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Elemental composition and structure of the economic potential of the organization. Economic potential of a trading enterprise Economic potential of a company and its determining factors

1. The concept of the economic potential of an enterprise

Indicators characterizing the economic efficiency of trading enterprises

The activity of an economic entity (enterprise) is a complex system, which is formalized and described by indicators and is aimed at maintaining, and more often than not, increasing its economic potential. Proper management ensures smooth operation of the system. The management process is characterized by the complexity of functions and elements. The management system performs functions such as planning, organizing, regulating, stimulating and controlling. The performance of these functions is carried out through the adoption of management decisions, which must be timely and justified. The validity of management decisions ensures timely and high-quality analysis of the enterprise's potential.

The concept of "economic potential"is associated with its origin from the Latin word "potentia" - the direct translation of which is opportunity, power, hidden strength.

In the most general sense, potential is the totality of available means and capabilities that can be mobilized, put into action, and used to achieve certain goals.

The problem of analyzing the economic potential of an enterprise is extremely relevant, since the economic potential of society characterizes only the general state, general patterns of development, without revealing the nature of the processes occurring directly at enterprises. To make forecasts and develop development strategies, draw up plans, and make effective management decisions, it is necessary to have objective information about the state and trends in the development of the economic potential of the enterprise. One of the problems in analyzing the potential of an enterprise should be the lack of a unified definition of this category.

This economic category is considered from different positions, and accordingly, has different approaches to analyzing the economic potential of an enterprise. Analysis of economic potential, in its essence, falls into the category of complex. Hence the need arises to substantiate the starting methodological principles of complex analysis and the choice of methodology for assessing the economic potential of an enterprise.

In this regard, the following aspects of this problem become relevant.

highlighting the concept and fundamental factors characterizing the economic potential of an enterprise;

theoretical justification of approaches and principles of comprehensive analysis of economic potential;

development of methods for assessing the economic potential of an enterprise.

Depending on the system of economic relations, economic potential represents the following: in a planned economy - the production capacity of an economic entity (that is, the joint work of production resources (material and labor) to produce products). The object of analysis of the economic potential of an enterprise can be considered its production capacity, but it should be taken into account that the calculation of production capacity is based on the technological process diagram, individual equipment performance, as well as the time component, that is, only the production complex is assessed. Financial, investment, social and other factors remain outside the scope of accounting. While when determining the value of economic potential, taking into account these components is necessary. In this case, the enterprise is considered not only as a production system, but more fully as a system capable of developing and adapting to changing environmental conditions.

In a market economy, economic potential comes down to the concept of “business”, “business valuation”. Indeed, if we consider business as an entrepreneurial activity, its relationship with economic potential is obvious. By analyzing these concepts, it is possible to identify a significant number of common points and determine the differences between them:

the concept of “economic potential” and “business valuation” became relevant only during the transition to market economics, which is associated with the emergence of various forms of ownership;

both business assessment and assessment of the economic potential of an enterprise require the use of general approaches and techniques that can be used to achieve a comprehensive assessment of the entire economic potential of the enterprise;

both concepts represent enterprise resources;

the units of measurement of the potential of an enterprise and business are cost indicators;

Despite the fact that theoretical approaches to business assessment are generally accepted, the practical implementation of its assessment in conditions of high uncertainty, as in the case of assessing economic potential, is one of the most difficult tasks.

At the same time, there are differences between these concepts. Thus, in the process of analyzing economic potential, it should be taken into account that all elements of potential are more dependent than the components studied when assessing a business, which are characterized by a structural approach. In addition, differences may arise in the purposes of the assessment, which lies in the fact that the assessment of economic potential most often occurs to determine the enterprise’s own capabilities in order to increase the efficiency of enterprise management and further optimal use (implementation) of the identified and assessed potential. The goals of business valuation are more diverse:

determining the value of the enterprise in the event of its purchase and sale;

during enterprise restructuring: mergers, acquisitions, liquidations, separation of independent enterprises from holding systems;

in case of enterprise insurance;

to implement investment projects for business development, in this case, to justify them, it is necessary to know the initial value of the enterprise as a whole, its equity capital, and assets.

Thus, taking into account the listed goals, a business can be the object of a transaction, that is, a product with all its inherent properties. Another distinctive point is the fact that the assessment of economic potential can be carried out by the employees of the enterprise being assessed, while the assessment of a business involves the presentation of specific requirements to the appraiser, namely: a certificate from a professional organization, certain work experience and the obligation to fulfill the terms of the concluded contract. A difference may also be the fact that in researching and identifying the potential of an enterprise, interest arises on the part of the manager, owner, employees or shareholders of this enterprise, and when assessing a business, the number of interested parties increases. These could be managers, shareholders, investors, the state, creditors, insurance companies, and so on.

In the course of the resource approach, economic potential is considered as a set of resources, means and objects of production used in the production of products. In this case, only the resource component of economic potential is analyzed. Resources are the basis for the development of the economic potential of any enterprise. It follows from the regularity of systems that as a result of the interaction of all resources that make up the system, the effect of integrity begins to operate in the process of activity, i.e. new properties are obtained that each individual type of resource does not possess. Assessment comes down to determining the cost of available resources, and the level of use is determined by the ratio of the result obtained to the volume of resources used for this.

We can also highlight an effective approach, which defines economic potential as the ability of an enterprise to develop and process available resources to meet social needs. The result of an enterprise’s activities is determined by the presence of any type of potential and its skillful use. The ability to develop a socio-economic system is identified with the concept of “economic potential”. Once an organization begins to maintain its existing economic potential in a sustainable state and, possibly, develop it, it gains a “sustainable competitive” advantage. The analysis in this case comes down to the fact that the maximum amount of goods that an enterprise can produce given the quantity and quality, structure of resources is analyzed and assessed.

The economic potential of an enterprise is also considered from the point of view of reserves for improving the production and economic activities of an economic entity (reserve approach). In the figurative sense of the word, widely used in analysis, reserves are unused opportunities to increase production efficiency, enhance the action of factors contributing to the growth of business efficiency, and eliminate the negative influence of other factors. Identification of reserves in this understanding and determination of real ways and timing of their mobilization are the main tasks of the economic analysis of the potential of an enterprise.

The activities of an enterprise are carried out under the influence of the external and internal environment, therefore, analysis of the formation of economic potential allows us to identify reserves for increasing it, both internal and external.

The internal environment of an enterprise is formed under the influence of phenomena that have a direct impact on the process of production of products (services). The structure of the enterprise, its culture and resources, in which the personnel, their knowledge, abilities, art of interaction are of paramount importance - all these factors take place within the boundaries of the enterprise, but their presence cannot be assessed in monetary terms. The effective use of labor potential has a significant impact on achieving the enterprise's goals, and the use of this potential should also be taken into account when constructing a model for the formation of the economic potential of the enterprise and making management decisions. The problem of managing labor potential and especially the issue of its assessment as part of economic potential has been little studied and requires additional research.

Planning for the further development of an existing enterprise is carried out, as a rule, “based on what has been achieved.” In this case, the basis for planning the enterprise’s activities is the achieved economic potential and identified reserves that were not used in its formation. In turn, the presence of unused reserves is determined as a result of economic analysis. Thus, the possibilities for further development of the enterprise are determined by the results of the analysis of economic potential.

Practice shows that when making management decisions, a manager needs to have the results of an analysis of the existing economic potential. A comprehensive analysis of the existing economic potential, formed as a result of the use of various resources, is a tool for making management decisions to increase economic potential. It is necessary to take into account that the activity of an enterprise is a response to a variety of external influences. Everything is decided by specific features - a set of circumstances affecting the activities of an enterprise in a specific period of time. Therefore, it is very important to identify those opportunities and techniques, the use of which can actively contribute to achieving the goal.

The change in economic potential over a certain period of time is due to special forms of movement of matter characteristic of the enterprise, which reflect the enterprise in the form of a mathematical model. This model defines a system for the formation of enterprise capabilities, generalized in monetary terms in the form of economic potential. The presence, movement, use of resources (mechanical, physical, chemical, etc. movement) is perceived as economic. The stages of passage of objects of labor through the enterprise from procurement through the stages of processing and to the transfer of the finished product to the recipient are recorded in the form of a change in the forms of value. Accounting allows us to formalize the activities of an enterprise.

Accounting forms a system of indicators or a mathematical model that characterizes the activities of an enterprise for a certain period of time and its potential as of a certain date.

Whatever indicators we evaluate the capabilities of an enterprise, in general, the potential must be used to achieve the goals of the enterprise. To what extent and how effectively the potential of an enterprise is used are questions that are addressed by economic analysis.

Management functions can be implemented if the enterprise has the necessary potential. As a result, the question arises of creating the necessary potential for the further development of the enterprise, which can be solved by identifying reserves that make it possible to increase the efficiency of the enterprise’s activities, ensuring the growth of property.

Economic analysis is closely related to planning and forecasting the activities of an enterprise. It, being a means of justifying plans, is also a means of monitoring their implementation.

It is generally accepted to classify economic analysis according to the time principle: retrospective and prospective analysis. Regarding the analysis of economic potential, retrospective analysis is an analysis of the formation of economic potential over the past period, which allows us to identify unused reserves. Prospective analysis includes an assessment of economic potential, which allows identifying the possibilities of an enterprise's activities.

The most complete and reliable information about the potential of an enterprise as of a certain date and about the process of its formation over a certain period of time in monetary terms is presented in the accounting (financial) statements. Accounting for economic potential is carried out in monetary terms. Maximizing economic potential is closely related to property management processes.

The property of an enterprise in value terms characterizes its property potential. In turn, the cost characteristic of the property potential is commensurate with the amount of capital and liabilities, which gives an idea of the financial condition of the enterprise.

The balance sheet asset, with a greater or lesser degree of accuracy and proportionality to the real situation, characterizes the economic potential in value terms, and the liability reflects the relationships that arise in the process of raising funds.

The most important tasks of assessing the economic potential of an enterprise are:

assessment of profitability (return on capital);

assessment of the degree of business (economic) activity of the enterprise;

assessment of financial stability;

assessment of balance sheet liquidity and solvency of the enterprise.

In practice, the analysis is carried out to determine the degree of financial stability of the enterprise, assess business activity and the efficiency of business activities in order to make the most optimal decisions regarding the activities of the enterprise.

The main functions of economic potential analysis are:

an objective assessment of the property potential and financial condition, as well as financial results, efficiency, business activity of the object of analysis, that is, the factors determining the increase in economic potential;

identification of factors and causes of the achieved state and results obtained;

preparation and justification of management decisions in the field of finance and production activities;

identifying and mobilizing reserves for improving and increasing economic potential.

Ultimately, the classification of enterprises into one group or another in terms of their prospects will significantly depend on the comparative weight of production and financial evaluation criteria, that is, on whether we give preference to production or financial performance results.

The current state of analysis of financial and economic activities can be characterized as a fairly thoroughly developed science in theoretical terms. Currently, there are a large number of different methods for conducting economic analysis of the activities of an economic entity.

In order for economic analysis to have practical application, it must, on the one hand, be comprehensive, i.e. cover all aspects of the economic process and identify comprehensive causal dependencies affecting the activities of the organization. On the other hand, the analysis should provide a systematic approach, when each studied object is considered as a complex, constantly changing system, influenced by a number of external and internal environmental factors.

The increased need for assessment and analysis of the financial condition of an economic entity has led to the development of economic analysis of economic activity in conjunction with financial analysis.

The main source of information for analyzing the results of financial and economic activities is financial statements, on the basis of which an algorithm for factor analysis of changes in economic potential for the reporting period is built.

The indicator of the security of assets with equity capital characterizes the result of the enterprise’s activities and determines the state of economic potential. This indicator determines the stability of the financial position of the enterprise, reflects its competitiveness (solvency, creditworthiness) in the production sector and, consequently, the efficiency of using invested equity capital.

The performance of enterprises is influenced by both economic and organizational factors. In addition, enterprises, as independent economic entities of economic activity, have the right to distribute the results of their activities, i.e. profit, have economic freedom in choosing partners and make this choice based only on the goals of economic feasibility and their own benefit. Thus, when analyzing the results of an enterprise’s activities, it is necessary to determine the interrelation and interdependence of all elements of financial and economic activity.

Analysis of the results of financial and economic activities includes static and dynamic analysis.

economic potential trade income

Having summarized the experience of domestic and foreign scientists and practitioners, we can propose the following sequence of research, which is based on the dialectical method of understanding reality:

collection and processing of economic information;

building a model of the results of financial and economic activities;

assessment of assets and sources of their formation;

factor analysis of the results of financial and economic activities;

identifying reserves for the development of an economic entity;

conclusions and suggestions.

Factor analysis of the results of financial and economic activities is carried out in the following sequence:

Assessment of changes in financial stability.

Assessment of the degree of influence on financial stability of changes in the value of non-current assets, tangible current assets and equity capital.

Assessing the degree of impact on the financial sustainability of resource use.

Assessment of the degree of influence on the financial stability of income received in the reporting period.

Assessment of the degree of influence on the financial stability of the expenses of the reporting period.

Assessment of the degree of influence on the financial stability of the enterprise's performance.

The stability of the financial condition is determined by the ratio of the amount of equity capital to the amount of non-current assets and tangible current assets. Only part of the economic potential “participates” in assessing the stability of the financial situation, while a certain degree of stability corresponds to the solvency of the enterprise, which follows from the balance sheet equality.

Investments of equity capital are primarily made in non-current assets (intangible assets, fixed assets, long-term financial and non-financial investments). The equity capital remaining after investment is advanced into tangible working capital. The presence of non-current and tangible current assets must be justified. In turn, the need for equity capital should be met mainly through the effective use of existing assets in the enterprise. Thus, a model of financial sustainability is determined.

Assessing the financial condition of an economic entity using such a synthetic indicator as the ratio of asset coverage with equity capital allows us to consider the financial condition of the organization as a result of financial and economic activities.

Thus, economic potential- this is a broader category than just resources, reserves or production capacity. Potential is inherently focused on the purposeful correlation of the internal and external in its object. The internal state of the enterprise alone, without its relative adaptation to the external environment in the context of its goals, without linking internal capabilities to these goals and the initial position of the enterprise in the external environment, does not contribute to the achievement of its goals.

The ability of an enterprise to ensure its long-term functioning is the result of the dialectical unity of the enterprise's resources and the result of their use.

The term "potential" reflects the total strength capabilities in achieving various goals in various areas of the enterprise. Based on the above, we can conclude that economic potential is the ability of an economic entity to effectively use available resources in achieving its goals; as well as alternative possibilities for maintaining their position and further development in the future, related to the ability of managers to control and analyze the situation and adapt to changing environmental conditions.

The analysis of the economic potential of an enterprise should be comprehensive, since the potential is created through a combination of several factors (resources, reserves, results, entrepreneurial abilities), which are the objects of analysis of economic potential. A comprehensive analysis will make it possible to give a general assessment of the effectiveness of using economic potential, the presence and growth of which determines the competitiveness of the enterprise and serves as a guarantor of the effective implementation of management decisions.

2. Calculate the plan for the receipt of goods for the consumer society for the 3rd quarter based on the following data

Retail turnover plan:

1st quarter - 4360 thousand rubles;

1st quarter - 4520 thousand rubles;

1st quarter - 4740 thousand rubles;

1st quarter - 4920 thousand rubles.

inventory standards, days:

quarter - 20;

quarter - 21;

quarter - 23;

quarter - 24.

Select the indicators you need for calculation. What is the importance of the rhythm of the supply of goods for the development of trade turnover and the state of inventory?

.Let's determine the inventory level for the 3rd quarter:

TO - turnover in the 3rd quarter;

NTZ - standard inventory in days.

Z = = 18548 thousand rubles.

Then the inventory receipt plan will be equal to:

PP = Z - Zn. k. = 18548 - 830 = 17718 thousand rubles.

Rhythm of deliveries - delivery within the time limits established by the supply agreement. Disruption of the rhythm of deliveries leads to overstocking, increased distribution costs, loss of customer time, etc.

The rhythm of the work of a trading enterprise is understood as the fulfillment of the turnover plan by periods (quarters, months, decades). The rhythmic work of trading enterprises is one of the conditions for the rational organization of trade. Ensuring such work is a complex task, covering all aspects of the trade and production process. The rhythm of work depends not only on the efforts of sales and operational personnel, but also on support and service workers. It requires a level of organization of trade management, effective operation of all management structures of the enterprise, and especially those that provide operational management of trade and production processes.

3. Determine the required number of employees and the amount of labor costs for the planned year

In the reporting year, retail trade turnover amounted to 14,520 thousand rubles, the number of employees was 60 people, labor costs were 1,086 thousand rubles.

In the planned year, it is planned to increase labor productivity by 6% and the average wage of workers by 4%.

Retail turnover plan 15660 thousand rubles.

.Let's determine labor productivity in the reporting year:

P = TO: H = 14520: 60 = 242 thousand rubles/person.

The average salary in the reporting year was:

ZPsr = 1086: 60 = 18.1 thousand rubles.

Let's determine the planned indicators:

labor productivity Pp = 242 * 1.06 = 256.52 thousand rubles. /person

average salary ZPsr. n = 18.1 * 1.04 = 18.824 thousand rubles.

Then the planned number of employees should be:

Chn = 15660: 256.52 = 61 people.

Planned labor costs will be:

OT = 18.824 * 61 = 1148.264 thousand rubles.

4. Calculate the income of the Tisul procurement organization from the sale of products purchased from the population

Types of agricultural products and raw materials Sales plan (T) Average purchase price for 1 ton (thousand rubles) Average selling price for 1 ton (thousand rubles) potatoes 4710.713.8 Meat 5291.5168.1 berries 826.348.3 Total

List of used literature

1.Bogatin Yu.V. Economic assessment of the quality and efficiency of the enterprise. M.: Venta, 2009.214p.

2.Bragin L.A. Trading business: economics, marketing, organization/L.A. Bragin. T.P. Danko. - M.: INFRA-M, 2006. - 560 p.

3.Vinogradova S.N. Commercial activity: Textbook. allowance. Mn.: Vysh. school, 2005.376 p.

4.Gruzinov V.P. Enterprise Economics: Textbook for Universities / Ed. Prof. V.P. Gruzinova. - M.: Banks and Exchanges, 2004. - 535s

.Zhideleva V.V., Kaptein Yu.N. Enterprise Economics: Textbook, - 2nd ed., revised. And additional - M.: Infra-M, 2010-133p.

.Ivanov G.G. Economics of a trading enterprise - Academia, 2010 - 320 p.

.Kovalev V.V., Volkova O.N. Analysis of the economic activity of the enterprise. - M.: Prospekt, 2000.

.Kravchenko L.I. Analysis of economic activities in trade. Textbook. M., 2006.

.Petrova L.P., Zolotova Y.V. Economics of a trading enterprise: Analysis and planning of retail trade turnover at trading enterprises: a textbook for universities. - 2nd ed., revised. and additional - Khabarovsk: RIC KhSAEP, 2007. - 140 p.

.Petrova L.P., Popov D.A. Economics of a trading enterprise. Khabarovsk: RIC KhSAEP, 2004 - 185 p.

.Raitsky K.A. Enterprise Economics: Textbook for Economics. universities - M.: "Marketing", 2003. - 1024 p.

.Savitskaya G.V. Analysis of the economic activity of an enterprise: 5th ed., revised. and additional - M: INFA-M, 2009. - 536 p.

.Sheremet A.D. Comprehensive economic analysis of enterprise activities. M.: Economics, 2008.210p.

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Methods of Estimation of Enterprise Economic Strength in Conditions of Russian Market Economy Development

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Sources:

1. Bogataya I.N. Strategic accounting of enterprise property (Conceptual approach, theory and practice). dis. Doctor of Economics Sciences: 08.00.12. M., 2001.
2. Lyukshinov A.N. Strategic management in enterprises. APK [Text]. – M.: Kolos, 1999.
3. Misko K.M. Resource potential of the region (theoretical and methodological aspects of the study) [Text]. – M.: Science. 1991.
4. Miller N.N. Financial analysis in questions and answers: Study guide [Text]. – M.: TK “Velby”, 2005.
5. Khramtsova T.G. Methodology for studying the socio-economic potential of consumer cooperation: Dis. Doctor of Economics Sciences: 08.00.05. M., 2002.

Potential is a set of capabilities in any area to achieve certain goals.

There are economic, industrial, intellectual, etc.

The economic potential of an economic entity is an integral assessment of the potential opportunities contained in the resource potential and their implementation to achieve an economic effect.

Ensuring economic growth in the conditions of market transformation requires increasing the efficiency of using market instruments, coordinated solutions to the problems of forming appropriate technological, institutional and organizational structures, the main goal of which is to combine all the necessary elements into a common reproductive contour of the new technological structure, creating favorable conditions (climate) for modernization and increasing the efficiency of a business entity.

Theoretical understanding of the essence of resources as the basis of economic development, identification of their sources, development of ways, forms and methods of their use make it possible to formulate principles for intensifying economic policy to intensify economic processes. In the context of increasing difficulties in the development of the Russian economy, identifying resource opportunities should become a priority in the strategy of any economic entity. The tendency of economic growth to depend on the state of potential is obvious, it has always been noted by the creators of the theory of economic growth, and is confirmed by business practice.

To determine the potential of an enterprise as an object of research in economic science, it is necessary to dwell on theoretical approaches to determining the category of resource potential in the research of domestic and foreign economists. Today there are many different definitions and interpretations of the concepts “potential”, “resources”, “resource potential”. It is necessary to dwell on clarifying the concept of potential.

It should be noted that the term “potential” is widely used in economic literature as a quantitative assessment and acts as natural, investment, intellectual, economic, resource, labor, etc. The methodology for assessing the potential of phenomena that have a relatively homogeneous structure has been developed sufficiently from the point of view of target orientation.

According to the definition given in the economic dictionary, in general, “potential”, without defining its types, is a set of funds, reserves, and sources available that can be mobilized, put into action, and used to achieve a goal. Sometimes the term potential is interpreted as “opportunities” or “ability,” but at any given point in time we can designate a set of means that determine a given ability.

In the Russian language dictionary S.I. Ozhegov, dictionary of modern Russian literary language by K.A. Timofeev, in the Russian encyclopedic dictionary of A. M. Prokhorov there is another definition of “potential” as a quantity that characterizes a wide class of force fields at a given point, which opens up a whole range of concepts in physics, chemistry, and mathematics.

A broad interpretation of the semantic content of the term “potential”, given in the Great Soviet Encyclopedia, makes it possible to apply it to various branches of science and human activity, depending on what kind of power, means, reserves, and sources are in question. This interpretation includes two aspects: the availability of resources and the purpose of their use.

A well-known specialist in the field of regional economics research, K.M. Misko defines potential as the limit of human knowledge of the internal, hidden possibilities for the effective use of the object being studied, which can be quantified and ultimately realized under ideal conditions of practical activity.

In scientific publications one can find other approaches to the problem under consideration.

According to A.N. Lyukshinov, the potential of an enterprise is the totality of its capabilities for producing products (providing services). In addition to internal variables, it also includes the capabilities of general organizational leadership - managerial potential. We believe that the managerial aspect of potential is the subject of independent research and including managerial potential as a variable of its type is not justified. Moreover, the author does not disclose the internal variables that he includes in the potential.

The interpretation of “potential” given by T.F. Ryabova: “Potential is the totality of available factors of production, intelligence, production reserves and capabilities that can ensure the production of high-quality goods necessary to satisfy the comprehensive needs of various categories of the country’s population.”

Indeed, potential is a source of satisfying the comprehensive needs of various categories of the country's population, but it is hardly advisable to consider production factors, production reserves and the possibility of differentiating their distinctive properties together.

We believe that T.G.’s approach deserves attention. Khramtsova to the definition of “potential”. In her interpretation: “potential is not only and not just the amount of resources, but also the possibility contained in them for the development of a system in a given direction. Opportunities must be realized. Just as in mechanics potential energy is realized into kinetic energy, so in economics the realization of potential is embodied in performance results"

Thus, the essence of potential is most fully presented in the Great Soviet Encyclopedia. In this regard, potential should be understood as a set of funds, reserves, and opportunities, the use of which allows one to achieve an economic effect.

For further development of the study, it is important to determine what should be understood by resources.

From an economic point of view, resources include a set of individual elements directly or indirectly involved in the production process or provision of services. Therefore, the most important feature of the category “resources” is its direct connection with the production process, i.e. resources in the process of use take the form of factors of production.

Economic resources are those natural and social forces that can be involved in production, in the process of creating goods, services and other values. In economics, resources are divided into four groups: natural, material, labor and financial.

All types of economic resources allocated in the economy are limited both quantitatively and qualitatively. This is the principle of “limitedness” or “scarcity of resources”, which is their feature.

Another feature of the category “resources” is their reproducibility (reproducible resources), i.e. the ability to regenerate to replace the consumed part. Non-renewable resources include land, minerals, air and others, i.e. resources that are almost impossible to recreate again.

Thus, S. Brew, K. McConnell believe that resources are land, capital, labor and entrepreneurial ability.

In general, the resources of the enterprise, according to L.G. Okorokova are understood as a set of funds, reserves, sources, means and objects of labor available to an enterprise and that can be mobilized and put into action, as well as used to achieve its goals. Having sufficient resources for an enterprise means having the necessary capabilities, under certain conditions, for its development and normal functioning in accordance with its goals. However, a group of authors, including M.A. Komarov, E. Rumyantseva, A. Yakovenko, add an information resource to the existing classification, which currently occupies one of the dominant positions.

We share this point of view and believe that V.V.’s approach deserves attention. Kovalev, who defines the totality of resources as a material and technical base (long-term resources determined by the essence of the technological process), current assets (assets that ensure the implementation of the technological process), labor resources and financial resources

It seems that the content of “resources” is best revealed in the works of S.A. Boronenkova, who considers resources as an element of the control object and classifies them in the traditional way: means of labor; objects of labor; labor resources; financial resources.

To the resources available to the organization, I.T. Balabanov includes technical, technological, labor, spatial (territory, premises, communications), financial resources and capabilities. At the same time, the resources of the organizational structure of the management system are included in the enterprise.

This approach is legitimate, but constituent elements that differ in quantitative and qualitative characteristics must be integrated into a single concept in relation to the enterprise level.

Consequently, the organization must ensure high operational efficiency through the full and rational use of all its available resources.

In this regard, resources should be understood as monetary and non-monetary funds, valuables, reserves, possibilities for their use if necessary, sources of funds.

In the economic literature there are also different approaches to classifying types of resources. Summarizing the approaches of various authors, enterprise resources can be classified according to the following criteria (Fig. 1.1).

Figure 1.1 - Classification characteristics of resources

Source:

K.S. Borzenkova, according to the degree to which resources belong to the enterprise, distinguishes between internal resources that self-organization has and external resources.

Based on the degree of implementation of resources in the economic process, they distinguish between actual resources, i.e. constantly necessary for the implementation of the production program; potential resources that can be obtained and used under certain conditions; contingent resources, which include funds from various reserve and special funds, directions for using long-term bank loans, and others.

Okorokova L.G. all resources, depending on their alternative value within the enterprise, are divided into the following types: general resources (the alternative value of these resources is the same both within the company and outside it); specific resources (the alternative value of these resources is higher within the company than outside it) and interspecific resources that have no alternative value outside the company.

Valevich R.P. and Raitsky K.A. and other resources used in trading activities are divided into used and consumed:

applied resources (one-time costs) in monetary terms include the cost of fixed assets, working capital and circulation funds and the amount of the spent wage fund, including payments from the consumption fund;

resources consumed are current costs or distribution costs.

The fundamental difference between the terms “resources” and “potential” is that resources exist independently of the subjects of economic activity, and the potential of an individual enterprise, society as a whole is inseparable from the subjects of activity. Those. "potential", in addition to material and intangible means, includes the ability of an employee, team, enterprise, society as a whole to effectively use available funds or resources.

The growth of activity volumes depends on the amount of accumulated resources: fixed and working capital, labor resources and the efficiency of their use. Society is not indifferent to how many resources will be spent on each ruble of national income and final product. This determines the need for systematic accounting, control and maintenance in optimal sizes and proportions of the ratio of the growth rate of activity volumes with the rate of increase in fixed and working capital, labor and other resources.

For these purposes, it is advisable to use an economic category in the system of resource efficiency assessment indicators, through which one can take into account the amount of accumulated resources, the degree of use of opportunities and the amount of the created social product. Such a category can be “resource potential”.

Ignorance of the capabilities and size of unused reserves of each enterprise and industry as a whole leads to an unreasonable increase in resource potential.

The term “resource potential” in scientific research is used mainly in relation to the constituent entities of the Russian Federation, large economic regions, and the country as a whole. But, since one of the main components of the resource potential of these entities are enterprises that provide the production of goods and services, it seems quite reasonable to apply this term in relation to the enterprise.

It should be noted that in theoretical and practical aspects, the category of resource potential at the enterprise level has not been sufficiently studied, although it is discussed quite widely in the scientific literature at the macro level.

To determine the resource potential of an enterprise as an object of research in economic science, it is necessary to dwell on theoretical approaches to this term in the research of economists.

So, V.A. Svobodin characterizes resource potential as “the totality of resources available to an enterprise (land, labor, material).”

According to L.G. The ham resource potential of an enterprise is the totality of all the resources of the enterprise that ensure the possibility of obtaining the maximum economic effect at a given point in time.

A generalization of the theoretical views of scientists allows us to state that in the economic literature there are different positions on the content of the category “resource potential”. At the same time, some believe that this category is a conglomerate of resources, without taking into account their qualitative side. Others believe that resource potential represents the material basis of production, but in a static way, i.e. until they are involved in the production process. Still others do not take into account the intended purpose of the resource potential.

The importance of considering the category “resource potential” is also due to the fact that any goals and objectives for achieving final, socially significant results for the long-term period are largely determined not by the currently available resources, but by the resource potential of society.

In the works of most authors, resource potential is represented by all resources used in social production at one or another stage of development of the productive forces. And this is one of the fundamental features of the category “resource potential”. However, it is hardly correct to consider it only as a conglomerate of all resources, since it also contains a number of qualitative economic characteristics.

As an economic category, resource potential expresses the relationship between people regarding the accumulation and use of existing opportunities. The essence of resource potential lies in the interaction of all its constituent elements.

Resource potential, first of all, is not a simple sum, but a system of resources used in an integrated manner, i.e. provides for the mandatory complementarity of individual resources in the process of social production. An increase in one resource in the system implies a simultaneous increase in the amount of another resource.

An important distinctive feature of the category of resource potential is also that it provides for the possibility of interchangeability of resources used in social production. The multifunctionality of most types of resources creates conditions for varying the use of their various types and elements to achieve the same specified final result.

When characterizing the resource potential, it should be taken into account that it includes not only resources intended for consumption in the period under review, but also their insurance and other reserves. Consequently, resource potential determines the potential (and not just the real) possibility of their consumption in the process of social production.

Resource potential does not characterize the entire supply of a given resource available in nature or society, but only that part of it that can be obtained taking into account the achieved level of technological development of society and the economic feasibility of involvement in social production. Therefore, the resource potential includes only such sources of resources, the acquisition of which is possible and effective at a given stage of social development.

And finally, the resource potential includes not only the existing system of resources, but also alternative resources and their sources, i.e. new types of resources that did not previously exist (or are not used), the possibility of use of which is scientifically justified and the receipt (or use) is provided for prospectively in the period under review.

Thus, as before, the question of the essence of market potential remains debatable.

As a result of the study and systematization of various scientific views, we came to the conclusion that the resource potential of an enterprise (industry) should be understood as the totality of available types of resources, interconnected, the use of which makes it possible to achieve an economic effect.

In the economic literature, there are two directions for studying resource potential as an object: “resource” and “resultative”. The resource direction considers resource potential as a set of resources at an economic level, the assessment of resource potential comes down to determining the cost of available resources, and the level of use of resource potential is determined by the ratio of the result obtained to the volume of resources used. Within the framework of the “resultative” direction, resource potential is considered as the ability of an economic system to develop and process resources to meet social needs; assessment of the value of resource potential comes down to assessing the maximum turnover that an economic unit is capable of producing for a given quantity, quality and structure of resources.

Resource potential is realized in the process of carrying out the activities of the enterprise. This activity consists of the active and purposeful influence of enterprise personnel on the means and objects of labor, the result of which is new goods and services.

A significant stage in the use of resource potential is the sale of produced goods and services, making a profit, gaining a foothold in already developed markets and developing new ones.

In the process of its development, the resource potential of enterprises can increase or decrease. The latter occurs in cases where the enterprise’s own resources decrease due to the outflow of employees, a reduction in the receipt of material resources, the retirement of fixed assets that are not compensated by their restoration, etc. A decrease in potential is also possible due to a persistent drop in demand for products.

Generalization of theoretical approaches to the content of resource potential allowed us to identify general classification characteristics of resource potential.

Depending on the degree of involvement in production and economic activities, various elements of resource potential play a different role, therefore, when studying the structure of resource potential, one should distinguish active and passive parts in its composition. The active part includes resources that are involved in economic activity and directly affect its performance: existing fixed production and non-production assets; standard inventories of material assets in the sphere of production and circulation; employed part of the economically active population; scientific and technical information implemented in technologies, means, objects and products of labor. Resources that are available but not involved in economic circulation belong to the passive part of the resource potential: excess reserves and reserves of material assets in the sphere of production and circulation; unemployed part of labor resources; scientific and technical information implemented in projects; results of scientific and experimental developments.

The identification of the active and passive parts of the resource potential is very important from both theoretical and practical points of view, since it allows, firstly, to objectively assess the degree of use of the resource potential, and, secondly, to identify intensive and extensive reserves for increasing efficiency production.

According to the degree of use of the capabilities of the economic unit, resource potential is divided into actual (currently achieved) and prospective. This differentiation makes it possible to assess the degree of use of resource potential by comparing the prospective level of resource potential with its actual value. The fundamental stage is to determine the potential capabilities of the economic system.

However, it is possible to classify resource potential according to other important characteristics: territorial, sectoral, organizational, managerial, reproductive, energy-power, information availability.

Along with the term “resource potential”, the concept “economic potential” is widely used in economic literature. Within the framework of the natural-material aspect of the study of resources, it is difficult to determine the difference between these categories. Moreover, in terms of the form of the unit of measurement, the resource and economic potentials are identical (expressed in material and material categories, conditional natural and material categories, a universal equivalent - monetary units, in various indices or algebraic expressions). At the same time, the internal content of these categories, in our opinion, is completely different.

Some believe, in particular A.G. Fonotov that the category “resource potential” is broader than economic potential, the difference being that the latter does not take into account the long-term perspective. In our opinion, the concept of “economic potential” is broader than resource potential, and the latter is its component; in addition, resource potential does not include production, technological, organizational and economic ties in its structure.

Summarizing the above allows us to conclude that during the transition from a survival strategy to a development strategy, the study of economic potential is necessary. Economic potential is understood as the totality of available types of resources, interconnected, the use of which makes it possible to achieve an economic effect. It is the basis of the economic activities of enterprises and organizations. The successful conduct of business activities of a trade organization is influenced by the degree of use of economic potential.

Thus, resource potential is the basis of the economic potential of an economic entity and reflects the potential capabilities

enterprises. At the same time, economic potential also presupposes the realization of potential opportunities, expressed in the achievement of economic effect. Based on this statement, we give the following definition of economic potential.

The economic potential of an economic entity is an integral assessment of the potential opportunities contained in the resource potential and their implementation to achieve an economic effect.

Consequently, the economic potential of an organization is characterized not only by the availability of resources, but also by the efficiency of their use, since some organizations that have the same potential capabilities differ in the efficiency of their use, and as a result, the economic potential is higher for the organization that uses its capabilities more effectively.

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Introduction

Chapter 2. Analytical aspects of the retail trade enterprise Bashmachny Rai LLC

2.1 Organizational and economic characteristics of Bashmachny Rai LLC

2.2 Analysis of the organization’s resource potential

2.3 Analysis of the range of goods as the basis of the economic potential of a trading organization

Chapter 3. Main directions for increasing the efficiency of using the economic potential of the organization

3.1 Research of consumer demand of a trading enterprise

3.2 Improving customer service processes

3.3 Marketing research as an element of increasing the economic potential of an organization

Conclusion

List of sources used

Introduction

During the period of transition from a survival strategy to a development strategy, the study of economic potential is necessary. Economic potential is understood as the totality of available types of resources, interconnected, the use of which makes it possible to achieve an economic effect. It is the basis of the economic activities of enterprises and organizations. The successful conduct of business activities of a trade organization is influenced by the degree of use of economic potential.

The basis of economic potential is the resource potential of an economic entity and reflects the potential capabilities of the enterprise. At the same time, economic potential also presupposes the realization of potential opportunities, expressed in achieving an economic effect.

The economic potential of an economic entity is an integral assessment of the potential opportunities contained in the resource potential and their implementation to achieve an economic effect.

In market conditions, the key to survival and basic stability of the position of an economic entity is financial stability. Achieving financial sustainability is possible by increasing the efficiency of business activities. Increased efficiency is achieved through the efficient use of all types of resources and cost reduction.

An important role in the implementation of this task at the level of an economic entity is given to the economic potential management system. Therefore, the topic of assessing economic potential, that is, the efficiency of using all types of resources of an organization, is relevant at this stage of development of the domestic economy.

Organizational resources include: labor resources or personnel of the organization; production resources; material resources.

One of the qualitative indicators of production resources - labor productivity - is an indicator of economic efficiency. Analysis of labor resources allows us to reveal reserves for increasing production efficiency through labor productivity, more rational use of the number of workers and their working time.

A special place in the management system is occupied by issues related to the state of fixed assets. This is explained by the fact that in their totality they form the production and technical base and determine the production goal of the economy. In modern economic conditions, enterprises must pay special attention to fixed assets, since as a result of a decrease in industrial production volumes, a fall in the effective demand of the population and other reasons, the efficiency of using enterprises' fixed assets has sharply decreased.

Improving the use of material resources is one of the most important tasks in the management of industrial enterprises. The better the use of raw materials, fuel, and auxiliary materials, the less they are consumed to produce a certain amount of products, thereby creating the opportunity to increase the volume of production.

Correct analysis and assessment of economic potential is the key to the effectiveness of the organization and enterprises. In modern conditions, when economic potential is difficult to assess and balance all factors, the task of enterprise management is to combine material, economic, production and labor resources to achieve the strategic goals of the organization.

The purpose of the thesis is to study the economic potential of the organization.

The object of the study is the limited liability company “Bashmachny Rai”.

The subject of the study is the economic potential of a trading enterprise.

The following tasks should be solved in the work:

consider the concept and essence of the economic potential of an organization, its composition and structure, as well as modern assessment methods;

assess the economic potential of the retail trade enterprise Bashmachny Rai LLC;

conduct an analysis of the range of goods and the external environment of the trading enterprise.

consider ways to improve the efficiency of using the economic potential of the organization.

The theoretical and methodological basis of the research is the works of leading scientists and specialists in the field of management, socio-economic relations and social partnership, the work of modern economists, as well as foreign researchers. When solving the assigned problems, the following methods were used: comparative analysis, monographic, abstract-logical, graphic, economic-statistical, as well as other research methods.

The practical significance of this study lies in the fact that the provisions, conclusions and practical recommendations contained in it are of scientific and practical interest for assessing the potential capabilities of the organization.

The thesis, which consists of an introduction, three chapters, a conclusion, a list of sources used and applications.

Chapter 1. Essence, structure and methods for assessing the economic potential of an organization

1.1 The essence of the economic potential of the organization

In the context of increasing difficulties in the development of the Russian economy, identifying resource opportunities should become a priority in the strategy of any economic entity. The tendency of economic growth to depend on the state of potential is obvious, it has always been noted by the creators of the theory of economic growth, and is confirmed by business practice.

To determine the potential of an enterprise as an object of research in economic science, it is necessary to dwell on theoretical approaches to defining the category of economic potential in the research of domestic and foreign economists. Today, there are many different definitions and interpretations of the concepts “potential”, “resources”, “resource potential”. It is necessary to stop at clarifying the concept.

According to the definition given in the Great Soviet Encyclopedia, in general, “potential”, without defining its types, is a set of funds, reserves, and sources available that can be mobilized, put into action, and used to achieve a goal. Sometimes the term potential is interpreted as “opportunities” or “ability,” but at any given point in time we can designate a set of means that determine a given ability.

In the Russian language dictionary S.I. Ozhegov, dictionary of modern Russian literary language by K.A. Timofeev, in the Russian encyclopedic dictionary A.M. Prokhorov there is another definition of “potential” as a quantity that characterizes a wide class of force fields at a given point, which opens up a whole range of concepts in physics, chemistry, and mathematics.

A broad interpretation of the semantic content of the term “potential”, given in the Great Soviet Encyclopedia, makes it possible to apply it to various branches of science and human activity, depending on what kind of force, means, reserves, and sources are in question. This interpretation includes two aspects: the availability of resources and the purpose of their use.

In the same generalized form, A.N. Azriliyan and others propose to understand potential as the totality of available funds and opportunities in any area. In scientific publications one can find other approaches to the problem under consideration.

The interpretation of “potential” given by T.F. Ryabova: “Potential is the totality of available production factors, intelligence, production reserves and capabilities that can ensure the production of high-quality goods necessary to satisfy the comprehensive needs of various categories of the country’s population.”

We believe that T.G.’s approach deserves attention. Khramtsova to the definition of “potential”. In her interpretation: “potential is not only and not just the amount of resources, but also the possibility contained in them for the development of the system in a given direction. Opportunities must be realized. Just as in mechanics potential energy is realized into kinetic energy, so in economics the realization of potential is embodied in the results of activity.”

For further development of the study, it is important to determine what should be understood by resources.

From an economic point of view, resources include a set of individual elements directly or indirectly involved in the production process or provision of services. Therefore, the most important feature of the category “resources” is its direct connection with the production process, that is, resources in the process of use take the form of factors of production.

Another feature of the “resources” category is their reproducibility (reproducible resources), i.e. the ability to be restored to replace the consumed part. Non-renewable resources include land, minerals, air and others, i.e. resources that are almost impossible to recreate again.

Thus, S. Brew, K. McConnell believe that resources are land, capital, labor and entrepreneurial ability.

To the resources available to the enterprise, I.T. Balabanov includes technical, technological, labor, spatial (territory, premises, communications), financial resources and capabilities. At the same time, the resources of the organizational structure of the management system are included in the enterprise.

This approach is legitimate, but constituent elements that differ in quantitative and qualitative characteristics must be integrated into a single concept in relation to the enterprise level.

Consequently, the enterprise must ensure high operating efficiency through the full and rational use of all its available resources. In this regard, resources should be understood as monetary and non-monetary funds, valuables, reserves, possibilities for their use if necessary, sources of funds.

Rice. 1. Classification characteristics of resources

K.S. Borzenkova, according to the degree to which resources belong to the enterprise, distinguishes between internal resources, which the enterprise itself has, and external resources.

Based on the degree of implementation of resources in the economic process, a distinction is made between actual resources, i.e., those constantly necessary to fulfill the production program; potential resources that can be obtained and used under certain conditions; contingent resources, which include funds from various reserve and special funds, directions for using long-term bank loans, and others.

Valevich R.P. and Raitsky K.A. and other resources used in trading activities are divided into used and consumed:

resources consumed are current costs or distribution costs. The fundamental difference between the terms “resources” and “potential” is that resources exist independently of the subjects of economic activity, and the potential of an individual enterprise, society as a whole is inseparable from the subjects of activity. That is, “potential,” in addition to material and intangible means, includes the ability of an employee, team, enterprise, society as a whole to effectively use available funds or resources.

Ignorance of the capabilities and size of unused reserves of each enterprise and industry as a whole leads to an unreasonable increase in resource potential.

In the works of most authors, resource potential is represented by all resources used in social production at one or another stage of development of the productive forces. And this is one of the fundamental features of the “resource potential” category. However, it is hardly correct to consider it only as a conglomerate of all resources, since it also contains a number of qualitative economic characteristics.

Resource potential, first of all, is not a simple sum, but a system of resources used in an integrated manner, that is, it provides for the mandatory complementarity of individual resources in the process of social production. An increase in one resource in the system implies a simultaneous increase in the amount of another resource.

And finally, the resource potential includes not only the existing system of resources, but also alternative resources and their sources, i.e. new types of resources that did not previously exist (or are not used), the possibility of using which is scientifically justified and obtaining (or using) provided for in the period under review prospectively.

Thus, as before, the question of the essence of market potential remains debatable.

1.2 Elemental composition and structure of the organization’s economic potential

The efficiency of an enterprise is largely determined by the correct formation of the composition and structure of economic potential.

To establish the relationship between the elements that form the economic potential of an enterprise, its functional structure was determined, which takes into account all the functions of the organization and is represented by a set of potentials, each of which reflects the possibility of using the corresponding resources and implementing the corresponding functions (Fig. 2).

The functional components of the economic potential of an organization are: production potential, including material and material resources and the possibilities of their use in the production of products; financial potential, including own and borrowed financial resources and the possibility of using them in economic activities; market potential, including the ability of an industrial organization to carry out sales and promotion of products using existing marketing practices; scientific and technical potential, including the organization’s ability to develop and implement the results of scientific and technological progress; environmental potential, including the ability of an enterprise to carry out economic activities while preserving the ecosystem, and labor potential, which is formed as a set of labor potentials of all functional types of activity.

Rice. 2. Structural elements of the organization’s economic potential

Each component of the economic potential of an enterprise contains an intangible part. Insufficient attention is usually paid to the intangible sphere of economic potential and is referred to as a qualitative characteristic of labor potential or included in innovation potential. From our point of view, this is not entirely legitimate, since the intangible sphere of economic potential includes technologies, management techniques and methods, economic mechanisms, traditions, corporate culture and much more, which cannot be considered as a characteristic of the quality of the enterprise’s labor resources or the intangible part of the scientific technical potential, although there is, of course, a certain interdependence with both.

Since both spheres of the economic potential of an enterprise - material and intangible - are continuously changing in the process of activity, it is very important to achieve proportionality between the elements of the used potential both within each sphere and between spheres. Ultimately, it is the intangible sphere of the economic potential of an enterprise that determines that part of the resource potential that should be involved in the production process, the nature of the combination of individual types of resources and their balance, and therefore the level of efficiency in using the entire potential.

The structure of fixed production assets has a great influence on the results of an organization's activities. When striving to achieve an optimal balance between the active and passive parts of fixed assets, social problems in the organization may worsen. The desire to ensure a high share of the active part of production assets can cause a violation of production and sanitary-hygienic working conditions. Sometimes an increase in the active part of fixed assets leads to an unreasonable increase in the equipment fleet due to old equipment. In this regard, when analyzing the structure of fixed assets, it is necessary to take into account the age composition of their active part.

Working capital assets enter production in their natural form and are completely consumed during the manufacturing process. Therefore, when assessing the relevant components of an organization’s economic potential, it is advisable to take into account working capital through the cost of the final product or indirectly in indicators of the efficiency of the production process.

The financial potential of an organization includes financial resources and investment opportunities. Financial resources represent monetary income and receipts at the disposal of the organization and intended to fulfill financial obligations to the state, the credit system, suppliers, insurance authorities, other enterprises and individuals, employees of the enterprise and the implementation of costs for the development of economic activities. Financial resources are also directed to the maintenance and development of non-production facilities, consumption, accumulation, to special reserve funds, etc.

The innovative potential of an organization includes innovative resources and conditions for ensuring innovation.

Modern theories of economic growth view research and development as an endogenous process, integral to the real economy and responsive to the demands and incentives of markets for goods and services. Scientific knowledge translated into innovation has accelerated technological development in recent years, which has become, along with labor and capital, the main factor and driving force of economic growth.

The innovative resources of an organization, from our point of view, include the intellectual capital available at the enterprise, new scientific, technical, technological, and management developments, groundwork in this area, as well as financial resources. A fairly general definition of intellectual capital usually implies the sum of the knowledge of all employees of an enterprise. Obtaining various kinds of product, technological and organizational advantages over competitors is the main function of intellectual capital.

The main carrier of the organization’s intellectual capital is only its specially selected and trained personnel. It is difficult to find reliable ways to measure the collective knowledge of company employees, their experience and intuition, and the information they have learned.

Figure 3 shows a model for the formation of the economic potential of an enterprise, which allows one to display its structural components.

The totality of resources (taking into account their volume and quality) determines the resource capabilities of the enterprise. Since there is the possibility of maneuvering resources and their certain transformation from one type to another, the system is faced with the need to select the optimal combination of resources from many alternative options. The multiplicity of possible resource combinations objectively determines the multiplicity of resource potential values.

Fig. 3 Model for the formation of the economic potential of an enterprise

Due to the fact that each option for combining resources has its own optimal proportions, it can be assumed that there will be some surplus resources that are not involved in the production process and have a low ability to be transformed into resources of another type. Then the total potential of resources involved in the production process (without taking into account “surplus”) will determine the production potential of the enterprise.

Based on the considered composition and structure of economic potential, we will move on to consider the methodology for analyzing each of its elements.

1.3 Modern methods for assessing the economic potential of an organization

Existing methods for assessing the production potential of an organization (method of monetary valuation of potential elements; index method; resource-regression method; indicative method; method of priority assessment of resources, etc.) allow only to a certain extent to measure the quantitative impact of individual production factors, taking into account a fairly wide range of their qualitative characteristics on the effectiveness of the functioning of agricultural formations.

For example, the disadvantages of the method of monetary assessment of potential elements are that the formal addition of resources in monetary terms allows one to judge only the mass of resources and partly their structure, while the capabilities of the enterprise remain outside the scope of the study (two enterprises with the same total cost estimate of resource potential can have different levels of production efficiency). It is extremely difficult to give a valuation of labor and land resources that objectively reflects their qualitative characteristics. It should be noted that this approach involves taking into account absolutely all available resources, and not just those that can actually be involved in the production process.

The main disadvantage of the index method is the determination of comparative resource availability, rather than the total utility of accumulated resources. At the same time, this method requires abstraction from the structure of potential and does not take into account the proportionality of the combination of individual resources.

The resource-regression method of assessing potential involves the use of correlation-regression models that make it possible to describe the dependence of the final production results on changes in individual factors and conditions. Indeed, this method, unlike the previous ones, allows one to assess the impact of structural changes in potential, determine standards for the return of resources, and identify the contribution of individual resources to the formation of potential. But it also has certain disadvantages, since correlation-regression models describe dependencies only under certain economic conditions. In this model, it is also practically impossible to take into account the production direction of the economy, which can lead to a distorted idea of the enterprise’s potential.

The disadvantage of the indicative method, which consists in calculating deviations of actual economic parameters of production from standard ones, is a certain subjectivity of the standards themselves, since the direction of searching for reserves for increasing the efficiency of using potential will depend on their quality and reliability.

When choosing a methodology for assessing the potential of an enterprise, it is necessary to proceed from the goals of this assessment. If under centralized planning this assessment served as the basis for achieving target figures for production and sales of products, then in a market economy the functions of assessing resource potential were naturally transformed. Currently, assessing the internal capabilities of an enterprise is of interest, first of all, to owners and investors. The main criterion for resource potential in this case is either the amount of profit that can be obtained relatively sustainably using available resources, or the amount of net present value.

Based on this, the following methodology for assessing the potential of an enterprise is proposed. At the first stage, a detailed analysis is carried out in the context of individual resources, involving a study of their volume, structure and quality, the potential of each type of resource and the possibility of their use in the reproduction process are studied. Then possible options for effectively combining available resources are explored, from among which the optimal one is selected, corresponding to the strategic orientation of the enterprise. The effectiveness of this option is assessed, which will characterize the initial production capabilities of the enterprise given the actual volumes and structure of resources.

At the second stage, factors limiting the growth of production efficiency are identified, the possibilities of overcoming the deficit of individual resources are determined by transforming unused “surplus” resources into own investment capital, and production efficiency is calculated with new resource proportions that can be achieved by changing the structure of existing resources. At the same stage, the volume of compensation resources necessary to adapt the system to predicted changes in the external operating environment is determined.

At the third stage, a study is carried out of the possibilities of changing the scale and structure of production and reaching new optimal proportions using raised funds, taking into account the investment attractiveness of the organization.

Analysis of the use of material resources is usually carried out on the basis of special material balances. For a detailed analysis of the use of material resources, material balances are developed for each type of resource in physical or value terms.

Analysis of the use of material resources is based on the study of the quantity, structure and features of the use of certain types of material resources (raw materials, basic and auxiliary materials, fuel, electricity) in the financial and economic activities of the enterprise. The use of material resources depends on the volume of work and the standards of material consumption for certain types of work. The use of the input-output balance allows us to generalize the need for individual material resources (direct costs). The interindustry balance reflects the relationships in the production process and allows you to determine the total amount of material costs (full costs) for the production of certain products (works, services).

To ensure the continuous nature of production, reserves are necessary. Inventories are the remains of material resources in an enterprise, retained for certain purposes. The state of inventories of material resources is analyzed based on a comparison of the need for them and the actual availability. They are calculated in natural, conditionally natural and cost units. There are various types of stocks.

Stocks of material resources ensure the continuity and timeliness of the technical and economic activities of the enterprise. The general characteristics of the use of material resources can only be complete taking into account the analysis of the correct application of write-off standards, inventory results and strict compliance with agreements on full liability.

The efficiency of using material resources can be determined based on two approaches. The first approach is based on determining the effectiveness of the use of material resources. Within this approach, indicators such as material intensity and material productivity are used. Material intensity is measured by the ratio of the cost of material resources to the volume of products (works, services) produced. Material productivity is an indicator inverse to material intensity, and shows how many products are produced for each ruble of invested material resources. When analyzing efficiency based on indicators of material intensity and material productivity, it is necessary to maintain strict records and control over the consumption of material resources and correctly determine their actual consumption in the process of financial and economic activities. The main problem of this approach is the reliability and accuracy of accounting for the actual consumption of material resources.

The second approach is based on assessing the economical use of material resources. This, in turn, depends on rational technologies and processing methods. For example, the efficiency of using forest and building materials is determined by their rational use, level of savings, minimization of losses, and waste disposal. The efficiency of using metal depends not only on the level of its savings, but also on the percentage of defects and the possibility of using substitutes.

Analysis and diagnosis of the state of fixed assets is based on five basic indicators for assessing their value. These indicators include initial, replacement, residual, salvage and investment costs. It is important to determine which aspect (economic or accounting) of these indicators is the purpose of the analysis.

The cost of fixed assets is an important characteristic of the financial and economic activities of an enterprise. To analyze the value of the enterprise's property complex, the total value of fixed assets is calculated.

The analysis determines the share of each group of fixed assets, the ratio of the cost of construction and installation works (CEM) and equipment in the total cost of fixed assets. Typically, such an analysis is performed when new objects are registered.

Current analysis and diagnostics of the state of fixed assets is carried out on the basis of special balances, which include the balance of fixed assets (availability at the beginning of the year, disposal during the year, accrued depreciation, residual value), balance of equipment and balance of production capacity.

Equipment analysis should be performed for each piece of equipment and reflect its main technical characteristics.

To assess the use of fixed assets, indicators such as the intensity of use of fixed assets, equipment utilization, and the efficiency of machines and mechanisms are used. Their initial, residual value and depreciation are important for analyzing the use of fixed assets. The initial cost of fixed assets reflects their value at registration. The residual value is determined as of the day of analysis as the difference between the original cost of fixed assets and depreciation accrued according to depreciation rates.

For a comprehensive assessment of the use of fixed assets, an analysis of the structure of assets and sources of balance is made, and the share of fixed assets in assets, the share of the active part of fixed assets and depreciation and serviceability coefficients are calculated.

The share of fixed assets in assets is the ratio of the initial cost of fixed assets to the total of the aggregate net balance sheet. The result is multiplied by 100%. The depreciation rate is the ratio of depreciation of fixed assets to the original cost of fixed assets. The serviceability coefficient is found as the difference between unity and the wear coefficient.

It is important to diagnose the correct calculation of depreciation and calculate the residual value, as well as the classification of machinery, equipment, and computer equipment into certain groups of fixed assets.

Fixed assets are subject to physical and moral wear and tear during operation. Physical wear and tear is associated with the fact that fixed assets wear out and become unsuitable for further use. Obsolescence is predetermined by the emergence of technically more powerful and advanced structures, equipment, machines and mechanisms, which are superior in their main characteristics to those in use.

Analysis and diagnosis of the magnitude and causes of moral and physical wear and tear is an important element of the analysis and diagnosis of the financial and economic activities of an enterprise. This is due to the fact that the cost of buildings, structures, machinery, equipment, mechanisms and units included in the fixed assets is an important economic indicator of the enterprise’s activity. It influences the level of production profitability, the amount of depreciation, property taxation, and the level of market value of the enterprise’s property.

When analyzing and diagnosing the financial and economic activities of an enterprise, it is important to examine the procedure for calculating and using depreciation charges. This is due to the fact that the reproduction of fixed assets through the depreciation mechanism is one of the key problems of the modern economy. In accordance with economic legislation, the worn-out part of fixed assets, based on uniform depreciation rates, is written off to the cost of production and included in the selling price, i.e., it is compensated by the buyer (consumer) of the product. When analyzing, special attention should be paid to the correct calculation of depreciation in strict accordance with the type and group of fixed assets.

In exchange for worn-out fixed assets, the enterprise must, through depreciation charges, the amount of which is “returned” after the sale of products, acquire new facilities or modernize and reconstruct existing ones. In practice, due to the large volume of current financial needs, depreciation deductions are not used for their intended purpose. As a result, the service life of machinery, equipment, mechanisms, vehicles, buildings and structures far exceeds the standard, which negatively affects the overall results of the financial and economic activities of the enterprise. When using depreciated machines, equipment and mechanisms, their technical condition must be diagnosed by expert means and possible conditions for further operation must be determined. These conditions are fixed in a special act.

The use of labor resources is characterized by such indicators as the average number of employees and their socio-demographic characteristics, the level of employment of workers in physical and mental labor, labor intensity, number of working days worked, average working day, number of days off, number of vacation days, number and duration of breaks. provided within the working day, downtime, number of sick days, etc. One of the most important characteristics of the use of labor resources is the indicator of labor productivity, which is examined in detail.

Analysis of the use of labor resources can be carried out on the basis of the balance of the use of working time, which reflects the following indicators: working time fund, actually worked, lost working time, technical downtime for the current and previous periods.

Analysis of the use of labor resources involves studying the mechanism of behavior and activation of enterprise employees, which includes motivation, stimulation and control.

The labor behavior of employees is determined by the interaction of various internal and external motives. Internal motives include personal needs, interests, desires, aspirations, value orientations, and ideals. Motive (goal setting) refers to the employee’s predisposition to act in one way or another. Human activity is justified simultaneously by several motives. Any labor motive has the following structure:

the need that the employee wants to satisfy;

a benefit that satisfies this need;

labor action necessary to obtain a benefit;

price or costs of a material and moral nature associated with the implementation of a labor action.

In different work situations, the structure of motivation is different. For workers engaged in unsubstantial work, the leading motive for choosing a job is the amount of wages. For workers engaged in more meaningful types of work, the importance of individual motives is equalized. This also applies to such motives as wages and labor content. Differences and changes in the structure of motives are greatly influenced by the ability to satisfy needs both in the sphere of work itself and in other areas of life. Thus, the stimulating influence of wages is weakened until the channels for obtaining unearned income are blocked in society.

Labor motivation is the employee’s desire to satisfy his needs (obtain certain benefits) through work. The motives of work are, as a rule, not connected with the content of the work itself. They are of a purely material nature (wages, job security) or are directly related to working conditions that suit the employee (for example, the proximity of the place of work to home, part-time employment, etc.). Work, the content of which is strictly regulated, needs additional motivation.

The denationalization of property and the allocation of it to workers stimulates their personal interest in the results of their work and in generating income.

Analysis of the use of labor resources largely depends on labor intensity, the main measure of which is labor productivity. Labor productivity is defined as the ratio of the volume of sales of products (works, services) to the average number of employees. Labor productivity analysis can be carried out in three stages. At the first stage, the main factors influencing the level and dynamics of labor productivity are determined.

At the second stage, the influence of these factors on changes in labor productivity is calculated. The third stage involves choosing the optimal option for the economic justification of labor productivity growth through a certain selection of groups of factors.

The analysis of wage dynamics is carried out in the following stages.

Analysis of the wage system at the enterprise. This stage begins with the study of orders on staffing, decisions of the workforce, collective agreement, and specially developed regulations on remuneration. These documents define the remuneration system used at the enterprise, establish tariffs, prices, and a remuneration system. Remuneration can be based either on time worked (time-based system), or on the volume of work performed (piece-rate system), or linked to the timing, quality and volume of work performed (piece-rate system). In accordance with the category, type and complexity of work, different rates and wages are used. As a rule, wages are differentiated depending on profession, qualifications, and working conditions;

Analysis of wage dynamics in terms of time and professional qualifications. This type of analysis is performed on the basis of payroll records and employee personal account data. A relationship is established between the level of remuneration and the amount of time worked, the complexity and quality of work, and the professional qualifications of the employee;

Analysis of the dependence of wages on the quality of labor. In this case, the quality of labor is divided into high, medium and low.

Stimulation of labor resources includes a system of remuneration, incentives, various types of social benefits and payments. The traditional tariff system of remuneration and the key elements of its organization in the form of guaranteed rates and official salaries have come into conflict with market economic conditions and not only do not play a stimulating role in increasing the productivity of labor and production, but also hinder these processes. Various types of bonuses, additional payments and allowances have become a mechanical addition to tariff rates and salaries, and are poorly linked to the final results of the enterprise.

Monetary motivation is an important, but, naturally, not the only element of organizing incentives for highly productive work. Wages, which are the main part of a worker’s total income, have largely lost their stimulating role in recent years. In its existing forms, it is not receptive to scientific and technological progress, does not interest workers in increasing the quality of products, saving resources, maximizing the realization of their potential, and labor collectives in using internal production reserves. As a rule, the level of remuneration is poorly linked to its effectiveness. There is equalization in distribution; there are insignificant differences in the differentiation of income from the labor activity of workers and specialists, workers of different qualifications.

The faster growth rate of labor productivity compared to the rate of increase in wages should ensure the implementation of its stimulating role. The measure, quality, intensity and intensity of work must correspond to its payment. The main goal of the labor incentive system is to realize the interests of the enterprise, which include increasing labor productivity, reducing production costs, and intensifying sales. But to achieve this, a coordination of the interests of the enterprise and the interests of employees is required (recognition of the results of their work, and not only in material terms, the possibility of self-realization, etc.).

Assessing economic potential from the perspective of efficient use of an organization's resources is most applicable in modern conditions. However, economic potential is greatly influenced by the external environment, and this primarily includes the level of competition. This is especially true for retail trade enterprises, where, in addition to resource potential, the quality of customer service, the level and qualifications of marketing and management specialists come first.

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Introduction

1. Diagnostics of the economic potential of the enterprise

1.1 General characteristics of the enterprise

1.2 Organization of diagnostics of the enterprise’s potential

1.3 Assessment of production potential

1.4 Assessment of labor potential

2. Analysis of the use of production potential

2.1 Analysis of the state and movement of fixed assets

2.2 Analysis of the efficiency of use of fixed assets

3. Analysis of the use of labor potential

3.1 Analysis of the organization’s supply of labor resources

3.2 Analysis of the use of working time fund

3.3 Labor productivity analysis

3.4 Analysis of the efficiency of using enterprise personnel

4. General indicators of the use of economic potential

Conclusion

At the present stage, to ensure economic growth, it is necessary, first of all, to achieve a significant increase in the efficiency of management of organizations.

In this case, a special role is given to a comprehensive economic analysis of the economic activities of enterprises, which is the basis for the planned management of the organization’s economy and the identification of reserves for increasing production efficiency.

The efficiency of an enterprise depends on the level of its personnel, scientific, technical, production and social potential. In practice, the main diagnostic methods and various components of an enterprise’s potential are:

The expert method is used to assess social potential (costs of medical care, cultural events, recreation, benefits, financial assistance, etc.).

The point method is primarily used to determine the level of personnel and labor potential. Based on this method, it is possible to conditionally determine the cost of personnel and the necessary costs to improve their general educational, scientific, and professional level.

Factor analysis is appropriate when measuring production potential. Identification of the main material, labor and cost factors, their measurement and evaluation make it possible to determine the capacity of production potential. Analysis of interchangeable factors is the basis for choosing the optimal production organization scheme. In addition, factor analysis is the basis for diagnosing the cost structure and their interchangeability.

Economic and mathematical modeling is used in assessing scientific and technical potential. The use of various economic and mathematical models allows us to develop a scenario for the implementation of any innovation strategy, taking into account available resources. This method is also used to diagnose the optimality of the product release plan.

Computer modeling is used to diagnose the potential of an enterprise on the basis of special programs that diagnose options for changing labor productivity and the economic justification for productivity growth by factors.

Typically, diagnostics of an enterprise's potential are carried out in the form of a comprehensive study, during which all components of the enterprise's economic viability are simultaneously examined and the ability of the enterprise as a property complex to provide a certain level of production of goods (works, services) is analyzed.

When diagnosing the potential of an enterprise step-by-step or element-by-element, the emphasis is on the main criteria, which together determine the ability of the enterprise to solve its main problems. To do this, it is important to correctly select the main criteria that provide a systematic approach to structuring the components of an enterprise’s potential.

Without a comprehensive integrated analysis, it is impossible to manage complex economic processes in modern conditions of organizational activity. Therefore, the goal of this work is undoubtedly relevant - diagnostics of economic potential using the example of Lika LLC.

To achieve this goal, the following tasks were solved: based on the study of scientific, educational literature, financial and statistical reporting of a particular organization, the production and labor potential of Lika LLC was gradually assessed, and then an analysis of the use of these potentials was carried out based on factor analysis. Based on the results obtained, general indicators of the use of economic potential were calculated for Lika LLC.

1.1 General characteristics of the enterprise

Limited Liability Company "Lika" (Lika LLC) was formed on December 21, 1995 to carry out business activities in accordance with the Civil Code, the Federal Law "On Joint Stock Companies", other Federal laws, other legal acts of the Russian Federation, as well as the company's charter , the latest edition of which was approved by the general meeting of shareholders of Lika LLC on the basis of Minutes No. 9 of June 28, 2002.

Legal address: Lipetsk, st. Podgorenskaya, 15.

In terms of production, economic, financial and social activities, the company has the right of an independent economic entity, an independent balance sheet and all the necessary details of a legal entity.

The goal of society is to make profit.

The Company has civil rights and bears civil responsibilities necessary to carry out the following types of activities:

production of consumer goods and their sale;

production and use of scientific and technical products and products for industrial and technical purposes;

production and sale of food products;

production and sale of bakery products;

production, procurement, storage and sale of agricultural products and secondary raw materials;

intermediary services.

The main activity of the company is the production and sale of bakery products.

Lika LLC has an administrative building in which specialists, a manager are located, as well as a production workshop for the production of bakery products, warehouses for raw materials and finished products, and a boiler room.

The main indicator influencing the activity of the enterprise is the volume of gross output, but, in addition, it is also influenced by revenue, the average annual number of employees, and the average annual cost of fixed assets. It is important for the analysis to study these indicators in dynamics.

The organization of diagnostics of an enterprise's potential should be carried out by the relevant parts of its management structure. An approximate enterprise management scheme may be as follows. The general management of the enterprise is carried out by the director, who coordinates the work of the management staff. He entrusted technical management to the chief engineer - the first deputy director, who is subordinate to the divisions and departments that carry out technical preparation for the production of manufactured products.

Technological preparation of production is carried out by the department of the chief technologist, who develops technological processes for manufacturing products, technical norms and standards. The chief mechanic and the chief power engineer of the enterprise are responsible for the condition of the enterprise's energy-mechanical equipment, the organization of major repairs and the methodological management of the system of scheduled preventive maintenance of equipment.

The functions of in-plant planning are assigned to the economic planning, production and dispatch departments, and the labor and wages department. The economic planning department carries out technical and economic planning, draws up the main document characterizing the current activities of the enterprise - the production program, develops long-term programs for the development of the enterprise, coordinates the work of economic services, their interaction with technical services. The production dispatch department, headed by the production manager, carries out operational production planning, develops schedules for launching and releasing products, maintains operational records of production and sales of products and regulates production.

The functions of the labor and wages department include: management of labor organization and technical regulation at the enterprise and in the workshops; development of staffing schedule for engineers, employees and payroll; preparation and participation in the development of planned indicators for labor and wages for workshops and departments of the enterprise; drafting collective agreements and monitoring their implementation; study and dissemination of best practices in labor organization.

External economic relations of the enterprise are under the jurisdiction of the departments of logistics, sales, finance and transport. Accounting carries out accounting and control of the material and cash flows of the enterprise, settlements with workers and employees, preparation of financial statements and the balance sheet of the enterprise.

The main structural unit of the enterprise is the workshop. The workshop is managed by a supervisor appointed by the director of the enterprise. The workshop manager organizes the production process and is responsible for the economic activities of the workshop. Under his leadership, work is carried out to fulfill planned targets, operationally regulate production, and introduce new equipment and technology.

In managing production, the shop manager is assisted by section managers and foremen. The shop manager is responsible for carrying out the functions of production planning and monitoring the quality of products, as well as for the rational use of production, labor and material resources.

Production potential is the totality of the production capabilities of an enterprise, including fixed assets, inventories, fuel and energy supplies.

To characterize the efficiency of using fixed assets owned by Lika LLC, a system of indicators is used, which includes general and specific technical and economic indicators. General indicators reflect the use of all fixed assets, and private indicators reflect the use of individual types.

The balance of fixed assets at the end of the period is determined by the balance sheet method:

SC = CH+ SP – NE, (1.1)

where CH is the cost of fixed assets at the beginning of the period;

SP – the cost of new fixed assets received in the reporting period;

SV – the cost of fixed assets disposed of in the reporting period.

SK = 64453 + 6536 – 301 = 70688 thousand rubles.

Table 1.

Availability and movement of fixed assets (thousand rubles)

Type of fixed assets	At the beginning of the period		saw, thousand rubles	Retired, thousand rubles	At the end of the period		Growth rate, %
Type of fixed assets	Amount, thousand rubles	structure, %	saw, thousand rubles	Retired, thousand rubles	amount, thousand rubles	structure, %	Growth rate, %

Facilities
Machinery and equipment
Vehicles

In terms of value, the most significant elements of the organization's fixed assets at the beginning of the period are: machinery and equipment (27,473 thousand rubles), buildings (22,994 thousand rubles), vehicles (10,743 thousand rubles). The significance of the elements does not change by the end of the period.

The cost of fixed assets during the reporting period increased by 22,890 thousand rubles. or by 15.6%, which was formed mainly under the influence of the receipt of machinery and equipment (RUB 6,353 thousand). The disposal of fixed assets occurred by elements: machinery and equipment, vehicles, as well as land plots and environmental management facilities.

The structure of fixed assets is shown in the following diagram:

Savings of fixed assets for the period are determined by calculation:

ECOC = OCK – OCH* TV, (1.2)

where TV is the growth rate of goods production.

The production growth rate is:

TV = VTP / VPP = 717416 / 572661 = 1.253,

where VTP is the volume of production in the current period,

VPP – production volume in the previous period.

ECOC = 65671 – 64453* 1.253 = - 1453.98 thousand rubles.

Savings in fixed assets amount to 1,453.98 thousand rubles. (1.25% relative to the value of fixed assets at the end of the period). This indicator reflects the annual return on investment in fixed assets, affects the depreciation component of the cost and the price of goods, and reduces the tax component in terms of property (real estate) tax.

1.4 Assessment of labor potential

The volume and timeliness of all work, the degree of use of machinery and equipment, and, as a consequence, the volume of production, its cost, profit and a number of other economic indicators depend on the enterprise’s supply of labor resources and the efficiency of their use.

Main tasks for assessing labor potential:

studying the supply of personnel to the enterprise and its structural divisions in terms of quantitative and qualitative parameters;

assessment of the extensiveness, intensity and efficiency of personnel use at the enterprise;

identifying reserves for more complete and effective use of enterprise personnel.

The composition of Lika LLC employees is presented in Table 2.

Considering the data for the analyzed period, we can say that Lika LLC is fully provided with labor resources. The average headcount for the enterprise increased by 19%. The qualitative composition of workers by education has improved (with secondary special education - by 13.6%, with higher education - by 37.1%). Also over the year, the qualifications of workers associated with obtaining higher grades improved (by 22.9 and 29.3%).

Changes in composition by age and length of service are associated with the influx of young people into the enterprise and the retirement of workers.

Table 2.

Labor potential assessment

Indicator

Change

absolute, people

relative, %

including PPP

including workers

of which the main ones

auxiliary

managers and specialists

Composition of employees by length of service

Composition of employees by age

Composition of employees by education

incomplete secondary

secondary, secondary special

Qualification composition of workers

I, II category

III, IV category

V, VI category

2.1 Analysis of the state and movement of fixed assets

Analysis of the structure of fixed assets of Lika LLC allows us to assess their ratio in terms of the degree of their use in the production process. The technical level of production of the enterprise under study largely depends on changes in the structure of fixed assets and their movement.

The condition of fixed assets is assessed by the following indicators:

The renewal coefficient KOBN = SP / C1.*100% (2.1) reflects the share of new fixed assets in the composition of all fixed assets at the end of the period. When carrying out the analysis, it is necessary to compare the renewal coefficient for the active part with the renewal coefficient for all fixed assets and find out which part of the fixed assets is responsible for its renewal to a greater extent:

The renewal intensity coefficient KIOB = SV / SP. * 100% (2.2) reflects the amount of retired funds per unit of newly introduced objects, i.e., the number of retired obsolete objects as a result of the introduction of new ones. This indicator characterizes the pace of technological progress. Its increase indicates a reduction in the service life of facilities and the elimination of obsolete facilities.

The rate of receipt of KTP = (SP - SV) / C0.*100% (2.3) shows what share in the cost of fixed assets at the beginning of the period is aimed at covering the disposal of fixed assets for the period.

Retirement ratio КВ = СВ / С0 *100% (2.4) characterizes the share of retired fixed assets in the total cost of fixed assets at the beginning of the period.

The results of calculating coefficients assessing the degree of renewal, disposal and growth of fixed assets are given below (Table 3).

Assessment of the condition and movement of fixed assets based on ratios

Elements of fixed assets	At the beginning of the period, thousand rubles,	Receipt, thousand rubles, joint venture	Disposal, thousand rubles, St.	At the end of the period, thousand rubles,	Coefficient updates, % Kobn	Coefficient intensity renewal, % Kiob	Coefficient disposals,%

Facilities
Machinery and equipment
Vehicles
Industrial and household equipment
Land plots and environmental management facilities

Analysis of the renewal coefficients shows that the renewal of the organization's fixed assets during the period is significant for all elements of the composition, and the highest values are the renewal coefficients for production and business inventory (93.05%), vehicles (19.05%), machinery and equipment ( 11.03%).

In general, for the organization it is 17.07%, for the active part of fixed assets - 11.03%. A comparison of these coefficients shows the level of renewal for the passive part of fixed assets, in our case it is 6.04% (17.07 - 11.03), renewal occurs to a greater extent due to the active part of fixed assets.

The difference between the retirement rate of fixed assets for the organization as a whole and for their active part is 1.44% (4.14 - 2.70), which confirms the faster rate of retirement of the active part of fixed assets.

The renewal intensity coefficient is for industrial and household equipment (84.19%), vehicles (49.93%), machinery and equipment (22.43%). In general, for the organization the ratio of retired fixed assets to incoming ones is 20.99%, i.e. For one retired object there are approximately 5 received ones; the receipt of fixed assets at Lika LLC significantly exceeds their disposal.

An assessment of the condition and movement of fixed assets is shown in the graph:

transport means

production and household inventory

and equipment

structures

The efficiency of using fixed assets largely depends on their technical condition. To characterize the technical condition of fixed assets, indicators such as wear rate and serviceability rate are used.

Wear rate:

KIZN = SI / SPER *100%. (2.5)

where SI is the amount of depreciation accrued over the entire period of operation,

SPER – initial (replacement) cost of fixed assets

Usability factor:

Kg = 100 - KIZN. (2.6)

The lower the wear coefficient and the higher the serviceability coefficient, the better the technical condition of the organization's fixed assets. These coefficients are calculated at the beginning and end of the reporting period (2006-2007), their dynamics will characterize the trend of decreasing or increasing depreciation of fixed assets.

An analysis of the depreciation of fixed assets owned by Lika LLC is presented in Table 4.

Indicators of the condition of fixed production assets

The efficiency of use of fixed assets is characterized by indicators of capital productivity, capital intensity, profitability, relative cost savings, increasing the volume of production of goods, increasing labor productivity, reducing the cost of goods and the cost of reproduction of fixed assets, increasing the service life of labor tools.

Typically, capital productivity is determined by the volume of production of goods per 1 ruble of the average annual cost of fixed assets.

Capital intensity is an indicator inverse to capital productivity, calculated as the ratio of the cost of fixed assets to the cost of the annual volume of production of goods.

Capital-labor ratio is an indicator characterizing the equipment of workers in the sphere of material production with basic production means. Capital-labor ratio is defined as the ratio of the cost of an organization's fixed assets to the average annual number of employees.

The magnitude and dynamics of capital productivity are influenced by many factors, both dependent and independent of the organization, however, reserves for increasing capital productivity and better use of equipment are available in every department, at every site and workplace.

The intensive way of farming involves a systematic increase in capital productivity by increasing the productivity of machines, mechanisms and equipment, reducing their downtime, optimizing their loading, and technical improvement of fixed assets.

Share of the active part of fixed assets

UA = S A / S OS * 100% (2.7)

where CA is the average annual cost of the active part of fixed assets;

COS – average annual cost of fixed assets;

FA = V / C A (2.8)

FOS = V / SOS,

where FA is the capital productivity of the active part of fixed assets;

V – volume of production of goods;

The capital-labor ratio is calculated using the formula:

FB = SOS / R CC (2.9)

where R CC is the average number of employees;

Fund return is calculated using the formula:

R OS = FOS * D RP * R ABOUT (2.10)

where D RP is the share of products sold in total output;

ROB – return on sales;

The initial data for the analysis of capital productivity and capital profitability, as well as the calculation results are given in Table 5.

Initial information for analyzing capital productivity and capital profitability

Indicators

Deviation, (+,-),

1. Profit from sales of products, thousand rubles.

2.Volume of goods production, thousand rubles. V

3. Revenue, thousand rubles.

4. Share of average annual production in its total output (Drp)

5.Average annual cost, thousand rubles:

5.1. fixed assets, SOS

5.2. active part (machines, equipment), CA

5.3.units of equipment, CE

6. Specific gravity of the active part, %

(p.5.2: p.5.1x100%), UA

Capital return Roс, %

Return on sales Rob, %

7. Capital productivity

7.1.Fixed assets (page 2: page 5.1), FOS

7.2.Active part (page 2: page 5.2), FA

8.Average annual quantity of equipment, units.

8.1. cash

8.2. acting., Co.

9. Total equipment operating time fund,

thousand machine hours

10. Operating time of a piece of equipment:

10.1. days, TD

10.3. machine hours

11. Shift coefficient, kcm

12. Average shift duration, hours, Tcm

13.Average hourly production of units. equipment, rub.

(page 1 / page 6), Vch

The results of the influence of first- and second-order factors on capital productivity are given in Table. 6.

Table 6.

Analysis of changes in capital productivity under the influence of changes in the structure of fixed assets and equipment load

	Calculation of the level of influence		Impact on capital productivity, rub.
	algorithm		active	main
FIRST ORDER FACTORS
1.Change in the specific gravity of the active part	FPPA *∆UA - FPPOS	5,267* 0,53 - 3,84
2.Changing the output of the active part	FTP OS-FPPA * ∆UA	4,34 - 5,267* 0,53
	FTPOS - FPPOS
SECOND ORDER FACTORS
2.1.Change in the number of units of operating technological equipment	FAusl1 - FAPP
2.2.Changing the number of days of operation of a piece of equipment	FAusl2 - FAusl1
2.3.Changing shift duration	FAusl3 - FAusl2
2.4.Change in the average hourly output of a unit of equipment	FATP - FAusl3
	FATP - FAPP

As can be seen from the table, the change in the share of their active part had a significant impact on the decrease in capital productivity of fixed assets.

Under the influence of this factor, capital productivity decreased by 1 ruble 48 kopecks. But, despite this, capital productivity as a whole increased by 50 kopecks. This happened due to an increase in the return on the active part of fixed assets (1 ruble 55 kopecks).

Of the second-order factors of changes in capital productivity of fixed assets, the greatest impact was exerted by a change in equipment productivity (increased by 38.7 kopecks), a change in the days of operation of a piece of equipment (increased by 3.7 kopecks), and a change in the number of equipment units (decreased by 18 kopecks).

Increasing the capital productivity of fixed assets is a positive development in the organization’s activities, as it helps to reduce the cost of manufactured goods, and, consequently, increase profits.

3.1 Analysis of the organization’s labor security new resources

When considering the movement of labor in Lika LLC, it should be borne in mind that frequent changes of workers hinder the growth of labor productivity. It is necessary to analyze the reasons for staff turnover (social security status, absenteeism, leaving at will, etc.), the dynamics of the composition of dismissals: individual and collective, changes in official position, the number of transfers to other positions, retirement, expiration of the contract, etc.

The analysis is carried out based on the following coefficients:

recruitment turnover ratio (RP) - the ratio of the number of all hired employees for the reporting period (RP) to the average number of employees for the same period (RSC):

KP = RP / RСС = 80 / 200 = 0.4 (3.1)

turnover ratio by retirement (CR) - the ratio of all employees who quit (RU) in the reporting period to the average number of employees:

KV = RU / RСС = 40 / 200 = 0.2 (3.2)

the sum of the coefficients for admission and departure characterizes the total labor turnover:

KOBSCH = KP + KV = 0.4 + 0.2 = 0.6 (3.3)

Labor turnover is divided into:

normal turnover - conscription into the army, retirement and study, transition to elected positions, etc.

excessive turnover - voluntary dismissal for absenteeism.

staff turnover rate (CT) - the ratio of excess labor turnover (RU*) for a certain period to the average number:

CT = RU* / RСС = 28 /200 = 0.14 (3.4)

coefficient of composition constancy (KPOST) - the ratio of the number of employees who worked the entire period (RP) to the average number:

KPOST = RP / RCC = 140 / 200 = 0.7 (3.1)

replacement rate (CR) - the ratio of the difference between hired (RP) and retired employees (RВ) to the average number of employees

KZ = (RP - RB) / RCC = (80 – 40) / 200 = 0.2 (3.6)

Table 7

Personnel movement data

Indicator			Deviation
Number of personnel at the beginning of the year
Hired

Including:
at your own request
for violations of labor discipline
Number of personnel at the end of the year
Average headcount
Turnover ratio for hiring employees
Turnover ratio for employee departures
Staff turnover rate
Staff retention rate
Replacement rate

The overall workforce turnover at Lika LLC can be considered normal, but the negative point is the increase in turnover at retirement (from 12 to 20%) and, as a consequence, an increase in the staff turnover rate (from 7 to 14%)

During the analysis, it is necessary to pay attention to the reasons for the departure of workers for violation of labor discipline, since this is often associated with unresolved social problems. Also, when employees leave at their own request, they are often dissatisfied with working conditions and salary levels. Eliminating these shortcomings and close cooperation with recruitment agencies and employment centers will help reduce staff turnover and promptly attract new employees to replace those who quit.

Analysis of the use of working time is an important part of analytical work in an organization. In the process of analyzing the use of working time, it is necessary to check the validity of production tasks, study the level of their implementation, identify losses of working time, establish their causes, outline ways to further improve the use of working time, and develop the necessary measures.

The completeness of personnel utilization can be assessed by the number of days and hours worked by one employee during the analyzed period of time, as well as by the degree of use of the working time fund (WF). Such an analysis is carried out for each category of workers, for each production division and for the enterprise as a whole (Table 8).

Table 8

Use of enterprise labor resources

The working time fund depends on the number of workers, the number of days worked by one worker on average per year and the average length of the working day. This dependence can be represented as follows:

PDF = CR * D * P (3.6)

At the analyzed enterprise, the FRF decreased by 16,350 hours, including due to changes

a) the number of workers

ΔFRVchr = (PR1 - PR0) * D0 * P0 = (164 - 160) * 225 * 7.8 = + 7020 h; (3.7)

b) the number of days worked by one worker

ΔFRVD = PR1 * (D1 - D0) * P0 = 164 * (215 - 225) * 7.8 = -12792 h; (3.8)

ΔFRVP= PR1 * D1 *(P1 - P0) = 164 * 215 * (7.5 - 7.8) = -10578 h. (3.9)

As can be seen from the above data, the enterprise does not use the available labor resources fully enough. On average, 1 worker worked 215 days instead of 225, the daily loss of working time per worker increased by 10 days, and for the enterprise as a whole - by 1640 days, or 12792 hours (1640 * 7.8).

The intra-shift loss of working time for 1 day amounted to 0.3 hours, and for all days worked by all workers (164 * 215 * 0.3) = 10,578 hours.

Total loss of working time 12792 + 10578 = 23370 hours or 8.8% (23370: 264450).

To identify the causes of all-day and intra-shift losses of working time, work time balance data is compared (Table 9).

Table 9.

Analysis of the use of working time fund

Per worker	Change
	per worker	for all workers
Calendar number of days
Including: holidays and weekends
Nominal working hours, days
Absence from work, days
Including:
annual holidays
study leave
maternity leave
additional leaves with the permission of the administration



Availability of working time, days
Duration of work shift, h
Working time budget, h
Pre-holiday shortened days, h
Grace time for teenagers, h
Work breaks for nursing mothers, h
Intra-shift downtime, h
Useful working time fund, h
Overtime worked, h
Unproductive costs of working time, h

As follows from the table, most of the losses of working time at Lika LLC are caused by subjective factors: additional leaves with the permission of the administration, absenteeism, downtime, which can be considered unused reserves for increasing the working time fund.

(492 + 197 + 656) * 7.8 + 9840 = 20330 h

Preventing them is equivalent to releasing 11 workers (20330: 1755).

Reducing the loss of working time, which is caused by reasons depending on the workforce, is a reserve for increasing production, which does not require additional investments and allows you to quickly get a return. To calculate it, it is necessary to multiply the loss of working time (LOW) due to the fault of the enterprise by the planned average hourly output:

ΔVP = PRV ChV0 = (20330 + 1640) * 284.9 = 6259.2 thousand rubles. (3.10)

Losses of working time do not always lead to a decrease in the volume of production of goods, since they can be compensated by increasing the intensity of workers' labor. Therefore, when analyzing the use of labor resources, great importance is attached to the study of labor productivity indicators.

Labor productivity is one of the most important qualitative indicators of an organization's work, an expression of the efficiency of labor costs. The level of labor productivity is characterized by the ratio of the volume of production and sales of goods or work performed and the cost of working time.

The purpose of labor productivity analysis is to identify opportunities for further increasing production output through increased labor productivity, more rational use of workers and their working time.

To assess the level of intensity of personnel use, a system of general, partial and auxiliary indicators of labor productivity is used. General indicators are the average annual, average daily and average hourly output per worker, as well as the average annual output per employee in value terms.

The average annual production by one worker can be represented as the product of the following factors:

GVpp = Ud * D * P * ChV (3.11)

The influence of these factors is calculated using one of the methods of deterministic factor analysis. Based on the data in table. 10 let's do this calculation using the absolute difference method.

Table 10.

Indicator	Indicator value	Change (+, -)
Indicator		Change (+, -)
Average annual headcount
including workers
Share of workers in the total number of workers (Ud)
Days worked by one worker per year (D)
Hours worked by all workers, h
Average working day, hours (P)
Production of products in prices of the base period, thousand rubles.
Average annual output per employee, thousand rubles (GW)
Worker output:
average annual, thousand rubles (GW)
average daily, rub. (DV1)
average hourly, rub. (ChV)

From the data in table. 10 shows that the average annual output of one employee employed in the main production increased by 18 thousand rubles, or 4.5%, including due to changes in:

a) the share of workers in the total number of personnel of the enterprise

Δ GVUD = Δ Ud * D0 * P0 * ChV0 = (+0.02) * 225 * 7.8 * 284.9 = +10 thousand rubles;

b) the number of days worked by one worker per year

Δ GVD = Ud1 * Δ D * P0 ChV0 = 0.82 * (-10) * 7.8 *284.9 = - 8.2 thousand rubles;

c) length of the working day

Δ GVP = Ud1 * D1* Δ P* ChV0 = 0.82 * 215 * (-0.3) * 284.9 = -15.1 thousand rubles;

d) average hourly output of workers

Δ GVChV = Ud1 * D1* P1* Δ ChV = 0.82 * 215 * 7.5 * 31.23 = +41.3 thousand rub.

The change in the average annual output of a worker is analyzed in a similar way, which depends on the number of days worked by one worker per year, the average length of a working day and the average hourly output:

GV" = D * P * ChV (3.12)

Δ GV"D = Δ D * P0 ChV0 = -10 * 7.8 *284.9 = - 22.2 thousand rubles.

Δ GV"P = D1* Δ P* ChV0 = 215 * (-0.3) * 284.9 = -18.4 thousand rubles;

Δ GV"ChV = D1* P1* Δ ChV = 215 * 7.5 * 31.23 = +50.4 thousand rubles.

Total + 9.8 thousand rubles.

Thus, the average annual output of a worker at Lika LLC during the analyzed period increased by 9.8 thousand rubles.

The influence of other factors is calculated in a similar way, followed by generalization of the analysis results (Table 11)

Table 11.

Factor analysis results


1. Number of personnel
2. Average annual output of 1 employee

2.1. Share of workers
2.2. Number of days worked by one worker per year
2.3. Length of working day
2.4. Change in average hourly output of workers

2.4.1. Changing technology
2.4.2. Change in product structure
2.4.3. Unproductive labor costs
2.4.4. Equipment modernization

At Lika LLC, large untapped opportunities for increasing the level of these indicators are associated with daily, intra-shift and unproductive losses of working time, which must be taken into account when planning and organizing production in the future.

The dynamics of labor productivity growth are shown in the diagram:

Of great importance for assessing the efficiency of using labor resources at an enterprise in a market economy is the indicator of personnel profitability - the ratio of profit to the average number of production (operating) personnel:

RPP = (P: NPP) * 100 (3.13)

where RPP is the profitability of personnel;

P – profit from sales of products;

NPP – average number of production personnel;

The factor model of this indicator can be presented as follows:

RPP = Rob * Drp * GV (3.14)

where Rob is the profitability of turnover (sales);

Drp – the share of sold products in the total volume of its output;

GW is the average annual output of 1 employee at current prices.

The initial data for factor analysis of personnel profitability are presented in Table 12.

Table 12.

Data for factor analysis of personnel profitability

Indicator	Indicator value	Change (+, -)
Indicator		Change (+, -)
Profit from sales of products, thousand rubles.
Gross production volume at current prices of the reporting year, thousand rubles.
Revenue from product sales, thousand rubles.
Average number of employees, people.
Return on sales, %
Share of sales in the cost of manufactured products
Average annual output per employee (at current prices), thousand rubles.
Profit per 1 employee, thousand rubles.

This model allows us to determine how much the profit per employee has changed due to the level of profitability of sales, the share of revenue in the total volume of products produced and labor productivity.

Table data 12 indicate that profit per employee increased by 281.74 thousand rubles, including due to changes in:

a) labor productivity

ΔRPP = ΔGW * Drp0 * Rob0 (3.14)

ΔRPP = 723.78 * 0.983 * 8.2 /100 = +58.34 thousand rubles.

b) the share of sold products in its total output

ΔRPP = GV1 * ΔDrp * Rob0 (3.15)

ΔRPP = 3587.08 * (-0.005) * 8.2: 100 = - 1.47 thousand rubles.

c) profitability of sales

ΔRPP = GV1 * ΔDrp * Rob0 (3.16)

ΔRPP = 3587.08 * 0.978 *6.41: 100 = +219.92 thousand rubles.

An assessment of economic dynamics allows us to identify quantitative characteristics of business activity, showing how the enterprise under study fulfills the “golden rule of economics”, which requires the following optimal proportions in the ratio of pace indicators:

TP > TV > So > 100% (4.1)

where TP is the profit growth rate, %

TV – sales revenue growth rate, %

So – asset growth rate, %

So = 121355: 108731 * 100 = 112%

The first inequality means that the economic potential of the organization increases, i.e. the scale of its activities is increasing. Increasing the company's assets and increasing its size, as a rule, is one of the main goals formulated by the company's owners and its management personnel in explicit or implicit form.

TV = 701605: 563089 * 100 = 125%

The second inequality indicates that, compared to the increase in economic potential, the volume of sales increases at a faster rate, i.e. The resources of a commercial organization are used more efficiently, and the return on every ruble invested in the company increases.

TP = 102498: 46166 * 100 = 220%

From the third inequality it is clear that profit is growing at a faster pace, which, as a rule, indicates a relative reduction in production and distribution costs in the reporting period as a result of actions aimed at optimizing the technological process and relationships with counterparties.

Thus, the resulting inequality is: 220% > 125% > 112% > 100%

For a comprehensive assessment of the enterprise’s activities, we determine the economic growth index by comparing extensive and intensive factors:

where IP.T. – labor productivity index;

IF.O. – capital productivity index;

IPPP. – population index;

IO.F. – index of fixed assets.

IP.T. = 418: 400 = 1.045

IF.O. = 4.34: 3.84 = 1.13

IPPP. = 200: 168 = 1.19

IO.F. = 134125: 116040 = 1.156

= 0,858

Since the obtained value for Lika LLC IEC.R.< 1, то его рост происходил в основном за счет экстенсивных показателей.

Analysis of the structure of fixed assets of Lika LLC allows us to judge the technical equipment and production conditions. It shows that machinery and equipment have the largest share (56.41% at the beginning of the period and 53.37% at the end). The change in structure was largely due to the acquisition of a land plot (RUB 7,164 thousand).

However, the share of production inventory in the overall structure is small (1.25% and 1.27% at the beginning and end of the period), but it is this component of fixed assets that has the greatest dynamics (received by 1581 thousand rubles, left by 1331 thousand rubles) and the growth rate was 117.3%.

An increase in fixed assets for individual elements indicates the correct policy pursued in the organization aimed at technical re-equipment.

An important component of the analysis of the labor resources of Lika LLC is the study of the movement of labor.

The overall workforce turnover in Lika LLC can be considered normal, but the negative point is the increase in turnover attrition (by 8%) and the increase in the staff turnover rate (by 7%), as a result, the staff retention rate has decreased by the same amount.

In Lika LLC, most of the losses (20,330 hours) are caused by subjective factors: additional leaves with the permission of the administration, absenteeism, downtime, which can be considered unused reserves for increasing the working time fund and releasing 11 employees.

At this enterprise, unproductive labor costs due to deviations from the technological process are also significant - 1640 hours.

At the end of the analysis, we can propose the following measures to ensure an increase in labor productivity and identify reserves for increasing the average hourly, average daily and average annual output of workers:

taking advantage of opportunities to increase production volumes through the introduction of new technologies and replacement of outdated equipment;

reducing labor costs for production through mechanization and automation of production, improving labor organization, increasing the level of labor intensity, reducing losses of working time, etc.

An organization is far from indifferent to how individual groups of fixed assets influence the final performance indicators of its activities. Their condition and effective use directly affect the final results of the financial and economic activities of the organization; the rational and efficient use of fixed assets makes it possible to increase production volumes without additional capital investments or with a minimum value, thereby ensuring greater profitability (profitability) of the organization’s activities as a whole.

Changes in the level of labor productivity depending on the structure of product groups and individual types of goods are not always assessed unambiguously. Labor productivity may decrease with a significant share of the newly developed product or with an improvement in its quality. To achieve improved quality, reliability and competitiveness of a product, additional costs and labor are required. However, the gains from increased sales volumes and higher prices, as a rule, cover the losses from decreased labor productivity. Therefore, the relationship between labor productivity, product quality, cost, sales volume and profit should be the focus of analysts’ attention.

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