title: Ð Ð°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÑÑÑÑÐ¾Ð² Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ°Ð³Ð½Ð¸ÑÂ»)
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð±Ð°ÐºÐ°Ð»Ð°Ð²ÑÐ°
titleType: Subtitle
title: Development of recommendations to improve the efficiency of the use of financial resources of the enterprise (on the example of PJSC "Magnit")
Creators: name: Ð¯Ð½ Ð£
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2021
Subjects: ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÑÑÑÑÑ
Ð°Ð½Ð°Ð»Ð¸Ð·
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÑ
Ð»Ð¸ÐºÐ²Ð¸Ð´Ð½Ð¾ÑÑÑ
Ð¿Ð»Ð°ÑÐµÐ¶ÐµÑÐ¿Ð¾ÑÐ¾Ð±Ð½Ð¾ÑÑÑ
ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑ
financial resources
analysis
financial ratios
liquidity
solvency
efficiency

description: ÐÑÐµÐ½ÐºÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ ÐÐÐ Â«ÐÐ°Ð³Ð½Ð¸ÑÂ», ÑÐ²Ð»ÑÑÑÐµÐ³Ð¾ÑÑ Ð¾Ð´Ð½Ð¾Ð¹ Ð¸Ð· ÑÐ°Ð¼ÑÑ ÑÑÐ¿ÐµÑÐ½ÑÑ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹ Ð² Ð¾Ð±Ð»Ð°ÑÑÐ¸ ÑÐ¾Ð·Ð½Ð¸ÑÐ½Ð¾Ð¹ ÑÐ¾ÑÐ³Ð¾Ð²Ð»Ð¸, Ð±Ð°Ð·Ð¸ÑÑÑÑÐµÐ¹ÑÑ Ð² ÐÑÐ°ÑÐ½Ð¾Ð´Ð°ÑÐµ, ÑÐ²Ð»ÑÐµÑÑÑ Ð½Ð°Ð³Ð»ÑÐ´Ð½Ð¾Ð¹ Ð¸Ð»Ð»ÑÑÑÑÐ°ÑÐ¸ÐµÐ¹ Ð±ÑÑÐ½Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ° ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð² ÐºÑÐ¸Ð·Ð¸ÑÐ½ÑÐ¹ Ð¿ÐµÑÐ¸Ð¾Ð´. ÐÐ° ÑÐµÐ³Ð¾Ð´Ð½ÑÑÐ½Ð¸Ð¹ Ð´ÐµÐ½Ñ Ð¼Ð¾Ð¶Ð½Ð¾ ÑÑÐ²ÐµÑÐ¶Ð´Ð°ÑÑ, ÑÑÐ¾ ÑÐ¾ÑÑ Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑ Ð½Ðµ ÑÐ¾Ð»ÑÐºÐ¾ Â«ÐÐ°Ð³Ð½Ð¸ÑÂ», Ð½Ð¾ Ð¸ ÐµÐ³Ð¾ Ð±Ð»Ð¸Ð¶Ð°Ð¹ÑÐ¸Ðµ ÐºÐ¾Ð½ÐºÑÑÐµÐ½ÑÑ, Ð¾Ð´Ð½Ð°ÐºÐ¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¿Ð°ÑÐ°Ð¼ÐµÑÑÑ Ð´Ð°Ð½Ð½Ð¾Ð¹ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÑÑ ÑÑÐ°Ð±Ð¸Ð»ÑÐ½ÑÐ¹ Ð¸ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²ÑÐ¹ ÑÐ¾ÑÑ Ð½Ð° Ð¿ÑÐ¾ÑÑÐ¶ÐµÐ½Ð¸Ð¸ Ð¿Ð¾ÑÐ»ÐµÐ´Ð½ÐµÐ³Ð¾ Ð´ÐµÑÑÑÐ¸Ð»ÐµÑÐ¸Ñ. ÐÐµÑÐ¼Ð¾ÑÑÑ Ð½Ð° Ð±ÐµÐ·ÑÑÐ»Ð¾Ð²Ð½ÑÑ Ð³Ð»ÑÐ±Ð¸Ð½Ñ Ð¸Ð·ÑÑÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¿ÑÐ¾Ð±Ð»ÐµÐ¼ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ, Ð¿Ð¾Ð´Ð¾Ð±Ð½ÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð¿ÑÐ¾Ð´Ð¾Ð»Ð¶Ð°ÑÑ Ð±ÑÑÑ Ð°ÐºÑÑÐ°Ð»ÑÐ½ÑÐ¼Ð¸ ÐºÐ°Ðº Ñ ÑÐ¾ÑÐºÐ¸ Ð·ÑÐµÐ½Ð¸Ñ ÑÐ¾Ð²ÑÐµÐ¼ÐµÐ½Ð½ÑÑ Ð½Ð°ÑÑÐ½ÑÑ ÑÐµÑÐµÐ½Ð¸Ð¹, ÑÐ°Ðº Ð¸ Ñ ÑÐ¾ÑÐºÐ¸ Ð·ÑÐµÐ½Ð¸Ñ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð·Ð½Ð°ÑÐ¸Ð¼Ð¾ÑÑÐ¸. ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð²ÑÑÑÑÐ¿Ð°ÑÑ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ ÑÐµÑÑÑÑÑ ÐÐÐ Â«ÐÐ°Ð³Ð½Ð¸ÑÂ». ÐÑÐµÐ´Ð¼ÐµÑ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ â ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¾ÑÐ½Ð¾ÑÐµÐ½Ð¸Ñ, Ð²Ð¾Ð·Ð½Ð¸ÐºÐ°ÑÑÐ¸Ðµ Ð¿Ð¾ Ð¿Ð¾Ð²Ð¾Ð´Ñ ÑÐ°ÑÐ¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ñ Ð¸ Ð¸ÑÐ¿Ð¾Ð»ÑÐ·Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÑÑÑÑÐ¾Ð². ÐÐ»Ñ Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½Ð¸Ñ Ð¾ÑÐµÐ½ÐºÐ¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ Ð¸ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ñ Ð¿ÑÑÐµÐ¹ Ð´Ð¾ÑÑÐ¸Ð¶ÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ ÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÐ°Ð³Ð½Ð¸ÑÂ» Ð±ÑÐ» Ð¿ÑÐ¾Ð²ÐµÐ´ÐµÐ½ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ð¹ Ð¸ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð·Ð° Ð¿Ð¾ÑÐ»ÐµÐ´Ð½Ð¸Ðµ Ð½ÐµÑÐºÐ¾Ð»ÑÐºÐ¾ Ð»ÐµÑ Ð¿Ð¾ÑÐ»ÐµÐ´Ð½Ð¸Ð¹ Ð»ÐµÑ. Ð¦ÐµÐ»Ñ ÑÐ°Ð±Ð¾ÑÑ â ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¹ Ð¿Ð¾ ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾-ÑÐ¾Ð·ÑÐ¹ÑÑÐ²ÐµÐ½Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÐ°Ð´Ð°ÑÐ¸ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ: 1. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ ÑÐµÐ¾ÑÐµÑÐ¸ÑÐµÑÐºÐ¸Ðµ Ð°ÑÐ¿ÐµÐºÑÑ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¼Ð¸ ÑÐµÑÑÑÑÐ°Ð¼Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. 2. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ ÑÐµÐ¾ÑÐ¸Ñ ÑÐ°ÑÐ¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ ÑÐµÑÑÑÑÐ¾Ð². 3. Ð Ð°ÑÑÐ¼Ð¾ÑÑÐµÑÑ Ð¼ÐµÑÐ¾Ð´Ñ ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐ¼Ð¸ ÑÐµÑÑÑÑÐ°Ð¼Ð¸. 4. ÐÑÐ¾Ð²ÐµÑÑÐ¸ Ð°Ð½Ð°Ð»Ð¸Ð· Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐÐÐ Â«ÐÐ°Ð³Ð½Ð¸ÑÂ» Ð½Ð° Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ð¸Ð¸ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¸ ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ñ ÑÐµÐ»ÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ¸ Ð¿ÑÐ°ÐºÑÐ¸ÑÐµÑÐºÐ¸Ñ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½Ð¸Ð¹.
description: The assessment of the financial condition of PJSC "Magnit", which is one of the most successful companies in the field of retail trade, based in Krasnodar, is a clear illustration of the rapid growth of the company during the crisis period. To date, it can be argued that growth is shown not only by Magnit, but also by its closest competitors, but the financial parameters of this organization show stable and steady growth over the past decade. Despite the absolute depth of study of the problems of assessing the financial condition, such studies continue to be relevant both from the point of view of modern scientific trends and from the point of view of practical significance. The object of the study is the financial resources of PJSC "Magnit". The subject of the study is financial relations arising from the distribution and use of financial resources. In order to assess the financial condition and determine the ways to achieve the financial stability of PJSC "Magnit", an analysis of theoretical studies and financial indicators over the past few years has been carried out. The purpose of the work is to develop recommendations for improving the financial and economic activities of the enterprise. Research objectives: 1. Consider the theoretical aspects of managing the financial resources of the enterprise; 2. Consider the theory of the distribution of financial resources; 3. Consider financial resource management methods; 4. To analyze the activities of PJSC "Magnit" on the basis of the financial statements and its financial indicators in order to develop practical proposals.