Features of financial analysis at agricultural enterprises. Features of the analysis of agricultural enterprises Analysis of economic indicators of agricultural enterprises

Introduction.

Agriculture is the most extensive and vital branch of the national economy, which determines the standard of living of people. Economy agriculture studies technological (agriculture, plant growing, agrochemistry, reclamation, mechanization and electrification, livestock, storage and processing of agricultural products and others) and economic (mathematics, political science, labor protection, accounting) sciences. Agricultural economics provides a basis for the study of disciplines: organization of agricultural production, analysis of economic activities, financing and lending, agricultural production management, international economic relations, agricultural risks and others.

The study of science is based on the dialectical method, which involves the study of the process of development in a state of continuous movement of change. For the analysis of economic material, various methods of economic research are used: statistical (correlation, variance, index, regression), monographic, economic and mathematical, graphic and others.

Agriculture is a donor for other sectors of the economy, a source of replenishment of the national income for solving urgent problems of the country. The main economic proportions and the growth of the economy of the entire country largely depend on the state and rate of development of agriculture.

Agriculture is the main consumer of the country's material resources: tractors, combines, trucks, Fuels and lubricants. Of total employed in the national economy of the population of 63.0 million people 5.4 million people worked in agriculture, which is 8.4% of the total number of workers in Russia. On average, one worker in agriculture provides jobs for 5-7 people working in other sectors of the national economy.

Agriculture is not only a branch of the economy, but also the habitat of a significant part of the country's population.

Livestock is the most important branch of the national economy. The development of animal husbandry makes it possible to more fully provide the population with products such as milk and meat, which are of biological value.

Meat is an important source of satisfaction of human needs for vital amino acids, minerals, and fat.

Milk is recognized as irreplaceable in terms of its nutritional value. Sucked cow's milk (in%): water, milk sugar 4.7; fat 3.9; protein 3.2; minerals 0.7; vitamins, enzymes. Calorie content of milk per 100g. 289 kJ (69 kcal)

1. Brief natural and economic characteristics of the management of CJSC "Dubrovskoe".

The results of the work of agricultural enterprises significantly depend on the production conditions. Therefore, economic analysis begins with the study of natural and economic conditions, the size of the production direction, the level of intensification of production and its efficiency. Only taking into account specific conditions, it is possible to objectively assess the results of the enterprise and outline the path of its further development.

Production conditions can be divided into three groups:

a) natural and climatic

b) the location of the farm

c) economic conditions of production.

Each of these groups can be characterized by a corresponding system of indicators. Of the natural conditions, the results of economic activity are most influenced by soil types, climatic features, terrain, hydrography and vegetation.

Kozhevnikovsky District is located in the southern part of the region on the left bank of the Ob River. The regional center is the village of Kozhevnikovo.

The land use of Dubrovskoye CJSC is located in the north-western part of the Kozhevnikovsky district of the Tomsk region, and includes 5 branches, with centers: Pesochno-Dubrovka, Mullova, Tersalgay, Kozhevnikovo-on-Shegarke, Novo-Uspenka. The central estate - the village of Pesochno-Dubrovka, is 60 km away. From the regional center - the village of Kozhevnikovo, and from the city of Tomsk, 160 km. The direction of the farm is dairy and meat.

The total land use area is 26017-26097 ha. Farmland is 6302 hectares, of which 3342 hectares of dryland hayfields, 2754 hectares of dry pastures, 121 hectares of boggy hayfields, 85 hectares of pastures.

Other lands:

Arable land 13503 ha

Forest 8119 ha

Shrubs 687 ha

Swamps 862 ha.

Fodder lands make up 31.8% of all agricultural lands. Proceeding from the basic requirements of agricultural crops to the climate, agroclimatic zoning of the Tomsk region was carried out. Kozhevnikovsky district, on the territory of which CJSC Dubrovskoye is located, belongs to a moderately cool, insufficiently humid agroclimatic region. For the region, an annual rainfall of 400 mm was noted, during the growing season less than 200 mm.

The frost-free period is rather long - 115 days, and in low wetlands - 110 days. Frosts in the spring stop in the air on May 20-25, fall on September 15, in wetlands - September 6.

The average of the maximum heights of snow cover is 50-55 cm. Its distribution is uneven, especially in treeless areas.

The period with stable snow cover lasts 175 days. All agricultural crops are provided with heat, with the exception of mid-ripening and late-ripening maize varieties. With regard to the moisture supply of agricultural crops, the region is characterized by a lack of moisture in some years. The amount of precipitation in dry years is 90-100 mm. Especially few of them fall in the spring and in the first half of summer. The number of days with atmospheric drought is about 15.

Dryness is a characteristic feature of the spring period. The average amount of precipitation in the spring is 50-55 mm.

(Table 1).

Duration summer season is equal to 55-65 days. A gradual decrease in temperature is observed in the third decade of Ibul, and in August it is most pronounced (table 1).

A feature of the summer period is the loss of abundant growth. The maximum days with dew are in July.

The amount of precipitation in the fall in comparison with the summer period decreases to 10-20 mm per decade; but their duration is increasing. Winter is cold and snowy. January is usually the coldest temperature of the year (–19 to –22 0 С).

Table 1.

Average monthly air temperatures (degrees) and precipitation (mm) according to the data of the Kozhevnikovskaya meteorological station.

According to the surface arrangement, this land use can be divided into two distinct regions.

The first area is an uplifted watershed plateau cut by the Shegarka and Baksoi rivers. According to the structure of the surface, this area is a wavy plain, within which positive relief elements alternate with shallow, but rather extensive depressions, which are swampy to one degree or another.

The second region is represented by the floodplain of the Shegarka and Baksy rivers.

Hydrography and hydrology.

The main rivers are Baksa and Shegarka. They cut their channels in post-Tertiary sediments, due to this, the channels are characterized by great tortuosity. They are fed by ground and atmospheric waters.

The soil survey of the state farm was carried out in 1964 by the Tomsk branch of the Rosgiprozem Institute.

As a result of the study, the following soil types were identified: chernozem soils, gray forest soils, gray gley soils, meadow soils, floodplain soils, floodplain swamp and bog soils.

Chernozem soils include one soil difference - leached chernozems, covering an area of \u200b\u200b1854 hectares. Found in the central and northern parts of land use.

According to the data characterizing the mechanical composition, leached chernozems are classified as light clay.

The amount of humus in the upper horizon of the leached chernozems ranges from 7 to 9%.

Leached chernozems are characterized by a high content of absorbed bases - up to 51m.eq. per 100 g of soil. The reaction of the soil solution is close to neutral, which is favorable for the growth and development of plants. Chernozems are rich in mobile forms of nitrogen, phosphorus, potassium.

Gray forest soils include the following soil varieties: dark gray forest soils, gray forest gley soils, gray forest soils. Dark gray forest soils cover an area of \u200b\u200b16,724 hectares. They are characterized by a rather thick humus horizon of 35-50 cm. its lumpy-granular structure on virgin soil and dark gray color.

Dark gray forest soils are characterized by a high humus content - more than 6%.

According to mechanical analysis, dark gray forest soils are light clayey.

Dark gray forest gley soils occupy 103 hectares. In their morphological structure, dark gray gleyic soils are similar to dark gray forest soils and differ from them in the presence of gleying signs, a more powerful humus horizon, with a slightly higher humus content. These soils cover 5413 hectares. Distributed in the eastern part of land use.

Vegetation.

Woody vegetation is represented by deciduous aspen-birch and birch forests. From shrubs, bird cherry, willow, currant, wild rose, viburnum, tree caragana are found. The grass cover is well developed, rich and diverse in terms of species. Forests are often used for pasture and hayfields. Swamp vegetation occupies insignificant land-use areas and is scattered throughout the territory.

Evaluation of an enterprise is the determination of the market value of assets and liabilities, which are understood as real estate vehicles and equipment, stocks in warehouses, brand, intellectual property and an accumulated customer base, qualified personnel. Peculiarities of agricultural real estate In agricultural enterprises, as the experience of working with them has shown, accounting is kept at a very low level ...

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Introduction

Chapter 1. Theoretical basis analysis of the activities of agricultural enterprises.
Goals, objectives and content of management analysis
activities of an agricultural enterprise
Methodology for conducting management analysis of the activities of agricultural enterprises.

Chapter 2. Analysis of production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and
analysis at the enterprises of the agro-industrial complex.

2.2. Analysis of the use of land resources.

2.3. Analysis of the use of fixed assets.

2.4. Analysis of crop production.

2.5. ... Analysis of livestock production.

2.6. Analysis of the cost of agricultural products.

Conclusion.

List of references.

The work contains 1 file

Introduction

Chapter 1... Theoretical foundations of the analysis of the activities of agricultural enterprises.

Goals, objectives and content of management analysis
activities of an agricultural enterprise
Methodology for conducting management analysis of agricultural enterprises.

Chapter 2. Analysis of the production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and
analysis at the enterprises of the agro-industrial complex.

2.2. Analysis of the use of land resources.

2.3. Analysis of the use of fixed assets.

2.4. Analysis of crop production.

2.5. ... Analysis of livestock production.

2.6. Analysis of the cost of agricultural products.

Conclusion.

Tasks.

List of references.

Introduction.

The transition to a market economy requires enterprises to mobilize and efficiently use all the resources they have: labor, land, material, financial, etc. An important role in the assessment and management of resources is assigned to the analysis of economic activities (in particular, management (production) analysis.

Analysis of the economic activities of any enterprise, including an agricultural one, has a tremendous impact at all levels of production and management. A reliable assessment of the level of provision of resources and their use, analysis of production processes and the influence of certain factors on the state of affairs in the economy allow making high-quality and well-grounded management decisions.

Agriculture is one of the most important sectors of the economy and currently needs an objective assessment of the situation and the development of ways to improve production efficiency. As a result, management analysis will identify internal problems in the activities of agricultural enterprises.

The structure of the analysis of the economic activity of an agricultural enterprise is built in the following form:

Analysis of resource use.
Analysis of the use of land resources.
Analysis of the use of fixed assets.
Analysis of production.
Analysis of crop production.
Analysis of livestock production.
Analysis of the cost of an agricultural enterprise.

The paper considers the method of analysis of the most significant indicators of the activity of agricultural enterprises; analytical tables are given, where the analyzed indicators for reporting period are presented as actual, and indicators against which analysis can be carried out are baseline.

The calculations are given on the example of a conventional agricultural enterprise with differentiated production and data typical for agriculture, which makes it possible to realistically assess the situation in the industry.

Chapter 1. Theoretical foundations of the analysis of the activities of agricultural enterprises.

1.1. Goals, objectives and content of the management analysis of the agricultural enterprise.

The creation of a market system with its strict requirements for final results, differentiation of interests of users of accounting information make it legitimate within the framework of a unified system of economic analysis to single out such a functional level as management (production) analysis.

Management analysis is designed to address the issues of cost formation, the efficiency of resource use, as well as the production and sale of agricultural products.

The objectives of the management analysis of the activities of agricultural enterprises:

Assess the place of the enterprise in the agricultural market.
Determine the organizational and technical capabilities of the enterprise.
Reveal the competitiveness of products, market capacity.
Analyze the resource possibilities of increasing the volume of production and sales through better use of: means of labor, objects of labor, labor resources.
Assess the possible results of the production and sale of agricultural products and ways to accelerate the production and sale processes.
Make a decision on the range and quality of products, launch new product samples into production.

7. Develop a strategy for managing production costs by deviations, by cost centers, responsibility.

Tasks of management analysis of the activities of agricultural enterprises:

studying basic economic methods in order to ensure the validity of economic calculations;
study of methods for assessing the effectiveness of measures aimed at rationalizing technology and organizing agricultural production;
formation, systematization and preparation of economic information necessary for making management decisions;
optimization of used resources.

Management analysis accompanies management accounting, is based on its data, ensuring the adoption of management decisions. It is designed to provide the management apparatus with the information necessary to control the activities of the enterprise and to help the management apparatus in the performance of its functions.

Control objects are shown in Fig. 1.1.

The diagram (see Fig. 1.1) shows that management accounting and analysis is associated with the study of primary information about resources and effective first-order indicators: products and costs. However, only by controlling them, it is possible to influence the formation second order outcomes - financial results.

1.2. Methodology for conducting management analysis of the activities of agricultural enterprises.

Methodology - a set of analytical methods and rules for studying economic phenomena and processes of economic activity, subordinate to the achievement of the goal of analysis. It contains:

Formulation of tasks and objectives of the analysis.
Analysis objects.

Indicator systems with the help of which each object of analysis will be examined.

Advice on the sequence and frequency of analytical research.

Description of the ways and methods of studying the objects under study.

The data sources on the basis of which the analysis is made.

Instructions for organizing the analysis (which persons, services will conduct separate parts of the study).

Technical means that are advisable to use for analytical processing of information.

The order of registration of the analysis results.

List of users of the analysis results.

Management analysis economic activity of agricultural enterprises provides for the following stages:

Such a sequence of analytical studies is most appropriate from the point of view of the theory and practice of management analysis of the economic activities of agricultural enterprises.

The most important element of the methodology for the analysis of economic activity are technical methods and methods of analysis (analysis tools).

Traditional logical methods are used to process and study information, methods of deterministic and stochastic factor analysis - to study the influence of factors on the results of management and the calculation of reserves.

The use of certain methods depends on the purpose and depth of the analysis, the object of research, the technical capabilities of performing calculations, etc.

Chapter 2. Analysis of production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and analysis at the enterprises of the agro-industrial complex.

The analysis technique in the agro-industrial complex (AIC) has its own specifics, due to the following features of this industry:

The results of economic activities of agricultural enterprises largely depend on natural and climatic conditions... Since rains, droughts, frosts and others natural phenomena can significantly reduce the harvest, reduce labor productivity and other indicators, when analyzing economic activities, it is necessary to take into account the natural and climatic conditions of each year and each farm.

To obtain correct conclusions about the results of economic activity, the indicators of the current year should not be compared with the last year, as is done at industrial enterprises, but with the average data for the previous 3-5 years.

Agriculture is characterized by seasonality of production... In this regard, labor resources, equipment, materials are used unevenly throughout the year, products are sold irregularly, and proceeds are received. So, grain harvesters can be used only 10-20 days a year, seeders - 5-10, potato harvesters - 23-30 days.

This feature must be taken into account when analyzing such indicators as the provision and use of fixed assets, land, labor and financial resources.

In agriculture production process very long lasting and does not match with working period... Therefore, the most complete analysis can only be made based on the results of the year. During the year, the implementation of the plan of agrotechnical measures for the periods of agricultural work is analyzed.

Agricultural production deals with living organisms. Therefore, the level of its development is influenced not only by economic, but also by biological, chemical and physical laws.

The main means of production in agriculture is land, the natural features of which are inextricably linked with climatic conditions and which, under the influence of various factors, changes its natural and economic character. Moreover, the land as the main means of production does not wear out, but, on the contrary, improves if it is used correctly. And, finally, one of the features of this means of production is the fact that the land is extremely versatile: on the same land, you can produce many types of products.

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Introduction

economic agricultural crop production

It is important to find optimal solutions to problems related to planning the use of land, material, labor and monetary resources, determining normative economic indicators, justifying the range, volumes and channels of commodity distribution of products of agricultural, processing enterprises in order to fully meet the needs of buyers, as well as to acquire skills independent analysis of economic processes occurring in the organizations of the agro-industrial complex. All this is an important component for the successful work of future economists-managers.

The company has drawn up a calendar plan for the internship, which includes familiarization with the activities of the company in general and the economic service in particular, working with documents, collecting information, as well as analytical work. During the internship, special attention was paid to documents related to the topic of the diploma project. During the practice, a diary was kept, which revealed the content of the work I was doing.

The main tasks of the industrial practice are:

Studying the activities of enterprises;

Assessment of the financial condition of KSUP "E / B" Dashkovka ", analysis of the factors of its change;

Determination of liquidity and financial stability of KSUP "E / B" Dashkovka "

Study of suppliers and sales channels of products;

Acquaintance with all documentation of KSUP "E / B" Dashkovka "

The purpose of the internship is to study the economic processes at this enterprise.

To achieve this goal and accomplish tasks, the following research methods were used: economic and statistical, computational and constructive, survey, observation, monographic and sociological methods. At the same time, economic literature, books and scientific developments of scientists, as well as periodicals and annual reports of the enterprise were used for a deeper study. At the end of the practice, the accumulated information was analyzed and served as the basis for writing the report.

1. General characteristics of the enterprise

The experimental base "Dashkovka" was created on the basis of the order of the Ministry of Agriculture of the BSSR dated July 15, 1956 and renamed into the Republican Unitary Agricultural Enterprise "Experimental Base" Dashkovka "(hereinafter referred to as the enterprise) in accordance with Articles 48 and 50 of the Civil Code of the Republic of Belarus. The enterprise was established on the basis of the order of the Ministry of Agriculture and Food of the Republic of Belarus dated 11.12.2000 No. 463 by transferring to it part of the founder's property on the basis of the right of economic management.

The Republican Unitary Agricultural Enterprise "Experimental Base" Dashkovka "is the legal successor of all property and non-property rights and obligations of the agricultural production cooperative" Krasnaya Zvezda "in connection with the reorganization (Resolution of the Council of Ministers of the Republic of Belarus dated July 12, 2005 No. 770).

The Republican Unitary Agricultural Enterprise “Experimental Base“ Dashkovka ”was transferred to the communal property of the Mogilev region by the decision of the Mogilev regional executive committee dated March 26, 2010 by the decision of the Mogilev regional executive committee No. 17-56. In accordance with the certificate of approval of the name of the legal entity No. 135612 dated 06.04.10, the full name of the enterprise "Communal agricultural unitary enterprise" Experimental base "Dashkovka", abbreviated State enterprise "Experimental base" Dashkovka ".

The enterprise operates on the basis of the Charter approved by the decision of the Mogilev District Executive Committee of May 19, 2010 No. 19-10 (guided by the Decree of the President of the Republic of Belarus No. 1 of January 16, 2009 "On state registration and liquidation (termination of activity) of business entities ", the Charter of the Communal Agricultural Enterprise" Experimental Base "Dashkovka" was approved and registered with the Mogilev Regional Executive Committee on May 25, 2010).

The current management body of the enterprise is the director, who is appointed and dismissed by the chairman of the Mogilev regional executive committee.

The State Enterprise "Experimental Base" Dashkovka "is located in the southern part of the Mogilev region, 25 km from the regional center of Mogilev.

The State Enterprise "Experimental Base" Dashkovka "is located at the address: 213108 Republic of Belarus, Mogilev region, Mogilev region, Dashkovka village, st. Kolkhoznaya, 26.

The total land area is as of 01.01.2011 - 7306 hectares, including farmland - 6752 hectares, arable land - 3829 hectares, hayfields - 1660 hectares, pastures - 1159 hectares, perennial plantings - 104 hectares.

The State Enterprise "Experimental Base" Dashkovka "specializes in dairy and beef cattle breeding with developed grain production.

The enterprise has: 3 tractor-field brigades in crop production, 2 dairy-commercial complexes, 2 dairy-commercial farms, a pig farm, livestock farms for fattening and growing cattle, which contains 4211 heads of cattle, including 1362 cows, 395 heads of pigs.

At the beginning of 2011, the company has:

Tractors - 41

Grain harvesters - 9

Forage harvesters - 2

Trucks - 16

Potato harvesters - 6

The power capacity is 16,000 hp.

On average, 1421 thousand kWh of electricity, 81 tons of gasoline, 523 tons of diesel fuel are consumed per year.

The economic content of specialization is manifested in the social division of labor and the territorial distribution of agricultural production.

Specialization of an agricultural enterprise means the concentration of its activities on the production of one or more types of competitive commercial products, for the production of which there are the best conditions here.

The purpose of the specialization of agricultural enterprises is to increase the output of marketable products and reduce its cost through more efficient use of production resources.

To assess the level (depth) of production specialization, the specialization coefficient is calculated, which is established taking into account all industries and cultures that produce marketable products, regardless of their share in the structure of commercial products Table 1.1.1.

The coefficient (depth) of specialization is determined by the formula:

where K is the coefficient of specialization;

The share of the -th type of marketable product in its total volume;

The serial number of individual types of products by their specific weight in the ranked series.

Specialization coefficient up to 0.2 means a low level of specialization, 0.2 - 0.4 - an average level, 0.4 - 0.6 - high level, 0.6 and higher - a very high level of specialization (deep specialization).

Table 1 - Key indicators of the organization's specialization

Product type	Commercial products	Gross output
	amount, million rubles	in% to the total	amount, million rubles	in% to the total

Potatoes


Pigs m.

The specialization coefficient is 0.32. The farm has an average level of specialization. Analyzing the structure of marketable products, it can be concluded that the specialization of this farm is dairy and beef cattle breeding with developed grain production (the largest share in marketable products in 2010 is milk (50.1%), cattle fats (19.1 %), grain (13.6%).

2. Production potential and efficiency of its use

The main components production capacity in agriculture are: land; basic production assets for agricultural purposes; working capital; labor resources.

The most important type of resources in agricultural production, including in the studied KSUP "E / B" Dashkovka ", is land. The efficiency of the entire enterprise depends on how efficiently land resources are used.

For an objective analysis of land, one should consider the structure of land use for 2008-2010, which is shown in Table 2.1.

Table 2.1 - Composition and structure of land for 2008-2010

Type of land	Land use structure for 2010,%	The structure of s.-kh. lands for 2010,%

Total land assigned (including long-term land), ha


Gardens and other perennial plantings
Hayfields

Pasture
of which cultural and improved
In total, agricultural land (without household plots)
Other lands

Based on Table 2.1, it can be concluded that the total land area during 2008-2010 has not changed significantly. In 2010, in the structure of agricultural land, the largest share is occupied by arable 52.4%, the smallest share is occupied by perennial plantings and orchards - 1.4%.

The indicator is used to characterize the condition of the soil qualitative assessment lands in points. So the natural soil fertility is at an average level and is:

Arable land - 32.3 points;

Farmland - 29.2 points.

The fixed assets of an enterprise are a set of items for production and non-production purposes, which in kind function in the economy for a number of years.

Table 2.2 - Availability and structure of fixed assets

Fixed assets type	Fixed asset value,	Increase in the value of fixed assets, million rubles	Structure of fixed assets for 2010,
			in% to the total

Fixed assets - total
incl. buildings and constructions
Transfer devices
cars and equipment
Vehicles
Tools, production and household inventory
Working cattle and animals of the main herd
Capital expenditures for land improvement
Perennial plantings
Other fixed assets

From those given in table 2.2. the data shows that the funds increased in 2010 compared to 2009 by 12471 million rubles. The cost of buildings increased by 6118 million rubles. In the structure of fixed assets, buildings and structures account for 64.35%, machinery and equipment - 28.2%, vehicles - 1.8%, productive livestock - 4.6%.

Table 2.3 - Efficiency of using basic production assets and energy resources of KSUP "E / B" Dashkovka "

Indicators		2010 ratio by 2008,%

Average annual cost of fixed assets, mln rubles
Fixed assets accounted for, thousand rubles: per 100 hectares of farmland
per 100 hectares of arable land
for 1 average annual slave.
Power-to-weight ratio, thousand hp / person
Return on assets, RUB / RUB
Capital intensity, RUB / RUB

This table shows that the funds are used effectively, capital productivity in 2010 increased by 17.6% compared to 2008, and the capital intensity decreased by 18.5%. The farm has 41 tractors, 9 combine harvesters, 16 trucks. For repair work and maintenance of the machine and tractor fleet, there are repair shops, a maintenance point, garages for tractors and cars, platforms and sheds for storing agricultural equipment, a car wash station is equipped. There are warehouses for fuels and lubricants with mechanized filling, spare parts, exchange units and assemblies, mineral fertilizers, pesticides, feed, seed, hay, silage and silage storage.

The production of agricultural products in the enterprise is carried out within the framework of on-farm divisions (brigades and farms). The production activity of brigades is determined by the constancy of the composition of workers, the assignment of land, productive livestock, perennial plantings, machines, tools, implements, buildings, draft animals, annual production assignments, keeping a strict record of the labor invested by each worker, compliance with internal rules. work schedule, optimal size, etc.

The farm's need for labor resources to complete the planned volume of work is determined based on the norms and standards of labor, that is, the norms of the load of animals and agricultural area per 1 worker, which make it possible to carry out the correct distribution of the labor force and ensure savings in working time, an increase in labor productivity and production costs. The number of workers employed in crop production is determined on the basis of technological maps, based on the volume of work and labor costs per unit of work (unit of production). The technological map for each crop provides for the whole range of works on soil preparation, crop care, harvesting and product refinement. The technological maps plan the work necessary to obtain not only the main, but also by-products, the volumes of field work are rationally distributed according to the brands of tractors with the necessary set of units.

The number of livestock workers is determined based on the average annual livestock population and technically sound service standards in force on the farm.

The number of workers in a repair shop, as well as workers engaged in the repair of buildings and structures, is determined based on the planned volume of work in monetary terms and the current output per worker. In repair shops, from the total number of average annual repair workers, the time spent on repair work by tractor drivers, combine operators and their assistants, drivers is separately allocated.

The number of truck drivers is planned based on the operation of vehicles during the period of their operation in transport operations.

The number of workers employed in subsidiary trades is determined on the basis of the planned volume of work and the current load standards established for workers in the relevant industries.

The number of administrative and managerial staff is determined on the basis of staff standards, strictly according to the established workload.

The average annual number of workers employed in agricultural production is determined based on labor costs and the annual working time of one worker.

Consider how the farm is provided labor resources.

From the data in table 2.4. and 2.5. It can be seen that the average annual number of employees in 2010 compared to 2008 increased by 24 people, labor productivity increased by 34% over this period - this is the result of the fact that there was an enlargement of facilities, an increase in load and maintenance rates.

Table 2.4 - Labor resources of an agricultural enterprise

				2010 in% to 2008
Average annual number of employees, people

s.-kh. land

Worked out in agriculture, total, thousand h / h
including in crop production
in animal husbandry

Table 2.5 - Efficiency of use of labor resources

3. Economics of crop production

The plant growing industry plays an important strategic role in the national economy as a whole. It is here that strategic food products are produced that ensure the food security of the state. Moreover, it is the source of the main resource for the livestock industry - feed.

Sown area is the most important production factordetermining the fulfillment of the plan for gross output.

Table 3.1 - Size and structure of cultivated areas

Culture	In hectares	In% to the total

1. Cereals and legumes - total:
including: spring

2. Technical - total:
including: rapeseed
3. Potatoes
4 corn and grain
5. Stern - total

silage corn
perennial herbs
annual herbs
other forage crops
Total sowing

In the structure of sown areas, the largest share is occupied by cereals and legumes. For the period 2008-2010, there is a decrease from 49.2 to 45.9%. It is also possible to note a significant increase in the sown area of \u200b\u200brapeseed from 300 to 500 hectares, which is 14.1% of the total sown area. On the other hand, the area of \u200b\u200bpotatoes during this period decreased from 250 hectares in 2008 to 230 hectares in 2010. To further increase the efficiency of agricultural production, it is necessary to constantly observe proportionality in the development of crop and livestock breeding, the link between which is the fodder base. The main source of fodder at the enterprise is field fodder production with a small proportion of perennial and annual grasses on arable land. Also, for the successful implementation of the plan and the further expansion of crop production, the level of yield is also a decisive factor. The yield level is the result of the influence of three complex factors - agrotechnical, natural and organizational. From year to year it fluctuates. The qualitative use of labor resources reflects the labor costs of growing cultivated crops. Consider these values \u200b\u200bof these indicators on the farm.

Table 3.2 - Productivity of agricultural crops and labor costs per 1 centner of production

Culture and agricultural land				2010 in% to 2008
1.Cereals and pulses (average without corn)
2. Potatoes

4. Corn for silage
5. Perennial herbs for:


green forage
6. Annual herbs on:


green forage
Hayfields:
natural
cultural
Pastures:
natural
cultural
Exit c. Unit. from 1 hectare:
s.-kh. land

Output c.c. units per 100 point-hectare:
s.-kh. land

From the above data, we can conclude that a significant decrease in yield is observed for potatoes by 28.1 centners / ha. Also, a decrease in yield is observed for the following agricultural crops: grain crops - by 14.2 c / ha, corn for silage - by 33 c / ha, rapeseed - by 9.1 c / ha. An increase in yield is observed in perennial grasses for green fodder - by 25 c / ha, for annual grasses for green fodder - by 171 c / ha. Consider the composition and structure of costs for the production of crop production. The structure of costs for the production of crop products includes: the cost of wages with accruals, for seeds, fertilizers and plant protection products, the cost of maintaining fixed assets, the cost of payment for work and services,. The cost structure is presented in Table 3.3.

Table 3.3 - Composition and structure of costs for the production of 1 centner of crop production (2010)

Expenditures	Spring cereals	Winter cereals	Potatoes


Costs - total

wages with accruals

fertilizers and plant protection products

works and services
other direct costs

Fuels and lubricants on technological goals

production organization and management costs

These tables show that for all crops the largest share in the total cost falls on fertilizers and plant protection products, seeds, fuels and lubricants for technological purposes and the cost of maintaining fixed assets. The most costly crop is rapeseed - 86.7 thousand rubles, and the least amount of costs falls on spring cereals - 51.6 thousand rubles.

Each year, the farm draws up a production and financial plan, which is preceded by the development of technological maps. In crop production, technological maps are drawn up for each crop. They provide for the scope of all types of work. For each type of work, the composition of the unit, the brand of machines, the number of maintenance personnel, and production rates are determined. The technological maps determine the cost of remuneration of machine operators and other workers, taking into account all types of additional payments (class, length of service, bonuses, etc.), as well as the amount of depreciation of agricultural machines, fuel consumption. All this is the initial data for determining the direct costs per unit of production and for the entire volume of each type of work for a particular crop. The most crucial stage in drawing up a technological map is yield planning. For this, the farm has a soil map, agrotechnical cartogram. Analysis of the use of labor resources at the enterprise, the level of labor productivity must be considered in close connection with wages. With the growth of labor productivity, real prerequisites are created for increasing the level of labor remuneration. In this case, the growth rate of labor productivity should exceed the growth rate of its payment.

The farm applies basic and additional wages. The main one includes payment according to the established norms of labor costs.

Bonus pay is a reward for doing good work that is paid when you achieve better performance. Basic pay has two forms: piece-rate and time-based, and is based on the republic-wide remuneration system, which consists of the Unified Wage Scale, tariff and qualification reference books, wage rates and salaries. Remuneration for labor in crop production is made according to a piece-rate bonus and a time-bonus system. During the year, guaranteed remuneration is made for the amount of work performed or hours worked at rates calculated based on the tariff rates and output rates existing in the farm.

The additional payment for the class of tractor drivers, depending on their knowledge and experience, is assigned in accordance with the Regulations on the certification of machine operators. In order to enhance the interest of tractor drivers in improving their qualifications, they are paid bonuses for classroom earnings in mechanized work: first class tractor driver - 20%, second class - 10%. In addition to the basic payment at the tariff, an increased payment for the quality of work, for work on plant protection, for combining work is included in the earnings, to which a bonus for class is added to the tractor driver.

Remuneration for combine operators is based on the quality of work - 40%, the service life of the combine, taking into account additional payment cleaning - 60%.

Remuneration for the work of workers engaged in the repair and maintenance of tractors, automobiles and agricultural machines is made for the actual hours worked at hourly tariff rates. Payment for drivers is made according to the time-bonus piece-rate-bonus system of remuneration. The economy widely uses in-kind payment in grain, potatoes, hay and straw for the most important types of agricultural work: preparing the soil for spring and autumn sowing of grain crops, sowing grain crops, introducing pesticides, storing feed and harvesting grain crops, potatoes and sugar beets. The wage fund of the cooperative includes not only the fund attributed to the cost of production, but also payments from social security funds and net profit remaining at the disposal of the economy.

Calculation of wages for plant workers is carried out on the basis of the book of the foreman. The book consists of two parts. In the first part, the work performed and the wages accrued on them by crops and types of work are taken into account, in the second - the hours worked and the amount of work performed by each employee. The hours worked and the accrued wages for each day worked and, in general, for the month for each employee are recorded here. The book is kept daily by the head of the department.

4. Economics of livestock production

Livestock raising is one of the most important branches of agriculture, which favorably affects the development of all agricultural production: it raises its overall productivity and efficiency, makes it possible to use the by-products and waste of food and industrial crops in the most rational way, provides agriculture with valuable organic fertilizers, and promotes more complete use labor resources in agriculture. A further increase in the production of livestock products, an increase in the volume of its purchases and an improvement in quality are the main tasks of agriculture at the present stage.

KSUP "E / B" Dashkovka "has a dairy and meat direction. Intra-industry specialization of the enterprise's livestock breeding is represented by mixed farms for keeping animals of different economic and age groups. Tethered and loose housing is used in the winter stall period, as well as the walking keeping of cows in the summer pasture period. The keeping of cows on the farms of the enterprise is tethered, milking is carried out according to the principle of the UDS.

The dairy farms of the cooperative consist of several premises, i.e. cowsheds, calf houses, fatteners, maternity hospital. Milk production is based on principles flow-shop system, i.e. on the farms there is a deadwood workshop, a calving workshop and a milk production workshop. Type of livestock feeding - silage-silage-concentrate, voluminous. The main zootechnician of the farm makes up rations for feeding animals, depending on productivity, age, physiological state and conditions of detention. The chief animal technician also monitors the rationed and balanced feeding. When compiling rations on the farm, not reference data on the nutritional value of feed are taken into account, but only data from laboratory tests.

As can be seen from table 4.1. the largest share in the structure of the livestock is occupied by cattle for growing and fattening - 66.2%, and cows - 33.8%. It follows from the table that the number of cows in last year has undergone a slight change. Their number in the period 2008-2010. decreased from the level of 1358 heads to 1356 heads in 2010. In general, the number of cattle decreased by 131 heads in 2010 compared to 2008. The number of pigs decreased by 134 heads, including the number of main sows slightly increased by 3 heads.

Table 4.1 - Livestock (at the end of the year)

Species and groups of livestock and poultry	Actually heads	Herd structure, 2010

Cattle (total)
incl. cows
Cattle for fattening
Pigs (total)
incl. Main sows
Total livestock (conventional heads)

Table 4.2 - Main economic indicators of livestock production

Indicators				2010 in% to 2008
It falls on 100 hectares of agricultural land. land, head:

incl. cows
Falls on 100 hectares of arable land, head:

Business output of offspring for 100 cows, head:
Business output of offspring for 100 basic. sows, head:
Average daily gain, g:
young cattle
young pigs
Milk yield per 1 average annual cow, kg
Conditional products produced (in terms of milk), thousand tons
Conditional products sold, thousand tons
Conditional products sold per 1 point-hectare, thousand tons

After analyzing the table, we can conclude that the load of cattle per 100 hectares of agricultural land has decreased, and in 2010 it amounted to 59 heads per 100 hectares of agricultural land. of land, which is 3 heads less than in 2008, the load of pigs per 100 hectares of arable land per 4 heads also decreased. Business litter yield per 100 cows and business litter yield per 100 main sows decreased by 22.9% and 17.2%, respectively. In 2010, compared to 2008, the average daily gain of young cattle increased by 18.8%, while the increase in pigs decreased by 24.5%. Milk yield per 1 average annual cow has increased by 7.2%.

Table 4.3 - Indicators of supply and consumption of feed

Indicators				2010 in% to 2008
Prepared feed for 1 conv. head., c. unit
Forage harvested per 1 point-hectare
Fodder consumed, t. Units, total
incl. purchased feed, because units, total
Cost of consumed feed, million rubles, total
incl. purchased, million rubles, total
Feed consumption per unit of production, c.u.
1 centner of milk
1 centner of cattle growth
1 centner of pig growth

Table 4.3. the indicators of supply and consumption of feed are given. It follows from it that the procurement of fodder decreased by 16.7 centner units, the consumed fodder in 2010 was more by 7.7% than in 2008. Compared to 2008, the share of purchased fodder increased in 2010. by 0.07 t. units Also, the cost of consumed feed increased by 72.4%.

The cost of production of livestock products includes the cost of wages with accruals, the purchase of feed, the cost of maintaining fixed assets, payment for work and services, the cost of organizing production and management. The structure of costs for the production of 1c of livestock products is presented in Table 4.4.

Table 4.3 - Composition and structure of costs of livestock production (2010)

Expenditures	Cattle growth	Pig growth


Costs - total


wages with accruals

costs of maintaining fixed assets
works and services
other direct costs
energy resources for technological purposes
petroleum products
production organization and management costs

From the above table 4.3 we can conclude that the most expensive product is the increase in pigs - 1004.3 thousand rubles. , and among the cost items, feed and wages have the largest share.

Payment for labor in animal husbandry is made for the products received at prices based on tariff rates by type of work and up to 100% additional payments for products to the tariff rate. The calculation of production rates is carried out on the basis of a technically justified rate of service for animals, taking into account the conditions of their maintenance, the degree of mechanization of labor processes and the achieved level of productivity. Payment for labor of livestock breeders is made according to a piece-rate bonus system on a monthly basis for the quantity and quality of products received and livestock service. The prices are set for all farms the same, since the technology of livestock maintenance, productivity and the level of mechanization on all farms are equal. In addition, milkmaids receive premiums for milk yield of the highest grade of milk over 50%. This bonus is also received by the head of the farm and the foreman. On the farm, it is customary for milkmaids to pay for: caring for a cow in the winter stall period, covering the cows, caring for a heifer, a transferred calf, bringing calves up to 20 days of age, carrying milk, cleaning cows in winter. -stoil period.

5. Analysis of the financial condition and economic efficiency of the economic activity of the enterprise

The financial results of the enterprise are characterized by the amount of profit and the level of profitability. The farm receives profits mainly from the sale of products, trade and the provision of services. Than more enterprise sells profitable products, the more profits he makes, the better his financial condition. The volume of sales and the amount of profit, the level of profitability depend on the production, supply, marketing and financial activities of the enterprise, in other words, these indicators characterize all aspects of management.

The accounting of products sold to the state on the economy is carried out in the credited mass, when for products best quality (for example, for a higher fat content of milk), the farm is credited with more products than its weight in physical terms, and vice versa. Therefore, product quality is one of the factors for improving financial results, the financial condition of the enterprise, its stability and stability depend on the results of its production activities.

A stable financial position has a positive impact on the implementation of production plans and meeting the needs of production necessary resources... To assess the financial condition of the enterprise, its stability, a whole system of indicators is used that characterize the availability and placement of capital, the efficiency of its use; optimality of the structure of the company's liabilities; its financial independence and the degree of financial risk; the optimality of the structure of the assets of the enterprise and the degree of production risk; optimality of the structure of sources for the formation of working capital; solvency; bankruptcy risk; stock of financial stability of the enterprise.

The sources of capital are equity and borrowed funds. Feature equity capital is that it is invested on a long-term basis and is exposed to the greatest risk. The higher its share in the total amount of capital and the lower the share of borrowed funds, the better the company is protected from losses and the less risk of loss.

Considering the seasonal nature of agriculture and the fact that in some periods the cooperative has money in the bank, and in others it is not enough, therefore there is a need for borrowed funds, that is, in bank loans, both short-term and long-term. All this testifies to the increased financial dependence of the enterprise on external creditors.

Table 5.1 - Express analysis of the company's solvency

The data in the table indicate that the ratio of the availability of own circulating assets in 2010 is 0.05, which is 0.25 lower than the standard, in turn, the current liquidity ratio exceeds the standard. At the same time, the farm has sufficient reserves to significantly improve its financial condition. To do this, it is necessary to use the production capacity of the enterprise more fully, reducing the downtime of machines, equipment, labor, material and financial resources, more quickly respond to market conditions, changing the range of products, improving its quality and competitiveness, reducing excess production costs and the period of collection of receivables ... All this will increase profits, replenish their own working capital and achieve a more optimal balance sheet structure.

Table 5.2 - Main indicators of the level and efficiency of production

Indicators				2010 in% to 2008

The level of production per 100 hectares of agricultural - x. land:
milk, c
growth of cattle, c
gross production, million rubles (in comparable prices)
cash proceeds, million rubles
net profit, RUB mln
Production level per 100 hectares of arable land:
growth of pigs, c

potatoes, c

Produced net profit per 1 point-hectare, million rubles
The gross output was 100 rubles. production costs, rub.

Thus, based on Table 5.2, we can conclude that the increase in milk production and the increase in live weight of cattle per 100 hectares of agricultural land by 6.1 and 11.8%, respectively. Gross production increased by 43%, cash receipts by 22.8%, and net profit decreased by 36.5%. Production of pigs per 100 hectares of arable land decreased by 2 times, grain by 46.9%, root crops by 22%, and rapeseed by 1.8%. The profitability of production of certain types of agricultural products and the economy as a whole for 2008 is presented in Table 5.3. As can be seen from Table 5.3., The profitability of all crop production is positive, with the exception of cattle meat.

Table 5.3 - Profitability of certain types of agricultural products and the economy as a whole for 2010

Product type	Number of commercial products, c	Marketable products assessed at cost, thousand rubles	Proceeds from the sale of commercial products, thousand rubles	Profit (+), loss (-), thousand rubles	Profitability level,%


Potatoes

Total crop production

Cattle (live weight)
Pigs (live weight)
Livestock total
Total household
Rate of profit (the ratio of profit to fixed assets and working capital),%
The level of profitability excluding state support,%

After analyzing table 5.3, we can conclude that all cultivated crops are profitable and in general for the crop production industry it is 10%. In the livestock sector, cattle (live weight) (-22.3%) and pigs (live weight) (-4.3%) are not profitable products. In general, the level of profitability for the farm was at the level of 4.5%. The profit margin was 0.4%.

6. The state of labor protection

Creation of normal and safe environment labor, compliance with safety regulations are integral elements of the organization of production and the requirements of labor legislation.

In accordance with the requirements of the directive of the President of the Republic of Belarus of March 11, 2004 No. 1 "On measures to strengthen public safety and discipline" government controlled for the full and timely fulfillment of their tasks in the field of public safety and labor protection, ensuring the constitutional rights of citizens to healthy and safe working conditions.

In the system of measures to ensure safe production activities, training, instructing and testing the knowledge of workers on labor protection issues are important.

According to article 226 of the Labor Code of the Republic of Belarus, responsibilities on this issue are assigned to the head of the enterprise, and in structural divisions - to the heads of structural divisions.

In KSUP "E / B" Dashkovka "a commission has been created to test knowledge on labor protection issues. The commission is headed by an engineer on safety and labor protection.

Labor protection on the farm aims to reduce injuries and sickness among workers by creating healthy and safe working conditions. Before hiring, each employee undergoes an introductory briefing, when a newly hired worker is admitted to work, when a worker is transferred to another job, when technological process training is carried out at the workplace and is familiarized in detail with safe working practices. In 2010, the farm carried out significant work to create healthy and safe working conditions and reduce industrial injuries. Much has been done on mechanization labor-intensive processes in animal husbandry. On livestock farms the removal of manure, the distribution of fodder has been mechanized, auto-drinking and mechanical milking have been introduced. Mechanisms and electrical installations are brought into compliance with safety regulations, protective guards are installed on hazardous rotating parts, electric motors are grounded.

The farm workers are fully provided with overalls and personal protective equipment. In each subdivision, technical safety rooms are organized, in the rooms there are the necessary teaching aids and methodological materials, as well as visual aids.

At workplaces, warning posters are posted - inscriptions on safety measures at this workplace. As a result of the work carried out on labor protection in the farm, there were no cases of industrial injuries with severe and disability outcomes, and the average duration of incapacity for work for general diseases has significantly decreased. The creation of healthy and safe working conditions contributed to an increase in labor productivity.

7. Characteristics of the quantitative and qualitative composition of the enterprise personnel

One of the bottlenecks for our economy to enter the market is the lack of management personnel... The transformation of agro-industrial production requires at least 20 percent of highly qualified managers of new thinking. Developing such a potential is an extremely difficult task. Not all managers will be able to become managers. It is necessary to fundamentally retrain management personnel, reorient them from rigid centralized command methods of work to "human relations", mobilize the "human factor", and involve workers in production management. Today we need business leaders with initiative, ability to make bold decisions and be fully responsible for them. And for this you need to have the ability for creative work, perseverance in character. In modern conditions, the basis for success, in the selection and placement of personnel at each enterprise, association, industry, is the development of a personnel work program, designed for several years, which should be an integral part of the social development plan of the production system. This presupposes the development of a unified methodology for selection and placement, strict adherence to it.

Serving and auxiliary production includes a repair shop with a machine yard, a car garage, a section for the mechanization of labor-intensive processes, a repair and construction section, an oil industry, a warehouse and a weighing facility.

The management structure is a system of division of labor and the establishment of service links between structural units and employees of the management apparatus for the adoption and implementation of management decisions.

Administrative and operational management in the KSUP "E / B" Dashkovka "is carried out by the director Kukshinov PG, his deputy for production Svetilova NV, dispatcher, receptionist and HR specialist. The farm has an agronomic, zootechnical, veterinary, engineering and technical, planning and economic service and a service accounting... There are also power supply and construction services, storage and weighing facilities. The age of employees is of great importance in the organization of personnel work. Young workers find it easier to learn, they are proactive, easily take on a new job, they are interested in innovations, use the latest technologies at work. At the same time, older workers are more experienced, responsible and demanding. Consider the age of the employees of KSUP "E / B" Dashkovka ".

Table 7.1 - Grouping of employees by age.

	Age, years

Leaders




Specialists

After analyzing the data, it can be seen that the farm is dominated by age in the category of managers from 40 to 50 years (42.1%), 15.8% have pre-retirement age, and only 5.3% of young managers.

In the group of specialists, the age from 30 to 40 prevails (15.3%), the number of young specialists and specialists aged 40 to 50 is the same (30%), specialists of pre-retirement age are only 3.3%. This suggests that the farm mainly employs specialists with an average age.

One of the most important prerequisites for the successful operation of an enterprise is the level of education of employees. It depends on how widely and effectively new achievements of science and technology, advanced domestic and foreign experience, apply the latest production technologies. At present, the agro-industrial complex of the Republic of Belarus requires personnel with deep professional knowledge. Based on the above, it is advisable to conduct an analysis of farm workers in terms of education level in the KSUP "E / B" Dashkovka "

Table 7.2 - Grouping of employees by education level.

	The level of education

Leaders
	Secondary special


Specialists
	Secondary special



	Secondary special

The education of the employees of the administrative apparatus shows the table that at the enterprise 47.4% is secondary specialized education among managers and in the group of specialists secondary specialized education also prevails - 50%. This suggests that it is necessary to raise the level of education throughout the enterprise.

Table 7.3 - Movement of the control apparatus

Analyzing the staff turnover of the enterprise, it should be noted that it is quite low. So over the past three years there have been changes in the management apparatus. So in 2009 the leading agronomist, leading livestock breeder, master builder, accountant changed. The vacancies have been filled - the head of the workshop, the head of the warehouse. They quit - an engineer, a labor economist, an accountant, a director of a cooperative, a lawyer.

In 2010, P.G. Kukshinov became the director of the cooperative.

Appendices # 1, # 2, # 3 present the staffing table of employees of KSUP “E / B“ Dashkovka ”for 2008, 2009, 2010.

Information Support

In the process of management, managers and specialists constantly deal with information as a necessary means of developing management decisions and their implementation. Labor productivity and its quality largely depend on the organization of information, that is, the timely receipt and transmission of the necessary information.

Information - some information, a collection of data of practical importance. Information is necessary condition human activity, a means of communication between people. Control is impossible without it, because it characterizes the state of the controlled and control systems, as well as the external environment.

In modern conditions, there is a continuous growth in the amount of information, which, on the one hand, complicates production management, on the other, increases the requirements for it. Therefore, managers and specialists must be fluent in scientific foundations work with information, which is the main subject of their work.

Of great importance to the quality of information is the provision of statistical, operational, accounting, technological and technical information... The means of information transmission are of no less importance.

Managers and specialists of enterprises, using various information, must present certain requirements to it, not only upon receipt, but also during processing, when transferring it to other users. Any information, if possible, should be meaningful, clear (expressive), concise, but with a sufficient degree of completeness, reliable (accurate), timely, easy to understand and evaluate, pre-processed and reliable. It is desirable that the derived information, after processing the primary one, has elements of a predictive nature. Information should be given to managers with specific recommendations on the issue under consideration.

Information support of management processes is carried out thanks to the creation of an information system at the enterprise, which includes information flows through various channels, information carriers, as well as technical means of recording, transferring, searching and processing data.

Used information literature (collections):

· Samples of job descriptions;

· Analysis of economic activities of agricultural enterprises;

· Model Norms crop production;

· Normative reference books;

· Early retirement benefits;

· Reference book on wages;

· Typical production and fuel consumption rates for mechanized and tractor work in agriculture;

· Instructions for use and maintenance;

· Collection of linear fuel consumption rates;

Collection on external networks, on internal sanitary works, on electrical work, for plastering works, on roads, etc.

· Magazines, newspapers.

When designing information systems in a market environment, it is necessary to take into account various barriers that affect the ability to collect, transfer and use information.

So, on the basis of the data, we can conclude that one of the factors that reduces the level of production management is the inability to receive various kinds of statistical information at the enterprise. So the enterprise does not acquire the most elementary annual statistical compilation, statistical compilations, reference books and yearbooks about the state and development of the economy (economic sectors) of the republic, regions, districts, economic reports, reviews, analytical notes on the state and development of the economy (economic sectors ) republics, regions, districts, cities, compiled on the basis of statistical reporting data, and applications to them, statistical bulletins on the state and development of the economy (economic sectors) of the republic, regions, districts, cities and applications to them: - at the place of compilation: annual quarterly, monthly, in other organizations, statistical data on the implementation of programs and forecasts of socio-economic development, reports on the implementation of promising (long-term), target and current programs, plans; analyzes of reports: - consolidated annual, annual and more frequent - semi-annual, quarterly, statistical reports and tables on auxiliary directions and types of activity (for a given organization) and documents to them (information, memoranda), journals of transmitted statistical data, auxiliary books on operational statistical accounting and reporting, albums of state statistical reporting forms, information resources (databanks, databases, Web sites, registers, registers, cadastres), electronic versions of periodicals, non-periodicals and recurring publications.

Analysis of the planning system at the agricultural enterprise JSC "Mikhailovskoe"

JSC (Open Joint Stock Company) "Mikhailovskoye" was formed on the basis of the bankrupt SEC "Saturn", is its independent enterprise and operates on the basis of the Charter and the Memorandum of Association. The purpose of the creation of the Company in accordance with the Charter is economic activity aimed at making a profit.

As of 1.01.2012. the authorized capital of the Company is 500 thousand rubles. The owners of the shares are the employees of the company, as well as its former employees.

JSC "Mikhailovskoye" is characterized by the constancy of the workforce. The enterprise pays great attention to the issues of retaining personnel at the enterprise, increasing the level of labor discipline.

JSC "Mikhailovskoe" is located in the east of the Republic of Buryatia, in the southeastern part of the Kizhinginsky district, with. Mikhailovka.

JSC "Mikhailovskoye" is a legal entity that has an independent balance sheet, a round seal containing the full company name and an indication of the location of the enterprise, settlement and other bank accounts, as well as stamps, letterheads with its own name and other means of visual identification.

As in any other enterprise, labor resources take an important place, since the increase in the efficiency of agricultural production and the final results of labor directly depend on the degree of use of labor resources.

Table 1.Composition and structure of labor resources

Indicators

By organization-total
including: agricultural workers - total
including: working permanent
tractor drivers
cattle breeders
sheep workers
horse breeding workers
Employees
of which: leaders
specialists

The number of employees during the analyzed period did not change significantly. The number of permanent employees has decreased from 25 in 2010. up to 24 people in 2012 There was a decrease in the number of tractor drivers by 1 person, in 2011. their number was 16 people, and in 2012. 15 people. The labor resources of this enterprise are represented by able-bodied workers, persons mainly of middle age. In general, the number of employees at the enterprise decreased by 2 people, which was due to staff cuts.

An important role is given to the rational use of labor resources. The main economic category that characterizes the efficiency of the use of labor resources is labor productivity - the relationship between the volume of production and labor costs.

Table 2. Dynamics of labor productivity

From this table, we can conclude that labor productivity per person in 2010. has the lowest rate compared to 2011. and 2012, which amounted to 41.4 thousand rubles, which is 8 times less and 5 times less, respectively. 2011 was successful for the enterprise, characterized by the highest indicators of labor productivity (324.7 thousand rubles / person).

Along with land and labor resources, material and technical resources are a necessary condition for the production of agricultural products, so the means of production acquire the economic form of fixed assets, and objects of labor - circulating assets. In the process of agricultural production, the composition and structure of fixed assets is of great importance, where the composition includes: machinery, equipment, etc., that is, the means of production that participate in the production process many times and do not change the physical form at all, and the structure expresses the percentage of value certain types of fixed assets to the total value.

Table 3.Composition and structure of fixed assets

Name
Amount, thous.	Amount, thous.	Amount, thous.
cars and equipment
Vehicles
Working cattle
Productive livestock

From this table, we see that in 2012. the largest share is occupied by productive livestock, which amounted to 63.3%, and the smallest share is occupied by the livestock population of 2.1%. It can also be seen from the table that there was a sharp decline in working cattle in 2012. compared to 2011 almost 10 times. There is a decrease in the cost of vehicles, machinery and equipment, which is associated with their write-off and sale. So, if the cost of vehicles in 2010. amounted to 195 thousand rubles, then already in 2012. decreased by 47 thousand rubles.

To analyze fixed assets, consider the level of their provision and the efficiency of their use.

Table 4 Indicators of the level of security and efficiency of the use of fixed assets

Indicators

Gross product cost, thousand rubles
Average annual number of employees, people
Farmland area, ha
Fixed assets cost, thousand rubles
Return on assets, rub.
Capital intensity, rub.
Capital supply, thousand rubles per 1 ha
Capital-labor ratio, thousand rubles per person

From table 4 it follows that the cost of fixed assets changes slightly. In 2012. there was an increase in the rate of return on assets, since the growth rate of labor productivity outstripped the growth rate of capital-labor ratio. Capital ratio in 2012 increased by 5 times compared to 2011, due to the increase in the cost of fixed assets.

Since the composition and structure of working capital changes depending on the specialization of the enterprise, we will first consider commercial products to determine the specialization, and then the composition and structure of working capital.

Agricultural products sold outside the farm are called marketable products. Commercial products of agriculture include products that the economy sells to the state, the population and other enterprises. The structure calculated on the basis of marketable products is considered more objective, since it is these products that reflect the social significance of agricultural production. The level of specialization is characterized by the share of the main (main) industry in the structure of commercial products, which we will consider in Table 5.

Table 5.Composition and structure of commercial products

Products		Average for 3 years
Amount, thousand rubles	Amount, thousand rubles	Amount, thousand rubles	Amount, thousand rubles
Grain-total
Including:


Total Products crop production
Cattle and poultry in live weight
including cattle


Any wool
Total products
Total by organization

Using this formula, we can find the coefficient of specialization:

Ks \u003d 100 / (U (Udi (2n-1)))

where Udi is the share of the i-th type of marketable product in the total volume;

n-sequential number of individual types of products by their specific weight in the ranked series.

If the coefficient of specialization is less than 0.2, its level is low, 0.2 to 0.4 is average, from 0.4 to 0.6 is high, above 0.6 is very high (advanced specialization). Let's find the coefficient of specialization of JSC "Mikhailovskoe" on average for 3 years:

Ks \u003d 100 / (45.3 * (2 * 1-1) + 24.8 * (2 * 2-1) + 12.0 * (2 * 3-1) + 9.7 * (2 * 4- 1) +

4,9*(2*5-1)+3,1*(2*6-1)+0,2*(2*7-1))= 100/328,4=0,3

The specialization coefficient of JSC "Mikhailovskoe" is 0.3, i.e. this means that the level of specialization of the enterprise is medium.

Having learned the coefficient of specialization, you can consider working capital.

Table 6.Composition and structure of working capital

Item name of working capital


including: raw materials, materials and other similar values
animals for growing and fattening
work in progress costs
finished goods and goods for resale
future expenses
Accounts receivable (more than 12 months later)

Accounts receivable (within 12 months)
including buyers and customers
Cash

Based on the data in Table 6, it can be seen that the last three years the largest share in the structure of working capital is occupied by inventories, so in 2010. - 69.7%, in 2011. - 95.1%, and in 2012. - 71.1%, due to the fact that the share of money increased.

In the system of measures aimed at improving the efficiency of the enterprise and strengthening its financial condition, an important place is occupied by the rational use of working capital. In the conditions of market relations, the problem of improving the use of working capital has become even more urgent. The interests of the enterprise require full responsibility for the results of production and economic activities. Since the financial position of an enterprise is directly dependent on the state of working capital and involves the commensuration of costs with the results of economic activities and reimbursement of costs with its own funds, where the company is interested in the rational organization of working capital - organizing their movement with the minimum possible amount to obtain the greatest economic efficiency.

The result of the rational activity of the enterprise, the correct formulation of the production system, implementation, management is a positive financial result. It is defined as the difference between the proceeds from product sales and the total cost of products sold. The financial result reflects the change in equity for certain period time as a result of the economic activity of the enterprise.

land yield gross agricultural

Table 7. Financial result of the activities of JSC "Mikhailovskoye" (thousand rubles)

For 2012 income from ordinary activities of the enterprise amounted to 4706 thousand rubles, which is compared to 2010. the volume of income increased by 2,142 thousand rubles. In 2010. the cost of goods, products, works, services sold amounted to 2577 thousand rubles, which is 13 thousand rubles. more proceeds from the sale, hence the loss from sales. In 2011. income from the enterprise amounted to 8068 thousand rubles, and the cost of goods and services sold - 6610 thousand rubles, respectively, the profit received by the enterprise amounted to 1458 thousand rubles. The last two years have seen the profitability of the farm. So, if in 2011. profitability was 22.06%, then in 2012. increased by 15.62%. In dynamics over the years, it is possible to trace a clear tendency in the change in the profit of the enterprise, since the growth of negative indicators in 2010. changed in subsequent years to positive.

The result of the company's activity is the financial result from the sale of products. Table 7 shows data characterizing the financial results of the enterprise's economic activities for 2010, 2011 and 2012.

The generalizing result of the economic efficiency of agricultural production is profitability.

The level of profitability (P) is calculated by the formula:

P \u003d P / PS * 100%,

where P is the profit, PS is the total cost.

If the production of products is unprofitable (unprofitable), then instead of the level of profitability with a negative sign (level of unprofitability) it is more expedient to use another - the level of cost recovery (Oz), which is the ratio of cash earnings (B) to full cost (PS), expressed as a percentage:

Oz \u003d V / PS * 100%.

This indicator characterizes the amount of cash proceeds per unit cost. Production is profitable only if the Oz value exceeds 100%.

So for a more detailed analysis of financial and economic activities, we will consider in a separate chapter the state and development of industries.