. Shows what part of the current liabilities the company can repay at the expense of cash and short-term financial investments Symbols TA - current assets; TO - current liabilities TA - current assets; TO - current liabilities; 3 - stocks of DS - cash; KFV - short-term financial investments; TO - current liabilities Formula _ TA _ A1 + A2 + AZ about ~ TO P1 + P2 _ T A -3_ A1 + A2 pl _ TO P1 + P2 y _ DS-KFV_ A1 al ~ TO P1 + P2 Liquidity is one of the most important characteristics of the financial condition of the organization, reflecting its ability to pay bills presented in a timely manner. The easier and faster an asset can be exchanged for its full value, the more liquid it is. For a product, liquidity will correspond to the speed of its sale at a nominal price, without additional discounts. For example, the assets of the enterprise, reflected in the balance sheet, have different liquidity. Let's analyze how liquidity is assessed, liquidity ratios and features of their application in financial analysis. From the calculations carried out, 18

19 results for the most visual representation, we summarize the liquidity ratios for three years in table 3. Table 3 - Liquidity ratios at the enterprise MMS LLC Indicator 2013 2014 2015 Total liquidity 20.4 4.2 4.4 Quick liquidity 18.7 3.5 3.8 Absolute liquidity 12.1 0.2 0.9 Average total liquidity 6.2 4.4 Average quick liquidity 5.4 3.7 Average absolute liquidity 1.6 0.6 The table shows that the total liquidity ratio in years. exceeds the standard value of 2.5. This suggests that the company is not actively used current assets. It may also indicate an irrational capital structure, which may be due to a slowdown in the turnover of funds invested in inventories, an unjustified increase in receivables. The normative values of the quick liquidity ratio are in the range from 0.7 to 1. For our organization, the critical value of the quick liquidity ratio is greater than one and is calculated from the fact that any enterprise should strive to ensure that the amount of receivables does not exceed the amount of the loan received from suppliers, so the organization is liquid, which indicates the ability of the organization to pay its obligations in full. The recommended value of the absolute liquidity ratio is more than 0.2. It corresponds to the norm and is quite high. This indicates a clear grasp of the organization's cash to cover short-term liabilities. In our case, the value of the indicator in excess of the recommended one indicates inefficient and irrational use of funds that could be directed to the development of the enterprise. 19

20 Focusing on the obtained liquidity ratios, one can fix a decrease in indicators that indicate that the company has taken measures to improve its activities by reducing liquidity ratios to standard values. In 2015, the results of the measures taken are already clearly visible, the best decrease occurs in the overall liquidity ratio, the smallest decrease occurs with the absolute liquidity ratio, which are closest to the recommended values of experts, which are clearly presented in Figure 1. NI- Total liquidity Quick liquidity -- Absolute liquidity Figure 1 - Liquidity ratios of the enterprise LLC "MMS" Profitability analysis Depending on what to compare the profit indicator with, three groups of indicators can be distinguished for analyzing the profitability of an enterprise: return on capital, return on sales, profitability of production. Profitability is a relative indicator of economic efficiency. It comprehensively reflects the degree of efficiency in the use of material, labor and financial resources, as well as natural resources. The profitability ratio is calculated as the ratio of profit to the assets, resources or flows that form it. Can be expressed as profit per unit 20

21 invested funds, and in the profit that each received monetary unit carries. Profitability is a profitable, relative indicator of economic efficiency. For further analysis, it is necessary to calculate the indicators presented in table 4. Table 4 - Profitability indicators Indicator Economic content Formula Profitability Characterizes the profit received by the enterprise from each ruble, t v advanced for the formation of assets. Profitability It characterizes the presence of own capital of profit based on ^ invested by the owners t v of this organization (shareholders and) capital. Profitability of fixed assets Profitability of sales It characterizes the share of profit in the proceeds from product sales. Production cost 0 net profit a n d e r e n t e r e n t e r e n t a single value of fixed assets _ K net profit revenue Cost of sales 11s - revenue table 5. Table 5 - Profitability indicators of MMS LLC Indicator 2014, in % 2015, in % Profitability of the enterprise -19.244 19.731 Return on equity -22.048 24.173 Return on fixed assets -89.573 Return on sales -11.910 14.795 Production cost -0.805- 0.739 According to the profitability data obtained, it can be seen that by 2015, compared to 2014, the organization received profit both from sales and, in general, from financial and economic activities, which caused lo positive 21

22 values of all three profitability indicators presented in the table. This is a positive trend in the development of the enterprise. We can safely say that the solvency of the organization does not cause any doubts and the company has a chance for further development. Focusing on the obtained profitability indicators, it is possible to fix an increase in indicators, in this situation it is important to compare the obtained values with the dynamics of fixed assets and the production cost of the organization, if they also grow, then we can say with confidence that the enterprise is moving in the right direction of development. The dynamics of the increase in indicators is shown in Figure 2. “Return on assets Return on equity ~ Return on net profit Figure 2 - Profitability indicators of the LLC MMS enterprise Business activity indicators The assessment of business activity is aimed at analyzing the results and efficiency of the current main production activity of the enterprise. To analyze business activity, various indicators can be calculated that characterize the efficiency of the use of material, labor and financial resources. The main ones are: resource productivity (turnover ratio of advanced capital) and the coefficient of sustainability of economic growth. 22

23 The business activity of a commercial organization is measured using a system of quantitative and qualitative indicators. Business activity indicators allow you to analyze how efficiently the company uses its funds. Analysis of business activity is to study the levels and dynamics of turnover ratios. Relative indicators of business activity (turnover) characterizing the efficiency of using the organization's resources are turnover ratios. The average value of indicators is defined as the chronological average for a certain period (according to the amount of data available); in the simplest case, it can be defined as half the sum of indicators at the beginning and end of the reporting period. The financial position of the organization depends on how quickly the funds invested in assets are converted into real money. In order to calculate the indicators of turnover of business activity, you must first calculate the average values of equity, receivables, accounts payable and the value of fixed assets. In a simplified way, the average values are presented in Table 6. Table 6 - Average values of the indicators of LLC "MMS" Indicators 2014, thousand rubles year thousand rubles. The average value of own capital 37880.5 The average value of receivables 21054.5 The average value of accounts payable The average value of fixed assets 9326, The business activity of the enterprise in the financial aspect is manifested primarily in the speed of turnover of its funds. The importance of turnover indicators is explained by the fact that the characteristics of turnover largely determine the level of profitability of the enterprise. Now that we have all the indicators for calculating the turnover, we can calculate the business activity indicators for 2013 and 2014. 23

24 For the most visual representation of the data obtained, we summarize all the obtained indicators of business activity for two years in table 7. Table 7 - Indicators of business activity of MMS LLC Indicators 2014 2015 Turnover of assets, day 2 2 Turnover of equity, day 2 2 Turnover of fixed assets assets (capital productivity) 8 7 Accounts receivable turnover ratio, turnover 3.5 2.5 Accounts receivable turnover period, day Accounts payable turnover ratio, turnover 11.5 6 Accounts payable turnover period, day OOO MMS. Decrease in such indicators as asset turnover, equity turnover, fixed asset turnover, receivables turnover ratio and accounts payable turnover period, but increase in the accounts receivable turnover period and accounts payable turnover ratio. In order to achieve acceptable values of business activity indicators, try to reduce or maintain such a level of the receivables turnover ratio within reasonable limits. Take measures to reduce the turnover ratio of accounts payable by reducing the average value of accounts payable. Increase the turnover of assets by increasing the cost of stocks of raw materials, as well as, accordingly, reduce the periods of turnover of receivables and payables. The excess of receivables over accounts payable, as well as high values of solvency criteria indicate a stable financial condition of the enterprise. The change in the periods of turnover of accounts payable and receivable is clearly shown in Figure 3. 24

25 S Turnover period DZ Turnover period KZ Figure 3 - Periods of turnover at the enterprise LLC "MMS" Indicators of financial stability Financial stability of the enterprise - the ability of the enterprise to finance its assets from permanent, sustainable sources. It is characterized by a combination of absolute and relative indicators. An integral part of the overall sustainability of the enterprise, the balance of financial flows. Financial stability ratios characterize the independence of each element of the company's assets and property in general, make it possible to measure whether the company is financially stable enough. In the classical theory of financial statement analysis, financial stability is understood as such a ratio of assets and liabilities of an organization that guarantees a certain level of risk of insolvency of the organization. Thus, coefficients characterizing the structure of the asset and liability of the balance sheet, as well as the ratio between individual items of the asset and liability, can be used as indicators of financial stability. Absolute indicators of financial stability are indicators characterizing the level of security of current assets with the sources of their formation. 25

26 For the organization under consideration, we calculate several indicators of financial stability for 2014 and 2015. and for the most visual representation of the data obtained, we summarize all the indicators obtained for two years in table 8. Table 8 - Financial stability indicators of MMS LLC Indicators 2014 2015 Net working capital Total solvency ratio 5.44895 Autonomy ratio 0, Capitalization ratio 0, All the presented indicators are within the normative values, which indicates a high independence from external sources of attracting financial resources, a low probability of bankruptcy, and the ability to quickly adapt to changing market conditions. Net working capital will allow the company to quickly pay off all or most of its short-term liabilities, and an increase in this indicator is a positive trend for the organization as a whole. Other indicators for the period under review also increased, but not to a significant extent, and it would not be advisable to consider them as a positive side. 1.3 SWOT - analysis SWOT analysis technology is widely used in strategic management and management, as it is both a simple and high-quality tool for assessing the company's competitiveness in the market. A feature of the method is that since the 1980s, SWOT analysis has been actively used to develop strategic decisions and has not lost its relevance for the entire time of its existence in the tools of managers. Method of strategic planning, which consists in identifying factors of the internal and external environment of the organization and dividing them into four categories. 26

27 SWOT decoding: S= Strengths, strengths of the product; W=Weaknesses, product weaknesses; (^Opportunities, company opportunities; T=Threats, company threats. To identify strengths and weaknesses, conduct a SWOT analysis. Table 9 - Strengths and weaknesses of MMS LLC Strengths Opportunities - fame and recognition - increase the barrier to entry into the market; " brand"; cooperation with new - comprehensiveness of services; companies. - qualified employees; - winning tenders. Weaknesses Threats - high dependence on - demographic decline; consumers of services; - increase in tax rates for services. - high dependence on inflation and prices; - low interest of ordinary employees in the development of the enterprise.This analysis can be characterized in such a way that the strengths of the organization fully reflect it.For example, the fame and recognition of the brand, since it entered the market since 2006 and has already ten years of work behind it, and has positive reviews from outside.There are no similar enterprises in this area in the vicinity.We can say that this is the only company in the territory and the Ural Federal District. Another strength of the organization is the complexity of services, as the company attracts the best specialists for fast and high-quality order fulfillment. One of the strengths is qualified employees, as the organization has a team of highly professional specialists, which has no analogues in the market of Russia and neighboring countries, which allows LLC 27

28 "MMS" to carry out work of almost any degree of complexity. Winning tenders is also a strong point, since it is not difficult for a company to win a tender, since the organization already has a lot of experience in obtaining a tender. The weak side of any organization is dependence on service consumers, since services are focused on a narrow circle of service consumers. Also, one of the weaknesses of the organization is its high dependence on inflation and prices, because with inflation, the established proportions in the prices of services are violated, it becomes more and more difficult for the organization to make the best economic decision. It is even more difficult to give an economic forecast and make long-term calculations. Also, the low interest of ordinary employees in the development of the enterprise is a weakness - this is due to the fact that ordinary employees are reduced wages, do not produce any incentives. Opportunities are to increase the barrier to entry into the market, i.e. from the beginning of the period, it is necessary to obtain a license to engage in mine surveying activities; these works include alignment of the geometric axis, checking the slope of the furnace. Another opportunity is cooperation with new companies, now construction is developing in full and it is necessary to monitor the market, maybe a new construction organization has appeared, which is currently choosing an organization to develop technical proposals and projects for various thermal units and their components. One of the threats plaguing the organization is the demographic decline, because due to poor ecology, the population of the city prefers to move to other places. And young professionals will be harder to find. Another threat to the enterprise is the increase in the tax rate for real estate, which is based on its market value. Enterprises try to balance any tax increase by raising prices for their services, no matter what they work at a loss. After that, buyers get the impression that they 28

29 extra for this type of service. What plays a negative role in the development of the enterprise. From the SWOT analysis it can be seen that the company has quite serious competitive advantages that will allow it to retain existing customers and expand the sales market. However, the growing instability of the economic situation in the country is not a positive factor. Based on the results of the analysis, on the basis of which it can be concluded that it is possible and necessary to develop a development program at the MMS LLC enterprise 29

30 2 DEVELOPMENT OF THE ENTERPRISE DEVELOPMENT PROGRAM LLC "MAGNESIT MONTAGE SERVICE" 2.1 Choosing the development strategy of LLC "MMS" » goals. A key component of any definition of strategy is the “vision of the future” that a firm must have or develop in order to develop a growth strategy. In the process of implementing the strategy, each level of management solves its specific tasks and performs the functions assigned to it. The decisive role belongs to the top management. From the analysis of the activities of the enterprise, it can be seen that the organization is working quite effectively, but there is no need to stop there. After all, competitive enterprises can improve their fixed assets and perform the most difficult operations in a shorter period of time. From all of the above and the analysis carried out, the choice fell on the strategy of differentiation. Differentiation strategy. This type of development strategy implies that the company must increase or even create new customer value of its offer. The ways of executing the enterprise development strategy do not matter. Differentiation in the manufacturing process is reduced scrap, better warranty conditions and longer service life than similar equipment of competitors. It is also possible to use standard parts and raw materials, thereby reducing production costs. It should be understood that the strategy of differentiation is especially successful when the revenues exceed the costs of innovation. If the uniqueness can be easily reproduced by competitors or the consumer does not see in the product or

31 services of uniqueness, preferring the products of other enterprises, differentiation must be recognized as unsuccessful. It is impossible to give guarantees for the success of differentiation, because it is difficult to predict how the consumer will react to the product: he may not realize its usefulness, the price may seem too high, the reason may even be in the design or color scheme. One of the problems facing the management of the enterprise is the physical and moral depreciation of fixed assets. For this reason, today the restoration, reconstruction, renewal of equipment is almost a priority task, on the solution of which the future of the plant depends. For the organization of Magnezit Montazh Service LLC, it was decided to replace the equipment. In accordance with modern conditions and requirements, the organization's policy provides for continuous quality improvement, which is an incentive for the successful and stable work of the team. Thanks to this policy, for many years, production specialists have had the opportunity to improve their skills by visiting various centers and production facilities. The use of modern methods allows us to keep up with the times and achieve the proper quality in the provision of services. Due to the uncertainty and inaccuracy of calculations, a strategic project can easily turn into an empty undertaking. This should not be allowed, the costs should lead to the planned results. But in contrast to the usual practice of production control, the focus should be on cost recovery, and not on budget control. 2.2 Search, selection of profitable suppliers and vehicles with the required characteristics The list of equipment to be replaced: - truck crane with a lifting capacity of 25 tons; - dump truck; 31

32 - passenger bus; - car 7 local. For further calculations, you need to know the specific amount that will have to be spent to replace the equipment. To understand where the best offer for the purchase of a particular machine will be, it is necessary to analyze the various suppliers. Prices are for the beginning of June. We will analyze prices based on ads, selecting the most popular models of lifting equipment from leading manufacturers, and begin analyzing the technical characteristics of truck cranes 25 tons from several suppliers. The truck crane of 25 tons is mounted on KAMAZ, MAZ and URAL vehicles. Cranes with a lifting capacity of 25 tons are the most popular in Russia. The range of truck cranes with a lifting capacity of 25 tons includes over 25 models. Main distinguishing features: - basic cars; - the maximum length of the boom and its profile; - the possibility of using an extension boom ("goose"); - use of additional counterweights; - the possibility of installing additional equipment for operation in special climatic conditions; - crane operations control system; When choosing a truck crane, we pay attention to its load capacity and technical characteristics. Characteristics of truck cranes of 25 tons vary considerably. Each crane model has unique consumer properties. From the requirements for a truck crane, the Moscow supplier of truck cranes PALFINGERSANY was selected. Characteristics of the truck crane: the lifting capacity of the crane is 25 tons, the length of the boom is 10.2 meters, the jib is 9 meters, the maximum lifting moment is 89.1 tm., 4-section 32

33 telescopic boom. The sales agency is located in Moscow, st. Fabricius 42, bldg. 1 The cost of a truck crane without delivery is thousand rubles. without VAT. VAT is 1080 thousand rubles. Total thousand rubles The distance from Moscow to Satka is 1,591.8 km. The site of this supplier presents a graphical example of a truck crane in the most unfolded form, Figure 4. "S Figure 4 - Working ranges of a PALFINGERSANY truck crane meters, maximum lifting moment 80 tm., 3-section telescopic boom. The seller is located in the city of Moscow, Severyaninsky proezd. The cost of a truck crane without VAT is thousand rubles. VAT rubles. Total rubles. The distance from Moscow to Satka is 1,591.8 km.

34 The nearest supplier of truck cranes with a lifting capacity of 25 tons is the Chelyabinsk company AVTOTRAKS GROUP LLC. Characteristics of the truck crane: lifting capacity 25 tons, boom length 22 meters, 3-section telescopic boom. The seller is located in the city of Chelyabinsk st. Vorovskogo 15 b. The highlight of this seller is that he gives a guarantee from the manufacturer. The cost of a truck crane without VAT thousand rubles. VAT is equal to thousand rubles. Total thousand rubles The distance from Chelyabinsk to Satka is 184 km. For the convenience of choosing a truck crane supplier, we summarize the data obtained in Table 10 and analyze it. Table 10 - Selection of truck crane supplier Company City of location Distance to Satka km. Cost without VAT thousand rubles VAT thousand rubles Total thousand rubles PALFINGERSANY Moscow 1 591, TECHPROMSERVICE Moscow 1 591, AUTOTRAX GROUP Chelyabinsk According to the data and technical characteristics presented, we can say that if we take a truck crane by geographical location, then the closest supplier is the Chelyabinsk company, but it is also the most expensive, as well as technical characteristics truck cranes provided on the seller's website do not meet the working requirements, namely, the length of the boom does not meet the requirements for working at MMS LLC. Based on the fact that the closest seller does not suit us, we will consider Moscow suppliers of truck cranes. The total cost of the PALFINGERSANY truck crane exceeds the total cost of the TECHPROMSERVICE company by rubles, but the first supplier has the technical characteristics most suitable for the activities of MMS LLC. Therefore, the purchase of a truck crane will be made from the company PALFINGERSANY and the purchase price is thousand rubles. After analyzing the suppliers of truck cranes, you need to choose a dump truck sales company in the same way. Let's take a couple of suppliers 34

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LIMITED LIABILITY COMPANY "MAGNESIT MONTAZH SERVIS"

Archival extract

OGRN	1067417002124
TIN	7417013654
OKPO	78844727
OKATO	75448000000
Date of registration	February 15, 2006
Registrar	Interdistrict Inspectorate of the Federal Tax Service No. 8 for the CHELYABINSK Oblast
Ownership type	Private property
Organizational and legal form	Limited liability companies
Revenues for 2018	RUB 1,363,489,000
Expenses for 2018	RUB 1,340,012,000
Authorized capital	50 000 rub.
CEO	Golovin Maxim Alexandrovich

Mini-information about LLC "MAGNESIT MONTAGE SERVICE"

OOO "MAGNESIT MOUNTING SERVICE", Satka, date of registration - February 15, 2006, registrar - Interdistrict Inspectorate of the Federal Tax Service No. 8 for the CHELYABINSK Oblast. Full official name - LIMITED LIABILITY COMPANY "MAGNESIT MONTAZH SERVIS". The organization was assigned PSRN 1067417002124 and TIN 7417013654. Legal address: 456910, CHELYABINSK Oblast, SATKA, st. Solnechnaya, 32. The main activity is: "Provision of services for the installation, repair and maintenance of furnaces and furnace furnaces." The company is also registered in such categories as: "Purchase and sale of own non-residential buildings and premises", "Rent of cars", "Manufacture of machinery and equipment for metallurgy". General Director - Golovin Maxim Alexandrovich. The legal form (OPF) LLC "MAGNEZIT MONTAGE SERVICE" is a limited liability company. The type of property is private property.

Taxes and fees for 2017

Paid organization OOO "MAGNESIT MOUNTING SERVICE"(TIN 7417013654) taxes and fees for 2017, according to the Federal Tax Service:

Transport tax	RUB 271,509
NON-TAX INCOME administered by the tax authorities	0 rub.
income tax	0 rub.
Corporate property tax	RUB 67,210
Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood	RUB 2,258,733
Insurance premiums for compulsory health insurance of the working population credited to the budget of the Federal Compulsory Medical Insurance Fund	RUB 21,141,456
Debts and recalculations on CANCELED TAXES and fees and other obligatory payments (except for UST, insurance contributions)	0 rub.
Insurance and other contributions for compulsory pension insurance credited to the Pension Fund of the Russian Federation	RUB 111,899,168
value added tax	RUB 122,994,100

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