Name
Zhurova Olga Ivanovna
Scholastic degree
—
Academic rank
—
Honorary rank
—
Organization, job position
Krasnodar Cooperative Institute
Web site url
—
—
Articles count: 2
For the analysis of the effectiveness and the efficiency
of entrepreneurial activity of organizations we apply a
system of indexes, characterizing the level of the use
of production resources: labor, floorspace, average
annual cost of the combined assets, average annual
cost of circulating assets, including supplies, average
annual cost of own capital, production expenses,
including financial expenses. As a quantitative result
of activity of managing subject we use volume cost
indexes, characterizing an effect: gross products are in
current prices; profit yield from sales; gross revenue;
income from sales; income to taxation; net income [1,
2, 3]. The high-quality indexes of efficiency of the use
of production resources: gross products in current
prices on an average annual worker; profit yield from
sales on an average annual worker; gross. The
analogical set of indexes of efficiency is applied,
determining correlation of different types of effect and
other resources. That determine an index,
characterizing correlation of gross products in current
prices and floorspace (in agricultural organizations we
use 1 ga of lands, in point-of-sale – 1 m2
of point-ofsale
area, in industry – 1 m2
of floorspace of factory,
factory, workshop); correlation of profit yield from
sales and floorspace; correlation of different. Then we
determine indexes, characterizing correlation of
different types of effect and average annual cost of the
combined assets, correlation of different types of effect
and average annual cost of circulating assets,
production supplies, property asset, production
expenses, and financial expenses. In obedience to
methodical positions of analysis of indexes,
characterizing the results of activity of managing
subjects, we probe the dynamics of indexes for the last
3 – 5 years with the purpose of exposure of it.
Important in research of indexes and efficiency of
entrepreneurial activity is the use of factor analysis,
allowing defining a quantitative measure influence of
factors on the change of analyzable index, to ground
backlogs of increase of efficiency. Most acceptable in
the analysis of influence of factors there is a reception
of chain substitution on the dynamics of indexes of efficiency of the use of production resources
The system of indicators characterizing the financial
condition of a commercial organization, the major
thing is profitability of its operations as the ratio of
profit on sales and revenues, the ratio of profit before
tax and the average annual value of total assets, the
ratio of net profit and the average value of all assets,
net income and average equity. Great practical
importance for the efficient management of resources
economic entity is marginal analysis, but it requires, in
our opinion, improvement. In the academic literature
on management analysis it is recommended to
determine the relative value of the stock of financial
strength ratio of the absolute value of the stock of
financial strength and actual revenue; financial
headroom suggested determined by the difference
between the actual value of revenue and earnings, the
corresponding break-even point. The relative value of
the stock of financial strength should be determined, in
our opinion, the ratio of the absolute value of the stock
of financial strength and the amount of revenue in the
break-even point. Recommended in textbooks relative
value of the stock of financial strength is a share of
stock of financial strength in the actual revenue. The
method of rating the financial condition of commercial
organizations (credit scoring of the American
economist D. Durant) return on total assets is also a
priority index, largely determining the solvency and
liquidity of the balance sheet, the financial stability of
the business entity. However, in practice the
profitability of the invested capital is not always
characterized by an optimal investment