Audit and economical analysis

2. Currentassets	2,978,372,713	11 683 693 105	22.6
48.2
Productionstocks	819 530 511	1 047 437 972	6.2	4.3
Futureexpense	1 366 091 169	8 441 062 224	10.3	34.7
Funds	171 917 383	468 669 767	1.3	1.9
Other Current Assets	117 495 315	160 480 738	0.8	0.6
Totaldebtors	503 338 335	1 566 042 404	3.8	6.4
Including:
Calculations with customers and customers	163 855 350	268 038   094	1.2	1.1
Advance payments to the budget	7 740 384	5 252 951	0.05	0.02
Total on balance sheet liabilities	13 198 104 658	24276 893 065	100	100
PASSIVE
1. Ownsource of funds	7 745 794 466	10 124 233 076	58.6	41.7
Charter capital	614 384 306	828 202 670	4.6	3.4
Reserve capital	5 737 851 427	8 121 422 920	43.4	33.4
Undistributed benefits	507 693 607	223 400 675	3.8	0.91
Other Resources	885 865 126	951 206 811	6.7	3.9
2. Obligations	5 452 310 192	14 152 659 989	41.4	58.3
Long term bank loans and borrowings	4,675,490 146	12304 013   149	35.4	50.6
Other Liabilities	14 744 216	8 878 479	0.10	0.03
Total Liabilities, Total	762 075 830	1839 768   361	5.7	7.5
Including:
Obligations to suppliers and contractors300	219 818 890	514 650   184	1.6	2.1
Obligations to the budget	20 798 130	62 317 043	0.15	0.25
Total on balance sheet liabilities	13 198 104   658	24 276 893 065	100	100

Conclusion: Total assets at the beginning of the year amounted to 13,198,104,658 UZS. Of this, 10 219 731   945 thousand UZS to long-term assets, 2,978,372   Current assets amounted to 713 thousand UZS. The share of long-term assets in total assets made 77.4%, while the share of current assets was 22.6%. In the structure of non-current assets, the highest value and share were in the range of fixed assets and capital investments.

The largest share in the structure of current assets was accounted for future periods, the share of inventories and accounts receivable.

The value of long-term assets at the end of the period was 12 593 199   960,000 UZS and its share in total assets decreased by 51.8%.

At the end of the current period, the value of current assets is 11,683,693   And their share in the aggregate assets amounted to 105.2 million UZS, correspondingly 48.2%.

At the beginning of their own sources of capital, 58.6% of the total capital structure was 41.7% at the end of the period. The share of the largest share of the reserve capital is at the level of the reserve capital.

In the current period, the share of debt capital, liabilities per annum increased from 35.4% to 50.6%. 

The economic potential of entities: structure, indicators system and efficiency analysis

The economic potential of the enterprise is understood to mean all the material and labor resources and non-material assets that fully cover the economic process in it.

Enterprise analysis of the economic potential of its property, resources and costs to explore every way.

Economic potential can be regarded as a concept used against assets in relation to an accounting balance sheet. The analysis of the enterprise's economic potential is carried out by assessing the aggregate of the balance sheets and the change in them.

Its components include long-term and current assets. Current assets, in turn, consist of inventories, receivables and cash equivalents.

Many factors influence the impact of economic growth. They can be conditionally divided into the following groups

Table 113

Factors effecting to entities economic potential and its efficiency

Economic potential impact units	The units' secret	Effectiveness
Potential of the labor force	Labor productivity, turnover ofthe labor, content, the level of qualification	Q diarrhea, Q / X X The average number of employees
Potential of major assets	The main tools and their composition, the level of production capacity utilization, the return of basic tools	Q diarrhea, Q / A   Av - average annual value offixed assets
Return on turnover funds	And the composition of their working capital, working capitaladjustment	Q diarrhea, Q / A m A grams per Turn cost of funds
Financial Impacts	Financing and sources of content, entabellik rate, liquidity, financial stability and business activity,	Q diarrhea, Q / M m   M m - Financing sources
Organizational and management potential	Structural design, image of organization, formation of organizational culture	Q diarrhea, Q / B x   B x -management and management costs
Marketing Potential	Establishment of marketing system, fulfillment of marketing functions, competitiveness level	Q diarrhea, Q / M x   M x- marketing expenses
Innovative potential	Innovative innovations and their implementation, Innovative products, innovative costs	Q diarrhea, Q cm / x   I x - innovation costs

 

Investigating the enterprise's economic potential can also be financially separated into the following components of resources.

1. 
   Material resources - assets with material personality (fixed assets, capital investments, installation equipment, inventory and other material assets).
   
2. 
   Non-material resources are non-material assets (intellectual property, financial assets).
   

The following types of material and non-material resources can be composed of balances: fixed assets, intangible assets, capital investments, long-term investments, equipment to be set up, inventories, accounts receivable, funds.

There are no uniform norms in the composition of balances in material and non-material resources, financial and non-financial, monetary and non-monetary items. At the same time, allocation of resources into material and non-material resources does not require comprehension in the content of fixed assets and non-material assets.

It is possible to evaluate the economic potential of the enterprise from cost and cost.

In terms of value, all assets reflected in the balance sheet determine its economic potential. A number of scientists have included the cost of labor resources at their disposal.However, the book value does not reflect the estimated value of labor resources. It is also possible to evaluate the labor potential of all expenditure on training, retraining, professional development and enhancing their intellectual creativity. However, such costs are certainly reflected in the relevant financial statements.

The system of indicators for the assessment of the enterprise's economic potential can be accessed as follows:

- a system of indicators representing the state of the economic economic potential of the enterprise;

- a system of indicative indicators representing the economic affordability of the enterprise;

- system of indicators representing the efficiency of the enterprise's economic potential;

- system of indices indicating the effectiveness of the enterprise's economic potential.

The system of indicators characterizing the economic well-being and the status of the enterprise includes the average annual cost of economic potential, key assets in the economic potential, non-material assets and financial assets, labor burden, economic potential, and economic vulnerability.

In the system of indicators indicating the state of economic vulnerability, the average annual economic potential will be determined by dividing the aggregate of values ​​at the beginning and the end of the period.

In the structure of economic potential, the share of each item of the economic potential will be assessed. This indicator is determined by the cost per economic component of each economic unit.

ISsa = Av / Is;

ISsn = Na / Is;

ISsm = Mr / Is and so on.

Indicators of the status of substances included in the economic potential include: fixed assets (depreciation, suitability, entry, disposal, their share in total assets), intangible assets (depreciation, suitability, penetration of non-material assets, their share in total assets ), indicators of circulating assets (share of current assets in total assets and content of rows).

Table 114