Accounting and economic analysis. Features of the organization of accounting in the structural subdivision of the joint stock company Next, a personal card is issued for the employee. In it, the employee signs in confirmation of familiarization with the entry in the work book

Accounting is an ordered system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through systematic, continuous and documentary accounting of all business transactions.

The main tasks of accounting are:

Formation of complete and contractual information about the activities of the organization, its property status, necessary for internal and external users financial statements;

Providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their expediency, the presence and movement of property and obligations, the use of material, labor and financial resources;

Prevention of negative results economic activity organization and identification of on-farm reserves to ensure its financial stability.

The organization of accounting is understood as a system of conditions and elements for building an accounting process in order to obtain reliable and timely information about the economic activities of the organization and to control the rational use of production resources and finished products.

The main components of the accounting organization system are primary accounting and workflow, inventory, accounting chart of accounts, accounting forms, forms of organizing accounting and computing work, the volume and content of reporting.

The fundamentals of the organization and maintenance of accounting, preparation and presentation of financial statements are established by the Regulations on Accounting and Accounting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n (as amended and supplemented). They allow you to properly organize and maintain accounting records at each stage of the economic activity of the organization, as well as draw up and submit financial statements.

The following stages of accounting organization can be distinguished:

Determining the procedure for organizing accounting;

Choice of forms of accounting;

Determining the procedure for documenting business transactions, i.e. organization of primary accounting;

Definition of accounting rules and valuation of assets and liabilities; development and approval of the regulation on the accounting policy of the organization and its working chart of accounts;

Determination of the rules for the inventory of assets and liabilities;

Determining the procedure for compiling and presenting financial statements.

Russian legislation on accounting establishes a unified legal and methodological basis for organizing and maintaining accounting in the Russian Federation. State regulation of Accounting, developed by the Department of Accounting and Reporting Methodology of the Ministry of Finance of the Russian Federation, consists of four levels of documents: legislative, regulatory, methodological and organizational.

The 1st level is represented by federal laws of the Russian Federation, government decrees, presidential decrees, which directly or indirectly regulate the organization of accounting in organizations.

The 2nd level consists of provisions (standards) on accounting, which set out the principles and basic rules of accounting.

The 4th level consists of organizational and administrative documents that form the accounting policy of the organization.

The legislation on accounting rules applies to all organizations located on the territory of the Russian Federation.

In accordance with the law of the Russian Federation "On Accounting", the head of the organization is responsible for the organization of accounting in the organization, compliance with the law when performing business operations. The head of the organization, depending on the volume of accounting work, can:

Establish an accounting service as a structural unit,

headed by the chief accountant;

to introduce the position of an accountant;

Transfer on a contractual basis accounting to a centralized accounting department, a specialized organization or a specialist accountant;

Maintain personal accounting.

The head of the enterprise is responsible for the organization of accounting, and the chief accountant is responsible for the correctness of accounting. The chief accountant is obliged to organize rational accounting, draw up objective and reliable financial statements, on the basis of which the head of the enterprise will be able to make management decisions.

The enterprise, guided by the legislation of the Russian Federation on accounting, regulations of the bodies regulating accounting, independently form its accounting policy, based on its structure, industry and other features of the activity. The accounting policy adopted by the organization is approved by order or order of the person responsible for the organization and state of accounting.

It affirms:

· a working chart of accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

forms of primary accounting documents used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

the procedure for conducting an inventory and methods for assessing types of property and liabilities;

· rules of document circulation and technology of processing accounting information;

· the order of control over business operations, as well as other decisions necessary for the organization of accounting.

Accounting policies are applied consistently from year to year. A change in accounting policy can be made in cases of changes in the legislation of the Russian Federation or regulations of the bodies that regulate accounting, the organization develops new methods of accounting or a significant change in the conditions of its activities.

Accounting is maintained by all organizations, regardless of the legal form and form of ownership.

A joint stock company is one of the most common organizational and legal forms of an economic entity, it is recognized commercial organization, the main feature of which is the distribution of the authorized capital between the participants of the company by issuing shares. Joint-stock companies are of open and closed type. A closed joint stock company is a company whose shares are distributed only among participants and are not subject to open sale on the securities market. An open company has the right to conduct an open subscription for shares issued by it and to carry out their free sale.

The activities of a joint-stock company in the Russian Federation are regulated by the Federal Law of December 26, 1995 No. No. 208FZ "On Joint Stock Companies".

The company is obliged to keep accounting records and submit financial statements in the manner established by law(Article 88 of the Federal Law "On Joint Stock Companies"). Accounting in joint-stock companies is maintained in accordance with Federal Law No. 402-FZ dated 06.12.2011 "On Accounting", Accounting Regulations (PBU), Methodological Recommendations of the Department of Accounting Methodology and Reporting of the Ministry of Finance of the Russian Federation.

Accounting is kept by the organization continuously from the moment of its registration as a legal entity until reorganization or liquidation in the manner prescribed by the legislation of the Russian Federation.

The Organization maintains accounting records of property, liabilities and business transactions by double entry on interrelated accounting accounts included in the working chart of accounting accounts. Analytical accounting data must correspond to the turnover and balances of synthetic accounting accounts.

All business transactions and inventory results are subject to timely registration on accounting accounts without any omissions or exceptions. In the accounting of organizations, the current costs of production and capital investments are counted separately.

All joint-stock companies are required to draw up financial statements based on synthetic and analytical accounting data.

Forms of financial statements of organizations, as well as instructions on how to fill them out, are approved by the Ministry of Finance Russian Federation.

In accordance with the Law "On Accounting" and PBU 4/99, annual financial statements include:

* balance sheet - f. No. 1;

* income statement - f. No. 2;

* statement of changes in equity - f. No. 3;

* traffic report Money- f. No. 4;

* application to balance sheet- f. No. 5;

* explanatory note.

Responsibility for the organization, condition and reliability of accounting in the company, timely submission of the annual report and other financial reporting to the relevant authorities, as well as information about the activities of the company, submitted to shareholders, creditors and the media, is carried by the executive body of the company.

The reliability of the data contained in the company's annual report, annual financial statements, must be confirmed by the audit commission (auditor) of the company.

Before publication of documents by the company, the company is obliged to engage for the annual audit and confirmation of the annual financial statements of an auditor who is not connected by property interests with the company or its shareholders.

The company's annual report is subject to prior approval by the company's board of directors no later than 30 days before the date of the annual general meeting of shareholders.

In accordance with the legislation of the Russian Federation and constituent documents, joint-stock companies must create "Reserve capital" at the expense of deductions from profits to cover unforeseen losses and losses, as well as payments of income (dividends) to participants in the absence or insufficiency of the profit of the reporting year for these purposes. The reserve capital is formed in the amount of at least 5% of the authorized capital. and the amount of annual deductions must be at least 5% of the annual net profit.

The authorized (share) capital is the main component of the own capital of Helios CJSC. It represents the nominal value of the Company's shares acquired by shareholders, the value of which is registered in founding documents organizations.

The minimum amount of the authorized capital is determined by federal laws, in CJSC it must be at least 100 times the minimum wage, and in JSC - at least 1000 times the minimum wage, determined by law on the date of state registration of the Company.

In accordance with the current legislation, shareholders (participants) of the company are entitled to receive income in the form of a part of the profit received for the reporting year. Shareholders receive such income in the form of dividends, and the source of their payment is the company's profit after taxation (net profit of the company).

The Company's profit for the reporting year is the final financial result of its activities net of income tax. Profit is subject to distribution based on the decision of the general meeting of shareholders.

Distribution implies its use for the following purposes:

Payment of dividends (income) to participants;

Repayment of losses of previous years;

Replenishment of reserve capital;

Increase the authorized capital.

In accordance with Article 42 of the Law "On Joint Stock Companies", the company decides to pay dividends based on the results of the first quarter, six months, nine months of the financial year and (or) the results of the financial year. Decisions on the payment (declaration) of dividends, including decisions on the amount of the dividend and the form of its payment on shares of each category (type), are taken by the general meeting of shareholders.

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Introduction

1. The subject of accounting and its elements. Accounting objects

2. Place and role of economic analysis in enterprise management

2.1 Place of economic analysis in the system economic sciences. The concept of economic analysis

2.2 Subject of economic analysis

2.3 Business entity as an object of study at the micro level

2.5 The value of economic analysis in enterprise management and improving its efficiency

Bibliography

Introduction

accounting economic analysis

Accounting studies the quantitative side of economic phenomena in their continuous connection with the qualitative side by registering economic facts, both in kind and in monetary terms. Each accomplished economic fact, documented is called business transaction.

Here takes place continuous reflection of the financial and economic activities of the organization, all of its property and sources of its formation, all types of inventories, fixed assets, costs of production and sales of products, cash, debts of the enterprise.

Business facts reflected in accounting, continuously recorded over time in the form of records. Moreover, each economic fact is formalized documented- paper primary document or on machine data carriers. Documentation of a business transaction gives it legal force.

In accounting, all means and business processes are necessarily reflected in monetary expression, based on the generalization of natural and labor indicators.

Thus, accounting is an ordered system for collecting, registering and summarizing information in monetary terms about the property and obligations of an organization and their movement through continuous, continuous, documentary accounting of all business transactions.

It is this definition that most fully characterizes accounting. Therefore, it is enshrined at the highest legislative level - in the Federal Law "On Accounting" dated 11/21/1996. (Article 1, paragraph 1)

First, it emphasizes that accounting is an ordered system.

Secondly, this definition very briefly reflects the stages of the accounting process: the collection, registration and generalization of information.

Thirdly, the main features of accounting are noted - this is a continuous, continuous, strictly documentary accounting.

Fourthly, the main meter used in accounting is indicated - the monetary meter.

Fifthly, the main objects of accounting are noted.

Depending on who the information is provided to, accounting is divided into two types.

1. Financial Accounting, whose information is provided mainly in the form of mandatory reporting forms to external users - a higher organization (department), founders, creditors, investors, government agencies, etc.

2. Management Accounting- its information is necessary for various services and departments of the organization, i.e. internal users.

The main group of external users are founders, shareholders who need information about the effectiveness of their contributions, the amount of dividends and the prospects for the development of the organization.

Investors, both present and potential, information is needed on the feasibility of investing. Therefore, first of all, these users study the financial results and its components, which are also formed in the accounting process.

Lenders organizations are banks, suppliers, contractors, etc., to which there are obligations of the enterprise, the so-called external debts. Employees of the organization can also act as creditors in the event of wage arrears. Lenders are mainly interested in information about the solvency of the enterprise.

State bodies information is required on tax payments (to tax authorities), on statistical indicators (to statistical authorities), etc.

internal users interested in accounting information for analysis and management decisions at all levels of management.

Accounting occupies a central place in the management system in conditions market economy due to the following requirements:

· documentation of all business transactions stipulates that all facts of economic activity must be documented in writing;

· timeliness of accounting means that accounting must provide all the necessary information about the activities of the organization within a strictly defined time frame;

· accuracy and objectivity of accounting- implies that all accounting information must be correct, correctly reflecting reality;

· completeness of accounting- provides for coverage of all aspects of the organization's activities and a complete description of all operations performed;

· content over form assumes that compliance with the legal norm and economic feasibility of business operations should prevail over the form regulated by the relevant regulatory documents;

· materiality means that information is recognized as significant in Russian accounting if its omission or distortion may affect the adoption of economic decisions by interested users. This information is subject to mandatory reflection separately in the reporting or in the explanatory notes to the reporting;

· consistency of accounting information provides that current accounting data in the context of certain types of assets and liabilities must correspond to the turnovers and balances of an economically homogeneous accounting object that combines them at the beginning and end of the reporting period;

· clarity and accessibility of accounting involves, first of all, the need to provide information about the activities of the organization to all users, both internal and external;

· cost-effectiveness and rationality of accounting- this is the need to ensure maximum cheapness and a clear organization of accounting work. In this regard, it is very important to prevent an excessive increase in the costs of accounting, which in turn is associated with its rational organization.

Based on these requirements, the main tasks of accounting are:

1) the formation of complete and reliable information about the economic processes and results of the activities of enterprises, necessary for external and internal users of information;

2) ensuring control over the presence and movement of property, capital and liabilities of the organization;

3) timely prevention of negative processes, identification and mobilization of on-farm reserves.

In a market economy, more and more attention is paid to the quality training of specialists who are able not only to make competent economic decisions, but also to take risks if necessary, take initiative and responsibility, take into account constant changes in the internal and external environment of the enterprise, be a competent leader and subtle psychologist.

Economic analysis is one of the most effective methods management, the main element of justification of management decisions. With the help of economic analysis, a strategy and tactics for the development of an enterprise are developed, plans and management decisions are substantiated, control over their implementation is carried out, comparative analysis marketing activities, including matching real development events with expected over a certain period of time, analysis of specific consumers and the latter's assessment of the quality of manufactured goods, an assessment of the financial and economic activities of the enterprise, its financial stability, liquidity, and solvency is carried out. A variety of methodological tools allows you to study the internal and external environment of the company, evaluate the performance of the entire enterprise, its structural divisions, individual employees; determine the competitive environment and the place of the business entity in the competitive market.

The study of the discipline "Economic Analysis" should equip students with the necessary theoretical knowledge and practical skills in mastering modern methods economic research, a method of systematic, comprehensive economic analysis of the results of the enterprise. A qualified economist, financier, auditor should know well not only the general patterns and trends in the development of the economy in the conditions of market relations, but also subtly understand the manifestations of general, specific and private economic laws in the practice of their enterprise, timely notice development trends and opportunities to increase the competitiveness of their enterprise.

The formation of a market economy determines the development of economic analysis, primarily at the micro level - at the level of individual enterprises and their structural divisions, since these grassroots links (with any form of ownership) form the basis of a market economy.

All processes occurring at the enterprise are considered in relation to the internal and external economic environment, taking into account dynamic changes, political and social aspects of the development of society.

1. Subject of accountingand its elements. Accounting objects

The subject of accounting in a generalized form is the financial and economic activities of the organization. Any phenomenon that can be objectively expressed in valuation and is necessary for the management of an organization is an object of accounting. Any organization operating separately from others must have a certain property (complex of economic assets), which is called the assets of the organization. The property comes from different sources and for different periods of time. There are two types of sources - equity and liabilities of the organization. Equity and liabilities are called liabilities of the organization. Naturally, the assets and liabilities of the organization are characteristics of the same property - the sum of assets and liabilities is the same. In addition, any phenomenon that leads to a change in the assets or liabilities of the organization should also be taken into account in accounting.

Thus, the objects of accounting are the assets, liabilities of the organization and business transactions carried out in the process of financial and economic activities. A business transaction is understood as any event that leads to a change in the composition of the assets or liabilities of the organization.

The subject of accounting is an orderly and regulated Information system, reflecting the totality of property in terms of composition and location, according to the sources of their formation, business transactions and financial results of the enterprise in monetary terms.

Accounting objects can be combined into two groups:

objects that support the economic activity of the organization;

objects that make up the economic activity of the organization.

The first group includes the property of the organization, consisting of various types of funds and obligations, and the second - business processes and their results.

The assets of the enterprise are classified according to the speed of their turnover - durable funds (in circulation for more than 1 year - non-current assets) and current use funds (in circulation for no more than 1 year - current assets). For the effective use of assets, it is necessary to know what types of assets are available in the organization and how they are located, as well as the sources of formation of this property and their special purpose. Therefore, it is necessary to classify property in two sections:

1) by composition and placement;

2) by sources of education and purpose.

By composition and placement property can be divided into the following main groups: non-current assets, current assets and abstract assets (Figure 1).

Non-current assets are divided into fixed assets and intangible assets.

Fixed assets are the value of movable and real estate used as a means of labor in the implementation of economic activities of the enterprise for a period of more than 1 year. Fixed assets include buildings, structures, working and power machines and equipment, measuring and control instruments and devices, computer equipment, vehicles, tools, production and household equipment, working productive and breeding livestock, perennial plantations, on-farm roads, land and objects of nature management (water, subsoil and natural resources). Are used long time, without changing their appearance, wear out in parts during the standard period of use. In the process of use, fixed assets gradually wear out and their cost is included in the cost of products (works, services) in parts by depreciation.

Intangible assets- objects of long-term use that have a valuation, but are not material values ​​(the right of the patent holder to patents, inventions, industrial designs, as well as other property rights to intellectual property objects). Intangible assets, like fixed assets, transfer their initial cost to production costs during their useful life. Feature - the absence of their material structure.

Non-current assets can be conventionally classified attachments in non-current assets - funds that are still in unfinished construction, invested in the acquisition, reconstruction of non-current assets, modernization and technical re-equipment.

Moreover, part of non-current assets can be diverted or transferred for temporary use to other organizations, for example, under lease agreements. This group may include Deferred tax assets formed as a result of the difference according to accounting and tax accounting.

current assets are divided into the following groups: inventories, cash, financial assets and funds in settlements.

A significant part of current assets are inventories: materials, finished products, work in progress and goods.

materials necessary for production activities mainly as raw materials, fuel and various auxiliary materials.

Unfinished production- these are the resources of the enterprise that are directly in the production process, but have not yet been turned into finished products. For example, these are the costs of raw materials, materials, wages, etc. for the production of products that have not yet passed all stages of processing (a car on an assembly line in the engineering industry, etc.).

Finished products- products manufactured in the organization, which have passed all the stages of processing, meet the standards and are intended for sale.

Goods shipped- this is a finished product that is sent as a cargo to the buyer, but the ownership of which still belongs to the supplier organization.

Other goods- various types of goods purchased for further sale and resale without further processing.

Cash- cash kept at the cash desk and on various bank accounts.

Financial assets- these are the contributions of the organization to the authorized capital of other organizations, in various securities(shares, bonds, bills, etc.), as well as loans provided to other organizations.

All of the assets listed above constitute the resources of the organization, but to fully characterize them, it is necessary to know the sources of the formation of these resources. These can be own and attracted sources (see Figure 2).

1. Own sources or equity- this is the capital of the organization, registered in the charter, formed from the contributions of the founders during the creation of the organization ( authorized capital), additional capital, created reserves (reserve capital, various reserves), targeted financing (funds of other legal entities, funds of various budgets that are intended for the performance of a specific type of work and are not subject to return), trust funds, profit received as a result of financial and economic activities of the organization.

Figure 1. Classification of the organization's assets by composition and location

2. Raised capital- these are various loans from banks (short-term, long-term), other organizations (short-term, long-term loans) and accounts payable (debts of the enterprise on various transactions with suppliers and contractors, to the budget, in settlements with personnel for remuneration and other creditors). An organization may owe to another organization when receiving from it various materials and goods (suppliers), services and work performed by them (contractors), etc., the state - for various taxes and mandatory contributions, (pension fund and other extrabudgetary funds), as well as to their employees (in terms of wages). All debts listed are included in the group accounts payable.

Figure 2. Classification of the organization's capital by type and purpose

The object of accounting, as mentioned above, is also a business transaction - the actual action taken to change the objects of accounting or one separate fact of economic activity. Moreover, any business transaction must be documented.

From the mass of business operations, processes are formed that can be divided into:

1) procurement process - procurement of raw materials, materials, i.e. providing the organization with fixed and working capital;

2) production process - economic operations for the expenditure of raw materials and materials, labor resources (calculation of wages), fixed assets (accrual depreciation) and posting of finished products;

3) the sale process - a set of operations for the shipment of products to buyers and customers, settlements for shipped products, receipt of money to the accounts of the organization and determining the financial result from the sale.

At the same time, all business processes in the activities of a separate organization can occur simultaneously, and the main task of accounting is their timely and reliable reflection in accounting. The solution of these tasks is carried out by accounting with the help of appropriate methods and techniques, which together constitute the accounting method.

2. Place and role of economic analysis in enterprise management.

2.1 The place of economic analysis in the system of economic sciences. The concept of economic analysis

The needs of society are limitless, and the resources needed to create wealth and services are limited. The scarcity of resources necessitates a choice: what to produce, how many goods and services to produce; for whom to produce; how to distribute. In practice, the choice is made not on the principle of "either one or the other", but on the principle of "something more, something less".

The purpose of the choice is to establish the optimal ratio between the maximum possible range of products, works, services, on the one hand, and the maximum possible number of them, providing a certain standard of living, on the other. It is necessary to carry out the distribution of resources in accordance with the choice of the structure of production.

Determining the optimal structure of production is possible only on the basis of an analysis of the demand for products, works, services; sales markets, their capacity; potential buyers and clients; the possibility of acquiring all types of resources necessary for the production of products, the provision of services and the performance of work.

The choice process in an economy - the decision to produce, acquire, or reject a particular product - is what ultimately governs the economic system. At the level of an economic entity, the problem of choice is realized in the form of creating specific types of products (works, services). Each economic entity, in accordance with supply and demand, determines what, in what quantities, how, where to produce in order to ensure maximum profit, ensuring the economic growth and a certain standard of living for the staff.

The economic entity as an economic system is the main link where the realization of the goal of production takes place. Accounting, planning and analysis are important components of this system.

In order to reveal this or that position, this or that situation, to precisely formulate specific proposals or recommendations, it is necessary to study, investigate the phenomenon, process, economic situation. The study, study of the phenomenon involves the identification of internal cause-and-effect relationships, its essence.

Analysis (from Greek - analesis) - means the decomposition of the object under study into elements, into internal components inherent in this object, their study. The dialectical tandem (analysis-synthesis) is understood as a synonym for any scientific research.

The study of economic phenomena and processes is based on the theory of knowledge, which acts as methodological framework all branches of science. It determines the essence, necessity and sequence of economic analysis, determines the object and subject of knowledge. The process of cognition makes extensive use of such important tools as analysis and synthesis, experiments and modeling. Human thinking acts as an active component of this cognition. The process of thinking (the process of analytical-synetic activity of the human brain) goes through three stages:

contemplation (collection of facts required for analysis);

scientific abstraction (multivariance of theoretical judgments, conclusions - the more judgments, the greater the probability of choosing the optimal solution);

Formation of new practical proposals and conclusions.

Abstract thinking, based on real facts that have undergone not only arithmetic, but also logical processing of the primary material, as a rule, reveals the content of the studied phenomena, reveals internal cause-and-effect relationships, certain patterns in their development. This ensures the adoption of specific management decisions, practical proposals aimed at further improvement of one or another economic phenomenon or economic process. Decisions are made on the basis of a generalized conclusion and assessment of the real situation. Economic analysis, based on the theory of knowledge, provides an increase in the economic efficiency of human practical activity. According to G. V. Savitskaya, “analysis in a broad sense” means a way of knowing objects and phenomena environment, based on the division of the whole into its component parts, and the study of them in all the variety of connections and 0 are unable to answer all the requirements of practice. Economic analysis comprehensively, systematically uses actual data, resorting to techniques and methods for studying statistics, accounting, and mathematics. Economic analysis is closely related to special disciplines such as statistics, accounting, marketing, economic cybernetics, auditing, controlling.

Accounting is the main supplier economic information on the economic activity of an economic entity. Initially, analytical functions were performed by an accountant. The accountant, having compiled a report for himself, determined what is the state of economic assets and the sources of their formation, how efficiently resources are used, whether all reserves are used to increase production efficiency, what are the problems in management. With the development of market relations, the emergence of hundreds of thousands of small and medium-sized firms, which, in the person of an accountant, have the entire economic service, the importance of the analytical activities of accountants is increasing.

Along with accounting and reporting data, statistical reporting is used in analytical work. The share of statistical data in analytical work is not large, since the analytical developments of statisticians are carried out mainly at the sectoral, regional and national economic levels. Economic analysis is closely related to the planning and management of production. Planned indicators are widely used in analytical work, at the same time, evidence-based planning and management at the micro- and macrolevels is impossible without the use of the results of economic analysis. It creates an information base for developing plans and choosing the most optimal management decisions.

The use of mathematical methods in analytical studies has greatly enriched economic analysis. With the help of mathematical methods, it became possible to study a larger number of objects, to study a larger amount of information. Economic analysis can be carried out more quickly. It follows that the analysis of financial and economic activity is a systematic science. It was formed by integrating a number of sciences and united their individual elements. At the same time, the results of the analysis are widely used by other sciences in the study of various aspects of economic activity.

2 .2 Subject of economic analysis

Each science has its own subject of study, which it studies with an appropriate purpose and methods inherent in it. Science subject shows what the science is studying, and method - how he studies, i.e. what techniques and methods are used in the study of this subject of research. One and the same object can be considered from different angles by different sciences.

The object of study in political science and medicine is a person, but the subject of medicine is the organs - their functions and interaction, and in political science - the relationship between groups, the social behavior of individual leaders, groups, etc.

Production, economic and financial activities is the subject of study of many economic sciences: statistics, accounting, enterprise finance.

Under subject of economic analysis is understood as the study of economic processes, phenomena, situations of economic entities in terms of their effectiveness, i.e., final financial results their activities, formed under the influence of internal and external, objective and subjective factors, and their social and economic efficiency. A feature of studying the economic analysis of the economic activity of a subject is that economic processes, indicators characterizing the activities of an economic entity, are studied not only in statics, but also in dynamics.

The subject of study is economic processes (as a condition for the economic results of management), and the factors influencing them (economic processes). External factors influencing economic activity mainly reflect the operation of the economic laws of a market economy. The law of supply and demand is reflected in price formation. Changes in prices for raw materials, materials, energy tariffs, prices for finished products, components affect the production and financial results of an economic entity, lead to the complication of economic calculations in the analysis process.

Along with external factors, economic activity is influenced by subjective (internal) factors associated with specific human activities. They are entirely dependent on human actions. Successful effective management with the correct organization of production and labor, skillful use of the resources of an economic entity can be defined as a phenomenon of a subjective (internal) factor.

Economic phenomena and processes, their results, formed under the influence of various factors, are appropriately reflected in the system of economic information, which is a collection of data characterizing economic activity. The subject of economic analysis is the whole system of indicators:

Resources (production and other activities)

products (works, services)

financial results (profit, profitability)

resources.

Thus, the object of analysis of economic activity at the micro level is economic entities, economic results of their activities, financial condition, solvency, liquidity, financial results (profit, profitability), sales and production, cost and resources.

The subject of the analysis is the cause-and-effect relationships of economic phenomena, processes, situations, revealing the mechanism for achieving the set goals, tasks in production and other activities.

2 .3 Economic entity as an object of study at the micro level

An economic entity as an economic system is the main link where the factors of the production process are combined.

Business entity is legal entity, has an independent balance sheet, acts in accordance with its charter, has the rights and performs duties related to its activities, represents jobs, pays wages and implements social programs. Using the means of production and other property, an economic entity carries out production and economic activities for the production and sale of products, the performance of work, the provision of services in accordance with the concluded contracts, agreements with consumers (clients) on a self-sufficiency and self-financing basis.

Being a structural link in the economy as a whole, an economic entity acts as a commodity producer, and therefore solves a number of interrelated tasks:

Providing consumers with products (works and services) of appropriate quality;

Receiving the amount of profit sufficient to perform its functions;

fulfillment of its obligations, both external and internal;

Compliance with laws, regulations and standards.

To solve these problems, an economic entity must have a clear idea of ​​the current state and development prospects. rod economic activity is the production of products, works, services (these are the specific results of production activities), profit (this is the financial result of the activity).

To determine the perspective, you need to study:

· demand this species products (works, services);

· the ability of this economic entity to produce products (works, services), based on production capacity and its increase;

the possibility of competing industries in the market for this product;

Possibilities of suppliers of raw materials, materials, etc.

In the course of the analysis, the need for material (fixed and circulating), labor (labor) and financial (cash) resources is revealed; an assessment is given of the expected economic results of economic activity for the production of products, the provision of services and the performance of work; cost, profit and profitability are determined. It follows that the object of analysis at the micro level is an economic entity (plant, factory, organization, farm, etc.), since it forms the basis of a market economy. Analysis at the level of business entities has a specific content related to daily financial and economic activities.

2 .4 The content and objectives of economic analysis

The development of the economy in the context of the transition to the market creates the prerequisites for the use of economic analysis in enterprise management. The complication and strengthening of cooperative relations between business entities increases the dependence of the performance of some business entities on the performance of others, which determines the need and enhances the importance of economic analysis, and therefore changes the content and tasks of the analysis.

Conducted analytical studies must meet certain requirements that must be met in the organization, conduct and practical use of the results of activities.

Compliance with laws, standards and regulations in the process of implementing production, economic and financial activities is one of the tasks of the functioning of economic entities.

The change in economic results is influenced by various factors. The analysis involves finding out the causes-factors and determining their quantitative and qualitative impact on the resulting indicators.

Factors internal and external are studied, classified into groups. are revealed main(first order) and secondary(second, third order), determining and non-determining factors. After that, the quantitative influence of each of the essential (main, determining) factors on the change in economic processes is determined. To determine the quantitative influence of factors, various techniques and methods are used: traditional And mathematical.

Then the influence of factors is calculated first, second, third order to change the analyzed indicator.

For example. A generalizing indicator of the effectiveness of the use of fixed assets is the return on assets. Its level depends on:

from return on assets;

from profitability.

In turn, the return on assets depends on the change:

· the share of the active part of fixed assets in the total cost;

· return on assets of the active part of fixed assets.

The return on assets of the active part of fixed assets depends on:

from the structure of the active part of fixed assets;

the operating time of the equipment;

average hourly output.

Changing the operating time of the equipment depends on:

from the number of days worked;

· all-day losses of working hours;

shift coefficient;

average shift duration (intra-shift losses).

The change in the volume of production, production of equipment, and, consequently, the level of capital productivity of the active part of fixed assets depends on:

replacement of equipment;

modernization;

· scientific and technological progress;

social factors.

Establishing the influence of all factors is difficult and practically not always necessary. As a rule, generalizing factors and factors of the first, second order are determined.

To comprehend the main reasons that influenced the analyzed indicators, to find out their actions and interactions means to understand the specifics of the economic activity of the analyzed object. An important point in the analysis is the identification of untapped reserves of production growth and the determination of a system of specific measures to mobilize the identified reserves in production.

· scientific and economic substantiation of business plans and standards (in the process of their development);

· an objective and comprehensive study of the implementation of established business plans and compliance with standards based on accounting and reporting data;

· assessment of the economic efficiency of the use of labor, material and financial resources in order to improve the efficiency of production;

· monitoring the implementation of the requirements of commercial calculation (self-sufficiency and self-financing) and evaluation of the results of its implementation (end financial results);

Identification and measurement of internal reserves at all stages of the production process;

· adoption of optimal managerial decisions on the basis of a preliminary analysis, evaluation of economic activity and identification of trends in development.

The tasks solved in the course of the analysis are changing, since the approaches and requirements for economic analysis are changing.

2 .5 The value of economic analysis in the management ofenterprisem and increase its efficiency

Economic analysis is a necessary element in the performance of each function of economic management. The main functions of economic activity (functions of economic management) are:

· management information support(collection, processing, systematization and grouping of information about economic processes and phenomena)

· analysis of the course of economic activity and its results, assessment of economic activity opportunities;

· planning(operational, current, prospective);

· management organization(organization of effective functioning of all elements economic system economic entity for the rational use of material, labor and financial resources).

The effectiveness of managerial decision-making is determined by the quality of analytical research. Accounting, planning and analysis ensure the quality of management decisions. The initial element of the management system is planning, which determines the direction and content of the activities of an economic entity. An important element of planning is the determination of ways to achieve the set goal - to achieve the best financial results.

Without reliable and complete information, it is almost impossible to make optimal management decisions. Accounting ensures constant systematization and generalization of data necessary for production management and control over the implementation of business plans.

To optimize management, it is necessary to have a clear idea of ​​the trends and nature of changes in the economy of an economic entity. Achieving this information is possible only on the basis of economic analysis. In the process of analysis, "raw" primary information is checked. Compliance with established forms, correctness of arithmetic calculations, reducibility and comparability of indicators are determined. Then the information is processed: there is a general familiarization with the documents and their content; deviations are determined and compared; the influence of factors on the analyzed object is determined, reserves and ways of their use are identified. Identifies shortcomings and errors. The results of the analysis are systematized and summarized. Based on the results of the analysis, management decisions are made. It follows that economic analysis substantiates managerial decisions, ensures the objectivity and efficiency of production management.

The role of analysis in enterprise management is increasing due to the fact that the management mechanism, principles and methods of management are changing. The limited resources and the need for choice force managers to constantly conduct research in the field of sales markets, sources of raw materials, study of demand, pricing, which should ensure an increase in production efficiency.

Denationalization, privatization, the development of new organizational and legal forms of management require new management methods and involve constant monitoring of all components of the production cost, require a deep analysis of costs by elements and items of expenditure, analysis of unproductive costs and losses, which increases economic efficiency production, increases the amount of net profit and the possibility of material incentives.

All management decisions made at the level of an economic entity are optimal, justified and motivated. In order to make optimal management decisions, operational, current And perspective analysis. Each of them is associated with a specific management and planning function.

Decision-making requires the development of several options for solving economic situations, their justification by conducting an economic analysis, choosing the best option for a management decision.

Thus, in market conditions, the problem of minimizing the cost of living and materialized labor is the starting point in pricing. Price is one of the defining competitive advantages in market conditions and survival conditions. Under these conditions, the role of economic analysis increases as an important means of managing the economy of an economic entity, identifying reserves to increase the efficiency of an enterprise.

WITHlist of literature

1. Accounting: Textbook for university students / Yu.A. Babaev, I.P. Komissarov, V.A. Borodin; Ed. prof. YuA Babaeva, prof. I.P. Komissarova.-- 2nd ed., Revised. and additional - M.: UNITI-DANA, 2005. - 527p.

2. Guseva T. M., Sheina T. N. Self-tutor in accounting: textbook. allowance. -- 2nd ed. - M.: Prospekt, 2009. - 464 p.

3. Lytneva N. A., Malyavkina L. I., Fedorova T. V. Accounting: Textbook. - M.: FORUM: INFRA-M, 2006.--496 p.

4. Posherstnik N.V. Accounting: Educational and practical guide. - St. Petersburg: Peter, 2007. - 416 p.

5. Lysenko D.V. Economic analysis. - M.: Velby, 2008.

6. Markaryan E.A. Economic analysis of economic activity. - M.: KnoRus, 2008.

7. Savitskaya G.V. Analysis of the economic activity of the enterprise: Textbook. - M.: INFRA-M, 2008.

8. Savitskaya G.V. Economic Analysis: Textbook. - M.: New knowledge, 2007

9. Types of economic analysis and their role in enterprise management. M. "Stack", 2002

10. Economic analysis of the enterprise. Prykin B.V., M. "Unity", 2000

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In accordance with the accepted accounting policy accounting in LLC "Dnepr" is carried out in accordance with the Federal Law "On Accounting" dated December 6, 2011 No. 402-FZ, the Regulation on Accounting and Accounting Reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34-n, Chart of Accounts for accounting of financial and economic activities and instructions for its application and other provisions on accounting and financial statements.

The main task of accounting in LLC "Dnepr" is the formation of complete and reliable information (accounting reports) on the activities of the organization and its property status, on the basis of which it becomes possible:

ь prevention of negative results of economic activities of the organization;

l identification of on-farm reserves to ensure the financial stability of the organization;

ь control of compliance with the law in the implementation of economic operations by the organization;

ь control of expediency of economic operations;

ь control of the availability and movement of property and liabilities;

ь control of the use of material, labor and financial resources;

ь control of compliance of activities with approved norms, standards and estimates.

Accounting records of property, liabilities and business transactions are carried out by double entry on interrelated accounting accounts included in the working chart of accounts of Dnepr LLC.

In LLC "Dnepr" accounting is maintained by the accounting service, which is headed by the chief accountant.

The accounting department performs the current work on the collection, registration and accounting of primary documentation. The accounting department consists of several sections.

The structure of the accounting department of Dnepr LLC is shown in Figure 2.3.

Rice. 2.3. The structure of the accounting department of LLC "Dnepr"

Chief Accountant reports directly to CEO LLC "Dnepr" is responsible for the formation of accounting policies, accounting, timely submission of complete and reliable financial statements.

The cashier carries out operations for the receipt, accounting, issuance and storage of funds with the obligatory observance of the rules ensuring their safety. Receives, according to the documents drawn up in accordance with the established procedure, funds and securities in bank institutions for the payment of wages, bonuses, travel and other expenses to workers and employees. Maintains a cash book on the basis of income and expenditure documents, checks the actual availability of cash and securities with the book balance. Makes inventories of old banknotes, as well as relevant documents for their transfer to bank institutions in order to replace them with new ones. Transfers funds to collectors in accordance with the established procedure.

The chief accountant is also subordinate to the accountant for materials and fixed assets, who receives consignment notes from suppliers, at the end of the month displays a register of consignments and reconciles the consignments indicated in the register with those available, sorts consignment notes in chronological order by months. Also, the main and everyday work is the reconciliation of the remnants of materials, the identification of shortages, marriage, theft. In accordance with the order, conducts an inventory of all areas of the warehouse. An accountant-materialist conducts settlements with suppliers on account 60 "Settlements with suppliers and contractors." An important point in the work of the enterprise is the control over the correct execution of invoices and invoices, the correspondence of the actual receipt of goods to the data indicated in the invoices. In addition, the accountant reconciles accounting data with supplier data using reconciliation acts.

The duties of the accountant for materials and fixed assets also include accounting on account 01 "Fixed assets", compiling all the necessary primary documentation, correctly classifying objects as fixed assets and intangible assets, and correctly applying the chosen depreciation method. The accountant of this section controls the safety of fixed assets and the moment of transfer of the fixed asset from one materially responsible person to another.

Practically similar functions are performed by the sales accountant. The duties of the sales accountant include the preparation of current reports, the receipt and processing of documentation, and the maintenance of a database of buyers. Prepares data for the relevant section of accounting for reporting, monitors the safety of accounting documents, draws them up in accordance with the established procedure for transfer to the archive. The difference in this section is that the interaction between accounting and management takes place within the framework of the sale.

At the end of the reporting month, all sections of the accounting department are required to submit a report on the work performed to the chief accountant, which reflects the data of receivables and payables, issues that need to be resolved in the near future, the debts of primary documentation managers, etc.

The organization OOO "Dnepr" uses the computer program "1C: Enterprise", namely 1C: Accounting;

Accounting is maintained by the organization on the basis of unified forms of primary accounting documentation and registers according to the computer program 1C version 7.7.

Accounting entries are based on documents. An accounting document is a written confirmation of the right to perform or actually perform a business transaction.

Accounting documents are prepared for the preparation and simplification of accounts. These are distribution and grouping statements, calculations, accounting statements, etc.

After the completion of the business transaction, duly executed and signed documents are transferred to the accounting department. The accounting department also establishes a certain procedure for processing documents. Here, documents are checked in form and content, grouped according to homogeneous characteristics and serve as the basis for entries in accounting registers.

At the end of the reporting period (month, quarter, year), documents are bound into folders and stored in the archive of the organization.

According to accounting and tax accounting, the 1C version 7.7 program generates accounting and tax reporting.

Financial statements as a unified system of data on the financial position of the organization, the financial results of its activities and changes in its financial position are compiled on the basis of accounting data.

The accounting policy fixes a set of accounting methods used by the company, -- primary observation, value measurement, the current grouping and the final generalization of the facts of the economic life of the enterprise.

Responsibility for the organization of accounting at the enterprise, compliance with the law in the performance of business operations lies with the head of the enterprise.

The requirements of the chief accountant for documenting business transactions and submitting the necessary documents and information to the accounting department are mandatory for all employees of the organization.

To ensure the reliability of accounting data and financial statements, the enterprise conducts an inventory of property and liabilities, during which their presence, condition and assessment are checked and documented. The inventory is carried out in accordance with the Guidelines for the inventory of property and financial obligations, approved. Order of the Ministry of Finance of the Russian Federation No. 49 dated 06/13/1995. Conducting an inventory is mandatory: when changing financially responsible persons; upon detection of facts of theft, abuse or damage to property; in the event of a natural disaster, fire or other emergency; in other cases stipulated by the legislation of the Russian Federation.

In cases where the inventory is mandatory, but the timing of its implementation is not established by this accounting policy, or when the inventory is not required, the inventory is carried out on the basis of a separate order of the head of the enterprise.

As fixed assets for accounting, property is accepted in respect of which the following conditions are met at a time: property is used in the production of products when performing work or providing services, either for the management needs of the organization, or for providing temporary possession and use for a fee; the property is used for a long time, i.e. useful life, lasting more than 12 months or normal operating cycle, if it exceeds 12 months; the organization does not intend the subsequent resale of this property; the property is capable of bringing economic benefits (income) to the organization in the future.

Depreciation of all fixed assets in accounting is carried out on a straight-line basis.

Items of fixed assets worth no more than 40,000 rubles per unit, as well as purchased books, brochures, etc. publications are reflected in accounting and financial statements as part of long-term inventories and are written off to production costs as they are put into production or operation.

The book of accounting for income and expenses is maintained in electronic form using the computer program "1C: Enterprise".

When selling purchased goods, the cost of acquiring these goods is written off as expenses at the average cost.

Expenses for business trips, daily allowances, field allowances are taken into account in full. Expenses for business trips are taken into account only in the part of documented expenses. The list of expenses associated with a business trip and subject to reimbursement, as well as their marginal expenses (including the maximum daily allowance paid by the employer) are developed independently and are enshrined in local regulations (orders, orders for the organization).

Organized accounting of goods purchased for resale, using the method of valuation at an average cost. The cost of purchased goods is included in expenses only if the following conditions are met:

ь Availability of documented information on payment of the cost of goods;

b The fact of the sale of goods.

Recognized as the object of taxation as a single tax in 2012 income minus expenses. This year the object of taxation has not changed.

The chief accountant is instructed to organize control over the amount of income of the organization. In the event that the amount of income received exceeds the mark of 60 million rubles at the end of the reporting (tax) period. switch to the generally accepted tax regime. It is also required to organize control over the average number of employees, which should not exceed 100 people.

Declaration on single tax provided to the tax authorities at the end of the tax period (year). Advance payments are paid no later than the 25th day of the month following the results of the reporting period.

The organization acts as a withholding agent for personal income tax in accordance with chapter 23 tax code RF "Tax on personal income"

Having studied and analyzed the accounting policy of the organization, it can be noted that the accounting policy is drawn up correctly, completely, reveals all the necessary aspects for the correct conduct of accounting and tax accounting of business transactions.

Also in its work, the accounting service uses SPS Consultant-Plus, which allows you to work with legal information, presented in the current edition, provides assistance in case of non-standard situations and their quick professional resolution.

Each employee of the accounting department has a separately equipped place, which is equipped with a computer, a printer for outputting data on paper, cabinets for storing documents, reference books designed to help the accountant, safes, and a telephone. The computers located in the accounting department are connected by a local area network, which allows several users to simultaneously work with the same infobase, enter and receive information.

Thus, accounting in LLC "Dnepr" ensures effective management of the economy, taking into account the most complex relationships between the elements of the managed system and is organized in accordance with the rules and regulations governing accounting.

Introduction

1. Accounting in economic analysis in the enterprise management system

1.1. Relationship between economic analysis and accounting

1.2. Accounting in the enterprise management system

2. Organization of accounting of financial and economic activities of OOO Neft-Service

2.1. general characteristics OOO Neft-Service

2.3. Analysis of financial and economic activity

Conclusion

List of used literature

Applications

Introduction

The study of natural phenomena and social life is impossible without analysis. Analysis is the division of a phenomenon or object into its constituent parts (elements) in order to study their inner essence. The same provision applies equally to economic phenomena and processes. So, to understand the essence of profit, it is necessary to know the main sources of its receipt, as well as the factors that determine its value. The more detailed they are investigated, the more effectively it is possible to manage the process of formation of financial results.

However, analysis cannot give a complete picture of the subject or phenomenon being studied without synthesis, i.e. without establishing links and dependencies between its constituent parts. When studying profit, it is also necessary to take into account the relationship and interaction of factors that form its level. Only analysis and synthesis in their unity provide a scientific study of objects and phenomena.

Economic analysis can be viewed as an activity for the preparation of data necessary for the scientific substantiation and optimization of management decisions. Analysis is closely related to production planning and forecasting.

Analysis is an important element in the production management system, an effective means of identifying on-farm reserves, the basis for the development of scientifically based plans and management decisions.

The quality of the work of manufacturing enterprises is characterized by the end result of production and economic activities, the rhythm of the work performed.

Improving the quality of work performed depends not only on the organization itself, but also on external factors: suppliers, customers, timely receipt of funding, on the socio-political and economic situation in the state.

Economic analysis is a systematic study of all aspects of the financial and economic activities of the enterprise. The main function of analysis is to search for reserves to improve production efficiency. The main reserves of production enterprises in all their divisions are associated with the use of three types of resources corresponding to the structure of the production process, reserves associated with the use of labor, means of labor and objects of labor. The mobilization of reserves is carried out both by improving technology and by eliminating various losses.

The purpose of the work: to study accounting in economic analysis in the enterprise management system.

Work tasks:

Consider the relationship between economic analysis and accounting;

Consider accounting in the enterprise management system;

Consider the organization of accounting for the financial and economic activities of OOO Neft-Service.

1. Accounting in economic analysis in the enterprise management system

1.1. Relationship between economic analysis and accounting

The closest links exist between accounting and economic analysis. Accounting has been and is the main "supplier" of economic information about the economic activities of enterprises. The share of economic information received through the accounting system reaches 70% or more in enterprises and associations. Accounting reflects business transactions in the primary documentation, their entries in the registers of synthetic and analytical accounting and in the financial statements. The fact that it was accountants who were the first to analyze the economic and financial activities of enterprises is quite natural. Each accountant, having drawn up a balance sheet, is interested in the state of economic assets and the sources of their formation, find out whether all the reserves were used by the enterprise to increase profits, what shortcomings hindered economic activity in the past reporting period. Life itself forced to analyze the balance and reporting of accountants.

The introduction of commercial accounting and strict observance of state discipline in terms of taxation noticeably increase the importance of the "analytical activity" of chief accountants of joint-stock associations, share companies with limited and unlimited liability, state and private enterprises.

The financial position or condition of an organization is understood as its ability to ensure the process of economic activity. financial resources and the possibility of maintaining normal financial relationships with employees of the organization and other organizations, banks, the budget, etc. To characterize the financial condition of the enterprise, it is necessary to assess the placement, composition and use of funds (assets), as well as the state of the sources of their formation (liabilities) (equity or borrowed capital) and maturities of liabilities (long-term and short-term). For a general assessment of the dynamics of the financial condition of the enterprise, balance sheet items are combined into separate specific groups on the basis of liquidity (asset items) and the urgency of obligations (liability items). Thus, an aggregated balance is obtained (Table 1.1). Under the liquidity of the company's assets understand the ability to convert them into cash. Reading the balance sheet by systematized groups of the aggregated balance sheet is carried out using the methods of horizontal and vertical analysis.

Table 1.1 Systematized groups of the aggregated balance sheet

Property	Sources of property
1.1. Immobilized assets	1.1 Equity
1.2. Mobile, negotiable assets, including:	1.2. Borrowed capital,
1.2.1. Inventory without goods shipped, long-term accounts receivable
1.2.2. Short-term accounts receivable, goods shipped, active short-term loans (provided to organizations)	1.2.2. Short-term loans and
1.2.3. Cash and securities

Horizontal analysis is a dynamic analysis of indicators. It allows you to set their absolute increments and growth rates.

Vertical analysis is a structural analysis of the assets and liabilities of the balance sheet. The structure (composition) in economic analysis is measured quantitatively as the ratio of parts, expressed by their specific weights in the total volume of the studied population. It is measured in fractions of a unit or as a percentage.

When assessing the financial condition of an enterprise, the following concepts are used:

The total value of the property of the enterprise is equal to the balance sheet;

The value of immobilized assets (i.e., fixed and other non-current assets) is equal to the sum of the total of section I of the asset balance;

The cost of working (mobile) funds is equal to the total of section II of the asset balance;

The cost of material working capital is the total amount of stocks in the current assets of the balance sheet;

Value accounts receivable and short-term active loans (loans granted to organizations for a period of less than 12 months) is equal to lines 230, 240; 251 balances;

The amount of free cash in the broad sense of the word includes the amount of money on hand and in the accounts of the enterprise, securities and other short-term financial investments. It is equal to the sum of lines 252; 253 and 260 on balance;

The cost of equity is equal to section III of the liability of the balance in the amount of the debt to the participants (founders) for the payment of income, deferred income, reserves for future expenses of section V of the liability;

The amount of borrowed capital is equal to the sum of Sections IV and V of the liabilities side of the balance sheet minus the debt to the participants (founders) for the payment of income, deferred income and reserves for future expenses;

The amount of long-term loans and borrowings intended to a greater extent, as a rule, for the formation of fixed assets and other non-current assets, is equal to the total of section IV of the balance sheet liability;

The amount of short-term loans and borrowings intended, as a rule, for the formation of current assets, is equal to the amount of loans and credits under page 610 of section V of the balance sheet liability;

The amount of accounts payable (settlements) and other liabilities are reflected in lines 620 and 660 in section V of the liabilities side of the balance sheet.

It should be borne in mind that the articles “Debts to participants (founders) for the payment of income”, “Deferred income”, “Reserves for future expenses” of section V of the balance sheet reflect domestic debt enterprises, i.e., are equated to own funds, therefore, when analyzing their amounts, they should be added to equity.

To make the analysis more accurate, on the basis of accounting data (including analytical) from section II of the asset balance, it is necessary to allocate expenses that are not covered by special funds and special-purpose financing according to the report on changes in capital (form No. 3) and the report on intended use received funds (form No. 6), meaning the immobilization of current assets, and from liabilities of the balance sheet - non-payments, namely obligations not repaid on time, payment claims of suppliers not paid on time, arrears to the budget, etc., reflected in the annexes to balance sheet (section 1; 2 forms No. 5).

Directly from the analytical balance sheet, you can get a number of the most important characteristics of the financial condition of the enterprise. Such an analysis is presented in Table 1, respectively. 1.2 and 1.3. The indicators given in the tables are compared in dynamics, their changes are evaluated. Similar tables can be compiled for a number of years to determine trends using dynamic indicators (absolute change, growth rate, growth rate, average increment, etc.). Based on the dynamic series they build graphs, determine functions that describe the behavior of a particular balance sheet item, it is possible to perform a correlation-regression analysis of comparing changes in indicators necessary for making management decisions.

Table 1.2

Analytical grouping and analysis of balance sheet assets

Balance asset	At the beginning of the period		At the end of the period
1. Property - total
1.1. Immobilized assets
1.2. current assets
1.2.1. Stocks without goods shipped and long. accounts receivable
1.2.2. Short-term receivables, goods shipped, short-term loans granted to organizations
1.2.3. Cash

Signs of a general positive assessment of the dynamics and structure of the balance sheet are:

Growth of own capital;

Absence of sharp changes in individual balance sheet items;

Correspondence (balance) of the amounts of receivables and payables;

Absence in the balance of losses, overdue debts to banks, the budget, given in the appendices to the balance sheet (section 1; 2 and in the certificate to section 2 of form No. 5).

According to Table. 1.2 shows that, in general, the property of the enterprise increased by 1273 thousand rubles at the end of the reporting period. and amounted to 107.01% of the amount relating to the beginning of the period. At the same time, an increase in the value of assets is observed in all sections of the aggregated balance sheet. Growth rate of all property should be compared with the change in sales according to the income statement (Table 1.4). If the growth rate of sales outpaces the growth rate of property, the result of such a change is characterized as positive.

In this example, the growth rate of sales volume was:

39.759/45.072 100=88.21%. (there is a decrease).

Table 1.3

Analytical grouping and analysis of balance sheet liability items

Balance liability	At the beginning of the period		At the end of the period		Absolute deviation, thousand rubles	Growth rate, %
1. Sources of property - total
1.1. Equity
1.2. Borrowed capital
1.2.1. long term duties
1.2.2. Short-term credits and loans
1.2.3. Accounts payable

The increase in the size of capital with a decrease in turnover indicates that an increase in the value of assets does not contribute to improving the performance of the organization.

As part of the total property, we see an increase in the share of immobilized assets from 34.14 to 37.06% with an overall decrease in the share of current assets compared to the data at the beginning of the period (Table 1.2). Moreover, the growth rate of immobilized assets reached the highest value among the groups of the aggregated balance, it amounted to 116.15%. Such changes, obviously, reduce the mobility of the capital structure of the enterprise, reducing the liquidity of its balance sheet.

The decrease in the share of receivables (Table 1.2) indicates a relative decrease in the credit provided by the enterprise. This fact reflects a reduction in the terms of payment for goods shipped by the enterprise, a decrease in the amount of funds diverted from turnover by debtors. However, with a decrease in the amount of goods sold, the reduction in debt is obviously associated with a decrease in sales volumes. The decrease in sales volumes in itself reduces the amount of payment for the sold goods and, accordingly, the amount of debtors' debts for it. Therefore, in this situation, there are not enough grounds for a positive assessment of the fact of a decrease in receivables, since the decrease in debt to the enterprise is probably not associated with more rational settlements for the sold goods, but is caused by a decrease in the volume of sales of goods, which negatively affects the financial result.

Table 1.4 Profit and loss statement

Name of indicator	Line code	During the reporting period	For the same period last year
I. Income and expenses from ordinary activities
Cost of sold goods, products, works, services
Gross profit
Selling expenses
Management expenses
Profit (loss) from sales (strings (010-020-030-040))
II. Operating income and expenses
Interest receivable
Percentage to be paid
Income from participation in other organizations
Other operating income
Other operating expenses
III. Non-operating income and expenses
Non-operating income
non-operating expenses
Profit (loss) before tax (strings (050+060-070+080+090-100+120-130))
Income tax and other similar obligatory payments
Profit (loss) from ordinary activities (lines (140-150))
IV. Extraordinary income and expenses
Extraordinary Income
extraordinary expenses
Net profit (retained earnings (loss) of the reporting period) (lines (160+170-180))

With a general decrease in the share of working capital at the enterprise, there is also an increase in the share of cash in the composition of working capital from 4.41 to 4.74% compared to the beginning of the period.

The increase in the share of funds characterizes the increase in the mobility of assets and, consequently, the degree of solvency of the enterprise for current liabilities. On the other hand, free sums of money could be invested in the turnover of the enterprise to increase production and sales volumes and thereby increase sales.

The increase in the share of cash, obviously, contributed to the decrease in the share of receivables. However, the enterprise, along with the increase in cash, increased the share of accounts payable from 7.81 to 9.58% (Table 1.3). That is, the increase in available funds is not aimed at paying off settlements with creditors and is not used in circulation, which indicates an insufficiently rational use of them. In this case, the free balance of funds should be compared with the norm of the operating balance and the insurance stock of funds established at the enterprise and determined by a special methodology. In case of exceeding the norms for balances, money should be more actively used in circulation or in settlements. At the same time, the terms of repayment of accounts payable should be checked to ensure the timeliness of settlements.

Next, evaluate the liability of the balance sheet (Table 1.3). There is an absolute increase in each of the balance sheet items. Relative indicators reflect an increase in the share of equity capital from 47.48% to 47.54%, with a decrease in borrowed capital from 52.52% to 52.46%. Such a change increases the solvency, independence of the enterprise from borrowed sources. It also follows from the above that the increase in property occurred to a greater extent at the expense of own funds.

The growth of accounts payable indicates an increase in loans received by the enterprise for purchased goods or an increase in other items of accounts payable. If the contract does not require the payment of interest for deferred payment to the supplier, it is beneficial for the enterprise to have loans such as an interest-free loan. The size of such loans should be limited by the possibility of their timely repayment in accordance with the agreements.

Short-term receivables significantly exceed the amount of accounts payable in the reporting and base period (Tables 1.2 and 1.3), which increases the possibility of settlements with creditors during the period of receipt of funds from debtors.

At the same time, if the excess of accounts payable over accounts receivable can lead to a loss of solvency, then the inverse ratio characterizes the excessive diversion of funds into debtors' debts, which is what happens to this enterprise. At the same time, in the situation under consideration, the decrease in the share of receivables marks a positive trend.

1.2. Accounting in the enterprise management system

In the accounting department of an enterprise, in this central link of internal production accounting and reporting, all actual costs are accumulated and distributed according to their places of origin (workshops, departments), as well as cost carriers (products of production).

In the accounting department of an enterprise, as a rule, there are several departments responsible for various stages of processing accounting information:

The settlement group, whose employees, on the basis of the primary accounting of the labor of workers and employees, perform all calculations on wages and deductions from it, exercise control over the use of the wage fund and the consumption fund, keep records of settlements with workers and employees on deductions for social insurance workers and employees and contributions to the Pension Fund;

The material group whose employees keep records of the acquisition material assets, settlements with suppliers of materials, receipts and expenditures of materials in the context of their storage and use;

The production costing group, whose employees keep records of costs for all types of production, calculate the actual cost of products and draw up reports; determine the cost of work in progress;

The general group, whose employees keep records of other operations, maintain the General Ledger and draw up financial statements.

On large enterprises stands out financial group, whose employees keep records of funds and settlements with enterprises, organizations and individuals.

But accounting information cannot cover all areas of the enterprise, for this there are other services operating at this enterprise; Take, for example, the annual balance sheet. The annual balance sheet does not allow to analyze the factors that influenced the performance, because profit or loss is visible in the balance sheet only as a balance of changes in equity. Therefore, along with the annual balance sheet, profit and loss is calculated /

There are other shortcomings of the information contained in the financial statements:

1) financial statements reflect only those events that can be presented in monetary terms;

2) the management of the enterprise has some freedom to choose the reflection of events in accounting accounts. (One of three methods - lifo, fifo, hifo)

Generally accounting documents, have a great influence on decision-making in the activities of the enterprise.

It is generally recognized that accounting in an enterprise should be carried out according to certain rules. The problem lies in establishing such a set of rules, the implementation of which would ensure the maximum effect from accounting, i.e. formation of financial and management information, its reliability, availability and usefulness.

Theoretically, there are three approaches to establishing the rules for setting up accounting in an enterprise: centralized, decentralized and mixed.

In the first approach, accounting is regulated from a single center. This option was implemented in our country in a centrally controlled economy.

The second approach involves the individualization of accounting rules for each business entity. This approach is unacceptable in modern business conditions, because the introduction of this approach into practice will make it possible to take into account all procedures as much as possible, but will complicate the activities of the enterprise from the outside, i.e. this will cause problems with external users, such as the tax office, the treasury.

The third approach is built on a combination of the first and second approaches. World experience shows that with this method, the centralized regulation remains the fundamental rules and principles that ensure the availability and usefulness of financial information, and the enterprise can independently introduce any additional accounting rules based on its own needs.

Based on the accounting functions: control function, property preservation, information function, feedback function and analytical function; The requirements for bookkeeping in a company are as follows:

1) accuracy of accounting;

2) completeness of accounting;

3) timeliness of reflection of information, i.e. reflection of the facts of economic activity in the period when they occurred, regardless of the time of receipt or payment of money on these facts;

4) consistency of accounting data;

5) rationality of accounting.

That. when meeting accounting requirements, it is possible to obtain reliable information that is necessary both for internal users of information and for external ones.

Since the beginning of the operation of the enterprise, the following requirements have developed for the economy of the enterprise:

All information must be received in a timely manner to make appropriate management decisions;

Planning of all results of economic activity;

Accomplishment of the tasks facing the enterprise.

Fulfillment of the first requirement is necessary in order to identify in time the negative processes that may occur in production in order to eliminate them in a timely manner.

Planning all the results of the economic activity of an enterprise implies that no enterprise can function without production planning, because you need to know the approximate volume of output, based on this, plan expenses (production costs), etc.

The fulfillment of the tasks facing the enterprise includes the fulfillment of various obligations to suppliers, customers, third parties.

Without the fulfillment of the above requirements, the normal functioning of the enterprise is impossible.

Accounting requirements cover only the financial side of the enterprise, while the requirements of the economics of the enterprise are focused on the production side of the enterprise.

In general, the requirements of accounting and economics of the enterprise are aimed at improving the results of the economic activity of the enterprise.

2. Organization of accounting of financial and economic activities of OOO Neft-Service

2.1. General characteristics of Neft-Service LLC

Neft-Service LLC is a trading company established in 1996.

The main activity of the enterprise is wholesale and retail trade in fuels and lubricants (POL) (through a network of gas stations). In addition, the company sells VAZ and KAMAZ vehicles.

The main revenue of the company comes from the sale of fuels and lubricants. The rest of the products make up no more than 20% of the total revenue of the enterprise. In 1999, Neft-Service LLC began the construction of filling stations and plans to build and put into operation at least 15 units. Thus, the company uses most of the profits for the construction of filling stations. The management of Neft-Service LLC plans to receive at least 50% of the total profit from gas stations in the future.

In addition, Neft-Service LLC provides car services on KAMAZ vehicles and constantly expands the range of services provided and has an increase in the number of customers using the company's services.

The founders are not liable for the debts and obligations of the enterprise, and the enterprise is not liable for the debts and obligations of the founders. The founders are liable for losses within the limits of their contribution.

The relationship of the enterprise with other legal and individuals in all spheres of economic activity are built on the basis of an agreement (contract). The enterprise is free to choose the subject of the contract, determine obligations, any other conditions of economic relations that do not contradict the current legislation.

Neft-Service LLC carries out operational and accounting records of the results of its activities, maintains statistical reporting in the manner determined by applicable law, provides data to the Inspectorate of the State Tax Committee and is responsible for their timely submission and reliability.

The property of the enterprise consists of fixed assets and working capital, as well as other valuables, the value of which is reflected in the independent balance sheet.

The sources of formation of the property of the enterprise are:

Monetary and material contributions of the founders;

Income received from the implementation of economic activities;

Income from securities;

Loans from banks and other lenders.

2.2. Accounting for business transactions at Neft-Service LLC

The main business operations at Neft-Service LLC are:

receipt of goods from the supplier with advance or subsequent payment;

shipment and sale of goods to buyers with advance or subsequent payment.

Consider the accounting of the most important business transactions on the example of the economic activity of a production and commercial enterprise in January 2008.

Upon receipt of goods at the warehouse of Neft-Service LLC, the main documents are:

Invoice from the supplier for payment for the goods;

Invoice from the supplier of the established form TTN-1 and TN-2;

Protocol for agreeing on the price of goods received from the supplier;

Purchase and sale agreement between Neft-Service LLC and the supplier;

If payment for the goods received from the supplier was made with the involvement of third parties, then a debt transfer agreement or an agreement on the assignment of claims with the participation of three parties is required;

Where necessary: ​​specifications, packing labels, cards, quality satisfactions, etc.

If there are no discrepancies in the quantity and value of the goods received with the supplier's accompanying documents, then the acceptance is made out directly on the invoice by affixing a stamp and painting by the financially responsible person. In the event that shortages, surpluses, re-grading, quality discrepancies or receipt of valuables are detected during the acceptance of goods without the supplier's accompanying documents, a commission is created that draws up an acceptance certificate.

Transportation costs are included in distribution costs.

If a shortage is detected during the acceptance of valuables, the value of the goods received by the enterprise is reduced by its value, and the corresponding amounts are reflected in the settlements with the supplier.

For synthetic accounting of goods at a wholesale trade enterprise, an active synthetic account 41 “Goods” is used. For the analytical accounting of goods, a statement of inventory accounts is compiled.

Transportation costs are included in the supplier's account and are accounted for on account 44 "Distribution costs".

Upon receipt of goods from the supplier, the following postings are made:

Dt 41 - Kt 60 - the cost of goods received from the supplier

Dt 44 - Kt 60 - for the amount of transportation costs.

The total payable on the supplier's invoice is calculated.

The supplier's invoice is paid from a settlement or other account (currency, loan).

Dt 60 - Kt 51, 52 - for the amount of the paid invoice.

When receiving goods from the supplier, a shortage may be detected:

The fault of the supplier

Due to the fault of the transport organization

Due to the fault of the employee of the enterprise.

In these cases, a commercial act and an act of acceptance are drawn up and a claim is made to the guilty party.

In accordance with the working chart of accounts used by Neft-Service LLC, the entries presented in Table 2.1 are made.

Table 2.1

Basic postings

To account for settlements with each supplier, a journal-order No. 6 is compiled, presented in table 2.2.

Table 2.2

Magazine-order No. 6 "Accounting for settlements with suppliers", rub.

Supplier name			From Kt 60 to debit accounts		Total loan	In Dt 60 with Kt 51	Total debit
1. LLC Oiltech
2. Yuka LLC
3. CJSC "Leda"
4. PE "Elika"

At Neft-Service LLC, goods are sold directly from the enterprise's warehouse.

At Neft-Service LLC, goods are released to the buyer's representative. Accounting for sales is carried out on payment for shipped products.

When goods are shipped from the warehouse of the enterprise, a consignment note of the established form is issued directly to the representative of the buyer. A power of attorney is required from the representative of the buyer to receive inventory items.

Accounting for goods, products shipped to customers is kept on a synthetic account 45 "Goods shipped". Analytical accounting of goods shipped for each buyer is carried out in the statement of accounting for goods shipped.

When goods are shipped to customers, the following transaction is made:

Dt 45 - Kt 41 - for the accounting value of goods.

Thus, until the moment of sale (in our version, until the moment of payment) of the product, it is listed in Dt 45 of the invoice at purchase prices.

When paying invoices by buyers, a transaction is made:

Dt 90 - Kt 45 - for the amount of shipped and paid goods

At Neft-Service LLC in January 2008, the following business transactions for the shipment of goods took place, reflected in table 2.3.

Table 2.3

Business operations for the shipment of goods

Name of business transaction	Correspondence
1. gasoline DSK-5 was shipped
2. Machine oil DSK-5 was shipped
3. Gas was shipped to DS-Service, Moscow
4. the invoice presented by DSK-5 for gasoline was paid
5. the invoice presented by DSK-5 for machine oil was paid
6. paid the bill presented to the company "DS-Service" for gas

A statement is drawn up for accounting for goods shipped, presented in table 2.4.

Table 2.4

Accounting sheet for goods shipped in January 2008, rub.

Name of the buyer and goods shipped			In Dt 45 accounts with credit accounts	Total debit	From Kt 45 to debit 90	Total loan
DSK-5
Machine oil
2. firm "DS-Service" gas

If not all shipped goods are paid, then the balance remains on Dt 45 of the account, which reflects the shipped goods at the purchase price.

Synthetic accounting of wholesale turnover is carried out on the resultant account 90 "Sales".

The debit of account 90 reflects the cost of goods sold at purchase prices, and the credit of account 90 reflects the cost of goods at sale prices.

The excess of the selling price over the purchase price represents the realized wholesale markups or gross sales revenue.

Part of the gross income from the sale of wholesale trade enterprises is directed to replenish their own working capital and is credited to special purpose funds. The deduction rate is set at 6%.

From the remaining amount of gross income deductions are made:

To support agricultural producers (1%);

Value Added Tax.

Neft-Service LLC does not make any other deductions from the proceeds.

Also in Dt 90 at the end of the month, distribution costs are written off,

At the end of the month, account 90 is closed. The result from the sale is written off to the debit of account 99 “Profit and Loss” with the following posting:

The main part of settlements between enterprises is carried out by bank transfer, i.e., by transferring funds from the payer's account to the recipient's bank account. The Bank keeps the funds of enterprises on their accounts, credits the amounts received to these accounts, fulfills the orders of enterprises on their transfer and issuance from accounts and on the conduct of other banking operations provided by banking rules and agreements.

LLC "Neft-Service" settlements with other enterprises are carried out only by bank transfer.

The procedure and form of settlements between the payer and the recipient of funds are determined by the agreement between the parties (agreement, separate agreements).

Movement of funds for current account reflected in 51 accounts.

For accounting cash transactions an active synthetic account 50 "Cashier" is intended. Analytical accounting data are reflected in the cash book.

Wages are one of the elements of the cost of production. It is included in the cost of production of all enterprises, associations and organizations that are covered by the Law on Enterprises, regardless of the form of ownership.

Synthetic accounting of wages is carried out on account 70 "Payrolls". Payroll is reflected in the credit of account 70, deductions from wages are reflected in the debit of account 70 in correspondence with other accounts, the payment of wages is reflected in the debit of account 70 in correspondence with accounts 50, 51. An account is intended to account for settlements with different debtors and creditors 76 "Settlements with different debtors and creditors". Analytical accounting for each debtor and creditor is kept in statement No. 7, which is compiled monthly (see Appendix 1). The reporting nomenclature of distribution costs is adapted for the formation of information necessary for the calculation and control of tax amounts. Synthetic accounting of distribution costs is kept on the active account 44 “Sales Expenses”. A breakdown of costs for account 44 is compiled.

2.3. Analysis of financial and economic activity

An important indicator characterizing the work of the enterprise is the cost of production (works, services). The financial results of the enterprise and its financial condition depend on its level.

The cost of products, works and services is understood as the costs of all types of enterprise resources expressed in monetary terms. The composition of the costs included in the cost of production is determined by the state standard, and the calculation methods are determined by the enterprises themselves.

Table 2.5. Analysis of planned and actual costs of the enterprise for 2008

	Naming of expenditures			Deviation, %
	Wage
	Contribution to the social fund protection
	OS depreciation
	Material costs
	other expenses
	Full cost
	variable costs
	fixed costs

As can be seen from Table 2.5, the actual costs of Neft-Service LLC amounted to only 93.6% of the planned ones, which can be assessed as a positive factor in the work of the enterprise. At the same time, it should be taken into account that the implementation plan in 2008 was overfulfilled by 7.6%, which further emphasizes the positive trend in the company's cost management.

The negative point is that the actual fixed costs increased by 25.2% compared to the planned ones. And since with a decrease in sales, fixed costs are much more difficult for an enterprise to reduce than variable ones, the cost per unit of product sales increases and, thus, the enterprise receives a smaller amount of net profit per unit of production.

One of the main financial indicators used in assessing the financial condition of an enterprise is profit. Profit is, on the one hand, the main source of financing for the activities of enterprises, and on the other hand, it is a source of income for the state and local budgets. To analyze and evaluate the level and dynamics of profit indicators, a table is compiled (Table 2.6.), Which uses the data from the financial statements of Neft-Service LLC from Form 2.

Table 2.6 Analysis of the dynamics of profit indicators

Name of indicator
Revenue from the sale of goods
including By retail
Cost of goods
including retail trade
Selling and management expenses
including retail trade
Net profit
including retail trade

From the data in Table 2.6 it follows that the net profit received in the 4th quarter of 2008 in relation to the 1st quarter increased by 358%, which indicates a significant increase in the efficiency of LLC Neft-Service. Profitability ratios are a special case of performance indicators, when profit is taken as an indicator of the effect in the numerator of the fraction, and the amount of resources or costs is taken in the denominator. When calculating the coefficients, balance sheet profit and net profit (minus payments to the budget) are used. Return on all assets (economic profitability) shows how much monetary units profit (kop.) received by the enterprise from a unit value of assets (1 rub.), regardless of the sources of raising funds (see tab. 2.7.).

Table 2.7. Analysis of profitability indicators of Neft-Service LLC

	The name of indicators	Periods				Calculation formula
	Return on assets					190(f2) /300(f1)
	Return on equity
	Overall profitability ratio					(f2):190 /(010+090+120)
	Profitability of sales					050(f2) /010(f2)

According to the analysis of profitability, we conclude that the highest level of profitability at Neft-Service LLC falls on the 3rd quarter of 2008, the lowest - on the 1st quarter.

Return on equity in all analyzed periods, except for the first quarter of 2008, is quite high. This indicates a high level of capital management of the enterprise.

The return on sales, as well as the return on assets, are at a rather low level, which allows us to conclude that it is necessary to improve the efficiency of managing these indicators.

Production efficiency is assessed based on the analysis of several more groups of indicators combined into a common group: productivity, capital-labor ratio, capital productivity (see Table 2.8.).

Table 2.8. Analysis of the production efficiency of LLC "Neft-Service" in thousand rubles.

	The name of indicators	Periods				Calculation formula
	Profitability ratio of fixed assets					190(f2) /120(f1)
	return on assets					010(f2) /120(f1)
	capital-labor ratio					120(f1) / SCH
	Labor productivity					010(f2) /SCH
	Profit per worker					029(f2) /SCH
	Average monthly salary per worker
	Average number of employees					029(f2) /SCH

* AMS - average number of employees

Neft-Service LLC is experiencing a significant increase in the level of profitability of fixed assets in the II and III quarters of 2008 as a result of a significant increase in receipts from sales of products.

The growth of capital productivity is the most important factor in improving the financial performance of the enterprise. Neft-Service LLC has seen a significant increase in this indicator over the analyzed period, which is a positive factor in its activity.

The calculation of the turnover of assets, stocks and receivables for OOO "Neft-Service" is shown in table 2.9.

Table 2.9 Analysis of the dynamics of indicators of turnover of assets, stocks and receivables

	The name of indicators					Calculation formula
	Asset turnover (OA)					010(f2) /300(f1)
	Turnover of current assets (OOA)					010(f2) /290(f1)
	Inventory turnover (OI)					020(f2) /(210(f1)-216(f1))
	Accounts receivable turnover (ODZ)					010(f2)/(230(f1)+240(f1))

To assess inventory turnover, the cost of goods sold is taken, and in the divisor - the average value of stocks.

Table 2.10 Analysis of the dynamics of the turnover of assets, stocks and receivables in days

	Turnover time in days					Calculation formula
						91*/010(f2) /300(f1)
	current assets					91/010(f2) /290(f1)
						91/020(f2)/(210(f1)-216(f1))
	accounts receivable					91/010(f2) /(230(f1)+240(f1))

* 91 - number of days in a quarter

From tables 2.9, 2.10 it can be seen that the turnover of inventories and receivables, as well as the turnover of assets, has increased significantly. Accordingly, from I to IV quarters of the reporting year, the duration of their turnover in days significantly decreased:

• the duration of inventory turnover decreased by 2.6 times;
• duration of receivables turnover decreased by 1.2 times.

Thus, we see that a significant increase in revenue from the sale of goods at Neft-Service LLC had a positive effect on the turnover of assets, inventories and receivables of the enterprise.

Table 2.11.

Solvency (liquidity) characteristic

	Name	Periods					Calculation formula
	Absolute liquidity ratio
	Quick liquidity ratio						(240+250+260)/690
	Current liquidity ratio
	Total solvency ratio						Art. 300/(Art. 450 + Art. 590 + Art. 690 - Art. 640)

At Neft-Service LLC, the absolute liquidity ratio is 0.12 in the 1st quarter and 0.7 in the 2nd - 3rd quarters, which is the norm for enterprises whose main activity is trade. In the fourth quarter, absolute liquidity drops to 0.02, which is a factor that needs to be paid close attention, since the company's solvency is under threat.

The solvency of the enterprise, taking into account future receipts from debtors, characterizes the quick liquidity ratio. It shows what part of the current debt the organization can cover in the short term, subject to the full repayment of receivables.

The normal cap means that cash and future receipts from current activities must cover current debts. In order to increase the level of the quick liquidity ratio, it is necessary to promote the growth of the provision of stocks with own working capital, for which it is necessary to increase own working capital and reasonably reduce the level of stocks. The quick liquidity ratio most accurately reflects the current solvency of the enterprise.

At Neft-Service LLC, the level of the quick liquidity ratio reaches the required norm only in the third quarter of 2008 due to a significant increase in the value of quick assets. In other periods, it is much lower than the norm, which characterizes the solvency of the enterprise as insufficient.

The forecasted payment possibilities of the organization, subject to the repayment of short-term receivables and the sale of existing stocks (taking into account compensation for the costs incurred), reflects the current liquidity ratio.

The current liquidity ratio must be greater than one, but depending on the profile of activity, it may vary. In Q2, the level of the current liquidity ratio is at the lowest level as a result of growth in accounts payable to suppliers and contractors, as well as a decrease in inventories. Thus, the coefficient has the required minimum level only in the 1st quarter of 2008, as a result of which there is a risk of loss of solvency by the enterprise if creditors present their rights in a short period of time.

To increase the level of the current liquidity ratio, it is necessary to replenish the real equity capital of the enterprise and reasonably restrain the growth of non-current assets and long-term receivables.

The general solvency of the enterprise is defined as the ability to cover all the obligations of the enterprise (short-term and long-term) with all its assets. The following normal restriction is natural for the overall solvency ratio: ³ 2. The main factor determining the overall solvency is the presence of real equity capital in the enterprise. At the enterprise under consideration, the value of the solvency ratio is below the norm. This level of solvency is formed as a result of the company's short-term accounts payable to suppliers and contractors.

Thus, based on the results of the analysis, it can be concluded that there is an insufficient level of liquidity and solvency of the Neft-Service LLC company, which management should pay attention to in order to improve the efficiency of the enterprise.

Conclusion

The connection between analysis and accounting has a dual character. On the one hand, accounting information is the main source of information in the analysis of economic activity. Without knowing the accounting methodology and the content of reporting, it is very difficult to select the necessary materials for analysis and check their good quality. On the other hand, the requirements that are put before the analysis are somehow redirected to accounting. In order to better provide the analysis with information, to make it more operational, truthful, accurate, to the necessary extent detailed, accessible and understandable, the entire accounting system is constantly being improved. For its greater analyticity, accounting changes the forms and content of registers, the order of workflow, etc.

Accounting provides systematic information about the work of the enterprise and its individual divisions to the management of the enterprise (divisions).

There are similarities and differences in the requirements of accounting and business economics.

The similarity lies in the fact that they require speed and accuracy of data.

The difference is that accounting requirements are based on valuation, while the basis of the requirements of the economy of the enterprise is mostly natural assessment, almost all indicators are calculated in natural meters, and then transferred to monetary meters.

Accounting requirements cover only the financial side of the enterprise, while the requirements of the economics of the enterprise are focused on the production side of the enterprise. The main business operations at Neft-Service LLC are:

Receipt of goods from the supplier with advance or subsequent payment;

Shipment and sale of goods to customers with advance or subsequent payment.

The general solvency of the enterprise is defined as the ability to cover all the obligations of the enterprise (short-term and long-term) with all its assets. The main factor that determines the overall solvency is the presence of the company's real equity capital. At the enterprise under consideration, the value of the solvency ratio is below the norm. This level of solvency is formed as a result of the company's short-term accounts payable to suppliers and contractors.

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Annex 1

Name of debtor, creditor	Balance at the beginning of the month		At Dt 76 with credit accounts		Total for Dt 76	From Ct 76 to Dt accounts		Total loan 76	Balance at the end of the month
PE "Yunis"
Spey-Graph (forms)
Smid-Project (loan)
Priorbank (service)
MVB (sale of Russian rubles)

Annex 2

Statement-decoding of expenses for the 44th account for January 2008, thousand rubles.

Naming of expenditures		In Dt 44 from credit accounts:							Including mat. expenses
Purchased book. Forms
Office rent
Bank services
Travel expenses
Contributions to the employment fund
Deductions for the maintenance of kindergarten
Social contributions insurance
January salary
Deductions to the Dorfond
Fare

Introduction

1. Basic provisions of the organization of accounting

2. State regulation in the field of accounting in connection with the transition to International Financial Reporting Standards

Conclusion

List of sources used

To characterize and measure the organization's property, its movement, economic processes and phenomena, natural, labor and monetary meters are used.

Natural meters provide information about accounting objects by counting, measure, weight. Their choice depends on the features of the objects. This group of meters is used to account for the amount of material assets (pieces, kilograms, meters, etc.). They can also be used to obtain qualitative characteristics of objects. The scope of natural meters is small, since they are used to characterize homogeneous accounting objects.

In practice, conditionally natural meters are used somewhat more widely. They are intended to reflect objects of accounting that are homogeneous in purpose, but different in quality characteristics. The use of conditionally natural units significantly expands the scope of natural meters.

Labor meters are used to calculate the amount of labor and are expressed in units of time (working day, hour). With their help, labor productivity, wages are calculated, the production rate of workers is controlled, and some heterogeneous values ​​are compared. In practice, labor meters are used together with natural ones.

The monetary meter is used in accounting to reflect objects in a single expression. In the conditions of market relations, the most important indicators of economic activity are expressed only in monetary form.

Accounting is carried out by a special service of the enterprise - accounting. It is continuous and continuous in time, is strictly documented, uses specific techniques and methods for processing credentials, and is organized within the framework of individual business entities. Accounting in the Republic of Kazakhstan meets the requirements of a market economy and is based on international standards accounting and reporting. In accordance with this, it is regulated by a four-level system of documents.

The first level of the document system is legislative acts. They reflect the obligation, rules and principles of accounting by all enterprises and organizations. The basis of the system of documents of the first level is the Law of the Republic of Kazakhstan “On Accounting” and the Decrees, the Regulation on Accounting and Accounting in the Republic of Kazakhstan.

The system of documents of the first two levels constitutes the legislative and regulatory framework bookkeeping.