ny to finance its activities.condition is characterized by the availability of funding necessary for the normal operation of the business, the appropriateness of their placement and use efficiency, solvency and financial stability. The purpose of the analysis is not only to establish and assess the financial condition of the company, but also to constantly work towards its improvement.3 shows a diagram of the financial activity of JSC "Mashtorf." Financial analysis is a method of assessing retrospective and prospective financial condition of the company. Financial analysis in a market from an ordinary level of economic analysis has become the main method of evaluating the new economy.the performance indicators of production and economic activity of JSC "Mashtorf" and are summarized in the table in Appendix A. This analysis was performed using the annual financial statements for 2008 - 2009 years. (Appendix D, E). The performance tables of Appendix A.the study period revenues and cost of sales and services decreased in 2009 compared with 2008 to 184,431 thousand rubles. (29.47%). The level of cost of sales and services in sales revenue is also reduced, therefore, of "Mashtorf" gets smaller profit from sales. Gross profit decreased by 102,459 thousand rubles. (39.18%) in 2009 compared to 2008expenses decreased by 3,631 thousand rubles. (23.67%) in the 2009 Administrative expenses also decreased in 2009 to 36474 rubles. (26.14%) compared to 2008profit, as mentioned earlier, is reduced in 2009 to 62354 rubles. (58.47%). This negatively affects the activity of the enterprise.income during the study period decreased by 97504 thousand rubles. (36.29%), the costs also increase by 99412 thousand rubles. (36.53%). Before tax in 2009 decreased by 70695 thousand rubles. (88.44%) compared to the 2008 level of profitability is greatly reduced.profit of the company also fell by 55,737 rubles. (92.55%) in 2009 compared to 2008all of these indicators depends on the payroll of "Mashtorf." It decreases in 2009 to 43966 rubles. (26.89%). Also, the analysis shows that the average number of personnel in 2009 is reduced.average monthly wage for 2008 is reduced by 3,916 rubles. (22.29%), the enterprise accounting of "MashtorfДЂВ» operating accounting, headed by the chief accountant. Accounting Enterprise is an independent unit. At present JSC "Mashtorf" applies journal-order form of accounting. Technical and economic indicators show a decline in activity at JSC "Mashtorf" in the period under study, as a significant decrease in sales profit and all indicators. The main reason for this phenomenon - the decline in production., In a market economy, any commercial organization seeks to reap economic benefits. It is this goal orientation in the work is essential in business organization, it is recognized as the most important factor in terms of the conditions of formation of the financial resources of any organization, its financial capital. The mai...
