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6. Вместе с тем, как показывают результаты проведенного анализа, организация располагает еще достаточными резервами для существенного улучшения своего финансового состояния. Для этого ему следует более полно использовать производственную мощность организации, сократив простои машин, оборудования, рабочей силы, материальных и финансовых ресурсов; более оперативно реагировать на конъюнктуру рынка, изменяя в соответствии с его требованиями ассортимент продукции и ценовую политику. Все это позволит увеличить прибыль, пополнить собственный оборотный капитал и достигнуть более оптимальной финансовой структуры баланса.
7. Предлагается динамика развития предприятия, учитывающая активное исследование рынка, создание эффективной системы продвижения и сбыта продукции.
8. Так же необходимо в будущем сохранить положительную динамику показателей деловой активности и рентабельности.
9. Все сказанное выше позволяет сделать вывод, что финансовое состояние анализируемой организации является довольно устойчивым и стабильным.
Результаты деятельности компании «Проспект» полностью соответствуют позиции активно развивающейся компании, нацеленной на повышение конкурентоспособности, расширение рынков сбыта и диверсификацию производства. Анализ состояния и структуры активов ООО «Проспект» показывает картину устойчивого и динамичного роста, свидетельствует о достаточной прочности финансового состояния предприятия.
CONCLUSION
The stability of the financial position of the enterprise depends to a large extent on the appropriateness and correctness of the investment of financial resources in assets. Assets are dynamic in nature. In the process of functioning of the enterprise both the amount of assets and their structure undergo constant changes. The most general idea of qualitative changes in the structure of assets and their sources, as well as the dynamics of these changes, can be obtained by analyzing the company's statements.
Based on all of the above, we can conclude that the company must have a flexible capital structure, to be able to organize its movement in such a way as to ensure a constant excess of income over expenditures in order to maintain solvency and create conditions for self-reproduction.
The main emphasis should be placed on taking measures to prevent overdue accounts payable, which could lead to penalties and worsen the analysis of the company's assets and liabilities.
Having analyzed the condition and structure of assets of "Prospect", we can conclude that there are risks that the company may face: it is the risk of reducing financial stability. This risk is generated by imperfection of capital structure (excessive share of borrowed funds used), which generates imbalance of positive and negative cash flows of the company in terms of volumes.
The theoretical materials of various authors, regulatory and legal framework, textbooks in the field of accounting and financial analysis, the material of accounting statements were used as the initial information base.
In this work, theoretical issues of the analysis of the enterprise's balance sheet assets were described, and on the basis of the theoretical material presented, this analysis of the financial and economic activity of the enterprise was carried out in practice.
As a result of the work done, the following conclusions and suggestions can be made:
1. During the analysis of trade organization "Prospect" LLC, a positive trend is traced, expressed in an increase in property potential. A particular danger to the financial position of the organization is a significant imbalance in the structure of assets and liabilities of the company. For example, an excessively large share of assets is occupied by inventories, and in liabilities - accounts payable, which negatively affects the liquidity and financial stability.
2. For elimination of negative results of organization analysis, it is recommended to set optimal level of inventory, eliminate overstocking and deficit of goods, facilitate acceleration of inventory turnover with the help of automated control system, reduce working capital, reduce the need in credit resources. Increasing the accuracy of forecasts, qualitatively improve the process of preparing and making decisions, which will reduce the labor intensity of data processing and use, as well as reducing the cost of illiquid goods, increasing daily revenue in the long term.
3. Increase in non-current assets of the trade organization was on the line of increasing fixed assets. Thus, increase in the value of fixed assets for the year amounted to 1154 thousand rubles, or 75.97% by the beginning of the year.
Distribution of funds is not yet effective. The bulk of the organization allocated the funds to the growth of current assets, which is caused by the specifics of trade activities. But even under these conditions, the current liquidity ratio was 1.51, which is below the norm, therefore, the trade organization as yet cannot cover a large mass of attracted funds with liquid assets.
4. In order to improve the financial condition, in particular to increase the financial stability of the trade organization of LLC "Prospect", it is necessary to increase the turnover of tangible current assets, thereby eliminating the imbalance in assets and liabilities.
5. Aiming to prevent or eliminate unfavorable phenomena for business by using the whole potential of modern management, development and implementation of a special program at the enterprise, which has a strategic nature, allowing to eliminate temporary difficulties, maintain and increase market positions under any circumstances, relying mainly on its own resources.
6. At the same time, as the results of the analysis show, the organization still has sufficient reserves to significantly improve its financial condition. To do this, it should more fully use the production capacity of the organization, reducing the downtime of machinery, equipment, labor, material and financial resources; more quickly respond to market conditions, changing in accordance with its requirements range of products and pricing policy. All this will increase profit, replenish own working capital and achieve a more optimal financial structure of the balance sheet.
7. Proposed dynamics of enterprise development, taking into account active market research, creation of an effective system of promotion and sales of products.
8. It is also necessary to maintain the positive dynamics of the indicators of business activity and profitability in the future.
9. All of the above makes it possible to conclude that the financial condition of the analyzed organization is quite stable and stable.
The operating results of Prospect are fully consistent with the position of actively developing company, aimed at improving competitiveness, expansion of sales markets and diversification of production. Analysis of the state and structure of Prospect assets shows a picture of stable and dynamic growth, indicates sufficient strength of the financial condition of the company.
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