Analysis of the efficiency of the enterprise is necessary for its managers to assess the financial situation and subsequent strategic planning. Also, the results of such an analysis of the enterprise are also needed by investors, creditors, auditors and other interested parties. But it should be noted that in a market economy, an objective assessment of the efficiency of enterprises is important not only at the micro level, since it is enterprises that are a constituent element of the country's economy as a whole.
It is necessary
the balance sheet of the enterprise
Instructions
Step 1
Analyze the main indicators of the enterprise, such as: sales volume, sales profit, cost and distribution costs. These indicators are displayed in the company's balance sheet for the current period. Employees of the accounting department are responsible for compiling the balance sheet of the enterprise. Then analyze the accounts receivable and payable of the enterprise. To do this, it is necessary to compare the amounts of receivables and payables, and also determine the degree of their increase.
Step 2
Assess the current production activities of the enterprise. To do this, it is necessary to calculate the profitability indicator of the enterprise, which shows how much profit from sales falls on one monetary unit of expenses. The profitability of the enterprise is calculated as the ratio of the profit from sales to the cost of goods sold. The profitability of the core business is expressed as a percentage.
Step 3
Analyze the structure of the company's equity capital. To do this, evaluate such components of equity capital as: authorized capital, additional capital, reserve capital, social fund, targeted finance and receipts. Data for the analysis of these indicators can be taken from the balance sheet of the enterprise for the reporting period. As a result of assessing the structure of the company's equity capital, it is possible to draw conclusions about how much of its own funds the company spends on production activities.
Step 4
Analyze the efficiency of the use of enterprise resources. To do this, evaluate the efficiency of using the company's fixed assets and intangible assets. Fixed assets include: buildings, structures, vehicles, equipment, etc. Intangible assets of an enterprise include: copyrights, programs, patents, licenses, trademarks, etc.
Step 5
Identify the factors and reasons that influenced the current state of the production activities of the enterprise. Then prepare and justify management decisions to identify and mobilize reserves to improve the efficiency of the enterprise's production activities.
