Education Committee of the Jewish Autonomous Region of the OGPOBU "Agricultural College"
Work done by students
accounting department
3 courses, groups B-31:
Omelchenko Daria Yurievna
Fintisova Daria Vladimirovna
Chugunova Kristina Valerievna
Dedu Inga Ivanovna
Goals and objectives of production practice
PRACTICE OBJECTIVES:
- collection and preparation of information for subsequent processing and execution of a report on the chosen direction and the qualifications assigned;
- deepening the theoretical knowledge and practical skills acquired in the field accounting in work with automated accounting programs in a computer environment.
PRACTICE OBJECTIVES:
- development of professional thinking;
- acquisition of skills and abilities in compiling and processing accounting documentation for all sections of accounting;
- developing skills to work with regulatory framework accounting and processing of accounting data on professional computers;
- collection of materials for writing a report on the practice;
- checking the professional readiness of a future specialist for independent labor activity as an accountant;
- study of the structure of accounting, distribution of responsibilities between employees of accounting and the form of accounting adopted at the enterprise.
The purpose of the enterprise
main view activity of the enterprise is Scientific research and developments in the field of natural and technical sciences.
Additional types enterprises are:
- Cultivation of cereals and leguminous crops;
- Growing potatoes, table root crops and tuber crops with a high content of starch or inulin;
- Breeding of cattle.
Industries that FSUE "Bashmak" develops:
- Agriculture, hunting and provision of services in these areas;
- Scientific research and development.
Enterprise characteristics
FGUP "Bashmak" was founded in 1956 and is a production and research institution of the Russian Academy of Agricultural Sciences.
The enterprise is engaged in the production of elite seeds and breeding cattle of the Hereford breed to meet the needs of agricultural producers in the region.
The production services of the enterprise are:
1 tractor-field-breeding brigade (which includes 2 links - soybean-grain - 8 people and fodder-producing - 6 people); - a link for processing products for grain flow - 5 people; - beef cattle service team - 8 people; - car garage - 5 people; - repair shops - 5 people.
Cash
The enterprise has 2 current accounts - in JSC "Sberbank of Russia" and JSC "Rosselkhozbank".
In accordance with the Regulations on the procedure for maintaining cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation dated October 12, 2014 No. 373-P and based on the calculation of the cash balance limit, the FSUE “Bashmak” cash desk limit is 10,000 rubles.
Wage
Wages in crop production
Payment for labor in crop production at tractor-transport work is made for worked-out norm-shifts or by time according to registration sheets. Tractor drivers-machinists, depending on the qualifications assigned, are monthly paid a premium for classiness to piecework earnings: 1st class - 20%, 2nd class - 10%.
For continuous work experience, tractor drivers-machinists are paid an allowance in% of the amount of basic earnings:
Continuous work experience in this economy
2 to 5 years
The size allowances
5 to 10 years
10 to 15 years old
Over 15 years
Wage
Compensation of workers road transport and repair shops
The remuneration of labor of road transport workers can be paid both piecework and time. Truck drivers are paid on a piece-rate system for tons of transported cargo. With time-based wages, the work of car drivers for the transportation of people, in cars and buses.
Bonuses are set for high-quality performance of work on time and ahead of schedule.
The accrual and payment of bonuses are made subject to the availability of funds for payment.
Wage
Wages in animal husbandry
Livestock breeders are remunerated for products and for servicing animals at rates for the gain, offspring and for caring for the animals. For the purposes of the material interest of workers, a bonus is issued for gain, offspring, care in the amount of 30% of the salary.
At the end of the year, for the safety of the livestock, livestock workers are paid payments in the amount of 500 rubles. per head of cattle, but not more than 2 average monthly wages.
Wage
Remuneration of managers, specialists and employees
Remuneration for the labor of executives, specialists and employees is made according to salaries established on the basis of the 18-digit tariff scale employees and tariff and qualification characteristics of managers, specialists and employees of agricultural enterprises.
Bonuses are made for exceeding the average level of production and comparable prices for the previous three years.
inventories
This organization is engaged in agricultural activities, namely, it grows cereals and leguminous crops, potatoes, table root and tuber crops. Part of the grown products is classified as finished products, then for sale, and the other part is for seeds, which means it is in stocks for further planting and growing.
fixed assets
Fixed assets of the organization and depreciation of fixed assets are accounted for in the following accounts and sub-accounts:
Finished products
Finished products in FSUE "Bashmak" are accounted for on account 43 "Finished products", such as: soybeans, corn for silage, cereals and legumes, potatoes, large meat cattle etc. According to the Debit of account 43, receipts from accounts 20.1 "Crop growing", 20.2 "Livestock" are taken into account, and according to Credit 43 of the account, disposal is taken into account.
Finished products are sold to suppliers on the side, as well as on account wages in kind.
Economic indicators
Net loss (RAS) of FSUE "Bashmak" of the Russian Agricultural Academy for 2013 under RAS amounted to 4.87 million rubles. against a profit of 14.79 million rubles. a year earlier. This follows from the company's report. The company's sales decreased by 13.63% to 12.22 million rubles.
Net loss (RAS) of FGUP BASHMAK increased 1.89 times to 9.21 million RUB over 2014, the company informed. from 4.87 million rubles. for the same period of the previous year. The company's sales decreased by 19.12% to 9.89 million rubles. The cost of production for the reporting period amounted to 31.20 million rubles. Loss before tax of FSUE "BASHMAK" for 2014 decreased 1.89 times to 9.21 million rubles. from 4.87 million rubles. for the same period of the previous year.
Financial indicators of the enterprise
One of the main indicators characterizing the activity is the turnover. All trade and economic activities of the "Shoe" of the Russian Academy of Agricultural Sciences, federal state unitary enterprise, is analyzed through financial and economic indicators. Key financial indicators economic activity"Shoe" of the Russian Academy of Agricultural Sciences, federal state unitary enterprise, for 2011 - 2014
Revenue (thousand rubles)
Net profit (thousand rubles)
Key financial indicators
Revenue and profit by years
Conclusion
We are the 3rd year students of the accounting department who had an internship at the Federal State Unitary Enterprise "Bashmak". During the course of accounting practice, I became convinced of its expediency.
FSUE "Bashmak" is one of the largest agricultural enterprises. The work of the accounting apparatus in the economy is organized at a sufficient level, accounting is carried out in accordance with the Laws, regulations, instructions. Accounting in FSUE "Bashmak" is carried out according to the journal-order form of accounting.
According to the assignments for the internship, some documents were absent at the enterprise, because they are located in the main office in Khabarovsk. The organizational activity of the enterprise is working normally and all the data and applications in our reports are fully consistent with the actual accounting and financial accounting at this enterprise.
PRESENTATION FOR THE REPORT ON INDUSTRIAL PRACTICE The presentation was prepared by: Student gr. R - 311 Roslyakova Christina
OBJECTIVES OF INDUSTRIAL PRACTICE: 1 Formation of a holistic view of the work performed by the operator for oil and gas production and clarification of its place in the organizational structure of the enterprise. 2 Gathering necessary information for course work.
1 Consolidation of theoretical knowledge and the acquisition of deeper practical skills, work experience in the specialty and profile of work in operating enterprise or organizations. OBJECTIVES OF INDUSTRIAL PRACTICE: 2 Familiarization with the enterprise, its history, activities, organizational - economic structure, management system and planning system, company strategies; 3. Completion of the field trip report
The history of creating such a reliable and stable supplier of energy resources dates back to 1989, when the Ministry gas industry The USSR was transformed into the State Gas Concern "Gazprom". On the this moment OAO "Gazprom" by the size of the organization belongs to the class of "big" business. In the world ranking of oil and gas companies, Gazprom ranks first in terms of natural gas production. In terms of oil production and refining, Gazprom is one of the five largest Russian oil companies and among the twenty world leaders in the oil business.
The company carries out the following main types of economic activities: 1) Exploration and production of gas; 2) Gas transportation; 3) Sale of gas; 4) Oil production and gas condensate; 5) Processing of oil, gas condensate and other hydrocarbons and sale of processed products. Other types of financial and economic activities: construction, production of electrical and thermal energy, and asset management.
OOO Gazprom Dobycha Shelf 1 Founded in 2008 as part of a program to develop the shelf of the Arctic and Far Eastern seas. 2 A feature of the operation project is the complete absence of surface structures. 3 It is planned that the gas produced at the field will go through the Sakhalin-Khabarovsk-Vladivostok trunk pipeline, 4 Condensate through the condensate pipeline will be sent to the existing Sakhalin Energy oil pipeline. 5 The construction of the facility took a record short time- only three years. 6 The first gas launch was carried out in October 2013. 7 In the current 2014, it is planned to drill another production well. 8 The planned launch of the Kirinskoye gas condensate field is scheduled for the second quarter of this year. 9 The total gas resources of the Sakhalin-3 project are estimated at about 1.1 trillion cubic meters. m. 10 In general, the project is designed for 25 - 30 years.
WELL SHELL EQUIPMENT Subsea Christmas tree type with anti-trawl protection structure Manifold Tee End device Monoethylene glycol (MEG) pipeline Hose cable Gas pipeline
Xmas tree 1 - orienting core, 2 - tree, 3 - hydraulic valves, 4 - wellhead, 5 - guiding structures
TECHNOLOGICAL PROCESS OF GAS PREPARATION MPC Valve assembly Block of cork catchers Gas preparation shop Compressor station for gas stabilization and UKUG
RESPONSIBILITIES OF THE OPERATOR FOR OIL AND GAS PRODUCTION An operator for oil and gas production of the 4th category must be able to: 1. Conduct the technological process for all methods of oil, gas, gas condensate production, gas injection and withdrawal and ensure uninterrupted operation of wells, installations 2. Integrated gas treatment, group metering units, pumping and compressor stations, underground gas storage stations and other oilfield equipment and installations technological equipment under the guidance of a highly qualified operator. 4. Perform installation, dismantling, Maintenance and repair of ground fishing equipment, installations, mechanisms and communications. 5. Conduct preventive work against hydrate formations, deposits of paraffin, resins, salts and calculation of reagents for these works. 6. Measure the values of various technological parameters using instrumentation. 7. To carry out the removal and transfer of well operation parameters, control over the operation of automation and telemechanics. 8. Participate in well survey work
An operator for the extraction of oil and gas of the 4th category must know: 1. Basic data on the oil and gas field, the regime of deposits. 2. Physical and chemical properties of oil, gas and condensate. 3. Technological mode of well maintenance. 4. Arrangement and principle of operation of complex gas treatment units, group metering units, systems for collecting and transporting oil, gas, condensate, gas injection and extraction, maintenance of instrumentation, equipment, automation and telemechanics. 5. Specification and rules for the operation of land-based fishing equipment, installations, pipelines and instruments. 6. General concepts on methods for intensifying oil and gas production, well research, development of oil and gas fields, underground and overhauls wells. 7. Fundamentals of equipment and technology for drilling and development of oil and gas wells. 8. Rules for the operation of field electrical equipment and work on electrical installations. 9. General qualification characteristics for 3-7 digits.
CONCLUSION acquaintance with the technology of gas and gas condensate production at the Kirinskoye gas condensate field; study of the principle scheme of the installation of complex gas treatment; supervision of works on control of installations at the field from the central control panel, participation in maintenance of the fuel and impulse gas treatment unit, condensate preparation workshop, monoethylene glycol and methanol pumping station, monoethylene glycol regeneration workshop, condensate storage tank farm. As well as participation in the maintenance of technological regimes, filling out magazines, studying the technological schemes of the enterprise.
Churkin Denis
Before the practice, the task was to acquire practical experience work within the framework of PM.01. Assembly, installation and dismantling of devices, blocks and devices various kinds radioelectronic engineering specialty 210414. The report reflects the skills and practical experience acquired during the practice, as well as mastered general and professional competencies.
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Mastering general and professional competencies during the internship at Security Technologies - Achinsk LLC Author: Churkin Denis, group 435-RT Supervisor: Kostromitinova O.P. Achinsk, 2015 KGBPOU Achinsk College industry technologies and business
The purpose of the practice is to consolidate and improve acquired in the learning process professional skills development of common and professional competencies development of modern production processes adaptation to the specific conditions of the organization's activities The task is to gain practical experience in the framework of PM.01. Assembly, installation and dismantling of devices, blocks and devices of various types of radio electronic equipment, namely, experience in performing the technological process of assembly, installation and dismantling of devices, blocks and devices of radio electronic equipment in accordance with the technical documentation professional activity: knots and functional blocks of products of radio-electronic engineering; electrical radio materials and components; technological processes on assembly, installation and adjustment of products of radio-electronic equipment; control and measuring equipment; equipment for assembly and installation work; technical documentation; primary labor collectives. Types of work: study of regulatory, design and technological documentation preparation for the work of equipment, tools, fixtures. implementation of the installation of radio systems, devices and blocks in accordance with the technical documentation; performance testing of electroradioelements, control of insulation resistance and conductors; verification of assembly and installation using measuring instruments and devices; implementation of the dismantling of individual components and blocks of radio electronic equipment (RET) with the replacement and installation of parts and components;
Limited company "TEKHNOLOGIYA BEZOPASNOSTI - ACHINSK" DIRECTOR Panteleev Igor Leonidovich Electrical installation works Effective since 10/26/2009 Characteristics of the enterprise activity Installation, repair and maintenance of security systems; Installation and adjustment of equipment and systems fire safety; Repair and maintenance of fire protection equipment and systems; Installation and adjustment of systems: security video surveillance, access control; Supply of equipment for the installation of fire and security alarms; Installation, repair and maintenance of warning and evacuation systems in case of fire
Organizational structure enterprises Safety and fire safety requirements
Integrated security system Fire and security alarm system is a specific set technical means, which are combined into single system and serve for timely notification of fire or unauthorized entry.
Technical equipment and equipment for mounting and dismantling and assembly of devices, blocks and devices of the fire and security alarm system as one of the types of electronic equipment
Preparatory work carried out outside the facility a) acquisition of equipment, products and materials in accordance with the working documentation; b) the acquisition of tools, fixtures and fittings, based on the scope of work, their volume, as well as the specifics of the work at the facility, for example: c) the assembly of complex equipment that, for technical or technological reasons, is impossible or inappropriate to assemble directly at the facility; d) installation of software that, for technical or technological reasons, is impossible or impractical to install directly at the facility; e) (to) packaging and labeling of equipment in accordance with customer requirements; f) delivery to the place of installation work and placement of equipment, cable products, consumables, tools, fixtures, equipment and measuring instruments.
Basic measuring devices, tools and accessories Measuring tool: - steel tape measure not less than 10 m long or laser rangefinder; - laser level or hydraulic level; - caliper; - Megger for voltage. Mechanical tool: - core; - hammer; - pliers; - hacksaw for metal; - a set of drills and drills, including concrete drills; - a screwdriver with a set of interchangeable bits; - set of wrenches; - large side cutters; - small side cutters. Electric tool: - perforator; - cordless screwdriver; - angle grinder; - flashlight; - soldering iron; - building hair dryer; - hot glue gun Inventory and special tools: - step-ladder not less than 3 m high; - an electric extension cord with a length of at least 20 m with a number of sockets of at least two; - a set of tools for mounting an optical cable.
Installation work installation of the linear part of the systems (cable conduits, cable lines); installation of central equipment (reception and control devices, workstations); installation of peripheral equipment (detectors, television cameras).
Installation of the linear part of the systems preparation of holes, grooves, niches and nests in foundations, walls, partitions, ceilings and coatings necessary for laying cable routes(construction works); installation of supporting structures and suspensions, installation of embedded elements (installation of cable ducts); installation of cable lines; control of parameters of cable lines.
Installation of central and peripheral equipment
Commissioning works autonomous adjustment of the system; complex adjustment of the system. At the stage of autonomous adjustment of systems, perform: verification of the completed installation of equipment for compliance with the requirements working documentation; checking the correctness of the passage of signals; calculation and adjustment of equipment parameters in accordance with the manufacturer's instructions and working documentation; adjustment of equipment settings during its operation. At the stage of complex adjustment, perform: refinement of the characteristics of the system, adjustment of the values of the equipment settings, taking into account their mutual influence in the process of work; checking the operation of the system "under load" and determining its suitability to ensure the operation of equipment with a performance corresponding to the working documentation; verification of interaction with associated engineering systems. My colleagues
History of origin "Lebedinsky Mining and Processing Plant" was founded in 1967 "Lebedinsky Mining and Processing Plant" was founded in 1967 Open joint-stock company"Lebedinsky Mining and Processing Plant" Open Joint Stock Company "Lebedinsky Mining and Processing Plant" was created by transforming a state-owned enterprise into an open joint-stock company in accordance with the Decree of the President Russian Federation"On organizational measures for the transformation state enterprises, voluntary associations of state enterprises into joint-stock companies” of July 1, 1992.
Open Joint Stock Company "Lebedinsky Mining and Processing Plant" is the largest enterprise in Russia for the extraction and enrichment of ferruginous quartzites and the production of high-quality raw materials for ferrous metallurgy and, according to mining experts, the most promising enterprise in the iron ore industry of the central region of Russia.
In terms of reserves, concentration, quality and technological characteristics the raw material base is unique. The balance reserves of ore of the Lebedinsky deposit amount to more than 6 billion tons, which guarantees the availability of high-quality raw materials and, therefore, a long-term development perspective of more than 250 years. Twice the plant is listed in the Guinness Book of Records: as an enterprise developing a field that is unique in terms of reserves iron ore and as having the world's largest open pit for the extraction of non-combustible minerals.
The Society carries out the following types activities: mining and enrichment of iron ores; extraction and enrichment of iron ores; production of products based on the integrated use of mineral raw materials; production of products, as well as the performance of work and the provision of services for industrial and technical purposes; production of consumer goods, provision of services to the population; implementation of training (retraining) and advanced training of personnel to ensure the economic activities of the Company; other types of activities not prohibited by the current legislation of the Russian Federation, including those not provided for by the Charter.
Composition of employees: Name of types economic activity Number of employees 2007 2008 Total including by type of activity: Iron ore mining open way Publication of newspapers88 Activities of hotels and restaurants48- Providing social services Activities in the field of radio broadcasting and television99 Number of employees by type of activity for the years.
Organizational structure of the Commercial Directorate: Commercial Director Head of Sales Support Department Sales Department Commercial Department Export-Import Operations Department Deputy Commercial Director for Shipping Logistics Department Railway Transport Department Deputy Commercial Director for Procurement Head of Procurement Department Deputy. Head of Procurement Department Technological Materials Department Mining Equipment and Casting Department Equipment Department Imported Components Department Spare Parts Department Planning Department Production Preparation Department
Organization and technique of foreign economic operations According to the data obtained as a result of marketing operations, the company identifies potential buyers and sends them commercial proposal. In order for a potential buyer to treat the presented products with great confidence, samples are provided to him and negotiations are held. Based on the data obtained as a result of marketing operations, the company identifies potential buyers and sends them a commercial offer. In order for a potential buyer to treat the presented products with great confidence, samples are provided to him and negotiations are held.
Features of drawing up foreign trade contracts A foreign trade contract is executed in two languages. It reflects: Subject of the contract Price and total amount of the contract Terms of payment Terms and conditions of delivery Packaging, marking, shipment and shipping documents Guarantees Acceptance of goods and filing claims Sanctions ArbitrationForce majeure General terms Legal addresses and bank details of the parties
The goods transported abroad must be accompanied by shipping documents: Waybills Customs declarations Certificates of quality Certificates of origin Bill of lading (shipping document containing the terms of the contract sea transportation cargo. Is an security, giving its holder the right to dispose of the cargo) Navigational receipt (ship's document confirming the acceptance of the cargo for transportation. It is the basis for issuing a bill of lading. Reflects the fact of transfer of responsibility for the cargo from the sender to the ship (carrier)
Methods of registration of customs declarations When exporting products, it is obligatory to issue a customs declaration. So the company does not have qualified specialists who must undergo special training and have a qualification certificate, in 2005 an agreement was signed with a trading broker manufacturing enterprise Contact".
In order to simplify the procedure, the electronic declaration method was introduced. The mechanism of this innovation is quite simple. An employee of the plant brings documents to a specialist in customs clearance, after which he prepares a customs declaration in a special program. The following information is entered into the electronic form: the name of the goods, its direction and quantity, the recipient, the number of the contract and additions to it, the terms of delivery and the price of the goods. After calculating the customs payments, the customs declaration is ready. The accuracy of the information specified in the finished customs declaration (GDT) is confirmed by electronic digital signature. It allows customs officers to identify the sender and excludes the possibility of making changes by unauthorized persons. The mechanism of this innovation is quite simple. An employee of the plant brings the documents to a customs clearance specialist, after which he prepares a customs declaration in a special program. The following information is entered into the electronic form: the name of the goods, its direction and quantity, the recipient, the number of the contract and additions to it, the terms of delivery and the price of the goods. After calculating the customs payments, the customs declaration is ready. The accuracy of the information specified in the finished customs declaration (GDT) is confirmed by an electronic digital signature. It allows customs officers to identify the sender and excludes the possibility of making changes by unauthorized persons.
When the declaration is certified, a package of documents is sent via digital communication channels to the server of the central customs administration, where each declarant is allocated a special segment for storing information. The declaration is then sent to the customs inspector. When the declaration is certified, a package of documents is sent via digital communication channels to the server of the central customs administration, where each declarant is allocated a special segment for storing information. The declaration is then sent to the customs inspector. The customs inspector will see the declaration within a couple of minutes after sending, and within three hours he must decide whether to release the goods or refuse. After that, the CCD is returned to the customs broker. The customs inspector will see the declaration within a couple of minutes after sending, and within three hours he must decide whether to release the goods or refuse. After that, the CCD is returned to the customs broker.
Main consumers of products Consumers of LebGOK products are both the CIS countries (Ukraine, Belarus, Kazakhstan, Moldova, Latvia) and a large number of far-abroad countries. These include: Finland, Germany, Hungary, Slovakia, Czech Republic, Poland, Romania, Bulgaria, Norway, Austria, Turkey, Thailand, Italy, Spain, USA, Thailand, Italy, Spain, USA, as well as the Netherlands, Korea, Iran, as well as the Netherlands, Korea, Iran, India, China, Greece, England, Iceland, Indonesia, Iceland, Indonesia, France, Japan, Yugoslavia. France, Japan, Yugoslavia. But preference in sales But preference in the sale of products is still given to domestic partners.
The company trades directly only with the metallurgical enterprises of Belarus and Ukraine. Export of goods to other countries occurs through trading company Ferrous Metal Co. The company trades directly only with the metallurgical enterprises of Belarus and Ukraine. Export of goods to other countries takes place through the trading company Ferrous Metal Company.
The consumers of iron ore briquettes are enterprises of importing countries: Ukraine (25%) Ukraine (25%) Netherlands (14%) Turkey (11%) Korea (7%) China (7%) And also: Iran, Slovakia, Czech Republic, Spain, Moldova, Great Britain, Italy, Austria, Thailand, Belgium, Sweden, Japan, Indonesia, Greece, Taiwan, Poland, Republic of Belarus. And also: Iran, Slovakia, Czech Republic, Spain, Moldova, Great Britain, Italy, Austria, Thailand, Belgium, Sweden, Japan, Indonesia, Greece, Taiwan, Poland, Republic of Belarus.
The systematic delivery of products allowed the Company to consolidate its positions in the fundamentally new markets of Eastern and Western Europe, Southeast Asia without loss traditional markets sales. The systematic delivery of products allowed the Company to consolidate its position in the fundamentally new markets of Eastern and Western Europe, Southeast Asia without losing traditional sales markets.
Liquidity assessment The current liquidity ratio shows how many rubles of the Company's current assets account for 1 ruble of current liabilities. At the end of the reporting period, the coefficient value was 0.22. The current liquidity ratio shows how many rubles of the Company's current assets account for 1 ruble of current liabilities. At the end of the reporting period, the coefficient value was 0.22. The quick (urgent) liquidity ratio is calculated for a narrower range of current assets; the least liquid part of them, stocks, is excluded from the calculation. For 2008 the indicator decreased by 0.53 and amounted to 0.16. The quick (urgent) liquidity ratio is calculated for a narrower range of current assets; the least liquid part of them, stocks, is excluded from the calculation. For 2008 the indicator decreased by 0.53 and amounted to 0.16. The absolute liquidity ratio is the most stringent criterion of the Company's liquidity; it shows what part of short-term borrowings can be repaid immediately, i.e. at the expense Money and short-term investments. For the reporting year, the indicator was 0.01. The absolute liquidity ratio is the most stringent criterion of the Company's liquidity; it shows what part of short-term borrowings can be repaid immediately, i.e. through cash and short-term financial investments. For the reporting year, the indicator was 0.01. The decrease in liquidity indicators in 2008 was affected by a significant increase in short-term liabilities, which occurred due to the inclusion in their composition of a part of long-term loans payable in the current period.
Grade financial stability Financial stability is characterized by the ratio of own and borrowed funds. The coefficient of financial dependence increased from 1.52 to 4.47. This indicates a significant number of credit obligations of the Combine, which increases the risk of a cash shortage. The coefficient of financial dependence increased from 1.52 to 4.47. This indicates a significant number of credit obligations of the Combine, which increases the risk of a cash shortage. The financial stability ratio (characterizing the share of own and long-term borrowed funds in the balance sheet currency) decreased in 2008 by 0.22 to 0.74. The financial stability ratio (characterizing the share of own and long-term borrowed funds in the balance sheet currency) decreased in 2008 by 0.22 to 0.74.
Indicators of the level of profitability Profitability of production activities (recoupment of costs) determines how much the Company has profit from each ruble spent on the production and sale of products, works, services. The profitability of production activity (return on costs) determines how much the Company has profit from each ruble spent on the production and sale of products, works, services. The indicator of profitability of sales is determined by dividing the profit from sales by the amount of proceeds received from the sale of goods, products, works, services. The indicator of profitability of sales is determined by dividing the profit from sales by the amount of proceeds received from the sale of goods, products, works, services. These indicators of the level of profitability for 2008 are characterized by the following values: These indicators of the level of profitability for 2008 are characterized by the following values: ,6010,610,009
Return on assets Return on assets is a ratio showing how much proceeds from the sale fall on the unit cost of fixed assets. Return on assets is a ratio showing how much proceeds from the sale fall on the unit cost of fixed assets. In 2008, the return on assets increased by 0.013 points and is 3.765. The growth of this indicator is a consequence of the excess of the growth rates of sales proceeds (1.44 times) over the growth rates of the average cost of fixed assets (1.43 times). In 2008, the return on assets increased by 0.013 points and is 3.765. The growth of this indicator is a consequence of the excess of the growth rate of sales proceeds (1.44 times) over the growth rate of the average cost of fixed assets (1.43 times)
Capital intensity Capital intensity is an indicator that is inverse to capital productivity. The change in capital intensity shows an increase or decrease in the value of fixed assets by 1 ruble finished products, works, services. Capital intensity is an indicator, the return of capital productivity. The change in capital intensity shows an increase or decrease in the cost of fixed assets by 1 ruble of finished products, works, services. If the marginal indicator of capital intensity is less than one, there is an increase in the efficiency of the use of fixed assets and an increase in the utilization rate of production capacity. If the marginal indicator of capital intensity is less than one, there is an increase in the efficiency of the use of fixed assets and an increase in the utilization rate of production capacity. In 2008, capital intensity of fixed assets is 0.266. In 2008, capital intensity of fixed assets is 0.266.
Prospects for the development of JSC Lebedinsky GOK for 2009 The main tasks facing JSC Lebedinsky GOK for 2009 are aimed at ensuring the stable operation of the enterprise in the face of changing demand for iron ore. The main tasks facing OJSC Lebedinsky GOK for 2009 are aimed at ensuring the stable operation of the enterprise in the face of changing demand for iron ore. In the field marketing policy In the field of marketing policy 1. Maintaining partnerships with regular buyers of iron ore products. 2. Development of new sales markets. In the field commercial activities and financial management In the field of commercial activity and financial management 1. Increasing sales revenue, profitability and increasing the financial stability of the enterprise. 2. Maintaining the optimal level of receivables and payables. 3. Improving the efficiency of investment projects.
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