1. Theoretical and methodological bases of materials accounting

Analysis of key economic performance indicators
The main economic indicators of the economic activity of «APEAS CONSTRUCTION» LLC are presented in Table 2, which was compiled using data from theaccounting balance sheetand profit and loss statement for7 2009-2008.

Table 2-Main economic indicators of the enterprise

Indicators	for 2007	2008.	Abs.off (+/-)	Growth rate (%)
1. Volume of works performed (services rendered), thous. uzbek sums.	194740	284210	89470	146%
2. Actual cost of work performed, thous. UZBEK SUMS.	192584	280995	88411	145.9%
3. Profit ( + ), loss ( - ), thous. UZBEK SUMS.	2165	3215	1050	148.5%
4. Level of profitability( +), unprofitability ( - ) of works (services), %	1,107	1,131	0,024	102,2%
5. Costs per uzbek sumsle of works (services) performed, UZBEK SUMS.	0,989	0,999	0.989 0.999 0.01	101.1%
6. Average number of employees, pers.	238	369	131	155,1%
7. Works performed (services rendered) for 100 uzbek sumsles of the cost of funds, UZBEK SUMS.	1209,30	1047,08	-162,2	86,6%
8. Works performed (services rendered) per employee, thous. uzbek sums.	. 818,2	770,2	-48	94,2%
9. Average monthly salary	4.4	5.6	1.2	127.3%
10. Stockcapacity, ths. UZBEK SUMS.	67.66	73.56	5.9	108.8%
11. Average annual cost of fixed assets, thous. uzbek sums.	16103, 5	27143	11040	168.6%

Analyzing the change in the indicators of economic activity of «APEAS CONSTRUCTION» LLC for three years, we see that the volume of revenue from putting objects into operation and from the sale of building materials tends toincrease: it increased by 89470 thousand uzbek sumsles. uzbek sums. The revenue growth8 rate in 2009.8 compared to 2009.77 was 146%,which is due to an increasein the volume of work performed.

The cost of work performed increased in8 2009.87 from 2009.7 by 88.411 thousand uzbek sumsles. uzbek sums. The prime cost growth rate was 145.9 %. It should be noted that the growth rate of revenue is not much higher than the growth rate of the cost of work performed. This means that the company does not inflate the prices of its works. «APEAS CONSTRUCTION» LLC rents out both elite residential buildings and apartments with an average area at relatively low prices. Nevertheless, the company has a profit growth of 148.5 %. So, the profit volume of B. increased by 1050 thousand. uzbek sums. These indicators indicate a fairly stable financial position of the organization.

There is a 2-fold increase in the number of employees due to an increase in the volume of work performed, wages are also growing. The wage growth rate was 21,2,7. 33 %. This is a positive aspect in the company's activities.
The table shows that the average annual cost of fixed assets in the period increased by 3 times and amounted to 27143 thousand uzbek sums les in 2009. uzbek sums. The growth of this indicator is associated with an increase in the stock-to-work ratio of 8 y regarding 200200.8 y vs. 200.7 y by 1,088 y на 1. 8,8 %.
Sumsmarizing the data of the analysis, we can conclude that «APEAS CONSTRUCTION» LLC is an enterprise with a fairly stable financial position: the company increases the volume of work performed, uses available resources more efficiently and efficiently, and net profit tends to grow.