home Heating calculation Calculation of key performance indicators of an enterprise. Key indicators of the enterprise Calculation of the main economic indicators of the organization's activities

Calculation of key performance indicators of an enterprise. Key indicators of the enterprise Calculation of the main economic indicators of the organization's activities

Task No. 1

The authorized capital of the enterprise is 10 million rubles, the fixed capital is 70% of the authorized capital. The company received revenue in the amount of 35 million rubles. The enterprise's expenses are 21 million rubles, the amount of taxes is 2 million rubles. To replenish working capital at the beginning of the year, the company attracted a short-term loan in the amount of 5 million rubles, in addition, a long-term loan in the amount of 8 million rubles was used. Financial costs for servicing the loan are included in the costs. The depreciation rate for this enterprise is 10%. Calculate for this enterprise:

- the amount of own and borrowed funds by the end of the year;
- the value of one’s own working capital enterprises;
- indicators of the efficiency of using working capital;
- indicators characterizing the efficiency of the entire enterprise as a whole.

1) The amount of equity at the end of the year is SK = 10 million rubles.

The amount of earthly funds at the end of the year ZK = (5+8) = 13 million rubles.

2) Let's calculate the amount of the enterprise's own working capital.

Fixed capital OS = 10*0.7 = 7 million rubles.

Depreciation for the year: JSC = 7 * 0.1 = 0.7 million rubles.

Non-current assets VnA = 7-0.7 = 6.3 million rubles.

The calculation of own working capital is carried out by subtracting non-current assets from the amount of own capital. Then the value of the enterprise’s own working capital SOK = SK - VnA = 10 - 6.3 = 3.7 million rubles.

3) Let's calculate the efficiency indicators for using working capital.

Let's determine the amount of working capital of the OBS.

Balance = SC+ZK= VnA+OBS.

Balance = 10+13 = 6.3 + OBS.

OBS = 16.7 million rubles.

Turnover ratio (turnover speed, number of revolutions) OBS:

where B is sales revenue.

Kob = 2.095 (times).

This coefficient characterizes the level of production consumption of working capital. Increase in turnover ratio, i.e. An increase in the rate of turnover of working capital means that working capital is used rationally and effectively.

Load factor:

Kz = = = 0.477

authorized capital working break-even

This coefficient shows the amount of working capital spent on each ruble of sold (commodity) products, i.e. 0.477 rubles. working capital for 1 rub. proceeds from sales. It is also called the working capital ratio.

Turnaround time:

where T is the duration of the period under consideration.

L = = 174 (days)

When assessing the efficiency of the movement of working capital, it is considered that the higher the efficiency of using working capital, the higher the turnover rate and the shorter the duration of turnover.

4) Let’s determine the indicators that characterize the efficiency of the entire enterprise as a whole
- profit: P = B - S/s - N = 35 - 21 - 2 = 12 (million rubles)

Return on sales: Rpr = = = 34.3%

Product profitability: Rproduct = *100% = *100% = 57.1%

Return on assets: Ra = = *100% = 52.17%

Return on equity: Ra = =*100% = =120%

Thus, profit after tax is 12 million rubles, profitability indicators are quite high.

Task No. 2

The need for raw materials for the quarter is 10,000 USD, the cost of marketable products for the quarter is 17,000 USD. The current stock norm is 10 days, the insurance stock rate is 12 days, the average supply period for raw materials is 12 days, the shipment period for finished products is 10 days, the cost increase factor in work in progress is 0.5, the production cycle duration is three days. Determine the total working capital standard.

The total working capital standard consists of the sum of private standards:

Nsov = Np.z + Nn.p + Ng.p,

where Np.z is the standard of production reserves;

Nn.p - work-in-progress standard;

Ng.p - finished product standard;

Let us determine the standard of production reserves:

Np.z = Qday *(Np.z + Nt.3 + Nstr),

where Qday is the average daily consumption of raw materials;

Nt.z. -- current stock norm, days;

Npage -- safety stock norm, days.

Np.z ==2444.4 (cu)

Let us determine the work in progress standard:

Nn.p. = V day * Tc * Kn.z.,

V day is the planned daily volume of production at production cost;

Tc - duration of the production cycle;

Kn.z - coefficient of increase in costs in production.

Nn.p. =*3*0.5 = 283.3 (cu)

Let's determine the finished product standard:

Ng.p = V day * Nz.cl.,

where Nz.skl is the stock norm of finished products in the warehouse in days.

Ng.p =*10=1888.9 (cu)

Then the total working capital ratio will be:

Nsov = 2444.4+283.3+1888.9 = 4616.6 (cu)

Task No. 3

Determine the additional profit of the enterprise from the release of working capital, if it is known that in 2014 products were sold in the amount of 200,000 cu. At the same time, working capital made 6.5 turnovers per year. In 2015, products were sold for the same amount; working capital in 2015 made seven turnovers. The rate of efficiency of alternative investments for this enterprise is 30%.

The release of working capital can be calculated using the formula:

Vobs = Vreq *(),

where Vobs is the release of working capital;

Вр - sales revenue (Вр1=Вр0=const);

nob1, nob0 - the number of revolutions in the reporting and base periods, respectively.

Vobs =200000* () = -2198 (cu)

Considering that the rate of efficiency of alternative investments for a given enterprise is 30%, the additional profit of the enterprise from the release of working capital will be:

Pdop = 2198*0.3 = 659.4 (cu).

Thus, the additional profit of the enterprise from the release of working capital will be 659.4 cu.

Task No. 4

Vostik Filter Company is a distributor of air filters to retail stores. He buys filters from several manufacturers. Filters are ordered in batches of 1,000, and each order costs $40. Retail stores demand 20 thousand filters per month, and the unit cost of maintaining inventory is 10 cents per filter per month.

a) What is the optimal order quantity for this large size parties?
b) What would it be like? optimal size order if the unit cost of holding inventory were 5 cents per month?
c) What would be the optimal order size if the order fulfillment cost was $10?

1. (lots of 1000 units)
2. Costs of maintaining inventories: 0.10 * 1000 = 100 dollars. The optimal order size would be 4000 filters, which represents 5 orders per month.

3. (approximately 6 batches)

Since the batch size is 1000 filters, the company will order 6000 filters each time. The lower the inventory holding costs, the relatively more important the order fulfillment cost becomes and the larger the optimal order size.

4. (parties)

The lower the order fulfillment cost, the relatively more important inventory holding costs become and the smaller the optimal order size.

Problem #5

There are two options for organizing the product production process. In the first option, the enterprise only assembles the finished product from purchased components; in the second option, not only assembly is organized, but also the production of some components. Fixed production costs with the first option are 360 million rubles, and with the second - 525 million rubles. Variable costs per unit are equal, respectively, to 40 thousand. rub. and 25 thousand rubles. Market capacity is 20 thousand units, the price of the finished product is 100 thousand rubles. Determine which production structure would be preferable at break-even and which at maximum production.

1. Let’s determine the break-even production volume for two options for organizing the process.

Break-even condition:

Hence B=W,

where P is profit,

B - revenue;

Z - costs.

Revenue B = c*q,

where c is the price of a unit of product;

q - production volume.

Costs Z = Zpost + Zper * q,

where Zpost - fixed costs for production;

Zper - variable costs per unit.

Let's consider the first option for organizing the process.

100*q = 360000 + 40*q.
100*q - 40*q = 360000
60 * q = 360000

q = 6000 (units) break-even volume for the 1st option of organizing the process.

Let's consider the second option for organizing the process.

100*q = 525000 + 25*q.
100*q - 25*q = 525000
75 * q = 525000

q = 7000 (units) break-even volume for the second option of organizing the process.

Thus, as can be seen from the calculations, with the first option of organizing the process, the volume of production up to which the enterprise will not have a profit is less than with the second option, i.e. under these conditions, with a break-even production volume, option 1 of organizing the process is preferable.

2. Consider the option of producing the maximum possible volume.

Revenue from sales in both options will be:

B = 100*20000 = 2000000 (thousand rubles)

Costs for Option 1 of organizing the process:

Z = 360000+40*20000 = 1160000 (thousand rubles)

Profit P = B - W = 2000000-1160000 = 840000 (thousand rubles).

Costs for the second option of organizing the process:

Z = 525000+25*20000 = 1025000 (thousand rubles)

Profit P = B - W = 2000000-1025000 = 975000 (thousand rubles).

Thus, when producing the maximum volume of production, the enterprise must use the 2nd option for organizing the process, since in this case the profit received by the enterprise will be greater than with the 1st option for organizing the process.

The goal of any commercial enterprise is to maximize profits. To continuously improve this indicator, it is necessary to calculate economic efficiency. How to do this - read our article.

Economic efficiency is the ratio of the obtained production results - products, services and labor costs, means of production.

The main criterion for economic efficiency is user satisfaction with products and services. The better the needs of customers, such as material, spiritual, social, are satisfied, the more profitable the enterprise.

The company performance ethic involves a combination of several elements. Among them:

creating the greatest value for its customers
profitability for owners
an opportunity for self-realization and growth combined with an attractive salary for employees.

As a result, everyone benefits from the company’s efficiency – owners, clients, employees.

Formula for calculating economic efficiency

Economic efficiency means obtaining the maximum possible benefits from the use of enterprise resources. The company should use the available means of production wisely and constantly compare the benefits received and the costs incurred.

The efficiency of an enterprise reflects the complex result of using all its resources over a certain period of time. If the company is efficient, it means that labor productivity increases, all production capacities, raw materials, materials are used, and the volume of defective products is reduced.

Thus, summarizing all indicators of economic efficiency, we can describe them with one formula:

Let's understand what is meant by result of activities. It is a final product or service that can be measured in physical or monetary terms.

To measure cost-effectiveness, criteria must be established. For an enterprise, this may be an increase in profits, for production - indicators characterizing the efficiency of using fixed assets.

But in general system indicators of economic efficiency of the enterprise must comply with the following principles:

The established criteria should be interrelated with specific performance indicators;
Determine the productivity of all used enterprise resources;
Calculate efficiency at all levels of management;
Encourage the use of internal reserves to increase profitability.

The calculation of economic efficiency includes indicators of labor productivity, capital productivity, profitability, profitability, payback, etc. With their help, various options for the development of production and solutions to its structural problems are compared.

Measuring the effectiveness of the social sphere requires the use of special quality indicators development of each of the sectors in this area.

For the public sphere, special criteria are needed for the correspondence of the costs and results of state activities to the requirements of society.

How to calculate the economic efficiency of supplying goods

The profit and profitability of a company is influenced by many factors, one of the most important being the terms of delivery of goods by the manufacturer. Find out how to increase profitability at this stage from the solution of the Financial Director System.

Calculation of economic efficiency indicators

Below we will look at the main ratios that allow us to assess how well an enterprise is performing.

Labor intensity

Labor productivity expresses the expediency and fruitfulness of employee activities and is determined by the amount of time spent on producing a unit of product or a certain amount of work.

Output - characterizes the volume of work performed per unit of strength.

Output = volume of products produced / labor time costs

Labor intensity shows labor costs per unit of production:

Labor intensity = labor time costs / volume of products produced

These coefficients are calculated both by type of product, service, and by company as a whole.

Based on data on labor productivity, companies draw up the staffing schedule of the required employees and work schedules, and calculate the cost of production, which ultimately affects the organization’s profit.

Capital intensity

The capital productivity ratio shows how much revenue is generated per unit cost of fixed assets.

Fund return = Revenue / Fixed assets,

The indicator itself only shows the ratio of revenue to fixed assets, and a conclusion about the efficiency of using the organization’s fixed assets can only be made after comparing similar data for the organization for several previous years or with the same data for similar enterprises.

Capital intensity

Characterizes the specific amount of capital required for the company's activities.

Capital intensity = amount of capital required for production / volume of production per period

The use of machinery and equipment always leads to increased productivity, although it increases the company's capital intensity. But in the long term, productivity and profitability will increase.

Also, the capital intensity indicator has an inverse indicator - return on capital, which determines how many products are produced with the cost of 1 ruble of capital.

Material consumption

The criterion characterizes how much metal is used for 1 ruble of finished products. Measured in monetary terms. It is used to analyze and account for enterprise inventories. The lower the value of the indicator, the more products the enterprise can produce.

Material intensity = cost of material inputs / cost of manufactured products

There is also an indicator of material productivity - the inverse of material intensity. It characterizes the amount of products produced from 1 ruble of inventory.

By analyzing material consumption, it is possible to draw a conclusion about the productivity of the company’s reserves, identify reserves for reducing costs and increasing efficiency economic activity.

Profitability indicators

These ratios show how efficiently the company's resources are used. Among them: materials, labor, money.

Profitability ratio = profit / resources or assets

In practice, several types of profitability ratios are used. Let's look at them in more detail below.

Return on assets = Profit / Average assets for the period

This ratio shows the ability of the company's assets to generate profit. It is also used to compare the efficiency of enterprises across the industry.

Return on working capital = Profit / average working capital for the period

The company's current assets include inventories, materials, semi-finished products, accounts receivable, and short-term investments.

Production profitability = Profit / Cost

The indicator calculates how much profit is generated per 1 ruble of costs incurred. It can be calculated for the enterprise as a whole, by division or type of product.

Return on Capital Employed = Profit / Capital Employed

Moreover, profit is taken before interest and taxes, and share capital plus long-term accounts payable and long-term loans.

Return on capital employed data is compared for the company from year to year, as well as with other companies, if such information is available.

By comparing this ratio with current market interest rates on borrowed capital, the company analyzes whether its return on equity is sufficient to generate enough profit to cover its borrowing costs.

Calculation of the economic efficiency of the project

If the project uses attracted cash, then to evaluate its effectiveness, the key criterion is return on investment (ROI). It shows the amount of profit depending on the amount of capital invested and is calculated as:

ROI = Profit / Capital employed * 100%

The main advantage of this coefficient is the ease of its calculation based on accounting data.

Return on investment information is used to evaluate the efficiency with which invested capital is being used.

Calculation of the economic efficiency of the project - example

Let us assume that the company has two investment centers A and B, with the following performance results for the reporting year:

Although investment center A made more profit than center B, when measured by the amount of profit, it appears to be more “successful.” But looking at the ROI indicator, we see that center B is more efficient in using the company’s capital.

When determining the effectiveness of investments using this indicator, the following problems arise:

ROI will increase as the asset being used becomes obsolete, creating a false impression of increasing efficiency over time.
If managers are given a certain amount of ROI as a KPI, this may deter them from investing in new equipment, since this will initially worsen the ROI.

Alternative method for calculating cost-effectiveness

As an alternative to indicators for calculating investment efficiency, the residual income indicator (RI) is used.

RI = return on investment - depreciation of production equipment - interest on capital employed.

Advantages of the method:

investments are made that generate returns greater than the cost of capital

The absolute profit indicator is more flexible when evaluating multiple projects with different levels of risk and cost of capital.

The disadvantages are that residual profit does not make it possible to assess the effectiveness of using investments.

For analysis investment projects An indicator such as the payback period is also used; it determines the time required for the funds received from the project to equal the funds spent on its implementation.

Performance Evaluation Report

After an analysis of a company's business activities, a performance assessment report is sometimes prepared.

To do this, you can use any of the following approaches:

Horizontal analysis

Provides line-by-line comparison of absolute values of the same indicator in a group of data for different periods. For example, comparing financial data of the current year with the same ratios of the previous year. Showing the percentage movement of the indicator compared to the previous year and examining the magnitude of the increase/decrease can help identify areas where further analysis is required.

Trend analysis (development trend analysis)

This is an extended version of horizontal analysis, which covers a longer period of time, rather than two years. For example, a comparison of financial indicators over the past 5 years may show that, on average, the company's sales increased during this period at 5% per year.

Vertical analysis

A method of analyzing financial statements in which the values of individual items are expressed as a percentage of sales, of the total balance sheet, etc. For example, cash, accounts receivable, and inventory balances will likely be expressed as a percentage of total assets on a company's balance sheet. This type of analysis can provide insight into a company's liquidity position and financial position.

Problems of determining effectiveness

Let's move on to consider the problems that companies may encounter when calculating cost-effectiveness:

Lack of performance standards to which the organization should strive;
There is no possibility to collect the information necessary to calculate indicators;
Lack of understanding of the cause-and-effect relationship between the success of the organization and the measures taken, after calculating the indicators.
Managers may focus only on established economic performance indicators, ignoring non-financial indicators. For example, product or service quality, customer satisfaction, changes in the competitive environment,
Manipulation of performance data by managers if their bonuses depend on established indicators. For example, if the size of a department head's bonus depends on ROI, he may try to adjust this indicator. For example, you can change the asset base for calculating the indicator by increasing/decreasing accounts payable and receivable (by accelerating or delaying payments and receipts).

Analysis of the main economic indicators- This a process during which a study is carried out of the dynamics and structure of indicators characterizing the efficiency of the enterprise over a certain period of time.

Brief description of the enterprise

The history of the Siberian Vodka Company is closely connected with the history of the production of alcoholic beverages in the city of Mariinsk. It all started in 1867 with the production of alcohol at the Petrovsky distillery, created by the merchant of the 2nd guild Viktor Petrovich Cherdyntsev. As a result of the state wine monopoly, in 1894 it was decided to build 300 state wine warehouses throughout Russia. In the Tomsk province and Semipalatinsk region, it was decided to build 8 government warehouses in county towns, including warehouse number 3 in Mariinsk.

The construction of a wine warehouse in Mariinsk had administrative and economic justification. It was a district center located in a fairly densely populated grain-producing region, next to operating distilleries, through which the Siberian Highway and Railway. In 1902, production of table wine (vodka) began in Mariinsk. In 1937, a distillery was built, which later became a plant.

The full name of the company in Russian is Limited Liability Company "Siberian Vodka Company", on English language— “SIBERIAN VODKA COMPANY Ltd.”

The abbreviated name of the company in Russian is LLC SVK.

The limited liability company "Siberian Vodka Company" was created on the basis of a structural division of the vodka workshop of JSC "Spirtovy Kombinat" - the largest producer of alcohol in the Russian Federation. The company is located in Mariinsk, Kemerovo region, on the banks of the Kiya River. The city is surrounded by the centuries-old Siberian taiga and is located in an ecologically clean corner of Russia, far from large industrial cities.

Legal address: 652152, Russian Federation, Kemerovo region, Mariinsk, st. Yubileinaya, 2 A.

The main activity of the company is the production, storage and supply of manufactured alcoholic beverages (vodka). According to the Charter, Siberian Vodka Company LLC carries out the following activities:

— production of distilled alcoholic beverages;

— production of ethyl alcohol from fermented materials;

— wholesale trade in alcoholic beverages, including beer;

— retail trade in alcoholic beverages, including beer;

— wholesale trade in soft drinks;

— retail trade in soft drinks;

- other ratailing;

— wholesale and retail trade in food products, other consumer goods, other commercial activities;

— carrying out other types of activities that are not prohibited and do not contradict the legislation of the Russian Federation.

Today, the Siberian Vodka Company is part of the enterprise structure of the Siberian Business Union Holding Company - the largest company in Kuzbass, Altai Territory and other regions of Russia.

The company is constantly improving production technologies, introducing innovations, developing new original recipes, and continuously and carefully monitoring product quality at all stages.

The main task of the Siberian Vodka Company is to provide consumers with high quality products.

In addition to its own assortment, the company supplies third-party assortments in Kuzbass.

Drawing up a table with main economic indicators

Table 1 presents the main economic indicators of the activities of Siberian Vodka Company LLC.

Table 1 - Main economic indicators of the activities of Siberian Vodka Company LLC for 2015-2017.

Indicators	2015	2016	2017
, thousand roubles.	267875	916460	1137511
Cost of sales, thousand rubles.	222115	807629	895661
Gross profit, thousand rubles.	45760	108831	241850
Profit from sales, thousand rubles.	26570	55685	158756
Average number of employees, people.	101	173	208
Accounts receivable, thousand rubles.	406447	609010	446569
Accounts payable thousand rubles.	272466	440611	413261
Average annual cost of fixed production assets, thousand rubles.	72625,5	68790	88996,5
Average annual value of current assets, thousand rubles.	313818	585452	655266
Net profit, thousand rubles.	4117	12029	64900
Employees' compensation fund, thousand rubles/year	34843	55412	79954
Average monthly salary of 1 employee, thousand rubles.	28,75	26,69	32,03
Labor productivity, thousand rubles. / person	2652,2	5297,5	5468,8
Capital productivity, rub./rub.	3,69	13,32	12,78
, revolutions	0,85	1,57	1,74
, %	9,92	6,08	13,96
Product profitability, %	11,96	6,89	17,73

Conducting an analysis of key economic indicators

During the analyzed period, the company observed a positive trend in revenue from sales of alcoholic beverages. So in 2016, relative to 2015, the increase in revenue amounted to 648,585 thousand rubles, or 242.12%, and in 2017, relative to 2016, this figure increased by 221,051 thousand rubles, or 24.12%. General dynamics of changes in revenue and cost of sales at Siberian Vodka Company LLC for 2015-2017. presented in the figure.

Dynamics of revenue and cost

The increase in production and sales of alcoholic beverages at Siberian Vodka Company LLC became a factor in increasing costs, and as a consequence, an increase in the cost of sales. This indicator in 2016 compared to 2015 increased by 585,514 thousand rubles. or by 263.61%, and in 2017 by another 88,032 thousand rubles. or by 10.9% compared to 2016.

The main indicators characterizing the production effect and efficiency of an enterprise are its profit and profitability indicators. In the company, the amount of gross profit, sales profit and net profit during the analyzed period has a positive trend, which can be observed again in the figure.

Dynamics of financial results

The increase in gross profit in 2016 relative to 2015 amounted to 63,071 thousand rubles. or 137.83%, and in 2017 the company’s gross profit increased by another 133,019 thousand rubles. or by 122.23%. The amount of profit from sales at Siberian Vodka Company LLC is significantly lower than the gross profit, which is due to the presence of a high level of commercial expenses. At the same time, the amount of profit from sales in 2016 relative to 2015 increased by 29,115 thousand rubles. or by 109.58%, and in 2017 the increase in profit from sales amounted to 103,071 thousand rubles. or 185.1%. The total financial result of Siberian Vodka Company LLC is represented by net profit, the value of which in 2016 increased by 7,912 thousand rubles compared to 2015. or by 192.18%, and in 2017 increased by 52,871 thousand rubles. or by 439.53%. As a result, during the analyzed period, the company’s net profit increased by more than 15 times.

The positive dynamics of financial results was also reflected in the level of key indicators, the dynamics of which are graphically presented in the figure.

Profitability dynamics

The level of profitability of sales, calculated as the ratio of profit from sales to revenue, in 2016 compared to 2015 decreased by 3.84%, and the profitability of products (costs) decreased by 5.07% due to the excess of the growth rate of cost over the growth rate of revenue from sales, as well as a significant increase in business expenses. In 2017, production efficiency - sales activities The company increased, as evidenced by an increase in sales profitability by 7.88% and product profitability by 10.83%.

The average number of employees at the enterprise has a positive trend (figure).

Population dynamics

The increase in the average number of employees in 2016 compared to 2015 was 72 people, and in 2017 compared to 2016 another 35 people. It should be noted that the enterprise experienced an increase in labor productivity during the analyzed period (figure).

Labor productivity dynamics

The level of labor productivity of employees of Siberian Vodka Company LLC during the analyzed period increased by 2816.6 thousand rubles per person, or by 106.2%.

The amount of receivables and payables in Siberian Vodka Company LLC in 2016 had a positive trend, and in 2017 there was a decrease in these indicators, which can once again be observed in the figure.

Dynamics of the ratio of receivables and payables

Growth accounts receivable in 2016 relative to 2015 amounted to 202,563 thousand rubles. or 49.84%, while over the same period the amount of accounts payable increased by 168,145 thousand rubles. or by 61.71%. In 2017, the decrease in accounts receivable compared to 2016 amounted to 162,441 thousand rubles. or 26.67%, and accounts payable decreased by 27,350 thousand rubles. or by 6.2%.

As you can see, throughout the entire analyzed period, the company’s property structure was dominated by current assets, the value of which in 2016 increased by 271,634 thousand rubles compared to 2015. or by 86.56%, and in 2017 relative to 2016 increased by another 69,813.5 thousand rubles. or by 11.92%.

The efficiency of using the enterprise's fixed production assets, represented by the capital productivity indicator, increased in 2016 relative to 2015, which was determined by a general decrease in the average annual value of fixed assets, and in 2017 there was a negative dynamics of this indicator (-0.54 rubles), which was caused by the excess the growth rate of the average annual value of fixed assets over the growth rate of revenue.

The enterprise has had positive dynamics throughout the entire analyzed period, despite the fact that their average annual value also grew, we can conclude that the main factor in the growth of turnover of current assets is the increase in sales revenue.

General brief conclusion on the analysis of key economic indicators

Thus, Siberian Vodka Company LLC is a profitable and profitable company with high development prospects. An assessment of the efficiency of the analyzed enterprise made it possible to determine its high potential, both in the field of production and in the field of product sales.

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The procedure for calculating the main economic indicators of an enterprise’s activities

The main economic indicators of the activity of an economic entity are calculated based on the indicators financial statements. The leading role in the calculation of indicators is played by profit indicators:

Return on sales is calculated by dividing profit from sales by revenue.
Return on capital is equal to the quotient of net profit divided by the cost of capital of a business entity.
Profitability of activities – the ratio of balance sheet profit (profit before tax) to average assets.
Capital productivity equals the ratio of revenue to the cost of fixed assets.
Capital-labor ratio is the ratio of the cost of the general public fund to the number of personnel of a business entity.
Fund return is the ratio of book profit to the average annual value of the open fund.

Example 1

Below we give practical example calculation of the main economic indicators of the activity of an economic entity:

The revenue indicator in the reporting year amounted to 399,224 thousand rubles.
The sales profit indicator is 9974 thousand rubles.
The balance sheet profit indicator is 3312 thousand rubles.
Net profit indicator – 2649.6 thousand rubles.
The cost of the OPF amounted to 607,502 thousand rubles.
Cost of capital – 1638500 thousand rubles.

Thus:

Return on sales = 2.5%
Return on equity = 0.2%
Profitability of activities = 0.5%
Capital productivity = 0.7
Capital-labor ratio = 4533 thousand rubles/person.
Fund return has a negligible value that is not reflected in a numerical equivalent.

Dynamics of the main economic indicators of the enterprise’s activity

As mentioned above, to determine the efficiency of any business entity, it is necessary to analyze economic indicators. Their dynamics indicate an increase or decrease in the efficiency of the business entity.

If we consider the dynamics of the main economic indicators of a conditional enterprise, we can see that profitability indicators are increasing due to the growth of net profit. Indicators of capital productivity and capital-labor ratio also increased.

For clarity, you can depict the dynamics of the main economic indicators graphically.

As you can see, the figure facilitates a visual assessment of the dynamics of key economic indicators.

Calculation of key performance indicators of an enterprise. Key indicators of the enterprise Calculation of the main economic indicators of the organization's activities

Formula for calculating economic efficiency

How to calculate the economic efficiency of supplying goods