Анализ финансового состояния предприятия на примере ОАО "Межрегиональная распределительная сетевая компания Юга"

Анализ финансового состояния предприятия на примере ОАО "Межрегиональная распределительная сетевая компания Юга"

Содержание

Введение

1. Краткая характеристика предприятия ОАО "Межрегиональная распределительная сетевая компания Юга"

2. Показатели, характеризующие финансовое состояние предприятия

Заключение

Список литературы

Введение

Финансовое состояние предприятия является важнейшей характеристикой его деловой активности и надежности. Оно определяет конкурентоспособность предприятия, его потенциал в деловом сотрудничестве, является гарантом эффективной деятельности, как самого предприятия, так и его партнеров.

Устойчивое финансовое положение предприятия не является подарком судьбы или счастливым случаем истории. Это - результат умелого, просчитанного управления всей совокупностью производственных и хозяйственных факторов, определяющих результаты деятельности предприятия. Это, т.е. внутренние факторы, наглядными итогами влияния которых являются состояние активов и их оборачиваемость, состав и соотношение финансовых ресурсов.

1. Краткая характеристика предприятия ОАО "Межрегиональная распределительная сетевая компания Юга"

Открытое акционерное общество "Межрегиональная распределительная сетевая компания Юга" было зарегистрировано 28 июня 2007 года. Общество было образовано в рамках реализации очередного, инвестиционного этапа реформирования РАО "ЕЭС России", в ходе которого произошло разукрупнение межрегиональных распределительных сетевых компаний.

ОАО "МРСК Юга" отвечает за транспорт электрической энергии по сетям 110 кВ и ниже на территории шести субъектов Федерации: Краснодарского края, Ростовской, Астраханской и Волгоградской областей, Республик Калмыкия и Адыгея.

Создание ОАО "МРСК Юга" способствует повышению инвестиционной привлекательности распределительного сетевого комплекса Юга России, эффективности управления энергосистемой, надежности и качества электроснабжения потребителей в зоне ответственности.

ОАО "МРСК Юга" обслуживает территорию общей площадью порядка 423 тысяч квадратных километров с численностью населения около 14 миллионов человек. Протяженность воздушных и кабельных линий электропередачи, обслуживаемых Обществом, достигает четверти миллиона километров. Численность персонала - около 23 тысяч человек.

2. Показатели, характеризующие финансовое состояние предприятия

Рыночные условия хозяйствования поставили коммерческие организации (предприятия) перед фактором открытой сферы деятельности в системе неопределенности и повышенного риска.

С расширением круга пользователей учетной информации о финансово-хозяйственной деятельности коммерческих организаций, целью которой является извлечение прибыли, приращение капитала и повышение конкурентоспособности, существенно возрастает интерес участников экономического процесса к объективной и достоверной информации об их финансовом положении и деловой активности. Все субъекты рыночных отношений - собственники, акционеры, инвесторы, аудиторы, банки, биржи, поставщики и покупатели, страховые компании и рекламные агентства - заинтересованы в однозначной оценке финансовой состоятельности, конкурентоспособности и надежности своих партнеров.

Большинство финансовых показателей представлено в бухгалтерской (финансовой) отчетности, каждая стока которой есть финансовый показатель. Именно поэтому для проведения анализа финансового состояния организации используются данные финансовой отчетности:

Бухгалтерский баланс (форма № 1 по ОКУД);

Отчет о прибылях и убытках (форма № 2 по ОКУД);

Отчет о движении денежных средств (форма № 4 по ОКУД);

Приложение к бухгалтерскому балансу (форма № 5 по ОКУД);

другие данные, получаемые при проведении мониторинга финансового состояния предприятия.

Основной целью проведения анализа финансового состояния организации является получение объективной оценки их платежеспособности, финансовой устойчивости, деловой и инвестиционной активности, эффективности деятельности.

Общие показатели:

Среднемесячная выручка (К_>1>) рассчитывается как отношение выручки, полученной предприятием за отчетный период, к количеству месяцев в отчетном периоде:

К_>1> = _{>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}>, где

Т - количество месяцев в рассматриваемом отчетном периоде (в нашем случае 12)

К_>1> = 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 тыс. руб. /мес.

Организация за год получила выручку в размере 22452378 тысяч рублей, или в среднем за 1 месяц этот показатель составляет 1871031,5 тысяч рублей.

Среднемесячная выручка в размере 1871031,5 тыс. руб. в месяц характеризует объем доходов организации за отчетный 2009 год, определяет основной финансовый ресурс организации, который использует для осуществления хозяйственной деятельности, в том числе для исполнения обязательств перед фискальной системой государства, другими организациями, своими работниками. Так же этот показатель характеризует масштаб бизнеса организации. Доля денежных средств в выручке (К_>2>) рассчитывается как доля средств выручки организации, полученная в денежной форме, по отношению к общему объему выручки:

К_>2> = 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Наша организация может расплатиться со своими краткосрочными обязательствами, в соответствии с расчетом, за пять месяцев. Это говорит нам о средней платежеспособности организации.

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К_>10> = _> >

Текущие обязательства более чем в 1,5 раза покрываются оборотными активами предприятия. Кроме того, показатель характеризует платежные возможности организации при уровне погашения всей дебиторской задолженности (в том числе "невозвратной") и реализации имеющихся запасов (в том числе неликвидов).

Собственный капитал в обороте (К_>11>) вычисляется как разность между собственным капиталом организации и ее внеоборотными активами:

К_>11> = стр.490 - стр. 190 (ф № 1)

К_>11> = _> > тыс. руб.

Наличие собственного капитала в обороте (собственных оборотных средств) является одним из важнейших показателей финансовой устойчивости организации. Отрицательное значение показывает, что главным образом оборотные активы сформированы за счет заемных средств.

Доля собственного капитала в оборотных средствах (К_>12>) рассчитывается как отношение собственных средств в обороте ко всей вели

К_>12> = _> >, _>>К_>12> = _> >

Показатель характеризует соотношение собственных и заемных оборотных средств и определяет степень обеспеченности хозяйственной деятельности организации собственными оборотными средствами, необходимыми для ее финансовой устойчивости. На примере видно, что собственные средства организации не покрывают стоимость оборотных активов организации, что говорит нам о неспособности обеспечить производство оборотными средствами за счет собственного капитала, не прибегая к займам и кредитам.

Коэффициент автономии (финансовой независимости) (К_>13>) вычисляется как отношение собственного капитала к сумме активов организации:

К_>13> = _{>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Коэффициент автономии, или финансовой независимости, определяется отношением стоимости капитала и резервов организации, очищенных от убытков, к сумме средств организации в виде внеоборотных и оборотных активов. Данный показатель определяет долю активов организации, которые покрываются за счет собственного капитала (обеспечиваются собственными источниками формирования). Оставшаяся доля активов покрывается за счет заемных средств. Следовательно, наша организация на половину покрывает свои активы собственным капиталом.

Показатели эффективности использования оборотного капитала (деловой активности), доходности и финансового результата (рентабельности)

Коэффициент обеспеченности оборотными средствами (К_>14>) вычисляется путем деления оборотных активов организации на среднемесячную выручку и характеризует объем оборотных активов, выраженный в среднемесячных доходах организации, а так же их оборачиваемость:

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Рентабельность продаж (К_>18>) вычисляется как отношение прибыли, полученной в результате реализации продукции, к выручке организации за тот же период:

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Показатель отражает соотношение прибыли от реализации и дохода, полученного организацией в отчетном периоде. В результате реализации продукции (оказании услуг) на 1 рубль получено 0,09 рубля прибыли.

Показатели эффективности использования внеоборотного капитала и инвестиционной активности организации

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Рассматриваемое нами предприятие в среднем за отчетный год направило 0,07 рублей с 1 рубля стоимости своих внеоборотных активов на модификацию и усовершенствование собственности и на финансовые вложения в другие организации.

Заключение

В результате проведенного анализа деятельности предприятия за 2009 год можно сделать следующие выводы:

Организация за год получила выручку в размере 22452378 тысяч рублей, доля денежных средств в этой выручке составляет около 85%, из этого следует, что продукция производимая предприятием обладает высокой ликвидностью.

Из анализа показателей платежеспособности и финансовой устойчивости видно, что организация может рассчитаться со своими кредиторами в течение одного года, что говорит о нормальной финансовой устойчивости.

Наша организация может расплатиться со своими краткосрочными обязательствами, в соответствии с расчетом, за пять месяцев. А текущие обязательства более чем в 1,5 раза покрываются оборотными активами предприятия. Это означает хорошую платежеспособность анализируемого предприятия.

Главным образом оборотные активы сформированы за счет заемных средств. Собственные средства организации не покрывают стоимость оборотных активов организации, что говорит нам о неспособности обеспечить производство оборотными средствами за счет собственного капитала, не прибегая к займам и кредитам.

Коэффициент автономии показывает, что наша организация на половину покрывает свои активы собственным капиталом.

Проанализировав показатели эффективности использования оборотного капитала, видно, что товарно-материальные запасы составляют 75% среднемесячной выручки организации. Коэффициент оборотных средств в расчетах показывает, что средние сроки расчетов с организацией за отгруженную, но еще не оплаченную продукцию составляют почти 7 месяцев - на такой срок выведены из процесса производства оборотные средства, находящиеся в расчетах.

Показатель рентабельности оборотного капитала, говорит о том, что в отчетном году он использовался неэффективно, так как убытки составляют 8% от вложенных в оборотные активы средств.

Рентабельность продаж тоже довольно низкая (всего 9%), что вызвано наличием убытков.

Расчет показателя эффективности использования внеоборотного капитала говорит о том, что он используется не эффективно, так как доля выручки во внеоборотных активах составила всего 7%.

В целом динамика развития предприятия положительная. Есть некоторые проблемы с рентабельностью, что вызвано сокращением потребления электроэнергии в связи с продолжающимся спадом промышленного производства в результате финансового кризиса. Также на финансовых результатах Общества отрицательно сказывается резкое увеличение в 2009 году процентных ставок по кредитам.

Список литературы

Налоговый кодекс РФ. Части первая и вторая. Текст с изменениями и дополнениями на 1 января 2010 г. - М.: Эксмо. - 2010. - 832 с.

Положение по бухгалтерскому учету "Учет основных средств" ПБУ 6/01, утверждено приказом Минфина РФ № 26н от 30 марта 2001 года // Справочно-правовая система "Консультант Плюс". - Последнее обновление от 1.12.2009.

Горфинкель В.Я., Швандар В.А. Экономика предприятия. - М.: ЮНИТИ-ДАНА, 2007. - 670 с.

Карлик А.Е., Шухгальбер М.Л. Экономика предприятия: Учебник. - М.: Инфра-М. - 2008. - 432 с.

Ковалев В.В., Ковалев Вит.В., Финансы организаций (предприятий). Электронный учебник. - 2006. - 352с.

Приложение