- Deductive Reasoning- this is the ability to come to a conclusion from the general to the specific. In deductive reasoning, if you follow a logical sequence, the argument will be correct, as will the conclusion, if all the points were also true. For example, if “all men are mortal” is the main clause, then “Socrates is a man” is the additional premise, then the truthful conclusion would be: “Socrates is mortal,” which must be true if the previous clauses were true. The deductive method is compared with the inductive method.
- Inductive Reasoning- this is the ability to come to a conclusion from the particular to the general, and is most often used in deriving theories. In the inductive method, particular facts do not necessarily entail a general conclusion. For example, if you put your hand into a bag of stones of an unknown color and all the stones you pull out are white, you can assume that all the stones in the bag are white. This may or may not be true. Your theory will be disproved if the next stone is not white. The more facts you collect, the larger the size of the stones, the closer to the truth the conclusions will be, which can be called guess. Your conclusion that the stones in the bag are white will be truer if you take out a thousand stones rather than ten. Collecting such data is statistical inference or probability.
- Abductive Reasoning- this is the ability to come to a conclusion or make an argument, choosing the best explanation, for example in a medical diagnosis, which also applies to the inductive method, since conclusions in an abductive argument are not derived from unnoticed facts. Abduction differs from other forms of inference in attempting to select the advantage of one hypothesis over another, attempting to pick up an alternative false explanation and choosing the one with a higher probability. For example: “This patient exhibits (certain symptoms), they may be due to various causes, but (the presumptive diagnosis) is preferred over others because it is more likely...” The concept of abduction was introduced into modern logic by the philosopher Charles Sanders Peirce Peirce says “I imagine abduction, when I express in a sentence everything that I see... not a single step forward can be made by simple observation, unless abduction is used.” The abductive method is also used to explanation of the conclusion or consequences. “The grass is wet, which means it must have been raining.” Detectives, as well as diagnostics, are often associated with this ability to draw conclusions.
- Analogical reasoning- this is the ability to compare, directly or indirectly drawing an analogy. This is a form of logical inference that draws conclusions from similarities in one aspect based on their similarities between issues in other aspects. The concept of analogy is attributed to Samuel Johnson: “Dictionaries are like watches. Even the worst are better than none, and even the best cannot be expected to be absolutely accurate.”
The main stage is writing the work itself, observing the logic and sequence of presentation in accordance with the work plan; formulating conclusions based on the results of the work.
First The plan point in coursework is always "Introduction" .
The introduction should define:
The relevance of the chosen topic is no more than 1 page of printed text;
The purpose of the work is a briefly formulated result course work;
Objectives of the work. This is usually done in the form of an enumeration ( study..., describe..., establish..., identify..., determine etc.). The formulation of these problems must be done as carefully as possible, since the description of their solution should form the content of the chapters of the course work. This is also important because the headings of such chapters, as a rule, correspond in meaning to the essence of the task at hand.
In the introduction, you can briefly talk about the sources used in the work (especially when, when performing the work, the author actively turned to monographs and scientific articles on the topic of the work).
In the introduction, the student also indicates the method (method) or methods (methods) of studying the topic of work, which serve as a tool in obtaining factual material, being a necessary condition for achieving the goal set in such work.
Main part. The content of the chapters of the main part must correspond exactly to the topic of the course work and fully disclose it.
Each chapter should end with conclusions. It is not allowed to insert figures, tables, or diagrams at the end of the chapter.
Using material from selected literature and Internet sources in the course work, Direct borrowing and (or) mechanical copying of the text should be avoided. This presentation of the material is possible only when quoting the author’s text and (or) citing published data (calculations) and without fail provided with a link to the source(see linking rules below) .
In other words, the student must not just state facts, figures from the literature used, but also learn to analyze them, compare them, and draw conclusions based on them. It is not easy to declare any own point of view (i.e., voice it unfounded), but to prove it (argument it) based on data from verified sources, so that it appears convincing to listeners.
All theoretical positions and conclusions must be based on specific materials from reality. Moreover, facts and examples should not be random, but typical.
1. The presentation of the content must be logically consistent in accordance with the work plan. Each subsequent paragraph should be a logical continuation of the previous one.
2. At the end of each paragraph, a short conclusion is made. When formulating conclusions, the following stylistic devices are used:
- “so, based on the above, we can draw the following conclusion.....”;
- “thus, (the content of the conclusion is presented) .....”;
- “the above factors allow us to conclude that...”;
- “therefore, we can draw the following conclusion..”;
- “therefore it can be argued that...”
- “everything that has been said allows us to conclude ....”;
- "Means,... ." etc.
3. An important means of expressing logical connections in the process of presentation are, for example, such stylistic devices: to indicate the sequence of thoughts - “in the beginning, first of all, then, firstly, secondly, means etc.; contradictory relationships - “however, meanwhile, while, nevertheless”; cause-and-effect relationships - “therefore, thanks to this, in addition, in addition”; transition from one thought to another - " must be considered before proceeding to..., let us consider, it is necessary to dwell on...” etc.
4. You should not literally use all of the stylistic devices listed above, since it will not always be appropriate. At the same time, it is necessary to develop the skills of linguistic and stylistic culture of writing research papers from the first year. Language, presentation style, the ability to construct short sentences, express opinions in a clear, accessible form that does not allow for discrepancies play a big role. In this kind of work the presentation of the text in everyday language or the use of slang is excluded.
5. Uniformity should be observed in the use of terms, symbols and abbreviations of words, measures of weight and length. Other abbreviations are not allowed.
6. To avoid stylistic and other errors, it is recommended to use modern editions of dictionaries by V. Dahl, S. Ozhegov, foreign dictionaries, dictionaries economic theory, philosophical dictionaries.
For example, “... we think that;
Based on the analyzed statistical material, we can draw the following conclusion or we have made the following conclusions;
8.Factual material statistical data used in the work must be reliable. It should be remembered that the use of factual material in coursework should not lead to flooding it with a large number of numbers. It is necessary to strive to ensure that the data is small, but recent, typical, expressive and convincing.
Therefore, when using such data, it is necessary to indicate in a sublinear line from which source this data was obtained. This especially applies to the use of information in coursework from the Internet. In this case, you must indicate the address of the site where this information was obtained.
It should be remembered that an official publication published on behalf of government or public organizations, institutions and departments, contains materials the accuracy of which should not raise doubts. Therefore, when using the Internet as a source of information, you should rely on official sites.
The course work ends with the final part, which is called "Conclusion". Like any conclusion, this part of the work serves as an ending in content, which takes the form of a synthesis of the information accumulated in the main part.
This synthesis is a consistent, logically coherent presentation of the results obtained and their relationship with the general goal and objectives set and formulated in the introduction.
The final results in the conclusion are often presented in the form of a number of paragraphs, the sequence of which is determined by the logic of the course work. The final part complements the characteristics of the general level of completed course work, and also shows the level of maturity and qualifications of the student as a whole at this stage of study, and indicates his independent work skills.
In some cases, it becomes necessary to indicate ways to continue the topic of the completed course work, forms and methods of its further study, as well as specific tasks that the author intends to solve in the future.
The conclusion may also include practical proposals, the results of sociological research and calculations, which increases the value of theoretical materials. But such proposals must necessarily come from the range of work carried out by the student personally.
When writing a conclusion, special stylistic devices.
You can, for example, use the following techniques:
“So, in the course of the course work we completed, we can draw the following conclusions (the text of the conclusion is being presented):
3...”
The numbering of the terminals is optional.
If difficulties arise in writing a conclusion, if the author does not have the skills to formulate conclusions and results of his work, the following advice can be given.
Refer to educational or monographic literature on economic problems: almost always in the literature on a similar topic, a conclusion or summary follows at the end of the presentation. Read them carefully, analyze them, and then it will become clearer what you should write about in the conclusion.
Make a draft conclusion and discuss it with the teacher, the supervisor of your course work.
An essay is a test of knowledge, so when creating it you have to try to do everything as correctly as possible. One of the required elements is write a conclusion in an essay. Essentially, this is a report, so pay special attention to compliance with standards and rules. The conclusion in the abstract is the final stage of work on the main section. If it is strong, then even a mediocre presentation of the topic can be saved. Competent conclusions will allow you to avoid questions from the teacher.
The conclusion in the abstract is a section that makes up 5-10% of the total volume. The purpose of writing a conclusion is to systematize knowledge, summarize, highlight statements, and outline what has been achieved. The examiner must understand what problems have been considered and whether their practical use is possible.
Conclusion of the abstract:
The purpose of the conclusion of the abstract is to emphasize the significance of the work and draw attention to the most important things. This section briefly describes all the work, methods for achieving the goal, results, characteristics of the problem, and the author’s recommendations. The most important thing is to write harmonious conclusions to each paragraph of the essay in the conclusion.
Although according to GOST conclusions at the end of chapters are not required, they improve the quality of the material as they systematize the content. This is the author’s attitude, opinion about the information presented, new look at her. Conclusions are related to the tasks and goals set in the introduction of the abstract.
Writing conclusions in an abstract does not mean rewriting in other words the information presented in the work. This is the systematization of the studied material in order to create your own point of view on the research problem. Novelty is not needed, but the author's opinion is required. From the point of view of syntax, these are logical judgments, consisting of previously stated and proven theses, justified by each other. This does not mean that the rationale is created by the author. It is the conclusion of the authors whose works are used in the material.
The results are subject to the laws of logic. They are based on a specific job. Methodologically, this is a generalization, definition general characteristics subject, indicating the ability to identify commonality from various approaches and concepts.
It is not for nothing that most teachers consider the conclusions in the abstract to be the most difficult part. These are the author’s thoughts, an indicator of the degree of elaboration of information. Conclusions are closely related to objectives, purpose and content. The main characteristic is specificity, clarity of formulation, based on statistical and analytical data.
Conclusions are statements based on an analysis of sources and research results. The author insists on the statement because he has verified its authenticity and can prove it. This is his point of view, which he is ready to defend.
There are 3 methods used to write conclusions:
Using the first method, conclusions should be written for each paragraph. This requires fluency in information related to the topic. If a student encounters new information, he or she may not have enough knowledge to present the data in a logical sequence. In such situations, instead of systematization and generalization, duplication of information results.
When using the second method, the basis is taken external sources. The third method can be used if you can find data that is completely relevant to the topic. If this condition is not met, the conclusions will be absurd and stand out against the background of the main text.
After writing the main part, you need to collect conclusions to the paragraphs, systematize them, paraphrase them, and get rid of contradictions. If the volume is not enough, additional data should be added, focusing on the subject and purpose of the study. The conclusions in the conclusion of the abstract should have the same focus as the material as a whole. These are briefly stated thoughts that do not contradict the topic, the essence of the problem under consideration.
If the teacher does not require the formation of conclusions at the end of each chapter, the conclusion should be written as the logical conclusion of the work. Read the main part again and try to retell it in abstract. Write down the theses - they will become the basis of the conclusion. It is not necessary to review every chapter. The main condition is to stick to the topic indicated on and. All points should create a coherent structure, smoothly flowing into each other.
The conclusion in the abstract should be written separately from the general part. “Conclusion” is written on a separate page, aligned in the middle. 2 indents are made. The font, size and line spacing are the same as in the main part. It is unacceptable to draw up a conclusion in the form of a transfer.
Try to write the conclusion in such a way that the conclusions do not contain meaningless words. Try to avoid identical or cognate words too close to each other. You can copy phrases from the material. The style is journalistic, partly scientific.
The conclusion to the abstract can be written using the following phrases:
New information should not be included in the conclusion. This is a summary of the abstract, a listing of the results.
Sample conclusion in an essay on the topic “Fundamentals healthy image life":
So, in conclusion of the abstract, it can be noted that the careless attitude of some people in our society towards their health causes socio-economic, moral and psychological damage to the family, production team and society as a whole; largely depends on the shortcomings in the functioning of the system of physical education of children and youth in the recent past.
Psychosomatics has a significant influence on the state of the human body, so sometimes the following conditions of a healthy lifestyle are distinguished: emotional, intellectual and spiritual well-being. The benefits of a daily routine cannot be questioned. Therefore, a systematic approach to time allocation is necessary. A correctly selected regime consists of alternating periods of physical and mental work with periods of relaxation of the body. Thus, sleep should consist of 7-8 hours a day for an adult.
The importance of rationally selected nutrition has also been clarified. A healthy lifestyle goes hand in hand with proper nutrition.
Physical education is one of the fundamental elements of a healthy lifestyle. The current level of development of technological progress has significantly simplified human life, but with this positive influence, human motor activity has significantly decreased. Nowadays, people walk significantly less. Movement is necessary for the normal functioning of the body. The choice of physical activity depends only on the age, physical capabilities and individual desires of the person.
An example of the conclusion of an essay on the topic “Modern industrial city and sports practices”
At the end of the essay we will do brief conclusions based on the results of studying the problem:
— It has been revealed that in the conditions of modern industrial cities, state, regional and municipal development policies are called upon to provide certain conditions in which this activity could manifest itself as a sport and reinforce it with an appropriate social attitude physical culture and sports. One of the main tasks is to ensure the territorial and price accessibility of sports and leisure institutions, mainly sports schools. This also requires the development and implementation of municipal policies in the field of development of sports practices in large industrial cities.
— The development of the subject of research is hampered by three large blocks of problems: economic, social and political. At the same time, studying the practice of implementing municipal programs aimed at developing sports practices in large cities shows that city administrations determine the goals, directions and timing of system modernization additional education sports orientation. A number of authors believe that with a sufficient level of funding, these mechanisms for implementing programs on the topic studied in the abstract will help bring the development of sports in large cities to a new level, subject to further commercialization of the process of developing sports practices at the municipal level.
Anyone can write a high-quality conclusion. In order to conclude, give some tips to solve the problem. You can also indicate the value of the research. It would not be superfluous to evaluate whether the assigned tasks were fulfilled and what the research managed to achieve.
A prerequisite for writing an essay is a high level of literacy. Even for a student studying the basics of economics, it is unacceptable to submit a paper with punctuation and stylistic errors.
Have you completed your coursework? Already good. It's time to correctly write a conclusion (conclusion) in your course work. In this article we will tell you in detail and show an example of how to write a conclusion in a term paper, so as not to lose face after the research done.
Let's not pun and say that we will start from the very beginning, because we will start from the end. In order to correctly write a conclusion, you need to correctly select the most important points from the total volume of the course work text.
The volume of the conclusion of the course work is 2-3 pages, so you should think in advance how much material from the sections of the coursework will be needed so as not to go beyond the established volume.
In conclusion, it is recommended to describe and analyze the difficulties you encountered during the writing process: note which points and aspects could not be explored and why, and what other problems were illuminated during the research.
However, the emphasis should be on what obstacles you overcame to successfully conduct this study.
By the way! For our readers there is now a 10% discount on any type of work
In order to correctly write conclusions on chapters in a coursework, you need to highlight the main points and exclude minor points in the project in order to compose the final text based on the key components. It should highlight:
But the results of the practical research need to be presented in more detail:
Try not to duplicate the wording of conclusions in the main part and conclusion. The maximum allowed matches are 50% of the text.
Conclusions must be logically and consistently related to each other. It is recommended to support them with numbers and facts.
The first and main rule: do not try to cram the entire text of the course work into the conclusion. Formulate the main theses, emphasize the practical and theoretical value of the research, highlight the problems encountered during writing and describe the positive aspects of studying the material.
And if logical conclusions and summing up are not your thing, then contact the student service, whose specialists will write a conclusion on your coursework clearly and concisely. You will be surprised at the research work you have done.
In the reporting year, there was an increase in the volume of product sales by 19,776 thousand rubles. or 5.2%, as well as an increase in the total cost of production by 20,544 thousand rubles. or 5.5%. However, the rate of increase in cost exceeds the rate of increase in sales volume by 0.3%, therefore, an increase in cost leads to a decrease in the amount of profit.
In the reporting year, there was a decrease in profit from product sales by 768 thousand rubles. or 7.4% compared to the base.
Also in the reporting year, there was a decrease in the number of employees at the enterprise by 20 people. A decrease in the number of employees at an enterprise is accompanied by an increase in output. Output per worker increased by 86 thousand rubles. or 110%. At the same time, output per worker increased by 112 thousand rubles. or 111%. This indicates that the efficiency of use labor resources the company has increased.
Cost indicator per 1 rub. sales volumes in the reporting year increased by 1 kop. This indicator characterizes the efficiency of the enterprise, because shows the amount of costs contained in 1 rub. revenue. Therefore, an increase in this indicator by 1 kopeck. will lead to a decrease in profit in each ruble of revenue by 1 kopeck.
Profitability reflects the final results of the enterprise. The level of overall profitability in the reporting year decreased by 0.4%. This indicates that the enterprise is at the level of self-sufficiency.
To analyze the effectiveness of using OPF, the dynamics of such indicators as: capital productivity, capital intensity, capital profitability, capital-labor ratio were analyzed.
Return on assets shows how many rubles of revenue the enterprise received from each ruble invested in the production of the OPF. In the reporting year, financial income increased by 0.92 rubles. This indicates a slight increase in the efficiency of using OPF.
Capital intensity shows how much OPF was spent to get 1 ruble. revenue. There were no changes in the reporting period.
Capital return characterizes the amount of profit that an enterprise receives from 1 ruble. OPF. In the reporting year it decreased by 12.5%. This indicates a decrease in the efficiency of using OPF.
The capital-labor ratio characterizes what part of the general fund in value terms is accounted for by 1 employee. In the reporting period, the PV increased by 2.2 thousand rubles. per person. FV is greater than FO, therefore, the enterprise has unused equipment, which means there are reserves for improving the use of OPF.
For characteristics of use working capital The following indicators were analyzed at the enterprise: turnover ratio, load factor, duration of turnover of working capital.
The turnover ratio is used mainly to determine the amount of asset turnover over a certain period of time. An increase in this indicator in the reporting period compared to the base period by 3.64 revolutions indicates an increase in the rate of turnover of fixed assets.
In the reporting period, the duration of 1 revolution decreased by 17.3 days. This indicates that the OS is used effectively in the enterprise. At effective use The OS turnover ratio should increase over time, and the duration of the OS turnover should decrease.
In the reporting year, compared to the base year, more equipment was received by 5,261 thousand rubles. and by 8294 thousand rubles. active part of the OPF. At the same time, there was no decrease in the share of the active part. And more equipment was retired in the base year than in the reporting year by 13,591 thousand rubles. and 339 thousand rubles. active part. And in the reporting year, less equipment was retired than the growth rate.
This situation is typical for enterprises expanding their activities.
At this enterprise, the structure of the OPF can be considered progressive, because the share of the active part is >50% and continues to increase in dynamics. In the reporting year, there was a slight increase in this indicator. From 0.62% in the base year, it reached 0.87% in the reporting year. Increasing this indicator in dynamics is one of the progressive directions of technical development of the enterprise.
Consequently, the enterprise has unused equipment, which means there are reserves for improving the use of OPF.
Actual availability technological equipment in the reporting year corresponds to the planned requirement.
In the reporting period, there was an increase in potential EF by 3.2 thousand rubles / person. or 5%. And PV of machinery and equipment (actual) for 19.0 thousand rubles/person. or 48%.
The degree of equipment used is optimal, since the share of equipment accepted for operation and the utilization rate of available equipment are equal to 1. Consequently, all equipment available at the enterprise is involved in the technological process.
In the reporting year, the financial tax increased by 1 rub. This means that the enterprise’s revenue received from each ruble invested in the production of OPF increased by 92 kopecks.
This indicates an increase in the efficiency of using OPF.
The intangible assets of an enterprise include objects of intellectual property, and in particular this is the exclusive right of the copyright holder to computer programs and databases. They make up 100% of the total volume.
There were no changes in intangible assets during the reporting year.
This type of intangible asset does not bring additional income. Therefore, it is impossible to evaluate the effectiveness of using intangible assets.
The actual receipt of inventory in the base year and the reporting year corresponds to the planned need for them, since a deviation from this equality may cause excessive accumulation of inventory in warehouses, which will ultimately lead to a slowdown in the turnover of working capital. The decrease in inventory receipts was caused by the disposal of some stores during the period of reconstruction and cosmetic repairs after the fire.
Inventory consumption increased in the reporting year. Bread began to be used 1% more; confectionery by 1,%; milk and dairy products by 13.0%; egg by 3%; flour by 20.3%; tea by 9.0%; vegetable oil by 14.0% This increase in inventory consumption is due to a change in plan.
Overall amount material costs increased. But the calculated data show the following.
In the reporting year, there was an increase in the amount of material costs per 1 ruble. volume of production. This is evidenced by the fact that in the base year costs were 5 kopecks, and in the reporting year they increased by 1 kopeck. and amounted to 6 kopecks.
The volume of production per each rub. material resources invested in production also decreased in the reporting year. From 18.6 rub. up to 16.5 rubles, i.e. by 2.1 kopecks.
MOv ME^ - this is an indicator of inefficient use of material resources.
The actual number of employees corresponds to the planned demand. In the category “core personnel” there is a shortage of 20 people, while in the categories “support personnel” and “administrative and managerial personnel” it remains unchanged. There was also a deviation in the “core personnel” category in the base year.
Therefore, we can conclude that the company does not need labor resources because this is due to the disposal of a certain number of stores.
The largest share in the total number working at the enterprise is the main personnel - 83.7%. The share of administrative and management personnel is 14.0%, the share of support staff is 2.3%
Since the largest share falls on the main personnel, the management structure can be considered effective
The average number of personnel in the reporting year decreased by 20 people. compared to the baseline. This was mainly due to an increase in the turnover ratio for personnel departures by 0.3%. The permanent staff has decreased by 20 people. and therefore the staff retention rate decreased by 0.1% in the reporting year.
This indicates a deterioration in the efficiency of use of labor resources.
In the reporting year, the number of main workers at the enterprise remained unchanged. At the same time, output per worker increased by 112 thousand rubles. or 111%. And the volume of product sales increased by 19,776 thousand rubles, which amounted to 105.2%.
This indicates that the efficiency of using labor resources at the enterprise has increased. And the result was an increase in labor productivity. And this, in turn, is accompanied by an increase in sales volume.
In the reporting year, labor costs increased by 6,526 thousand rubles. or 114%. Costs for core personnel increased by 5,128 thousand rubles. or 113%. For administrative and management increased by 1199 thousand rubles. or 120%. And for support staff for 199 thousand rubles. or 119%.
It can be concluded that the increase in costs was mainly due to increased costs for administrative, management and support personnel.
The largest share in the payroll is paid to the wages of key workers: 84.4% in the base year and 83.6% in the reporting year. In second place are the costs of paying administrative and managerial personnel: 13.4% in the base year and 14.1% in the reporting year. Support personnel are allocated 2.2% in the base year and 2.3% in the reporting year.
In the reporting year, there was a decrease in the share of labor costs for support personnel by 0.1% and administrative and managerial personnel by 0.7%, and a decrease in the share of labor costs for key personnel by 0.8%.
The constant part is 99.4% in the base year and 99.97% in the reporting year. At the same time, in the reporting year there was an increase in the share of the permanent part by 15.1% and an increase in the permanent part itself by 6776.3 thousand rubles.
Premiums and other payments in the base year amounted to 0.6%, and in the reporting year 0.03%, i.e. there was a decrease in the share by 94.1%.
The size of the payroll in the reporting year increased by 114.4%, i.e. by 6526 thousand rubles. Consequently, the size of the average wages 1 working. Namely, 22.2 thousand rubles. or 122.2%. The average output of 1 worker increased by 110.2%, which is 89 thousand rubles per person.
We can conclude that the growth rate of labor productivity is faster than the growth rate of average wages. This helps to reduce production costs and, as a result, increase profits.
When recalculating the volume of sales of products of the reporting year at prices of the base year, you can see a decrease in volume by 23,206 rubles. or by 6.1%.
This suggests that if there had been no price increase in the reporting year, the revenue would have been 23,206 rubles. less.
The largest share is retail 95.8%, and the smallest small wholesale 0.3%. There were no changes in the reporting year.
The company has minor seasonal fluctuations in the volume of sales of services.
Both in the base year and in the volume of sales of services fluctuates at almost the same level.
A coefficient of variation equal to 0.01 in the base year shows that the enterprise’s workload varies within acceptable levels by month, because does not far exceed the value of 0.50. In the reporting year, the coefficient of variation remained unchanged.
Such a low value of the coefficient of variation indicates that seasonality has absolutely no significant impact on the activities of the enterprise.
Material costs and labor costs are the two main elements that make up the cost of production.
Material costs account for 46.9% of cost in the base year and 45.3% in the reporting year. At the same time, in the reporting year there was a decrease in the share of material costs in the cost of production by 1%.
Labor costs amount to 12.2% in the base year and 13.3% in the reporting year. Their share in production costs increased by 1.1%.
The smallest percentage in the cost falls on the amount of accrued depreciation: 0.6% in the base year and 0.7% in the reporting year.
In general, the cost of production for the year increased by 720,544 thousand rubles. This increase occurred due to an increase in material costs.
Cost indicators per 1 rub. sales in the reporting year increased by 1 kopeck, including by 1 kopeck. by reducing total costs
It can be concluded that the increase in costs occurred mainly due to changes in product prices.
Profit from sales of products decreased by 768 thousand rubles. and amounted to 9659 thousand rubles. The balance of other income and expenses is negative, i.e. represents a loss, which in the reporting year decreased by 3,865 thousand rubles. and amounted to 4527 thousand rubles. Taxable profit decreased by RUB 2,873 thousand. and amounted to 3027 thousand rubles.
The loss as a result of the influence of the physical volume of sales decreased by 729.9 thousand rubles. The change in loss as a result of changes in prices for services amounted to +42,982 thousand rubles. And as a result of changes in cost, the loss decreased by 46,511 thousand rubles. In general, the loss increased by 768 thousand rubles, but the enterprise remained self-sustaining.
Profitability decreases compared to the base period economic activity, return on sales, assets and capital, which indicates a decrease in the efficiency of the enterprise.
Decrease in profit by 768 thousand rubles. in the reporting year led to a decrease in economic profitability by 0.2%. Due to an increase in cost by 20,544 thousand rubles. led to a decrease in economic profitability by 0.1%.
The profitability level decreased by 0.3%. This indicates that the enterprise has not moved from the level of self-sufficiency to the level of self-financing.
Non-current assets increased by 10,338 thousand rubles. and amounted to 43,732 thousand rubles; current assets for 16461 thousand rubles. and amounted to 53952 thousand rubles; capital and reserves for 1001 thousand rubles. and amounted to 4674 thousand rubles; a significant increase is observed in section IV “Long-term liabilities” by 49,091 thousand rubles, which amounted to 50,012 thousand rubles; There is also a decrease in short-term liabilities by 23,293 thousand rubles.
Based on this form, it is possible to assess the optimality of the balance structure according to formal criteria.
When assessing the balance structure according to formal criteria, this balance structure cannot be considered optimal, since none of the inequalities of the criteria are satisfied.
The structure of assets at this enterprise is presented in the following percentage terms: intangible assets - 0.04% in the base year and 0.02% in the reporting year (decrease in share by 0.02%); fixed assets - 18.4% in the base year and 20.3% in the reporting year (increase in share by 1.9%); other current assets - 28.7% in the base year and 24.4% in the reporting year (decrease in share by 4.3%); inventories of material resources - 0.9% in the base year and 0.7% in the reporting year (decrease in share by 0.2%); work in progress - 0.1% in the base year and 0.04% in the reporting year (decrease in share by 0.06%); finished products and goods for resale - 28.1% in the base year and 26.7% in the reporting year (decrease in share by 1.4); accounts receivable - 16.0% in the base year and 14.5% in the reporting year (decrease in share by 1.5%); cash- 5.2% in the base year and 7.6% in the reporting year (increase in share by 2.4%); other current assets - 2.6% in the base year and 5.7% in the reporting year (increase in share by 3.1%)
The data shows that the most significant item in the composition of non-current assets is “fixed assets” - 18.4% in the base year and 20.3% in the reporting year and other non-current assets - 28.7% in the base year and 24.4% in the reporting year year. And as part of current assets - finished products and goods for resale - 28.1% in the base year and 26.7% in the reporting year, accounts receivable - 16.0% in the base year and 14.5% in the reporting year.
An increase in the turnover ratio in the reporting period compared to the base period by 3.64 turns indicates an increase in the turnover rate of fixed assets. And the decrease in the duration of 1 revolution by 17.3 days in the reporting period indicates that the operating systems are used effectively at the enterprise. There was a decrease in the load factor in the reporting period by 0.05 rubles. An increase in turnover and a decrease in load factor indicate an overexpenditure of working capital.
The structure of liabilities at this enterprise is presented in the following percentage terms: 0.8% and 1.1% - invested capital (share increase by 0.3%); 4.4% and 3.7% - retained earnings (decrease in share by 0.7%); 0.7% and 51.2% - long-term loans and borrowings (share increase by 50.5%); 0.6% and 0.01% - other long-term liabilities (decrease in share by 0.59%); 32.9% and 0.01% - short-term loans and borrowings (decrease in share by 32.89%); 28.3% and 23.6% - accounts payable to suppliers and contractors (decrease in share by 3.7%); 4.4% and 3.4% - accounts payable to the personnel of the enterprise (decrease in share by 1.0%); 0.4% and 0.5% - accounts payable to the budget (share increase by 0.1%); 27.5% and 16.5% - other accounts payable (decrease in share by 11.0).
Based on the results of the ratio of groups of assets and liabilities, the following conclusion can be drawn: at the beginning of the year 3 inequalities do not coincide and at the end of the year 1 inequality does not coincide, and since if at least one of the inequalities does not coincide, then the enterprise is either limited in its ability to cover debt obligations assets, or does not have this opportunity. Based on this, the liquidity of Mosprodtorg OJSC can be characterized as insufficient.
Based on the results of the solvency of the enterprise in the short term, we can conclude that the absolute liquidity ratio at the beginning of the year was 0.1 and at the end 0.2. In the reporting year, an enterprise can cover its accounts payable by 20% with cash.
The quick liquidity ratio at the beginning of the year was 0.2%, and at the end of the year 0.4%, which is below the standard value. Consequently, the company may not pay current obligations not only for cash, but also for expected receipts for services rendered.
The current liquidity ratio at the beginning of the year was 0.6%, and at the end 1.3%. Therefore, this coefficient does not correspond to the standard value
The results of the analysis show that the company is not able to cover its short-term obligations with current assets, therefore, it is insolvent.
Based on the results of the analysis of the solvency of the enterprise in the long term, it can be seen that the autonomy coefficient is equal to 0.05% at the beginning of the year and 0.05% at the end, which is much lower than the standard value, therefore, the share equity insufficient in the total value of the enterprise's assets.
The financial stability ratio reaches the standard 0.6 at the end of the year. This was due to an increase in long-term liabilities. The share of funding sources that an enterprise can use in its activities for a long time is 60%.
The coefficient of dependence on long-term liabilities is 0.2% at the beginning and 0.9% at the end of the year. The value of this coefficient exceeds the standard value, which means that the enterprise depends on long-term obligations.
The financing ratio at the beginning of the year is 0.05% at the beginning and end of the year, which means that the financing ratio is less than 1, which indicates a significant financial risk.
The long-term structure ratio is 9.1 at the beginning of the year and 9.4 at the end. The value of this coefficient also does not correspond to the standard value. This means that the non-current assets of the enterprise are formed at the expense of long-term capital. Based on the results obtained, we can conclude that the company is insolvent in the long term.
