Dynamics of indicators of efficiency of using material resources

Indicator	Previous year	Reporting year	Absolute deviation (+, -)
Scope of production (without VAT and excise tax), ths. UAH	989053	978530	-10523
Material costs for production, ths. UAH	837156	787751	-49405
Material consumption of products UAH. / UAH.	1,181	1,242	0,061
Material return of products UAH. / UAH	0,846	0,805	-0,041

Material consumption of products increased in the reporting period on 0.061 due to lower material costs for production. Thisis a good thing. Material return of products comes in the reporting period by reducing the scope of production.

5. Overall assessment of the financial state of enterprise

The analysis of the balance sheet total (the total value of assets) of an enterprise carry out by comparing the data on assets of the enterprise, which it owns, at the beginning and end of the reporting period.

The overall assessment of the dynamics of the financial condition of the business conducted on the following parameters:

Coefficient of change of balance sheet total (c_bst) calculated by the formula:

C_BST= (458080-499988)/499988 = -0.08

Coefficient of income (revenue) volume change from the sale of products (goods and services) (c_i) is calculated:

C_I = (989053-978530)/978530 = 0.011

The excess of rates of income (revenue) from the sale of products (goods and services) compared with growth rates of of balance sheet total (C_BST < C_I) indicates the improvement of property use, the more effective use of financial resources.

Assessment of the dynamics, composition and structure of property of the enterprise is provided in analytical table (Table 8):

Table 8

Dynamics and structure of property

Indicators of asset balance	At the beginning of the reporting period		At the end of the reporting period			Deviation (+, -)
	Sum, ths. UAH	Structure, %	Sum, ths. UAH	Structure, %	absolute, ths UAH		relative, %	structure, %
1. Non-current assets	299710	65,427	299187	59,839	-523		-0,175	-1,248
1.1. Intangible assets	83	-	17	-	-66		-79,518	-
1.2. Unfinished construction	23326	-	30414	-	7088		30,387	-
1.3. Fixed Assets	274301	-	268683	-	-5618		-2,048	-
1.4. Long-term financial investments	-	-	-	-	-		-	-
2. Current assets	158370	34,573	200801	40,161	42431		26,79	101,24
2.1. Inventories	86640	-	81435	-	-5205		-6,008	-
2.2. Bills received	-	-	-	-				-
2.3. Receivables for goods, works, services	52043	-	102572	-	50529		97,091	-
2.4. Receivables on settlements, other current receivables	22067	-	13973	-	-8094		-36,679	-
2.5. Current financial investments	208	-	150	-	-58		-27,885	-
2. 6. Cash and cash equivalents	399	-	4996	-	4597		1152,130	-
3. Deferred expenses	0	-	20	-	-		-	-
4. Non-current assets and disposal groups	-	-	-	-	-		-	-
Property - total	458080	100	499988	100	41908		9,149	100

The largest share of the non-current assets occupy fixed assets (274301)at the beginning of the period and 268683 at the end), intangible assets - the smallest one (17) The structure of non-current assets at end of are increased (101.24%).

Describing the dynamics of current assets, it is possible to observe a significant effect on the their increasing (+42431) the change in the value of receivables (+50529).

The largest share of the current assets occupy receivables for goods, works, services.The volume of inventories increased compared with previous period (+50529). As a result current assets increased to (+42431).

Table 9