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1. Brief description of the organization's activities

2. Analysis of the external and internal environment of the organization

3. Accounting for the composition of the management company "Housing and communal services"

4. Analysis of financial economic activity LLC "MC "ZhKH"

Conclusion

List of sources used

1. Brief description of the organization's activities

Organizational structure housing and communal services of the city of Yurga is as follows: at the head is the municipality represented by the Management Committee municipal property(KUMI), which is the owner of the housing stock.

The management company "Housing and Communal Services" of Yurga, created by local governments in order to ensure the most efficient implementation of the municipal order for servicing the housing and communal services of the city.

The management company "Housing and Communal Services" of Yurga (MC "ZhKH"), on the basis of a municipal order, concludes contracts for the performance of work and the provision of services with municipal enterprises or enterprises of other forms of ownership, and then controls the quality and volume of services provided, and also collects Money and settlement with service providers.

In connection with the adoption of the Law "On the reform of local self-government bodies" and changes in tax legislation, the City Administration decided to transfer housing plots to private hands on a competitive basis.

Thus, in April 2009 LLC “MC “ZHKH” received a municipal order for the maintenance, maintenance and Maintenance housing stock.

The subject of the municipal contract is the transfer of the management company "Housing and communal services" of Yurga, in whose operational management is the municipal housing stock, the functions of maintaining, servicing and current repairs of the housing stock, adjacent territories and landscaping elements to LLC "MC "Housing and Communal Services".

On the basis of a municipal contract, the organization carries out the following types activities:

Technical inspection of residential buildings;

Maintenance of residential buildings;

Organization and planning of current repairs;

Preparation of housing stock for seasonal operation;

External improvement of buildings and territories;

Household cleaning;

Sanitary cleaning, collection of garbage and secondary materials;

Landscaping of territories;

Maintenance and repair of building structures;

Work with the population.

When executing a municipal contract, LLC "MC" Housing and Public Utilities" undertakes to be guided by the rules:

"Rules and norms for the technical operation of the housing stock", approved by the decision of the State Committee Russian Federation on construction and housing and communal complex No. 70 dated 27.09. 2003;

Rules for the provision of public services, approved by the Decrees of the Government of the Russian Federation dated June 26, 1994 No. 1099;

"Regulations on the organization and conduct of reconstruction, repair and Maintenance buildings "VSN 58 - 88 rubles;

Normative legal acts of the Russian Federation, the Kemerovo region and local governments.

Construction of building structures of 1 and 2 levels in accordance with state standard the enterprise carries out on the basis of license No. GS-642-02-027-0-4230019620-002406-1 dated 05/12/2008, issued by the Kemerovo branch of the State FLC under the Gosstroy of Russia.

Carrying out fire protection of materials, products and structures on the basis of license No. 176388G dated 12/12/2008, issued by the licensing department of the Central Control Center of the FPS of the Main Directorate of the Ministry of Emergency Situations of Russia for the Kemerovo Region.

LLC "MC "ZhKH" is a limited liability company. Members of the company may be legal entities and individuals who undertake to comply with the terms of legislative documents and decisions of the meeting of participants.

The Company is liable for its obligations with all its property. The state is not liable for the obligations of the company, and the company is not liable for the obligations of the state and its participants.

Location of the Company: Russian Federation. Kemerovo region, Yurga, Mira street 9 "b".

The official language of the society is Russian.

The Company has an independent balance sheet, owns separate property and exercises possession, use and disposal of it in the manner and within the limits established by the current legislation. The Company operates on the basis of full cost accounting, is responsible for the results of its economic activities and for the fulfillment of its obligations to participants and partners under concluded contracts, to the budget and banks, in accordance with current legislation.

Authorized capital company at the time of establishment is 10,000 (ten thousand) rubles.

LLC “MC “ZHKH” includes the following divisions:

1. Administration.

2. Personnel department.

3. Energy service area.

4. Accounting.

5. Planning - economic department.

6. Department of material - technical supply.

7. HSE department and civil defense and safety department.

8. Production sites:

Plot No. 5, staff - 168 people;

Plot No. 6, staff - 131 people;

Plot No. 7, staff - 134 people;

Plot No. 8, staff - 145 people,

Elevator economy - staff of 20 people.

Each section includes:

Management staff;

Current repair - erection of load-bearing and enclosing structures of buildings and structures, insulation and work on the installation of ventilation and storm drains, roofing and Finishing work, plastering and facing works, current and emergency repairs elevators and internal systems power supply, operation of ventilation and air conditioning systems; production of joinery: window and door blocks, ceiling products, construction and installation works (repair and construction works in the serviced housing stock of the level according to GOST 2775 I -88, 9 floors high);

Household - intra-quarter landscaping and gardening, cleaning of intra-quarter territories and roads, cleaning of stairwells and places common use, in accordance with Fig.1.

Ensuring the effective functioning of the enterprise requires economically competent management of its activities, which is largely determined by the ability to analyze it. With the help of analysis, development trends are studied, factors of change in performance results are deeply and systematically studied, plans are substantiated and management decisions, control over their implementation is carried out, reserves for increasing production efficiency are identified, and the results of the enterprise's activities are evaluated.

Due to the fact that LLC "MC "ZhKH" has been operating in the service market for only 18 months (according to the municipal order since April 1, 2009), for an objective analysis of the activities of the enterprise, we will compare the performance indicators of LLC "MC "ZhKH" with the performance of four repair shops. - operational sites for 2008-2009, the functional duties of which were transferred to Management Company ZhKKh LLC.

Figure 1 Production sites

The main technical and economic indicators are presented in Table 1.

Table 1 Technical and economic indicators of LLC “MC “ZHKH”

Indicator	Indicator value	Deviations %
	PRUE (5,6,7,8), 2008.
Revenue from the sale of works and services, thousand rubles
Cost of work and services performed, thousand rubles
Number of employees, pers.
Wage fund, thousand rubles
Expenses per ruble for the implementation of works and services, rub.
Labor productivity thousand rubles / person
Average salary of 1 worker, rub.
Useful area, m 2 of serviced housing stock
Expenses for 1m 2 of usable area
Income per 1 m 2 of usable area

The data in the table show that revenue in the period from 2008. for 2009 increased by 16%, this is due to the growth of tariffs for MOP (common areas) There is also an increase in the cost of 12%.

Costs per 1 ruble of sales decreased from 1.1 to 1.07 rubles. Costs per 1m 2 of serviced area are increasing from 2008 to 2009, due to the increase in prime cost. Income per 1 m 2 of area increases due to the increase in tariffs.

Due to the fact that LLC "UK" ZhKH "is engaged in servicing the housing stock, we will analyze the costs of maintaining and operating the housing stock.

Accounting for production costs in Management Company Housing and Public Utilities LLC is organized in accordance with the Methodology for Planning, Accounting and Calculating the Cost of Housing and Communal Services, which was developed in accordance with the Regulation on the Composition of Costs for the Production of Products, Works, Services Included in the cost price, and on the order of formation financial results taken into account in the taxation of profits” and other regulatory acts.

The cost of housing and communal services is a valuation of services used in the production and sale of services, raw materials, fuel, energy, fixed assets, labor resources, as well as other production and sales costs, that is, all costs of organizing housing and communal services, ensuring the fulfillment of contractual obligations for the sale of services to the consumer.

The purpose of cost accounting and costing in LLC "UK" Housing and Public Utilities "is a timely, complete and reliable reflection of the actual costs of production and sale of services in documents on financial and economic activities, as well as monitoring the efficiency of the use of material, energy, labor and financial resources.

Calculation of a unit of service at the enterprise is carried out in order to justify the tariff for housing and communal services, calculate taxes, as well as to assess the effectiveness of technological and economic measures to develop and improve production and economic activity enterprises.

The object of costing in LLC "UK" ZhKH" are services provided to the population, and the calculation unit is sq.m. total area housing (defined as the sum of the areas of residential and non-residential heated premises, that is, the total area living rooms, kitchens, bathrooms, toilet rooms apartments).

The costs associated with the maintenance and operation of the housing stock have the following structure, which is presented in table 2.

Table 2 Expenses for the maintenance and operation of the housing stock

Expenditure	The amount of expenses	Growth rate, %
	PRUE (No. 5,6,7,8)	LLC "MC "ZhKH"
1 Salary
2 Accrual on salary
3 Thermal energy
4 Depreciation of fixed assets
5 Electricity
7 Vehicles
8 Maintenance
10 Materials
11 Workshop costs
13 Other, VAT
15 Expenses per 1m 2 of usable area

During the entire study period (2008 - 2009) the composition of costs remains unchanged, and the structure is different.

Payroll costs (expenses for remuneration of employees, including all material and monetary payments) in the cost structure amounted to 41%.

Depreciation is reduced, because today the organization leases fixed assets from the municipal property management committee and borrowed equipment from outside.

The cost of transport increases dramatically, because the organization attracts transport from the outside, i.e. at Energotrans LLC, specific gravity is 11.6%, as a result, there is a reduction in the cost of fuel and lubricants (the enterprise has one transport unit on its balance sheet).

Household maintenance expenses are decreasing in 2009 and their share in the structure of expenses is 1.9%. The percentage of growth in materials over two years was 29%, which is due to an increase in prices and directly to an increase in the volume of work on current repairs.

Costs under the item “other expenses”, including VAT and other expenses (bank services, rent for leased property) increase by 73% in 2009 compared to 2008.

Thus, based on the analysis of the cost structure of the company, we observe a general increase in costs in 2009 per 1 m 2 of the area served, so the company needs to find reserves to reduce costs.

2. Analysis of the external and internal environment of the organization

The main overall goal of the enterprise - a clearly expressed reason for its existence - is designated as its mission. Goals are developed to carry out this mission.

The mission details the status of the enterprise and provides direction and benchmarks for setting goals and strategies at various organizational levels. The company's mission statement should include the following:

1. The task of the enterprise in terms of its main services or products, its main markets and main technologies

2. External environment in relation to the firm, which determines the working principles of the enterprise

3. Culture of the organization. What type of working climate exists within the enterprise?

Some leaders never care about choosing and defining the mission of their organization. Often this mission seems obvious to them. If you ask the typical small business owner what their mission is, the answer is likely to be: "Of course, to make a profit." But if you think carefully about this issue, then, the inconsistency of choosing profit as a common mission becomes clear, although, undoubtedly, it is an essential goal.

PEST-analysis is a tool of the historically established four-element strategic analysis of the external environment. Strategic Analysis of Each Component (PEST is an acronym for the four English words: P - politics, E - economy, S - society (society), T - technology) should be quite systemic, since in life all these components are interconnected in a close and complex way. A significant change in any of the components, as a rule, affects the entire chain. And such changes for a specific organization in each specific situation can become either a threat, or, conversely, a new strategic opportunity for its future business success.

Environment profile - profiling separately the macro-environment, the immediate environment and the internal environment. This method consists in the following: individual environmental factors are entered into the environment profile table. Each of the factors is assessed on the basis of an expert approach.

Method "5 * 5" - this method includes five questions about environmental factors:

Name any five factors of the external environment of the organization;

What are the five environmental factors that pose the greatest threat to the organization?

What five factors from competitors' plans are known?

if the organization has determined the direction of the strategy, what five environmental factors are most important to achieve the objectives?

Highlight five outer spaces that includes the possibility of changes that could be beneficial to the organization.

In order to provide valid answers to each of the five questions, it is necessary to collect existing information about the environment of the organization and try to make predictions about its future state.

SWOT analysis is an abbreviation of four English words that mean: S - strengths, W - weaknesses, O - opportunities, T - threats. This analysis involves, based on the analysis of the situation, compiling a list of strengths and weaknesses organization, as well as a list of threats and opportunities.

Using a SWOT analysis, we will determine the promising strategic directions for the development of the management company "Housing and Utilities":

Step 1: we form a matrix of strengths and weaknesses in combination with threats and opportunities for its development:

Strengths	Weaknesses
1. a large volume of enterprises - clients	1. insufficient technical equipment
2. highly qualified staff	2. staff turnover
3. quality service	3. not punctual workers
	Opportunities
1. unstable economic situation	1. increase in the number of service recipients
2. technical obsolescence	2. Improving the efficiency of services
3. occurrence of emergencies	3. technical re-equipment

Step 2: we will determine the quantitative estimates of the pair combinations "strength - threat" "weak side - threat" "strong side - opportunity" "weak side - opportunity". The result is the generated matrix.

Table 3

	Strengths	Weaknesses
	a large number of enterprises - clients	Highly qualified staff	Quality service	Insufficient technical equipment	Staff turnover	Non-punctuality of employees
	Unstable economic situation
	Technical obsolescence
	Emergence of emergencies
opportunities	Increase in the number of service recipients
	Improving the efficiency of services
	Technical re-equipment

Data analysis allows us to draw the following conclusions: - The main threats to the firm are possible occurrences emergency situations (20 points) and unstable economic situation (14 points);

The main opportunity is to increase the number of recipients of funds (25 points) and improve the efficiency of services (16 points);

The main strengths are the large volume of enterprises - customers (21 points) and highly qualified personnel (18 points);

The main weaknesses are insufficient technical equipment (18 points) and non-punctuality of employees (15 points).

Let's make a short sorted list of problems depending on the decrease in their importance for the enterprise:

An increase in the number of service recipients is required.

Carrying out measures to eliminate emergency situations.

Further improvement of technical equipment.

Continuous staff development.

Improving the quality of services.

Increasing the motivation and loyalty of the staff.

SNW analysis is an abbreviation of three English words that mean: S - strong position(side) of the organization, N - neutral position, W - weak position (side).

The strength of the organization is a qualified approach in the implementation of various operations (providing services to city enterprises).

The neutral position is staff turnover. Since this factor does not play a special role in the provision of quality services by a motor transport company.

The weak side is the lack of technical equipment. Due to the very rapid technological progress and the ever-increasing amount of information, there is a risk that the available technology may fail.

3. Accounting for the composition of the management company "Housing and communal services"

The operational accounting of the personnel of the Management Company "Housing and Public Utilities" is assigned to the personnel department, which draws up the admission, transfers and dismissals of employees on the basis of: an application of a hired person, orders (instructions) on admission and dismissal, notes on granting leave, etc.

For the first time entering the enterprise is issued employment history, stored until his dismissal in the personnel department. A personal card is opened for each employee, in which personal data and other data about him are recorded. labor activity at the enterprise - study, promotion, transfers, etc. In addition, a personnel number is assigned, according to which it is listed in the time sheet and in all payroll documents. This operational accounting information serves as the basis for reporting on the number and composition of employees.

Monitoring compliance with the labor regime at the enterprise is carried out using timesheets. It involves monitoring the arrival and departure from work, finding out the reasons for being late and absenteeism, obtaining data on the hours actually worked, timely reporting on the presence and movement of employees, the use of working time and the state of labor discipline.

Timesheets at the Management Company "Housing and Public Utilities" are carried out at the workplace - by an accountant, secretary, filling out timesheets for the use of working time.

The time sheet is a nominal list of employees by department. The procedure for maintaining a timesheet for the use of working time is determined by the Regulations on wages. It indicates the personnel number of the employee, last name, first name and patronymic, the number of hours worked, including overtime, days off, absence from work (due to illness, in connection with a business trip, vacation, performance of state and public duties). Accounting for attendance and the use of working time is carried out by the method of continuous registration. At the same time, digital and alphabetic marks are made: the hours of appearances are marked with numbers, and the absences are marked with letters: “B” (illness), “O” (regular and additional holidays), “K” (business trips), “P” (vacation due to childbirth), etc.

At the end of the month, the report card is closed, i.e. it is calculated for each employee: the number of days of attendance at work, absences for reasons, the number of hours not worked (late arrivals, early departure from work); the total number of hours worked, including piecework, overtime. The document is signed by the director, secretary and submitted to the accounting department for settlements. The time sheet is also used to compile current statistical reporting on the implementation of the labor plan and to analyze labor discipline.

4. Analysis of the financial and economic activities of LLC "MC "ZHKH"

The financial analysis makes it possible to assess the property condition of the enterprise, the degree of entrepreneurial risk, capital adequacy for current activities, the rationality of attracting borrowed funds. Financial analysis determines the strengths and weaknesses of the enterprise. In what areas do you need to work.

The stability of the financial position of the enterprise largely depends on the appropriateness and correctness of investing financial resources in assets.

In the course of the functioning of the enterprise, the value of assets, their structure undergo constant changes. Most general idea about the qualitative changes that have taken place in the structure of funds and their sources, as well as the dynamics of these changes, can be obtained using vertical and horizontal analysis of reporting.

We will analyze the structure of funds and sources of their occurrence using a vertical, horizontal balance.

Vertical analysis determines the structure of the final financial indicators and determines the impact of each position on the balance sheet.

Table 5 Vertical analysis

	Index value, %
1. Non-current assets
fixed assets
Construction in progress
Section 1 Total
2. current assets
Stocks incl.
raw materials
future spending
Value added tax on acquired valuables
buyers and customers
Cash
Section 2 total
3. Capital and reserves
Authorized capital
Extra capital
Uncovered loss
Section 3 Total
4. Current liabilities
Loans and credits
suppliers and contractors
Debt to off-budget f.
Other creditors
Section 4 total

Next, we carry out a horizontal analysis. It allows you to determine the dynamics of changes in the absolute values ​​of a particular balance line.

Table 6 Horizontal Analysis

	Indicator value
	2008 n.y., thousand rubles	2009 year thousand roubles.	Changes, %	2009 thousand roubles.	Changes, %	General changes thousand roubles.
1. Non-current assets
fixed assets
Construction in progress
Section 1 Total
2. Current assets
Stocks incl.
raw materials
future spending
value added tax
Accounts receivable, incl.
buyers and customers
Other debtors
Cash
Section 2 total
3. Capital and reserves
Authorized capital
Extra capital
Uncovered loss
Section 3 Total
4. Short-term liabilities
Loans and credits
Accounts payable, incl.
suppliers and contractors
Payroll owed to staff
Debt to off-budget funds
Debt on taxes and fees
Other creditors
Section 4 total

After analyzing the data of the horizontal and vertical analysis, we can conclude that the share of economic assets of the enterprise has changed in dynamics over two years. The share of immobile assets to the balance sheet totaled 6.43% (288 thousand rubles) at the end of 2009, 93.62% of mobile assets (by the end of 2009 - 3346 thousand rubles).

Non-current assets have decreased compared to 2008, this is largely affected by the fixed assets of the enterprise. By the end of 2009 they decreased by 201 thousand rubles. This is due to the natural wear and tear of all fixed assets, machinery and equipment, vehicles, household inventory, as well as the fact that the company did not purchase new fixed assets.

On the territory serviced by LLC "Management Company "ZHKH" there is construction in progress at the end of 2009, the share is 1.13%.

Current assets by the end of 2009 are increasing. This is due to an increase production stocks, including materials and raw materials by 37.97%, the share of deferred expenses for 2008 increases against the balance sheet by 3.39%. Expenses for repair of fixed assets, current repair- enterprise does not create a reserve fund, so all the costs associated with fixed assets go to deferred expenses, newspaper subscriptions, purchase of special literature.

The most liquid assets - cash by the end of 2009 are increasing, and their share is 28.85% (1031 thousand rubles).

Analyzing the sources of economic funds, we see that in dynamics for 2 years by the end of 2009 they are reduced by 2.19%, we observe that over 2 years the size of the authorized capital has changed, there is no additional capital. Since in 2009 LLC "UK" ZhKH" was formed, the authorized capital is 10 thousand rubles. The uncovered loss of previous years significantly affects the reduction of sources of economic funds.

However, in 2009 losses are reduced by 89.11 thousand rubles. rub. The company has no long-term liabilities, but short-term liabilities at the end of 2009 decreased by 56,407 thousand rubles. this is largely influenced by the decrease in our organization's accounts payable to suppliers and contractors, due to an increase in cash. The main indebtedness of LLC “MC “ZHKH” is the debt to state non-budgetary funds, which in 2008 amounted to 61.07% (14449 thousand rubles) by the end of 2009 decreased by 49.06%. Toward the end of 2009, the company's debt to other creditors is practically reduced (debt to transport organizations for services, to individuals on enforcement orders ...). However, there are short-term loans and loans - 1028 thousand rubles, so the company does not have enough working capital to cover its obligations in full.

housing public service swot

Conclusion

An analysis of the financial and economic activities of LLC “MC “ZHKH” showed that the company is in an unstable financial situation, associated with a violation of solvency, but in which it still remains possible to restore balance by replenishing sources of own funds, accelerating inventory turnover, i.e. the organization does not have enough own funds to cover its obligations, so in 2009 it resorts to loans.

In the structure of the cost of maintenance and operation of the housing stock, vehicles "involved from outside" and materials dominate. Thus, we can conclude that it is a loss-making activity, due to the fact that LLC “MC “ZhKH” spends a huge amount of money on rented vehicles (for 2009 -6,523,000 rubles) and the prices for the services of suppliers are constantly growing.

As for personnel management, on the basis of the research conducted during the internship, a number of conclusions can be drawn:

§ When creating enterprises, building an optimal organizational management structure is crucial for their successful functioning.

§ For large enterprises and firms, it is advisable to use combined systems management with the delegation of functions, rights, responsibilities to subordinate units, which are endowed with certain powers and independence in decision-making.

§ Carrying out work on the development and construction of organizational systems and enterprise management structures should be preceded by a study of their commercial activities using extensive technical and economic information.

List of sources used

1. Slepov V.A., Shcheglova N.V. Financial and price adjustment Russian enterprises to the market environment // Finance.-1999.- No. 3- P. 14 - 21.

2. Housing economy in Russia 2002: Sat. articles / Goskomstat of Russia. - M.: 2002, - 13 p.

3. Borodina E.I. Finance of enterprises. - M: Banks and stock exchanges. - UNITI, 1998.- 435 p.

4. Kovaleva A.M. Finance. - M.: Finance and statistics, - 1998. - 520 p.

5. Kovalev V.V. The financial analysis. - 2nd ed., revised. and additional - M.: Finance and statistics. - 2000. - 512 p.

6. Sheremet A.D., Saifulin R.S. Enterprise finance. - M.: INFRA-M, - 2000. - 385 p.

7.Finance of enterprises. Tutorial/ Ed. N. V. Kolchina. - M.: Finance, UNITI, 1998. - 413 p.

8. Grachev A.V. Analysis and management of the financial stability of the enterprise. - M.: Ed. "Finpress", 2002. - 208 p.

9. Krasnoselskaya T.A. A new economic perspective on old problem// Russian complex housing and communal services, problems and solutions. - 2008. - No. 2.-S. 115

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4. Analysis of the financial and economic activities of LLC "MC "ZHKH"

Financial analysis makes it possible to assess the property condition of the enterprise, the degree of entrepreneurial risk, capital adequacy for current activities, the rationality of attracting borrowed funds. Financial analysis determines the strengths and weaknesses of the enterprise. In what areas do you need to work.

The stability of the financial position of the enterprise largely depends on the appropriateness and correctness of investing financial resources in assets.

In the course of the functioning of the enterprise, the value of assets, their structure undergo constant changes. The most general idea of ​​the qualitative changes that have taken place in the structure of funds and their sources, as well as the dynamics of these changes, can be obtained using vertical and horizontal analysis of reporting.

We will analyze the structure of funds and sources of their occurrence using a vertical, horizontal balance.

Vertical analysis determines the structure of the final financial indicators and determines the impact of each position on the balance sheet.

Table 5 Vertical analysis

	Index value, %
1. Non-current assets
fixed assets
Construction in progress
Section 1 Total
2. Current assets
Stocks incl.
raw materials
future spending
Value added tax on acquired valuables
buyers and customers
Cash
Section 2 total
3. Capital and reserves
Authorized capital
Extra capital
Uncovered loss
Section 3 Total
4. Current liabilities
Loans and credits
suppliers and contractors
Debt to off-budget f.
Other creditors
Section 4 total

Table 6 Horizontal Analysis

	Indicator value
	2008 n.y., thousand rubles	2009 year thousand roubles.	Changes, %	2009 thousand roubles.	Changes, %	General changes thousand roubles.
1. Non-current assets
fixed assets
Construction in progress
Section 1 Total
2. Current assets
Stocks incl.
raw materials
future spending
value added tax
Accounts receivable, incl.
buyers and customers
Other debtors
Cash
Section 2 total
3. Capital and reserves
Authorized capital
Extra capital
Uncovered loss
Section 3 Total
4. Short-term liabilities
Loans and credits
Accounts payable, incl.
suppliers and contractors
Payroll owed to staff
Debt to off-budget funds
Debt on taxes and fees
Other creditors
Section 4 total

After analyzing the data of horizontal and vertical analysis, we can conclude that the share of economic assets of the enterprise has changed in dynamics over two years. The share of immobile assets to the balance sheet totaled 6.43% (288 thousand rubles) at the end of 2009, 93.62% of mobile assets (by the end of 2009 - 3346 thousand rubles).

Non-current assets have decreased compared to 2008, this is largely affected by the fixed assets of the enterprise. By the end of 2009 they decreased by 201 thousand rubles. This is due to the natural wear and tear of all fixed assets, machinery and equipment, vehicles, household inventory, as well as the fact that the company did not purchase new fixed assets.

On the territory serviced by LLC "Management Company "ZHKH" there is construction in progress at the end of 2009, the share is 1.13%.

Current assets by the end of 2009 are increasing. This is due to the increase in inventories, including materials and raw materials by 37.97%, the share of deferred expenses for 2008 increases by 3.39% against the balance sheet. Expenses for the repair of fixed assets, current repairs - the enterprise does not create a reserve fund, therefore, all costs associated with fixed assets go to deferred expenses, newspaper subscriptions, purchase of special literature.

The most liquid assets - cash by the end of 2009 are increasing, and their share is 28.85% (1031 thousand rubles).

Analyzing the sources of economic funds, we see that in dynamics for 2 years by the end of 2009 they are reduced by 2.19%, we observe that over 2 years the size of the authorized capital has changed, there is no additional capital. Since in 2009 LLC "UK" ZhKH" was formed, the authorized capital is 10 thousand rubles. The uncovered loss of previous years significantly affects the reduction of sources of economic funds.

However, in 2009 losses are reduced by 89.11 thousand rubles. rub. The company has no long-term liabilities, but short-term liabilities at the end of 2009 decreased by 56,407 thousand rubles. this is largely influenced by the decrease in our organization's accounts payable to suppliers and contractors, due to an increase in cash. The main indebtedness of LLC “MC “ZHKH” is the debt to state non-budgetary funds, which in 2008 amounted to 61.07% (14449 thousand rubles) by the end of 2009 decreased by 49.06%. Toward the end of 2009, the company's debt to other creditors is practically reduced (debt to transport organizations for services, to individuals on enforcement orders ...). However, there are short-term loans and loans - 1028 thousand rubles, so the company does not have enough working capital to cover its obligations in full.

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2.2 Analysis of the economic and financial activities of the Municipal Unitary Enterprise "UK Housing and Public Utilities"

Consider the economic and financial activities of the enterprise. We will analyze the economic part of the characteristics of the enterprise according to table 22.

Table 2.2 Main economic performance indicators

No. p / p	Indicators	years			Absolute deviation (+;-) 2007		Growth rate (%) 2008 to
		2006	2007	2008	2007	2008	2007	2008
1	2	3	4	5	6	7	8	9
1	Proceeds from the sale of products, works, services, thousand rubles.	41327	48858	19582	21745	29276	47,4	40,1
2	Cost of goods, works, services sold, thousand rubles	38290	37236	18869	19421	18367	49,3	50,7
3.	Average number of employees, pers.	182	130	56	126	74	30,8	43,1
4.	The average annual cost of fixed production assets, thousand rubles.	12052	11969,5	11520,5	531,5	449	95,6	96,3
5.	Gross profit (loss), thousand rubles	7253	11595	713	6540	10882	9,8	6,1
6.	Net profit (loss), thousand rubles	4269	938	458	9,70	6,39	39,8	28,6
7.	Labor productivity, thousand rubles	227,07	375,83	349,68	122,61	26,15	154	93,0
8.	Capital productivity, rub.	3,43	4,08	1,7	1,7	2,38	49,6	41,6
9.	Level of profitability (loss ratio) %	11,15	15,94	9,01	20,2	25	80,9	56,5

Profitability indicators play an important role in the system of enterprise performance indicators. The enterprise is profitable if the proceeds from the sale of products are sufficient to cover all costs, and if the enterprise also makes a profit. In connection with the increase in the amount of profit, profitability increases.

When forming the range of services in the Municipal Unitary Enterprise "UK Housing and Public Utilities", on the one hand, the demand for these types of services was taken into account, and on the other hand, the most efficient use of labor, raw materials, technical, technological, financial and other resources available to the Municipal Unitary Enterprise "UK Housing and Public Utilities" .

The dynamics of changes in revenue, cost and gross profit over the past 3 years can be seen in Figure 2.3.

Rice. 2.3 Dynamics of changes in revenue, cost and gross profit.

All management decisions in the field of formation, distribution and use of financial resources and the organization of the enterprise's cash flow are closely interconnected and have a direct or indirect impact on the results of its financial activities. Responsibility is borne by accountable employees: director, deputy directors, heads of departments, Chief Accountant, specialists, managers. The solvency of the enterprise is determined by its cash and receivables. In 2007, cash - 204 thousand rubles, accounts receivable - 1387 rubles, totaling 1591 thousand rubles.

To solvency = 0.8< 1, значит предприятие не вполне платежеспособное. Поэтому проведем оценку уровня финансовой устойчивости предприятия на основе данных показателей. Определим основные показатели эффективности деятельности нашего предприятия.

Analytical calculations of indicators:

1. Break even point:

2. Threshold of profitability:

Where

,

3. Margin of financial strength:

ZFP \u003d 6855 -1740.5 \u003d 5114.5 c.u.

4. Effect operating lever:

This means that the increase in profits is 2.03 times greater than the increase in the volume of works and services rendered to the population.

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OJSC VZZHBK.

2.1 Brief production and economic characteristics

OJSC VZZHBK.

Open Joint Stock Company "VZZHBK" was established in accordance with

Civil Code of the Russian Federation, Federal Law "On Joint Stock Companies".

OJSC VZZHBK is a legal entity, has separate property, has an independent balance sheet, opens settlement and other accounts in any financial and credit institutions both in rubles and in foreign currency.

Society has round seal with its name (emblem), its trademark and other necessary details.

The General Director of OAO VZZHBK is Anatoly Kalamurzaevich Legoev.

Legal and actual address of the open joint-stock company "Vladikavkaz plant of reinforced concrete structures": North Ossetia-Alania, Vladikavkaz, st. Pozharsky, 17.

The main activities of VZZHBK OJSC:

1. Manufacture of other non-metallic mineral products.

2. Manufacture of concrete products for use in construction.

The main goals of VZZHBK OJSC:

Participation in the accelerated formation of the commodity market;

Promoting the most complete satisfaction of the needs of the national economy in construction;

More complete and efficient use of local labor, raw materials and other resources;

Expansion of works and services.

Coordinates the activities of the industry and establishes the conditions for its development in order to provide internal and external consumers.

The company's management strategy is to make a profit, provide jobs and solve social issues for employees.

To ensure the activities of OJSC "VZZHBK", an authorized capital is formed in the amount of 18,805 rubles, which is divided into 18,805 shares with a par value of one ruble. The shares of the company are placed among its shareholders according to the records in the system of maintaining the register of shareholders of the company. The Company has the right once a year to decide on the payment of dividends on placed shares. The amount and procedure for paying dividends are determined by the meeting of shareholders, participants and the charter of the joint stock company. The payment of dividends reduces capitalization and requires savings that are not allowed for reinvestment or withdrawn from it. Payable until the end fiscal year dividends are called interim or preliminary dividends (eng. Interim dividend). At the end of the financial year, the final dividend is paid.

Dividends are usually paid in cash. Such dividends are called cash dividends. In addition, dividends may be paid in shares (English stock dividend) or other property of the joint-stock company.

Organizational structure of management. The executive body of the Company is the general meeting of shareholders. The Company holds an annual meeting of shareholders, where next questions: election of the General Director, election of the Board of Directors, audit committee, approval of the auditor, approval of the annual report, distribution of profits, etc. So, the management consists of the General Director and his deputies. They are appointed by the meeting for a period of one year with the right to extend it. When appointed to a position, a contract is concluded with him.

The enterprise is headed by the General Director, who organizes all the work of the enterprise and bears full responsibility for its condition and activities to the state and the labor collective. The General Director carries out operational management of the Company's activities.

The director represents the enterprise in all institutions and organizations, manages the property of the enterprise, including its funds, concludes contracts, issues orders for the enterprise, accepts and dismisses employees in accordance with labor legislation, applies incentives and imposes penalties on employees of the enterprise, opens bank accounts enterprise, opens current and other accounts in banks, issues powers of attorney, and also makes decisions on all other issues of activity. The organizational and production management structure of JSC VZZHBK is presented on the sheet of Appendix 2.

The JSC "VZZHBK" enterprise produces the following nomenclature group of products, presented in table 2.1.

Table 2.1 The range of products manufactured by VZZHBK OJSC

	Product name and brand	Volume, m	Weight, t	Price, rub.	Note
	Hollow slabs
					not subject to Art. 346 ch. 26
	Ribbed plates
	P.1P.2P.31L4
	Foundation beams
	Road plates
	Channel boards
	Foundation cushions
	Border
	Breaker bar (6m)
	Fender 6dvc SZm")
	Rings
	Fence elements

OAO VZZHBK, according to the current criteria, is classified as small (staff up to 100 people) and uses a simplified taxation system. Let's spend comparative analysis main economic indicators for 2012-2014

Table 2.2 - Evaluation of economic performance indicators

OJSC VZZHBK for 2012-2014

Indicators					Deviation (+,-)			Rates of growth,%
				2013 by 2012		2014 by 2013	2013 by 2012		2014 by 2013
Revenue from product sales, thousand rubles
product cost, thousand roubles.
The number of PPP, pers.
Labor productivity, rub.
The average value of fixed assets, thousand rubles.
return on assets
The average value of working capital (current assets), thousand rubles.
Profit from the sale, thousand rubles
Profitability,%

Based on the results of Table 2.2, the following conclusions can be drawn:

in 2013, the proceeds from the sale of products decreased by 50 thousand rubles. or 99.84% and amounted to 33031 thousand rubles. rubles, for 2014 the amount of revenue amounted to 38928 thousand rubles. rubles, which is higher than the previous indicator by 117.8% or 5897 thousand rubles; The cost of commercial products (including administrative and commercial expenses) for 2013 decreased by -979 thousand rubles. or 97.0%, in 2014 there was an increase in this indicator by 124.4% or 7926 thousand rubles, the increase in the cost of production was due to an increase in prices for materials used in the economic activities of OJSC VZZHBK;

in 2013, there is a decrease in the number of staff by 2 people, or by 97.8% compared to 2012, but in 2014 the average headcount was 69 people, which is 3 people. higher than in 2013 and per 1 person. higher than in 2012; a negative factor was a decrease in labor productivity by 93.0% in 2013, and increased by 114.7% in 2014;

in 2013, there is an increase in the average annual cost of fixed assets by 209 thousand rubles. or 101% compared to 2012, in 2014 the average annual cost of fixed assets amounted to 22,930 thousand rubles, which is lower than in 2013 by 133.5 thousand rubles. 99.4 or %; due to the decrease in the company's revenue in 2013, the return on assets of fixed assets decreased construction company by 99.3%, also the fact that the growth rate of the average annual cost of fixed assets was lower than the proceeds from the sale of products led to an increase in this indicator in 2014 by 83.1% compared to 2013; in 2014 the turnover of the company's current assets increased by 83.3% compared to 2013, which is a positive factor in the company's activities, because an increase in the turnover of the company's working capital leads to an increase in revenue and profit from the sale of the company's products, in 2014 this indicator increased by 217.0%; the amount of profit from the sale of products, works of services amounted to 640 thousand rubles in 2013. rubles, which is higher by 221.4% than in 2012, in 2014 there is also an increase in profit from the sale of products by 217.0% or 749 thousand rubles. in 2014 return on sales was -0.008% - in 2012; 0.02% - in 2013 and -0.03 in 2014

Return on fixed capital is calculated by dividing the profit from sales by the average annual cost of fixed assets. This indicator decreases from -1.26% to -6.05% in 2014.

Table 2.3 shows the dynamics of the assets of JSC "VZZHBK" according to the financial statements for 2012-2014.

Table 2.3 - Dynamics of assets and liabilities of JSC "VZZHBK" for 2012 - 2014

Indicator

Indicator value

Change (+,-)

2012 by 2013 thousand roubles.

Growth rate %

2014 by 2013 thousand roubles.

Growth rate %

in thousand rubles

in % to the balance currency

in thousand rubles

in % to the balance currency

in thousand rubles

in % to the balance currency

1. Non-current assets

2. Current assets

liquid assets:

Cash and short-term investments;

Accounts receivable

Balance currency

Passive

1. Own funds

2. Borrowed funds, total

long-term;

Short term.

Balance currency

According to Table 2.2, the following conclusions can be drawn. The structure of the organization's assets for 2013 is characterized by the following ratio: 73.2% of non-current and 26.8% of current assets.

The organization's assets for 2013 increased by 2898 thousand rubles. (by 10.9%). Noting the increase in assets, it should be taken into account that equity increased to a lesser extent - by 3.98%. The lagging increase in equity relative to the total change in assets should be considered as a negative factor.

The growth in the value of assets in 2013 of the organization is mainly due to the growth of the following items of the balance sheet asset (in parentheses is the share of changes in this item in the total amount of all positively changed items):

Reserves - 3001 thousand rubles. (90.9%)

Accounts receivable - 461 thousand rubles. (43.3%)

At the same time, the following changes occurred in the liabilities side of the balance sheet:

Reduced uncovered loss, if in 2012 it amounted to 5741 thousand rubles. , then by 2013 it amounted to 4840 thousand rubles.

Increased short-term liabilities by 1997 thousand rubles. (52.5%)

Among the negatively changed balance sheet items for 2013, one can single out “Non-current assets” for 316 thousand rubles. or 1.5%.

It should be noted that from 2012 to 2013 there was a significant decrease in the organization's cash, which is associated with a decrease in sales. From 2012 to 2013 cash decreased by 248 thousand rubles. (92.8%).

The structure of the organization's assets for 2014 is characterized by the following ratio: 76.4% of non-current and 23.6% of current assets. Organization assets from 2013 to 2014 decreased by 1626 thousand rubles. (by 5.5%). The reduction in balance sheet assets occurred due to the reduction in the following items: from 2013 to 2014. non-current assets decreased by 317 thousand rubles. (1.5%); current assets - by 1309 thousand rubles. (16.7%), including reserves - by 1741 thousand rubles. (27.6%).

From 2013 to 2014 there was a significant increase in the item "cash" by 132 thousand rubles. (694%). Such a sharp jump was due to an increase in sales revenue.

At the same time, in the liabilities side of the balance sheet for 2014, the organization's own funds decreased due to an increase in uncovered loss from 4840 thousand rubles. up to 6008 thousand rubles. The positive point is the reduction of short-term liabilities. So if in 2013 they amounted to 5799 thousand rubles, then by 2014 the amount was 5341 thousand rubles. (- 7.9%).

Thus, we can conclude that the financial condition of VZZHBK OJSC is unstable in the period from 2012 to 2014.

2.2 Analysis of the financial condition of JSC VZZHBK for 2012-2014

Let us analyze the financial stability ratios of VZZHBK JSC for 2012-2014.

The organization's autonomy coefficient for 2013 was 0.8. The obtained value indicates an unreasonably high share of the equity capital of VZZHBK OJSC (80%) in the total capital of the organization - the organization is too cautious about attracting borrowed funds. The value of the investment coverage ratio for 2013 was 1.3, which fully corresponds to the generally accepted value in world practice.

Table 2.4 - Indicators of financial stability of JSC "VZZHBK" for 2012-2014

Indicator	Standard value	Indicator value				Deviation (+,-)
					2013 to 2012		2014 to 2013
1. Autonomy coefficient
2. The coefficient of the ratio of borrowed and own funds
3. Investment coverage ratio
4. Equity flexibility ratio
5. Coefficient of working capital mobility
6. Inventory back-up ratio
7. Ratio of current assets
8. Short-term debt ratio

The coefficient of maneuverability of equity capital shows what part of the organization's own funds is in a mobile form, allowing relatively free maneuvering of these funds. It is believed that the optimal range of coefficient values ​​is 0.5-0.6. And although in practice the standard for this indicator is not defined, the value obtained here indicates a clear lack of equity capital to ensure the stable financial position of VZZHBK OJSC. The final value of the security ratio inventories for the analyzed period is significantly higher than the normative value. So in 2012 its value was 22.6, in 2013 - 23.5, in 2014 - 22.3, i.e. inventories are sufficiently secured by the organization's own working capital.

According to the short-term debt ratio, it can be seen that JSC VZZHBK has no long-term liabilities (1% during the entire analyzed period).

The organization's autonomy coefficient for 2014 was 0.8. This coefficient characterizes the degree of dependence of the organization on borrowed capital. The value obtained here indicates that VZZHBK OJSC is too cautious in attracting borrowed funds (its own capital is 80% in the total capital of the organization). The value of the investment coverage ratio in 2014 is 1.2, which is fully in line with the norm.

Tables 2.5 and 2.6 present an estimate of the value of the enterprise's net assets in relation to its authorized capital.

Table 2.5 - Estimation of the net asset value of VZZHBK OJSC for 2012-2014

Indicator	Indicator value							Change (+,-)
							thousand roubles.			in % to the balance currency
	thousand roubles.	in % to the balance currency	thousand roubles.		in % to the balance currency
1. Net assets
2. Authorized capital

Net assets of the organization for 2013 for 23496 thousand rubles. exceed the share capital. This ratio positively characterizes the financial position of VZZHBK OJSC, fully meeting the requirements of regulatory acts to the value of the net assets of the organization. In addition, it is necessary to note the increase in net assets by 901 thousand rubles. from 2012 to 2013

Table 2.6 - Estimation of the value of net assets of JSC VZZHBK for 2013-2014

Indicator	Indicator value							Change (+,-)
										in % to the balance currency
	thousand roubles.	in % to the balance currency	thousand roubles.		in % to the balance currency
1. Net assets
2. Authorized capital
3. Excess of net assets over authorized capital

Net assets of the organization at the end of 2014 for 22328 thousand rubles. exceed the share capital. This positively characterizes the financial position of VZZHBK OJSC, fully meeting the requirements of regulatory acts for the value of the net assets of the organization. However, from 2013 to 2014 the value of net assets decreased by 1168 thousand rubles. This indicates a deterioration in the financial condition of the organization in 2014, which is primarily due to the unstable economic situation in the country, with inflationary processes.

The analysis of the formation of financial results is supplemented by an assessment of profitability indicators calculated according to the income statement. In addition to the profitability of current activities and the profitability of products (by profit from sales), the indicator of profitability of sales is determined, calculated by net profit.

Table 2.7 shows the indicators of profitability and profitability of VZZHBK OJSC.

Table 2.7-Indicators of profitability and profitability of JSC "VZZHBK" for 2012-2014

Indicators				Absolute change (+,-)
1. Profitability of current activities (Sales profit / Full cost products sold),%
2. Profitability of sales by profit from sales (Sales profit / Sales revenue),%
3. Net profit margin (Net profit / Sales proceeds),%
4. Overall profitability (Profit before tax / Sales revenue),%

Rice. 2.1 Dynamics of the overall profitability for 2012 - 2014

The dynamics of the development of profitability indicators indicates a decrease in the profitability of various areas of activity of OJSC VZZHBK. Reducing the profitability of current activities for the analyzed period 2012 - 2014. indicates an increase in costs per unit of output and a reduction in the profitability of operations for the sale of goods (products, works, services). The decrease in sales profitability, calculated both on the basis of net profit and on the basis of sales profit, indicates a reduction in the efficiency of sales activities, which is reflected in the directions and methods of the organization's marketing policy.

As a result, one can observe a reduction in the overall profitability indicator, which characterizes the effectiveness and profitability of all types of activities of a commercial organization.

Thus, we can conclude that the increase in the profit of OJSC VZZHBK in absolute terms did not create sufficient conditions for economic development enterprise capital.

2.3 Analysis of liquidity and solvency of JSC VZZHBK

The task of analyzing the liquidity of the balance sheet arises in connection with the need to assess the creditworthiness of the organization, being the basis for determining the possibility of timely and complete settlement of the company's obligations.

The liquidity of the balance is characterized by the level of coverage of the obligations of the enterprise corresponding to the possible terms of cashing out assets.

The liquidity analysis of the balance sheet is carried out by comparing assets formed by the degree of their liquidity with liabilities, grouping of which was carried out by maturity.

Table 2.8 presents an assessment of the liquidity of JSC VZZHBK for 2012-2014.

For the entire analyzed period, the current liquidity ratio has a value that does not correspond to the norm (0.86 in 2012, 1.35 in 2013, 1.22 in 2014, with a standard value of 2.0 or more). If we trace the change in this coefficient in dynamics, we can note that from 2012 to 2013. it grew by 0.49%, and decreased by 0.13 from 2013 to 2014.

For the quick liquidity ratio, the normative value is 1.0 or more. V this case its value in 2012 was 4.6, in 2013 - 7.8, in 2014 - 6.5. This indicates enough. JSC VZZHBK has liquid assets that can be used to repay the most urgent obligations.

Table 2.8. - Calculation of the liquidity ratios of JSC VZZHBK for 2012-2014.

Liquidity ratio	Indicator values				Deviation (+,)
				2013 to 2012		2014 to 2013
1. Current (total) liquidity ratio
2. Quick (intermediate) liquidity ratio
3. Absolute liquidity ratio

At a rate of 0.2 or more, the value of the absolute liquidity ratio in 2012 was 0.02, in 2013 - 0.003, in 2014 - 0.07.

Rice. 2.2 Dynamics of absolute liquidity ratio

At the same time, it should be noted that there was a positive trend - for 2013-2014. absolute liquidity ratio increased by 0.067 percentage points.

2.4 Analysis business activity OJSC VZZHBK

Business activity ratios allow you to analyze how efficiently the company uses its funds. As a rule, these indicators include various indicators of turnover. Turnover indicators are of great importance for assessing the financial position of the company, since the rate of turnover of funds, that is, the rate of their conversion into cash, has a direct impact on the solvency of the enterprise. In addition, an increase in the rate of turnover of funds, other things being equal, reflects an increase in the production and technical potential of the company.

The value of business activity indicators will be displayed in table 2.9

Table 2.9 - Indicators of business activity of JSC "VZZHBK"

Indicator	Standard value	Indicator value		Deviation (+,-)
General turnover ratio
Inventory turnover ratio
Equity turnover ratio

The analysis of business activity indicators shows that at the beginning and at the end of the analyzed period the value of the total turnover ratio corresponded to the standard value. Let's note at the same time the growth of the value of the total turnover ratio for the analyzed period by 0.18.

The value of the inventory turnover ratio does not correspond to the standard value both at the beginning and at the end of the analyzed period, which indicates an inefficient inventory management system in the organization.

The value of the equity turnover ratio corresponds to the normative value both at the beginning and at the end of the analyzed period, which indicates a rational capital structure, too careful attitude to attract borrowed funds to finance the activities of the organization. This causes a decrease in capital turnover and its profitability. It should be noted that during the analyzed period the value of the equity turnover ratio increased by 0.21 and approached the normatively recommended value.

The value of capital turnover, even with the existing improvement, does not correspond to the normative value, which indicates the need for further improvement of the capital structure management system.

In order to have an idea of ​​the results of the financial and economic activities of Dom-1 Management Company LLC, it is necessary to consider some indicators.

TO key indicators, characterizing the results of the activities of LLC "Management Company Dom-1" should include: the amount of work, services, the cost of work, services, expenses of the organization, profit (loss).

The first indicator under consideration is the volume of work performed, services rendered - this is the cost of services and works paid or payable by customers. This indicator depends on the capabilities of the organization, i.e., the availability of the necessary production capacities, personnel, material, monetary and other types of resources. In terms of inflation, the indicator can give a real picture of the assessment of the production activities of the organization "Management Company Dom-1" LLC.

Appendix A

The data in Table 01 testify that the volume of work performed, services rendered, starting from 2012. to 2014 by 7017.7 thousand rubles. The fee for the maintenance of the local area within three years increased by 841.6 thousand rubles. The fee for maintenance of in-house plumbing equipment has increased by 959.9 thousand rubles over the course of three years. The fee for maintenance of in-house electrical equipment has increased by 436.9 thousand rubles over the course of three years. The fee for cleaning common areas has increased by 509.8 thousand rubles over the course of three years. The fee for the removal of solid waste within three years increased by 550.2 thousand rubles. Fee for the maintenance of elevator equipment has increased by 472.7 thousand rubles over the course of three years. The payment for current repairs has increased by 1,057.7 thousand rubles over the course of three years. The payment for the services of the emergency dispatch service has increased by 753.8 thousand rubles over the course of three years. The fee for bank services has increased by 74,000 rubles over the course of three years. Maintenance fee management company within three years increased by 578.2 thousand rubles. Service fee gas equipment within three years increased by 495.4 thousand rubles. Payment for the disposal of solid waste within three years increased by 169.9 thousand rubles. The payment for the services of the settlement center has increased by 87.8 thousand rubles over the course of three years. The fee for state verification, maintenance of the IPU has increased by 30 thousand rubles over the course of three years. The increase in the payment of the population is explained by the increase in tariffs for the maintenance of common property

The structure of work performed, services rendered is shown in the figures. The figures show that the largest share in the structure of the volume of work performed for these services is paid for current repairs. For three years, the share of this indicator increased by 0.18%.

Appendix B

Appendix B

Appendix D.

Table 0.2 shows that the inflation rate for the maintenance and repair of housing increased by 0.8 over 3 years. In 2013, compared to 2012, the inflation rate increased by 0.3.

Appendix E

Tariff for current repairs from 2012. to 2014 increased by 0.9. In 2013, compared to 2012, the inflation rate increased by 0.5.

To calculate the weighted average inflation rate, the shares of each type of service should be calculated.

Annex G.

Appendix H

Appendix I.

From Figure 0.4, we can conclude that the rate of inflation has increased every year. The weighted average inflation rate increased by 1.07 times over three years, which means an increase in tariffs.

Based on the calculated inflation coefficients, it is possible to calculate the volume of work performed, services rendered in comparable prices. The calculation is presented in table 0.6. The table shows that the most significant impact is exerted by the increase in prices, and, consequently, the growth of the inflation rate had on the volume of work performed, services rendered in 2012 and 2014.

Appendix K.

Annex L.

The performance of work, the provision of services by the management company involves the ratio of resource costs, the value of which has a significant impact on the level of economic development of Dom-1 Management Company LLC. Therefore, the management company must know how much it costs to carry out work and provide services. An indicator characterizing the technical and economic level of the organization and its competitiveness is the cost. Costs are the monetary expression of labor, material and financial resources necessary for the organization to carry out activities related to the performance of work, the provision of services.

Let us consider the dynamics and structure of costs in LLC "Management Company House-1" for 2012-2014.

Application M.

Annex H.

Appendix O.

Annex P.

When analyzing the figures, it can be seen that for three years the largest share in the grouping of costs is occupied by the costs of maintaining plumbing equipment inside the house.

Appendix R.

Appendix C.

Figure 0.9. the dynamics of the cost of works, services in current and comparable prices for three years is presented. The figure shows that the cost in comparable prices exceeds the cost in current prices. In 2013, there was a sharp increase in this indicator, the cost of work, services rendered in comparable prices, which is explained by a sharp increase in inflation, and in 2014 it decreased, which is a positive moment and evidence that resources were used more rationally.

The final indicator of the financial and economic activities of the organization is profit (loss). Profit is essentially the difference between the income and expenses of the enterprise. Profit (loss) from the sale of products, works, services is the difference between the proceeds from the sale of products, works, services in current prices, excluding VAT and excises, export duties and other deductions established by the law of the Russian Federation and the costs of its production and sale, included in the cost of products, works, services. This indicator is determined by the formula 0.1, which allows you to reflect the essence of the indicator:

Ppr = Vp – C, (0.9)

C - the cost of works, services,

Ppr - profit (loss) from the sale of works, services.

Calculation of profit (loss) received by the organization within five years is presented in table 0.09.

Appendix T.

Analyzing the data in the table, we can conclude that the organization Dom-1 Management Company LLC has been carrying out profitable activities for five years, since the cost of work performed, services rendered does not exceed the proceeds from the provision of services, performance of work by the enterprise. Revenue from the sale of works and services increased significantly in 2014 compared to 2012 by 7408.3 thousand rubles, profit in 2014 exceeds profit in 2012 by 1119.5 thousand rubles. Highest Profit received by the company in 2014. The growth rate of the cost of works and services performed by the organization is lower than the growth rate of the proceeds received.

One of the most important ways to improve the economic activity of the organization LLC "Management Company Dom-1" is to organize the provision of current payments for housing services budget institutions and the population of the city. When setting tariffs, one should take into account possible inflation, shortfall in payments from the population and the real percentage of payment from tariffs, an increase in the need for benefits and housing subsidies, in the event of a change in the rates of payments by the population for housing services.

The main ways to improve the financial and economic activities of Dom-1 Management Company LLC are:

1) establishment of new relationships between the management company and tenants, homeowners. To create a positive image, employees of the management company need to be a little psychologists and lawyers, and, of course, know the law well and competently keep documentation, notify residents about possible jobs etc.

2) an increase in the overall structure of the property of the enterprise, which will make it possible to measure whether the enterprise is financially stable enough to operate smoothly;

3) achieving the optimal ratio of own and borrowed funds. The excess of the first over the second means the independence of the enterprise and independence from external sources.

Conclusion

The work on the topic "Analysis of the financial and economic activities of LLC "Managing Company Dom-1" and measures to improve its efficiency" based on the materials of LLC "Management Company Dom-1".

Management companies today are in a rather difficult situation, caused by many factors. Today, industry enterprises face two problems: on the one hand, Russian banks faced with the difficulties of the financial crisis, without going into details of the functioning of the housing and communal sector, they prefer to stop or suspend lending, on the other hand, in the near future, industry enterprises will face a sharp reduction in revenue from the end consumer. The continued rise in unemployment, which has affected not just one or two sectors of the economy, but has an all-industry scope, will lead to the fact that the level of collection of payments will gradually return to the pre-reform level.

Improving the system of managing the financial resources of the public utilities, which is the most important sector of life support, can be achieved only if the financial mechanism of housing and communal services is comprehensively reformed through the development of conceptual approaches to improving tariff setting, strengthening control over the movement of cash flows, searching for non-traditional sources of financing through institutional reforms, streamlining the taxation of enterprises in the industry. In addition, the elimination of those shortcomings in the organization of the financial and economic activities of public utilities, which were laid down in the pre-reform period, as well as identified in the process of reform, should increase the efficiency of using the financial resources of the industry and improve the financial condition of public utilities.

Improving the financial and economic activities of each management company is impossible without reforming the entire industry as a whole, since the problems of the industry affect each enterprise, its financial position. The use of modern mechanisms of financial and economic activity is practically impossible in the current economic conditions adopted in the housing and communal services sector, therefore the introduction of new methods at individual enterprises often turns out to be ineffective.

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