Thesis: Analysis of the financial condition of the enterprise and development of proposals for its improvement. Proposals to improve the financial condition of the enterprise Measures to improve the financial condition of the enterprise

Based on the analysis of the financial activities of Lesnoye LLC, the following conclusions can be drawn:

• - analysis of the structure of balance sheet assets showed that non-current assets, namely fixed assets, at the beginning of the reporting period amounted to 17,935 rubles, and at the end of the reporting period, 16,845 rubles, that is, they decreased by 1,090 rubles. Current assets for the analyzed period increased by 142,088 rubles. The growth rate was 40.22%. Value added tax increased by 4,018 rubles, that is, by 36.38%. Short-term accounts receivable increased by RUB 34,038. The growth rate was 121.06%. There was also an increase in cash by 67,379 rubles. After the dynamics of changes in assets were examined, we can highlight articles that talk about certain shortcomings in the operation of the enterprise:
• *the presence of amounts of “bad” debts in the articles: “Accounts receivable (payments for which are expected more than 12 months after the reporting date)” (line 230) and “Accounts receivable (payments for which are expected within 12 months after the reporting date)” (line 240).

Lesnoye LLC has no long-term accounts receivable, which reduces the share of slowly selling assets. But the company has short-term accounts receivable in the amount of 195,632 thousand. rub., at the end of the reporting year. Despite the fact that accounts receivable are short-term, their presence in such an amount characterizes the immobilization (diversion) of the enterprise’s working capital from production and economic turnover.

• - analysis of the structure of liabilities showed that capital and reserves increased during the analyzed period by 58,198 rubles. The growth rate was 22.9%. This increase was due to an increase in retained earnings. The authorized capital remained unchanged during the analyzed period. Short-term liabilities increased by 82,800 rubles due to an increase in accounts payable by 82,800 rubles. The largest debt is to suppliers and contractors (which increased by 28,806 rubles) for settlement documents not paid on time, and products not shipped against advances received. This indicates financial difficulties.
• - calculation of the financial stability indicators of Lesnoye LLC for 2006 allows us to draw a conclusion about the stable position of the enterprise and the absence of the likelihood of bankruptcy. At the same time, during the reporting period there was a significant increase in certain financial indicators, which is assessed positively: the dynamics of the capitalization ratio indicates sufficient financial stability of the organization, since this requires that this ratio be ≤1.5. According to our calculations, it is clear that the capitalization ratio in 2005 equal to 0.46, and in 2006 equal to 0.64, which does not exceed 1.5. The value of this indicator is influenced by the following factors: high turnover, stable demand for products sold, established supply and sales channels, low level of fixed costs. In 2005 the portion of current assets financed from own sources amounted to 0.7, and in 2006 - 0.6. The share of own funds in the total amount of funding sources in 2005. was 0.69, and in 2006. 0.61. At the end of the analyzed period, this coefficient decreased by 0.08. The value of the financial independence coefficient is above the critical point (0.4) both in 2005 and 2006. This indicates a favorable financial situation of the enterprise.
• - an analysis of the balance sheet liquidity showed that there was a change in the current liquidity ratio towards a decrease, which negatively affects the activities of the enterprise of the limited liability company “Lesnoye”. According to the calculations of the intermediate (quick) liquidity ratio, it is clear that this ratio has changed upward by 0.02. This suggests that the limited liability company “Lesnoye” has increased the portion of its short-term liabilities, which can be immediately repaid using cash, short-term funds securities, as well as income from settlements. When calculating the absolute liquidity ratio, it is clear that this ratio at the beginning of the analyzed period is 0.76, and at the end 0.78. This suggests that part of the current short-term debt that the organization can repay in the near future using cash and equivalent financial investments increased by 0.02. According to the calculations of net current assets, it is clear that there was a decrease in net current assets by 0.54. This decrease in assets has a negative impact on the activities of the enterprise. Thus, an analysis of the balance sheet of the limited liability company “Lesnoye” showed that the structure of assets corresponds to trading activities, while the enterprise is developing successfully and dynamically. Growth in 2006 value equity allows the enterprise to timely meet its obligations, thereby increasing the degree of liquidity and business activity, which leads to strengthening the financial stability of the organization.
• -analysis of business activity showed that all indicators of business activity at the end of the analyzed period increased. The total capital turnover ratio (resource productivity) increased by 2.43 turns. The turnover rate of all working capital of the limited liability company “Lesnoye” at the end of 2006 increased by 2.37 revolutions and amounted to 11.69 revolutions. At the beginning of the analyzed period, the capital productivity was equal to 183.7 revolutions, at the end of the analyzed period it was 343.85 revolutions, that is, the capital productivity changed by 160.15 revolutions. The rate of turnover of equity capital in 2005 was 12.96 revolutions, and in 2006 it was 18.54 revolutions. Over the entire analyzed period, the coefficient increased by 5.58 revolutions.
• -profitability analysis showed that in 2006 the values ​​of profitability indicators increased, which should rather be considered as a positive trend. In 2005, 1.3% of profit came from units sold. In 2006 this figure increased by 01% and amounted to 1.4%. 0.7% of net profit accounted for a unit of revenue in 2005. During the year there was an increase in net profit of 0.3%. By the end of 2006, this profit was 1%. This suggests that demand for the product has increased slightly. When we talk about economic profitability analysis, we can do the following: in 2006. the use of all property of the limited liability company "Lesnoye" became 4.9% more efficient. When analyzing the return on equity, it is clear that by the end of the reporting period, the use of equity capital of the limited liability company "Lesnoye" became more efficient by 9.1% and amounted to 18.6%. The dynamics of this indicator allows us to conclude that investments of own funds in production have yielded sufficient good result. The use of capital invested in the activities of the limited liability company "Lesnoye" for a long time has become more efficient, since in 2005 this figure was 9.5%, by the end of 2006. it amounted to 18.6, that is, an increase of 9.1%.

Next, you can consider methods for managing receivables and payables, since it is the presence of these “bad” amounts that to some extent cause financial difficulties. The key point in accounts receivable management is the determination of the terms of credit (provided to customers) which have an impact on sales volumes and cash receipts. For example, providing longer credit terms is likely to increase sales. Credit terms have a direct bearing on the costs and income associated with accounts receivable. If credit terms are tight, the company will have less cash invested in accounts receivable and losses from bad debts, but this may result in lower sales, lower profits and negative customer reactions. On the other hand, if the terms of the loan are vague, the company may achieve higher sales volumes and more revenue, but also risks higher bad debts and greater costs associated with ineffective customers delaying payment. Accounts receivable terms should be liberalized when you want to get rid of excess inventory or obsolete products. There are many ways to maximize accounts receivable returns and minimize potential losses: billing, reselling debt collection rights, and assessing the financial situation of customers.

Invoicing. To speed up collections, you can send invoices to customers while their order is still being processed in the warehouse. You can also bill for services at intervals if the work is completed over a specific period, or charge fees up front, which is preferable to making payments upon completion of the job. In any case, you should prepare invoices for large amounts immediately.

Buyer evaluation process. Before extending credit, you should carefully review the buyer's financial statements and obtain rating information from financial advisory firms. Highly risky receivables, such as those from customers operating in a financially fragile industry or region, should be avoided. Businesses also need to be careful with clients who have been in business for less than one year (about 50 percent of businesses fail within the first two years). Typically, consumer receivables carry a greater risk of default than corporate receivables. Credit limits should be modified and payment collections expedited based on changes in the buyer's financial situation. This can be accomplished by withholding products or withholding services until payments are made and requiring a collateral to support the doubtful accounts (the value of the collateral must be equal to or greater than the account balance). If necessary, you should use a collection agency to recover funds from recalcitrant buyers.

It is necessary to classify accounts receivable by due date (arrange them according to the time elapsed from the date of invoice) to identify customers who violate payment deadlines, and charge interest to late payments. Once current aging accounts receivables have been compared with historical accounts receivables, industry standards, and competitors, a bad debt loss report can be prepared showing accumulated losses by customer, terms of sale, and amount, organized by business unit. , product line and type of buyer (eg industry).

Protection by insurance. You can resort to credit insurance, this measure against unexpected losses of bad debt. When deciding whether to purchase such protection, it is necessary to evaluate the expected average bad debt losses, the company's financial ability to withstand those losses, and the cost of insurance.

Factoring. It is possible to resell the rights to collect receivables if doing so results in net savings. However, in a factoring transaction, confidential information may be disclosed.

In general, accounts receivable management includes:

• 1) analysis of debtors;
• 2) analysis of the real value of existing receivables;
• 3) control over the ratio of receivables and payables;
• 4) development of a policy for advance payments and provision of commercial loans;
• 5) assessment and implementation of factoring.

Analysis of debtors involves, first of all, an analysis of their solvency in order to develop individual conditions for the provision of commercial loans and the terms of factoring agreements. The level and dynamics of liquidity ratios can lead a manager to the conclusion that it is advisable to sell products only with prepayment, or vice versa - about the possibility of reducing interest on commercial loans, etc.

Analysis of accounts receivable and assessment of its real value consists of analyzing the debt according to the timing of its occurrence, identifying bad debts and forming a reserve for doubtful debts for this amount.

Of particular interest is the analysis of the dynamics of accounts receivable by the timing of its occurrence and/or by turnover period. A detailed analysis allows you to make a forecast of funds received, identify debtors for whom additional efforts are needed to recover debts, and evaluate the effectiveness of accounts receivable management.

The ratio of accounts receivable and accounts payable is a characteristic of the financial stability of the company and the effectiveness of financial management. In the practice of financial activities of Russian companies, a situation often arises that makes it unprofitable to reduce accounts receivable without changing accounts payable (liabilities). A decrease in accounts receivable reduces the coverage ratio (liquidity), the company acquires signs of insolvency and becomes vulnerable to government agencies and creditors.

The following main factors influence the level of accounts receivable:

• - assessment and classification of customers depending on the type of product, volume of purchases, solvency of customers, history of credit relations and expected payment terms;
• - control of settlements with debtors, assessment of the real state of receivables;
• - analysis and planning of cash flows taking into account collection ratios.

To determine the investment in accounts receivable, a calculation is used that takes into account annual credit sales and the period of nonpayment of accounts receivable.

Making a generalization, we can conclude that accounts receivable management is based on two approaches:

• 1) comparison of the additional profit associated with a particular spontaneous financing scheme with the costs and losses that arise when changing the product sales policy;
• 2) comparison and optimization of the amount and timing of receivables and payables. These comparisons are made based on the level of creditworthiness, payment deferment time, discount strategy, income and collection costs.

All of the above allowed us to give the following recommendations to improve the efficiency of the activities of the limited liability company “Lesnoye”:

• - regular marketing research of the market, supply and demand for products for industrial and technical purposes and consumer consumption;
• - promotion of products through the use of advertising;
• - holding exhibitions and fairs that help increase sales volumes;
• - expanding the circle of product consumers in order to reduce the risk of non-payment by one or more large buyers;
• - provide discounts for wholesale and regular customers;
• - control over the ratio of accounts payable and receivable and analysis of the composition of accounts receivable and accounts payable.

Suggestions for the work of the enterprise are: search for cheap credit resources, competent distribution of profits, increasing the income portion of assets. The principle must be observed: financial condition deadlines”: the receipt and use of funds must occur within a strictly established time frame. In general, based on the analysis, conclusions were drawn indicating problems associated, first of all, with the current operational financial management of Lesnoye LLC. Financial management in an enterprise plays too small a role. This is due to the fact that the enterprise has existed relatively recently, and the forms of internal company reports have not yet been worked out. Essentially, financial management occurs at the level of the accounting department and the head of the enterprise. Therefore, it is necessary to organize a financial management service and carry out a number of measures to improve financial condition in accordance with these recommendations.

Maintaining……………………………………………………………………………………..3

1.Theoretical foundations for analyzing the financial condition of an enterprise……4

1.1. The concept, meaning and tasks of financial analysis

state of the enterprise………………………………………………………..4

1.2. Basic approaches to analyzing the financial condition of an enterprise...8

1.3. System of indicators characterizing the financial condition of enterprises………………………………………………………..…………… 12

2. Assessment of financial condition

2.1.Analysis of the structure of property and sources of its formation………..18

2.2. Analysis of the financial stability of the enterprise………………………22

2.3. Analysis of financial stability ratios…………………...23

2.4. Analysis of liquidity and solvency of the enterprise ………….25

2.5. Assessing the efficiency of economic activities………………..27

3. Proposals to improve the financial position of the enterprise……..30

Conclusion…………………………………………………………………………………31

References…………………………………………………………………………………33

Introduction

The course work presents an analysis of the financial condition and economic results of the enterprise’s economic activities.

The purpose of the course work is to acquire practical skills in identifying the economic problems of an enterprise based on a comprehensive system analysis of the main economic indicators.

The tasks that I set in this work coincide with the tasks of financial analysis:

identifying changes in the financial condition of the enterprise;

identification of facts affecting the financial condition of the enterprise;

assessment of quantitative and qualitative changes in the financial position of the enterprise;

assessment of the financial position of the enterprise as of a certain date;

determination of trends in changes in the financial condition of the enterprise.

The following techniques and methods were used to carry out this analysis: :

horizontal analysis vertical analysis,

analysis of coefficients (relative indicators),

The main sources of information for analyzing the financial condition of an enterprise are the reporting balance sheet (Form No. 1), profit and loss statement (Form No. 2), capital flow statement (Form No. 3) and other reporting forms, primary and analytical accounting data, which decipher and detail individual balance sheet items.

1. THEORETICAL FOUNDATIONS OF FINANCIAL ANALYSIS

STATE OF THE ENTERPRISE

1.1. The concept, meaning and tasks of financial analysis

stateenterprises

Enterprise finance is a system of monetary relations that develop in the process of formation, placement and use of financial resources. The financial condition of an enterprise is expressed in the formation, placement and use of financial resources: cash received for sold products (goods, works, services), bank loans and borrowings, temporarily raised funds, debts to suppliers and other creditors, temporarily available funds from special funds. With the transition of enterprises to market operating conditions, the question of the sustainability of its financial condition and finding ways to improve it became acute. The relevance of these issues is determined by the need to create normal working conditions for both individual enterprises and the industry as a whole.

The financial analysis methodology includes three interrelated blocks:

analysis financial results activities of the enterprise;

analysis of the financial condition of the enterprise;

financial efficiency analysis economic activity enterprises.

The main goal of financial analysis is to obtain a small number of key (the most informative) parameters that give an objective and accurate picture of the financial condition of the enterprise, its profits and losses, changes in the structure of assets and liabilities, and in settlements with debtors and creditors.

Thus, financial analysis is a part of financial analysis. The financial condition of an enterprise is characterized by the availability of financial resources necessary for normal production, commercial and other activities of the enterprise, the feasibility and efficiency of their placement and use, financial relationships with other business entities, solvency and financial stability. A business's ability to make payments on time is an indication of its good financial health.

The main (and in some cases the only) source of information about the financial activities of an enterprise is the financial statements. The reporting of an enterprise in a market economy is based on a generalization of financial accounting data and is an information link connecting the enterprise with society and business partners - users of information about the activities of the enterprise. In certain cases, to achieve the goals of financial analysis, it is not enough to use only financial statements. Certain user groups, for example, management and auditors, have the opportunity to attract additional sources (production and financial accounting data). However, most often annual and quarterly reporting is the only source of analysis of the financial condition of the enterprise.

There are internal and external analysis of financial condition. Internal analysis is carried out for the needs of enterprise management. Its results are also used for planning, monitoring and forecasting financial condition. External analysis is carried out by all subjects of analysis using published information. The content of this analysis is determined by the interests of the owners of financial resources and regulatory authorities.

The main objectives of both internal and external analysis are:

general assessment of the financial condition and factors of its change;

studying the correspondence between means and sources, the rationality of their placement and the effectiveness of use;

compliance with financial, settlement and credit discipline;

determination of liquidity and financial stability of the enterprise;

long-term and short-term forecasting of financial stability.

To solve these problems, we study:

Availability, composition and structure of enterprise funds; reasons and consequences of their changes;

Availability, composition and structure of the enterprise’s sources of funds, causes and consequences of their changes;

Condition, structure and changes in long-term assets;

Availability, structure of current assets in the sphere of production and circulation, reasons and consequences of their changes;

Liquidity and quality of accounts receivable;

Availability, composition and structure of sources of funds, reasons and consequences of their changes;

Solvency and financial flexibility;

Asset efficiency and return on investment.

External analysis examines the real value of the enterprise's property, forecast of future financial revenues, capital structure, level and trends in dividends, etc.

Analysis of the financial condition of an enterprise is the prerogative of the highest level of management structures of the enterprise, which can influence the formation of financial resources and cash flows. The effectiveness or ineffectiveness of private management decisions related to determining the price of a product, the size of a lot of purchases of raw materials or deliveries of products, the replacement of equipment or technology and other decisions must be assessed from the point of view of the overall success of the company, the nature of its economic growth and the growth of overall financial performance.

Financial analysis as a method of cognition economic processes and phenomena occupies an important place in the enterprise management system.

The main functions of analyzing the level of financial condition are:

objective assessment of the financial condition of the object of analysis;

identification of factors and causes of the achieved state;

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

identifying and mobilizing reserves for improving the financial condition and increasing the efficiency of all economic activities.

The results of the analysis contribute to the growth of information content of the enterprise administration and other users of economic information of the object of analysis about the state of the objects of interest.

OJSC Penzadieselmash, in order to improve its property position, should systematically analyze the accounting data, because This analysis is necessary:

owners - to control the invested capital;

management - for analysis and planning;

banks and creditors - to evaluate financial statements.

Timely analysis of the enterprise's provision with its own working capital and taking measures to optimize it can not only increase the efficiency of operations, but also eliminate the threat of bankruptcy of the organization. It is necessary to implement measures to reduce the repayment period of accounts receivable by:

Monitoring the status of settlements with customers for services rendered, including overdue debts;

Providing discounts for early payment;

Monitoring the ratio of receivables and payables.

One should systematically refer to the procedures for practical diagnosis of a financial crisis, which is a system of targeted financial analysis aimed at identifying possible trends and negative consequences of the crisis development of an enterprise.

An enterprise should carefully monitor the factors influencing the flow of funds into business circulation.

OJSC Penzadieselmash should strive to accelerate the turnover of current assets. Acceleration of the turnover of inventories, funds in settlements and other current assets (decrease in balances on the balance sheet), as well as an increase in the period for repayment of short-term liabilities (increase in balances of accounts payable) are associated with an influx of cash.

One of the conditions for the financial well-being of an enterprise is the influx of cash. However, an excessive amount of cash indicates that the organization may actually suffer losses associated with inflation and depreciation of money, as well as the missed opportunity for their profitable placement. This fact should also be taken into account by the company when planning cash flow by accelerating asset turnover.

The enterprise should conduct an in-depth analysis of costs by cost element. The quality of cost analysis depends on the quality of the source information. Based on the financial statements, as noted, it is not possible to perform a complete cost analysis. To do this, it is necessary to have analytical and synthetic accounting data. In order to analyze expenses by type, product, and cost center, you can draw up appropriate analytical tables.

OJSC Penzadieselmash needs to direct efforts to increase the profitability of its activities. There are two main directions for increasing profits - improving productivity (any - both labor and production) and increasing sales. In this case, we can highlight the following factors for increasing profits:

Enterprise assets (reducing costs, increasing the efficiency and intensity of asset use, increasing labor intensity, accelerating the turnover of funds);

Change in capital (investment, innovation, diversification, redevelopment of capital resources, external loans and borrowings);

Introduction into the market segment (increase in the use of the segment, interception of consumers from competitors, pricing policy and discount policy);

Enterprise development (new geographic and operational market segments, involvement of additional consumers, product development, improvement of product quality and sales structure).

There are three possible main directions of concentration of an enterprise's efforts. This is a focus on cash and increasing income, a focus on expanding the use of capital (own and borrowed) and a focus on developing the economic activities of the enterprise.

A reasonable, balanced combination of all these three areas can lead to a significant increase in enterprise profits.

Close attention should be paid to resolving the issue of rational distribution of profits received. An important point in the activity of an enterprise is the issue of distributing the profit received, but in such a way that this distribution leads to an increase in the profit of the enterprise in the future.

To ensure a stable financial condition of the enterprise, as well as to improve it, one should focus on measures to increase the competitiveness of the enterprise, i.e.:

Make fuller use of production capacity;

Reduce equipment downtime;

Accelerate capital turnover by reducing excess inventories and receivables return periods;

Timely modernize production equipment.

Thus, the main directions that need to be taken into account in order to improve the financial condition of Penzadieselmash OJSC lie in the area of ​​increasing the solvency, financial stability and profitability of the enterprise, taking into account the solution of identified problems, both at the level of an economic entity and in the industry.

Measures to prevent the bankruptcy of an enterprise are related to the effective management of its finances and production, the correct definition of strategic goals and tactics and implementation.

The implementation of financial recovery measures is possible only with appropriate management of the enterprise. Enterprise management in a crisis is currently called “anti-crisis management” by many authors.

Anti-crisis management is an enterprise management system that is comprehensive and systemic in nature, which is aimed at preventing and eliminating phenomena unfavorable for the enterprise.

For the financial condition of the enterprise, measures can be taken to improve the financial condition and prevent the threat of bankruptcy:

1. Direct free funds to the financial activities of enterprises. The enterprise is not actually engaged in financial activities, which under certain circumstances (availability of qualified personnel, etc.) could generate additional revenue (profit).

2. In order to raise additional funds, develop and implement procedures for saving current costs.

3. The main part of the enterprise’s property is represented by non-current assets (they occupy 77% of the total value of the property). To solve the financial condition of the enterprise, we can recommend in the context of managing the main production assets:

Application of the accelerated depreciation method, which will bring the cost of the general fund in line with real market prices;

Write-off/sale of obsolete, worn-out, broken equipment;

Reducing the cost of maintaining premises, inventory and equipment;

The implementation of unused (outdated, worn out, etc.) equipment will provide additional income to the enterprise; in addition, a decrease in the share of fixed production assets compared to working capital will increase the value of liquidity ratios.

4. The initial cost of manufactured products and services is reduced. This requires the introduction of the latest resource-saving technologies, the introduction of the latest high-tech and more economical materials, and the revision of costing items to clarify costs.

Conclusion

Based on the results of the work I have done, the following conclusions can be drawn.

I have considered various points of view of domestic economists on the concept of insolvency (bankruptcy) of an enterprise. In modern Russian legislation, the concepts of “insolvency” and “bankruptcy” are equivalent. Meanwhile, there is an opinion that bankruptcy is an insolvency associated with the guilty behavior of the debtor, aimed at causing harm to creditors.

Thus, insolvency (bankruptcy) is the inability of the debtor, recognized by the arbitration court, to fully satisfy the requests of creditors for monetary obligations and (or) to make an obligation to pay mandatory payments [Article 1: 1].

In this course work, the individual warnings and procedures for conducting bankruptcy procedures of an enterprise, its stage and the individual satisfaction of creditors' claims, a monitoring mechanism aimed at ensuring the safety of the property of the debtor's enterprise, methods of financial recovery, principles of external management, the arrangement of bankruptcy proceedings, establishing the order of distribution of bankruptcy masses due to the impossibility of satisfying all demands presented to the debtor, as well as the procedure for a settlement agreement.

The main purpose of the Insolvency (Bankruptcy) Law is to implement the balance of interests of creditors and debtor in the process of insolvency proceedings. Acquiring this goal is extremely difficult due to the nature of insolvency, when, on the one hand, the debtor has few funds to satisfy the demands of all creditors, which gives rise to a natural desire to divide the available funds as early as possible, and on the other hand, in some cases it is necessary to expand the functioning of the enterprise - the debtor, if this will help him get out of the crisis situation.

The system of protective financial mechanisms in case of danger of bankruptcy depends on the scale of the crisis situation. In the event of a slight financial decline, it is enough to restore the current financial situation, balance and synchronize revenue and cash expenditures. A deep financial crisis requires the perfect application of all internal and external financial stabilization devices. A complete financial catastrophe implies a search for effective forms of reorganization, all of which can lead to the liquidation of the enterprise.

To reduce the risk of bankruptcy of an enterprise, it is first of all necessary to reduce the amount of damage received as much as possible, ideally to achieve a “profit” result. Reduce the amount of accounts payable using the method of netting payments to the budget, because The VAT amount is quite important. In addition, attention should be paid to the formation of a larger amount of absolutely liquid assets (cash and short-term financial investments). The company does not conduct financial work, but the amounts of temporarily available funds (net working capital) are quite important and are not used in any way. We can recommend paying attention to additional financial investments to earn additional income.

Proposals to improve the financial condition of OJSC "Roshalskaya ELEC"

Diploma

Finance and credit relations

Theoretical basis analysis of the financial and economic activities of the enterprise. Main indicators of the financial and economic activities of the enterprise. Analysis of the financial condition of an enterprise using the example of OJSC Roshalskaya ELEC. Analysis of technical and economic indicators of the Enterprise for the period 2008-2011.