Akusov V.V., Toporov A.A.

When operating any technical system, its elements interact with each other, as well as with the working and environment. This interaction leads to a change in the geometric parameters of elements, such as a fort, dimensions, roughness: physical, mechanical and chemical properties, such as electrical conductivity, strength, etc. and occurs due to corrosion processes. wear and tear. the occurrence of microcracks. changes in the structure of structural materials.

It is important to take into account the change in geometric parameters for the supporting elements of the system, the mating surfaces of the elements, as well as for elements that directly interact with the working and environment. So. for example, for load-bearing power structures, a change in shape can lead to a change in the stress-strain state, for rapidly rotating masses such as rotors, turbines - to an imbalance. which in turn causes vibrations. For surfaces that provide sealing, change - lead to depressurization, leaks, emissions, loss of substances. All of this can ultimately lead to man-made accidents and large-scale emissions into the environment.

Thus, during the operation of the entire system, its initial properties change. As a result, at each moment of time, the parameters and properties of the system differ and sometimes significantly from the properties of the original system. To develop recommendations for operating the system, taking into account changes in its state, measures to prevent negative changes, and create repair schedules, it becomes necessary to predict the state of the system at specified times under specified operating conditions.

The most acceptable method for solving the problem is a systematic approach when a technical object is considered as a system consisting of elements with internal and external connections. For each element and connection, significant factors and properties are determined. Changing the properties of elements leads to a change in the properties of the entire system, therefore "it is necessary to identify the variable values, as well as the models of their change. For a number of parameters, their changes are recorded by means of diagnostics with entry into the database for others, it is possible to use known analytical dependencies of changes in the state of controlled parameters. , with the accumulation of a sufficient amount of information about the variable parameters, it becomes possible to create statistical models.A special task is the choice of state criteria, both for the elements and for the entire system as a whole, given that the system has properties that the elements do not have.

It is possible to implement such a model only with the use of a computer, since processing of large amounts of information is required.

The proposed implementation of the task is performed in a client-server system using the MySQL DBMS for storing and accumulating information, the PHP module for processing data and implementing a mathematical model, as well as a browser for displaying the results on the user's screen, i.e. creating a user interface.

Currently, a database structure has been developed, a subsystem for structuring objects has been implemented, i.e. building it in the form of a hierarchy tree (рнс.1) - taking into account the subordination of elements in an assembly unit and a node, using the information stored in the database.

Figure 1 - Building a hierarchy tree

Figure 2- An example of plotting the "Spider-CIS" graph

Also, a subsystem for calculating changes in the state of a system element, internal and external connections, nodes and an object as a whole has been implemented. As a criterion of the state, the graph "CIS Spider" was used, due to its visibility and the possibility of using it not only for elements and links, but also for nodes and the object as a whole. To display changes in the technical state of elements and links, the values ​​of the object's variable parameters are plotted along the graph axes as a percentage in comparison with the initial state (Fig. 2). The calculation of the level of state change is based on the change in the area of ​​the resulting polygon. When assessing the level of change in the state of nodes and the entire system, the state level of each element and connection is plotted on the axes.

The system being developed allows to accumulate in the database information about the structure of the object, the history of changes in the parameters of the system elements, to calculate the degree of change in the state of the link elements, as well as the entire system with a graphical display. It is possible to issue practical recommendations, for example, about possible replacements of materials, changes in the accuracy of mating elements, replacement of types of lubricants, etc.

The implementation of the proposed model and program is carried out on the example of a jaw crusher and the basis of recommendations for taking measures in accordance with the wear of its elements.

Bibliography

Work description

Using the company's balance sheet, profit and loss statement, I tried to assess the structure and dynamics of financial resources, assess the liquidity of assets and balance sheet, assess financial stability, assess profit, loss and calculate the break-even point, financial strength, assess the profitability of activities, assess the business activity of the enterprise JSC "Polygraphkarton". Also, the work will carry out a factor analysis of the main performance indicators of the analyzed enterprise, that is, their economic diagnostics. This will reveal the reasons for the deviations of the analyzed values ​​of the indicators, selected for the factor analysis, from the base values ​​of the corresponding indicators. Also, economic diagnostics will allow you to measure the impact of the identified causes on the deviation. Ultimately, a successfully conducted factor analysis will help to identify the reserves of financial and economic activities or opportunities for the development of an enterprise by increasing the impact of positive and eliminating, if possible, the influence of negative factors. Thus, we will be able to identify untapped opportunities to improve the efficiency of JSC "Polygraphcarton" and ensure its competitiveness. And finally, based on the analysis carried out, the financial condition of the enterprise in question will be predicted.

Introduction 2
1. Preparation of financial statements of the enterprise 4
2. Assessment of the financial condition of the organization 7
2.1. Assessment of the structure and dynamics of financial resources 7
2.2. Assessment of liquidity of assets and balance sheet of the organization 12
2.3. Assessment of the financial stability of the organization 15
2.4. Assessment of income, expenses, financial results and profitability of the organization 18
2.5. Assessment of the organization's business activity ………………… ... ……… .... ………… ..… .27
2.6. Multivariate assessment method - SPAC-ISS ………… ... ……………………………………………………………………… 29
Conclusion ………………………………………………… ... ………………………………… 32
References: 34
Appendices 35
Appendix 1 35
Balance sheet 35
Profit and Loss Statement 38
Appendix 2 39
Appendix 3 40
Appendix 4.41
Appendix 5.42

The work contains 1 file

From this table we also see indicators that do not meet the required norm, but they are already close to the threshold. The fact that the organization is engaged in production activities can explain the good indicators of the profitability of working capital (0.07) and the profitability of production assets (0.12). The rest of the indicators are not high. Thus, we can assume that the profitability of the organization has stabilized at a very low level. This once again confirms the unfavorable situation.

1. Assessment of the business activity of the organization

The purpose of the assessment is to identify the characteristics of the use of fixed and working capital of the enterprise.

Evaluation criteria - business activity ratios, such as: turnover ratios, capital intensity, turnover period and performance indicators.

Comparison base - indicators of business activity at the beginning of the reporting year 2009.

Basic values ​​are indicators of business activity at the beginning of the year, and analyzed ones are indicators of business activity at the end of the year.

We believe that the basic and analyzed indicators are defined correctly, their comparability is ensured.

For the assessment, we will choose a one-criterion method - comparison.

The indicators of this assessment are shown in table 2.5.1

Table 2.5.1

Indicators of business activity of the enterprise

Business activity indicators characterize the efficiency of using the fixed and working capital of the organization.

The asset turnover ratio shows that each ruble of assets brings 45 kopecks of production. This shows the inefficiency of the level of business activity of the organization.

The capital productivity of non-current assets shows that each ruble of non-current assets brings 95 kopecks of sold products, which is quite good and speaks of good performance of non-current assets. The turnover of current assets reflects the intensity of their use at the 85% level.

The period of inventory turnover in 2009 was 102 days, which is close enough to the norm (120 days), and is sufficient for a manufacturing enterprise, and says that the enterprise manages well the funds invested in inventory.

DZ turnover was set at 2.4 with a maturity period of 147 days. Both indicators do not meet the standards, which indicates an increase in the risk of non-payment of receivables.

The duration of the production cycle during which the product is manufactured was 250 days.

1. Multivariate assessment method - PAUK-CIS

PAUK-CIS is a quantitative and qualitative method that allows the use of criteria that are both quantitative and non-quantitative.

The PAUK-TsIS method is designed to assess the production and economic activities of an organization in the current period in comparison with the plan and data of the previous period. This method allows for an assessment, both by a separate criterion and by the totality.

Table 2.6.1., Presents the main criteria for assessing the financial condition of JSC "Polygraphcarton", reflecting the advantages and problematic aspects of the activities of the analyzed enterprise.

The problematic aspects of the enterprise OJSC "Polygraphkarton" are, firstly, the excess of expenses over income from other activities, which leads to a decrease in net profit. Secondly, the coefficient of supply of stocks and costs by own sources of formation is less than the standard value of 0.1, which negatively affects the reputation of the enterprise, since OJSC "Polygraphkarton" does not have enough own funds to cover stocks and costs, which can lead to disruption of the rhythm of stable financial and economic activity. Also, the ratio of own and borrowed funds strongly leaned towards the latter. Third, sales revenue fell, resulting in negative earnings.

The advantages of the enterprise are that OJSC Polygraphkarton has increased its production output, as well as the value of property at the end of the period.

It should be noted the growth of the absolute liquidity ratio and its approach to the recommended value of 0.2, which has a positive effect on the liquidity of the company's assets. And also a decrease in the duration of the production cycle is a positive factor, which leads to a decrease in the need for working capital to finance current activities. Reduction occurs when the period of inventory turnover, work in progress, finished goods, and receivables decreases.

Rice. 6. Diagram of the "Spider-CIS" method

As follows from Figure 6, the state of production and economic activity in the current period according to the selected criteria is practically comparable with the indicators of the previous period, in 2009 there is a slight increase in these indicators.

Conclusion

In 2009 the company produced 29 392 tons of cardboard for the amount of 310.6 million rubles, which was 106.3% against the level of 2008. Sold products worth 363.4 million rubles. In 2009, a loss from sales in the amount of 310 thousand rubles was received. Losses from non-core activities (health care, social culture, subsidiary agriculture) amounted to 1.4 million rubles, while the amount of borrowed funds increased from 150,000 thousand rubles. up to 415184 thousand rubles.

Such indicators had a negative impact on the overall picture of the state of the organization (most of all, all indicators were influenced by the change in the ratio of own and borrowed funds from 54% to 159%).

In general, the liquidity indicators have settled at a fairly high level, the financial stability ratios demonstrate a normal level, that is, it can be argued that the company is conducting a favorable, stable business. Speaking about profitability, it can be argued that it is stabilized at a low level, but this indicator for production assets and current assets is close to the norm, which is typical for a manufacturing enterprise. The business sector is showing consistently good performance, with the exception of accounts receivable turnover.

As a result, taking into account the assessment of the income and expenses of the enterprise, we can say that the goals of the organization for 2009:

a) improving the quality of manufactured marketable products;

b) modernization of production with the replacement of parts, which has a high physical wear and tear, in order to improve the quality of the manufactured marketable products;

c) purchase of a laminating and varnishing machine for the processing of the base with the application of a bleached layer and the production of a two-layer boxboard;

d) ensuring the overall increase in the income of the enterprise;

e) development of the corporate governance system.

were not fully implemented, and, moreover, ineffectively, which ultimately led to negative profits and significant accounts payable.

Bibliography:

1. Makarova L.G., Makarov A.S., Economic analysis in the management of company finances. Tutorial. - 2nd ed., Rev. and add. / Ed. L.G. Makarova. - Nizhny Novgorod, Publishing house of NNSU, 2002
2. Annual report of the organization OJSC "Polygraphcarton".
3. Methodical instructions for the analysis of the financial condition of organizations. Approved. By order of the FSFR dated January 23, 2001, No. 16
4. PBU No. 4/99: Financial statements of the organization: Regulation on accounting. Approved. by order of the Ministry of Finance of the Russian Federation of July 6, 1999 No. 43n
5. PBU 9/99: Income of the organization: Regulation on accounting. Approved. by order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 32n
6. PBU 10/99: Organization Expenses: Accounting Regulations. Approved. by order of the Ministry of Finance of the Russian Federation of May 6, 1999 No. 33n
7. About the forms of the financial statements of organizations. Order of the Ministry of Finance of the Russian Federation of July 22, 2003 No. 67n

Applications

Annex 1

Organization's accounting statements

Appendix 2

Analytical balance-net asset