Brief description of 2 magnesite installation service. Magnesite plate - characteristics, advantages, installation
PARTNERSHIP WITH AN EXCELLENT DISTANCE "MAGNEZIT MONTAGE SERVICE"
Categories
- Firing of furnaces and furnaces / Services for installation, repair and technical maintenance of furnaces and furnaces
- Purchase and sales of non-destructive materials / Purchase and sales of non-living non-destructive materials
- Rental and rental / Rental of passenger cars
Classified products and services based on OKPD:
- Installations, generators and devices of dielectric high frequency
- Electric ovens and electronic heating devices
- Parts of furnaces, furnaces and chambers
- Electric furnaces and units support periodic operation electric furnace buckets
- Combination furnace pins
- Electric furnaces-ladles
- Electric furnaces and installations support and new types of heating, melting and heating
- Fire grate mechanical, ash removal mechanical and similar devices
- Chambers, furnaces and their parts
- Non-electric furnaces for melting metals
Archive Knight
| OGRN | 1067417002124 |
|---|---|
| IPN | 7417013654 |
| OKPO | 78844727 |
| KAKATO | 75448000000 |
| date of registration | 15 fierce 2006 roku |
| Registrar | Interdistrict Inspectorate of the Federal Tax Service No. 8 from the CHELYABINSK region |
| Humidity type | Private power |
| Organizational and legal form | Partnerships with interconnected divisions |
| Income for 2018 | 1363489000 rub. |
| Vitrati for 2018 rіk | 1340012000 rub. |
| Statutory capital | 50,000 rub. |
| general director | Golovin Maxim Oleksandrovich |
Mini-dovidka from LLC "MAGNEZIT MONTAZH SERVICE"
LLC "MAGNEZIT MONTAZH SERVICE", m. Satka, registration date - February 15, 2006, registrar - Interdistrict Inspectorate of the Federal Tax Service No. 8 for the CHELYABINSK region. Outside official name PARTNERSHIP WITH AN EXCELLENT DISTANCE "MAGNEZIT MONTAGE SERVICE". The organization was assigned OGRN 1067417002124 and IPN 7417013654. Legal addresses: 456910, CHELYABINSKA REGION, metro station SATKA, vul. SONYACHANA, 32. The main type of activity is: “Providing services for installation, repair and technical maintenance of stoves and furnace fireboxes.” The company is also registered in the following categories: “Purchase and sale of non-residential household goods and accommodation”, “Rental of passenger cars”, “Varification of machines and equipment for metallurgy”. General Director - Golovin Maxim Oleksandrovich. Organizational and legal form (OPF) of LLC "MAGNEZIT MONTAZH SERVICE" - a partnership with limited jurisdiction. Authority type – private authority.
Taxes and collections for 2017
Splacheni organized by LLC "MAGNEZIT MONTAGE SERVICE"(IPN 7417013654) taxes and fees for 2017, according to the Federal Tax Service:
| Transport tax | RUR 271,509 |
|---|---|
| NON-TAX INCOME, which is administered by tax authorities | 0 rub. |
| Tax on income | 0 rub. |
| Fee for the main organization | RUR 67,210 |
| Insurance contributions for obligatory social insurance in case of temporary unavailability and in connection with maternity | RUB 2,258,733 |
| Insurance contributions for obligatory medical insurance of the working population, which are insured to the budget of the Federal Fund for obligatory medical insurance | RUR 21,141,456 |
| Engagement and re-arrangement for TAXES, levies and other obligatory payments (including USP, insurance. Vneskiv) | 0 rub. |
| Insurance and other contributions to obligatory pension insurance, which are insured to the Pension Fund of the Russian Federation | RUR 111,899,168 |
| Tax on added vartіst | 122,994,100 rub. |
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1 Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Establishment of Higher Professional Education “Pivdenno-Ural State University” (national pre-research university ) Branch of the Federal Budgetary Educational Institution of Higher Professional Education "SUSU" (NDU) near the Satka metro station Department of Humanitarian and Social-Economic Sciences WORK VERIFIED, Director of LLC "MMS" ADMISSION TO ZAKHIST Head of the department, Ph.D., Associate Professor E.Ek Panfilov U6. OS 2016 pp. where[. S. Ovchinnikova born 2016 Development of the program for the development of the LLC "Magnezit Montazh Service" EXPLANATORY NOTE BEFORE THE GRADUATION OF QUALIFICATION WORK SUSU branch PZ VKR Kerivnik robots, lopent K.E.M. Borodin 2016 r. Author robot student group StMD-466 X b. About G. L Vіd 6 O.V. Biska 2016 Standards controller, senior billing officer at "E. M. Snegiryova ifo) 2016 r. Satka 2016
2 Ministry of Education and Science of the Russian Federation Federal State Budgetary Educational Establishment of Higher Professional Education “Pivdenno-Ural State University” (national pre-research university ) Branch of the Federal Budgetary Educational Institution of Higher Professional Education "SUSU" (NDU) near Satka Department of Humanitarian and Social-Economic Sciences Directly "Management" » STVERDZHYU: Head of the department, Ph.D., M. S. Ovchinnikova, born 2016 ASSIGNED for the graduation qualification work of student Bisk Katerina Valerievna Group StMD The topic of the graduation qualification work - Development of the program development of the LLC "Magnezit Montage Service" work was approved by order according to the field ї in the term of the student's completed work m. 3 Final data before the work Balance sheet, report about financial results, about the collapse of penny stocks, the statute of the limited partnership "Magnezit Installation Service" (new edition), the order about the regional policy of the organization, the Federal Law "On Limited Partnerships" reliability." 4 Transfer of food that enhances development 4.1 Analysis of the activities of the enterprise LLC "Magnezit Montazh Service" 4.2 Development of the program development of the enterprise LLC "Magnezit Montazh Service"
3 4.3 Evaluating the effectiveness of the approach to replacing equipment at the enterprise of Magnezit Installation Service LLC 5 Illustrative material (posters, albums, handouts, layouts, electronic media, etc.) C ^ р 6(XV\V" *&(ХЛ( X \l.S_ MliHchlStsdHS(1l H. v T^-SCH O"CJc h JW* LGNYA QjOO S.U LSoVfcpu.^ueufo b 7_ Z o V.C4VO. z u \a y) glya c i iv b
4 CALENDAR PLAN Names of stages of final qualifying work Terms of the final stages of work Entry Icon about the new kernel 1 chapter chapter chapter Revision Erraphic part Formatting of the work Direct to review Defense of the work L ... - "Head of the department/candidate of economic sciences, associate professor M. M. S. Ovchinnikova / Kerivnik VKR / Ph.D., Associate Professor S.I. Borodin / Student L & S i) / E.V.
5 ABSTRACT Biska E.V. Development of the program for the development of the enterprise LLC "Magnezit Installation Service". - Satka: branch of YURDU, GISEN, 2016, 78 pp., 5 ill., 37 tables, bibliography. list - 26 hires, 3 supplements, 11 l. handout material f. A4. The activity is considered to be the development of a program for the development of enterprises. The object of investigation is the LLC Magnezit Montazh Service LLC, which carries out comprehensive service maintenance of thermal units. The practical part of the final qualification work, based on the results of the analysis of the development program of the enterprise Magnezit Installation Service LLC, was divided into approaches to improve the effectiveness of their activities and changes Having assessed the competitive position in the market, an assessment was made of the effectiveness of the approach to replacing equipment at the enterprise.
6 ZMIST ENTRY ANALYSIS OF ENTERPRISE ACTIVITIES LLC "MAGNEZIT MONTAZH SERVICE"...9 1L Personal characteristics of the enterprise Financial analysis SWOT - analysis PROGRAM DEVELOPMENT OF LLC "PI" ENTERPRISE TOV TOV MS Search, select post-owners and cars with the necessary characteristics Analysis of the market price Review of a loan for the purchase of motor vehicles ASSESSMENT OF THE EFFICIENCY OF THE INSTALLATION REPLACEMENT AT THE ENTERPRISE OF "MAGNEZIT INSTALLATION SERVICE"...54 VISNOVOC...68 BIBLIBL...ADDITION B...75 ADDIT OK B...76
7 ENTRY Relevance of topics. The importance of developing program development and organizational development is to ensure effective functioning of the market and promote competitiveness. Accelerated changes in the middle world, the emergence of new demands and changes in the positions of the co-worker, the emergence of new business opportunities, developments in information channels, a change in the role of small businesses, changes The role of human resources and other reasons have led to an increase in the importance of the development of the organization. More enterprises have become private authorities, and the first plan is to effectively manage these enterprises. Moreover, some of these enterprises have already established operational management, but government officials realize that enterprises can operate more efficiently, but it is practically impossible to remain on the operational level. It will be difficult to get by without a well-thought-out plan. Thus, from the above, it is evident that the theme of the project “Program development of the Magnezit Installation Service LLC LLC” is already relevant and practically significant for the highest management body, as well as for the secret gatherings of participants. Meta-works is the development of a program for the development of enterprises using the application of Magnezit Installation Service LLC. Job management: - Development of the core characteristics of enterprise; - Conducting financial analysis; - Conducting SWOT analysis; - Implementation of the development strategy of LLC "MMS"; - Finding important customers and cars with the necessary characteristics; - Vivchennya to the analysis of the flow of pennies; - Review of credit for the purchase of motor vehicles; 7
8 – evaluate the economic efficiency of the approach. The object of investigation is the activity of a partnership with an interconnected division “Magnezit Installation Service”, which was founded in 2006 to carry out activities involving comprehensive service maintenance of thermal units. The subject of investigation is the commercial activity of Magnezit Installation Service LLC. The goals and objectives set in the work reflected the logic of the material and the structure of the work, which consists of an entry, three sections, subsections, a bibliographic list and appendices. This arrangement allows for the most advanced modification of nutrition program development. Wikonian robots follow traditional methods of analysis. Zokrema: analysis of liquidity, profitability, indicators of business activity and financial strength, as well as SWOT analysis. The practical significance lies in the fact that the development program in the robot allows the company to increase the efficiency of its activities and improve its competitive position in the market. It is recommended that the results of the project be taken into account during the time of improvement of the enterprise of Magnezit Installation Service LLC. 8
9 1 ANALYSIS OF THE ACTIVITY OF THE ENTERPRISE LLC "MAENEZIT MONTAZH SERVICE" 1.1 General characteristics of the enterprise General provisions: the enterprise may also be externally hired Partnership with interconnected divisions STU “Magnezit Montage Service”, shortly named the Partnership LLC, the Federal Law “On Partnerships with Interconnected Responsibilities”, other regulations acts that regulate the activities of businesses on the territory of the Russian Federation. Location of the organization and index: , Russian Federation, Chelyabinsk region, Satka town, Sonyachna street, Budinok 32. The organization has a number of strengthened structural units in the area. Vokuznetsk near the Kemerovo region and in Chelyabinsk. TOV "MMS" respects the creation of new products of new products, the promotion of high profitability and stability of its business, the provision of shareholders with a high income on investment, capital through the promotion route profitability of the organization's assets and payment of penny dividends, their main method is the creation of independent government, including external economic , activities and profit recovery. To achieve these goals, LLC "MMS" utilizes all available possibilities, including further efforts to reduce costs, increase efficiency and reduce the cost of work, which is hoped for, as well as the implementation of new progressive technologies ій. Having established a contract with the company Magnezit Installation Service for the transfer of a thermal unit in a comprehensive service, the contractor obtains immediate benefits: it transfers to an external contractor the function of managing a non-core function yu, losing the ability to concentrate beyond 9
10 main business, quickly depletes warehouse stocks and, therefore, removes part of the working capital, stabilizes (in most cases it reduces) the cost of heating materials and their recovery, lower є expenses for labor costs for personnel involved in assembly, installation, maintenance and repair operations. . Magnezit Installation Service mainly specializes in installation, repair and maintenance of thermal units and equipment. The service of comprehensive service maintenance of thermal units, provided by the current company Magnezit Montazhnazh Service, involves the transfer of a number of functions that are non-core for metallurgical, cement and other manufacturing plants to an external contractor, I which is supplied with necessary materials, knowledge, information, qualified personnel and financial resources. Such transfer of an additional function to outsourcing allows the company to concentrate on the main business, creating a mind for the accelerated growth of its shareholder value. And also carry out other types of activities: - wholesale trade in fireproofing products; - Trade and purchasing activities; - organization of specialized enterprises and company stores from separate trade; - Budіndustria and everyday life; - repair of equipment affected by the exhaust system; - repairs with partial preparations and structures; - Repair of baking cars; - processing of mineral ore and rendering of services from sawing stones; - providing consultations, training and services in economics, marketing, patent licensing and other areas of activity; - Organization and operation of warehouse facilities, provision of warehouse services, organization of consignment warehouses; - acquisition and implementation of patents, licenses and distributions; 10
11 - organization of exhibitions, conferences, seminars, courses and other events and other types of government activities that are not protected and do not comply with the official legislation of the Russian Federation. For other types of activities, which are defined by Federal Law, marriage can only be carried out under a special permit (license), one of the direct activities of the organization and mine surveying robots, which include adjusting the geometric axis, checking the angle of the furnace, leveling the frames, the compatibility of the drive axis, as well as repair, installation and lining robots with further monitoring of the furnace. The procedure for establishing a mine, funds and profits of a partnership: the statutory capital of the organization means the minimum size of the mine, which guarantees the interests of its creditors and the formation of rubles. The statutory capital was contributed as a cost. The organization's main assets include fixed assets, working capital, as well as other material assets and financial resources that are purchased on legal basis and are shown on an independent balance sheet. The statutory capital of the organization at the moment of the state registration was paid by its participants of a pittance in size. The partnership has the right to make decisions quarterly, once a week or once a week, about the distribution of its net income among the Participants. Part of the organization's profits is intended for distribution among the Participants and is distributed in proportion to their shares in the statutory capital of the partnership. The partnership does not have the right to make decisions about the distribution of its profits between the Participants in the cases and in cases referred to in Article 29 of the Federal Law “On Partnerships with Interchanged Subsidiaries”. Organization and management of activities: the main governing body of the organization is the gathering of participants. At the time of registration
12 The partnership was formed by one Participant (Chief). Until the increase in the stock of Participants of the Partnership, the functions of the main governing body of the Partnership are assigned to the Participant. Decisions regarding food that fall within the competence of the Foreign Gatherings of the Partnership participants are accepted by a single participant of the Partnership in the same way and are drawn up in writing. The representative of the participant acts on the basis of a written power of attorney, issued in accordance with the official legislation of the Russian Federation. Participants cast a number of votes in proportion to the size of their shares in the Statutory Capital of the Partnership. The secret gatherings of the participants are overwhelming the Head, who is able to gather from the participants a simple majority of voices from the secret number of votes of the participants in the meeting. The operational management of the partnership's activities is carried out by the partnership's single-single final body - the General Director, who acts in accordance with the agreement (contract) that is included in it. from the planting) By the formal gatherings of the Participants in the term for five fates. The General Director, without power of attorney, represents the Partnership and the practical management of the work of the Partnership according to the principles of unity of authority, subject to the decisions of the General Meetings of the Participants. The General Director is responsible for the gathering of participants and bears responsibility for the current activities of the Partnership and the appointment of positions for the new task and functions. Functions of the General Director: - ongoing control over the implementation of the procedure established by the legislation of the Russian Federation for the character and status of the Partnership; - personally confirms for the final decision of the final gatherings of participants; - provides information about the final decision of the Global Meetings of the Participants; 12
13 - sees punishment for recognition, hires, releases and stagnates the desire and tightening of the Partnership's employees; - opens the openings of the jars and other parts; without a power of attorney in the name of the Partnership, including representing its interests and interests; - represents a power of attorney for the right of representation in the name of the Partnership, including a power of attorney with the right of verification; - ensures the knowledge of current and long-term plans of the Partnership, contractual obligations; - makes decisions about the deployment of the Partnership’s military personnel both within the borders of Russia and beyond the border. In addition, the General Director has the right to make decisions on all activities of the Partnership that do not fall within the competence of the General Meetings of the Participants and within the limits assigned to him by the supreme management body of the Partnership. In order to verify and confirm the correctness of the completed statements and balance sheets of the Partnership, as well as to verify the current statements of the Partnership, the right to obtain a professional auditor who is not bound by the major and interests with the organization, specially related to the functions of a single-specialty branch body Partnerships and Participants. Participant of the Requests: - for the decisions of the Foreign Collections, the Participants make contributions to the main Partnership in order, size, warehouse and line, transfer to these decisions; - notify in writing other Participants of the Partnership about the intention to sell the relevant part of the statutory capital at a designated price and other minds to sell a third party; - do not disclose confidential information about the activities of the Partnership; 13
14 - repeal the most powerful statute of the official legislation of the Russian Federation; - Comply with other obligations imposed by the Statute of the Partnership, the legislation of the Russian Federation, as well as the decisions of the Global Meetings of the Participants. The participant has the right: - to take part in the rights-managed partnership in the manner established by Federal Law and this Statute; - be present at the social gatherings of the partnership participants, take part in the agreed meals and vote when decisions are made; - collect information about the activities of the partnership and become familiar with its accounting books and other documentation in accordance with the procedure established by this Statute; - take your share from the distribution of profits; - sell or otherwise acquire your share from the Statutory Capital; - at any time to leave the partnership regardless of the other Parties; - Recover from the liquidation of the partnership, part of the mine that was lost after the settlement with creditors, or else it is worth it; - collect and contact the management bodies of the Partnership; - Exercise other rights conveyed by the Statute of the Partnership, the legislation of the Russian Federation, as well as the decisions of the Global Meetings of the Participants. The organization employs a team of highly professional facists, which has no analogues on the market of Russia and neighboring countries, which allows LLC “MMS” to manufacture robots of almost any level of complexity . 14
15 1.2 Financial analysis Financial analysis is a process based on the analysis of the current and future financial state of an organization by assessing its financial stability. An assessment of the financial situation is carried out based on the accounting data. Liquidity analysis Liquidity is the value of any asset to be transformed into cash and the value of any asset to be transformed. It’s in pennies under the hour of the distillation-technological process. The difference in concepts lies in the fact that this asset is viewed in the first instance as a commodity, and in the other as a necessary element of the manufacturing-technological process, during which a natural transformation of the asset occurs. The fluidity level is indicated by the duration of the period during which the cat’s transformation can occur. Analysis of the liquidity balance is based on the equal sums behind the asset, grouped at the stage of declining liquidity, with short-term losses at the liability side, which are grouped at the stage of collapse and their repayment. To analyze the liquidity of the balance sheet, asset statistics are grouped according to equal liquidity - from those that are quickly converted into pennies to the smallest. And pasiv group for the terminology of payment of crops. Under the liquidity of the enterprise, we understand the presence of new negotiable factors, which seem to theoretically provide sufficient repayment of short-term goiters. Acceptance of liquidity, as its negotiable assets formally exceed short-term obligations. Depending on the liquidity stage, so that the liquid is converted into liquids, the assets of the enterprise are divided into the following groups: 15
16 And the most liquid assets, they include cash and short-term financial investments. A2 - assets that are quickly sold, this includes receivables, payments for which are due for 12 months after the end of the day. Az - completely sold assets, statistics of another section of the balance sheet, which include PDV reserves, accounts receivable, payments for which are due 12 months after the due date and other current assets. A4 - it is important to sell assets, before this group contributes non-current assets. P is the most important terminology, which includes creditor debt. P2 - short-line tasks, before them there are short-line positions and other short-line passives. P3 - long-term obligations, reporting long-term loans and positions, as well as income for future periods, reserves for submissions, expenses and payments. P4 - permanent liabilities, the statistics of the third section of the balance sheet, capital and reserves, are added to them. amount of power to capital and companies. Since there is a significant imbalance between A1 > P1, it is important to note the organization’s payability at the current time of the balance sheet. The organization has sufficient coverage of the greatest number of terms and conditions and the greatest liquidity of assets. Since there is a significant imbalance A2 > P2, then assets that are rapidly being sold, the transfer of short-term liabilities and the organization may be payable in the near future with the settlement of current settlements with creditors, the withdrawal of funds for the sale of products on credit. If there is an imbalance of AZ > PZ, then the potential, if necessary, for the sale and payment organization is possible for a period equal to the average cost of one turnover of working capital after the date of completion I balance. 16
17 In summary, the current view of the balance sheet of the represented enterprise LLC "MMS" is presented in Table 1. Table 1 - Aggregate balance sheet of liquidity of the enterprise LLC "MMS" Name 2013 thousand. rub rik tis. rub rik tis. rub. Eh, huh? Following the data in the table, you can follow the results: in 2013, the current organization provides all minds with absolute liquidity, the balance of production is absolutely liquid. Updated from 2014 to 2015 pp. From several obligatory minds, absolute liquidity is not achieved except for one thing, and then the balance of the organization ceases to be absolutely liquid. Nedotrimannya Umovi, > P] (1 495<9 149на 2013 год, < на 2015 год) свидетельствует о недостаточности наиболее ликвидных активов для оплаты срочной кредиторской задолженности. Соблюдение условия А2>P2inform about the adequacy of the Swedish-realized assets for the repayment of short-term loans and positions. Dotrimanya mind A3 > P3 talk about the sufficiency of assets that can be fully implemented to cover long-term liabilities. Dotrimannya Umovi A4<П4 говорит о достаточности собственного капитала и других постоянных пассивов для обеспечения потребности в оборотных активах. 17
18 For the analyzed enterprise, three minds are added together, the balance can be found to be often liquid. Please note that the analysis of liquidity balance, which is carried out according to the laid out scheme, is similar, more detailed, to the analysis of payability using additional financial ratios. In order to determine the extent of liquidity, it is necessary to measure the coefficient presented in Table 2. Table 2 - Liquidity coefficients. liquidity Liquid liquidity ratio Absolute liquidity ratio Economical substitution Shows which part of the production line the company produces. It shows what part of the current crops can be repaid for a share of liquid assets. Shows how much of the company's current assets can be repaid by cash flows and short-term financial injections Smart designated TA - current assets; TO – exact tasks TA – exact assets; TO – exact goiter; 3 – reserves DS – koshti; KFV – short-term financial deposits; TO - precise goiter Formula _ TA _ A1+A2+AZ pro ~ TO P1+P2 _ T A -3_ A1+A2 pl _ TO P1+P2 y _ DS-KFV_ A1 al ~ TO P1+P2 Liquidity is one from the most important indicators of the financial status of the organization, which encourages its ability to promptly pay the debt. The easier and faster it is possible to exchange an asset with the guarantee of your new stock, the quicker it is. For a product, the liquidity is consistent with the liquidity of its sale at a nominal price without additional reductions. For example, the assets of a company that appear on the balance sheet may have different liquidity. Let's look at how liquidity is assessed, liquidity ratios and the specifics of their significance in financial analysis. 18 were deducted from the renovations carried out
19 results for the best possible picture of the liquidity ratio for three periods in Table 3. Table 3 - Liquidity ratio at the enterprise of LLC "MMS" Index 2013 2014 2015 Total liquidity 20.4 4.2 4.4 3.5 3.8 Absolute liquidity 12.1 0.2 0.9 Average value of liquid liquidity 6.2 4.4 Average value of liquid liquidity 5.4 3.7 Average value of absolute liquidity 1.6 0.6 The table shows that about the coefficient of liquid liquidity in mm. The standard value exceeds 2.5. It is clear that the enterprise is not actively recovering its current assets. You can also witness an irrational capital structure, which may be associated with an increased turnover of assets, investments in reserves, and unjustified increases in receivables. The standard values of the liquid liquid coefficient are in the range of 0.7 to 1. For our organization, the critical value of the liquid liquid coefficient is more than one And it will be insured because any enterprise may strive to ensure that the amount of receivables does not exceed the amount of the loan withdrawn by it For example, the organization is clear that it is possible for the organization to pay for its claims in full. The recommended absolute liquidity coefficient value is greater than 0.2. This corresponds to the norm and remains high. This is to testify to the obvious acumen of the organization for covering short-line crops. In our opinion, it is recommended to highlight the ineffective and irrational use of funds that could be directly used for the development of enterprise. 19
20 Focusing on the elimination of the liquidity coefficient, it is possible to record a decrease in indicators, which indicates that the company has experienced entry, due to the enhancement of its activity of the leading factor Liquidity rates up to standard values. In 2015, the results of the life of the approaches are already clearly visible, the greatest decrease occurs with the total liquidity coefficient, the least decrease occurs with the absolute liquidity coefficient, which is found on Closer to the recommended values of experts, which are precisely presented on the baby 1. NI- Ultimate liquidity Absolute liquidity Figure 1- Liquidity ratios of the enterprise LLC "MMS" Profitability analysis It is important to understand how to adjust the profit indicator, we can name groups of indicators for analyzing the profitability of the enterprise: profitability capital, profitability of sales, profitability of production. Profitability is a clear indicator of economic efficiency. It comprehensively promotes the efficiency of the use of material, labor and financial resources, and the flow of natural resources. The profitability ratio is calculated as the ratio of income to the assets, resources or flows that form them. You can turn it around for a gain of one 20
21 invested koshts, and from the profit, as I carried the skin, one penny was taken away. Profitability is a profit-making, external indicator of economic efficiency. For further analysis, it is necessary to analyze the indicators presented in Table 4. Table 4 - Profitability indicators Indicator Economic substitution Formula Profitability Characterizes the income, enterprises, which the enterprise receives from the skin ruble, t v advance for the formation of assets. Profitability Characterizes the visibility of the power capital of the profit for ^ investments of the power owners t v this organization (shareholders and) capital. Profitability of fixed assets Return on sales Characterizes the current income from the warehouse and revenue from products. Viral sobivartіst 0 h i sta i p r i b l e av erage v e l l i n a c t i v a n d b e r i a n n a n t v h i s t a i p r i b l l avera ge v e l i t h a n d v a l c a p i t a l h i l l a p r i b l av erage v e l i c h a n constant n y a c t i v o _ Before net income revenue Sobivartistsales 11c - revenue After the expansions, for the best possible visualization of the data, we summarized all indicators for two periods in table 5. Table 5 - Profitability indicators of LLC "MMS" Show nickname 2014 rik, % 2015 rіk, % Profitability of enterprise -19.244 19.731 Return on capital -22.048 24.173 Profitability of fixed assets -19 5 Virobnica sobivartіst -0.805- 0.739 Per withdrawal Their profitability data shows that until 2015, which was equal to 2014, the organization took profits as a form of sales, so and the key to financial and government activity, which was positive 21
22 values of all three views in the table of profitability indicators. This is a positive trend in the development of entrepreneurship. We can calmly talk about the fact that the organization’s payment capacity does not raise the usual doubts and the enterprise has a chance for further development. Focusing on the elimination of profitability indicators, it is possible to record an increase in indicators, in this situation the importance of which is important to balance with the dynamics of fixed assets and the overall performance of the organization And, since the smells are also growing, then we can say with success that the business is collapsing in the right direction of development. The dynamics of the increase in indicators is presented in figure 2. “Ni- Return on assets Profitability on bet capital ~ Profitability on net income Figure 2 - Indicators of profitability of the enterprise LLC "MMS" Indicators of business activity Evaluation of fishing activity directly analysis of the results and efficiency of the main flow of fishing activities of the enterprise. To analyze business activity, various indicators can be used to characterize the effectiveness of the allocation of material, labor and financial resources. The main ones are: resource output (the turnover ratio of advanced capital) and the stability ratio of economic growth. 22
23 The business activity of a commercial organization is monitored using a system of simple and clear indicators. Indicators of business activity allow us to analyze how effective the production of vicoristics is. Analysis of business activity is based on the observed levels and dynamics of turnover ratios. Relevant indicators of business activity (turnover), which characterize the effectiveness of the organization's resources, which is the turnover rate. The average value of the indicators is calibrated to the average chronological value for the previous period (for the number of available data); In the simplest way, it can be calculated as half of the total output at the beginning and end of the growing season. The financial development of an organization depends on how much of its investment in assets turns into real money. In order to protect the indicators of turnover of business activity, it is necessary to first develop the average value of capital, receivables, accounts payable and the amount of basic assets. The simple average values are presented in Table 6. Table 6 - Average values of the displays of LLC "MMS" Displays 2014, thousand. rub rik tis. rub. Average value of official capital 37880.5 Average value of accounts receivable 21054.5 Average value of accounts payable Average value of fixed assets 9326 Business activity of the enterprise in the financial aspect is manifested first of all that's all, the speed of turnover of yogo koshtiv. p align="justify"> The importance of turnover indicators is explained by the fact that turnover characteristics largely indicate the level of profitability of an enterprise. Now, if we have all the indicators for the breakdown of turnover, we can analyze the indicators of business activity for 2013 and 2014. 23
24 For the best possible picture of the collected data, we summarize all indicators of business activity for two periods in table 7. Table 7 - Indicators of business activity of LLC "MMS" Indicators 2014 2015 Asset turnover, day 2 2 Turnover power capital, day2 assets (fund giving) 8 7 Accounts receivables turnover ratio, turnover 3.5 2.5 Accounts receivables turnover period, day Accounts payable turnover ratio, turnover 11.5 6 Accounts payable turnover period i TOV "MMS". Decrease in such indicators as asset turnover, capital turnover, fixed assets turnover, receivables turnover ratio and the period of accounts payable turnover, or an increase in the debt turnover period The foreign debt ratio and the creditor debt turnover ratio. To achieve acceptable values of indicators of business activity, try to reduce and maintain such a level of the receivables turnover ratio within reasonable limits. To achieve the goal of reducing the turnover ratio of accounts payable debt by reducing the average value of debt debt. Increasing asset turnover at the same time as increasing the turnover of raw materials reserves, and also, obviously, speeding up the period between receivables and accounts payable. The relocation of receivables over creditors, as well as the high values of the payment capacity criteria indicate a stable financial structure of the enterprise. Changing the periods of turnover of accounts payable and accounts receivable is presented in detail at Malyunka 3. 24
25 S Turnover period DZ Turnover period KZ Figure 3 - Turnover periods for LLC "MMS" Indicators of financial stability Financial stability of a business - the ability of a business to finance its assets I will help you with calm, steady forces. Vaughn is characterized by the totality of absolute and specific indicators. The warehouse is part of the vital stability of the enterprise, the balance of financial flows. p align="justify"> Financial stability ratios, which characterize the independence of the individual element of the company’s assets and the main one as a whole, give the opportunity to determine how to determine the company’s financial stability Worn out. The classical theory of analyzing financial strength and financial stability understands such a relationship between assets and organization, which guarantees the constant balance of the economy. sti organizations. Thus, as indicators of financial stability, they can be used as indicators of the ratio that characterize the structure of the asset and liability balance sheet, as well as the relationship between adjacent items of the asset and liability. Absolute indicators of financial stability are indicators that characterize the level of security of current assets by their formation. 25
26 For the organization under consideration, a number of indicators of financial stability for 2014 and 2015 are analyzed. and for the best possible picture of the extracted data, we summarize all the indicators for two periods in table 8. Table 8 - Indicators of financial stability of LLC "MMS" Indicators 2014 2015 Net working capital Coefficient of the final payment Article 5.44895 Coefficient All indicators are presented that are within the regulatory framework This means that there is a high level of independence from external sources of obtaining financial resources, a low rate of bankruptcy, and the availability of loans will be quickly fixed until market conditions change. Net working capital allows the company to quickly pay off all or most of the short-term claims, and this increase is a positive trend for the organization of the contract. Other indicators have also increased during the period, but not in a significant way, and it will not be entirely possible to look at them as a positive side. 1.3 SWOT - analysis The technology of SWOT analysis is widely used in strategic management and management, as it is at the same time a simple and clear tool for assessing the competitiveness of a company in the market. The peculiarity of the method is that, starting from the 1980s, SWOT analysis is actively used to develop strategic decisions without losing its relevance for the entire hour of use in the managers’ tools. A method of strategic planning that relates to the identified factors of the internal and external core of the organization and their subcategories. 26
27 SWOT decryption: S = Strengths, strengths of the product; W = Weaknesses, weak sides of the product; (^Opportunities, company's capabilities; T=Threats, company's threats. To identify strengths and weaknesses, conduct a SWOT analysis. Table 9 - Strengths and weaknesses of LLC "MMS" Strengths of Opportunity - popularity and recognition - move the bar to the entrance to the market ; brand"; comparison with new ones - complexity of services; companies. - qualified specialists; - success in tenders. Weaknesses Threats - high occupancy rate - demographic decline; similar employees; - advancement service tax rates are high due to inflation and prices ; - low concentration of ordinary sports workers in the development of enterprise. This analysis can be characterized in such a way that the strengths of the organization are reflected in the rest of the world. For example, popularity in recognition of the brand, since it entered the market in 2006 and has ten years of work under its belt, And there are positive influences on the side. There are no similar enterprises in this area. We can say that this is a single company in the territory of the Ural Federal District. Another strong point of the organization is the complexity of services, as a result of which the enterprise receives the greatest number of specialists for smooth and clear procurement. One of the strengths is qualified specialists, and the organization employs a team of highly professional facists in its dedicated team, which has no analogues on the market of Russia and the region neighboring countries, as permitted by TOV 27
28 “MMC” can be used at virtually any level of foldability. One of its strengths is its victory in tenders, since it is not difficult for a company to win a tender, since the organization already has great evidence of losing the tender. The weak side of any organization is the longevity of the staff, some of which are oriented towards university staff. So, one of the weaknesses of the organization is the high level of inflation and prices, which means that during inflation the proportions that have been established in the prices of services, the organization, are destroyed. It is becoming increasingly easier to adopt the most cost-effective solutions. It is even more important to make an economic forecast and carry out long-term developments. So, the very low level of concentration of ordinary military workers in the development of entrepreneurship is a weak side - but it seems that ordinary military workers are short of wages and do not want to earn money from people. Possibilities mean moving the bar'er to the entrance to the market, then. From the beginning, it is necessary to revoke a license to engage in surveying activities, and the robots include geometric axis adjustment and furnace adjustment. So, it is possible to combine with new companies, now the activity is developing at full speed and it is necessary to keep an eye on the market; perhaps a new active organization has appeared, which is currently taking the organization out of development technical proposals and projects for various thermal units and their units. One of the threats the organization is examining is the demographic decline, which, due to the poor ecology of the population of the place, makes it more important to move to other places. It will be more important to know young specialists. Also a threat to business is the increase in the tax rate for damage, which is based on market value. In any case, businesses are encouraged to match the price increases for their services so as not to overcharge. After this, buyers develop hostility because of the stink 28
29 pay for this type of service. This plays a negative role in the development of entrepreneurship. The SWOT analysis shows that the company can achieve serious competitive advantages, which will allow it to retain existing customers and expand the market. However, the increasing instability of the economic situation in the region is not a positive factor. Based on the results of the analysis, it is possible to draw conclusions about the feasibility and necessity of developing a development program at the enterprise of LLC "MMS" 29
30 2 DEVELOPMENT OF PROGRAMS FOR ENTERPRISE DEVELOPMENT OF LLC “MAGNEZIT MONTAGE SERVICE” 2.1 Choosing a development strategy for LLC “MMS” If you think of a “strategy for enterprise development”, then, as a rule, it seems similar to the plan Bo program, directed to the head of » goals. The key component of any significant strategy is the “potential of the future”, which is how the company develops a development strategy. In the process of implementing the skin strategy, the care line achieves its task and effectively consolidates its function. A vital role belongs to the great caretaker. From the analysis of the activities of the enterprise, it is clear that the organization is working effectively, and there is no need to hesitate. Even competitive businesses can improve their assets and complete important operations in a shorter period of time. With all this said and the analysis carried out, the choice fell on the strategy of differentiation. Differentiation strategy. This type of strategy develops in such a way that the enterprise can increase or create new and lasting value of its position. The methods of establishing a strategy for business development are of no importance. Differentiation according to the manufacturing process lies with a lower price, shorter guarantees and a more trivial term of service compared to similar competitors. You can also select standard parts and raw materials, thereby changing the amount spent on manufacturing. It is clear that the differentiation strategy is especially successful if the revenues exceed the type of innovation. However, uniqueness can be easily created by competitors or competitors can’t take advantage of the product
31 services of uniqueness, giving superiority to the products of other enterprises, differentiation must be recognized not far away. It is impossible to guarantee the success of the differentiation, so it is difficult to transfer, as it is easy to get to the product: you may not be aware of its color, the price may be protected, the reason may lie in the design or colors oh decided. One of the problems facing business management is the physical and moral wear and tear of fixed assets. That’s why today’s renovation, reconstruction, new equipment is not a priority for the plant, but it’s important that the plant will be ready for tomorrow. For the organization LLC "Magnezit Installation Service" the decision to replace the equipment was praised. Apparently, to modern minds, it is possible that the organization’s policy conveys a steady increase in capacity, which is an incentive for successful and stable work to the team. With this policy, through many years of success, the fahivists of the vyrobnitsa may be able to advance their qualifications, vizhjayuschie in different centers and vyrobnitsa. Using modern methods allows you to keep up with the times and reach the right place with the given services. Through the insignificance and inaccuracy of the outlines, a strategic project can easily turn into an empty turn. This cannot be tolerated, and the expenditure may lead to the planned results. Apart from the primary practice of financial control, the focus should be on cost recovery rather than on budget control. 2.2 Search, select the most suitable customers and vehicles with the necessary characteristics Replacement of equipment that requires replacement: - a truck crane with a lifting capacity of 25 tons; - Samoskid; 31
32 – passenger bus; -passenger car 7 months. For further considerations, it is necessary to know the specific amount that will need to be spent on replacing the installation. To understand whether there will be a better chance of buying this or another car, it is necessary to analyze different customers. The prices quoted are for an ear of worms. We will analyze prices based on the results of selecting the most popular models of hoisting equipment for wired generators, and also analyze the technical characteristics of truck cranes 25 tons of several postal workers. A 25 ton truck crane is mounted on KAMAZ, MAZ and URAL vehicles. Cranes with a capacity of 25 tons are required in Russia. The range of truck mounted cranes with a capacity of 25 tons includes 25 models. Main types of rice: - basic cars; -maximum life of the line and profile; - the ability to vikoristanya podovzhuvacha strіli ("goose"); - Vikoristannya of additional antiags; - Possibility of installing additional equipment for work in special climatic conditions; - Control system for crane operations; When choosing a truck crane, we pay attention to its importance and technical characteristics. The characteristics of 25 ton truck cranes vary significantly. The leather model of the tap has unique durable power. The Moscow postal owner of PALFINGERSANY truck cranes was able to get to the truck crane. Characteristics of the truck crane: lifting capacity of the crane is 25 tons, boom depth is 10.2 meters, jib is 9 meters, maximum lifting moment is 89.1 tm, 4 sections 32
33 telescopic boom. The agency for sale is located at the Moscow City Center, st. Fabritsiusa 42, bldg. 1 The capacity of a truck crane without delivery stores yew. rub. without VAT. The maximum permissible limit is set to 1080 thousand. rub. At once yew. rub. The route from Moscow to Satka is 1591.8 km. On the website of this postal owner, there is a graphic butt of a truck crane in the most laid out form of a small 4. "S Figure 4 - Working ranges of the PALFINGERSANY truck crane Another Moscow supplier of truck cranes is LLC "TECHPROMSERVICE". Characteristics: vantazhopidyomn The truck crane has a lifting capacity of 25 tons, a maximum of 60 meters, a maximum lifting moment 80 tm., 3-section telescopic boom. The seller is located in Moscow, Severyaninsky Proezd. The capacity of a truck crane without MPE adds up to thousand rubles. MPA rubles. At a time rubles. From Moscow to Satka becomes 1,591.8 km.
34 The closest supplier of truck cranes with a capacity of 25 tons is the Chelyabinsk company AUTOTRAX Group LLC. Characteristics of the truck crane: lifting capacity 25 tons, boom length 22 meters, 3-section telescopic boom. The seller is located in Chelyabinsk st. Vorovskogo 15 b. Rodzinka of this seller and those who provide a guarantee to the manufacturer. Variety of truck crane without maximum permissible value thousand. rub. Maximum permissible value is old. rub. At once yew. rub. The distance from Chelyabinsk to Satka is 184 km. To make it easier to select a truck crane operator, let’s take the data from Table 10 and analyze it. Table 10 - Choice of truck crane operator Company Location of delivery Distance to Satka km. Vart_st without maximum permissible limit thousand. rub. MPE tis. rub. At once yew. rub. PALFINGERSANY Moscow 1 591, TEHPROMSERVICE Moscow 1 591, AUTOTRAKS Group Chelyabinsk Based on these technical characteristics, we can say that if you choose a truck crane according to geographical distribution, then the closest supplier is Chelyabinsk company, but it’s on the road. truck cranes, listed on the seller’s website, do not correspond to working conditions, and the very end of the line does not correspond to working conditions at LLC “MMS”. Based on the fact that the nearest seller does not influence us, we look at the Moscow postal dealers of truck cranes. The quality of the truck crane of the PALFINGERSANY company outweighs the quality of the TEHPROMSERVICE company by rubles, and the first supplier has the technical characteristics that best suit the activities of LLC "MMS" " Therefore, the purchase of a truck crane will be carried out from the company PALFINGERSANY and the purchase price is included. rub. After analyzing the customers of truck cranes, it is necessary to choose the company that sells the self-skid. Let's take a couple of postal employees 34
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By controlling the molding process, it will split and improve the profit of the enterprise. Economic change and the essence of profit. Analysis of profit and profitability. Ways to move profits, come in, direct reduction of receivables.
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QUALIFIED JOB
Income of enterprise (on the application of LLC "Magnezit Installation Service", Satka m.)
Chelyabinsk - 2012
ENTRY
It is important to re-evaluate the importance of economical analysis of such important indicators as profits and profitability of the enterprise, as well as the profit itself and the final financial result of the enterprise’s activities, which is ultimately replenished no financial resources of the enterprise. To characterize the effectiveness of the gas production process, the profitability of various areas of activity (government, financial, enterprise) in economic analysis, indicators of revenue and profitability (profitability) toughness).
The first, although seemingly powerful, is based on the work of the enterprise, the other indicator - the indicator of profitability allows you to accurately assess the level of development of the enterprise, as a whole, and from different sides.
Profit from market minds is one of the main goals of adoption and a criterion for the effectiveness of production. Managing the profit and profitability of an enterprise allows one to identify a large number of development trends, indicating a reduction in government activity, and also reveals reserves for increasing profits and profitability, which can be resolved , allows the enterprise to successfully carry out its activities, which underscores the relevance of this work.
look at the essence of profit and the process of managing the profit of an enterprise;
date of assessment of the profitability of the business activity;
analyze the profits and profitability of Magnezit Montazh Service LLC;
The object of investigation is the limited liability partnership “Magnesit Montazh Service” (in short, the trade name of the partnership is LLC “Magnesit Montazh Service”).
The subject of the purchase is Magnezit Installation Service LLC.
The final qualification of the work consists of an entry, three sections, subdivisions, a bibliographic list and supplements.
Zagalny obsyag roboti – 85 pages.
The final qualifying work is illustrated with 13 little pictures, 22 tables, 1 supplement. The bibliographic list includes 63 dzherel.
The information base is accounting information, and Form No. 1 “Balance Sheet” and Form No. 2 “Report on Profits and Surplus” for 2010-2011.
The final qualification of a robot consists of an input, three main sections, and subdivisions. The first section requires an understanding of the basic concepts of research, the methodology that is used when analyzing revenue and profitability.
In another section, directly representing the analysis of profit and profitability from the established methods, a short description of LLC “Magnezit Installation Service” is presented.
In the remaining section, the goal is to reduce the financial situation of the enterprise.
1. ECONOMICAL INVESTMENT FOR PROFIT OF ENTERPRISE ACTIVITIES
1.1 The essence of the profit of the business activity
Business income is the most important economic category and is traditionally considered the main method of activity of any business.
At the same time, this interpretation of the role of profit is not the same. According to the current Anglo-American financial school, which has rejected knowledge from rich countries of the world, the priority of business activity is not so much profits as it is income - maximizing the income of business owners. A characteristic of the growth of income of the owners of the enterprise is the size of the flow and the amount of their income on capital investments, which results in the withdrawal of profits. This goal is due to the fact that enterprises can ensure increased profits, for example, by saving money on technical maintenance of production or personnel training, and in the future can lead to a reduction the effectiveness of its functioning through a high rate of depreciation of fixed assets or a low rate management. at the enterprise. Therefore, in today's minds of the financial crisis, it is not only about the formation of financial resources of enterprises, but also about such parts of them and research that would allow enterprises to maximize their market yield It is possible to ensure an increase in the income of government officials. The possibility of self-growth of capital will be ensured by the way of capitalization of part of the profit captured by the enterprise, then. It is directly applied to the growth of assets. The greater the amount and the level of capitalization of the profits generated by the enterprise, the greater the versatility of its net assets, and, consequently, the market versatility of the enterprise as a whole. At the same time, without optimization, it is impossible to achieve profit for these purposes.
Profits are the simplest and most complex category of market economics. Its simplicity is indicated by the fact that it is the main and main destructive force of the economy, the main spontaneous motive for the activities of entrepreneurs in a market-type economy. At that very hour, its complexity is indicated by the diversity of everyday aspects that it conveys, and by the diversity of images in which it appears.
Profit characterizes the economic effect of the inheritance of the activity of any subject of government. Income for business means that income is lost outweighing all expenses associated with its activity. In other words, the large amount of income is excessive, which is the difference between the total income and total expenses in the process of business activity.
The income has a stimulating function. This means that profit is both a financial result and the main element of the financial resources of an enterprise. Therefore, the production is focused on extracting maximum profits, which is the basis for the expansion of manufacturing activities, scientific, technological and social development of enterprises, and the material desire of workers. The profit of a business is a criterion for the effectiveness of a specific operational activity. The individual level of income from Galouze’s peers is characterized by the level of intelligence (preparedness, intelligence, initiative) of managers in successfully carrying out government activities There is a market economy in the minds and there is a financial crisis in the minds.
Revenue is one of the most important elements in the formation of budgets of various countries, which allows the state to fulfill its functions. The mechanism for redistributing the income of businesses through the tax system makes it possible to replenish the revenue portion of the state budgets of all regions.
Income is the most important factor in satisfying the social needs of the marriage. The social role of the profit is manifested, especially, in those who need to overinsure themselves to the budgets of different countries in the process of its subsidy, and in the implementation of various government and local programs. In addition, this role is manifested in the satisfaction of the costs of the lost profits of the enterprise, and part of the social needs of its personnel.
Profit is the main mechanism that protects the enterprise from the threat of bankruptcy. Businesses are more successful in emerging from a crisis with a high potential for generating profits. In exchange for capitalization of the withdrawn profits, payment capacity can be quickly renewed, financial stability can be increased, and additional reserve financial funds can be formed.
The financial result of profits appears in the following main types: gross, income and net profits.
Balance sheet (gross) profit is the total profit of an enterprise, taken away for the previous period from all types of commercial and non-viral activities of the enterprise recorded in its balance sheet. This includes: income from products (jobs, services); income from fixed assets and other material assets of the enterprise; income from sales operations, changed from the amount of expenses for these operations.
As a rule, the main element of the balance sheet profit is the profit from the sale of products, sales or services. Income from products depends on internal and external factors:
Internal factors include: the acceleration of scientific and technological progress, the level of government, the competence of management and managers, the competitiveness of products, the level of organization of production, etc.
Before external factors, which do not lie in the activity of the enterprise, there are: market conditions, the price level for the existing material and technical resources, the cash flow of assets, the supply system, etc.
Subsidiary income is an income that is determined by the change in the adjusted gross income of an enterprise by the amount of gross expenses of the enterprise and the amount of depreciation expenses.
Net profit is the profit that is lost from the authorized enterprise after paying the tax on the profit.
The system of internal resources for the formation of financial resources has a major role to play. The greater the revenue generated by the enterprise in the process of its government activity, the lesser the need for the received financial assets from external sources, and the greater the ratio of its self-financing for its development, ensuring the implementation of the strategic goals of its development, promoting the competitive position of the enterprise in the market.
In the skin industry, planned visits may be made to increase profits. Zagalom and entry may be of an offensive nature:
increased commitment to product release;
coloring of products;
sales of borrowed property and other property for rent;
reduction in the cost of production for a more rational use of material resources, labor force and area, labor force and working hours;
diversification of production;
expanded market sales and
From this flow of inputs, it is clear that they are closely related to other inputs in the enterprise, aimed at reducing the vitriol rate, increasing the vigor of products and reducing the vibrancy factors.
The essence of the profit is most clearly revealed in its functions.
The main three functions of the income are represented by the baby 1.
Figure 1 - Income functions
The profit function, which characterizes the economical effect of the activity of the enterprise, is subsumed by the activity of the state-owned entity, which lies in the level of sobivartosti, the cost and quantity of products ї, productivity of work, level of recovery of production funds, organization of management, material and technical supply and other income, and most importantly - because of the extent to which these products satisfy the needs of the resident, whatever he may drink. p align="justify"> The amount of profit is formed by the influx of many factors and reflects practically all aspects of the activity of the state subject. It is necessary, however, to speak out about the superfluousness of the profit as a further indicator of activity. Both domestic and foreign practice shows that increased profits can result from economic activity. Growing a profit, perhaps, achievable, for example, with the help of the monopoly camp of the virobnik.
The stimulating function of profit is manifested directly in part from economical stimulation, and is associated with the entire molding process, which is subdivided into the second profit. Whose income serves as a “knot” for the mutual connection of interests of the marriage, organization and other workers. The increase in the income means, therefore, the increase in the comprehensive supply of all direct and methods of improving the results of government activity, reducing the cost of production, saving living expenses and regulating On the other hand, greater mobilization of internal reserves. In addition, it is not easy to buy from generic products with possibly lower individual costs, but from products that satisfy household needs. Therefore, the more effective the government's activity, the greater the income and, therefore, the more money can be used to finance expanded activities, social development and material desires of participants in the government's government. activities.
The creative function of revenues is one of the main resources of the expanded business. The discovery of the economical nature of the profit, the objective behind-the-scenes economic laws and changes of minds, its creation and foundation is necessary, but not sufficient for the understanding of the mechanism of formation of the corporation's profits in ordinary minds.
1.2 The process of managing the income of a business
The mechanism for forming profits is one of the warehouses of the sovereign mechanism that exists at the beginning of the historical stage of its development. The sovereign mechanism means the mental functioning of the subjects of the sovereign in the marriage and, thus, the hidden order of forming the financial results of their activities. The scheme for forming profit for the enterprise is presented in drawing 2.
Malyunok 2 - Scheme for molding the profit of the enterprise
In this way, understanding the profit as a financial result of activity, it expresses the final form of the implementation of economical inputs from the light drive, distribution and distribution in the penny form of the part of the profit of the additional product that accumulated at the final stage and the development of marriage, in the singing economic system, and is realized through the creation of its ruler mechanism
This approach allows us to distinguish between the concept of profit as an economic category and as a financial result of the activity of a government entity.
From the perspective of management and, first of all, the function of analyzing financial-state activity, such differentiation allows us to understand clearly both the objective basis for the transition of the processes of formation of profit, and the specific form of their organization ї. It is possible, as officials say, to begin the process of forming financial results, and between them, it is possible to see, among them, the idle and the independent from the ruling subject, the region. and non-viral ones too.
From the understanding of financial results, as a dynamic phenomenon that lies under the sovereign mechanism, there is a practical need to ensure changes in the methods of the designated income to ensure the integrity of the financial results. at different times.
This division of the local income is an important process that will ensure both the development of the enterprise and the generation of income to the state budget.
The mechanism for dividing the profit may be incentives in such a way as to strengthen the acceptance of the increased efficiency of production and stimulate the development of new forms of government.
One of the most important problems in the distribution of income is ensuring optimal distribution of the portion of income that accumulates in budget revenues and is lost from the authorized subject of government. The enterprise has the right to withdraw profits at its own discretion, in addition to that part, which is subject to mandatory compliance and other directives in accordance with the law. Therefore, there is an objective need for an optimal system for distributing the income, transferring it, at the stage of forward analysis of the net income, then. profit that is lost from the organized business.
An economical system for distributing profits allows us to guarantee the fulfillment of financial obligations to the state and to ensure maximum financial resources for the needs of enterprises. The hidden scheme for distributing profits for business is presented in small number 3.
Malyunok 3 - Divided the clean profit
The profits that are deprived of the authorized enterprise are recovered by them independently; the state does not have the right to receive a net profit from the process.
In the minds of the government, the market place priority directly on the income of the government. The development of competition calls for the need to expand production, improve education, and satisfy the material and social needs of labor collectives. It is obvious how much net income is directly directed to:
for financing the NDDKR;
modernization of production;
coloring of products;
technical refurbishment and reconstruction of the production plant.
In order to finance the industrial development, the profits that are deprived of the regular enterprises are directly used to satisfy living and social needs. So, they pay for the profit:
disposable allowances;
winegrodi;
dividends from shares and deposits of members of labor collectives, etc.
The profits that are deprived of the authorized enterprises serve not only as a basis for financing industrial and social development, but also as a means for paying various fines and sanctions that are paid by the enterprise in case of violation of official legislation.
As businesses develop, their profitability increases, and part of the net profit can be directly used to expand sponsorship activities and beneficial consumption.
Well, the growing net income, which creates in the minds of the ruler the development of enterprise, is the most important official of the value of entrepreneurial activity.
Developing an effective revenue management mechanism in enterprises, which includes analysis, planning and control, will allow us to fully realize the goals set before the enterprise, as well as accept the disruption and accept these effective management decisions.
Let's take a look at the process of managing the profits of a business. The high role of profit in the development of the enterprise and the protection of the interests of its leaders mean the need for effective and uninterrupted management of it in the skin industry.
Revenue management is the process of developing and making management decisions for all the main aspects of its formation, division and development of the enterprise.
Ensuring effective revenue management for a business is low impact on this process, the main ones being:
Integration with a global business management system;
the complex nature of the formation of management decisions;
high dynamism of Keruvanya;
variety of approaches to the development of various management decisions;
focus on strategic goals for business development
The main method of income management is to maximize the profitability of business owners in the current and future periods. This goal is to ensure immediate harmonization of the interests of the government with the interests of the state and the personnel of the enterprise.
Coming from the main point, the revenue management system is based on the following main tasks:
ensuring maximization of the size of the molded profit, which corresponds to the resource potential of the enterprise and market conditions.
This task is implemented by optimizing the resource warehouse of the enterprise and ensuring its efficient use. The main natural barriers to the size of the profit are the maximum possible level of resource potential and the situation in the commodity and financial markets that have developed.
Ensuring optimal proportions between the amount of profit that is being molded and the allowable amount of risk.
Between these two indicators there is a directly proportional connection. In the Urahuvanni, the betting of the manager before the Masterdar Rizikov forms the permissions of the RIVEN, the Vozhnoi Aggressivna, the Polen Chi Conservative Half of the Health of the Tikhshiye, the diynosti abyt was conducted by the sides of the Grandarian operations. The resulting income from a given level of risk in the management process is maximized.
In the process of forming the profit of the enterprise, it is possible that reserves will be realized before the increase in operating activities and real investment, which will provide the basis for the future development of the enterprise. Within the framework of operational activities, the main focus is on ensuring a secure increase in profits for the expanded service of the company.
This reason for the successful operation of the enterprise is not due to the average rate of profitability on the capital market, for the need to adjust the movements of the enterprise rizik, ties with special and the impact of business activities, as well as inflationary costs.
ensuring the formation of a sufficient amount of financial resources for the current income is necessary to ensure the development of the enterprise in the upcoming period.
Remnants of profits are the main internal driver of the formation of financial resources of the enterprise, its size means the potential for the creation of funds for the development of the industrial development, reserve and other special funds that will ensure there is development of entrepreneurship. In this case, a significant role may be played in the self-financing development of enterprises.
This call will ensure maximization of the goodwill of the rulers in the future. The rate of growth of market value is significantly equal to the capitalization of profits earned by businesses during this period. Skin business, coming from the minds and orders of government activity, itself means a system of criteria for optimizing the division of profits into capitalized and associated parts.
The program of participation of personnel in the income, seeking to harmonize the interests of the government of the enterprise and their hiring of workers, can on the one hand effectively stimulate the labor contributions of these workers in the formation of profits, and on the other hand y – to ensure a pleasant level of social protection.
All of the above-mentioned revenue management tasks are closely interconnected, so the revenue management process can be optimized alongside each other.
Like the skin keratin system, the control of surplus realizes its main purpose and the main task of performing its functions.
Everyday revenue management systems will require the formation of a systematic flow of control objects. Such systematization of management objects is responsible, on the one hand, for the functional directness of its management, and on the other, for the disparity of its level. Take a look at the functions of revenue management for businesses and see what they look like. 4.
Figure 4 – Revenue management functions
profit profitability receivables debt
From these macro-objects, income management is divided into lower-order objects that create the entire hierarchical system.
The process of managing the income of a business follows a smooth mechanism. The structure of the revenue management mechanism includes the following elements:
The state also regulates food and divides the profits of enterprises.
Legislative and regulatory frameworks of the state's economic policy regulate the creation and division of the income of enterprises in various forms: tax regulation; regulation of the mechanism of depreciation of fixed assets and intangible assets; regulation of the size of the reserve fund; regulation of minimum wages.
Market mechanism for regulating the formation and vikorization of the profit of the enterprise.
This proposition on the commodity and financial markets forms the level of prices for products (services), the likelihood of obtaining loans, and the average rate of return on capital. In the world, the destruction of market waters plays a role in the market regulation mechanism, formation and vicorization of the profit of growth.
The internal mechanism for regulating other aspects of molding, which contributes to the resulting profit.
This regulation is formed between enterprises, regulating management decisions by statute, target revenue management policy and internal standards for food production, distribution and distribution of revenue.
A system of specific methods and techniques for income management.
In the process of analysis, planning and control of molding and production, a wide system of methods is used. The main ones include: the method of technical and economic allocations, balance sheet, economic and statistical adjustment, etc.
An effective mechanism for managing revenue, which includes analysis, planning and control of molding and variable revenue, allows you to consistently achieve the goals and objectives that stand before the enterprise, conducive to effective work functions of this management.
An important warehouse mechanism for managing a company's income is analysis. Profit analysis is the process of researching the minds and results of its formation and selection by identifying reserves for further improving the efficiency of revenue management at the enterprise.
In the practice of revenue management, the following basic analysis systems for business are separated.
Horizontal (trend) analysis of income is based on the timely dynamics of other indicators per hour. During the process of analysis of the system, the rate of growth (increase) of various types of income is determined, and underlying trends and changes are identified. All this analysis of income will be supplemented by the influx of local officials with changes in the types of indicators. The results of such research allow the development of similar factor models, which are then used in the process of planning various indicators of profit.
Vertical analysis of income is based on the structural layout of aggregated indicators, their formation, division and selection. In the process of stagnation of the analysis system, the supply of the entire structural warehouse of the aggregated indicator of profit will be insured.
The regular analysis of income is based on the established value of certain groups of indicators among themselves. In the process of a different analysis system, the dimensions of absolute and final indicators are determined.
Analysis of the level of risks is indistinguishable from the analysis of the level of profits from operations in all areas of business activity - manufacturing, investment and financial. Therefore, it is necessary to carefully check the risk of income from other operations.
The analysis of coefficients comes from the breakdown of the relationship between various absolute indicators. In the process of the analysis system, various indicators are identified that characterize other aspects of the molding process and the subsequent profit of the enterprise.
Integral analysis of income allows us to identify the most common characteristic of minds and their formation.
The basis of the mechanism for managing the profits of an enterprise is systems and methods and planning. Planned income is the process of developing a system of inputs to ensure the necessary formation and effective supply of goods in advance of setting the development of the enterprise in the future period.
p align="justify"> The planned profit for the enterprise is based on a selection of three main systems, as outlined in Table 1.
Table 1 - Systems for planning the profit of an enterprise and forms of implementing its results
|
Profit planning systems |
Forms of implementation of profit planning |
|
|
1. Prediction of molding and distribution |
Development of policy for the formation and division of profits of enterprises |
|
|
2. Precisely planned molding, subdividing and vykoristannaya profit |
Development of current financial plans from all the main aspects of the formation, division and subsequent income of the enterprise |
|
|
3.Operatively plan the mold and vikoristannya profit |
Developing and bringing to the attention of the Vikonavian budgets from all the basic nutritional requirements and increasing the income of enterprises |
The forecasting system for the formation and distribution of income transfers the development of the income management policy of the enterprise to low current risks. The policy includes the development of a system of long-term goals for the formation and distribution of income in accordance with the development of the enterprise and the selection of the most effective ways to reach them. The development of a revenue management policy allows you to take effective management decisions from all the main aspects of the molding process, which is related to the process of in-line planning.
The flow planning system for forming, dividing and distributing income is based on the income management policy and relies on the development of specific types of plans. The final changes in the development of such detailed plans are:
Target indicators, divided into the process of forming a revenue management policy;
planning of commercial, investment and financial activities of the enterprise;
a system of divisions for the adoption of norms and standards for the consumption of hotel types of resources;
the system of tax payment rates is orderly;
results of the analysis of profits for the previous period.
The system of operational planning for the formation and vikoristanny profit lies in the development of the budget system. A budget is an operational financial plan for a short-term period that encourages expenditures and the recovery of funds in the process of carrying out specific types of government activities. It details the indicators of production plans and the main planning document, brought to the centers of responsibility of all types.
Stagnation in the process of operational planning, formation and revenue generation of the budget is classified as low.
The use of systems and methods for planning income allows you to increase the efficiency of its management at the enterprise.
In the warehouse of income management mechanisms of a business, an important role is played by systems and methods of control. Income control is the process of verifying and ensuring the implementation of all management decisions in galuzia and molding, division and production at the enterprise.
Creation of control systems is an invisible warehouse component of all enterprise management systems to ensure its effectiveness.
Currently, the control of the income of enterprises is carried out by the following control systems:
internal control;
controlling.
Internal control is the totality of the organizational structure, methods and procedures adopted by the economic entity as a means for the orderly and effective conduct of government activities.
Income control is an internal control system that ensures the concentration of control actions on the most priority areas of production and receipt of the enterprise, timely identification of actual results from transfers and acceptance operational management decisions to ensure the establishment of orders.
Any of these income control systems at an enterprise will cover the following benefits, the main ones being:
directness of the control system on the implementation of the company's revenue management policy;
Ensuring the functionality of revenue control;
focus on controlling arrivals to industrial standards;
Type of methods for monitoring the specificity of analysis methods and planned income;
The relevance of the operation to control;
Gnuchkistness is a matter of control;
Ease of control;
Economics of control.
In order to ensure the transfer of treatment, the control of income at the enterprise will be based on the following main stages:
Important object of control.
The object of income control is management decisions regarding the main aspects of molding, division and production in the enterprise.
The importance of types and areas of control.
Preferably, the system of wine control is divided into strategic, precise and operational. Each type of skin may be influenced by its specific area and the frequency of its function. Characteristics of several types of profit control are presented in Table 2.
Table 2 – Characteristics of other types of profit control
Formation of a system of priorities for control indicators.
The entire system of indicators, which are included in the scope of skin control, is ranked according to its significance. The most important ones are selected from the system of priorities of the first level, then a system of priorities of another level is formed, the indicators of which have a factor relationship with the indicators of the priorities of the first level, then a priority system is formed and in the coming years. Such an approach to the formation of a system of control indicators will facilitate the approach to their deployment, with further explanation of the reasons for the development of the actual values transmitted by various tasks.
Development of the system of industrial control standards.
After assessing and ranking the flow of control indicators, there arises the need to establish skin standards for them. The standards are specific indicators of the revenue management policy, indicators of operational plans and budgets, a system of government and industry-specific norms and standards.
Pobudova systems for monitoring indicators, which should be turned on before controlling profits.
The system for monitoring developments in the enterprise is a mechanism for constant monitoring of control indicators, shaping and measuring, measuring the actual results of transfers and identifying the causes of these declines.
Formation of a system of algorithms for action to improve recovery.
This stage of profit control for a business is final and decisions are made by business managers using three algorithms:
“Don’t do anything” - if the size of negative emotions is significantly lower than the one referred to as the “critical” criterion.
“Use your attention” – conveys the procedure for searching and implementing reserves to ensure the achievement of target, planned and regulatory indicators.
“Change the system of planned and normative indicators - to work at the drops, if it is possible to normalize other aspects of the formation of income, exchange or burn out on a daily basis. And here proposals are made to adjust the system of target standards for the income management policy, indicators of current financial plans and other budgets.
Despite the fact that profit is the most important economic indicator of the work of an enterprise, it does not characterize the effectiveness of its work. To ensure the effectiveness of an enterprise, it is necessary to compare the results (including profits) with the expenditures and resources that ensured these results. Various indicators of profitability act as a criterion for the effectiveness of business operations.
1.3 Profitability of the enterprise
Profitability is a clear indicator of the efficiency of production, which characterizes the level of inputs and the level of resource utilization. The profitability ratios are based on the profitability ratio (most often, before the expansion of profitability indicators, include net profit) either before the expenses were spent, or before the sales proceeds, or before the assets of the enterprise stva. Also, profitability ratios show the level of efficiency of business activities.
The increase in the values of indicators in dynamics is a positive trend and characterizes an increase in the efficiency of the functioning of the enterprise.
The main ways to improve profitability in an enterprise are:
reduced costs for production and production;
increasing the obligations of production;
an increase in prices for products due to the reduction in fruit quality;
reduction of the amount of funds collected for the production of military funds;
in-depth structure of capital and jerel yogo molding;
advancement of the level of organization of production and management, etc.
The main officials who are directly concerned with increasing the level of profitability in enterprises are faced with: an increase in the production of products, a decrease in profitability, and a decrease in the turnover of fixed assets. iv and current assets, increasing profits, and more than cash flow of funds; a system of pricing for possessions, being and other assets of fixed assets; establishing and increasing standards for stocks of material resources, unfinished production and finished products. To achieve a high level of profitability, it is necessary to systematically and systematically implement advanced advances in science and technology, effectively utilize labor resources and production funds.
Methods for measuring profitability clearly show that the level of profitability is directly related to the prices of industrial products. Also, the objective pricing system is an important consideration of the estimated level of profitability, which can prompt a change in the price level of products. Thus, the established methods for establishing and planning profitability are closely interconnected with the pricing system. The amount of profit, and, therefore, the level of profitability, first of all, depends on changes in prices for products and their profitability
The concept of profitability of production is based on the accumulations created during the process of production, from the very beginning of the production funds allocated to this enterprise. The profitability of the production is based on the efficiency of the vicor crops that are used by the enterprise.
The economical change in the profitability of production is not limited to a reduction in the cost of livestock and regulated production per unit of production. The mass of fruits in the fermentation process is literally reduced to the amount that is included in the amount of money consumed in the prepared products. The process of production involves a large number of fixed assets materialized in buildings, spores, equipment and inventory. The cost of vibration includes their depreciation, then. part of their quality, which is transferred over a different period of time to the quality of the fermented product. The totality of working capital is to be spent on production in excess of the amount spent during the production of products.
In order to improve the profitability of the vibrating industry, various varieties of fruits are used. One of the main reasons for increasing the profitability of production is increasing the amount of profit received by the enterprise. This increase is achieved by reducing the cost of production, changing the structure of fermented products, and by increasing the scale of production in order to save the amount of profit generated per unit of skin type of product. , the hidden sum of the withdrawn profit is growing.
The main reason for the increase in profits is a decrease in the quality of products. However, a number of factors influence the amount of balance sheet profit: changes in product prices, the amount of surplus of unsold products, sales obligations, production structure, etc. prices (their increases due to the increased consumption of fruit products or decreases due to the aging of other types of products, the saturation of the market with livestock species, or due to the transition to new technology and technology Iu virobnitstva). Increased profitability of production means an increase in the yield for the leather carbonation of advance costs and, thereby, their more efficient recovery.
Profitability indicators are representative characteristics of financial results and the efficiency of business activities. They see the profitability of business from different positions and are grouped according to the interests of participants in the economic process and market exchange.
Indicators of profitability are important characteristics of the factor average for the formation of profit (and income) of enterprises. For these reasons, there are obligatory elements of a regular analysis and assessment of the financial situation of an enterprise. When analyzing production, profitability indicators are used as an instrument of investment policy and price determination.
The diversity of profitability indicators means an alternative to the search for advancement. The skin from the output indicators is decomposed into a factor system with different levels of detail, which means between the identification and assessment of potential reserves.
When analyzing ways to improve profitability, it is important to distinguish between external and internal factors. Such indicators as the price of a product and a resource, the cost of obtaining resources and the cost of production of products, sales revenue and profitability (profitability) of sales are closely related to each other.
The profitability of most industrial enterprises in the region (both before funds and before property) is steadily falling. Moreover, the profitability of funds falls significantly faster, lower than this indicator, calculations of one hundred percent of the profitability. This is explained by the fact that the quality of fixed assets, which represent the initial part of the standard of the formula for the level of profitability of capital, is growing at a rapid pace, lower than the productivity of products. The lower rate of growth of capital productivity against the productivity of fixed assets is indicated by the fact that the increase in capital productivity is compensated by an increase in productivity.
The increase in profitability can be seen as an increase in the efficiency of the enterprise, an increase in the amount of profit received, and a significant increase in income for skin carbovanets.
To increase profitability, there are two main options: increasing profits and reducing costs for production. Otherwise, achieving positive results is possible through an additional reduction in productivity and through an additional increase in the price of products. The main goal of increasing profitability is to reduce production costs and product consistency. A reduction in product productivity can be achieved as a result of increasing the efficiency of fixed assets, saving material resources, and increasing productivity.
The growth of any indicator of profitability is driven by positive economic phenomena and processes. Here's to us first:
Improvement of the system of management of production in the minds of the market economy based on the crisis in the financial, credit and penny system;
Increasing the efficiency of resource allocation by enterprises based on the stabilization of mutual distributions and the system of distribution and payment transactions;
Indexation of circulating assets and clear identification of their forming parts.
An important factor in increasing profitability is the work of enterprises from resource conservation, which leads to a decrease in profitability, and therefore an increase in profits. On the right is that the development of production for the sake of saving resources at this stage is much cheaper, including the development of new technologies and the gains from the production of new resources.
Reduced productivity is a major factor in increasing the profit and profitability of production.
2. ANALYSIS OF PROFIT AND PROFITABILITY OF LLC “MAGNEZIT MONTAZH SERVICE”
2.1 Brief description of the enterprise and analysis of the financial system
The date of foundation of LLC "Magnezit Montazh Service" was February 15, 2006. Direct activities - carrying out heating work, installation and dismantling work. At this time, the enterprise employs 437 highly qualified workers. Of these, 146 are fire extinguishers, 99 are plumbing repairmen, 80 are electric and gas boilers, 25 are water workers, 87 are management personnel.
LLC "Magnezit Montazh Servis" has the most sophisticated, technological, unique school of Galouze's fachivts and our friendly team from a large number of clients, the basis for success and trials Stories of spivpracia.
LLC "Magnesit Montazh Service" is a subsidiary of LLC "Group "Magnesit". LLC "Magnesit Montazh Service" has two branches:
At the town of Novokuznetsk;
At the place of Chelyabinsk.
Magnezit Group is an integrated company that will ensure a complete cycle of production and sales of heating products for all types of thermal units, as well as providing engineering and operational services .
At the Magnezit Group warehouse:
The 2 largest genera of the mineral magnesite in the territory of the Russian Federation:
Satka birthplace of magnesium ores near the Chelyabinsk region;
Rodovishche "Blakitne" near the Krasnoyarsk region;
8 manufacturing enterprises:
VAT "Combine "Magnezite" (Russia);
TOV "Kishtimsky Refractory Plant" (Russia);
LLC "Magnezit-Torkret-Masi" (Russia);
LLC "Sibirsky Magnezit" (Russia);
- "Feuerfest Siegburg GmbH" (Nimeccini);
- "Slovmag" Slovakchina;
- Yingkou Dalmond Refractories Co., Ltd. (to China);
- "Wuxi Nanfang Dalmond Refractories Co., Ltd." (China).
2 existing structures that work to supply products to domestic and foreign markets:
TOV "Group "Magnezit"
- "Dalmond Refractory Materials"
service center for servicing heating units:
LLC "Magnezit Montazh Service"
a wide range of sales representatives, such as in each region, where there are established living enterprises:
Central region: metro Moscow;
Ural region: metro station Satka (Chelyabinsk region); metro station Yekaterinburg; m. Chelyabinsk; m. Magnitogorsk; m. Orsk;
Pivnichno-Zakhidny region: metro St. Petersburg;
Pivdenny region: Taganrog metro station;
Siberian region: Novokuznetsk metro station.
Ukraine:
m Dnipropetrovsk;
m. Krivy Rig;
m. Donetsk.
Belarus:
Kazakhstan:
m. Pavlodar;
m. Alma-Ata;
Uzbekistan:
m. Tashkent;
m. Bekabad;
Slovakia:
m. Kosice;
Nіmechchina:
m. Dusseldorf;
United Arab Emirates:
Today's LLC "Magnezit Montazh Service" introduces a new range of robots:
design of lining schemes;
robots from zero;
fire-extinguishing work of any kind (masonry, concrete work, shotcrete);
installation and dismantling robots.
The work is made from both customer-supplied materials and materials from the Magnezit Group holding company, as well as from materials purchased from other enterprises.
It is difficult to work in the minds of the folded market environment, which overcomes the rapid increase in service obligations and interferes with the profitability of business.
The organizational structure of Magnezit Installation Service LLC is presented in the supplement.
Let's take a look at the main indicators of business activity, presented in Table 3.
Table 3 – Main indicators of activity of Magnezit Montazh Service LLC for 2010 – 2011.
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Names of exhibitors |
Vidhilennya |
Rate of change, % |
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Vitorg for the sale of goods, thousand. rub. |
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|
Consistency of goods sold, thousand. rub. |
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|
Compensation per 1 karbovanets of revenue, rub. |
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|
Average value of the main production funds, thousand. rub. |
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|
Fund giving, rub. |
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|
Funding capacity, rub. |
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|
Net profit, yew. rub. |
The total profit from the sale of goods at the enterprise for 2011 was equal to that of 2010, having increased by 59.7%. The total number of goods sold increased by 102,329 thousand. rub.
The return of capital assets increased by 69 rubles. chi 71.1%, and capital ratio decreased by 4 kopecks. Let's talk about those who are effectively victorious in the enterprise.
Elderly people in business have come to know that it is crowded, which is a negative characteristic of business.
We analyze the main production of Magnezit Installation Service LLC for 2010-2011, presented in table 4.
Table 4 – Analysis of concrete damage to the mining camp of LLC “Magnezit Installation Service” for 2010 – 2011.
The number of enterprises increased by 20,924 thousand. rub., what is important is the increase in current assets by 18,205 thousand. rub. (87%). As they grew up, with their own money, they inherited an increase in reserves by 15,007 thousand rubles. (71.7%).
Let’s take a look at the structure of the balance sheet of LLC “Magnezit Montazh Service”, shown in table 5.
Table 5 – Structure of the balance sheet of LLC “Magnezit Montazh Service” for 2010 – 2011.
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Zmina |
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sum, thousand rubles |
sum, thousand rubles |
sum, thousand rubles |
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I. Non-current assets: |
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Main features |
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|
investment of depositable assets |
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II. Current assets: |
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Accounts receivable |
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Short-term financial investments |
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Groshovі koshty |
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III. Capital and reserves |
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IV. Long-term goiter |
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|
V. Short-term goiter |
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From the data in Table 6 it is clear that the balance sheet currency increased by 20,924 thousand. crb. Moreover, the value of non-current assets increased by 2,719 thousand. rub., Ale in terms of foreign currency balance decreased by 5.1%. And current assets increased by 18,205 thousand. rub. and 5.1% on the foreign currency balance.
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Magnesite slabs are easy to install. The frame is assembled from standard profiles or wooden beams.
The slabs are fastened to the frame with self-tapping screws (without drilling the openings in front). When preparing a frame from wooden boards and slats in front of the cob, it is necessary to accurately measure the dimensions of the frame: it is important that in places where sheets of dry plaster are placed, the width of the slats for the frame is no less than 7.5 cm.
Vertical boards or slats are nailed to the wall with flowers at lengths of no less than 7 - 10 cm. If you break through the wall, it is important to drill holes and insert plugs, and then drive flowers into them at a distance of no more than 50 cm one at a time. Before the prepared frame, magnesite plates are nailed so that there is a space of 4-5 mm between them for further finishing of the seams.
Between the slabs and the wall, at the same time, there is also an empty space of approximately 20 - 25 mm, which creates additional thermal insulation. It is not at all easy to nail the slabs to the wooden frame, thus taking away valuable centimeters from your living space.
You can simply glue the leaves to the wall using the so-called gypsum paste-mastic, which consists of plaster of paris and 2% cement paste (glue is necessary so that the gypsum does not harden into the same material). Having prepared the mastic, place one type of one on the wall in mounds behind a spatula within the size of a magnesite plate on a distance of 35 - 40 cm.
Along the edges of the sheet, spread the mastic not in humps, but in a smooth bed. Having thrown mounds of mastic, press the magnesite plate against the wall and tap it on the surface.
Cover the rooms without excess seams. If you happen to finish any protrusion, tape the area where the outer seams are connected with a layer of gauze and carefully putty. You can also cover the outer bundles with wooden or plastic bundles. Fill the seams between the sheets with gypsum dough and putty.
Magnesite plate is the best base for the trellis. They can be glued without any front trimming; the only thing that needs to be done is to lay the seams. Moreover, it is allowed to glue and remove trellises without risk of damage to the front side of the slab.
The endless reach of the living waters of the remaining rocks is the widespread introduction of “dry living” technologies.
These technologies transfer the shutdown of water stagnation, such as, for example, wood, prefabricated panel and frame houses, insulated structures, hanging facade technologies and roofing systems.
Methods of “dry” construction using vicorized magnesite slabs are used for leveling the surfaces of walls, floors, and finishing interior partitions.
A magnesite plate is a sheet with a thickness of 3 to 20 mm and a size of 1220x2440 mm or 915x1830 mm. The surface of the sheet is covered with fiberglass mesh, which, while preserving the lightness of the material, gives it softness. As a reminder, magnesite is combined with special additives (plasticizers and modifiers) necessary to provide the necessary functional characteristics.
Magnesite is a non-flammable and non-corrosive material, completely odor-reducing and electrically neutral, and does not contain toxic elements or substances. A particularly important advantage of magnesite slabs is their moisture resistance. The slabs do not deform, do not soften, do not melt or fluff up under the influence of water, steam and moisture. Due to the low level of expansion under the influence of moisture, the plate does not lose or change its shape.
The technology of “dry” living is very simple and easy to master. It begins with marking out the chair and installing the frame, before attaching the magnesite plates with self-tapping screws (without front drilling of the openings). The seams are puttied, the necessary communications, electrical wiring and mineral wool for sound insulation can be installed in the interior space. In the selected appearance, the walls have a perfectly smooth surface and are ready to be coated, covered with trellises, or covered with ceramic tiles. Moreover, finishing the walls with ArmoPlate slabs allows you to start filling the surface of the wall immediately after completing the putty work without priming the surface. It is allowed to glue and remove trellises without any risk of damage to the front side of the slab.
The advantage of a structure made of magnesite slabs is the simplicity of a composite structure with different heat-sound-insulating materials with external and internal insulation of the walls, coating and substrate.
Partitions made from magnesite slabs can effectively withstand impact forces (impacts of a hard or soft body, etc.), provide a higher (maybe 2 times higher) level of sound insulation, retain their shape when exposed to moisture or Hidden half-light. All communications (electrical, plumbing, etc.) are easily located in the walls and ceilings, and access to them is as simple as possible. In this case, systems with magnesite slabs have little moisture and do not create a perfect fit on the walls, like the entire partitions. So, the frame of the cabin and the foundation can be made lighter, which significantly reduces the cost of construction. There are practically every day's waste that will require removal and disposal.
Another advantage of magnesite slabs is their resistance to the influx of excess media. Magnesite slabs are not sensitive to the “hardships of the road”, so they are easier to transport and save material.
Residents choose magnesite slabs for their amazing technological power. When they are eliminated, unmanual “wet” processes are eliminated, which create an uncomfortable environment for the mind, which means the productivity of the work increases, which means the hours and nerves of the clerk are saved. Carrying out renovations in your apartment or office, you will have a pleasant day and night.
Also, magnesite plate is a composite material in the form of sheets, length 1.83 – 2.44 m, width 0.915 – 1.22 m and thickness 3-12 mm.
Due to its physical and hygienic properties, magnesite slabs are ideal for residential areas.
Magnesite is an energy-saving material that also has sound-proofing power, is non-flammable and non-flammable.
The unappreciated strength of the material is its moisture resistance. The slabs do not deform, do not soften, do not melt or fluff up under the influence of water, steam and moisture. Due to the low level of expansion under the influence of moisture, the plate does not lose or change its shape.
Dzherelo:
An important advantage of magnesite slabs is their lightness, simplicity and ease of installation. Pre-processing of the material involves the use of standard tools, such as for working with drywall.
Zagalna scheme
Improvement of walls and installation of partitions
1. Late top profile;
2. Late profile;
3. Horizontal profile
4. Vertical profile
5. Samoriz
6. Anchor
7. Magnesite plate
8. Concrete base (for moisture resistance)
Frame installation technology
- Paint directly.
- Vicorist a dowel or anchor to secure the upper and lower later profiles under the frame and on the base
- Install vertical profiles (on a height of 610 mm one way) and install horizontal profiles.
Slab installation technology
- Install a slab of the required size, which is 10 mm smaller than the height of the wall.
- The slabs are fixed to the profiles with screws (on a distance of 150-200 mm, one type of one). The head of the skin screw is recessed by 0.5 mm. Stand up from the edge to the self-tapping screw – 15-20 mm.
- Fasten the slabs starting from the center, then fasten along the perimeter. You cannot secure the slab in many places without deforming it.
- Be kind, fill the gap between the slabs with a width of 4 mm.
- Before fixing the slab, place an absorbent material on the frame with profiles to enhance the sound absorption and absorbent effect.
- Drill the hole at the surface of the slab to accommodate a new screw. The screw is embedded in the slab by 1 mm. You can screw the samonaris directly into the stove.
- When the outer partitions are installed, install the seat profiles from the beginning. The rough surface will surprise you when you attach the slab to the profiles. For example, smooth the surface of 2 cm of plaster (cement ratio 1:2).
- Step by step fill the space between the two slabs with putty, then glue the fiber strip and press it evenly.
- Glue the ball of blotting paper onto the dried putty.
- Cover the paper stitch or fiber stitch with plaster using a 150 mm wide scraper.
- After the top plaster has dried, cover with a thin ball. The average thickness of plaster is 2 mm.
- After the plaster has completely dried, attach the emery paper No. 2 to the sanding machine and smooth the surface of the wall.
Installation of hanging racks
1.Strila
2.Utrimovach profile
3.Utrimovach profile
4.Connect to profile C
5.Connect to profile U
6. Loose profile
7.Additional profile
8.Horizontal profile
Installation technology
- Draw straight lines to indicate the place of fixation, stand between the 1200 mm load-bearing profiles.
- Use the hook to connect the arrow and the supporting profile. Trim the profile in a horizontal position.
- Use a vikorist for vertical fixation of an additional profile on a non-legged one. Stand between additional profiles 612 mm.
- As required, move the horizontal profiles on a height of 1224 mm one way at a time.
- Use screws to attach the slab to additional profiles and change the strength and strength of the connection.
CUT OF MAGNESITE PLATES
The great advantage of magnesite slabs is their durability and ease of processing, which does not require special tools or devices. These slabs can be rolled in the same way as plasterboard.
To fasten a magnesite board, it is not necessary to drill holes in the sheets from the front. Vicor screws are suitable for plasterboard boards.
For the fabrication and gluing of magnesite plates, adhesives and fabrics are used, which can be combined with any decorative materials. Farbi is applied in one or a number of balls, layer by layer, using the type of farbi and using a squeegee on the primed, dry surface of the sheet.
Magnesite boards can be laminated with PVC, paper, wood and other materials. After the priming of the sheets and filling of the seams are completed, the work surface is immediately covered with trellises, curing glue and trellis making technology.
The surface of magnesite slabs can easily be plastered and covered with ceramic tiles.
