- •Calculation and graphic work on the course: Business analysis
- •Introduction
- •Section I. Theoretical part Analysis of composition, structure and dynamics of the property (assets) of the company
- •Section II. Calculation part
- •Dynamics, composition and structure of non-current assets
- •Dynamics of indicators of technical state of fixed assets
- •Dynamics of indicators of movement of fixed assets
- •Dynamics of indicators of the efficiency of fixed assets
- •3. Analysis of efficiency of use of labor resources of enterprise
- •Dynamics of indicators of labor productivity
- •4. Analysis of the material resources of the enterprise
- •Dynamics of inventory turnover
- •Dynamics of indicators of efficiency of using material resources
- •5. Overall assessment of the financial state of enterprise
- •Dynamics and structure of property
- •Dynamics and structure of sources of property
- •6. Analysis of the financial stability of an enterprise
- •Dynamics of the main relative indicators of financial stability
- •7. Analysis of liquidity and solvency
- •Analysis of balance sheet liquidity
- •Dynamics of relative indicators of liquidity and solvency
- •8. Analysis of business activity
- •The dynamics of overall performance of economic activity
- •Dynamics of indicators of business activity
- •9. Analysis of profitability of the enterprise
- •Level and dynamics of financial results
- •Level and dynamics of indicators of profitability
- •Conclusions
- •Literature
Level and dynamics of indicators of profitability
|
Indicators |
Indicator value |
Absolute deviation (+, -) | ||
|
Previous year |
Reporting year | |||
|
Gross margin of products,% |
181 |
241 |
+66 | |
|
Operating product profitability,% |
5,20 |
4,3 |
-1 | |
|
Net operating profitability of products,% |
4.2 |
3.3 |
-0.9 | |
|
Operating return on assets,% |
24.3 |
22.8 |
-1.5 | |
|
Net return on assets,% |
12.8 |
10.9 |
-1.9 | |
|
Net return on equity,% |
30.8 |
26.3 |
-4.5 | |
Analysis of the level and dynamics of profitability for years 2012-2013, the profitability of the enterprise during the reporting period was lower than in the previous period. For all analyzed parameters except for gross profitability, there is a negative trend, but gross margin increased by 66.
Conclusions
In carrying out this calculation and graphic work was considered to analysis of composition, structure and dynamics of the property (assets) of the company.
The optimal capital structure for a company is examined in the light of the factors that impact on a certain company in its internal and external business environment. It is also suggested that the choice of a capital structure is indeterminate and a particular combination of debt and equity that is most suitable in the current environment might not be the optimal capital structure as the business environment alters over the passage of time; therefore, this decision is dynamic and needs to be taken in the context of the recent changes in the business environment.
Also in the research was carried out economic activities of the private joint-stock company “Svitoch” in the following areas: the analysis of non-current assets, analyze the effectiveness of labor and material resources, the overall assessment of the financial situation, the analysis of financial stability, liquidity, solvency, business activity and profitability of its operations.
Literature
Building Business Solutions: Business Analysis with Business Rules by Ronald G. Ross, Gladys S.W. Lam -304 pages.
Business Analysis Techniques: 72 Essential Tools for Success by James Cadle, Debra Paul, Paul Turner – 272 pages
How to Start a Business Analyst Career by Laura Brandau
Seven Steps to Mastering Business Analysis by Barbara A. Carkenord - 384 pages.
http://www.ukessays.com/essays/finance/analysis-of-factors-that-determine-the-capital-structure-finance-essay.php
http://www.tankonyvtar.hu/en/tartalom/tamop412A/0007_e7_penzugyi_es_szamviteli_kontrolling_eng/analysis_of_the_composition_of_assets_and_liabilities_LNlmTbPCoJP8NaGI.html