Оцінювання ефективності показників комерційної діяльності виробничого підприємства
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Файли
Дата
2019
Автори
Галюк, Я.Д.
Бичікова, Л.А.
Halyuk, Ya.
Bychikova, L.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті окреслено тенденції розвитку молочної галузі в Україні. Проаналізовано показники комерційної діяльності,
що характеризують ефективність використання основних засобів та оборотних фондів і трудових ресурсів підприємства.
Відображено взаємозв’язок та розраховано такі показники ефективності, як фондовіддача, фондоємність, фондоозброєність,
рентабельність основних і оборотних фондів та продуктивність праці. Розраховано рентабельність реалізованої продукції з
доповненою собівартістю з метою врахування витрат, понесених підприємством до моменту реалізації.
Trends in the dairy industry in Ukraine are outlined in the article. The main stages of development of a private joint-stock company, which is a successful producer of dairy products in the national market are considered. The indicators of commercial activity that characterize the efficiency of the use of fixed assets and current assets and labour resources of the enterprise are analysed according to the published financial statements. Their rate of change and absolute rejection is reflected. The increase in net profit is revealed while the revenue from the sales and the self-cos are both increasing, but with a moderate decrease in the annual inflation index. The distribution of costs, the largest share of which is spent on sales, is figured out. Such efficiency indicators as a yield of capital investments, capital intensity, capital-labour ratio, return on fixed/current assets and productivity are calculated. The tendency to decrease or increase the performance indicators of the enterprise is characterized. The relationship between performance indicators and the dynamics of sales of whole milk, skim milk, butter and casein are reflected. The method of profitability calculation of realized products with an added cost to take into account the expenses incurred by the enterprise up to the moment of sale was used. It is proposed to invest money in reconstruction, improvement of production facilities, installation of reliable and efficient equipment, cooperation with reliable suppliers (farms) for successful production and commercial activity. The importance of building a strong brand with the use of guerrilla marketing tools to extend the distribution of dairy producers from regional to national is outlined.
Trends in the dairy industry in Ukraine are outlined in the article. The main stages of development of a private joint-stock company, which is a successful producer of dairy products in the national market are considered. The indicators of commercial activity that characterize the efficiency of the use of fixed assets and current assets and labour resources of the enterprise are analysed according to the published financial statements. Their rate of change and absolute rejection is reflected. The increase in net profit is revealed while the revenue from the sales and the self-cos are both increasing, but with a moderate decrease in the annual inflation index. The distribution of costs, the largest share of which is spent on sales, is figured out. Such efficiency indicators as a yield of capital investments, capital intensity, capital-labour ratio, return on fixed/current assets and productivity are calculated. The tendency to decrease or increase the performance indicators of the enterprise is characterized. The relationship between performance indicators and the dynamics of sales of whole milk, skim milk, butter and casein are reflected. The method of profitability calculation of realized products with an added cost to take into account the expenses incurred by the enterprise up to the moment of sale was used. It is proposed to invest money in reconstruction, improvement of production facilities, installation of reliable and efficient equipment, cooperation with reliable suppliers (farms) for successful production and commercial activity. The importance of building a strong brand with the use of guerrilla marketing tools to extend the distribution of dairy producers from regional to national is outlined.
Опис
Ключові слова
комерційна діяльність, показники ефективності, підприємство, commercial activity, performance metrics, enterprise
Бібліографічний опис
Галюк, Я.Д. Оцінювання ефективності показників комерційної діяльності виробничого підприємства [Текст] / Я. Д. Галюк, Л. А. Бичікова // Вісник Хмельницького національного університету. Економічні науки. – 2019. – №5. – С. 65-69.