title: ÐÑÐµÐ½ÐºÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸ (Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÐÐÐ Â«ÐÐ¸ÑÐ¾Ð²ÑÐºÐ¸Ð¹ Ð·Ð°Ð²Ð¾Ð´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: Assessment of the financial position of the organization (on the example of PJSC "Kirovskiy Zavod")
Creators: name: Ð¦Ð·ÑÐ½ Ð¡Ð¸Ð½Ñ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Ð¾Ð²Ð¾Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ Ð¾ÑÐ³Ð°Ð½Ð¸Ð·Ð°ÑÐ¸Ð¸
Ð¾ÑÐµÐ½ÐºÐ° ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ñ
ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð°Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ
ÐºÐ¾Ð½ÑÐ¾Ð»Ð¸Ð´Ð¸ÑÐ¾Ð²Ð°Ð½Ð½Ð°Ñ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÑ
comprehensive enterprise analysis of the enterprise
financial and economic activities
pharmaceutical enterprises
factor analysis of profit
balance analysis
financial stability of the enterprise-efficiency

description: ÐÐ±ÑÐµÐºÑÐ¾Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ ÐÐÐ Â«ÐÐ¸ÑÐ¾Ð²ÑÐºÐ¸Ð¹ Ð·Ð°Ð²Ð¾Ð´Â». Ð¦ÐµÐ»ÑÑ Ð²ÑÐ¿ÑÑÐºÐ½Ð¾Ð¹ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð¾Ð¹ ÑÐ°Ð±Ð¾ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ Ð°Ð½Ð°Ð»Ð¸Ð· ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÑ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ ÐÐÐ Â«ÐÐ¸ÑÐ¾Ð²ÑÐºÐ¸Ð¹ Ð·Ð°Ð²Ð¾Ð´Â» Ñ Ð¿Ð¾Ð¼Ð¾ÑÑÑ Ð¼ÐµÑÐ¾Ð´Ð¾Ð², Ð¿ÑÐ¸Ð¼ÐµÐ½ÑÐµÐ¼ÑÑ Ð´Ð»Ñ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° 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ÐºÑÑÐ°Ð»ÑÐ½Ð¾ÑÑÑ Ð²ÑÐ±ÑÐ°Ð½Ð½Ð¾Ð¹ ÑÐµÐ¼Ñ Ð·Ð°ÐºÐ»ÑÑÐ°ÐµÑÑÑ Ð² ÑÐ¾Ð¼, ÑÑÐ¾ Ð»ÑÐ±Ð¾Ðµ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ Ð¿ÑÐ¾Ð²Ð¾Ð´Ð¸Ñ Ð¾ÑÐµÐ½ÐºÑ ÑÐ²Ð¾ÐµÐ³Ð¾ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð³Ð¾ Ð¿Ð¾Ð»Ð¾Ð¶ÐµÐ½Ð¸Ñ Ñ ÑÐµÐ»ÑÑ Ð°Ð½Ð°Ð»Ð¸Ð·Ð° ÑÐµÐºÑÑÐµÐ¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð¸ Ð¿Ð¾Ð¸ÑÐºÐ° ÑÐµÑÐµÐ½Ð¸Ð¹ Ð´Ð»Ñ Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ ÐµÐ³Ð¾ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸. ÐÑÑÐµÐ¼ Ð¿ÑÐ¸Ð¼ÐµÐ½ÐµÐ½Ð¸Ñ ÑÐ°ÐºÐ¸Ñ Ð¼ÐµÑÐ¾Ð´Ð¸Ðº, ÐºÐ°Ðº Ð²ÐµÑÑÐ¸ÐºÐ°Ð»ÑÐ½ÑÐ¹ Ð¸ Ð³Ð¾ÑÐ¸Ð·Ð¾Ð½ÑÐ°Ð»ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð±Ð°Ð»Ð°Ð½ÑÐ°, ÑÐ°ÐºÑÐ¾ÑÐ½ÑÐ¹ Ð°Ð½Ð°Ð»Ð¸Ð· Ð¿ÑÐ¸Ð±ÑÐ»Ð¸, Ð°Ð½Ð°Ð»Ð¸Ð· ÐºÐ»ÑÑÐµÐ²ÑÑ ÐºÐ¾ÑÑÑÐ¸ÑÐ¸ÐµÐ½ÑÐ¾Ð², Ð±ÑÐ»Ð¸ Ð¿ÑÐ¾Ð°Ð½Ð°Ð»Ð¸Ð·Ð¸ÑÐ¾Ð²Ð°Ð½Ñ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²ÑÐµ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»Ð¸ ÐÐÐ Â«ÐÐ¸ÑÐ¾Ð²ÑÐºÐ¸Ð¹ Ð·Ð°Ð²Ð¾Ð´Â» Ð·Ð° 2017-2019 Ð³Ð¾Ð´Ñ, Ð° ÑÐ°ÐºÐ¶Ðµ Ð¿ÑÐµÐ´Ð»Ð¾Ð¶ÐµÐ½ ÑÑÐ´ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð° ÑÐ¾ÑÑ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸ ÐµÐ³Ð¾ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð² ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ ÑÑÐ°Ð²Ð½ÐµÐ½Ð¸Ñ Ð¿Ð¾ÐºÐ°Ð·Ð°ÑÐµÐ»ÐµÐ¹ Ð¿Ð¾ Ð´Ð°Ð½Ð½ÑÐ¼ Ð¸Ð½Ð´Ð¸Ð²Ð¸Ð´ÑÐ°Ð»ÑÐ½Ð¾Ð¹ Ð¸ ÐºÐ¾Ð½ÑÐ¾Ð»Ð¸Ð´Ð¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐµÐ¹. ÐÐ¾ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð±ÑÐ»Ð¾ Ð²ÑÑÐ²Ð»ÐµÐ½Ð¾, ÑÑÐ¾ Ð½Ð° 2019 Ð³Ð¾Ð´ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ ÐÐÐ Â«ÐÐ¸ÑÐ¾Ð²ÑÐºÐ¸Ð¹ Ð·Ð°Ð²Ð¾Ð´Â» ÐºÐ°Ðº Ð¾ÑÐ´ÐµÐ»ÑÐ½Ð¾Ð³Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ Ð¸Ð¼ÐµÐ»Ð¾ Ð¿Ð¾Ð»Ð¾Ð¶Ð¸ÑÐµÐ»ÑÐ½ÑÑ ÑÐµÐ½Ð´ÐµÐ½ÑÐ¸Ñ ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ñ, Ð¾Ð´Ð½Ð°ÐºÐ¾ Ð½Ð°Ð±Ð»ÑÐ´Ð°Ð»Ð°ÑÑ Ð·Ð½Ð°ÑÐ¸ÑÐµÐ»ÑÐ½Ð°Ñ Ð½ÐµÑÐ²Ð°ÑÐºÐ° Ð¾Ð±Ð¾ÑÐ¾ÑÐ½ÑÑ ÑÑÐµÐ´ÑÑÐ², Ð° ÑÐ°ÐºÐ¶Ðµ Ð½Ð°Ð»Ð¸ÑÐ¸Ðµ Ð±Ð¾Ð»ÑÑÐ¾Ð³Ð¾ Ð¾Ð±ÑÐµÐ¼Ð° ÑÐ°ÑÑÐ¾Ð´Ð¾Ð², Ð½Ðµ ÑÐ²ÑÐ·Ð°Ð½Ð½ÑÑ Ñ Ð¾ÑÐ½Ð¾Ð²Ð½Ð¾Ð¹ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ. ÐÐ°Ðº Ð±Ð¾Ð»ÑÑÐ¾Ð³Ð¾ ÑÐ¾Ð»Ð´Ð¸Ð½Ð³Ð°, Ð²ÐºÐ»ÑÑÐ°ÑÑÐµÐ³Ð¾ Ð±Ð¾Ð»ÐµÐµ 20 ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¹, Ð½Ð°Ð±Ð»ÑÐ´Ð°ÐµÑÑÑ ÑÐµÐ·ÐºÐ¾Ðµ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ðµ Ð¿ÑÐ¸Ð±ÑÐ»Ð¸, ÑÐ¾ÑÑ Ð·Ð°ÐºÑÐµÐ´Ð¸ÑÐ¾Ð²Ð°Ð½Ð½Ð¾ÑÑÐ¸ Ð¸ Ð½ÐµÑÑÑÐ¾Ð¹ÑÐ¸Ð²Ð¾Ðµ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ðµ ÑÐ¾ÑÑÐ¾ÑÐ½Ð¸Ðµ. ÐÐ²ÐµÐ´ÐµÐ½Ð¸Ðµ Ð¼ÐµÑÐ¾Ð¿ÑÐ¸ÑÑÐ¸Ð¹, Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð½ÑÑ Ð½Ð° ÑÐ¾ÑÑ Ð²ÑÑÑÑÐºÐ¸, ÑÐ¼ÐµÐ½ÑÑÐµÐ½Ð¸Ðµ ÑÐµÐ±ÐµÑÑÐ¾Ð¸Ð¼Ð¾ÑÑÐ¸, ÑÐ¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð¼ÐµÑÐ¾Ð´Ð¾Ð² ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ, Ð¿Ð¾Ð²ÑÑÐµÐ½Ð¸Ñ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´Ð¸ÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÑÑÑÐ´Ð°, Ð° ÑÐ°ÐºÐ¶Ðµ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ðµ ÐºÑÐµÐ´Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð¸ Ð´ÐµÐ±Ð¸ÑÐ¾ÑÑÐºÐ¾Ð¹ Ð·Ð°Ð´Ð¾Ð»Ð¶ÐµÐ½Ð½Ð¾ÑÑÐ¸ Ð¿Ð¾ÑÐ¿Ð¾ÑÐ¾Ð±ÑÑÐ²ÑÐµÑ ÑÐ¾ÑÑÑ ÐµÐ³Ð¾ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÐ¸.
description: The object of the research is PJSC "Kirovsky Zavod". The purpose of the final qualifying work is to analyze the financial indicators of PJSC "Kirovsky Zavod" using the methods used to analyze the financial and economic activities of the enterprise. The relevance of the chosen topic lies in the fact that any company assesses its financial position in order to analyze current activities and find solutions to improve its efficiency. By applying such techniques as vertical and horizontal balance sheet analysis, factor analysis of profit, analysis of key ratios, the financial indicators of PJSC "Kirovsky Zavod" for 2017-2019 were analyzed, and a number of measures were proposed to increase the efficiency of its activities as a result of comparison indicators according to the data of individual and consolidated statements. According to the results of the study, it was revealed that in 2019 the state of PJSC "Kirovsky Zavod" as a separate enterprise had a positive development trend, however, there was a significant shortage of working capital, as well as the presence of a large volume of expenses not related to the main activity. As a large holding, which includes more than 20 companies, there is a sharp decline in profits, an increase in debt load and an unstable financial condition. The introduction of measures aimed at increasing revenue, reducing costs, improving management methods, increasing labor productivity, as well as reducing accounts payable and receivable will contribute to an increase in its efficiency.