Анализ финансовой деятельности предприятия.
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II . 1-1
, 1997
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- - 1995 .
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01.04.1995 ,
01.10.1995 . ,
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( 1 -
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P.S. :
021(1 3) ,
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021 ( 021 ) , 1 ( 1 ) ,
3 ( 3)
3. .
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( .. ,
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:
021(13) 19.3
----------------- =
---------- * 100 = 1.17 %
020(13) 1650.0
021(14) 28.9
----------------- =
---------- * 100 = 1.75 % ,
020(14) 1650.0
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( ) , 1
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50865.0
------------------- = ---------- =
30.83 . .
020(14) 1650.0
-
. :
090(23) 5307.6
----------------- = --------- =
3.22 . .
020(14) 1650.0
-
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* =
; :
090(23) 5307.6
----------------- = ---------
* 100 = 10.43%
50865.0
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= 30.83 * 0.1043 = 3.22
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050(23) 5447.7
----------------- = -------- * 100
= 212.2 %
040(24) 2567.3
090(23)
5307.6
------------------------------------- =
-------------------- * 100 = 65.98 % .
480(13) + 480(14) 3972.6 + 4071.4
:
[ 480(13) + 480(14) ] / 2 ( 3972.6 +
4071.4 ) / 2
-------------------------------------------- =
--------------------------- = 0.55 .
090(23) - 200(23) 5307.6 -
2036.2
, .
( , )
, :
010(23)
9765.0
------------------------------------------------------------------------
-------- = ---------------------------- = 23.97
[ 199(13) + 175(13) + 199(14) + 175(14) ] / 2 (
261.0+340.0+213.6 ) / 2
23.97 -
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90 : 23.97 = 3.4
.
( , )
2 , :
040(24)
2567.3
------------------------------------------- =
------------------ = 3.74 .
[ 180(13) + 180(14) ] / 2 ( 733.7 + 637 )
:
90 : 3.74 =
24.1
,
:
3.4 + 24.1 =
27.5
.
, .
:
50865.0
-------------------------------------------- =
--------------------------- = 7.2
[ 780(13) + 780(14) ] / 2 [ 9169.8 + 5012.2 ] / 2
:
50865.0
-------------------------------------------- =
--------------------------- = 12.6 .
[ 480(13) + 480(14) ] / 2 [ 3972.6 + 4071.4 ] / 2
. ( )
:
9765 : 7815.0 = 1.249 ( 125
% )
( ) :
5307.6 : 5117.1 = 1.04 ( 104 %
)
,
,
.
, - 4157.6 . .
( 5012.2 - 9169.8 )
.
6365.4 .. 2551.2 ..
- 69.42 % 50.9 %
601.0 ..
213.6 .. 6.55 % 4.26 % .
.
.
:
,
: ( 157.1 : 7427.9 ) * 100 = 2.12 % ; ( 91.5 : 2820.5 )
* 100 = 3.24 % .
: 157.1 - 91.5 = 65.5 ( 91.5 : 157.1 ) * 100 =
58.24 % .
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15.4 .. 121.9 .. ,
( 154 : 5186.0 ) * 100 = 0.29 % ( 121.9 :
2040.5 ) *100 = 5.97 % .
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:
1 - 1
(080)
2 - 2
(180)
3 - 3
(330)
1 - 1
(480)
2 - 2
(770)
: 1 + 500 + 510 - 1 . :
:
480(13) + 500(13) + 510(13) - 080(13) = 3972.6 -
1730.7=2241.9 ..
:
480(14) + 500(14) + 500(14) - 080(14) = 4071.4 -
1812.8 = 2258.6 ..
:
( 1 - 2258.6 / 2241.9 ) * 100 =
0.7 % .
, , :
2
---------------------------------- .
1 + 500 + 510 -1
:
:
180(14)
733.7
------------------------------------------------------------------------
-------- = -------------------- = 0.33 ( 33%);
480(13) + 500(13) + 510(13) - 080(13) 3972.6 -
1730.7
:
180(14)
637
------------------------------------------------------------------------
------- = ------------------- = 0.28 ( 28%).
480(14) + 500(14) + 510(14) - 080(14) 4071.4 -
1812.8
,
.
:
180(13) + 330(13)
733.7 +6705.4
--------------------------------------------------------- =
------------------ = 1.43 .
770(13) - 500(13) - 510(13)
5197.2
:
(14) + 330(14)
637 + 2562.4
--------------------------------------------------------- =
------------------ = 3.40 .
770(14) - 500(14) - 510(14)
940.8
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: ( 733.7 + 6705.4 - 157.1 ) / 5197.2 = 1.40 .
: ( 637 + 2562.4 - 91.5 ) / 940.8 = 3.30 .
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:
330(13)
6705.4
---------------------------------------------------------- = -----------
= 1.29 ,
770(13) - 500(13) - 510(13) 5197.2
:
330(14)
2562.4
---------------------------------------------------------- = -----------
= 2.7 .
770(14) - 500(14) - 510(14) 940.8
:
: ( 6705.4 - 52.0 ) / 5197.2 = 1.28 ,
: ( 2562.4 - 52.0 ) / 940.8 =2.66 .
,
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0.5 - 1.0 .
, ,
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:
( 280 + 290 + 310 )(13) 94 +
6271.4
------------------------------------------------ =
--------------- = 1.22 ,
770(13)
5197.2
:
( 280 + 290 + 310 )(14) 18.1 +
2533.1
------------------------------------------------ =
------------------ = 2.7.
770(14)
940.8
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1650.0 .. ( 0201) .
(
31- 12.08.1994 . )
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2
+ 3
1 =
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2 - ( 500 + 510 + 730 +
735 + 740 )
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733.7 + 6705.4
1 = -------------------
= 1.43 ,
5197.2
:
637 + 2562.4
1 = ----------------- =
3.40 .
940.8
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1- 1
2 = ------------- .
2 + 3
:
4071.4 - 1812.8
2 = ------------------- =
0.7 .
637 + 2562.4
1 2
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3 = ( 1 + 6 / * ( 1 - 1
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1 -
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1 2 (
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3 =
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1
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1 -
( 1 ) ,
2 .
3
1 ,
. 1 = 3.39 :
637 + 2562.4
1 = ----------------- = 0.64 , 1 =
2 ,
5012.2
:
3.39 + 3 / 12 * (
3.39 - 0.64 )
3 =
------------------------------------ = 2 .
2
,
.
:
1. .. , ..
-
-
. - 1989 .
2. ., .
. 1993 .
3. ..
1982 .
4. ..
. 1976 .
5. ..
1984 .
6. . . , .. , ..
- - 1996 .
-
1. .
:
* ( 04 ) 010
---------- 100.0
* ( 05 )
011 ---------- 8.3
012 ---------- 91.7
:
* ( 01, 03 ) 020
1650.0 1650.0
* ( 02 )
021 19.3 28.9
022 1630.7 1621.1
( 07 ) 030
040
( 06 ) 050
( 75 ) 060
100.0 100.0
070
1 080
1730.7 1812.8
2.
(10 , 15 ,160 ) 100
14.6 20.3
(11) 110
:
* (12 , 16 ) 120
20.0 154.6
* (13)
121 77.3
122 20.0 77.3
(20,21,23,29,30,36,44) 130
38.1 --------
(31) 140
325.8
(40)
150
(41)
162 400
-
175
261.0 213.6
176
2 180
733.7 637.0
3. ,
(45) 199
340
:
, (62,76) 200
(62 ) 210
(78) 220
(68)
230
(73) 240
(71) 250
11.2
, (61) 260
(58) 270
:
(50)
280 94.0 18.1
(51)
290 6271.4 2533.1
(52)
300
(55, 56 , 57 ) 310
320
3 330
6705.4 2562.4
( 080,180,340,350) 360
9169.8 5012.2
-
1.
(85)
400 800 800
(87) 401
(86)
402
(88)
420
(88) 425
(96) 430
(97) 440
88 460
3172.6
:
* (80)
470 5307.6
* (81)
471 2036.2
472
3271.4
1 480
3972.6 4071.4
2.
(92) 500
(95) 510
(90) 600
(93) 610
(94) 620
:
, (60,76) 630
1220.0 135.0
(60) 640
(70)
650 356.0 356.0
(69) 660
176.0 192.0
. 65 670
(78 ) 680
(67) 690
22.6 6.9
(68)
700 3419.6 247.9
710 3.0 3.0
(64) 720
(75) 725
(83) 730
(88)
735
89 740
(82) 750
760
2 770
5197.2 940.8
( 480 770 ) 780
9169.8 5012.2
2
1 1995 . 1 1996 .
( , , )
( )
.
( ) -
.
.
.
1 .
( , )
010 9765.0 ---
015 --- 1750.0
020 ---
030 ---
040 --- 2567.3
050 5447.7
060
*
070 140.1
:
071
072
073
080 5447.7 140.1
090 5307.6
101 50865.0
*
- 11.4
- 120.2
, , -
0.6
- 7.9
2.
200 2036.2
210
:
220
230
250
260 25.4
%
%
.5 --- .3
1
2 3 4 5 6
(080) 1730.7 18.87
1812.8 36.17 + 17.3
(180+330 7439.1 81.13 3199.4
63.83 - 17.3
:
(100 + 122) 34.6 0.38
97.6 1.95 + 1.57
(162) 400
4.36 --- --- - 4.36
-
(199 + 175) 601 6.55
213.6 4.26 - 2.29
( 280+290 ) 6365.4 69.42
2551.2 50.9 - 18.52
( 480 ) 3972.6
43.32 4071.4 81.23 + 37.91
( 770 ) 5197.2 56.68
940.8 18.77 - 37.91
9169.8
100.0 5012.2 100.0 ----------
,
7.1 8.3
, ,
,
98.0 31.2
52.0 52.0
157.1 91.5