/ V.N. Elina // Collection of scientific articles in 2 hours. 2. 2015. p.13-23.
3.Ionis A.S. The need to form regional clusters as the most important stage of creating an innovative economy. [Electr. Resource] / A. S. Ionis // Economics and Management. 2015. №3. P. 63.
4. Resolution of the Ministerial Council of the Republic of Kazakhstan dated December 9, 2014 No. 501 on the approval of the State Program for the Development of Resorts and Tourism in the Republic of Crimea for 2015-2017.
5. Haustova V.E. The positioning of therapeutic and recreational institutions of the Republic of Crimea in the resort area "Bolshaya Yalta" / V. E. Khaustov, E. F. Gorbatova // Problems of the economy. No. 2. 2011. P. 47-54.
© Uzunov F.V., Gorbatova E. F., 2016
E.A. Chumachenko
ph.D., Associate Professor, Department of Financial Management of the Faculty of Management and Entrepreneurship of RGEU "RINH",
rostov-on-Don, Russian Federation E-mail: [Email Protected]
Ways to increase revenue from the sale of goods of industrial enterprises
annotation
One of the leading places among criteria characterizing the financial situation of the commercial organization is occupied by sales revenue. The change in the magnitude of this indicator determines the financial stability, solvency and business activity of any economic entity. And as a result, proceeds from the sale of products are key sources of formation of the enterprise's own resources, therefore the formation of measures to increase it is the most significant direction of modern financial management.
Keywords
Revenue from the sale of goods, financial result, financial and economic activity, revenue planning from sales, manufacturing enterprises, efficiency.
The main condition for the functioning of the organization in the modern economy is improving the efficiency of production, competitiveness of products and services based on the implementation of the achievements of scientific and technological progress, the effectiveness of the forms of management and production management, intensification of entrepreneurship, etc. An important role in the implementation of this task is to analyze the composition and structure of revenue from the sale. With it, the strategy and tactics of the development of the enterprise are developed, plans and management decisions are substantiated, their implementation is monitored, reserves of improving production efficiency are revealed, the results of the enterprise, its divisions and workers are evaluated.
Revenue from sale is the main income of the enterprise, the main source of its cash revenues, reflects the results of the production and economic activity of the enterprise for a certain period of time.
The proposal of specific measures to increase revenues from the sale of products and its planning are related to the need, first of all, the implementation of the planning and forecasting process of the Organization's financial and economic activities in a market economy. From how reliably, the revenue is planned, the successful financial and economic activity of the enterprise will depend on. The calculation of the planned revenue must be economically justified that
International Scientific Journal "Symbol of Science" №10-1/2016 ISSN 2410-700x_
it will allow to carry out timely and complete financing of investments, the growth of own working capital, appropriate payments to workers and employees, as well as timely settlements with budget, banks, suppliers.
When analyzing revenue, the factors of increasing in all major areas of development and improvement of production are taken into account. These include
1) the acceleration of scientific and technological progress, an increase in the technical level of production produced and developed products (improving its quality) - here is meant to improve the main production facilities;
2) the search for the most cost-effective suppliers and conclusion with them long-term contracts for the supply of products, which will save on traffic expenditures and intermediary services;
3) expansion of the trading network by concluding contracts with neighboring regions and countries.
Depending on the place and sphere of product sales, ways to increase the efficiency of revenue from the sale of goods, products are divided into national (state), industry, territorial and intraproductive.
In the economic science of countries with developed market relations, these paths are divided into two groups: intraproductive and external or factors affecting the change in revenue and controlled by the firm and uncontrolled factors to which the company can only adjust.
Inspection factors and factors affecting the change in revenue and controlled by the company are specific market conditions, product prices, raw materials, materials, energy, currency rates, bank interest, system of state promenes, taxation, tax benefits, etc. .
The most diverse group of intraproductive factors on the scale of the enterprise, association, firms. Their number and content are specific for each enterprise, depending on its specialization, structure, functioning time, current and promising tasks. They cannot be unified and united for all enterprises.
Management of revenue from sales of products in the conditions of the market involves both the development and implementation of current plans and the development of forecasts, control and analysis of their implementation. It is important to take into account the time factor: the time that is necessary for the new product or services to enter the market; The time required for the development and implementation of new ideas, inventions and innovation proposals, mastering the production of new products and its removal from production and replacement with new or substantially modernized products.
In today's business conditions, economic responsibility for accepted production and economic decisions has significantly increased, i.e. Now the owner of funds is fully material responsibility for the final financial results of production activities. Strengthening responsibility for the decisions made is closely related and with an increase in the degree of risk in investment activities and the development of production, which entails the competent use of financial management tools.
To obtain the maximum revenue, the enterprise should most fully use resources at its disposal, and first of all it should use the revealed reserve for production on the equipment existing ones. An increase in release reduces costs per unit of products, i.e. The cost of its production per unit of products is reduced, and therefore, the cost is reduced, which ultimately leads to an increase in profits from the sale of products.
Thus, during the analysis of production and economic activities of enterprises, it is necessary to seek ways to increase sales revenues. The most acceptable for modern terms of management and adapted under domestic industrial enterprises can
suggest as follows:
Increase sales growth. Enterprises need to know the demand of the population into separate groups of goods. At the same time, it is necessary to choose a business strategy: either reduce the price of goods based on the fact that it will lead to an increase in sales and can increase profits, or not to change the price, focusing on the preservation of the stability of moderate demand. By choosing the first version of the strategy, it is also possible to achieve the acceleration of the turnover of own capital (cash). On the second option, freezing of own capital may be freezing for a while, as a result, it may be necessary to attract borrowed capital, which will require additional financial costs for the payment of interest provided by loans, loans.
Expansion of the trading network inside the country. In connection with economic sanctions imposed on Russia, it was decided to develop agriculture in the country. In this regard, enterprises, especially agriculture, have every chance to expand the domestic trading network and conquer the leading position in certain sections of the market.
Participation of enterprises in government business development programs. For example, agricultural enterprises can take part in the state program for the development and regulation of agricultural products, raw materials and food markets for 2013-2020. A vivid example of state support is to subsidize interest rates on loans. Since almost all agricultural enterprises for improving and expanding their activities enjoy borrowed funds, they need state support for the provision of budget subsidies to pay a part of interest rates on loans.
Thus, the enterprise, going on one of the above paths listed or immediately, will ensure that revenue increases. The further development and operation of the enterprise depends on the reasonable actions of the leadership of this organization and their desire to bring the enterprise to the proper level with good profitability and annual revenue. List of references:
1. Germanovich N.A. Analysis of the economic activity of the enterprise / N.A. Gerlovich. - M: Finance and statistics, 2011. - 346c.
2. Buzhsky A.I. Methods of economic analysis of the activities of the industrial enterprise / under. Ed. A.I. Buzhinsky, A.D. Sheremet - M.: Finance and Statistics, 2011. - 357c.
3. Raisberg B.A., Lozovsky L.Sh., Starodubtseva E.B. Modern Economic Dictionary. - 6th ed., Act. - M.: Infra-m. - 2011. - 479c.
4. Resolution of the Government of the Russian Federation of July 14, 2012 No. 717 "The State Program for the Development of Agriculture and Regulation of the Markets of Agricultural Products, Rawness and Food for 2013-2020" (as amended on December 19, 2014).
© Chumachenko E.A., 2016
Shalnev Oleg Gennadevich
ph.D., Associate Professor of the Department of Economics and Fundamentals of Entrepreneurship of the Voronezh State Technical University, Voronezh, Russia
Ivlev Margarita Gennadevna graduate student of the Department of General Economic Theory of Voronezh State University, Voronezh, Russia
Investigation of the effectiveness of the reproduction of public benefits
annotation
The article proposes an optimization approach to assessing the effectiveness of reproduction.
Revenue growth is a very important indicator that characterizes the efficiency of the enterprise.
Revenue growth is an economic indicator reflecting the change in the income value of the enterprise for a certain period of time. In other words, this indicator allows you to see how much percent has grown (decreased) the revenue of the enterprise in the reporting period compared to the basic.
The value of the growth rate is determined using the following formula:
TPR \u003d ((VB) / WB) * 100Where:
- TPR - revenue growth rate;
- In - revenue in the reporting period;
- WB - revenue in the basic period.
This indicator should be constantly under the control of the management of the organization, since its value allows us to conclude the effectiveness of the implementation of the strategic and operating goals of the enterprise.
Of particular interest in the level of profitability of the organization show investors. The stable rate of revenue growth is very favorably affecting the investment climate of the economic entity.
What does it say?
First of all, it should be noted that under revenue are the funds that come to the enterprise as a result of the sale of goods and services. It is this indicator that is the main source of income of the economic entity.
Increasing enterprise revenue indicates an increase in saleswhich in turn depend on the following factors:
Sales is a very significant indicator, without the growth of which an enterprise will not be able to provide a sufficient amount of revenue. Wherein sales income is the main source of cost coverageincurred by the enterprise during the creation of a new product (raw materials, materials, maintenance of equipment, wages of workers, etc.).
Thus, the systematic growth of income speaks of an effective management system in the organization, the skill of management to competently establish production and sales activities, as well as a positive trend on the enterprise as a whole.
How to increase?
In order to figure out in detail in the main ways and ways how to raise revenue, present a detailed instruction.
Pace
The growth rate is a very common indicator, which is actively used not only in statistics, but also in the economy, jurisprudence, production, etc.
Revenue growth rate This is an indicator reflecting the percentage increase in the enterprise income in the current period compared to the previous one. In other words, with the help of a growth rate, you can determine how much the income of the organization in the current year amounted to as a percentage compared with last year.
In the calculation of this indicator, you can use the most different reporting periods. It may be a month, quarter, year, as well as several years.
Formula definition
So, the formula for calculating the growth rate has the following form:
Tr \u003d W / W * 100%Where:
- Tr is the growth rate of revenue;
- In - revenue in the reporting period;
- WB - revenue in the basic period.
Order and calculation example
In order to more clearly see the order of calculating this indicator, we give a few examples.
Example number 1..
Revenue "Zarya" in 2016 amounted to 50,000 rubles. In 2015, its size was equal to 38,000 rubles. So, we calculate the growth rate using the above formula.
Tr \u003d 50,000 / 38000 * 100 \u003d 131%
From here we can conclude that in 2016 the sales income of LLC Zarya amounted to 131% compared with the same indicator for 2015.
Example number 2..
Sales income CJSC EUROSTILE in 2016 amounted to 45,000 rubles. At the same time in 2015, this indicator was 68,000 rubles. We will calculate the growth rate.
Tr \u003d 45000/68000 * 100 \u003d 66%
Thus, on the basis of the data obtained, it can be noted that in 2016 there was a decline in sales of Sales CJSC Eurostil. So, the company received only 66% of revenue relative to 2015.
Summarizing the above, it can be noted that the revenue is key to the activities of any enterprise. The management of each company is interested in its stable growth. At the same time, the growth rate and income growth rate is of great importance, and therefore, these indicators should be calculated regularly.
In order to increase sales growth, the enterprise needs to know the demand of the population into separate groups of goods. In accordance with demand, the company chooses a business strategy: to increase or lower the price of goods. The company can reduce the price of goods in accordance with the decrease in demand for having goods based on the fact that it will lead to an increase in the sale volume and can increase profits.
Thus, it is possible to achieve the acceleration of cash turnover.
We will call the conditions of profit growth in trade: expansion of the range of goods; introduction of a commercial innovation in order to increase the sales of new goods that are in high demand; Lack of fear of commercial risk; Reasonable use of funds derived from cost savings. At the same time, it is necessary to choose a business strategy: either reduce the price of goods based on the fact that it will lead to an increase in sales and can increase profits, or not to change the price, focusing on the preservation of the stability of moderate demand. By choosing the first version of the strategy, it is also possible to achieve the acceleration of the turnover of own capital (cash). On the second option, freezing of own capital may be freezing for a while, as a result, it may be necessary to attract borrowed capital, which will require additional financial costs for the payment of interest provided by loans, loans.
The financial situation of the trading enterprise depends, above all, from the implementation of the plans of trade turnover, reducing the costs of circulation, profit growth and profitability, preservation and correctness of the use of economic funds, etc.
After counting the upcoming revenues of funds and payments, their comparison is made. If it turns out that cash flow covers the upcoming payments, this means that the commercial enterprise has a sustainable financial position. When payments exceed the flow of funds, the trade enterprise may experience financial difficulties in this regard, it is necessary to develop measures to strengthen its finances. At the enterprise MTPU "Tuslach" it is necessary to carry out the following activities:
Fulfillment and over-fulfillment of the plan of turnover;
Implementation of excessive and unnecessary inventory;
Temporary termination of the purchase of inventory and materials available in sufficient quantities;
Passing the entire email containers and ensuring the receipt of payments for the taxed to the container;
Saving costs of circulation;
Prevention of education not planned losses and losses;
Profit growth;
Eliminate receivables, preventing special funds and targeted funds;
Effective use of own working capital, bank loans, etc.
The transition to market relations requires the implementation of a new financial policy, strengthening its impact on the acceleration of the socio-economic development of Russia, an increase in production efficiency and strengthening state finances. An important role in ensuring the comprehensive intensification of production and increase its effectiveness is profits.
Obtaining a sufficient profit value is the ultimate goal of any enterprise. Profit is one of the major forms of cash savings, the profit occupies one of the central places in the general system of cost instruments and economic management levers. This is expressed in the fact that finance, credit, prices, cost, and other economic leverage are directly and indirectly associated with profits.
Indicators of financial results characterize the absolute efficiency of the enterprise's economic activity in all areas: production, sales, supplied and financial.
Profit growth creates a financial base for self-financing expanded reproduction, solving the problems of social and material promotion of workers.
Profit is also the most important source of budget revenues (federal, republican, local) and repayment of the debts of the enterprise to banks, other credit institutions. Thus, profit indicators are the most important in the system of evaluating the effectiveness and business qualities of the enterprise, the degree of its reliability and financial well-being.
For the enterprise MTPU "Tuslach" for 2007, the turnover was 626.7 thousand rubles. This is lower than 311 thousand rubles compared with 2006. (646.7 - 335.7). Profit from the sale of goods for 2006 amounted to 39.1 thousand rubles, and in 2007 there was a loss in the amount of 318 thousand rubles.
It should be noted that the leaders in their activities practically do not use scientific developments, guidelines. Experience shows that such ignoring leads to serious errors.
Currently, the MTPU "Tuslach" negative factors increase. First of all, it is referred to in mind the insolvency of the enterprise, the decline in the implementation, the rupture of economic relations, etc.
The main reserves for increasing profits and the level of profitability include: reserves of increasing sales and improving the quality of goods. In order to increase sales growth, the enterprise needs to know the demand of the population into individual groups of goods, reduce the cost of circulation costs - this is the basis for increasing the company's profits. Therefore, the indicator can also be judged about the competitiveness of the enterprise, or at a relatively smaller level of trading costs there are more opportunities to sell goods at lower prices. This approach allows you to attract more buyers and expand the scale of our activities with all those arising from this positive results, very important for effective functioning in a market economy.
Bibliographic Description:
Nesterov AK Ways of increasing profits of the enterprise [Electronic resource] // Educational Encyclopedia Website
The main goal of any enterprise is to make a profit, so the paths of its increase relate to the priority issues of management of financial and economic activities.
Economic content increases
Profit - This is the net income of the enterprise, expressed in the form of a difference between the benefits received and incurred costs.
Profit characterizes the financial and economic outcome of the economic activity of the enterprise for a specific period. This is an objective indicator of the scale of entrepreneurial activity, economic efficiency and profitability of the enterprise.
Improving profits requires continuous management impact on intrafyrna processes. Immediately an increase in profits is the ultimate goal of the management process - the formation, distribution, use and planning of the enterprise's profits.
Purpose of profit management: maximizing enterprise income in the current and promising period. Consequently, ways to increase profits relate to financial and industrial and economic management issues.
To achieve this goal, the enterprise solves the tasks that ensure an increase in profits:
- Maximize profits in accordance with the resource opportunities of the enterprise and the market situation.
- Optimize the proportion between profit and risk.
- Increase the quality of the resulting profit by identifying reserves for its increase, income and rational investment in the enterprise economic complex. The main focus is an increase in production, mastering new types of products, reduction of costs.
- Ensure an increase in investment capital.
- To form a sufficient amount of financial resources to solve current and future tasks due to the emerging profit, which should prevail in the financing structure of the enterprise.
- Ensure the effectiveness of the staff participation of the enterprise in the formation, distribution and use of profit in order to increase their interest in increasing the size of the positive financial result of the enterprise.
The figure shows the types of profits.
Profit reflects positive, which is the starting point for the development of events and ways to increase the profit of the enterprise. Therefore, an increase in any kind of profit leads to an increase in the final financial result.
- Introduction into the production of completed innovative products or services;
- Technological innovations - the introduction of innovative technologies to improve the quality of products, improve technological processes, give new properties of products already produced;
- Complex improvement of production;
- Improving the quality of managerial, sales and other internal processes without reference to specific products or services;
- Organization;
- Modernization of technology covers a wide range of aspects, including the acquisition of new equipment, the introduction of technological lines, optimization of production assemblies, reconstruction of production complexes, etc.
In this article we would like to talk about how to increase the profit of the enterprise, a shop or company - after all, this is not idle question. If you do not pay due attention of net profit, it can be found that the company is invested, and then the business is threatened. After all, in business, be it a shop, a shopping point, a service company or the enterprise for the production of goods - depends on all that net profit - Business collapses when it disappears.
How to increase company profit
One of the wonderful ways to enlarge the net profit of the enterprise is the organization of planned events sent specifically to increase profits, namely:
- improving product quality,
- increased production,
- reducing the cost of production (can be carried out due to a more reasonable use of material resources of the enterprise, optimizing the use of production capacity, as well as optimizing the use of labor, working time and working area),
- expansion of the sales market,
- reduced production costs
- elimination of non-productive expenses and losses
- improving productivity,
- improving the overall technical level of production.
The purpose of managing the profit of the enterprise should be planning the magnitude of the profit (for efficiency it is necessary to optimize this process! We are ready to help you with this!) And receiving, at least planned profits. The resulting profit must be competent (from the point of view of entrepreneurial activity) to be distributed, optimization and this process is necessary. After analyzing the situation in the enterprise, the situation can be clearly said how to increase net profit in this particular case.
How to increase the number of store profit
Any business requires rational management, therefore, pursuing a question about how to increase the profit of the store or the outlet, we assure you - you are on the right track! Let me provide you with several recommendations.
At firstThe increase in profits in the store can be achieved in several ways:
- affect buyers to make more sales committed,
- save on the material support of business processes,
- increase revenue by other methods.
SecondlyIt is important to understand that it is extremely difficult to influence the behavior of the store's buyers, and on the material support of business processes, it is rarely able to save the opportunity because business processes are already optimized. Therefore, there is an increase in revenue in the store in other ways. What? Read more.
ThirdlyRealizing that it is necessary to increase sales, we suggest you to remember the methods that you can use:
- manage commodity offers
- manage Promotion
- manage sales price.
If you want to increase net profit, then on each of these items should be carried out. It is very important to expand the range, and do it regularly, as well as improve the quality of the goods sold. Some companies mistakenly believe that if they reduce the quality of the goods and due to this will reduce their costs, their net profit will increase. In fact, the opposite is the opposite. Sales increases with increasing quality. It is proven!
Separately, let's talk about the price management - this includes the holding of shares, gifts for purchases, discounts and providing the ability to make purchases on credit. Use these methods effectively!
How to increase company profit
The increase in the company's profits is the process is very individual. Using information from this article and our recommendations, you can independently develop a strategy and decide how to increase the company's profit in your current situation, or you can contact our specialists - for example, our tax consulting center based on accounting studios.
So, before developing the strategy, it is necessary to conduct an analysis that will help to find the main problem of the company that does not give net profit to grow. This basic problem limits the profitability and cost of the company and can be in:
- Lack of capacity - the inability to provide the required capacity.
- The lack of the market is the lack of the required number of orders for profit growth.
- The lack of time - the company reacts for too long to the needs of the market and, thus, threatens his ability to fulfill the obligations taken over customers and, especially since to expand their business.
Overcoming the above problems is possible only in two ways:
- Increase profits through an increase in productivity.
- Increase profits through an increase in sales.